Zakat compliance intention on employment income among lhdnm staff in Selangor

Prior study has demonstrated that compliance with the payment of zakat remains poor. In addition, most academics concentrated on the payment of zakat on income from a job and from businesses, yet compliance rates remain low. Lembaga Zakat Selangor (LZS) reports that the collection of zakat on employ...

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Main Author:	Mohd Isa, Abd Rashid
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	BP174 The practice of Islam
Online Access:	https://etd.uum.edu.my/10701/1/s829347_01.pdf https://etd.uum.edu.my/10701/2/s829347_02.pdf
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id	my-uum-etd.10701
record_format	uketd_dc
spelling	my-uum-etd.107012023-10-30T02:49:28Z Zakat compliance intention on employment income among lhdnm staff in Selangor 2023 Mohd Isa, Abd Rashid Abdul Aziz, Saliza College of Business (COB) College of Business BP174 The practice of Islam Prior study has demonstrated that compliance with the payment of zakat remains poor. In addition, most academics concentrated on the payment of zakat on income from a job and from businesses, yet compliance rates remain low. Lembaga Zakat Selangor (LZS) reports that the collection of zakat on employment income is the largest, followed by zakat on trade, zakat on a property, and zakat on savings. Consequently, the objective of this research is to analyse the effect of zakat compliance intention on employment income among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) by employing the Theory of Planned Behavior (TPB). Regarding the intention to comply with zakat on employment income, three independent variables i.e., attitude, subjective norms, and perceived behavioural control, were measured using 132 returned questionnaires. The results shows that attitude, subjective norm, and trust were found to strongly influence the intention to comply with zakat on employment income. Meanwhile, knowledge toward zakat compliance intention on employment income was not significant. In general, TPB can be used to express the intention to pay zakat on employment income. It is believed that the findings of this study would raise the knowledge of eligible Muslims to comply with zakat on employment income and assist policymakers in the future in becoming more efficient and effective. 2023 Thesis https://etd.uum.edu.my/10701/ https://etd.uum.edu.my/10701/1/s829347_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10701/2/s829347_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Aziz, Saliza
topic	BP174 The practice of Islam
spellingShingle	BP174 The practice of Islam Mohd Isa, Abd Rashid Zakat compliance intention on employment income among lhdnm staff in Selangor
description	Prior study has demonstrated that compliance with the payment of zakat remains poor. In addition, most academics concentrated on the payment of zakat on income from a job and from businesses, yet compliance rates remain low. Lembaga Zakat Selangor (LZS) reports that the collection of zakat on employment income is the largest, followed by zakat on trade, zakat on a property, and zakat on savings. Consequently, the objective of this research is to analyse the effect of zakat compliance intention on employment income among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) by employing the Theory of Planned Behavior (TPB). Regarding the intention to comply with zakat on employment income, three independent variables i.e., attitude, subjective norms, and perceived behavioural control, were measured using 132 returned questionnaires. The results shows that attitude, subjective norm, and trust were found to strongly influence the intention to comply with zakat on employment income. Meanwhile, knowledge toward zakat compliance intention on employment income was not significant. In general, TPB can be used to express the intention to pay zakat on employment income. It is believed that the findings of this study would raise the knowledge of eligible Muslims to comply with zakat on employment income and assist policymakers in the future in becoming more efficient and effective.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Mohd Isa, Abd Rashid
author_facet	Mohd Isa, Abd Rashid
author_sort	Mohd Isa, Abd Rashid
title	Zakat compliance intention on employment income among lhdnm staff in Selangor
title_short	Zakat compliance intention on employment income among lhdnm staff in Selangor
title_full	Zakat compliance intention on employment income among lhdnm staff in Selangor
title_fullStr	Zakat compliance intention on employment income among lhdnm staff in Selangor
title_full_unstemmed	Zakat compliance intention on employment income among lhdnm staff in Selangor
title_sort	zakat compliance intention on employment income among lhdnm staff in selangor
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10701/1/s829347_01.pdf https://etd.uum.edu.my/10701/2/s829347_02.pdf
_version_	1783729406620991488

Zakat compliance intention on employment income among lhdnm staff in Selangor

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