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The influence of attitude, reference group and tax rebate on zakat compliance bahavior on savings


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.

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Abstract

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.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 978-967-2276-10-4 Organized by: Islamic Business School, Universiti Utara Malaysia, Sintok, Kedah, Malaysia
Uncontrolled Keywords: Attitude, Reference Group, Tax Rebate, Zakat on Saving
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Islamic Business School
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 15 Dec 2019 03:11
Last Modified: 15 Dec 2019 03:11
URI: http://repo.uum.edu.my/id/eprint/26658

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