GELAGAT KEPATUHAN ZAKAT PERNIAGAAN DALAM KALANGAN PERUSAHAAN KECIL DAN SEDERHANA DI WILAYAH PERSEKUTUAN

Abstract

Business-type Zakat is the second highest contributor in the Federal Territory, Kuala Lumpur. However, business zakat collection results are still satisfactory compared to the number of small and medium enterprises (SMEs) in the Federal Territory of Kuala Lumpur. Thus, the objective of this study is to investigate the factors that influence business zakat compliance behavior by SME entrepreneurs. The Theory of Planned Behavior (TPB) was used in the formation of the research framework. 401 questionnaires were analyzed using multiple regression. Five independent variables influence the behavioral intention of business zakat payers: attitude, subjective norm, perception of zakat distribution, the credibility of zakat center, and the role of amil zakat (R2 = 0.494). Of the three additional variables to TPB, only two showed a significant regression relationship value named as the credibility of the zakat center and the role of amil zakat. Meanwhile, the customer satisfaction variable shows a non-significant regression in the intention of the zakat payer's compliance behavior. Zakat compliance behavior is also influenced by the zakat payer's compliance behavior intention (R2 = 0.299). In total, six variables play an important role in aspects of business zakat compliance behavior and there are three additional variables that need to be paid attention to in future studies. The zakat authorities should pay special attention to each study result to find a solution to the zakat compliance issue of SMEs (Micro) in the Federal Territory of Kuala Lumpur.