Faktor-Faktor Penentu Niat Gelagat Kepatuhan Zakat Pendapatan Gaji

The level of zakat collection fund on employment income in Malaysia is still unsatisfactory although zakat collection on income has been stipulated in the fatwa (religious ruling) and gazetted by most states in Malaysia. This phenomenon may be due to low rate of zakat compliance behavior among Muslim employees. As suggested in the theory of planned behavior, the low rate of zakat compliance behavior is due to the low rate of zakat compliance intention. Behavioral intention provides the most accurate prediction of actual behavior. Until now, zakat compliance intention behavior on employment income is rarely found in the literature. Thus, this study is the first attempt to investigate the determinant factors that could influence zakat compliance intention behavior on employment income in Kedah specifically and in Malaysia generally. This study used the theory of planned behavior as the underlying theory in determining zakat compliance behavioral intention on employment income. Several factors, which relate to sociology, psychology, economics, marketing, quality, and religion were incorporated in the theory. This study used decomposition of original variables in the theory of planned behavior. The decomposition approach was used because constructs of attitudes, subjective norms, and perceived behavioral controls are complex in nature. Therefore, it is apt that the first objective of this study was to identify the basic dimensions in attitudes, subjective norms, and perceived behavioral control variables. Each dimension was hypothesized as having unidimensionality and multidimensionality. This is followed by the second objective that involved measurement of each dimension to achieve acceptable level of unidimensionality, reliability and validity. The third objective was to determine how construction of attitudes, subjective norms, and perceived behavioral controls (law, enforcement, service quality. religious value index, promotion, knowledge, corporate credibility, and self-efficacy) influence zakat compliance behavioral intention on employment income. And lastly the objective of this study was to determine the strength of the relationship between attitudes, subjective norms, and perceived behavioral controls and zakat compliance behavioral intention on employment income. Data for the study were collected via a survey and questionnaires. Exploratory factor analysis, confirmatory factor analysis, and structural equation modeling methods were applied on the data collected from 250 respondents selected via cluster sampling. Principle component analysis indicated that each construct can be decomposed into one to six smaller components. Confirmatory factor analysis for the purpose of establishing unidimensionality, reliability, and validity found that several components are dropped. By using decomposing approaches, the goodness of fit model is improved and become more informative. The results of this study indicated that several factors relate to zakat compliance behavioral intention. This includes general attitude, unconditional attitude, intimate referent group, spouse referent group, enforcement, organized religiosity behavior, stringent law, assurance and empathy of service quality, trustworthiness of corporate credibility, self-efficacy, and knowledge. Theoretical and practical implications of these findings are also discussed