The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior

Mumuh Muhammad, A. Jajang W. Mahri, Aas Nurasyiah

Abstract

Zakat is one of the pillars in Islam which has an important role in reducing poverty. However, the management of zakat in terms of zakat collection is still not optimal which will impact on socio-economic development of society slowly. This study aims to analyze factors influencing zakat compliance behavior using attitude toward zakat and intention to pay zakat as independent variable. This study uses explanatory survey method of 90 muzakki in Bandung city, Indonesia with quantitative approach. In addition, data analysis technique which used in this study is multiple regression linear. Results indicate that intention to pay zakat has significant impact positively on zakat compliance behavior. Meanwhile, zakat compliance behavior is not influenced by attitude toward zakat directly. Thus, the Theory of Planned Behavior (TPB) is in accordance with practice in the zakat context. The research result can be expected in contributing new insight related to zakat management as a means to optimize zakat collection in Indonesia through improving zakat compliance behavior.

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Paper Citation


in Harvard Style

Muhammad M., Mahri A. and Nurasyiah A. (2017). The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 601-605. DOI: 10.5220/0007086406010605


in Bibtex Style

@conference{iciebp17,
author={Mumuh Muhammad and A. Jajang W. Mahri and Aas Nurasyiah},
title={The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={601-605},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007086406010605},
isbn={978-989-758-315-5},
}


in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior
SN - 978-989-758-315-5
AU - Muhammad M.
AU - Mahri A.
AU - Nurasyiah A.
PY - 2017
SP - 601
EP - 605
DO - 10.5220/0007086406010605