Abstract:
The obligation to pay
zakat
is one of the five pillars
of
Islam
. However, the
zakat
collection
including
zak
at
on income is still found to be unsatisfactory due to a low level of
zakat
compliance. While
voluminous studies
have
been undertaken in the area of tax
compliance
,
few
studies have been done on
zakat
compliance behavior and its determinants.
This study
e
xamines
the influence
of
attitude, subjective norm, and Islamic religiosity
on
compliance
behavior of income
zakat
. A t
heoretical framework is developed based on the
theory
of
Planned Behavior (TPB). The data was collected from 402
educators
in
the
Distric
t of Kuala
Muda Yan, Kedah. Data
was
analyzed
using the
multiple regression analysis. Th
e results of the
study indicates
that all the variables significantly
influence the
compliance behavior of income
zakat
. Based on the results, it can be concluded that
compliance behavior on income
zakat
could be predicted by attitude, subjective norms, and Islamic religiosity.
Also
,
this study
discusses the
theoretical and practical implications as well as recommendations for future
studies
