Zakat compliance intention behavior on saving among Universiti Utara Malaysia's staff

Previous research has shown that there is still low compliance reported in the payment of zakat. However, most of the researchers only focused on the payment of zakat on employment income.An increasing number of people are reported to save their money in saving, fixed deposit and current saving accounts.The collection of zakat on saving is the third highest collection reported by Jabatan Zakat Negeri Kedah after zakat on employment income and zakat on trade.As such, this study is motivated to investigate zakat compliance intention on saving among employees of Universiti Utara Malaysia by using theory of planned behavior.A total of 86 questionnaires were returned and used to measure the three independent variables which are attitude, subjective norms, and perceived behavioral control towards the intention to comply with zakat on saving.Based on the results obtained, perceived behavioral control was found to significantly influence intention to comply with zakat on saving, but attitude and subjective norms have no significant influence at all. Generally, theory of planned behavior can be used to explain zakat compliance intention behavior on saving.The findings of the present study can be used for the institution of zakat and policy makers to promote and educate the general public as to the importance of zakat on employment income.The implication of the findings to future research and the limitations of the present study are also highlighted