2020
DOI: 10.1108/jiabr-03-2018-0036
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Business zakat compliance behavioral intention in a developing country

Abstract: Purpose This study aims to examine the factors influencing the intention to comply with business zakat in a developing country. Design/methodology/approach A sample of 700 small and medium scale businessmen was drawn using the random sampling method. A total of 524 responses was analyzed using the partial least square structural equation modeling (PLS-SEM) technique. Findings Results indicate attitudes toward zakat evasion, attitudes toward moral reasoning, peer influence, zakat knowledge, zakat distributi… Show more

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Cited by 49 publications
(94 citation statements)
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References 39 publications
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“…The r-squared of intention was 0.784, which shows that all the variables were considered to be crucial components of the muzaki determination to fulfil their obligation to zakat. Moreover, the research obtained validated and reliable results from the questionnaire, which confirmed the usefulness of the extended TPB model in examining the intention to donate or pay charitable funds through institutions (Kashif et al, 2015;Kasri & Ramli, 2019;Knowles et al, 2012;Saad et al, 2020;Widiyanto et al, 2019). It is also worth noting that all of the hypotheses were accepted based on the findings.…”
Section: Discussionsupporting
confidence: 69%
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“…The r-squared of intention was 0.784, which shows that all the variables were considered to be crucial components of the muzaki determination to fulfil their obligation to zakat. Moreover, the research obtained validated and reliable results from the questionnaire, which confirmed the usefulness of the extended TPB model in examining the intention to donate or pay charitable funds through institutions (Kashif et al, 2015;Kasri & Ramli, 2019;Knowles et al, 2012;Saad et al, 2020;Widiyanto et al, 2019). It is also worth noting that all of the hypotheses were accepted based on the findings.…”
Section: Discussionsupporting
confidence: 69%
“…Therefore, zakat institutions should provide online systems that are reliable and user-friendly in order to increase the collection of zakat payment. Saad, Farouk and Kadir (2020) used decomposed TPB to analyse the factors influencing the intention to comply with business zakat in the developing country of Nigeria. By analysing 524 responses with PLS-SEM, they found that attitudes toward zakat evasion, moral reasoning, peer influence, zakat knowledge, zakat distribution and perceived zakat board capital significantly influenced the intention to pay zakat among business people.…”
Section: Figure 1 Theory Of Planned Behaviormentioning
confidence: 99%
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“…In view of this notion, the institutions of zakat have a significant role in finding solutions to overcome the socio-economic issues faced by the Muslims (Saad et al, 2017). While a good deal of previous research in zakat has been taken place in issues such as zakat compliance behaviour (Ghazali, Saad and Wahab, 2016; Jaffri Saad et al, 2010;Saad, Farouk and Kadir, 2020) and zakat management , issue on the empowerment of the hardcore poor has been neglected in research in zakat environment. Thus, this article discusses ways to empower the hardcore poor based on the measurement and standard set by the religion as well as what the poor individuals need in the 21st century.…”
Section: Introductionmentioning
confidence: 99%
“…Other than one's level of religious faith and knowledge regarding zakat, confidence and trust in the zakat institutions also play an important role in influencing people to pay zakat (Mujiyati et al, 2010;Ali et al, 2018;Othman et al, 2018). Saad et al (2020) measure the business zakat compliance behavior and found out that for individuals opting to pay zakat, they must have positive attitude towards zakat payment. This positive attitude comes from their knowledge on zakat, the attitude to not evade zakat payment and attitude towards moral reasoning.…”
Section: Introductionmentioning
confidence: 99%