Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria

Since the enactment of the Zakat law in Kano Nigeria in 2003, Zakat collection has remained low and is consistently shrinking year to year. The decline is more pronounced on Zakat on Employment Income from among all other forms of Zakat. Although this phenomenon has been examined in the past, the ex...

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Main Author:	Farouk, Abubakar Umar
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	BP Islam Bahaism Theosophy, etc
Online Access:	https://etd.uum.edu.my/7981/1/s95337_01.pdf https://etd.uum.edu.my/7981/2/s95337_02.pdf
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id	my-uum-etd.7981
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Idris, Kamil Saad, Ram Al Jaffri
topic	BP Islam Bahaism Theosophy, etc
spellingShingle	BP Islam Bahaism Theosophy, etc Farouk, Abubakar Umar Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
description	Since the enactment of the Zakat law in Kano Nigeria in 2003, Zakat collection has remained low and is consistently shrinking year to year. The decline is more pronounced on Zakat on Employment Income from among all other forms of Zakat. Although this phenomenon has been examined in the past, the explanation has not been comprehensive as some vital variables particularly those suitable for the uniqueness of the African setting more especially the Nigerian environment were not studied before by any party. Therefore, this study take an initiative to expands the Theory of Planned Behavior by decomposing Attitude, Subjective Norms and Perceived Behavioral Control and as well incorporates Religiosity as a moderator to provide in-depth explanation on the underlying factors influencing the behavioral intention of civil servants in the state of Kano to pay Zakat. Primary data was collected from the 700 sampled respondents using self-administered questionnaire. The Partial Least Square (PLS) algorithm and bootstrapping methods were employed an analyzed for statistically testing the hypotheses of the study. The results established the relevance of Attitude, Capability, Employer Referents and Government Support as key determinants of Zakat compliance intention. It also confirmed the postulation that Attitude towards a behavioral object is uni-dimensional. Moreover, the moderating impact of Religiosity in the TPB model has been evidently supported. By implication, the findings of this study challenged the policy makers of the state of Kano to direct efforts towards improving these determinants for stronger intention to comply and as well dared scholars of Kano state religious department lo conduct further confirmatory empirical research in the area of study. Furthermore, it highlighted the importance of Zakat as a tool for fighting poverty equitable wealth redistribution and achieving economic prosperity in Muslim Majority Societies.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Farouk, Abubakar Umar
author_facet	Farouk, Abubakar Umar
author_sort	Farouk, Abubakar Umar
title	Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
title_short	Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
title_full	Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
title_fullStr	Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
title_full_unstemmed	Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria
title_sort	determinants of intention to pay zakat on employment income by civil servants in kano state, nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/7981/1/s95337_01.pdf https://etd.uum.edu.my/7981/2/s95337_02.pdf
_version_	1747828300588253184
spelling	my-uum-etd.79812021-08-09T07:21:43Z Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria 2018 Farouk, Abubakar Umar Md Idris, Kamil Saad, Ram Al Jaffri Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) BP Islam. Bahaism. Theosophy, etc Since the enactment of the Zakat law in Kano Nigeria in 2003, Zakat collection has remained low and is consistently shrinking year to year. The decline is more pronounced on Zakat on Employment Income from among all other forms of Zakat. Although this phenomenon has been examined in the past, the explanation has not been comprehensive as some vital variables particularly those suitable for the uniqueness of the African setting more especially the Nigerian environment were not studied before by any party. Therefore, this study take an initiative to expands the Theory of Planned Behavior by decomposing Attitude, Subjective Norms and Perceived Behavioral Control and as well incorporates Religiosity as a moderator to provide in-depth explanation on the underlying factors influencing the behavioral intention of civil servants in the state of Kano to pay Zakat. Primary data was collected from the 700 sampled respondents using self-administered questionnaire. The Partial Least Square (PLS) algorithm and bootstrapping methods were employed an analyzed for statistically testing the hypotheses of the study. The results established the relevance of Attitude, Capability, Employer Referents and Government Support as key determinants of Zakat compliance intention. It also confirmed the postulation that Attitude towards a behavioral object is uni-dimensional. Moreover, the moderating impact of Religiosity in the TPB model has been evidently supported. By implication, the findings of this study challenged the policy makers of the state of Kano to direct efforts towards improving these determinants for stronger intention to comply and as well dared scholars of Kano state religious department lo conduct further confirmatory empirical research in the area of study. Furthermore, it highlighted the importance of Zakat as a tool for fighting poverty equitable wealth redistribution and achieving economic prosperity in Muslim Majority Societies. 2018 Thesis https://etd.uum.edu.my/7981/ https://etd.uum.edu.my/7981/1/s95337_01.pdf text eng public https://etd.uum.edu.my/7981/2/s95337_02.pdf text eng public https://sierra.uum.edu.my/record=b1699034~S1 Ph.D. doctoral Universiti Utara Malaysia Abdu, A., Hashim, A. H., Samah, A. A., Salim, A., & Salim, S. (2014). Relationship between background characteristics and residential satisfaction of young households in unplanned neighbourhoods in Kano, Nigeria. 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