Factors Influencing Zakat Compliance Behavior on Saving

Farah Mastura Noor Azman, Zainol Bidin


In most of the states in Malaysia, the collection of zakat on saving is reported as third largest collection after zakat on employment income and zakat on business. However, the collection of zakat including the zakat on saving is still unsatisfactory. Previous empirical evidences reported that many factors that influence individual in paying zakat. Thus, this study aims at to determine the variables that influence the individual in paying zakat on saving i.e. the relationship between the variables of attitude, the referent group, religiosity and perceived corporate credibility with zakat compliance behavior on saving. Data was analyzed by applying multiple regression analysis. The data was collected from 80 individual Muslim employees who are working at Universiti Utara Malaysia. The results of the study indicated that all the variables significantly influence zakat compliance behavior on saving. Based on the results, it can be concluded that zakat compliance behavior on saving could be predicted by his or her attitude, the referent group, religiosity and perceived corporate credibility at 34% level. In view of the results, some implication and recommendation were also discussed.


Attitude, perceived corporate credibility, referent group, religiosity, Zakat.

Full Text:



Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50, 179–211.

Ajzen, I. (2002). Construction of a standard questionnaire for the theory of planned behavior. Journal of Applied Social Psychology, 32, 1–20.

Ali, A. Y. (1994). The holy Quran: Text and translation. Kuala Lumpur: Islamic Book Trust.

Ateeq-ur-Rehman, & Muhammad Shahbaz, S. (2010). The relationship between religiosity and new product adoption. Journal of Islamic Marketing, 1(1), 63–69. doi:10.1108/17590831011026231

Bandura, A. (1977). Social learning theory. Englewood Cliffs: Prentice Hall.

Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates.

Farah Mastura, N. A., & Zainol, B. (2013). Zakat compliance intention behavior on saving. In proceedings of World Universities’ Islamic philanthropy conference 2013 Zakat. Kuala Lumpur, Malaysia.

Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. United States of America: Addison Wisley Publishing Company.

Goldsmith, R. E., Lafferty, B. A., & Newell, S. J. (2000). The impact of corporate credibility and celebrity credibility on consumer reaction to advertisements and brands. Journal of Advertising, 29(3), 43–54.

Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis (5th ed.). New Jersey: Prentice Hall.

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis: A global perspective (7th ed.). New Jersey: Pearson Prentice Hall.

Hanya 27% syarikat tunai zakat. (2009, April 1). Utusan Malaysia. Retrieved from http://utusan.com.my

Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012). The analysis of attitudes , subjective norms , and behavioral control on Muzakki’s intention to Pay Zakah. International Journal of Business and Social Science, 3(22), 271–279.

Jabatan Zakat Negeri Kedah. (2014). Nisab harga emas bagi 85gm. Retrieved from http://www.zakatkedah.com/portalimages/Doc/Nisab.pdf.

Jawatankuasa Fatwa Negeri Kedah. (1985). Mengeluarkan zakat wang yang disimpan tambah selepas cukup nisab sebelum genap haul (p. 6). Kedah: Majlis Agama Islam Negeri Kedah.

Kamil, M. I. (2002). Gelagat kepatuhan zakat pendapatan gaji di kalangan kakitangan awam persekutuan. Universiti Utara Malaysia.

Kamil, M. I., Zainol, B., & Ram Al Jaffri, S. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan, 34, 3–10.

Lafferty, B. A., & Goldsmith, R. E. (1999). Corporate credibility’s role in consumers’ attitudes and purchase intentions when a high versus a low credibility endorser is used in the ad. Journal of Business Research, 44, 109–116.

Lembaga hasil Dalam Negeri. (2013). Schedule Of monthly tax deductions. Retrieved from http://www.hasil.gov.my/pdf/pdfam/JadualPCB2013.pdf

Mohd Rahim, K., Ariffin, M. S., & Abd Samad, N. (2011). Compliance behavior of business Zakat payment in malaysia: A theoretical economic exposition. In 8th International Conference on Islamic Economis and Finance (pp. 1–17). Doha, Qatar.

Natrah, S. (2009). Fairness perceptions and compliance behaviour: The case of salaried taxpayers in malaysia after implementation of the self- assessment system. eJournal of Tax Research, 8(1), 32–63.

Newell, S. J., & Goldsmith, R. E. (2001). The development of a scale to measure perceived corporate credibility. Journal of Business Research, 52(3), 235–247. doi:10.1016/S0148-2963(99)00104-6

Nur Barizah, A. B., & Hafiz Majdi, A. R. (2010). Motivations of paying Zakat on income : Evidence from Malaysia. International Journal of Economics and Finance, 2(3), 76–84.

Raedah, S., Noormala, A., & Marziana, M. (2011). A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. In 2nd International Conference on Business and Economic Research (pp. 2492–2507).

Ram Al Jafri, S., Kamil, M. I., & Zainol, B. (2009). Peranan sikap, moral, undang-undang dan penguatkuasaan zakat terhadap gelagat kepatuhan zakat perniagaan. In International Conference on Corporate Law (ICCL) (p. 13). Surabaya, Indonesia.

Sanep, A., & Hairunnizam, W. (2004). Persepsi dan kesedaran terhadap perluasan sumber zakat harta yang diikhtilaf. In Seminar Halatuju Zakat Korporat di Alaf Baru (pp. 35–62). Kajang, Selangor.

Sanep, A., Nor Ghani, M. N., & Zulkiffli, D. (2011). Tax-Based Modeling of Zakat Compliance. Jurnal Ekonomi Malaysia, 45, 101–108.

Sekaran, U., & Bougie, R. (2012). Research methods for business: A skill buiding approach (5th ed.). New York: John Wiley & Sons.

Syed Shah, A., Hawati, J., Che Aniza, C. W., & Mst. Nilufar, A. (2012). Is Religiosity an Important factor in influencing the intention to undertake islamic home financing in klang valley? World Applied Sciences Journal, 19(7), 1030–1041. doi:10.5829/idosi.wasj.2012.19.07.392

Zainol, B. (2008). Faktor-faktor penentu niat gelagat kepatuhan zakat pendapatan gaji. Unplished PhD Thesis. Universiti Utara Malaysia.

Zainol, B., & Kamil, M. I. (2011). Peranan korporat kredibiliti terhadap niat gelagat kepatuhan zakat pendapatan gaji. Jurnal Pembangunan Sosial, 14, 43–65.

Zainol, B., Kamil, M. I., & Faridahwati, M. S. (2009). Predicting compliance intention on Zakah on employment income in Malaysia : An application of reasoned action theory. Journal Pengurusan, 28, 85–102.

DOI: http://dx.doi.org/10.18533/ijbsr.v5i1.688


  • There are currently no refbacks.

Copyright (c)


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


If you find difficulties in submitting manuscript please forward your doc file to support@thejournalofbusiness.org. Our support team will assist you in submission process and other technical matters.

In order to get notifications on inbox please add  this domain thejournalofbusiness.org in your email safe list.

International journal of business and social research (Print)
ISSN 2164-2540

International journal of business and social research (Online)
ISSN 2164-2559

[International Journal of Business and Social Research (IJBSR) previously published by MIR Center for Socio-Economic Research, MD, USA. From February 2018 this journal is published by the LAR Center Press, OR, USA]