The Influence of Attitude, Religiosity and Perception towards Law Enforcement on Intention towards Compliance Behaviour of Income Zakat among KUIN Staff in Kedah, Malaysia

Abstract

The National Fatwa Council as an entrusted body pertaining to Islamic issues in Malaysia agreed upon a consensus on the 22nd June 1997 that zakat on income is compulsory for every Muslim individual who fulfills the conditions as a perfect title and nisab hawl. Most Muslims employees who were revealed eligible to pay income tax; however, did not pay income zakat. Zakat collection is still far behind compared to tax collection by Inland Revenue service. The objective of the study is to examine the influence of attitude, religiosity, and perception towards law enforcement on compliance behavior to pay income zakat among KUIN staff. This study employs a cross-sectional survey design. Survey design is a good way of measuring the relationship between variables. Since this study is concerned with how variables are associated, the quantitative research is used. The findings of the study show that attitude and perception towards law enforcement significantly influence intention to comply with zakat on income. Islamic religiosity, however, did not show any significant influence on zakat compliance. In general, the study reveals that the Theory of Planned Behavior is capable of predicting zakat compliance intention and consequently, zakat compliance behavior. The findings of the present study can be used by the institution of zakat and policymakers to promote and educate the general public as to the importance of zakat on employment income. The implications of the findings and the limitations of the present study and conclusions are also highlighted.