DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR: A CASE OF LEMBAGA ZAKAT SELANGOR

Authors

  • Che Mohd Syaharuddin Che Cob
  • Julaina Baistaman
  • Siti Nur Zahirah Omar
  • Mohd Hafeez Al-Amin Abdul Wahab
  • Zatul’Ain A’isyah Takiyuddin

Abstract

The main purpose of this research is to study the determinants of zakat compliance behavior among zakat payers at Lembaga Zakat Selangor. Moreover, this study is to examine the relationship between attitude, subjective norms, Islamic knowledge, and zakat compliance behavior. Data was collected through a survey of 384 respondents using the approach of quantitative research methods. Analysis of the quantitative data revealed that attitude, subjective norms, and Islamic knowledge are significantly associated with zakat compliance behavior. Of all the independent variables, subjective norms are the most significantly associated with zakat compliance behavior among zakat payers at Lembaga Zakat Selangor. Zakat institutions need to boost Muslim zakat payments to ensure they will reach those who have needed them. Although this research does not support general conclusions, the significant relationship between attitude, subjective norms, and Islamic knowledge and zakat compliance behavior among zakat payers might be replicated elsewhere.

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Published

2023-04-30

How to Cite

Che Mohd Syaharuddin Che Cob, Julaina Baistaman, Siti Nur Zahirah Omar, Mohd Hafeez Al-Amin Abdul Wahab, & Zatul’Ain A’isyah Takiyuddin. (2023). DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR: A CASE OF LEMBAGA ZAKAT SELANGOR. International Journal of Accounting, Finance and Business, 8(47). Retrieved from https://academicinspired.com/ijafb/article/view/625

Issue

Vol. 8 No. 47 (2023): Volume: 8 Issues: 47 [April, 2023]

Section

Articles