Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang

Previous research on zakah on employment income amongst public and private sector employees has been done before but not amongst manufacturing employees. In Penang,
manufacturing employee can potentially be significant contributors to zakah on employment income.Basically this study examines the relationship between attitude,subjective norm and perceived behavior control on zakah compliance intention on manufacturing employees in the Free Industrial Trade Zone Bayan Lepas Penang, using theory of planned behavior. One hundred and seventy three complete questionnaires that measured attitude (ATT), subjective norm (SN), perceived behavior control (PBC) and intention
(ITT) to pay zakah on employment income were returned. The findings of the study show that attitude (ATT) and perceived behavior control (PBC) significantly influence
intention to comply with zakah on income. Subjective norm (SN), however, did not show any significant influence on zakah compliance. In general, the study reveals that theory of planned behavior is capable in predicting zakah compliance intention and hence zakah compliance behavior. The findings of the present study can be used for the institution of zakah and policy makers to promote and educate the general public as to the importance
of zakah on employment income. The implication of the findings to future research and the limitations of the present study are also highlighted.