The Moderating Effect of Islamic Religiosity on Compliance Behavior of Income Zakat in Kedah, Malaysia
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 2
Abstract
The collection of income zakat amongst Muslims who have fulfilled the conditions to pay income zakat in Kedah has remained low despite the fact that a religious decree making it compulsory to pay income zakat was in 1997. Some Muslim public school teachers in the state of Kedah did not pay income zakat to Kedah State Department of Zakat because of the perception that they could pay zakat at any zakat department of any state in Malaysia. Also, they showed a lack of confidence in the ability of Kedah State Department of Zakat to manage and distribute zakat effectively and equitable to asnaf. These issues, among others, motivate this study to examine the determinants of compliance behavior of income zakat among Muslim public school teachers in the state of Kedah. The objective of this study is to examine whether Islamic religiosity moderates the relationship between attitude, subjective norms, perceived behavioral control and moral obligation, and intention to comply with income zakat payment. This study employs bootstrap and blindfolding technique using PLS-SEM software to analyze the data. This study provides evidence that Islamic religiosity is found to play a significant role in moderating the relationship between perceived behavioral control and intention. This study recommends that that Kedah State Board of Zakat plan, strategize and implement an effective intervention by stressing the importance of complying with zakat payment which is a religious obligation to Muslims who have fulfilled the conditions of paying income zakat in general and Muslim teachers in particular, which could change their beliefs about the impact of paying zakat.
Authors and Affiliations
Yusuf Haji-Othman, Wan Nazjmi Mohamed Fisol, Mohd Sholeh Sheh Yusuff
Keywords
Related Articles
- EP ID EP364832
- DOI 10.6007/IJARAFMS/v8-i2/4382
- Views 98
- Downloads 0
Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
The Role of Romanian Communities in the Diaspora to Promote Romanian International Tourism
Due to its natural and antropic tourist resources – cultural, historical, religious, technical, economic and socio – demographic – Romania can answer a large scale of travel motivations and accordingly, it may attract mo...
Examining the Competency Mapping Interventions Impact on Enhancing Role Efficacy
Dynamic individuals build dynamic associations and effective employees which represent the effectiveness of the organization. Capability of the employees assumes a key part to enhance overall efficiency of the organizati...
Investors Behaviour between Theory and Practice
From the outside, financial markets appear dry and technical. However, their inner mechanism is psychological. Thus, this paper is dedicated to personality psychology, whose mastery is crucial to the investment game. The...
Examining the Effects of Services Quality Gap Based on the Customer Loyalty and Satisfaction through SERVQUAL Method (Saadat Poya Teb Company as a Case Study)
In the today’s competitive world, the organizations’ survive depends on its customers. Indeed, customer loyalty is one of the main factors for achieving competitive advantage. On the other hand, services quality is one o...