Mediating Effect of Intention on Zakat Payment Towards Compliance Behaviour Among Somali Business Owners

Abstract

Despite common perception, the Somali charitable sector enjoys a structured organisation and can mobilise local and foreign funds to address emergency responses and stimulate the development of a private social welfare system. Yet, there are a large number of business owners who earn enough are not paying zakat. This study tests the relevance of attitude, subjective norms, and civic engagement towards intention with compliance behaviour on zakat Planned Behaviour and used a quantitative approach. The quantitative methodology used for this study is a self-administered questionnaire survey. The total population is 170 business owners, in the capital city of Mogadishu. The sample size used in this study is 100 business owners. The type of sample used in this study is a simple random sampling (SRS). The findings of this study indicated that attitude and civic engagement was supported towards intention. However, the subjective norm was not supported towards intention. The mediating effect of intention was supported in compliance behaviour. The future studies should consider other external factors particularly the factors that have an Islamic element such as theory of Al-Ghazali thoughts and ideas of Islamic religiosity, and it is sub-dimensions of Islamic ethics, moral obligation since the zakat payment is an obligation.