Predicting Compliance Intention on Zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory


College of Business
Universiti Utara Malaysia
06010, Sintok, Kedah Malaysia

faridah@uum.edu.my

Abstract

Many factors have been proposed to influence compliance behavior to zakah giv ing in the literature. However, little has been said about intention as one of the influencing factors even though it has been suggested as key in determining one’s behavior. Using the theory of reasoned action developed by Ajzen and Fishbein (1980) as the underlying theoretical base, the present study was carried out to identify the determining factors of subjective norms and attitudes toward zakah on behavioural intention to comply with zakah on employment income amongst Muslims. In other words, the present research primarily intended to investigate to what extent the theoretical model is applicable in predicting behavioural inten tion of zakah on employment income by adding a path from subjective norms to attitudes toward zakah. The results of the study reveal that both subjective norms and attitudes influenced compliance behavior with zakah on employment income. Further, the model’s goodness of fit also suggests a better result when the path was included. It is revealed that both the direct and indirect effects of subjective norms on behavioral intention were significant. Based on the findings, it can be concluded that a Muslim person’s intention to pay zakah could be predicted from his/her subjective norms and attitudes toward zakah at 48% level. Implications for theory and practice are also discussed.

Keywords

Citation

Bidin, Z., Md Idris, K., & Mohd. Shamsudin, F. (2009). Predicting Compliance Intention on Zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85–102.

@article{bidin2009predicting,
  title={Predicting Compliance Intention on Zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory},
  author={Bidin, Zainol Bidin and Md Idris, Kamil and Mohd. Shamsudin, Faridahwati},
  journal={Jurnal Pengurusan},
 

volume={28},
  number={},
  pages={85—102},
  year={2009},
  doi={},
  publisher={Penerbit UKM},
}

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28 (2009) 85 – 102

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