Abstract:
The aim of the study is to examine the influence of attitude, religiosity, and perception towards law enforcement on compliance behavior to pay business zakat among single business owners in Sungai Petani, Kedah. The sample of this study consists of 377 respondents among single business owners. All data are analyzed by using SPSS (Statistical Package for Social Sciences) Software. This study employs a cross-sectional survey design. Survey design is a good way of measuring the relationship between variables. This study uses quantitative approach because the study analyses how variables are associated. The findings of the study shows that Islamic religiosity and perception towards law enforcement significantly influence intention to comply with business zakat. However, attitude does not show any significant influence on business zakat compliance. In general, the study reveals that the Theory of Planned Behavior is capable of predicting zakat compliance intention and consequently, zakat compliance behavior. The findings of the present study could be used by the institutions of zakat and policy makers to promote and educate general public on the importance of business zakat.
