Determinants of zakah (Islamic tax) compliance behavior
Abstract Purpose – The purpose of the paper was to examine factors influencing business zakah compliance behavior. Design/methodology/approach – The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants of zakah compliance be...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Emerald Group Publishing Limited
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/18181/1/JIABR%205%202%202012%20182-193.pdf |
| _version_ | 1803627510583263232 |
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| author | Saad, Ram Al Jaffri Haniffa, Roszaini |
| author_facet | Saad, Ram Al Jaffri Haniffa, Roszaini |
| author_sort | Saad, Ram Al Jaffri |
| collection | UUM |
| description | Abstract Purpose – The purpose of the paper was to examine factors influencing business zakah compliance behavior. Design/methodology/approach – The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants of zakah compliance behavior based on questionnaire survey of 227 active businessmen in one district in Malaysia. Findings – Results indicate intention to be a significant predictor for zakah compliance behavior. Intention is further found to be influenced by both attitude and subjective norm, and it mediates the relationship between both factors with business zakah compliance behavior. Practical implications – As attitude, subjective norm and intention are found to influence business zakah compliance behavior, zakah institutions should give serious attention on these factors to improve their zakah collection in the future. Originality/value – The study supports the argument that in a loosely regulated environment like zakah, the TRA can still effectively explain the behavior of zakah compliance. |
| first_indexed | 2024-07-04T06:07:13Z |
| format | Article |
| id | uum-18181 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:07:13Z |
| publishDate | 2014 |
| publisher | Emerald Group Publishing Limited |
| record_format | dspace |
| spelling | uum-181812016-06-26T07:05:57Z https://repo.uum.edu.my/id/eprint/18181/ Determinants of zakah (Islamic tax) compliance behavior Saad, Ram Al Jaffri Haniffa, Roszaini BP Islam. Bahaism. Theosophy, etc Abstract Purpose – The purpose of the paper was to examine factors influencing business zakah compliance behavior. Design/methodology/approach – The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants of zakah compliance behavior based on questionnaire survey of 227 active businessmen in one district in Malaysia. Findings – Results indicate intention to be a significant predictor for zakah compliance behavior. Intention is further found to be influenced by both attitude and subjective norm, and it mediates the relationship between both factors with business zakah compliance behavior. Practical implications – As attitude, subjective norm and intention are found to influence business zakah compliance behavior, zakah institutions should give serious attention on these factors to improve their zakah collection in the future. Originality/value – The study supports the argument that in a loosely regulated environment like zakah, the TRA can still effectively explain the behavior of zakah compliance. Emerald Group Publishing Limited 2014 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/18181/1/JIABR%205%202%202012%20182-193.pdf Saad, Ram Al Jaffri and Haniffa, Roszaini (2014) Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5 (2). pp. 182-193. ISSN 1759-0817 http://doi.org/10.1108/JIABR-10-2012-0068 doi:10.1108/JIABR-10-2012-0068 doi:10.1108/JIABR-10-2012-0068 |
| spellingShingle | BP Islam. Bahaism. Theosophy, etc Saad, Ram Al Jaffri Haniffa, Roszaini Determinants of zakah (Islamic tax) compliance behavior |
| title | Determinants of zakah (Islamic tax) compliance behavior |
| title_full | Determinants of zakah (Islamic tax) compliance behavior |
| title_fullStr | Determinants of zakah (Islamic tax) compliance behavior |
| title_full_unstemmed | Determinants of zakah (Islamic tax) compliance behavior |
| title_short | Determinants of zakah (Islamic tax) compliance behavior |
| title_sort | determinants of zakah islamic tax compliance behavior |
| topic | BP Islam. Bahaism. Theosophy, etc |
| url | https://repo.uum.edu.my/id/eprint/18181/1/JIABR%205%202%202012%20182-193.pdf |
| work_keys_str_mv | AT saadramaljaffri determinantsofzakahislamictaxcompliancebehavior AT haniffaroszaini determinantsofzakahislamictaxcompliancebehavior |