Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad, Hasan; Fachrurrozie, Fachrurrozie; Nurkhin, Ahmad

doi:10.22373/share.v8i1.4573

Cited by 36 publications

(56 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In this study, the results of the trust variable support the results of research conducted by Martono et al (2019), Usman et al (2020), and Syafira et al (2020) that the trust variable has an influence on the interest in paying zakat. Muzakki's trust is influenced by the reputation of the zakat management organization (Mukhibad et al, 2019). Accountability of zakat organizations have a positive influence on the muzakki paying behavior (Nurkholis & Jayanto, 2020).…”

Section: Table 1 Number Of Respondents Based On Payment Methodsmentioning

confidence: 99%

The Intention of Millennial Generation in Paying Zakat through Digital Payments

Arif

Athar

2021

IJIBEC

View full text Add to dashboard Cite

The zakat management organization (OPZ) is currently making innovations following technological developments, making it easier to pay zakat through digital payments. One of the groups of people who use digital payments is the millennial generation. The millennial generation is also known as the generation that likes things that are easy and related to technology. This study aims to analyze how the millennial generation intends to pay for zakat through digital payments. The method used in this research is logistic regression. The results showed that the variable trust, perception variable, and convenience variable had a significant influence on the intention of the millennial generation to pay zakat through digital payments, while knowledge and motivation had an insignificant effect. This research result implies that OPZ must make a convenient application for the millennial generation in making zakat payments digitally.

show abstract

Section: Table 1 Number Of Respondents Based On Payment Methodsmentioning

confidence: 99%

The Intention of Millennial Generation in Paying Zakat through Digital Payments

Arif

Athar

2021

IJIBEC

View full text Add to dashboard Cite

show abstract

“…Meanwhile, other researchers included additional factors besides the factors prescribed in the TRA, such as religiosity (Haji-Othman and Fisol, 2017;Mokhtara et al, 2018). Findings from recent studies suggested significant relationships between religiosity and zakat payment compliance (Mokhtara et al, 2018;Bin-Nashwan et al, 2019;Mukhibad et al, 2019). Muhammad (2016) also examined the determinants of business zakat compliance.…”

Section: Literature On Zakat Payment Compliancementioning

confidence: 99%

Enhancing zakat compliance through good governance: a conceptual framework

Sawmar

Mohammed

2021

IJIF

View full text Add to dashboard Cite

Purpose This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory. Design/methodology/approach This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour. Findings The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance. Research limitations/implications This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia. Originality/value This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

show abstract

“…Thus, a gap remains between intention and action caused principally by the individuals who express a positive expectation to practice yet do not act. Therefore, additional variables (past behaviour (PB), attitude (ATT), descriptive norm (DN), injunctive norm (IN), moral norm (MN) and perceived behavioural control (PBC) were introduced in the ETPB to improve TPB's explanatory power of the behaviour (Andam and Osman, 2019;Muammar and Heikal, 2014;Mukhibad et al, 2019;Sapingi et al, 2011). Therefore, the present study evaluates ATT, PBC, IN, DN, MN and PB to analyse the intention to pay zak at.…”

Section: Factors Affecting Zak At Compliance Behaviourmentioning

confidence: 99%

Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia

Rehman

Aslam

Iqbal

2021

IES

View full text Add to dashboard Cite

PurposeThis study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.Design/methodology/approachThis study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study.FindingsThe study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income.Research limitations/implicationsThe findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is for the deprived people, so the consequences of this study might help to improve their liveability.Originality/valueThis study is unique because it identified the behavioural factors that affect the peoples' intention to give zakāt in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zakāt compliance behaviour in KSA.

show abstract

Determinants of the Intention of Muzakki to Pay Professional Zakat

Cited by 36 publications

References 29 publications

The Intention of Millennial Generation in Paying Zakat through Digital Payments

The Intention of Millennial Generation in Paying Zakat through Digital Payments

Enhancing zakat compliance through good governance: a conceptual framework

Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia

Contact Info

Product

Resources

About