Determinants of intention to give zakat on employment income

Abstract

Purpose The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income. Design/methodology/approach The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed usable. The data have been analysed using multiple regression analysis. Findings This paper finds that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention. Originality/value This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literature.

The Intention of Millennial Generation in Paying Zakat through Digital Payments

“…Perceived subjective norms and behavioral control will influence the intention to give infaq and shadaqah (Kharisma & Putri, 2020). Andam & Osman (2019) finds that attitude, descriptive norm, and moral norm have a positive relationship with the zakat intention.…”

Optimizing Zakat Collection in the Digital Era: Muzakki's perception

“…TPB has been widely used in prior studies to understand the Muslim behavior in term of zakat obligation (see for examples, Heikal and Khaddafi (2014); Wahyudin et.al (Wahyudin et al, 2018); Amilahaq and Ghoniyah (2019); Andam and Osman(2019)).…”

Evaluation of Development in Zakat Literature

“…Several studies and knowledge forum have been conducted on zakat and several scholarly articles have been published on the role of zakat on poverty reduction and food security (Sumai, Mutmainnah, Nurhamdah, & Arsyad, 2019), zakat management (Owoyemi, 2020), impact of zakat (Tahiri Jouti, 2019) analysis and distribution of zakat (Rahmat & Nurzaman, 2019), evaluation an assessment of zakat distribution (Rahmat & Nurzaman, 2019), determinant on intention to give zakat (Andam & Osman, 2019), role of zakat in justice and economic growth (Ahmad, 2016), creating an economic sustainable community using zakat (Ma 'sum Billah, 2016), comparative analysis of zakat and the conventional tax system (A. Y. Q. Saad & Foori, 2020), barriers for effective zakat system (R. A. J.…”