Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments

Ummulkhayr, Adamu; Owoyemi, Musa Yusuf; Cusairi, Rafidah Binti Mohammed

doi:10.37706/ijaz.v2i1.18

Cited by 22 publications

(24 citation statements)

References 9 publications

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“…Based on this situation, ZMO can still optimize the influence of subjective norms by doing the socialization and cooperation to community, scholars, leaders or other groups to improve education and socialization about zakat. This cooperation must be done in collaborative strategy with the ZMO that becomes the agile agency to receive the zakat at the time while the scholars or leaders give their appeals to pay zakat (Ummulkhayr, Owoyemi, & Cusairi, 2017). In addition, ZMO can provide zakat ambassadors to educate the pilgrims or society at the beginning of the Islamic events.…”

Section: Subjective Norms Toward Behavior and Intentionmentioning

confidence: 99%

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Amilahaq

Ghoniyah

2019

SJEKI

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This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.

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Section: Subjective Norms Toward Behavior and Intentionmentioning

confidence: 99%

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Amilahaq

Ghoniyah

2019

SJEKI

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“…Nevertheless, recently scholarly discussions on Zakat is attracting a lot of attention with a high concentration of literature in Muslim countries such as Saudi Arabia, Pakistan, Malaysia, Indonesia and Jordan. Similarly, serious research efforts are being made in developed non-Islamic countries such as UK and USA (Ummulkhayr et al, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

“…The fundamental issue on Zakat that has been the concern of the Muslim ummah for several decades is what causes the wide gap between the ideal and the actual Zakat collections (Beik & Arsyianti, 2013;Ummulkhayr, Owoyemi, Binti, & Cusairi, 2017). Despite all its prospects, Zakat has not been functional and was relegated to the background (Bugaje, 2010).…”

Section: Introductionmentioning

confidence: 99%

Determinants of Attitude Towards Zakat on Employment Income in Nigeria

Farouk¹,

Idris

Saad

2018

International Journal of Banking and Finance

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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.

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“…In Islam generally, and in zakat specifically, Qardawi (2009) observed the importance of intention as a key factor for zakat compliance. Besides that several empirical studies conducted have proved the significance of intention in zakat compliance contexts (Johari et al, 2014;Ummulkhayr et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Business zakat compliance behavioral intention in a developing country

Saad

Farouk

Kadir

2020

JIABR

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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 distribution and perceived zakat board capital positively and significantly influence intention to pay zakat. Interestingly, the enforcement of zakat law was found to significantly influence intention but in a negative direction. Practical implications Accordingly, it was recommended for policymakers to pay more attention to policy formulation to the identified factors in line with the results so that zakat collection could be increased. Originality/value The study contributes generally to zakat compliance knowledge and specifically to zakat on business wealth in Muslim majority states in developing countries that are fighting against poverty. The PLS-SEM method and its application in the Islamic field study, especially on zakat payment has a limited discussion in previous studies, which is a unique contribution of this study.

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Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments

Cited by 22 publications

References 9 publications

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Determinants of Attitude Towards Zakat on Employment Income in Nigeria

Business zakat compliance behavioral intention in a developing country

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