scispace - formally typeset
Journal ArticleDOI: 10.1080/01488376.2020.1767260

Moderating Effect of Perceived Behavioral Control on Islamic Tax (Zakah) Compliance Behavior among Businessmen in Yemen

04 Mar 2021-Journal of Social Service Research (Routledge)-Vol. 47, Iss: 2, pp 292-302
Abstract: Zakah (Islamic tax) in Islam is considered to be one of the fundamental mechanisms for assistance of poverty among Muslim societies. Although Zakah plays a vital role for the survival of low-income...

... read more

Topics: Islam (52%), Theory of planned behavior (50%)
Citations
  More

7 results found


Journal ArticleDOI: 10.1108/IJSSP-05-2020-0173
Abstract: PurposeWith fundraising appeals for coronavirus disease 2019 (COVID-19) relief efforts and donating to those affected by its spread and impact, donors, volunteers and charities can all play their part and render much-needed support and aid. The purpose of this study is to be part of such effort by empirically examining the intrinsic and extrinsic motivations that drive people's attitudes to engage in fundraising campaigns launched in many communities, providing a richer understanding of donors' responses.Design/methodology/approachThe present work follows a quantitative approach based on an online survey conducted among potential Kuwaiti charitable donors. A total of 565 useable responses (356 females, 209 males) were obtained using snowball sampling and analyzed through smart partial least squares (SmartPLS) software.FindingsWith 90% of respondents financially able to donate who have a monthly income equal to or greater than the average (US$2000), this study confirms the suitability of the model used in predicting donors' attitudes to contribute online to grassroots fundraising campaigns. It reveals that all constructs included in the model (i.e. charitable projects geared for those affected by the pandemic, Internet technology (IT) features and religiosity level) are statistically significant, except for trust in charities.Practical implicationsThis study suggests that in uncertainty and concern surrounding COVID-19, nonprofit organizations, charities and governments should make concerted efforts toward mitigating the impacts of the pandemic on families and workers who are on the frontline against its outbreak. Possible areas need to be improved through suitable proactive strategies to solicit online monetary donations, such as charitable projects with inclusive information, focus attention on IT features (e.g. privacy, trustworthiness, security and effectiveness) and strengthen the religious faith of donors toward the significance of helping vulnerable groups and regions.Originality/valueThe research adds value to the literature on donation and giving behavior by offering an in-depth understanding of what influences online donation attitudes, especially amid such an unprecedented epidemic crisis.

... read more

Topics: Social policy (54%)

9 Citations


Journal ArticleDOI: 10.1108/JFRA-03-2020-0057
Abstract: Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.,Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.,The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.,Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.,Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

... read more

3 Citations


Journal ArticleDOI: 10.1108/IJOES-04-2020-0062
25 Jan 2021-
Abstract: This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.,This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.,As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.,The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.,This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

... read more

Topics: Tax rate (69%)

2 Citations


Open accessJournal ArticleDOI: 10.33050/ATM.V5I2.1594
05 May 2021-
Abstract: This study aims to analyze the affect of attitude, subjective norm, perceived behavioral control, and perceived risk on intention to shop online and its impact on online shopping behavior. The exogen variables on this study are attitude, subjective norm, perceived behavioral control, and perceived risk. While the endogen variables are intention to shop online and behavior to shop online. Data collection was carried out by distributing 100 questionnaires to users of e-commerce as respondents. By using SEM PLS, this result of this study showed that from 5 initial hypotheses were developed; only 2 hypotheses did not affect to shop online’s behavior; there were subjective norm to intention to shop online; and perceived risk to purchase intention

... read more

1 Citations


Open accessJournal ArticleDOI: 10.1108/IES-05-2020-0017
Abstract: 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.,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.,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.,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.,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.

... read more

1 Citations


References
  More

29 results found


Journal ArticleDOI: 10.1016/0749-5978(91)90020-T
Icek Ajzen1Institutions (1)
Abstract: Research dealing with various aspects of* the theory of planned behavior (Ajzen, 1985, 1987) is reviewed, and some unresolved issues are discussed. In broad terms, the theory is found to be well supported by empirical evidence. Intentions to perform behaviors of different kinds can be predicted with high accuracy from attitudes toward the behavior, subjective norms, and perceived behavioral control; and these intentions, together with perceptions of behavioral control, account for considerable variance in actual behavior. Attitudes, subjective norms, and perceived behavioral control are shown to be related to appropriate sets of salient behavioral, normative, and control beliefs about the behavior, but the exact nature of these relations is still uncertain. Expectancy— value formulations are found to be only partly successful in dealing with these relations. Optimal rescaling of expectancy and value measures is offered as a means of dealing with measurement limitations. Finally, inclusion of past behavior in the prediction equation is shown to provide a means of testing the theory*s sufficiency, another issue that remains unresolved. The limited available evidence concerning this question shows that the theory is predicting behavior quite well in comparison to the ceiling imposed by behavioral reliability. © 1991 Academic Press. Inc.

... read more

Topics: Theory of planned behavior (64%), Reasoned action approach (62%), Expectancy theory (60%) ... show more

55,422 Citations


Open accessJournal ArticleDOI: 10.17265/2159-5313/2016.09.003
28 Sep 2016-Philosophy study
Abstract: There has been a shift from the general presumption that “doctor knows best” to a heightened respect for patient autonomy. Medical ethics remains one-sided, however. It tends (incorrectly) to interpret patient autonomy as mere participation in decisions, rather than a willingness to take the consequences. In this respect, medical ethics remains largely paternalistic, requiring doctors to protect patients from the consequences of their decisions. This is reflected in a one-sided account of duties in medical ethics. Medical ethics may exempt patients from obligations because they are the weaker or more vulnerable party in the doctor-patient relationship. We argue that vulnerability does not exclude obligation. We also look at others ways in which patients’ responsibilities flow from general ethics: for instance, from responsibilities to others and to the self, from duties of citizens, and from the responsibilities of those who solicit advice. Finally, we argue that certain duties of patients counterbalance an otherwise unfair captivity of doctors as helpers.

... read more

Topics: Nursing ethics (83%), Medical ethics (65%)

9,859 Citations


Journal ArticleDOI: 10.1348/014466601164939
Christopher J. Armitage1, Mark Conner2Institutions (2)
Abstract: The Theory of Planned Behaviour (TPB) has received considerable attention in the literature. The present study is a quantitative integration and review of that research. From a database of 185 independent studies published up to the end of 1997, the TPB accounted for 27% and 39% of the variance in behaviour and intention, respectively. The perceived behavioural control (PBC) construct accounted for significant amounts of variance in intention and behaviour, independent of theory of reasoned action variables. When behaviour measures were self-reports, the TPB accounted for 11% more of the variance in behaviour than when behaviour measures were objective or observed (R2s = .31 and .21, respectively). Attitude, subjective norm and PBC account for significantly more of the variance in individuals' desires than intentions or self-predictions, but intentions and self-predictions were better predictors of behaviour. The subjective norm construct is generally found to be a weak predictor of intentions. This is partly attributable to a combination of poor measurement and the need for expansion of the normative component. The discussion focuses on ways in which current TPB research can be taken forward in the light of the present review.

... read more

8,044 Citations


Journal ArticleDOI: 10.1080/00222216.1992.11969889
Icek Ajzen1, B. L. Driver2Institutions (2)
Abstract: The theory of planned behavior (Ajzen, 1985, 1987) is used to predict leisure intentions and behavior. College students completed a questionnaire that measured involvement, moods, attitudes, subjec...

... read more

1,183 Citations


Journal ArticleDOI: 10.1111/J.2044-8309.1995.TB01076.X
Richard P. Bagozzi1, Susan K. Kimmel1Institutions (1)
Abstract: A number of attitude theories have been proposed recently to explain behaviours subject to thwarting by internal and external impediments The present research compares the theory of reasoned action, the theory of planned behaviour, a portion of the theory of self-regulation, and the theory of trying and performs tests of their ability to predict two actions relatively low in perceived behavioural control: exercising and dieting Respondents were 142 students who participated in a two-wave survey over a two-week period The results indicate that, while attitudes significantly predicted intentions in all theories, subjective norms lead to intentions only under the theory of trying Further, the effects of past behaviour were not channelled entirely through attitudes, subjective norms, or perceived behavioural control but rather had direct effects on intentions and subsequent behaviour When past behaviour was taken into account, it was found that the performance of the target acts were not functions of intentions, and perceived behavioural control failed to predict either intentions or behaviour Desires had strong direct effects on intentions and mediated most of the impact of attitudes A number of theoretical implications of the findings are discussed

... read more

477 Citations