Predicting Zakah Compliance Intention Towards Zakah on Land Intended for Sale in Makkah

This study has been done to examine the relationship between attitude, subjective norm, perceived behavioral control and zakah compliance intention on land intended
for sale in Makkah by using the Theory of Planned Behavior (TPB). Seventy seven completed questionnaires were returned that measured respondents' attitude (ATT) toward zakah on land intended for sale, subjective norm (SN) about zakah on land intended for sale, perceived behavior control (PBC), and intention (ITT) to pay zakah on land intended for sale. The findings of the study show that attitude (ATT) and perceived behavior control (PBC) are not significantly influence intention to comply with zakah on land intended for sale. Only subjective norms (SN) significantly influence zakah compliance intention toward zakah on land intended for sale. In general, the study proved that the theory of planned behavior is applicable in zakah area. The findings of the present study are important to Department of Zakat and Income Tax (DZIT) and policy makers such as Majlis Ash-Shura to enhance the compliance of zakah payers toward zakah on landed intended for sale.