Zakat Compliance Intention Behavior on Saving Among Universiti Utara Malaysia's Staff

Previous research has shown that there is still low compliance reported in the payment of zakat. However, most of the researchers only focused on the payment of zakat on employment income. An increasing number of people are reported to save their money in saving, fixed deposit and current saving accounts. The collection of zakat on saving is the third highest collection reported by Jabatan Zakat Negeri Kedah after zakat on employment income and zakat on trade. Because of this, this study is motivated to investigate zakat compliance intention on saving among employees of Universiti Utara Malaysia by using theory of planned behavior. A total of 86 questionnaires were returned and used to measure the three independent variables which are attitude, subjective norms, and perceived behavioral control towards the intention to comply with zakat on saving. Based on the results obtained, perceived behavioral control was found to significantly influence intention to comply with zakat on saving, but attitude and subjective norms have no significant influence at all. Generally, theory of planned behavior can be used to explain zakat compliance intention behavior on saving. It is hoped that the finding of the present study will increase the eligible Muslims awareness to pay zakat on saving and help policy makers to be more efficient and effective in the future. The limitations of the study are also presented in this paper.