The Influence of Attitude, Subjective Norms, and Service Quality on Intention to Pay Business Zakat Among Single Business Owners At Kuala Ketil, Malaysia

Abstract

Zakat is compulsory contribution system in Islam, taken from those who have excesses, and given to the needy. Its principal objectives are to develop a balanced socio-economics growth and to purify one’s soul and wealth so that their wealth is blessed by Allah. It was agreed by all Muslim scholars that business are subject to zakat. Zakat on business is obligatory for companies, as long as Muslim have interest in it. However, this is because Zakat institutions in Malaysia are still facing some resistance to raising the collection for Zakat on business. Nowadays, the total collection of Zakat on business is still at small number compared with a total collection of zakat on income. The study examines the influence of attitude, subjective norms, and service quality on the intention to pay Zakat on business among single business owners at Kuala Ketil. By using a quantitative approach, this study distributed sixty (60) sets of questionnaires to the target respondents. This study finds that attitude and subjective norms have a positive and significant influence on intention towards paying Zakat on business among single business owners at Kuala Ketil. However, service quality does not any influence on intention towards paying Zakat on business.