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Journal Article•DOI•

The Influence of Knowledge, Islamic Religiosity and Self-Efficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia

Yusuf Haji Othman, Mohd Sholeh Sheh Yusuff, Mohd Shahid Azim Mohd Saufi, Siti Hafsha
26 Dec 2017-The International Journal of Academic Research in Business and Social Sciences (Human Resources Management Academic Research Society (HRMARS))-Vol. 7, Iss: 11, pp 1117-1127
TL;DR: In this article, the authors examined determinants of compliance behavior of income zakat by adding Islamic religiosity and moral obligation to the Theory of Planned Behavior (TPB) in order to gain more understanding of determinants for employment income Zakat.
Abstract: Zakat is not only a religious obligation which must be complied by all eligible Muslims but also plays a very important role in Islamic fiscal system, specifically as a major source of income and could be used as an instrument to finance certain programs in order to achieve social, political and economic development among Muslim communities. However, the issue which arises is that zakat collection including income zakat is still low which hinders the effectiveness of zakat in playing a more significant role in the state of Kedah. Therefore, this study examines determinants of compliance behavior of income zakat by adding Islamic religiosity and moral obligation to the Theory of Planned Behavior (TPB) in order to gain more understanding of determinants of employment income zakat. The sample size used in this study is 372. This study uses PLS-SEM bootstrap and blindfolding technique in order to examine the relationship, effect size and predictive relevance of the variables of the study. This study proves that attitude, selfefficacy, moral obligation and religiosity have significant relationships and positive influence on intention. However, it is revealed there is no significant relationship between subjective norms, knowledge, perception towards promotional exposure, perception towards law, perception towards service quality, and perception towards equity in zakat distribution, tax rebate, and intention. Furthermore, the finding of this study demonstrates that Islamic religiosity plays a significant role in moderating the relationships between (i) moral obligation and intention and (ii) promotion and intention. Moreover, this study verifies that intention not only has a significant relationship but also significant and large effect size and large predictive relevance on compliance behavior. The findings of this study have important implications not only for knowledge but also to zakat institutions. The empirical evidence has important implications for theory as well as policy. Using a new method, PLS-SEM, this study is able to provide empirical evidence which is in line with findings of previous studies as well as new findings which expand the boundary of knowledge in the area of compliance behavior of zakat. The important contribution of this study is that the factors identified as significant determinants of compliance behavior of income zakat such as attitude, self-efficacy, moral obligation and Islamic religiosity could be useful as a guide for relevant authorities and policy makers to formulate suitable strategies to increase zakat collection in the future.
Citations
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Journal Article•DOI•
A review of the literature on zakah between 2003 and 2019

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Rini Rini
01 Mar 2020-International Journal of Economics and Financial Issues
TL;DR: In this article, the authors employed a descriptive method and a qualitative approach to critically review literature on the development of Zakah research from 2003 through 2019 and found that the topic garnering the most interest was poverty.
Abstract: This research aimed to critically review literature on the development of Zakah research from 2003 through 2019. This research employed a descriptive method and a qualitative approach. Classification is to be made into 8 categories of research, namely management, poverty, Zakah payment, organizational performance, collection and distribution, tax and Zakah, development and measurement of Zakah, and others. This research found that the topic garnering the most interest was poverty. This is because Zakah would reduce the poverty rate of a country.

35 citations

Additional excerpts

  • ...…Bidin et al., 2010; Fakhruddin, 2010; Fauziyah, 2011; Khan, 2016; Mahmud and Shah, 2009; Md Salleh, 2015; Noor and Haron, 2011; Samad and Glenn, 2010; Zamzami, 2013; Suprayitno et al., 2017; Farouk et al., 2018; Othman et al., 2017; Ummulkhayr et al., 2017; Saad, 2018; Rahman and Martaseli, 2018....

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Journal Article•DOI•
Determinants of digital zakat payments: lessons from Indonesian experience

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Rahmatina Awaliah Kasri, Adela Miranti Yuniar1•
University of Indonesia1
06 Apr 2021-Journal of Islamic Accounting and Business Research
TL;DR: In this article, the authors used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model's main components (i.e., performance expectancy, effort expectancy, facilitating condition and social influence).
Abstract: This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.,This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.,The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.,The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.,Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.,This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.

26 citations

Journal Article•DOI•
The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession

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Prabowo Yudo Jayanto1, Siti Munawaroh1•
State University of Semarang1
17 Mar 2019-Jurnal Dinamika Akuntansi
TL;DR: In this paper, the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession was examined, and it was concluded that the better the reputation, transparency and accountability, the higher the interest in PAYING ZAKAT of profession through Zakat management organization.
Abstract: This research aims at examining the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. Originality in this study is zakat management organization chosen to be the object of the research, BAZNAS and LAZ at Pati Regency. This is because the phenomenon that occurs is still lack of optimism of zakat accumulation due to the lack of muzaki interest in paying zakat. Therefore, many muzaki distribute their zakat of profession directly to mustahik and it causes injustice among mustahik. The result of the research reveals that reputation, financial statement transparency, religiosity and trust have positive and significant effect on interest in paying zakat of profession. Accountability shows that there is no significant influence on interest in paying zakat of profession. According to the result, it can be concluded that the better the reputation, financial statement transparency and accountability of zakat management organization, the higher the interest in paying zakat of profession through zakat management organization. Furthermore, the higher the religiosity and trust of muzaki towards zakat management organization, the higher the interest in paying zakat of profession through zakat management organization.

18 citations

Cites background or result from "The Influence of Knowledge, Islamic..."

  • ...The results of this study are in line with the research conducted by Yunus (2016), Yazid (2017), Haji-Othman et al. (2017) that proved religiosity has significant positive relationship to the interest in paying zakat of profession....

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  • ...Study conducted by Haji-Othman et al. (2017) also found that religiosity has significant relationship to interest....

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Journal Article•DOI•
Zakah compliance in Muslim countries: an economic and socio-psychological perspective

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Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz, Adel M. Sarea
07 Dec 2020-Journal of Financial Reporting and Accounting
TL;DR: In this article, the authors proposed a tax compliance model based on 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).
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.

14 citations

Journal Article•DOI•
The Moderating Effect of Islamic Religiosity on Compliance Behavior of Income Zakat in Kedah, Malaysia

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Yusuf Haji Othman, Wan Nazjmi Mohamed Fisol, Mohd Sholeh Sheh Yusuff
09 Aug 2018-International Journal of Academic Research in Accounting, Finance and Management Sciences
TL;DR: In this paper, the authors examined the determinants of compliance behavior of income zakat among Muslim public school teachers in the state of Kedah, and found evidence that Islamic religiosity is found to play a significant role in moderating the relationship between perceived behavioral control and intention.
Abstract: The collection of income zakat amongst Muslims who have fulfilled the conditions to pay income zakat in Kedah has remained low despite the fact that a religious decree making it compulsory to pay income zakat was in 1997. Some Muslim public school teachers in the state of Kedah did not pay income zakat to Kedah State Department of Zakat because of the perception that they could pay zakat at any zakat department of any state in Malaysia. Also, they showed a lack of confidence in the ability of Kedah State Department of Zakat to manage and distribute zakat effectively and equitable to asnaf. These issues, among others, motivate this study to examine the determinants of compliance behavior of income zakat among Muslim public school teachers in the state of Kedah. The objective of this study is to examine whether Islamic religiosity moderates the relationship between attitude, subjective norms, perceived behavioral control and moral obligation, and intention to comply with income zakat payment. This study employs bootstrap and blindfolding technique using PLS-SEM software to analyze the data. This study provides evidence that Islamic religiosity is found to play a significant role in moderating the relationship between perceived behavioral control and intention. This study recommends that that Kedah State Board of Zakat plan, strategize and implement an effective intervention by stressing the importance of complying with zakat payment which is a religious obligation to Muslims who have fulfilled the conditions of paying income zakat in general and Muslim teachers in particular, which could change their beliefs about the impact of paying zakat.

8 citations

Cites background from "The Influence of Knowledge, Islamic..."

  • ...Specifically, Haji-Othman et al. (2017) provided evidence that attitude had a significant influence on the intention to pay income zakat....

    [...]

  • ...There are studies which have provided empirical support for the positive influence of religiosity on compliance (Haji-Othman et al., 2017; Zainol, 2008; Kamil 2012; Mohd Ali et al., 2004; Mohd Rizal et al., 2013; Torgler, 2003; Hairunnizam, 2012)....

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  • ...Selfefficacy, which is one of the dimensions of perceived behavioral control was found to have significant influence on the intention to pay income zakat (Haji-Othman et al., 2017)....

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  • ...Some studies such as Haji-Othman et al. (2017), Sapingi et al. (2011), Zainol et al., (2013), Ram Al-Jaffri and Roszaini (2014) supported the relationship between attitude and intention....

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Journal Article•DOI•
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"The Influence of Knowledge, Islamic..." refers background or result in this paper

  • ...Boyd & Vozikis (1994) showed that self-efficacy influenced the development of entrepreneurial intention and behavior....

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  • ...There are numerous studies on self-efficacy such as Bandura (1994), Boyd & Vozikis (1994), Wilson, Kickul, & Marlino (2007), Cherian & Jacob (2013), Ferla, Valcke, & Cai (2009), DavisKean et al. (2008), Hayashi (2011), Lane (2004), Broadhead-fearn & White (2006), Zainol (2008) and (Ram Al Jaffri,…...

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  • ...Boyd & Vozikis (1994) attested that self-efficacy influenced the development of entrepreneurial intention and behavior....

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  • ...This finding is consistent with findings of previous studies on self-efficacy such as Bandura (1994), Boyd & Vozikis (1994), Wilson, Kickul, & Marlino (2007), Cherian & Jacob (2013), Ferla, Valcke, & Cai (2009), Davis-Kean et al. (2008), Hayashi (2011), Lane (2004), Broadhead-fearn & White (2006),…...

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Journal Article•DOI•
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Benno Torgler1•
Yale University1
01 Sep 2006-Journal of Economic Behavior and Organization
TL;DR: In this paper, a multivariate analysis has been done with data from the World Values Survey 1995-1997, covering more than 30 countries at the individual level, and the results suggest that religiosity raises tax morale.
Abstract: The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995–1997, covering more than 30 countries at the individual level. Several variables, such as church attendance, religious education, active membership in a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.

400 citations

"The Influence of Knowledge, Islamic..." refers background in this paper

  • ...Likewise, the evidence was reinforced by Torgler (2006) and Pope & Mohdali (2010b) who demonstrated that religiosity improved intrinsic motivation to pay tax as well as tax compliance....

    [...]

  • ...Such studies include Kamil (2002), Mohd Ali, Mohd Nor Hairunnizam & Nor Ghani, 2004), Torgler (2006), Zainol (2008), Hairunnizam (2012), Kamil et al. (2012), Nur Barizah & Hafiz Majdi (2010), Mohd Rizal, Mohd Akir, & Wan Fadillah (2013), Ram Al Jaffri (2010), Mohd Rahim et al. (2011), Kamil et al.…...

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Journal Article•DOI•
Academic self-efficacy and academic self-concept: Reconsidering structural relationships

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Johan Ferla1, Martin Valcke1, Yong Hong Cai2•
Ghent University1, Beijing Normal University2
01 Dec 2009-Learning and Individual Differences
TL;DR: In this paper, the authors investigated whether academic self-efficacy and academic selfconcept represent two conceptually and empirically distinct psychological constructs when studied within the same domain, and the nature of the relationship existing between both self-constructs, their antecedents, and their mediating and predictive qualities for background variables such as gender and prior knowledge.

372 citations

"The Influence of Knowledge, Islamic..." refers background in this paper

  • ...This was reinforced by Ferla et al. (2009) who studied the relationship between academic self-efficacy and academic achievement and found that academic self-efficacy was a good predictor of academic achievement....

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Journal Article•DOI•
Impact of Self Efficacy on Motivation and Performance of Employees

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Jacob Cherian1, Jolly Jacob•
Abu Dhabi University1
19 Jun 2013-The International Journal of Business and Management
TL;DR: In this paper, the authors performed a meta-analysis which analyzed the individual research findings which pertain to the relationship between self-efficacy, employee motivation and work related performance of the employee.
Abstract: The aim of this study is to perform a meta-analysis which analyses the individual research findings which pertain to the relationship between self-efficacy, employee motivation and work related performance of the employee. From the results of the study it is observed that self-efficacy theory can be applied for work related performance in terms of motivating different employee related facets as well as organizational pursuits. In this study the researcher has attempted to assess the influence of self-efficacy on the performance of individuals at workplace and the mechanism by which self-efficacy of an individual determines his/her work related performance and motivation. Thus, it becomes necessary to identify the practical implications of the outcomes related to improving employee self-efficacy in order to motivate them and improve their performance.

261 citations

"The Influence of Knowledge, Islamic..." refers background or methods or result in this paper

  • ...Another empirical support was provided by Cherian & Jacob (2013) who examined the relationship between self-efficacy, employee motivation and work related performance of the employee....

    [...]

  • ...This was held by Cherian & Jacob (2013) who reviewed previous studies on self-efficacy and acknowledged that previous studies verified that self-efficacy had an effect on motivation and performance of employees as supported by Bandura (1994)....

    [...]

  • ...Likewise, Cherian & Jacob (2013) reviewed previous studies and discovered that self-efficacy had an effect on motivation and performance of employees as suggested by Bandura (1994)....

    [...]

  • ...There are numerous studies on self-efficacy such as Bandura (1994), Boyd & Vozikis (1994), Wilson, Kickul, & Marlino (2007), Cherian & Jacob (2013), Ferla, Valcke, & Cai (2009), DavisKean et al. (2008), Hayashi (2011), Lane (2004), Broadhead-fearn & White (2006), Zainol (2008) and (Ram Al Jaffri,…...

    [...]

  • ...…is consistent with findings of previous studies on self-efficacy such as Bandura (1994), Boyd & Vozikis (1994), Wilson, Kickul, & Marlino (2007), Cherian & Jacob (2013), Ferla, Valcke, & Cai (2009), Davis-Kean et al. (2008), Hayashi (2011), Lane (2004), Broadhead-fearn & White (2006), Zainol…...

    [...]

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