The Influence of Perception Towards Promotion and Self-Efficacy on Intention and Compliance Behavior 0f Income Zakat in Kedah, Malaysia

Abstract

Zakat is not only a religious obligation which must be complied by all eligible Muslims but also plays a very important role in Islamic fiscal system, specifically as a major source of income and could be used as an instrument to finance certain programs in order to achieve social, political and economic development among Muslim communities. However, the issue which arises is that zakat collection including income zakat is still low which hinders the effectiveness of zakat in playing a more significant role in the state of Kedah. Therefore, this study attempts to examine the influence of perceptions towards promotional exposure and self-efficacy on the intention and compliance behavior of income zakat. The sample size used in this study is 372 based on Krejcie & Morgan (1970).