The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings
The collection of zakat on savings is vital in the development of Muslims society in Malaysia. It contributes significantly into zakat collection as the third largest zakat collection after the collection of zakat on employment income and zakat on business. There are limited study was conducted to...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2019
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| Online Access: | https://repo.uum.edu.my/id/eprint/26658/1/ZAWED%202019%20257%20267.pdf |
| _version_ | 1803629169767088128 |
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| author | Noor Azman, Farah Mastura Bidin, Zainol |
| author_facet | Noor Azman, Farah Mastura Bidin, Zainol |
| author_sort | Noor Azman, Farah Mastura |
| collection | UUM |
| description | The collection of zakat on savings is vital in the development of Muslims society in Malaysia. It contributes significantly into zakat collection as the third largest zakat collection after the
collection of zakat on employment income and zakat on business. There are limited study was conducted to explain the factors that influence zakat compliance behavior on savings in addressing the problem of zakat collection on savings. Therefore, the objective of this study is to examine the significant factors that influence zakat compliance behavior on savings. This study issued three independent variables which are attitude, reference group and tax rebate towards zakat compliance behavior on savings. From the analysis of this study, it indicates that attitude, reference group and tax rebate were positive and significantly influence zakat compliance behavior on savings. Result also showed that the most important factors was reference group and followed by attitude and tax rebate. This study also highlighted on the implication toward zakat institutions and suggestions for future research. |
| first_indexed | 2024-07-04T06:33:35Z |
| format | Conference or Workshop Item |
| id | uum-26658 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:33:35Z |
| publishDate | 2019 |
| record_format | dspace |
| spelling | uum-266582019-12-15T03:11:58Z https://repo.uum.edu.my/id/eprint/26658/ The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings Noor Azman, Farah Mastura Bidin, Zainol HC Economic History and Conditions The collection of zakat on savings is vital in the development of Muslims society in Malaysia. It contributes significantly into zakat collection as the third largest zakat collection after the collection of zakat on employment income and zakat on business. There are limited study was conducted to explain the factors that influence zakat compliance behavior on savings in addressing the problem of zakat collection on savings. Therefore, the objective of this study is to examine the significant factors that influence zakat compliance behavior on savings. This study issued three independent variables which are attitude, reference group and tax rebate towards zakat compliance behavior on savings. From the analysis of this study, it indicates that attitude, reference group and tax rebate were positive and significantly influence zakat compliance behavior on savings. Result also showed that the most important factors was reference group and followed by attitude and tax rebate. This study also highlighted on the implication toward zakat institutions and suggestions for future research. 2019 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26658/1/ZAWED%202019%20257%20267.pdf Noor Azman, Farah Mastura and Bidin, Zainol (2019) The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings. In: International Conference on Zakat, Tax, Waqf And Economic Development (ZAWED), 1st – 2nd December 2019, Adya Hotel Langkawi, Malaysia. |
| spellingShingle | HC Economic History and Conditions Noor Azman, Farah Mastura Bidin, Zainol The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title | The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title_full | The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title_fullStr | The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title_full_unstemmed | The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title_short | The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings |
| title_sort | influence of attitude reference group and tax rebate on zakat compliance bahavior on savings |
| topic | HC Economic History and Conditions |
| url | https://repo.uum.edu.my/id/eprint/26658/1/ZAWED%202019%20257%20267.pdf |
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