Tax Deduction Through Zakat: An Empirical Investigation on Muslim in Malaysia

Al-Mamun, Abdullah; Haque, A. K. M. Ahasanul

doi:10.22373/share.v4i2.1027

Cited by 26 publications

(30 citation statements)

References 44 publications

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“…For the direct and indirect effects, subjective norms had a direct influence as good as indirect influence on behavior through intention. These findings support the theory (Ajzen, 2006), and the previous research results (Ahmad, Nor, & Daud, 2011;Azman & Bidin, 2015;Mastura & Zainol, 2015;Muhammad & Saad, 2016;Al-Mamun, A., & Haque, A. (2015).…”

Section: Subjective Norms Toward Behavior and Intentionsupporting

confidence: 91%

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Amilahaq

Ghoniyah

2019

SJEKI

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This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.

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Section: Subjective Norms Toward Behavior and Intentionsupporting

confidence: 91%

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Amilahaq

Ghoniyah

2019

SJEKI

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“…The word zakat has several etymological meanings, namely blessing, growth and development, holiness, and goodness. While in terms of zakat is part of the property with certain conditions, which God requires to its owner, to be submitted to those entitled to receive it with certain conditions (Al-Mamun & Haque, 2015;Hoque et al, 2015). The relationship between the notion of zakat is very comprehensive, the assets that are issued with the purpose of zakat, assets will be a blessing, grow, develop, sacred and good (Dandago, K., Muhammad, A., & Abba, 2016 The concept of literacy in Islam has become part of the development of Islam history and has been a Muslim culture since the time of the Prophet; it is marked by the descent of Surah Al-Alaq verses 1-5 where the first verse in Surah Al-Alaq is "Iqra" which means to read.…”

Section: Zakat Literacymentioning

confidence: 99%

Literacy and Intention to Pay Zakat

Yusfiarto

Setiawan²,

Nugraha

2020

ijaz

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Zakat is a crucial instrument in Indonesian economic growth. It is considered vital because it can mobilize assets owned for economic growth by empowering certain groups in society, but Indonesian potential cannot be appropriately maximized. Empirically intention is a determining factor changes in muzakki behavior, influenced by muzakki's knowledge and attitude. The purpose of this study is to explore and examine how much impact the zakat literacy among Indonesian Muslims has on the intention to pay zakat. This study also analyzes the intention to pay zakat when viewed from the level of factors in the theory of planned behavior. This research involves structural equation modeling (SEM) approach, which is done through AMOS software, with a sample of 280 muzakki. The results of this study stated the hypothesis that was tested as a whole was accepted, so that it can be concluded the higher level of attitude, subjective norms, and literacy about zakat owned by muzakki it will have implications for the higher intention of muzakki in his compliance zakat paying

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“…This low level of trust is due to the poor reputation and transparency of zakat institution (Taha et al, 2017;Al-Mamun & Haque, 2015). This is because institutions with a good reputation will improve how they are perceived and increase the desire to pay zakat through the zakat institution in question (Saad & Haniffa, 2014) and increase customer trust (Ali, Jin, Wu, & Melewar, 2017;Gul, 2014;Keh & Xie, 2009).…”

Section: Introductionmentioning

confidence: 99%

Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad

Fachrurrozie

Nurkhin

2019

SJEKI

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The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

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Tax Deduction Through Zakat: An Empirical Investigation on Muslim in Malaysia

Cited by 26 publications

References 44 publications

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Literacy and Intention to Pay Zakat

Determinants of the Intention of Muzakki to Pay Professional Zakat

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