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Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria

Farouk, Abubakar Umar (2018) Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria. PhD. thesis, Universiti Utara Malaysia.

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Abstract

Since the enactment of the Zakat law in Kano Nigeria in 2003, Zakat collection has remained low and is consistently shrinking year to year. The decline is more pronounced on Zakat on Employment Income from among all other forms of Zakat. Although this phenomenon has been examined in the past, the explanation has not been comprehensive as some vital variables particularly those suitable for the uniqueness of the African setting more especially the Nigerian environment were not studied before by any party. Therefore, this study take an initiative to expands the Theory of Planned Behavior by decomposing Attitude, Subjective Norms and Perceived Behavioral Control and as well incorporates Religiosity as a moderator to provide in-depth explanation on the underlying factors influencing the behavioral intention of civil servants in the state of Kano to pay Zakat. Primary data was collected from the 700 sampled respondents using self-administered questionnaire. The Partial Least Square (PLS) algorithm and bootstrapping methods were employed an analyzed for statistically testing the hypotheses of the study. The results established the relevance of Attitude, Capability, Employer Referents and Government Support as key determinants of Zakat compliance intention. It also confirmed the postulation that Attitude towards a behavioral object is uni-dimensional. Moreover, the moderating impact of Religiosity in the TPB model has been evidently supported. By implication, the findings of this study challenged the policy makers of the state of Kano to direct efforts towards improving these determinants for stronger intention to comply and as well dared scholars of Kano state religious department lo conduct further confirmatory empirical research in the area of study. Furthermore, it highlighted the importance of Zakat as a tool for fighting poverty equitable wealth redistribution and achieving economic prosperity in Muslim Majority Societies.

Item Type: Thesis (PhD.)
Supervisor : Md Idris, Kamil and Saad, Ram Al Jaffri
Item ID: 7981
Uncontrolled Keywords: behavioral intention, Zakat on employment income, civil servants, religiosity
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Date Deposited: 30 Dec 2020 00:46
Last Modified: 30 Dec 2020 00:46
Department: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Name: Md Idris, Kamil and Saad, Ram Al Jaffri
URI: https://etd.uum.edu.my/id/eprint/7981

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