The Impact of Attitude and Subjective Norms towards Zakat Compliance Behavior in Malaysia

  • Authors

    • Aidanazima Abashah
    • Irza Hanie Abu Samah
    • Ummi Naiemah Saraih
    • Intan Maizura Abd. Rashid
    • Sayang Nurshahrizleen Ramlan
    • Wan Nor Syafawati W. Muhammad Radzi
    2018-08-08
    https://doi.org/10.14419/ijet.v7i3.21.17155
  • Attitude, Subjective Norms, Zakat Compliance Behavior, Government Servant
  • Zakat always play as an important element for Muslims and it is the funding for Muslims community itself. The completion of this study will help to understanding the zakat concept among Muslim community in Malaysia and at the same time will increase the collection of zakat by zakat institution for Muslim development purpose. The effect of attitude and subjective norms towards zakat compliance behavior are the focus to be investigated further in this research. The study was done among government servant in Malaysia by using a quantitative approach. 200 questionnaires were administrated among various level of government servant in Malaysia. Next, the data were analyzing by using SPSS Software. Correlation analysis and regression analysis were perform, thus the result indicates that attitude (r=0.417, sig=0.000, p<0.01) shows the highest of positive significant result towards zakat compliance behavior compared to other variable subjective norms (r=0.752, sig=0.305, p>0.05). This research warrant more investigation upon zakat compliance behavior and other variables. Thus, it has been shown that attitude give a significant relationship with zakat compliance behavior.

     

     

  • References

    1. 1. Khamis MR, Salleh AM, Nawi AS. Compliance Behavior of Business Zakat Payment in Malaysia : A Theoretical Economic Exposition. 8th Int Conf Islam Econ Financ. 2012;1–17.

      2. Mastura F, Noor B, Bidin Z Bin. Determinants of Attitude Toward Zakat on Saving. Aust J basic Appl Sci. 2015;9(31):7–13.

      3. Md Razak MI, Omar R, Ismail M, Amir Hamzah AS, Hashim MA. Overview of Zakat Collection in Malaysia : Regional Analysis. Am Int J Contemp Res. 2013;3(8):140–8.

      4. Khamis RM, Mohd R, Salleh A, Nawi AS. Do religious practices influence compliance behaviour of business Zakat among SMEs ? J Emerg Econ andIslamic Res. 2014;2(2):1–16.

      5. Vitell SJ, Paolillo JGP, Singh JJ. Religiosity and consumer ethics. J Bus Ethics. 2005;57(2):175–81.

      6. Angner E, Loewenstein G. Behavioral economics. … Sci Philos Econ. 2007;

      7. Bray JP. Consumer Behaviour Theory: Approaches and Models. Bournemouth Univ. 2008;1–33.

      8. Teh Suhaila T, Aza Shahnaz A, Noraini S. Compliance Behaviour of Zakat on Salary Income Among Muslim. E-Proceeding Int Conf Soc Sci Res ICSSR 2015. 2015;2015(June):656–64.

      9. Aziz M. METODE ISTINBAT HUKUM ZAKAT PROFESI PERSPEKTIF YUSUF ALQARDAWI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN OBJEK ZAKAT DI INDONESIA. Ulul Albab. 2015;16(1).

      10. Eagly AH, Chaiken S. The Nature of Attitudes. Psychol Attitudes. 1993;1–21.

      11. Icek Ajzen. Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior1. J Appl Soc Psychol. 2002;80(6):2918–40.

      12. Amin H, Chong R. Is the theory of reasoned action valid for Ar-Rahnu? An Empirical investigation. Aust J Basic Appl Sci. 2011;5(10):716–26.

      13. Robinson MD, Clore GL. Simulation, Scenarios, and Emotional Appraisal: Testing the Convergence of Real and Imagined Reactions to Emotional Stimuli. Personal Soc Psychol Bull. 2001;27(11):1520–32.

      14. Bidin Z, Idris KM, Shamsudin FM. Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. J Pengur. 2009;28:85–102.

      15. Heikal M, Khaddafi M, Lhokseumawe. The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior. J Econ Behav Stud. 2014;6(9):727–34.

      16. Zajonc RB. Mere exposure: A gateway to the subliminal. Curr Dir Psychol Sci. 2001;10(6):224–8.

      17. Fishbein, M., & Ajzen I. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. 1975.

      18. Huda N, Rini N, Mardoni Y, Putra P. The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ’ s Intention to Pay Zakah. Int J Bus Soc Sci. 2012;3(22):271–9.

      19. Sekaran, U., & Bougie R. Research methods for business: A skill building approach. 5th ed. New York: John Wiley & Sons.; 2012.

      20. Hair, JF., Black, WC., Babin, BJ., Anderson, RE., & Tatham RL. Multivariate data analysis. 6th ed. New Jersey: Pearson; 2006.

      21. Huda N. The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ’ s Intention to Pay Zakah. 2012;3(22):271–9.

  • Downloads

  • How to Cite

    Abashah, A., Hanie Abu Samah, I., Naiemah Saraih, U., Maizura Abd. Rashid, I., Nurshahrizleen Ramlan, S., & Nor Syafawati W. Muhammad Radzi, W. (2018). The Impact of Attitude and Subjective Norms towards Zakat Compliance Behavior in Malaysia. International Journal of Engineering & Technology, 7(3.21), 171-174. https://doi.org/10.14419/ijet.v7i3.21.17155