Bidin, Zainol and Md. Idris, Kamil
Sikap, norma subjektif dan kawalan gelagat ditanggap terhadap niat gelagat kepatuhan zakat pendapatan gaji.
International Journal of Management Studies (IJMS), 16 (1).
Purpose – Previous zakah literatures have shown that many factors may influence the compliance behaviour of zakah on employment income. However, variable intention has not been taken as the focal point previously, although intention is said to be the immediate antecedent variable to one’s compliance behaviour. Thus, this study was conducted to determine factors that influence
the variable intention to comply, with zakah payment among Muslim employees.
Theory of planned behaviour, which was developed by Ajzen (1985), was applied as a basis for this study. This study used a diff erent approach than the usual
one by decomposing the main factors (i.e. att itude and subjective norm) into several dimensions. Meanwhile, perceived behavioural control does not use this
Design/Methodology/Approach – This study is based on an extensive literature review and data were generated from a sample 250 Muslim individuals.
A multiple regression analysis was used for statistical analysis.
Findings – The results showed that att itude and subjective norm can be
decomposed into six and three components, respectively. Bett er results were
found when all the decomposed components were tested in multiple regression
analysis. Three components of att itude, three components of subjective norm,
and perceived behavioural control were found to be signifi cantly related to the
intention to comply with zakah payment.
Originality/Value – This study supports the contention that att itude and
subjective norm in the model of zakat intention of compliance behaviour are
respectively composed of several dimensions and provide good results if each
dimension is treated as a separate variable.
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