Determinant Factors of Zakat Compliance Behavior of Muzakki: Evidence from Malaysia
Lince Bulutoding1, Ambo Asse2, Rahmawati Muin3, Nur Rahmah Sari4
1Lince Bulutoding*, Faculty of Islamic Economics and Business, Universitas Islam Negeri Alauddin Makassar, South-Sulawesi, Indonesia.
2Ambo Asse, Faculty of Islamic Economics and Business, Universitas Islam Negeri Alauddin Makassar, South-Sulawesi, Indonesia.
3Rahmawati Muin, Faculty of Islamic Economics and Business, Universitas Islam Negeri Alauddin Makassar, South-Sulawesi, Indonesia.
4Nur Rahmah sari, Faculty of Islamic Economics and Business, Universitas Islam Negeri Alauddin Makassar, South-Sulawesi, Indonesia.
Manuscript received on July 05, 2020. | Revised Manuscript received on July 07, 2020. | Manuscript published on July 15, 2020. | PP: 35-40 | Volume-4 Issue-11, July 2020. | Retrieval Number: K10530741120/2020©BEIESP | DOI: 10.35940/ijmh.K1053.0741120
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© The Authors. Published By: Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This study is to examine the variables and determining factors of zakat compliance behavior of muzakki in Malaysia. This study explores 24 determining variables of zakat compliance behavior based on Islamic concept and also previous studies. 285 muzakki were being respondents at 14 states in Malaysia. Data was analyzed by factor analysis with varimax rotation using SPSS 20. The results showed there are 20 variables and 5 groups of factors that form zakat compliance behavior of muzakki in Malaysia. The implication of study will be a reference for the next studies by taking the proven indicators in this study which are related to zakat compliance behavior of muzakki. For methodology implication, this study can be a reference for exploration study to find the indicators of each variable. For policy implication, this study can provide thoughts for governments and General Authority of Zakat to synergize each other in encouraging factors that could lead to Muzakki niyyah (intention) and behavior to pay their zakat obligation voluntary.
Keywords: Niyyah, Muzakki, Zakat Behavior, Zakat Compliance.