Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines
Purpose – The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income. Design/methodology/approach – The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the f...
| Main Authors: | , |
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| Format: | Article |
| Language: | English English English |
| Published: |
Emerald Group Publishing Ltd.
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/79814/ http://irep.iium.edu.my/79814/1/79814_Determinants%20of%20intention%20to%20give_article.pdf http://irep.iium.edu.my/79814/2/79814_Determinants%20of%20intention%20to%20give_scopus.pdf http://irep.iium.edu.my/79814/3/79814_Determinants%20of%20intention%20to%20give_wos.pdf |
| _version_ | 1848788849610719232 |
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| author | Andam, Abdullah Campong Osman@Hussin, Ahmad Zamri |
| author_facet | Andam, Abdullah Campong Osman@Hussin, Ahmad Zamri |
| author_sort | Andam, Abdullah Campong |
| building | IIUM Repository |
| collection | Online Access |
| description | Purpose – The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to
give zakat on employment income.
Design/methodology/approach – The study used the extended theory of planned behaviour – an
extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The
theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm,
moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were
distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed
usable. The data have been analysed using multiple regression analysis.
Findings – This paper finds that attitude, descriptive norm and moral norm have a positive relationship
with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past
behaviour are found to have insignificant influence over intention. However overall, the study supports the
extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention.
Originality/value – This paper provides new insights on factors influencing the intention to give zakat on
a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended
theory of planned behaviour on zakat compliance literature |
| first_indexed | 2025-11-14T17:47:22Z |
| format | Article |
| id | iium-79814 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:47:22Z |
| publishDate | 2019 |
| publisher | Emerald Group Publishing Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-798142020-06-25T04:06:10Z http://irep.iium.edu.my/79814/ Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines Andam, Abdullah Campong Osman@Hussin, Ahmad Zamri BP1 Islam HB Economic Theory HC94 By region or country Purpose – The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income. Design/methodology/approach – The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed usable. The data have been analysed using multiple regression analysis. Findings – This paper finds that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention. Originality/value – This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literature Emerald Group Publishing Ltd. 2019-07-08 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/79814/1/79814_Determinants%20of%20intention%20to%20give_article.pdf application/pdf en http://irep.iium.edu.my/79814/2/79814_Determinants%20of%20intention%20to%20give_scopus.pdf application/pdf en http://irep.iium.edu.my/79814/3/79814_Determinants%20of%20intention%20to%20give_wos.pdf Andam, Abdullah Campong and Osman@Hussin, Ahmad Zamri (2019) Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines. Journal of Islamic Accounting and Business Research, 10 (4). pp. 528-545. ISSN 1759-0817 E-ISSN 1759-0825 https://www.emerald.com/insight/content/doi/10.1108/JIABR-08-2016-0097/full/html 10.1108/JIABR-08-2016-0097 |
| spellingShingle | BP1 Islam HB Economic Theory HC94 By region or country Andam, Abdullah Campong Osman@Hussin, Ahmad Zamri Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title | Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title_full | Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title_fullStr | Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title_full_unstemmed | Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title_short | Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines |
| title_sort | determinants of intention to give zakat on employment income: experience from marawi city, philippines |
| topic | BP1 Islam HB Economic Theory HC94 By region or country |
| url | http://irep.iium.edu.my/79814/ http://irep.iium.edu.my/79814/ http://irep.iium.edu.my/79814/ http://irep.iium.edu.my/79814/1/79814_Determinants%20of%20intention%20to%20give_article.pdf http://irep.iium.edu.my/79814/2/79814_Determinants%20of%20intention%20to%20give_scopus.pdf http://irep.iium.edu.my/79814/3/79814_Determinants%20of%20intention%20to%20give_wos.pdf |