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Factors influencing the intention to givezakāton employment income: evidence from the Kingdom of Saudi Arabia

Author

Listed:
  • Aziz Ur Rehman
  • Ejaz Aslam
  • Anam Iqbal

Abstract

Purpose - This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to givezakāton employment income. Design/methodology/approach - This study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study. Findings - The study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to payzakāton employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to givezakāton income. Research limitations/implications - The findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to givezakātto eradicate poverty and inequality in Muslim societies.zakātis for the deprived people, so the consequences of this study might help to improve their liveability. Originality/value - This study is unique because it identified the behavioural factors that affect the peoples' intention to givezakātin KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing thezakātcompliance behaviour in KSA.

Suggested Citation

  • Aziz Ur Rehman & Ejaz Aslam & Anam Iqbal, 2021. "Factors influencing the intention to givezakāton employment income: evidence from the Kingdom of Saudi Arabia," Islamic Economic Studies, Emerald Group Publishing Limited, vol. 29(1), pages 33-49, June.
  • Handle: RePEc:eme:iespps:ies-05-2020-0017
    DOI: 10.1108/IES-05-2020-0017
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    More about this item

    Keywords

    Theory of planned behaviour; Intention; Norms; Saudi Arabia; Zakāt; D21; G20; O16.; E15; E14;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • E14 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Austrian; Evolutionary; Institutional

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