The Effects of Attitude, Religiosity and Moral Obligation on Compliance Behavior of Income Zakat in Kedah, Malaysia

Abstract

The purpose of this study is to examine the role of attitude, religiosity, and moral obligation on compliance behavior of income zakat in the state of Kedah, Malaysia. The quantitative method using questionnaires is used to determine significant determinants of compliance behavior of income zakat. This study provides empirical evidence that attitude, religiosity, and moral obligation have significant relationships with compliance behavior of income zakat. This study is hoped to be able to provide conclusive empirical evidence that could be used as guidance for suitable policy and actions by Kedah State Zakat Board to improve zakat collection and management in the future.