Abstract:
This study examines motivations for paying income zakat among UNISHAMS employees using a qualitative approach. Using interview methods, this study finds that there is a variety of motivations for income zakat compliance. Among the common themes of motivations are religious, obligation, knowledge about zakat, helping the poor, confidence in fair distribution of zakat collection to asnaf, reward from Allah, helping Muslim community, influence of parents, influence of zakat officer, tax rebate incentive, purify one's income and property, influence of spouse, influence of family, convenience to pay zakat and influence of religious teachers. This study recommends that more comprehensive studies to be done in the area of zakat compliance behavior using qualitative approach and future studies should focus regarding compliance behavior of religious obligations such as compliance behavior of zakat, Islamic banking, takaful, faraid, waqaf and others adapt and adopt the theory proposed by this study. It is hoped that compliance behavior of religious obligations would be a fertile area of research in the future.
