The Impact of Attitude toward Zakat and Intention to Pay Zakat
on Zakat Compliance Behavior
Mumuh Muhammad, A. Jajang W. Mahri and Aas Nurasyiah
Islamic Economics and Finance Study Program, Universitas Pendidikan Indonesia,
Jl. Dr. Setiabudhi No. 229 Kota Bandung
mumuh.muhammad@student.upi.edu
Keywords: Attitude, intention, the theory of planned behavior, zakat compliance behavior.
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.
1 INTRODUCTION
Zakat is one of the pillars in Islam which has an
important role in resolving sosio-economic problem.
Instrument of zakat has been proved in reducing
poverty and income inequality between the rich and
the poor (Beik, 2009). Therefore, can be concluded
that existence of zakat is not only religion obligation
but also social obligation.
Basically, the great number of muslim population
in Indonesia will impact in incredible zakat
collection. Based on study conducted by BAZNAS
(Zakat Institutition) and Bogor Agricuture University
(IPB) in 2011 (in Ministry of Religion of Republic of
Indonesia, 2013) stated that the potential of zakat in
Indonesia reaching incredible amount i.e. up to IDR
217 trillion per year or able to contribute to Gross
Domestic Product (GDP) namely 3.40 per cent.
However, zakat realization in Indonesia has not been
optimal yet, where realization of zakat collection in
2015 only IDR 3.65 trillion or 1.68 per cent of that
potential.Then, the potential of zakat has not been
reached yet is about 98.32 per cent.
The phenomenon of low zakat collection in
Indonesia is caused by various factors that influence
it. Based on result of studies conducted by Huda,
Anggraini, Ali, Mardoni, and Rini (2014) explained
that there are three priority problems in zakat
management in Indonesia i.e. regulatory problem,
problem from zakat institution, and also muzaki
(zakat payer) and mustahik (zakat receciver) problem.
This study will be focused on muzaki’s
compliance in paying zakat to zakat institution or
zakat compliance behavior. Study as to zakat
compliance behavior is less than study as to tax
compliance behavior. The previous study has
developed model of zakat compliance behavior based
on model of tax compliance behavior (Sanep, Md.
Nor, and Daud, 2011). There are some previous
studies which concern on zakat compliance behaviour
such as conducted by Azman and Bidin (2015); Saad,
Bidin, Idris, and Hussain (2010); Saad, Idris, and
Bidin (2009); Saad and Haniffa (2014).
2 LITERATURE REVIEW
In this session will be flattened regarding zakat
compliance behavior and the relationship between
attitude toward zakat and intention to pay zakat.
Muhammad, M., Mahri, A. and Nurasyiah, A.
The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 601-605
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
601
2.1 Zakat Compliance Behavior
According to James and Alley (in Awang and Amran,
2014) tax compliance is tax payer’s compliance level
in accordance with enforcement of the law.
Meanwhile, if it is related to zakat compliance
behavior, Ram (in Rahim, Salleh, and Nawi, 2011)
explained that zakat compliance behaviour is muslim
decision behavior to comply or not comply toward
Allah command and rules which is made by
authorities institutions in paying zakat to zakat
institution. The next explanation by Noor and Saad
(2016) and Sanep et al. (2011) who stated that zakat
compliance behaviour can be defined as individual
behavior in paying zakat obligation to zakat
institution based on defined rules.
Thereby, can be concluded that the definition of
zakat compliance behavior is Muslim behavior level
in paying zakat to zakat institution based on defined
rules. Zakat compliance behaviour shows compliance
level to Allah and state but tax compliance behaviour
shows compliance level to rules which is made by
human only.
Individual behavior is created by various factors
influencing it. Such factors will determine whether
individual has good behavior or not. Generally, the
most popular theory which is used to analyze
individual behavior is The Theory of Planned
Behaviour (TPB) which developed by Ajzen (1991).
That theory is development theory from previous
theory i.e. The Theory of Reasoned Action (TRA)
which developed by the same researcher Ajzen in
1980. The following picture is the framework of the
theory of planned behavior:
Figure 1: The theory of planned behaviour.
Source: Ajzen (1991)
In that theory explained that behaviour is
influenced directly by intention. Then, Ajzen (1991)
revealed that there are factors influencing individual
intention i.e. attitude, subjective norm, perceived
behavioral control. Perceived behavioral control
variable not only influencing intention but also
influencing directly on behavior. This theory will
become basic of the theory in this study as to zakat
compliance behavior.
2.2 Intention to Pay Zakat and Zakat
Compliance Behavior
The theory of planned behavior revealed that
individual inention will determine individual
behavior to act. So that intention is main factor to act
or individual motivation to do something. The higher
individual intention, the higher individual behavior to
do something happens. Therefore, simply behavior
can be defined as transition of intention or desire
which is made to an action.
In term of intention to pay zakat, Bidin, Idris, and
Shamsudin, (2009) explained that intention to pay
zakat is individual willing or desire to implement
zakat obligation. Based on that definiton, intention
pay zakat in this study refers to Muslim individual
willing or desire to distribute its zakat to zakat
institution.
In case of zakat compliance behavior is if
individual Muslim has strong intention to pay zakat
to zakat instituiton, it will be the stronger to comply
in paying zakat to zakat institution. But then, if
individual Muslim has low intention to pay zakat, it
will be low to comply in paying zakat to zakat
institution. The previous studies conducted by Saad
and Haniffa (2014) and Saad et al. (2010) proved that
zakat compliance behavior is influenced significantly
by muzaki’s intention in paying zakat Then, the
hypothesis will be written as follow:
H
1
: Intention to pay has significant influence
positively on zakat zakat compliance behavior.
2.3 Attitude toward Zakat and Zakat
Compliance Behavior
Based on the theory of planned behavior which
explained by Ajzen (1991, pp. 188) that attitude is
defined as “Attitude toward behavior refers to the
degree to which a person has a favorable or
unfavorable evaluation or appraisal of the behavior in
question”. Based on such definition can be
understood that attitude is individual appraisal toward
behavior whether good or bad.
In term of zakat obligation, attitude can be defined
as individual appraisal toward zakat obligation
including obey, disobey, hate or deny (Zainol and
Idris, 2009). On the other hand, Saad et al. (2010)
added that attitude toward zakat is related to
individual faith to zakat order, if someone has a high
Attitude
Subjective
Norm
Perceived
Behavioral
Control
Intention
Behavior
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
602
faith then it will always have the intention to carry out
the obligations of zakat, but if someone faith is low
then it is certain the intention to implement zakat will
be low. Thus, in this study attitude refers to individual
Muslim appraisal or assessment against the command
of zakat.
According to the theory of planned behavior
known that attitude toward zakat only influence
intention to pay zakat. However, the result of the
study conducted by Azman and Bidin (2015) and
Saad et al. (2009) using difference theory and
approach have stated that attitude toward zakat has
signifincant impact positively on zakat compliance
behavior.
H
2
: Attitude toward zakat has significant
influence positively on zakat compliance
behavior.
3 METHODOLOGY
The method used in this research is survey method
with explanatory approach. This method has a
quantitative characteristic used to examine the
behavior of an individual or group by taking samples
from one population and using a questionnaire as a
data collection tool (Prasetyo and Jannah, 2005).
3.1 Research Instrument
This instrument is developed using likert scale. This
scale is also known as summated scale i.e. scale often
used in social science, especially for the measurement
of one's attitude. Over time, this scale can be used to
measure opinions, personality, describe a person's life
or environment, emotions, personal needs, and job
description (Aprilia and Ghozali, 2013).
By using likert scale, the measured variable is
spelled out in the form of indicator. Furthermore, the
indicator is derived in the form of research questions
to be answered by the respondent. Attitude toward
zakat was represented by six item taken from Saad
and Haniffa (2014). While the intention to pay zakat
variable are represented by four items taken from
Mastura, Husna and Othman (in Heikal et al. 2014).
Meanwhile, the variable of zakat compliance
behavior is represented by the four items adopted
from Azman and Bidin (2015).
All questions are measured by likert scale starting
with a score of one to five. A score of one indicates a
very strong disapproval, while a score of five
indicates a very strong agreement.
3.2 Sampling
Population in this research is muzaki of zakat
institution in Bandung City. Population of zakat
institutions in the city of Bandung is quite a lot and
widespread. Therefore, in determining the sample of
zakat institutions, researcher used non-probability
sampling technique with the type of sampling used is
purposive sampling with judgment sampling
technique. The zakat institution that is sampled is
with the following criterias the existence of
representatives from the government zakat
institutions, the representation of private zakat
institutions, the existence of research studies. So that
obtained by three sample of zakat institution i.e.
BAZNAS Kota Bandung, Rumah Amal Salman ITB
dan Sinergi Foundation.
The population of muzaki from the three zakat
institutions that are being sampled are numerous and
unknown in number and widely spread in the area of
Bandung. Thus, the muzaki sampling technique used
is non-probability sampling, type of purposive
sampling with quota sampling technique. Each
institution of zakat taken sample 30 respondents.
Thus, the overall total respondents in this study are 90
respondents.
3.3 Data Analysis Method
3.3.1 Sample Profile
Total questionnaires used in data analysis are 90
questionnaires. Respondents in this study 51 per cent
are men and 49 per cent are women. The average age
of respondents is 35 years. The average education
level of respondents is bachelor degree. Meanwhile,
the average length of respondents being muzaki in
zakat institutions is for five years.
3.3.2 Instrument Reliability and Validity
Here are the results of validity and reliability testing
by using software Statistical Package for Social
Sciences (SPSS):
Table 1: Validity and reliability test.
Variables
Number
of Items
Cronbach
Alpha
Value
KMO
Value
Behavior
4
0.841
0.798
Intensi
4
0.806
0.714
Attitude
6
0.845
0.780
Note: KMO = Kaiser Mayer Olkin
BTOS = Bartlett’s Test of Sphercity
The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior
603
Based on the test above, the reliability and validity
of each variable is acceptable. it can be seen in the
reliability value of each latent construct more than
0.70, KMO values more than 0.50 and BTOS is
significant ( < 0.01). This is already qualified as
described by Ghazali (2013).
3.3.3 Multiple Regression Analysis
This test is used to analyze the influence of attitude
toward zakat and intention to pay zakat on zakat
compliance behavior. Thus, attitude toward zakat and
intention to pay zakat as independent variables , while
zakat compliance behavior as dependen variable.
4 RESULTS, DISCUSSION AND
CONCLUSION
Here are the results of testing data using multiple
regression linear:
Table 2: Multiple regression linear test.
R
2
(%)
F
Constant
5.159
49
41.815**
Attitude
-0.228*
Intention
0.989**
Note: **Significant at 0.01
*Not significant
Dependend Variable: Zakat Compliance Behavior
Based on the test results can be seen that the
partially intention to pay zakat positively and
significantly influence on zakat compliance behavior
( < 0.01). Thus, it can be conclued that H
1
is
accepted. While the attitude toward zakat variable has
no significant effect because the value of significance
is more than 0.01 as well as 0.05. Hence, the
hypothesis H
2
can not be accepted statistically.
Meanwhile, the coefficient of determination in
this test is 49 per cent. It shows that the variable of
intention to pay zakat and attitude toward zakat can
explain dependent variable that is zakat compliance
behavior equal to 49 per cent, while 51 per cent
influenced by other variables outside the study.
The results of this test support the truth of the
theory of planned behavior which states that the
intention is a motivation factor to carry out an action
or intention is a main factor affecting behavior, as
stated in that theory as follows:
Intentions are assumed to capture the motivational
factors that influence a behavior; they are
indications of how hard people are willing to try,
of how much of an effort they are planning to
exert, in order to perform the behavior (Ajzen,
1991, hlm. 181).
Intentions to pay zakat can be interpreted as the
desire and intention of individual Muslim to distribute
zakat to zakat institution. In relation to the test results
it can be said that if the intention of individual
Muslims to pay zakat is high then zakat compliance
behavior will be high too. The existence of positive
and significant influence of intention to pay zakat on
zakat compliance behavior has been proven by
empirical research using the theory of planned
behavior conducted by Saad and Haniffa (2014) dan
Saad et al. (2010).
The relationship between research result and fact
that zakat collection is not optimal in Bandung city
one of the main causes is zakat compliance behaviour
in low level. The low compliance of the people to pay
zakat to zakat institution is caused by the low level of
intention to pay zakat to zakat institution. Intention to
pay zakat has positif influence on zakat compliance
behavior, if the level intention to pay zakat is high
then behavior to pay zakat to zakat institution will be
high.
Furthermore, there is no influence of attitude
toward zakat to zakat compliance behavior has
supported by the theory of planned behavior. Where
in theory the attitude does not have a direct influence
on the behavior. The theory explains that attitude is a
factor that directly affects the intention.
In contrast to the results of empirical research
conducted by Azman and Bidin (2015) and Saad et al.
(2009) who revealed that attitude toward zakat has
positive and significant influence on zakat
compliance behavior. But the researchers used a
different research approach that is not using the
theory of planned behavior as the grand theory of
their research. The main difference in the study is not
using intention variables. So the results of their
research is different from this study which uses the
main theory of planned behavior.
Therefore, it can be concluded that the attitude
toward zakat does not have direct influence positively
and significantly to zakat compliance behavior when
using basic The Theory of Planned Behavior. But
then, attitude toward zakat has a positive and
significant influence on zakat compliance behavior if
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
604
not using the basis of The Theory of Planned
Behavior.
Finally, the results of this study can conclude that
in order to realize optimal zakat collection in the city
of Bandung can be done by increasing the muslim
intention to pay zakat to zakat institution. This can be
done by goverment zakat institution, private zakat
institution and local government through various
programs and policies that encourage the realization
of Muslim interest to pay zakat to zakat institutions.
Thus, it is expected that if Muslim intention in paying
zakat higher, it will encourage zakat compliance
behavior of society higher that will impact on the
optimal zakat collection. In addition, government and
authorized institutions need to socialize the
importance of paying zakat obligations because zakat
is one of the pillars in Islam that must be implemented
and has a positive impact on socio-economic
development.
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