The Impact of Attitude and Subjective Norms towards Zakat Compliance Behavior in Malaysia

Abstract

Zakat always play as an important element for Muslims and it is the funding for Muslims community itself. The completion of this study will help to understanding the zakat concept among Muslim community in Malaysia and at the same time will increase the collection of zakat by zakat institution for Muslim development purpose. The effect of attitude and subjective norms towards zakat compliance behavior are the focus to be investigated further in this research. The study was done among government servant in Malaysia by using a quantitative approach. 200 questionnaires were administrated among various level of government servant in Malaysia. Next, the data were analyzing by using SPSS Software. Correlation analysis and regression analysis were perform, thus the result indicates that attitude (r=0.417, sig=0.000, p<0.01) shows the highest of positive significant result towards zakat compliance behavior compared to other variable subjective norms (r=0.752, sig=0.305, p>0.05). This research warrant more investigation upon zakat compliance behavior and other variables. Thus, it has been shown that attitude give a significant relationship with zakat compliance behavior.

Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention

“…While several studies support the relationship between intention and attitude (Sapingi et al, 2011;Othman and Fisol, 2017;Saad and Haniffa, 2014;Farah et al, 2017;Bin-Nashwanet al, 2017;Sedjati et al, 2018;Andam and Osman, 2019), Bidin et al (2013) no longer supported the association. In the same vein, the works of Haji- Othman et al (2017), Idris (2002), Farouk et al (2018) and Abashah et al (2018) confirmed the relationship between attitude and zakat compliance behaviour, despite the contrary view rof a few other researchers, including Bidin et al (2013). Therefore, past studies warrant further investigation to confirm the relationship between attitude and zakat intention.…”

“…However, it is usually defined in a more precise form as the perception of an individual or “opinion about what other people close to the individual believe he should do” (Finlay et al , 1999). Abashah et al (2018) argued that subjective norms have a significant positive relationship with zakat compliance behaviour. As already explained, Bidin et al (2009) discovered that intention to comply was positively and significantly affected by attitude and subjective norms, in a study of Malaysia’s employment income earners.…”

The Relationship Between Knowledge, Trust, Intention to Pay Zakah, and Zakah-Paying Behavior

“…Azman & Bidin (2015) have also used TPB and find that intention to pay zakah is influenced by attitude, preferent group, religiosity, and perceived corporate credibility. Abashah et al (2018) have used TPB and find a significant effect of attitude and subjectivity on zakah-paying behavior. Meanwhile, Tajuddin et al (2015) find a significant effect of understanding on zakah, and of convenience of facilities, on zakah compliance behavior.…”

The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable

“…Furthermore, individual religiosity can prevent criminal acts. Religiosity will encourage the individual to behave in accordance with ethical values (Abashah et al, 2018). This means that individuals who have a good level of religiosity will not commit tax evasion because tax evasion is a criminal act and not an ethical act.…”