Perspective Of Covid-19: The Determinants Of Zakat Compliance Behaviour

Farah Mastura  Noor Azman; Rabiatul Adawiyah  Safiee; Razinda Tasnim  Abdul Rahim

Authors

Farah Mastura Noor Azman Senior Lecturer
Rabiatul Adawiyah Safiee Lecturer
Razinda Tasnim Abdul Rahim Lecturer

Keywords:

Zakat, Compliance, Behaviour, Covid-19, Technology

Abstract

Malaysia has becoming one of the best top five countries dealing with Covid 19. Malaysia’s government always takes part in updating the daily cases. Thus, with the updated news, public was aware on the virus and was reminded to take some precautions. On the other hand, zakat organizations in Malaysia have assisted the government to cope with Covid-19 economic issue by giving cash and foods, hospital equipment and providing homeless centre to those needed and affected by Covid 19. Zakat functions as reducing the gap between rich and poor, alleviate poverty, and contribute to the national economy. Furthermore, the technology application during Covid-19 has assisted society in paying zakat through online platform. This affects the attitude of zakat payers and influences their family and friends to use the easy way to pay zakat. Hence, this study is to investigate attitude, reference group and technology on zakat compliance behaviour on employment income. The data collection involved 307 respondents from northern Malaysia. Quantitative method was employed in this study. The findings of this study showed the significant relationship between those independent variables with zakat compliance behaviour on employment income. Limitation and future study recommendation were discussed at the end of this research.

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Author Biographies

Farah Mastura Noor Azman, Senior Lecturer

Faculty of Business and Management Sciences, Kolej Universiti Islam Perlis (KUIPs), 02000 Kuala Perlis, Perlis, Malaysia.

Rabiatul Adawiyah Safiee, Lecturer

Faculty of Business and Management Sciences, Kolej Universiti Islam Perlis (KUIPs).

Razinda Tasnim Abdul Rahim, Lecturer

Faculty of Business and Management Sciences, Kolej Universiti Islam Perlis (KUIPs).

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