Author, Subjects, Keywords

Cited Author

 
 
   » By Author or Editor
 » Browse Author by Alphabet
 » By Journal
 » By Subjects
 » Malaysian Journals
 » By Type
 » By Year
 » By Latest Additions
 
 
   » By Author
 » Top 20 Authors
 » Top 20 Article
 » Top Journal Cited
 » Top Article Cited
 » Journal Citation Statistics
 » Usage Since Sept 2007


 
 
 

Login | Create Account

Peraturan penbayaran zakat kepada kepada institusi zakat: sikap peniaga dan kesannya terhadap gelagat pembayaran zakat perniagaan.

Ram Al Jaffri Saad, and Kamil Md. Idris, and Zainol Bidin, (2009) Peraturan penbayaran zakat kepada kepada institusi zakat: sikap peniaga dan kesannya terhadap gelagat pembayaran zakat perniagaan. Jurnal Syariah, 17 (3). pp. 607-630. ISSN 0128 - 6730

This is the latest version of this item.

[img]
Preview
PDF - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
313Kb

Affiliations

Universiti Utara Malaysia. College of Business, Accounting Building
Universiti Utara Malaysia. College of Business, Accounting Building
Universiti Utara Malaysia. College of Business, Accounting Building

Abstract

This study is intended to explore and examine the businessmen’s attitude towards zakat regulation of the state of Kedah. In the first phase of the study, a small diverse group of businessmen gave us their view on this regulation using Likert procedures. After a thorough examination of the responses 24 items were included in the questionnaire for the second phase of the study. In the second phase, questionnaires were distributed to 700 businessmen. Analysis of the responses showed that businessmen’s attitude towards zakat regulation of the state of Kedah is complex and can be divided into five (5) components. Each component was named and treated as an individual variable in multiple regression analysis. Two components were found to have significant correlation to zakat compliance behaviour. This indicates that view on zakat is a complex latent variable, and it is proposed that for a study to gain informative understanding on zakat attitude, it should first decompose this variable.

Item Type:Journal
Keywords:Attitude, compliance behavior, zakat on business wealth
Subjects:H Social Sciences, Economics, Sociology
B Philosophy. Psychology. Religion, Islam
ID Code:11232

Abdul Rahim Abdul Rahman (2005), Menangani Cabaran Semasa Institusi Zakat, dalam Abd Halim Mohd Nor (ed.), Isu-Isu Kontemporari Zakat Di Malaysia (Vol. 1). Alor Gajah Melaka: Institut Kajian Zakat Malaysia (IkaZ).

Aidit Ghazali (1989), Fenomena Pembayaran Zakat Melalui Saluran Tidak Rasmi - Satu Analisis Empirik, dalam Mohd Ali Baharom (ed.), Zakat Ditinjau Dari Perspektif Sosial, Undang-Undang Dan Taksiran, Kuala Lumpur: Dewan Pustaka Islam, 1-27.

Ajzen, Icek. (2005). Attitudes, Personality and Behavior, second edition. New York, USA: Open University Press.

Ajzen, Icek & Fishbein, Martin (1980), Understanding Attitudes and Predicting Social Behavior. Englewood-Cliffs, NJ: Prentice-Hall.

Bobek, Donna D. & Hatfield, Richard. C. (2003), An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance, Behavorial Research in Accounting, 15, 13-38.

Conner, Mark & McMillan, B. (1999), Interaction Effects in the Theory of Planned Behavior: Studying Cannabis Use, British Journal of Social Psychology, 38, 195-222.

Data Kutipan Zakat Perniagaan (2007), Pejabat Zakat Negeri Perlis, Kangar, Perlis.

Foad, Mohamad Helmi (2002), Hampir 80% Syarikat Islam Tidak Bayar Zakat, Utusan Malaysia, 4 Mei 2002.

Giles, M. & Cairns, E. (1995), Blood Donation and Ajzen’s Theory of Planned Behavior: An Examination of Preceived Behavorial Control, British Journal of Social Psychology, 34, 173-188.

Hagger, Martin S. & Chatzisarantis, Nikos. L. D. (2005), First- and Higher-order Models of Attitudes, Normative Influence, and Perceived Behavioural Control in the Theory of Planned Behaviour, British Journal of Social Psychology, 44(4), 513-535.

Hair, Joseph F., Black, William C., Babin, Barry J., Anderson, Rolph E. & Tatham, Ronald L. (2006), Multivariate Data Analysis, Sixth Edition, New Jersey: Pearson International Edition.

Hanno, Dennis M. & Violette, George R. (1996), An Analysis of Moral and Social Influences on Taxpayer Behavior, Behavioral Research in Accounting, 8, 57-75.

“Institusi Zakat Dipertikai”, Utusan Malaysia, 3 Disember 2001.

JAKIM (2007), Hukum Mengagihkan Zakat Secara Persendirian dan Qada Zakat, 17 Januari 2007.

Kamil, Md. Idris (2002), Gelagat Kepatuhan Zakat Gaji Di Kalangan Kakitangan Awam Persekutuan Negeri Kedah, (Tesis PhD, Universiti Utara Malaysia, Sintok).

Kamil, Md. Idris & Ahmad Mahdzan, Ayob (2002), Peranan Sikap Dalam Gelagat Kepatuhan Zakat Pendapatan Gaji, Analisis, 9(1 & 2), 171-191.

Kamil, Md. Idris, Ayoib, Che Ahmad, Zainol, Bidin, Nor Shaipah, Abdul Wahab, Nor Afza, Amran & Haslinda, Hassan (2006), Gelagat Kepatuhan Zakat Pendapatan Penggajian Di Malaysia, (Manuskrip Projek IRPA, tidak diterbitkan, Universiti Utara Malaysia, Sintok).

Mohammad Azam Hussain & Zuryati Mohamed Yusoff (2005), Undang-undang Zakat Di Negeri Kedah: Satu Tinjauan, Ulum Islamiyyah – The Malaysian Journal of Islamic Sciences, 4 (1), 63-86.

Mohd Ali, Baharom (1989), Bidang Kuasa Pungutan Zakat: Kajian kepada Enakmen Negeri-negeri di Malaysia, dalam Mohd Ali Baharom (ed.), Zakat Ditinjau Dari Perspektif Sosial, Undang-Undang Dan Taksiran, Kuala Lumpur: Dewan Pustaka Islam, 1-27.

Mohd Daud, Bakar (1998), The Malaysian Zakat System: Law and Policy Reform, (Kertas kerja dibentangkan di Seminar Zakat dan Percukaian, Universiti Islam Antarabangsa Malaysia, Kuala Lumpur).

Mohd Safri, Mahat (2006), Zakat Perniagaan: Cabaran Pelaksanaan di Malaysia, dalam Abdul Ghafar Ismail dan Hailani Muji Tahir (eds.), Zakat: Pensyariatan, Perekonomian dan Perundangan, Bangi, Selangor: Universiti Kebangsaan Malaysia, 174-197.

Mohd Sani, Harun (2007), Data Pecahan Kutipan Zakat Perniagaan 2006, Jabatan Zakat Negeri Kedah, Alor Star.

Mueller, D. J. (1986). Measuring Social Attitudes. New York: Teachers College.

Muhammad Syukri, Salleh (2006), “Lokalisasi Zakat: Satu Cadangan Teoritis”, dalam Abdul Ghafar Ismail dan Hailani Muji Tahir (eds.), Zakat: Pensyariatan, Perekonomian dan Perundangan, Bangi, Selangor: Universiti Kebangsaan Malaysia, 213-227.

Rah, Jee Hyun, Hasler, Clare M., Painter, James. E. & Chapman-Novakofski, Karen. M. (2004), “Applying the Theory of Planned Behavior to Women’s Behavioral Attitudes on Consumption of Soy Products”, Journal of Nutrition Education Behavior, 36, 238-244.

Rhodes, Ryan E. & Courneya, Kerry S. (2003), “Investigating Multiple Components of Attitude, Subjective Norm and Perceived Control: An Examination of the Theory of Planned Behaviour in the Exercise Domain”, British Journal of Social Psychology, 42, 129-146.

Sherif, M. & Hovland, C. I. (1961), Social Judgement: Assimilation and Contrast Effects in Communication and Attitude Change. New Haven: CT: Yale University Press.

Siti Mashitoh, Mahmood (2007), “Sistem Perundangan Zakat di Malaysia: Antara Realiti dan Harapan”, (Kertas kerja dibentangkan di Persidangan Zakat dan Cukai Peringkat Kebangsaan, PWTC Kuala Lumpur).

Taylor, Shirley & Todd, Peter (1995), “Decomposition and Crossover Effects in the Theory of Planned Behavior: A Study of Consumer Adoption Intentions”, International Journal of Research in Marketing, 12, 137-155.

Yusuf Qardawi (1988), Hukum Zakat, Salman Harun, Didin Hafidhuddin dan Hassanuddin (terj.), Singapura, Pustaka Nasional.

Zainol, Bidin & Kamil, Md. Idris (2008), “The Role of Attitude and Subjective Norm on Intention to Comply Zakat on Employment Income”, IKaZ International Journal of Zakat, 1(1), 113-134.

Available Versions of this Item

  • Peraturan penbayaran zakat kepada kepada institusi zakat: sikap peniaga dan kesannya terhadap gelagat pembayaran zakat perniagaan. (deposited 15 Dec 2010 07:31) [Currently Displayed]

Repository Staff Only: item control page
 
 
 
 
 
 
© Copyright 2007 MyAIS Faculty of Computer Science and Information Technology, University of Malaya – All Rights Reserved. Malaysian Abstracting and Indexing System is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.