The  Influence  of  Attitude, Subjective Norm,  and  Islamic  Religiosity  on  Compliance Behavior  of  Income  Zakat Among Educators

Yusuf bin Haji Othman, Dr.; Ibadurrahman bin Alwi; Mohd Sholeh bin Sheh Yusuff, Dr.; Mohd Shahid Azim bin Mohd Saufi

dc.contributor.advisor	The purpose of this study is to examine the antecedents of Islamic works ethics and peers influence towards unethical behavior among the small an d medium enterprise owner s in Malaysia. All variab les wer e measured using 7 - point Likert scale. Islamic works ethics , subjective norms, and unethical behavior are treated as exogenous variables. Questionnaires were distributed to 80 business owner s in small and medium enterprise owner s in Malaysia based o n a random sampling method. The data was analyzed using multiple linear regression in SPSS. The finding supports two significant direct effects in the model, thus supporting the hypothesis that the Islamic work ethics and subjective norms ( peer influence) have significant influence on the unethical behavior business owner s . The result is discussed in the perspective of small a nd medium enterprise owners in Malaysia.
dc.contributor.author	Yusuf bin Haji Othman, Dr.
dc.contributor.author	Ibadurrahman bin Alwi
dc.contributor.author	Mohd Sholeh bin Sheh Yusuff, Dr.
dc.contributor.author	Mohd Shahid Azim bin Mohd Saufi
dc.date.accessioned	2018-04-25T08:18:38Z
dc.date.available	2018-04-25T08:18:38Z
dc.date.issued	2017
dc.identifier.issn	2222 - 6990
dc.identifier.uri	http://hrmars.com/hrmars_papers/The_Influence_of_Attitude,_Subjective_Norm,_and_Islamic_Religiosity_on_Compliance_Behavior_of_Income_Zakat_Among_Educators.pdf
dc.description.abstract	The obligation to pay zakat is one of the five pillars of Islam . However, the zakat collection including zak at on income is still found to be unsatisfactory due to a low level of zakat compliance. While voluminous studies have been undertaken in the area of tax compliance , few studies have been done on zakat compliance behavior and its determinants. This study e xamines the influence of attitude, subjective norm, and Islamic religiosity on compliance behavior of income zakat . A t heoretical framework is developed based on the theory of Planned Behavior (TPB). The data was collected from 402 educators in the Distric t of Kuala Muda Yan, Kedah. Data was analyzed using the multiple regression analysis. Th e results of the study indicates that all the variables significantly influence the compliance behavior of income zakat . Based on the results, it can be concluded that compliance behavior on income zakat could be predicted by attitude, subjective norms, and Islamic religiosity. Also , this study discusses the theoretical and practical implications as well as recommendations for future studies	en_US
dc.language.iso	other	en_US
dc.publisher	HR MARS : Exploring Intellectual Capital	en_US
dc.relation.ispartofseries	2017, Vol. 7;No. 11
dc.subject	Attitudes , Subject ive Norms, Islamic Religiosity , Zakat , Compliance Behavior	en_US
dc.title	The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators	en_US
dc.title.alternative	International Journal of Academic Research in Business and Social Sciences	en_US
dc.type	Article	en_US