Abstract:
Studies on zakat compliance have shown mixed and inconclusive evidence regarding the determinants of income zakat compliance. It is crucial to obtain valid and reliable items in conducting research to achieve valid and reliable results. Therefore, this study performs a pilot test to test the internal consistency and reliability of the questionnaire items using Cronbach's alpha. This study employs the quantitative approach; primary data is collected using questionnaires to check the internal consistency and reliability of questionnaire items. This study provides empirical evidence regarding the internal consistency and reliability of questionnaire items in the study of compliance behavior of income zakat. This study is hoped to guide future studies regarding the reliable questionnaire items that could be used to study the compliance behavior of income zakat.
