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Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia

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Abstract

Purpose – This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on 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 pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income. Research limitations/implications – The findings of this study can be useful for the policymakers and regulators to enhance peoples’ awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is 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 give zakāt in 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 the zakāt compliance behaviour in KSA.

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  • Rehman , Aziz Ur & Aslam, Ejaz & Iqbal , Anam, 2021. "Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 29, pages 33-49.
  • Handle: RePEc:ris:isecst:0199
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    1. Mazni Abdullah & Noor Sharoja Sapiei, 2018. "Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 45(8), pages 1250-1264, August.
    2. Jeffrey M Wooldridge, 2010. "Econometric Analysis of Cross Section and Panel Data," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262232588, December.
    3. Yusuf Haji-Othman & Ibadurrahman Alwi & Mohd Sholeh Sheh Yusuff & Mohd Shahid Azim Mohd Saufi, 2017. "The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 1110-1116, November.
    4. Raedah Sapingi Author_Email: Raedah@uniten.edu.my & Noormala Ahmad & Marziana Mohamad, 2011. "A Study On Zakah Of Employment Income: Factors That Influence Academics’ Intention To Pay Zakah," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-483, Conference Master Resources.
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    More about this item

    Keywords

    Theory of planned behaviour; Intention; Norms; Saudi Arabia; Zakāt;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • E14 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Austrian; Evolutionary; Institutional
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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