Determinants of Attitude Towards Zakat on Employment Income in Nigeria

Abstract

The objective of this paper was to empirically examine the influence of perceived capability, perceived government support and religiosity as determinants of attitude towards Zakat in Nigeria. A survey questionnaire was administered on government employees and 343 valid observations were retrieved and analyzed from the survey. The PLS analysis technique was used to assess the measurement model, the structural model as well as the predictive relevance of the model of the study. The outcome of the examination disclosed the appropriateness of the model of the study as well as the analytical tool utilized. The postulated relationships were all supported. Thus, the findings, if utilized in developing policies for strengthening the attitude of employees towards Zakat, will boost Zakat collections, since a positive attitude leads to improved collections. The study establishes the efficacy and the suitability of its model on factors influencing the attitude of employees towards Zakat in Nigeria.

A mediating effect of business growth on zakat empowerment program and mustahiq’s welfare

“…The process of data collection applies health protocols following government's standards and instructions from the ministry of health. A PLS-SEM method is a statistical tool that can be used on several research topics, including zakat (Farouk et al, 2017). This study forms a conceptual framework used for the hypothesis, see Figure 1.…”

Examining youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation

“…In the context of zakat, Mastura et al (2015) avowed that referent group incline to ask support and advice from their friends to enhance their attitude towards paying zakat on saving. Preceding scholars such as Farouk et al (2017aFarouk et al ( , 2017b and Li et al (2018) acknowledge the importance of social influence in encouraging zakat compliance behaviour. The majority of Indonesian Muslims incline toward paying zakat directly to Youths' intention to use social media zakat recipients (muzakki) (Kasri and Yuniar, 2021).…”

What Drives Muslims' Zakat Compliance Behavior in The Profession? Evidence In Indonesia

“…Based on the following hypotheses, Figure 1 is an overview of the conceptual framework as follows: The analytical method employed in this work is PLS-SEM, which is run according to Ghozali's instructions (2008). Several researchers have undertaken zakat research utilizing the PLS-SEM approach in past studies (Farouk et al, 2017;Bin-Nashwan et al, 2020;Saad et al, 2020). PLS-SEM is a flexible and reliable statistical method that may be used to project research theory and statistical tools for complicated multivariate models (Hair et al, 2019).…”

“…The TPB explained that the intention to act is determined by several factors such as perceived behavioral control, subjective norm, and attitude. Currently, the previous TPB studies in the area of behavioral Zakat compliance are not specifying into Professional Zakat behavior, such as Al Jaffri Saad and Haniffa (2014); Heikal et al (2014); Andam and Osman, (2016); Farouk et al (2017); Farouk et al (2018); and Saad et al (2020). This study tries to elaborate on the factors affecting the intention of muzakki to comply with Professional Zakat payment as an intervening variable for compliance with professional Zakat behavior.…”