International Journal of Academic Research in Business and Social Sciences

search-icon

Self-psychological and Zakat Institution Factors: It is Reliable to Influence Intention to Pay Zakat among Muslim

Open access
Paying zakat has been a practice since a long time ago, even in Prophet Muhammad SAW’s era. Zakat is one of pillars in Islam. Nowadays, there are lower collection rate of zakat funds, which will give a bad perception toward Islam significantly. This is because it will increase the percentage of poor people among the Muslim community. Therefore, it is very important to make sure Muslims have a high level of intention to pay zakat. Thus, in this study, the main objective is to determine the levels of intention to pay zakat among Muslims. Besides that, this study also aims to examine the effects of five selected cause factors (i.e. Role Identity, Self-Religiosity, Subjective Norm, Satisfaction and Corporate Reputation) toward the intention to pay zakat among Muslims. All these six variables were treated as a primary data, since all these variables were measured directly from the targeted respondents. In this study, around 200 Muslims who passed the criteria of ability to pay zakat will be the targeted sample. The study focussed on Muslim residents and 200 respondents participated in this study. The findings indicated that, all these five selected independent variables such as role identity, self-religiosity, subjective norm, satisfaction, and corporate reputation will give a positive significant influence towards the intention to pay zakat among Muslims
Abu Bakar, N. B., Abdul Rashid, H. M., & Rashid. (2010). Motivations of Paying
Zakat on Income?: Evidence from Malaysia. International Journal of Economics and Finance, 2(3), 76–85. Retrieved from
http://ccsenet.org/journal/index.php/ijef/article/view/6087
Ajzen, I., & Fishbein, M. (1975). Belief, attitude, attitude, intention and behavior: An introduction to theory of research. Reading, MA?: Addison-Wesley AddisonWesley.
Bidin, Z., Al, R., & Saad, J. (2012). Islamic Religiosity Measurement and Its Relationship with Business Income Zakat Compliance Behavior, 34, 3–10.
Bidin, Z., & Shamsudin, F. M. (2013). Using Theory of Reasoned Action to Explain Taxpayer Intention to Comply with Goods and Services Tax ( GST ) School of Accounting , College of Business , Othman Yeop Abdullah Graduate School of Business , 17(3), 387–394. https://doi.org/10.5829/idosi.mejsr.2013.17.03.12167
Creswell, J. W. (2012). Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research. Boston, MA:Pearson.
Ellany, E., & Lateff, A. (2011). Faktor-Faktor Yang Mempengaruhi Pembayaran
Zakat Pendapatan Di Malaysia Factors Influencing Income Zakat Payment in Malaysia, 1, 148–159.
Farah, M. (2011). Zakat Compliance Intention Behavior On Saving Among Universiti
Utara Malaysia?s Staff.
Field, A. (2009). Discovering Statistics Using SPSS, 3rd Edition. London:SAGE Publications.
Haniffa, R., & Saad, A. J. R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193.
Idris, K. M., Bidin, Z., & Saad, R. A. J. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan.
Jaffar, M. A., & Musa, R. (2013). Determinants of Attitude Towards Islamic
Financing Among Halal-Certified Micro and SMEs: A Proposed Conceptual Framework. International Journal of Education and Research. https://doi.org/10.2139/ssrn.2540610
Jøsang, A., Ismail, R., & Boyd, C. (2007). A survey of trust and reputation systems for online service provision. Decision Support Systems. https://doi.org/10.1016/j.dss.2005.05.019
Krauss, S. E., & Hamzah, A. (2007). Adaptation Of A Muslim Religiosity Scale For Use With Four Different Faith Communities In Malaysia. Review Of Religious Research.
Mahmood, A. M. (2009). Tuntutan agama dalam membuat perancangan harta. Perancangan Harta Individu Dan Harta Syarikat Islam, 1–30.
Muhammad, S. A., & Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527.
https://doi.org/10.1016/j.sbspro.2016.05.029
Mujaini, T. (2012). Zakat al-mal al-mustafad?: amalan dan pengalaman di Malaysia. Pusat Pungutan Zakat, Kuala Lumpur.
Palil, M. R., Akir, M. R. M., & Ahmad, W. F. W. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118–129.
Pope, J., & Mohdali, R. (2010). The role of religiosity in tax morale and tax compliance. Australian Tax Forum.
Rahim, M., Mohd, R., Salleh, A., & Nawi, A. S. (2014). Do Religious Practices Influence Compliance Behaviour of Business Zakat among SMEs?? Journal of Emerging Economies and Islamic Research.
Richard, J. E., & Zhang, A. (2012). Corporate image, loyalty, and commitment in the consumer travel industry. Journal of Marketing Management, 28(5–6), 568–593.
https://doi.org/10.1080/0267257X.2010.549195
Sekaran, U., & Bougie, R. (2010). Research method for business: A skill building approach, 5th edition. United States: John Wiley & Sons Inc.
Sekaran U. (2003). (2003). Research Methods for Business; Skills Building Approach, 4th edition, John Wiley and sons, New York. Journal of MultiDisciplinary Evaluation.
Taufique, K. R., & Vaithianathan, S. (2018). A Fresh Look at Understanding Green Consumer Behavior among Young. Journal of Cleaner
Production. https://doi.org/10.1016/j.jclepro.2018.02.097
Willem, K. (2017). The Effect of Religiosity on Life Satisfaction in a Secularized
Context?: Assessing the Relevance of Believing and Belonging. Review of Religious Research, 59(2), 135–155. https://doi.org/10.1007/s13644-016-0282-1
Yadav, R., & Pathak, G. (2017). Determinants of Consumers’ Green Purchase Behavior in a Developing Nation: Applying and Extending the Theory of Planned
Behavior. Ecological Economics (Vol. 134).
https://doi.org/10.1016/j.ecolecon.2016.12.019
Youssef Abou, H. M. M. (2015). Effects of religiosity on consumer attitudes toward
Islamic banking in Egypt”. International Journal of Bank Marketing, 33(6), 786– 807.
Zainal, H. (2016). The Role of Reputation, Satisfactions of Zakat Distribution, And Service Quality in Developing Stakeholder Trust In Zakat Institutions, 524–530.
https://doi.org/10.15405/epsbs.2016.08.74
In-Text Citation: (Isa et al., 2022)
To Cite this Article: Isa, A., Azam, N. F. M., Yusof, F. H. M., & Daud, N. F. M. (2022). Self-psychological and Zakat Institution Factors: It is Reliable to Influence Intention to Pay Zakat among Muslim. International Journal of Academic Research in Business and Social Sciences, 12(1), 1804–1814.