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1 – 2 of 2Mouad 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.
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Keywords
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…
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.
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