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Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines

Abdullah Campong Andam (Department of Accounting, Mindanao State University, Marawi City, Philippines)
Ahmad Zamri Osman (Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 8 July 2019

Abstract

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.

Keywords

Citation

Andam, A.C. and Osman, A.Z. (2019), "Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines", Journal of Islamic Accounting and Business Research, Vol. 10 No. 4, pp. 528-545. https://doi.org/10.1108/JIABR-08-2016-0097

Publisher

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Emerald Publishing Limited

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