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Article
Publication date: 24 January 2023

Mouad Sadallah, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan and Saliza Abdul Abdul Aziz

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust…

Abstract

Purpose

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust in institutions and service quality) and zakat compliance among businessmen in a Muslim developing country.

Design/methodology/approach

A final sample of 315 Algerian entrepreneurs randomly collected through a self-administered survey was analysed. Drawing on the social cognitive theory, estimation and analysis were done using structural equation modelling (Smart PLS).

Findings

The results indicate that all the hypothesised direct relationships are supported. Particularly, the knowledge-moderated interaction of political instability’s effect on entrepreneurs’ zakat compliance intention was significant, while its interactions with service quality and trust were not.

Practical implications

Findings that emerged from this study may serve as a reminder to zakat agencies and policymakers that varying degrees of knowledge about zakat can have a significant impact on shaping intentions to comply with zakat rules, particularly in an unstable political environment. Additionally, this work sheds light on the critical role of service quality delivered by zakat institutions and businessmen’s trust in such entities in shaping their zakat compliance intentions. Finally, it demonstrates how critical it is to strengthen the business sector’s social responsibility to support the zakat’s noble socioeconomic objectives.

Originality/value

This present work augments the scanty literature on zakat compliance because it validates a research model drawing on social cognitive perspectives. Additionally, the model blends the moderating role of knowledge into social cognitive perspectives of zakat compliance among businessmen.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 25 April 2022

Mouad Sadallah, Hijattulah Abdul-Jabbar and Saliza Abdul Aziz

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived…

4669

Abstract

Purpose

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.

Design/methodology/approach

A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.

Findings

The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.

Research limitations/implications

In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.

Originality/value

The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.

Details

Journal of Islamic Marketing, vol. 14 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 11 January 2022

Mouad Sadallah and Hijattulah Abdul-Jabbar

This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of…

Abstract

Purpose

This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective.

Design/methodology/approach

A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model.

Findings

The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance.

Practical implications

The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority.

Originality/value

This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.

Details

International Journal of Ethics and Systems, vol. 38 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

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