Zakat Compliance Intention among Self-Employed People: Evidence from Punjab, Pakistan

Authors

  • Saira Ghulam Hassan School of Economics Finance and Baking, University Utara Malaysia Author
  • Waseem Ul Hameed Islamia University of Bahawalpur, Pakistan Author
  • Muhammad Farhan Basheer School of Economics Finance and Baking, University Utara Malaysia Author
  • Jawad Ali School of Business Management University Utara Malaysia Author

Keywords:

Zakat compliance, subjective norms, PBC, attitude, trust, intention to pay Zakat

Abstract

Objective of this study is to explore the determinants of Zakat compliance intention among selfemployed people in Punjab, Pakistan. To achieve this objective, the current study carried out a survey 
in Punjab, Pakistan. A questionnaire was used to collect the data from self-employed people. By using 
the area cluster sampling, 384 questionnaires were distributed. Data were analysed by using Partial 
Least Square (PLS)-Structural Equation Modelling (SEM). PLS-SEM outcomes revealed that 
subjective norms, perceived behavioural control (PBC), attitude and trust are the major determinants 
of zakat payment intention among self-employed people. It is found that subjective norms and PBC
has significant positive effect on Zakat payment intention and attitude of individual Zakat payers. 
Attitude of individuals has significant role in Zakat payment. Additionally, it is found that trust 
strengthen the positive relationship between attitude and Zakat payment intention. The findings of this 
study will help the government especially the zakat collectors on how to encourage zakat compliance 
amongself-employed and to collect zakat from this group of people

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Published

2019-06-30

Issue

Vol. 34 No. 51 (2019): AL-Az̤vā

Section

Articles