Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur

Zakat is an obligation for every independent Muslim, to give away zakat for earning above a certain threshold within a certain period of time. Among of the categories in zakat, business zakat collection are still not come along with the rapid growth of the small and medium enterprises (SMEs) Micro i...

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Main Author:	Marlina, Mat Jais
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	BP174 The practice of Islam
Online Access:	https://etd.uum.edu.my/9632/1/s94819_01.pdf https://etd.uum.edu.my/9632/2/s94819_02.pdf
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id	my-uum-etd.9632
record_format	uketd_dc
spelling	my-uum-etd.96322022-07-31T02:09:32Z Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur 2021 Marlina, Mat Jais Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business BP174 The practice of Islam Zakat is an obligation for every independent Muslim, to give away zakat for earning above a certain threshold within a certain period of time. Among of the categories in zakat, business zakat collection are still not come along with the rapid growth of the small and medium enterprises (SMEs) Micro in Federal Territory of Kuala Lumpur. Therefore, these study is to identify zakat compliance behaviour among the SMEs business (Micro) in the Federal Territory of Kuala Lumpur. Three main objectives highlighted from these study is to investigate business zakat compliance among the SMEs (Micro). Firstly, to identify the level of attitude, subjective norms, zakat knowledge, perception of zakat distribution, customer satisfaction, credibility of pusat zakat and role of amil zakat. Secondly, to identify the influence of the seven factors on business zakat compliance intention, and thirdly, to identify the effect of the zakat compliance intention on its behaviour. Theory of Planned Behaviour (TPB) used for establishing the research framework. 401 questionnaires were analysed using multiple regressions. Five independent variables influencing business zakat compliance intention are attitude, subjective norms, zakat distribution perception, pusat zakat credibility and zakat amil role (R² = 0.494). Out of three, only two showed significant regression relationship values called credibility of pusat zakat and role of zakat amil. In contrast, the customer satisfaction variable found no significant regression of the zakat payer’s compliance behavioral intentions. Its behaviour is affected by it intention (R² = 0.299). Overall, the six variables play an important role in business zakat compliance behaviour with three new variables added which will be pointed in the next studies. Each result need to be emphasis by zakat authority in order to find the solutions to the SMEs business (Micro) zakat compliance issues in the Federal Territory of Kuala Lumpur 2021 Thesis https://etd.uum.edu.my/9632/ https://etd.uum.edu.my/9632/1/s94819_01.pdf text eng 2024-07-11 staffonly https://etd.uum.edu.my/9632/2/s94819_02.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	BP174 The practice of Islam
spellingShingle	BP174 The practice of Islam Marlina, Mat Jais Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
description	Zakat is an obligation for every independent Muslim, to give away zakat for earning above a certain threshold within a certain period of time. Among of the categories in zakat, business zakat collection are still not come along with the rapid growth of the small and medium enterprises (SMEs) Micro in Federal Territory of Kuala Lumpur. Therefore, these study is to identify zakat compliance behaviour among the SMEs business (Micro) in the Federal Territory of Kuala Lumpur. Three main objectives highlighted from these study is to investigate business zakat compliance among the SMEs (Micro). Firstly, to identify the level of attitude, subjective norms, zakat knowledge, perception of zakat distribution, customer satisfaction, credibility of pusat zakat and role of amil zakat. Secondly, to identify the influence of the seven factors on business zakat compliance intention, and thirdly, to identify the effect of the zakat compliance intention on its behaviour. Theory of Planned Behaviour (TPB) used for establishing the research framework. 401 questionnaires were analysed using multiple regressions. Five independent variables influencing business zakat compliance intention are attitude, subjective norms, zakat distribution perception, pusat zakat credibility and zakat amil role (R² = 0.494). Out of three, only two showed significant regression relationship values called credibility of pusat zakat and role of zakat amil. In contrast, the customer satisfaction variable found no significant regression of the zakat payer’s compliance behavioral intentions. Its behaviour is affected by it intention (R² = 0.299). Overall, the six variables play an important role in business zakat compliance behaviour with three new variables added which will be pointed in the next studies. Each result need to be emphasis by zakat authority in order to find the solutions to the SMEs business (Micro) zakat compliance issues in the Federal Territory of Kuala Lumpur
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Marlina, Mat Jais
author_facet	Marlina, Mat Jais
author_sort	Marlina, Mat Jais
title	Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
title_short	Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
title_full	Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
title_fullStr	Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
title_full_unstemmed	Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur
title_sort	gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (pks) mikro di wilayah persekutuan kuala lumpur
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2021
url	https://etd.uum.edu.my/9632/1/s94819_01.pdf https://etd.uum.edu.my/9632/2/s94819_02.pdf
_version_	1747828637799809024

Gelagat kepatuhan zakat perniagaan dalam kalangan perusahaan kecil dan sederhana (PKS) mikro di Wilayah Persekutuan Kuala Lumpur

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