Determinants ofzakah(Islamic tax) compliance behavior

Ram Al Jaffri Saad and Roszaini Haniffa

Journal of Islamic Accounting and Business Research, 2014, vol. 5, issue 2, 182-193

Abstract: Purpose - – The purpose of the paper was to examine factors influencing businesszakahcompliance behavior. Design/methodology/approach - – The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants ofzakahcompliance behavior based on questionnaire survey of 227 active businessmen in one district in Malaysia. Findings - – Results indicate intention to be a significant predictor forzakahcompliance behavior. Intention is further found to be influenced by both attitude and subjective norm, and it mediates the relationship between both factors with businesszakahcompliance behavior. Practical implications - – As attitude, subjective norm and intention are found to influence businesszakahcompliance behavior,zakahinstitutions should give serious attention on these factors to improve theirzakahcollection in the future. Originality/value - – The study supports the argument that in a loosely regulated environment likezakah, the TRA can still effectively explain the behavior ofzakahcompliance.

Keywords: Religion; Subjective norm; Attitude; Islam; Intention; Theory of reasoned action; Zakah compliance behavior (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-10-2012-0068

DOI: 10.1108/JIABR-10-2012-0068

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