Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri 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 and business 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 fourth highest collection reported by Lembaga Zakat Selangor (LZS) after zakat on employment income, zakat on trade and zakat on property. Due to that, this study is driven to examine zakat compliance intention on saving among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) via using Theory of Planned Behavior (TPB). A total of 205 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. The results obtained shown that, attitude, subjective norm, knowledge and trust was found to significantly influence intention to comply with zakat on saving. Generally, TPB 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 comply with 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.