Zakat compliance intention on employment income among lhdnm staff in Selangor

Prior study has demonstrated that compliance with the payment of zakat remains poor. In addition, most academics concentrated on the payment of zakat on income from a job and from businesses, yet compliance rates remain low. Lembaga Zakat Selangor (LZS) reports that the collection of zakat on employment income is the largest, followed by zakat on trade, zakat on a property, and zakat on savings. Consequently, the objective of this research is to analyse the effect of zakat compliance intention on employment income among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) by employing the Theory of Planned Behavior (TPB). Regarding the intention to comply with zakat on employment income, three independent variables i.e., attitude, subjective norms, and perceived behavioural control, were measured using 132 returned questionnaires. The results shows that attitude, subjective norm, and trust were found to strongly influence the intention to comply with zakat on employment income. Meanwhile, knowledge toward zakat compliance intention on employment income was not significant. In general, TPB can be used to express the intention to pay zakat on employment income. It is believed that the findings of this study would raise the knowledge of eligible Muslims to comply with zakat on employment income and assist policymakers in the future in becoming more efficient and effective.