Determinants of Attitude Towards Zakat on Employment Income in Nigeria

• Main Authors: Farouk, Abubakar U., Md. Idris, Kamil, Saad, Ram Al Jaffri
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/24956/1/IJBS%20%2013%201%20%202017%20%2029%2048.pdf; http://repo.uum.edu.my/24956/; http://ijbf.uum.edu.my/index.php/latest-ijbf-issue
• Institution: Universiti Utara Malaysia

The objective of this paper was to empirically examine the influence of perceived capability, perceived government support and religiosity as determinants of attitude towards Zakat in Nigeria. A survey questionnaire was administered on government employees and 343 valid observations were retrieved and analyzed from the survey. The PLS analysis technique was used to assess the measurement model, the structural model as well as the predictive relevance of the model of the study. The outcome of the examination disclosed the appropriateness of the model of the study as well as the analytical tool utilized. The postulated relationships were all supported. Thus, the findings, if utilized in developing policies for strengthening the attitude of employees towards Zakat, will boost Zakat collections, since a positive attitude leads to improved collections. The study establishes the efficacy and the suitability of its model on factors influencing the attitude of employees towards Zakat in Nigeria.