The Effects of Perception Towards Promotional Exposure, Self- Efficacy, and Perception Towards Equity in Zakat Distribution on Compliance Behavior of Income Zakat in Kedah, Malaysia

Abstract

Despite the issuance of a religious decree on the compulsory position of zakat on employment income in Malaysia, many Muslim still fail to fulfil their religious obligation to pay. The purpose of this study is to examine the role of promotional exposure, self-efficacy, and equity 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 promotional exposure is not a significant determinants off compliance behavior of income zakat in Kedah. However, self-efficacy and equity have significant relationships with the compliance behavior of income zakat. This study is hoped to be able to provide evidence that could be used as guidance for suitable policy and measures by Kedah State Zakat Board to improve zakat collection in the future.