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Determinants ofzakah(Islamic tax) compliance behavior

Author

Listed:
  • Ram Al Jaffri Saad
  • Roszaini Haniffa

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.

Suggested Citation

  • Ram Al Jaffri Saad & Roszaini Haniffa, 2014. "Determinants ofzakah(Islamic tax) compliance behavior," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 5(2), pages 182-193, September.
    • Handle: RePEc:eme:jiabrp:jiabr-10-2012-0068
    DOI: 10.1108/JIABR-10-2012-0068
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    Cited by:

    1. Yasser A. AL-Rawi & Yusri Yusup & Essa Ahmed & Ali F. Ali & Sofri Bin Yahya, 2023. "An examination of environmental taxes from the Islamic and Shariah perspectives," Journal of Environmental Studies and Sciences, Springer;Association of Environmental Studies and Sciences, vol. 13(1), pages 141-155, March.

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