Zakah Compliance Intention Behavior on Employment Income Among State Government Servants in Kelantan

Zakah on employment income is one of the issues examined by Syariah scholars. Previous studies on zakah on employment income have been carried out amongst public sector specifically on federal government servants. Thus, the main objective of this study is to identify factors that influence zakah compliance intention behavior among state government servants in Kelantan, using theory of planned behavior(TPB). One hundred and thirty-two state government servants in Kelantan completed and returned questionnaires that consisted of 19 items measuring attitudes toward zakah on employment income, subjective norm, perceived behavioral control, and intention to pay zakah on employment income. The finding of the study revealed that all three factors significantly influence intention to comply with zakah on employment income. This shows that TPB model is applicable in predicting zakah compliance intention behavior. Subjective norm was found to be the strongest factor that influences intention. The findings have implications to policy makers and future research to improve the performance of zakah collection in Malaysia.