Gelagat Kepatuhan Zakat Perniagaan di Negeri Kedah Darulaman

Collection of zakat on business throughout the country is at very disappointing, although all states have regulations which obligate zakat payment through zakat institution. Previous zakat reports and researches have shown that the main factor that contributes to this problem was a low level of compliance behavior of zakat on business among business owner. Prior literatures in zakat have less to clarify this phenomenon. This condition adversely affects the zakat collection since the potential of zakat on business in increasing the zakat collection in the future was enormous. Thus, this study attempts to investigate the factors that influence compliance behavior on business zakat. By using the theory of planned behavior, this study identify whether the basics of the theory such as attitudes, subjective norms and perceived behavorial controls could explain intention and compliance behavior in business zakat environment. The decomposition approach and higher-order conceptualization as well as moderation construct tests were employed in this study. These approaches were adapted to develop a compliance model that is parsimonious and to understand the intention and compliance behavior in clearer manner. In general, there were six objectives in this study. The first objective was to investigate the basics dimension in attitudes, subjective norms, and perceived behavorial controls constructs. The second objective was to develop the first order construct which was established in the first objective that achieved the reliability and validity degree to qualify it as a second order factor. Further, the third objective was to determine the influence of the second order factor of attitudes, subjective norms, and perceived behavorial controls on intention to comply. This was followed by the fourth objective which was to determine the influence of moderation construct of cash flow and religiosity on the relationship between attitudes, subjective norms, and perceived behavorial controls with the behavorial intention. The fifth objective was to investigate the relationship between intention and perceived behavorial controls on the compliance behavior, and ended with the last objective which was to determine the influence of moderation construct of the level of businessman's confidence towards zakat institution over the relationship between intention and behavior. The survey and questionnaire methods were used for collecting data. Exploratory factor analysis, confirmatory factor analysis, and structural equation modeling were applied on the data collected from 227 respondents, who were selected through simple random sampling. Exploratory factor analysis result showed that several dimensions emerged in the attitudes, subjective norms, and perceived behavorial controls. These basics dimensions were further tested in the confirmatory factor analysis for the purpose of establishing reliability, unidimensionality, and validity of the construct. Construct with problem were dropped from the further analysis. Result from the structural model showed that second order construct of perceived behavorial controls which represented by self-efficacy, tax rebate, zakat payment facility and businessmen perception towards amil zakat were found to have significant positive relationship with the intention to comply. Second order attitudes construct which consist of agreed and rejected dimensions were found to have a direct significant correlation towards compliance behavior. Meanwhile, moderation construct of cash flow was found to have significant influence on the relationship between attitude and subjective norm with intention, while optional religious worship significantly influence the relationship between subjective norm and intention. Further, intention and perceived behavorial control influence compliance behavior positively and significantly. The above findings have several implications towards theory, measurement and policy. In general, the finding of the study is consistent with the theory of planned behavior as well as prior researches either in zakat area or other fields. This finding strengthens the assumption that the theory of planned behavior is appropriate for the study in understanding the compliance behavior in zakat on business environment, which is considered unique because laws are exist, but its enforcement is not implemented seriuosly. Decomposition approach, typical conceptualization and the influence of moderation construct have made the model of zakat on business compliance behavior having better goodness-of-fit and more parsimonious. For the zakat authority, the findings of this study shall provide a good foundation to form new strategy and effort to attract more businessman to pay business zakat in the future

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