Islamic Religiosity, Attitude and Moral Obligation on Intention of Income Zakat Compliance: Evidence from Public Educators in Kedah

Abstract

The purpose of this study is to examine the role of Islamic religiosity, attitude and moral obligation on intention to pay income zakat. Quantitative method using questionnaire is used in order to determine significant determinants of intention to pay income zakat. The theoretical framework is adapted and adopted from Ajzen(1991), Kamil (2002), Zainol (2008) and Ram Al Jaffri (2010) and based on deductive reasoning. This study provides empirical evidence that Islamic religiosity, attitude and moral obligation have significant relationship with intention to pay income zakat. This study is hoped to be able to provide conclusive empirical evidence which could be used as guidance for suitable policy and actions by the religious councils in the state of Kedah in order to improve zakat collection and management in the future.