Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia

Zakah is a financial worship imposed by Allah (SWT), and it is considered within Muslims’ communities a major source for funding the poor and needy. However, the amount of zakah collected from businesses in Saudi Arabia is not satisfactory, nor is the level of compliance among sole proprietors. The...

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Main Author:	Hamdan, Alosaimi Mushari
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	BP Islam Bahaism Theosophy, etc BP174 The practice of Islam
Online Access:	https://etd.uum.edu.my/7879/1/s93656_01.pdf https://etd.uum.edu.my/7879/2/s93656_02.pdf
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id	my-uum-etd.7879
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol Derashid, Chek
topic	BP Islam Bahaism Theosophy, etc BP174 The practice of Islam
spellingShingle	BP Islam Bahaism Theosophy, etc BP174 The practice of Islam Hamdan, Alosaimi Mushari Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
description	Zakah is a financial worship imposed by Allah (SWT), and it is considered within Muslims’ communities a major source for funding the poor and needy. However, the amount of zakah collected from businesses in Saudi Arabia is not satisfactory, nor is the level of compliance among sole proprietors. The main objective of this study is to investigate the factors that influence zakah business compliance behavior. The research framework was developed based on the theory of planned behavior (TPB), predominating factors in deterrence theory, and fairness from equity theory, as well as guided by past studies. Partial least squares structural equation modeling was used for relationships analysis. The questionnaires were distributed to survey sole proprietors in Saudi Arabia. Several statistical techniques for data analysis were used. The results of this study confirm the applicability of the TPB in the context of zakah on business in Saudi Arabia, more specifically suggesting that compliance intention and penalty magnitude predict compliance behavior significantly. Moreover, fairness, attitude, subjective norms, and penalty magnitude are significant predictors of compliance behavior through the compliance intention. Besides, business peers and religious leaders were found to be significant referent groups. Moreover, the influences of fairness and subjective norms on compliance intention were partially mediated by attitude. In addition, the zakah system’s perceived fairness was found to be multidimensional, consisting of eight dimensions. However, the detection risk found in this study insignificant. Overall, the model shows the significance of integrating audits and penalties perceptions with fairness, attitude, and norms in explaining and predicting zakah on business compliance behavior, which would be a guide for a successive compliance strategy that zakah authorities could implement. Implications for the literature and practice were discussed, and the limitations pertaining to the study outcome and suggestions for future research were discussed as well.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Hamdan, Alosaimi Mushari
author_facet	Hamdan, Alosaimi Mushari
author_sort	Hamdan, Alosaimi Mushari
title	Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
title_short	Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
title_full	Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
title_fullStr	Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
title_full_unstemmed	Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia
title_sort	factors influencing zakah on business compliance behavior among sole proprietors in saudi arabia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/7879/1/s93656_01.pdf https://etd.uum.edu.my/7879/2/s93656_02.pdf
_version_	1747828281842860032
spelling	my-uum-etd.78792021-04-05T02:29:58Z Factors influencing zakah on business compliance behavior among sole proprietors in Saudi Arabia 2016 Hamdan, Alosaimi Mushari Bidin, Zainol Derashid, Chek Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) BP Islam. Bahaism. Theosophy, etc BP174 The practice of Islam Zakah is a financial worship imposed by Allah (SWT), and it is considered within Muslims’ communities a major source for funding the poor and needy. However, the amount of zakah collected from businesses in Saudi Arabia is not satisfactory, nor is the level of compliance among sole proprietors. The main objective of this study is to investigate the factors that influence zakah business compliance behavior. The research framework was developed based on the theory of planned behavior (TPB), predominating factors in deterrence theory, and fairness from equity theory, as well as guided by past studies. Partial least squares structural equation modeling was used for relationships analysis. The questionnaires were distributed to survey sole proprietors in Saudi Arabia. Several statistical techniques for data analysis were used. The results of this study confirm the applicability of the TPB in the context of zakah on business in Saudi Arabia, more specifically suggesting that compliance intention and penalty magnitude predict compliance behavior significantly. Moreover, fairness, attitude, subjective norms, and penalty magnitude are significant predictors of compliance behavior through the compliance intention. Besides, business peers and religious leaders were found to be significant referent groups. Moreover, the influences of fairness and subjective norms on compliance intention were partially mediated by attitude. In addition, the zakah system’s perceived fairness was found to be multidimensional, consisting of eight dimensions. However, the detection risk found in this study insignificant. Overall, the model shows the significance of integrating audits and penalties perceptions with fairness, attitude, and norms in explaining and predicting zakah on business compliance behavior, which would be a guide for a successive compliance strategy that zakah authorities could implement. Implications for the literature and practice were discussed, and the limitations pertaining to the study outcome and suggestions for future research were discussed as well. 2016 Thesis https://etd.uum.edu.my/7879/ https://etd.uum.edu.my/7879/1/s93656_01.pdf text eng public https://etd.uum.edu.my/7879/2/s93656_02.pdf text eng public https://sierra.uum.edu.my/record=b1699017~S1 Ph.D. doctoral Universiti Utara Malaysia Abu Bakar, N. B., & Abdul-Rahman, A.-R. (2007). A Comparative Study of Zakah and Modern Taxation. J.KAU: Islamic Econ, 20(1), 25–40. Adams, J. stacy. (1963). Toward an Understanding of Inequity. 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