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Factors Influencing Zakat Compliance Behavior on Saving

Author

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  • Farah Mastura Noor Azman

    (School of Accounting, College of Business, Universiti Utara Malaysia, 06010, Sintok, Kedah, Malaysia,)

  • Zainol Bidin

    (School of Accounting, College of Business, Universiti Utara Malaysia, 06010, Sintok, Kedah, Malaysia,)

Abstract

In most of the states in Malaysia, the collection of zakat on saving is reported as third largest collection after zakat on employment income and zakat on business. However, the collection of zakat including the zakat on saving is still unsatisfactory. Previous empirical evidences reported that many factors that influence individual in paying zakat. Thus, this study aims at to determine the variables that influence the individual in paying zakat on saving i.e. the relationship between the variables of attitude, the referent group, religiosity and perceived corporate credibility with zakat compliance behavior on saving. Data was analyzed by applying multiple regression analysis. The data was collected from 80 individual Muslim employees who are working at Universiti Utara Malaysia. The results of the study indicated that all the variables significantly influence zakat compliance behavior on saving. Based on the results, it can be concluded that zakat compliance behavior on saving could be predicted by his or her attitude, the referent group, religiosity and perceived corporate credibility at 34% level. In view of the results, some implication and recommendation were also discussed.

Suggested Citation

  • Farah Mastura Noor Azman & Zainol Bidin, 2015. "Factors Influencing Zakat Compliance Behavior on Saving," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(1), pages 118-128, January.
    • Handle: RePEc:mir:mirbus:v:5:y:2015:i:1:p:118-128
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    References listed on IDEAS

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    1. Newell, Stephen J. & Goldsmith, Ronald E., 2001. "The development of a scale to measure perceived corporate credibility," Journal of Business Research, Elsevier, vol. 52(3), pages 235-247, June.
    2. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    3. Lafferty, Barbara A. & Goldsmith, Ronald E., 1999. "Corporate Credibility's Role in Consumers' Attitudes and Purchase Intentions When a High versus a Low Credibility Endorser Is Used in the Ad," Journal of Business Research, Elsevier, vol. 44(2), pages 109-116, February.
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    Cited by:

    1. Saeed Awadh Bin-Nashwan & Hijattulah Abdul-Jabbar & Saliza Abdul Aziz, 2019. "Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(6), pages 42-53, October.

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    More about this item

    Keywords

    Attitude; perceived corporate credibility; referent group; religiosity; Zakat.;
    All these keywords.

    JEL classification:

    • D1 - Microeconomics - - Household Behavior
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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