Faktor-Faktor Penentu Niat Gelagat Kepatuhan Zakat Pendapatan Gaji

The level of zakat collection fund on employment income in Malaysia is still unsatisfactory although zakat collection on income has been stipulated in the fatwa (religious ruling) and gazetted by most states in Malaysia. This phenomenon may be due to low rate of zakat compliance behavior among Muslim employees. As suggested in the theory of planned behavior, the low rate of zakat compliance behavior is due to the low rate of zakat compliance intention. Behavioral intention provides the most accurate prediction of actual behavior. Until now, zakat compliance intention behavior on employment income is rarely found in the literature. Thus, this study is the first attempt to investigate the determinant factors that could influence zakat compliance intention behavior on employment income in Kedah specifically and in Malaysia generally. This study used the theory of planned behavior as the underlying theory in determining zakat compliance behavioral intention on employment income. Several factors, which relate to sociology, psychology, economics, marketing, quality, and religion were incorporated in the theory. This study used decomposition of original variables in the theory of planned behavior. The decomposition approach was used because constructs of attitudes, subjective norms, and perceived behavioral controls are complex in nature. Therefore, it is apt that the first objective of this study was to identify the basic dimensions in attitudes, subjective norms, and perceived behavioral control variables. Each dimension was hypothesized as having unidimensionality and multidimensionality. This is followed by the second objective that involved measurement of each dimension to achieve acceptable level of unidimensionality, reliability and validity. The third objective was to determine how construction of attitudes, subjective norms, and perceived behavioral controls (law, enforcement, service quality. religious value index, promotion, knowledge, corporate credibility, and self-efficacy) influence zakat compliance behavioral intention on employment income. And lastly the objective of this study was to determine the strength of the relationship between attitudes, subjective norms, and perceived behavioral controls and zakat compliance behavioral intention on employment income. Data for the study were collected via a survey and questionnaires. Exploratory factor analysis, confirmatory factor analysis, and structural equation modeling methods were applied on the data collected from 250 respondents selected via cluster sampling. Principle component analysis indicated that each construct can be decomposed into one to six smaller components. Confirmatory factor analysis for the purpose of establishing unidimensionality, reliability, and validity found that several components are dropped. By using decomposing approaches, the goodness of fit model is improved and become more informative. The results of this study indicated that several factors relate to zakat compliance behavioral intention. This includes general attitude, unconditional attitude, intimate referent group, spouse referent group, enforcement, organized religiosity behavior, stringent law, assurance and empathy of service quality, trustworthiness of corporate credibility, self-efficacy, and knowledge. Theoretical and practical implications of these findings are also discussed

Sikap, norma subjektif dan kawalan gelagat ditanggap terhadap niat gelagat kepatuhan zakat pendapatan gaji

Purpose – Previous zakah literatures have shown that many factors may influence the compliance behaviour of zakah on employment income. However, variable intention has not been taken as the focal point previously, although intention is said to be the immediate antecedent variable to one’s compliance behaviour. Thus, this study was conducted to determine factors that influence the variable intention to comply, with zakah payment among Muslim employees. Theory of planned behaviour, which was developed by Ajzen (1985), was applied as a basis for this study. This study used a diff erent approach than the usual one by decomposing the main factors (i.e. att itude and subjective norm) into several dimensions. Meanwhile, perceived behavioural control does not use this approach. Design/Methodology/Approach – This study is based on an extensive literature review and data were generated from a sample 250 Muslim individuals. A multiple regression analysis was used for statistical analysis. Findings – The results showed that att itude and subjective norm can be decomposed into six and three components, respectively. Bett er results were found when all the decomposed components were tested in multiple regression analysis. Three components of att itude, three components of subjective norm, and perceived behavioural control were found to be signifi cantly related to the intention to comply with zakah payment. Originality/Value – This study supports the contention that att itude and subjective norm in the model of zakat intention of compliance behaviour are respectively composed of several dimensions and provide good results if each dimension is treated as a separate variable

A confirmatory analysis of zakah compliance behavioural intention on employment income

A confirmatory test of Ajzen and Fishbein’s (1980) theory of reasoned action using structural equation modeling was carried out to study the impact of zakah compliance intention toward employment income. This study had two objectives: 1) to examine the reliability and validity of all variables in the theory of reasoned action using confirmatory factor analysis (CFA), and 2) to determine the relationship between each variable of attitude and subjective norm (obtained from CFA) with zakah compliance intention on employment income. Based on 264 respondents, we used CFA structural equation modeling as the measurement model in measuring attitude, subjective norm, and intention. This study used decomposition of variable in the theory of reasoned action to analyse zakah compliance intention of zakah on employment income. The results of the study indicated that the goodness of fit model comprising attitude, subjective norm, and intention is better when CFA was used. Three components of attitude and two components of subjective norm constructs were found to achieve unidimensionality, and convergent validity and discriminant validity. Thus, this study supported the argument that attitude and subjective norm in the model of zakah on employment income compose of several components and provide good reliability and validity if each component is tested with CFA. Additionally, this study also supported the relationship between attitude and subjective norm with zakah compliance behavioural intention. Recommendations for practice and limitations of the study are also discussed

Factors influencing zakat compliance behavior on saving

In most of the states in Malaysia, the collection of zakat on saving is reported as third largest collection after zakat on employment income and zakat on business.However, the collection of zakat including the zakat on saving is still unsatisfactory.Previous empirical evidences reported that many factors that influence individual in paying zakat.Thus, this study aims at to determine the variables that influence the individual in paying zakat on saving i.e. the relationship between the variables of attitude, the referent group, religiosity and perceived corporate credibility with zakat compliance behavior on saving.Data was analyzed by applying multiple regression analysis.The data was collected from 80 individual Muslim employees who are working at Universiti Utara Malaysia.The results of the study indicated that all the variables significantly influence zakat compliance behavior on saving.Based on the results, it can be concluded that zakat compliance behavior on saving could be predicted by his or her attitude, the referent group, religiosity and perceived corporate credibility at 34% level.In view of the results, some implication and recommendation were also discussed

Awareness, attitude and probable area of difficulties towards the proposed goods and services tax in Malaysia

Malaysian Government wanted to implement Goods and Services Tax (GST) once everyone familiar with the tax. This study is aimed to explore the level of awareness, attitude, and identifying probable area of difficulties among managers of manufacturing companies in Malaysia towards the proposed GST. A survey was carried out to acquire the data from 1,500 managers of manufacturing companies throughout Malaysia using questionnaire with a response rate of 13.4% (201) response rate. Result of reliability and validity shows the cronbach alpha value and KMO value have more than 0.70 for all the three (3) constructs and all the items in these constructs have mean score of above 3.00. The result indicated that managers of manufacturing companies in Malaysia have high level of awareness, positive attitude and agreed to the potential area of difficulties towards the Government intention to introduce GST

Attitude determinants in proposed goods and services tax among manufacturing companies in Malaysia

Malaysian government wanted to replace the sales and service tax with goods and services tax (GST). The government would only introduce once everyone understand and familiar with the tax. This study is aimed to identify the determinants of attitudes towards the proposed GST among managers of manufacturing companies in Malaysia. Four variables were used to measure determinants of attitude comprising awareness, understanding, preparedness and probable area of difficulties. Asurvey was carried out to acquire the data from 1500 managers of manufacturing companies throughout Malaysia via questionnaire. Only 210 responded where 9 questionnaires were unusable giving a 13.4% (201) response rate. Data were analyzed using descriptive statistics on the demographic variables and five constructs.Test of reliability and validity were also done on the five variables.All the items in the five constructs have mean score of above 3.00. Both the Cronbach alpha value and Kaiser-Meyer-Olkin value have more than 0.70 for all the five constructs. The study has a compatibility matching of 41.8% variance (R2) and significant (P < 0.00) which shows that the determinants in attitude towards the proposed GST can be explained by the four variables; awareness, understanding, preparedness and probable area of difficulties variables. The findings also found that that the four variables are significant and positively related to attitude towards the proposed GST.Thus this study provides important and valuable inputs for the government to implement strategic plan to enhance GST knowledge among managers of manufacturing companies in Malaysia in so that GST can be introduced without obstacle

The moderating effect of probability of detection on the determinants influencing excise duty non-compliance in Malaysia

Tax non-compliance in indirect taxes involving importers as taxpayers in smuggling and illegal trade activities for cigarettes, liquor and imported vehicles exists as a complex phenomenon in Malaysia.The purpose of this study is to examine the direct relationship and probability of detection as moderator with tax audit, tax knowledge and peer influence as independent variables to determine excise duty non-compliance issue.The questionnaires were distributed using disproportionate stratified simple random sampling technique.A total of 500 useable questionnaires collected for analysis.The partial least square analysis applied to analyze the data.Analysis of data involved throughout Malaysia indicates the tax audit, peer influence and tax knowledge have a significant positive relationship.In addition, tax audit have significant negative relationship and tax knowledge have significant positive relationship with moderating effect.The findings from this study provided an indication for the tax administration in maximizing tax collections and encourage taxpayer’s compliance

Understanding and preparedness of manufacturing companies towards the proposed goods and service tax in Malaysia

The Malaysian Government announced that the Goods and Services Tax (GST) would replace of Sales and Service Tax on 1 April 2015.The government would implement the GST system once everyone understands and familiar with the system.This study is aimed to discover the understanding and preparedness towards the implementation on the GST among managers in manufacturing companies in Malaysia.Two constructs namely understanding and preparedness were used to measure the GST perceptions.A survey was conducted by using mailed questionnaire to acquire the data from 2,600 managers of manufacturing companies throughout Malaysia.Only 173 responded where two questionnaires were found unusable giving almost 7% response rate.Data were analyzed using descriptive statistics.The reliability and validity tests were also performed on the two constructs.Overall, the results indicated that manufacturing companies in Malaysia have good understanding and well prepared towards the GST. All the items loading in the two constructs except one item (slightly less than 3.0) have mean score of above 3.00.The results of reliability for both constructs had shown the Cronbach alpha value above 0.70. Furthermore, the results of construct validity for both constructs also shown KMO values are more than 0.80. The results of the study provide invaluable inputs for the Government to implement GST to manufacturing companies in Malaysia

Qualified audit reports of local authorities in the northern states of Malaysia

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents

A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents

Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty