Zakah Compliance Among Owners' Mutual Funds in Saudi Arabia

This study has been done to examine the relationship between attitude and subjective norms and zakah compliance intention among owners’ of mutual funds in Saudi Arabia by using the Theory of Reasoned Action (TRA). One hundred and seventy three (173) completed questionnaires were returned that measured respondents' attitude (ATT) towards zakah on mutual funds, subjective norm (SN) about zakah on mutual funds, and intention (ITT) to pay zakah on mutual funds. The findings of the study show that attitude (ATT) and subjective norm (SN) significantly influence zakah compliance among owners’ of mutual funds. In general, the study proved that the theory of reasoned action is applicable in zakah area