Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia

Abstract

Purpose – This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zak"at on employment income. Design/methodology/approach – This study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study. Findings – The study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zak"at on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zak"at on income. Research limitations/implications – The findings of this study can be useful for the policymakers and regulators to enhance peoples’ awareness to give zak"at to eradicate poverty and inequality in Muslim societies. zak"at is for the deprived people, so the consequences of this study might help to improve their liveability. Originality/value – This study is unique because it identified the behavioural factors that affect the peoples’ intention to give zak"at in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zak"at compliance behaviour in KSA.