Compliance behaviour on Zakat donation: A qualitative approach

Abstract

Zakat is a mandatory charity that is paid by every Muslim as part of their duty to the creator. This study examines the compliance behaviour on zakat donation. The study further defined compliance in term of religious obligation among the Fakulti Ekonomi dan Pengurusan academicians at Universiti Kebangsaan Malaysia (UKM) using a qualitative approach. This Study used interview methods with saturated sample size. The findings of this research revealed there is a diversity of commitments and obligations for compliance behaviour on zakat donation. Amongst the universal themes of zakat paying motivations namely; religious duties, knowledge about the zakat donation into the poor, confidence in the fair disbursement of zakat collection to Asnaf, a blessings from Allah, assisting Muslim society, the inspire of zakat administrators, tax repayment incentive, cleanse one's revenue and wealth, and control of spiritual teachers. The research suggested that more empirical studies should be done within the area of compliance on zakat donation using a qualitative method since the majority of the prior studies on zakat compliance only focused quantitative method. This study also recommends the future studies might concentrate on internal or psychological obligation and donation on zakat.