Faktor-faktor yang Mempengaruhi Gelagat Kepatuhan Zakat Perniagaan (Factors that Influenced the Business Zakah Compliance Behaviour)

Ram Al Jaffri Saad, Zainol Bidin, Kamil Md. Idris, Md Hairi Md Hussain

Abstract


ABSTRAK

Kajian ini cuba mencari penjelasan tentang punca gelagat kepatuhan zakat perniagaan yang didapati berada di paras yang amat rendah. Dengan menggunakan teori gelagat terancang, kajian ini cuba menyingkap sama ada asas teori ini seperti sikap, norma subjektif, dan kawalan gelagat ditanggap dapat menerangkan niat dan gelagat kepatuhan dalam persekitaran zakat perniagaan. Analisis regresi berbilang (multiple regression analysis) digunakan bagi menguji model niat dan gelagat kepatuhan zakat perniagaan. Keputusan kajian ke atas 108 peniaga sekitar negeri Perlis menunjukkan bahawa model kajian ini adalah selari dengan saranan teori gelagat terancang. Justeru, apa pun tindakan atau strategi yang bakal diambil perlu mengambil kira kefahaman tentang faktor-faktor asas dalam teori gelagat terancang.

ABSTRACT

This study attempts to gain explanation on the possible cause of low level of business zakah compliance behaviour. Using the theory of planned behaviour, this study attempts to reveal whether the basis of the theory such as attitude, subjective norm, and perceived behavioural control can explain the intention and compliance behaviour in the zakah environment. The results on 108 businessmen in Perlis shown that this research model is consistent with the theory of planned behavior. Thus, whatsoever actions or strategies that would be used shall consider the understanding of the underlying factors in the theory of planned behaviour.


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