SIKAP, NORMA SUBJEKTIF DAN KAWALAN GELAGAT DITANGGAP TERHADAP NIAT GELAGAT KEPATUHAN ZAKAT PENDAPATAN GAJI

Purpose – Previous zakah literatures have shown that many factors may influence the compliance behaviour of zakah on employment income. However, variable intention has not been taken as the focal point previously, although intention is said to be the immediate antecedent variable to one’s compliance behaviour. Thus, this study was conducted to determine factors that influence the variable intention to comply, with zakah payment among Muslim employees. Theory of planned behaviour, which was developed by Ajzen (1985), was applied as a basis for this study. This study used a different approach than the usual one by decomposing the main factors (i.e. attitude and subjective norm) into several dimensions. Meanwhile, perceived behavioural control does not use this approach. Design/Methodology/Approach – This study is based on an extensive literature review and data were generated from a sample 250 Muslim individuals. A multiple regression analysis was used for statistical analysis. Findings – The results showed that attitude and subjective norm can be decomposed into six and three components, respectively. Better results were found when all the decomposed components were tested in multiple regression analysis. Three components of attitude, three components of subjective norm, and perceived behavioural control were found to be significantly related to the intention to comply with zakah payment. Originality/Value – This study supports the contention that att itude and subjective norm in the model of zakat intention of compliance behaviour are respectively composed of several dimensions and provide good results if each dimension is treated as a separate variable.