Determinants of employee compliance behavior on zakat on savings

The role of zakat in improving the well-being of the Muslim society is undisputable. Despite its importance, zakat collection is still an issue in Malaysia. It is associated with the low level of compliance behavior among individual Muslims. In addition, most previous studies only focused on the zak...

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Main Author:	Farah Mastura, Noor Azman
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	BP174 The practice of Islam
Online Access:	https://etd.uum.edu.my/8030/1/s95048_01.pdf https://etd.uum.edu.my/8030/2/s95048_02.pdf
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id	my-uum-etd.8030
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	BP174 The practice of Islam
spellingShingle	BP174 The practice of Islam Farah Mastura, Noor Azman Determinants of employee compliance behavior on zakat on savings
description	The role of zakat in improving the well-being of the Muslim society is undisputable. Despite its importance, zakat collection is still an issue in Malaysia. It is associated with the low level of compliance behavior among individual Muslims. In addition, most previous studies only focused on the zakat compliance behavior on employment income and business. One form of zakat that has received a lack of scholarly attention is zakat on savings. Due to this gap, this study investigated the determinants of the Muslim employee compliance behavior on zakat savings in Kedah. This study applied the Fischer model as the underlying framework in examining the zakat compliance behavior on savings. Several factors like individual, social, institutional, and economic were included and anticipated to influence zakat compliance behavior on savings in the framework. This study had three key objectives. The first objective was to determine the factors that influence zakat compliance behavior on savings. It also aimed at determining the factors that influence attitude toward zakat on savings. Finally, this study investigated the mediating effect of attitude between the exogenous variables (organizational religiosity, non-organizational religiosity, knowledge, reference group, perceived corporate credibility, tax rebate, and level of income) and the endogenous variable of zakat compliance behavior on savings. Data were collected from 280 public and private sector employees using self-administered questionnaires. The structural equation modeling was applied to test the research hypotheses. The findings revealed several factors that influence zakat compliance behavior on savings as well as attitude toward zakat compliance. The result also indicated that attitude toward zakat compliance mediated the relationship between reference group and perceived corporate credibility on zakat compliance behavior on savings. The implication for theory and zakat institutions is also discussed.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Farah Mastura, Noor Azman
author_facet	Farah Mastura, Noor Azman
author_sort	Farah Mastura, Noor Azman
title	Determinants of employee compliance behavior on zakat on savings
title_short	Determinants of employee compliance behavior on zakat on savings
title_full	Determinants of employee compliance behavior on zakat on savings
title_fullStr	Determinants of employee compliance behavior on zakat on savings
title_full_unstemmed	Determinants of employee compliance behavior on zakat on savings
title_sort	determinants of employee compliance behavior on zakat on savings
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/8030/1/s95048_01.pdf https://etd.uum.edu.my/8030/2/s95048_02.pdf
_version_	1747828309344911360
spelling	my-uum-etd.80302021-04-05T02:16:40Z Determinants of employee compliance behavior on zakat on savings 2016 Farah Mastura, Noor Azman Bidin, Zainol Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) BP174 The practice of Islam The role of zakat in improving the well-being of the Muslim society is undisputable. Despite its importance, zakat collection is still an issue in Malaysia. It is associated with the low level of compliance behavior among individual Muslims. In addition, most previous studies only focused on the zakat compliance behavior on employment income and business. One form of zakat that has received a lack of scholarly attention is zakat on savings. Due to this gap, this study investigated the determinants of the Muslim employee compliance behavior on zakat savings in Kedah. This study applied the Fischer model as the underlying framework in examining the zakat compliance behavior on savings. Several factors like individual, social, institutional, and economic were included and anticipated to influence zakat compliance behavior on savings in the framework. This study had three key objectives. The first objective was to determine the factors that influence zakat compliance behavior on savings. It also aimed at determining the factors that influence attitude toward zakat on savings. Finally, this study investigated the mediating effect of attitude between the exogenous variables (organizational religiosity, non-organizational religiosity, knowledge, reference group, perceived corporate credibility, tax rebate, and level of income) and the endogenous variable of zakat compliance behavior on savings. Data were collected from 280 public and private sector employees using self-administered questionnaires. The structural equation modeling was applied to test the research hypotheses. The findings revealed several factors that influence zakat compliance behavior on savings as well as attitude toward zakat compliance. The result also indicated that attitude toward zakat compliance mediated the relationship between reference group and perceived corporate credibility on zakat compliance behavior on savings. The implication for theory and zakat institutions is also discussed. 2016 Thesis https://etd.uum.edu.my/8030/ https://etd.uum.edu.my/8030/1/s95048_01.pdf text eng public https://etd.uum.edu.my/8030/2/s95048_02.pdf text eng public https://sierra.uum.edu.my/record=b1698780~S1 Ph.D. doctoral Universiti Utara Malaysia Adibah, A. W., & Joni, T. B. (2014). Faktor penentu pembayaran zakat oleh entiti perniagaan di Malaysia: Satu tinjauan teori. Shariah Journal, 22(3), 295–322. Aertsens, J., Mondelaers, K., Verbeke, W., Buysse, J., & Huylenbroeck, G. Van. (2011). The influence of subjective and objective knowledge on attitude , motivations and consumption of organic food. 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