The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators

The obligation to pay zakat is one of the five pillars of Islam. However, the zakat collection including zakat on income is still found to be unsatisfactory due to a low level of zakat compliance. While voluminous studies have been undertaken in the area of tax compliance, few studies have been done on zakat compliance behavior and its determinants. This study examines the influence of attitude, subjective norm, and Islamic religiosity on compliance behavior of income zakat. A theoretical framework is developed based on the theory of Planned Behavior (TPB). The data was collected from 402 educators in the District of Kuala Muda Yan, Kedah. Data was analyzed using the multiple regression analysis. The results of the study indicates that all the variables significantly influence the compliance behavior of income zakat. Based on the results, it can be concluded that compliance behavior on income zakat could be predicted by attitude, subjective norms, and Islamic religiosity. Also, this study discusses the theoretical and practical implications as well as recommendations for future studies.