Factors influencing intention to give zakat on employment income : experience from Marawi city /
Zakat is the third of the five pillars of Islam. Its importance to Muslims is highly valued in Islam. Various studies have been undertaken on zakat looking at its legal standing, Islamic jurisprudential, managerial and conceptual underpinnings. The majority of studies, especially in the management l...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
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Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2016
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/3189 |
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| Summary: | Zakat is the third of the five pillars of Islam. Its importance to Muslims is highly valued in Islam. Various studies have been undertaken on zakat looking at its legal standing, Islamic jurisprudential, managerial and conceptual underpinnings. The majority of studies, especially in the management literature, focus on Muslim majority countries. However, there is little discussion and empirical findings in the context of non-Muslim majority environment. This study provides such opportunity as it explores zakat issues in the Philippines – a Christian majority country. The study aims at identifying the factors influencing intention to give zakat which focuses on employment income. The study used the Extended Theory of Planned Behaviour – an extension of the Theory of Reasoned Action – to investigate the factors. The theory introduces six variables in predicting the intention to give zakat (i.e., attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour). The study also examines the impact of demographic profile on intention to give zakat. In addition, the study identifies the modes of zakat payment among employees. Four hundred and fifty questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City) and 384 cases were deemed usable. The data were analysed using multiple regression analysis, independent t-test, analysis of variance (ANOVA) and descriptive statistics. The findings show that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the Theory of Planned Behaviour which accounts for 53% of the variance in intention. Among the demographic variables, the level of monthly income and the Professional Regulation Commission (PRC) license status were found to have a significant influence on intention. Findings also show that with the absence of zakat institutions, the majority of Muslims in the Philippines give their zakat directly to the beneficiaries/asnaf. The results of the study provide new insights into a non-Muslim majority country setting where no zakat institution operates. The findings can also be used as inputs for the strategy formulation of concerned individuals/organisations in the Philippines in improving zakat compliance in the country. |
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| Physical Description: | xii, 93 leaves : illustrations ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves |