Alms tax (ZAKAT) compliance intention among entrepreneurs from a social cognitive perspective: the moderating role of knowledge

Sadallah, Mouad; Abdul-Jabbar, Hijattulah; Bin-Nashwan, Saeed Awadh; Aziz, Saliza Abdul

doi:10.1108/jiabr-04-2022-0104

Cited by 4 publications

(2 citation statements)

References 80 publications

(116 reference statements)

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“…According to Purwanto et al (2022) and Yusfiarto et al (2023), PBC is a customer's assessment of the ease or difficulty of using Islamic banking products. A previous study shows a positive and significant association between PBC factors and behavioural intents and compliance behaviour (Sadallah et al, 2023). Alzadjal et al (2021) found that Islamic bank clients' behaviour is highly influenced by their perception of behavioural control.…”

Section: Eligibilitymentioning

confidence: 91%

“…Saad et al (2023) found a model to increase zakat compliance as income increased. Sadallah et al (2023) found that knowledge and political instability significantly affected businessmen’s zakat compliance, while service quality and trust had no significant effect on businessmen’s zakat compliance. Hoque (2023) examined Sharia compliance in welfare-oriented projects in corporate social responsibility (CSR), whose funds are from Zakat .…”

Section: Introductionmentioning

confidence: 90%

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A systematic review of customer Sharia compliance behaviour in Islamic banks: determinants and behavioural intention

Andespa,

Yeni,

Fernando

et al. 2023

JIMA

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Purpose This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour. Design/methodology/approach This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings. Findings The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed. Practical implications Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases. Originality/value Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

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Section: Eligibilitymentioning

confidence: 91%

Section: Introductionmentioning

confidence: 90%

A systematic review of customer Sharia compliance behaviour in Islamic banks: determinants and behavioural intention

Andespa,

Yeni,

Fernando

et al. 2023

JIMA

View full text Add to dashboard Cite

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Use of ChatGPT in academia: Academic integrity hangs in the balance

Bin-Nashwan,

Sadallah,

Bouteraa

2023

Technology in Society

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Investigating the role of fiqh zakat knowledge in moderating the behaviour of the Acehnese to pay zakat digitally

Kamal,

Safarida,

Kassim

2024

JIMA

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Purpose The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social influence (SI) and hedonic motivation (HM) – on behavioural intention (BI), as well as the impact of innovation resistance theory (IRT) constructs – usage barrier (UB) and tradition barrier (TB) – on innovation resistance (IR) behavior in the context of digital zakat payment in Aceh. In addition, this study also examines how knowledge of fiqh zakat influences both BI and IR. Design/methodology/approach This was a quantitative study including 350 Acehnese persons who paid zakat online. This research used a Likert scale, and the sampling technique was purposive sampling applied for the Acehnese people. The research respondents were civil servants, private employees, BUMN employees (employees of State-Owned Enterprises), merchants, restaurant owners, professionals and other occupations who had paid professional zakat through a digital system mechanism. The data were analysed using partial least squares structural equation modelling. Findings This research found that the constructs built through the theory of UTAUT 2 explained the position of the EE variable, which had a significant effect on BI. On the other hand, the variable of SI and HM did not significantly affect BI in digital zakat payment. This finding demonstrated that BI significantly influenced actual usage (AU). UB and TB had no impact on IR, according to the theoretical framework developed by IRT. Yet, the knowledge about the fiqh zakat (KFZ) significantly affected the AU. In terms of the moderation role, the KFZ variable moderated the relationship between BI and AU. However, the KFZ variable did not moderate the relationship between IR and AU. Research limitations/implications This research had limitations and could still be investigated further by involving a larger sample. This study does not include all UTAUT 2 and IRT constructs, but only involves UTAUT 2 and IRT constructs based on the phenomenon of digital zakat paying behavior in the people of Aceh. Practical implications This research had a managerial contribution and an evaluation of the use of digital zakat collection services in Aceh and zakat management institutions in various countries. The existence of significant EE should be a reference for zakat institutions to produce continuous payment applications with a higher level of convenience in the future. In addition, the government should encourage more organised fiqh zakat education in society to plan a more optimal zakat collection. The reason for this is that KFZ has been shown to moderate zakat intentions towards actual digital zakat payment behaviour. Social implications The results of this study were then accommodated by the government to design a digital zakat collection system so that it resulted in optimising the collected zakat funds. The greater the zakat funds collected, the greater the economic impact and social resilience of the community was in the midst of the post-covid and global crisis. Originality/value This research provided an essential value in the aspect of collecting zakat funds, especially in the study of the behaviour of paying zakat digitally. The theory of planned behaviour predominated in earlier studies that investigated zakat-paying behaviour. Yet, this research was even more focused as it used the constructs of UTAUT 2 and IRT theory and applied the involvement of a moderator variable like fiqh zakat knowledge that was barely discussed.

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Alms tax (ZAKAT) compliance intention among entrepreneurs from a social cognitive perspective: the moderating role of knowledge

Cited by 4 publications

References 80 publications

A systematic review of customer Sharia compliance behaviour in Islamic banks: determinants and behavioural intention

A systematic review of customer Sharia compliance behaviour in Islamic banks: determinants and behavioural intention

Use of ChatGPT in academia: Academic integrity hangs in the balance

Investigating the role of fiqh zakat knowledge in moderating the behaviour of the Acehnese to pay zakat digitally

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