Islamic Religiosity Measurement and Its Relationship with Business Income Zakat Compliance Behavior

Quantitative Islamic religiosity measurement and its related studies are hardly found in literature. As a result, many researchers have used the conventional measurements which are derived from the West. The suitability of these measurements in Islamic environment is questionable. Thus, the purpose of this study is to examine the quantitative Islamic religiosity measurement from the Islamic perspective and to determine whether the composition of these measurement associates are in compliance with the behaviour of zakat. A survey was carried out on 227 respondents. Results indicate that the components measurement of religiosity has four dimensions. From the results of regression analysis, this study finds that business owners who are highly religious are also more likely to comply with zakat law. Thus, this study concludes that religiosity measurement from Islamic perspective is as complex as the conventional ones and it is composed of several dimensions. It also suggests that religiosity plays an important role in zakat compliance behaviour.