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Abstract
Purpose – This study aims to determine the effect of attitudes, subjective norms, institutional zakat systems, and government support in influencing the interest of entrepreneurs in paying zakat.
Methodology – There are 140 respondents in this research from 6 big cities in Java, such as Jakarta, Serang, Bandung, Semarang, Yogyakarta, and Surabaya. This research uses the Partial Least-Square-Structural Equation Modeling (PLS-SEM) analysis technique with the Theory of Reasoned Action (TRA) model.
Finding – The findings reveal that attitudes, subjective norms, and perceived zakat institutions affect entrepreneurs' interest in paying zakat. Meanwhile, perceived government support does not affect entrepreneurs to pay zakat.
Implications – Zakat institutions need to regularly involve Muslim entrepreneur organizations in zakat management programs so that perceptions about zakat institutions and the role of government in improving zakat management can increase the motivation of entrepreneurs to pay zakat.
Originality – There has been no previous research including perceived zakat institutions and perceived government support as variables influencing entrepreneurs' intention to pay zakat in Indonesia.
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Copyright (c) 2022 Heri Sudarsono, Indri Supriani, Andika Ridha Ayu Perdana
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References
- Ajzen, I. (2012). The theory of planned behavior, Handbook of Theories of Social Psychology, 438-459, https://doi.org/10.4135/9781446249215.
- Ajzen, I. (2015). The theory of planned behavior is alive and well, and not ready to retire: A commentary on sniehotta, presseau, and araújo-soares, Health Psychology Review, 9(2), 131-137. https://doi.org/10.1080/17437199.2014.883474.
- BAZNAS (2019). National zakat statistics. National Amil Zakat Agency. https://pid.baznas.go.id/wp-content/uploads/2020/09/STATISTIK-ZAKAT-NASIONAL-2019.pdf
- Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/JIABR-09-2020-0282
- Condrohadisumarto, WBM, Santoso, B., & Sumiati, SA (2019). Study of Indonesia community's behavior in paying zakat, Journal of Islamic Marketing, 11(4), 961-976. https://doi.org/10.1108/JIMA-10-2018-0208
- Farouk, AU, Md Idris, K., & Saad, RAJ (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017-0122
- Farouk, AU, Md Idris, K., & Saad, RAJ (2017a). The challenges of zakat management: A case of Kano state, Nigeria, Asian Journal of Multidisciplinary Studies, 5(7), 142-147. https://www.researchgate.net/publication/320867065_The_Challenges_of_Zakat_Management_A_Case_of_Kano_State_Nigeria
- Farouk, AU, Idris, K., & Saad, RAJ (2017b). Predicting the intention of civil servants to pay zakat, International Journal of Innovative Knowledge Concepts, 5(7), 21-29. https://www.researchgate.net/publication/320866973_Predicting_the_Intention_of_Civil_Servants_to_Pay_Zakat
- Hair, JF, Hult, GTM, Ringle, CM. & Sarstedt, M. (2014). Primer on partial least squares structural equation modeling (PLS-SEM), in Hutchinsm, A. and Knight, V. (Eds), 1st ed., SAGE Publications, Washington, DC.
- Heikal, M., Gaddafi, M., & Falahuddin, F. (2014). The intention to pay zakat commercial: an application of revised theory of planned behavior, Journal of Economics and Behavioral Studies, 6(9), 727-734, https://doi.org/10.1108/JAOC-07-2012-0059.
- Hennessy, M., Bleakley, A., & Fishbein, M. (2012). Measurement models for reasoned action theory, The Annals of the American Academy of Political and Social Science, 640(1), 42-57, https://doi.org/10.1177/0002716211424709.
- Henseler, J., Ringle, CM, & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1),115–135. https://doi.org/10.1007/s11747-014-0403-8
- Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012), The analysis of attitudes, subjective norms, and behavioral control on muzakki' s intention to pay zakah, International Journal of Business and Social Science, 3(22), 271-279. https://ijbssnet.com/journals/Vol_3_No_22_Special_Issue_November_2012/24.pdf
- Idris, KM, & Ayob, AM (2001). Attitude towards zakah on employment income: comparing outcomes between single score and multidimensional scores, Malaysian Management Journal, 5 (1 & 2), 47-63. https://core.ac.uk/download/pdf/12116337.pdf
- Maulida, S., Amruzi, FA, Hakim, BR, & Beik, IS (2022). Problems and solutions in zakat digitalization: Evidence from South Kalimantan, Indonesia. Jurnal Ekonomi & Keuangan Islam, 8(1), 94-109. https://doi.org/10.20885/JEKI.vol8.iss 1.art7
- Muhammad, I. (2016). Factors that influence business zakat compliance among small and medium entrepreneurs. Journal of Muamalat and Islamic Finance Research, 13(1), 97–110. https://jmifr.usim.edu.my/index.php/jmifr/article/view/50
- Muzaffar, N. (2015). Developing an extended model of theory of planned behavior to explore green purchase behavior of Pakistani consumers, American Journal of Business and Management, 4(2), 85-101. https://doi.org/10.11634/216796061504654.
- Rachman, A. (2022). Utilization of productive zakat funds in the ZMart Program to improve mustahik welfare towards muzakki at BAZNAS Tangerang City. Review of Islamic Social Finance and Entrepreneurship, 1(1), 74-83. https://doi.org/10.20885/RISFE.vol1.iss1.art6
- Razzack, MF, Santosa, PB, Ardani, MA, & Alfian, AM (2022). Analysis of the utilization of zakat, infaq, and alms during Covid-19 pandemic: CIBEST model approach. Review of Islamic Social Finance and Entrepreneurship, 1(1), 36-49. https://doi.org/10.20885/RISFE.vol1.iss1.art3.
- Rehman, AU, & Aslam, E. (2020). Factors influencing the intention to give zakat on employment income: evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies Emerald Publishing Limited, 29(1), 33–49. https://doi.org/10.1108/IES-05-2020-0017
- Saad, RAJ, Bidin, Z., Idris, KM, & Hussain, MHM (2010). Factors that influenced the business zakah compliance behaviour. Jurnal Pengurusan, 30, 49–61. https://doi.org/10.17576/pengurusan-2010-30-04
- Saad, RA & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior, Journal of Islamic Accounting and Business Research, 5(2), 182-193. https://doi.org/10.1108/JIABR-10-2012-0068
- Saeri, AK, Ogilvie, C., La Macchia, ST, Smith, JR, & Louis, WR (2014). Predicting facebook users' online privacy protection: Risk, trust, norm focus theory, and the theory of planned behavior, Journal of Social Psychology, 154(4), 352-369. https://doi.org/10.1080/00224545.2014.914881
- Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th Ed.). Wiley & Sons, West Sussex
- Sudarsono, H., Nugrohowati, RNI, & Tumewang, YK (2021). The effect of zakat Institution system and government support on intention tp pay zakat: Knowledge as a moderating variable. Equilibrium: Jurnal Ekonomi Syariah, 9(2), 253-274. http://dx.doi.org/10.21043/equilibrium.v9i2.11605
- Sareye, J. M., & Othman, Y. H. (2017). The influence of attitude , subjective norms , and service quality on intention to pay business zakat among single business owners at Kuala Ketil, Malaysia. International Journal of Novel Research in Humanity and Social Sciences, 4(1), 100–107. https://www.noveltyjournals.com/upload/paper/The%20Influence%20of%20Attitude-922.pdf
References
Ajzen, I. (2012). The theory of planned behavior, Handbook of Theories of Social Psychology, 438-459, https://doi.org/10.4135/9781446249215.
Ajzen, I. (2015). The theory of planned behavior is alive and well, and not ready to retire: A commentary on sniehotta, presseau, and araújo-soares, Health Psychology Review, 9(2), 131-137. https://doi.org/10.1080/17437199.2014.883474.
BAZNAS (2019). National zakat statistics. National Amil Zakat Agency. https://pid.baznas.go.id/wp-content/uploads/2020/09/STATISTIK-ZAKAT-NASIONAL-2019.pdf
Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/JIABR-09-2020-0282
Condrohadisumarto, WBM, Santoso, B., & Sumiati, SA (2019). Study of Indonesia community's behavior in paying zakat, Journal of Islamic Marketing, 11(4), 961-976. https://doi.org/10.1108/JIMA-10-2018-0208
Farouk, AU, Md Idris, K., & Saad, RAJ (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017-0122
Farouk, AU, Md Idris, K., & Saad, RAJ (2017a). The challenges of zakat management: A case of Kano state, Nigeria, Asian Journal of Multidisciplinary Studies, 5(7), 142-147. https://www.researchgate.net/publication/320867065_The_Challenges_of_Zakat_Management_A_Case_of_Kano_State_Nigeria
Farouk, AU, Idris, K., & Saad, RAJ (2017b). Predicting the intention of civil servants to pay zakat, International Journal of Innovative Knowledge Concepts, 5(7), 21-29. https://www.researchgate.net/publication/320866973_Predicting_the_Intention_of_Civil_Servants_to_Pay_Zakat
Hair, JF, Hult, GTM, Ringle, CM. & Sarstedt, M. (2014). Primer on partial least squares structural equation modeling (PLS-SEM), in Hutchinsm, A. and Knight, V. (Eds), 1st ed., SAGE Publications, Washington, DC.
Heikal, M., Gaddafi, M., & Falahuddin, F. (2014). The intention to pay zakat commercial: an application of revised theory of planned behavior, Journal of Economics and Behavioral Studies, 6(9), 727-734, https://doi.org/10.1108/JAOC-07-2012-0059.
Hennessy, M., Bleakley, A., & Fishbein, M. (2012). Measurement models for reasoned action theory, The Annals of the American Academy of Political and Social Science, 640(1), 42-57, https://doi.org/10.1177/0002716211424709.
Henseler, J., Ringle, CM, & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1),115–135. https://doi.org/10.1007/s11747-014-0403-8
Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012), The analysis of attitudes, subjective norms, and behavioral control on muzakki' s intention to pay zakah, International Journal of Business and Social Science, 3(22), 271-279. https://ijbssnet.com/journals/Vol_3_No_22_Special_Issue_November_2012/24.pdf
Idris, KM, & Ayob, AM (2001). Attitude towards zakah on employment income: comparing outcomes between single score and multidimensional scores, Malaysian Management Journal, 5 (1 & 2), 47-63. https://core.ac.uk/download/pdf/12116337.pdf
Maulida, S., Amruzi, FA, Hakim, BR, & Beik, IS (2022). Problems and solutions in zakat digitalization: Evidence from South Kalimantan, Indonesia. Jurnal Ekonomi & Keuangan Islam, 8(1), 94-109. https://doi.org/10.20885/JEKI.vol8.iss 1.art7
Muhammad, I. (2016). Factors that influence business zakat compliance among small and medium entrepreneurs. Journal of Muamalat and Islamic Finance Research, 13(1), 97–110. https://jmifr.usim.edu.my/index.php/jmifr/article/view/50
Muzaffar, N. (2015). Developing an extended model of theory of planned behavior to explore green purchase behavior of Pakistani consumers, American Journal of Business and Management, 4(2), 85-101. https://doi.org/10.11634/216796061504654.
Rachman, A. (2022). Utilization of productive zakat funds in the ZMart Program to improve mustahik welfare towards muzakki at BAZNAS Tangerang City. Review of Islamic Social Finance and Entrepreneurship, 1(1), 74-83. https://doi.org/10.20885/RISFE.vol1.iss1.art6
Razzack, MF, Santosa, PB, Ardani, MA, & Alfian, AM (2022). Analysis of the utilization of zakat, infaq, and alms during Covid-19 pandemic: CIBEST model approach. Review of Islamic Social Finance and Entrepreneurship, 1(1), 36-49. https://doi.org/10.20885/RISFE.vol1.iss1.art3.
Rehman, AU, & Aslam, E. (2020). Factors influencing the intention to give zakat on employment income: evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies Emerald Publishing Limited, 29(1), 33–49. https://doi.org/10.1108/IES-05-2020-0017
Saad, RAJ, Bidin, Z., Idris, KM, & Hussain, MHM (2010). Factors that influenced the business zakah compliance behaviour. Jurnal Pengurusan, 30, 49–61. https://doi.org/10.17576/pengurusan-2010-30-04
Saad, RA & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior, Journal of Islamic Accounting and Business Research, 5(2), 182-193. https://doi.org/10.1108/JIABR-10-2012-0068
Saeri, AK, Ogilvie, C., La Macchia, ST, Smith, JR, & Louis, WR (2014). Predicting facebook users' online privacy protection: Risk, trust, norm focus theory, and the theory of planned behavior, Journal of Social Psychology, 154(4), 352-369. https://doi.org/10.1080/00224545.2014.914881
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th Ed.). Wiley & Sons, West Sussex
Sudarsono, H., Nugrohowati, RNI, & Tumewang, YK (2021). The effect of zakat Institution system and government support on intention tp pay zakat: Knowledge as a moderating variable. Equilibrium: Jurnal Ekonomi Syariah, 9(2), 253-274. http://dx.doi.org/10.21043/equilibrium.v9i2.11605
Sareye, J. M., & Othman, Y. H. (2017). The influence of attitude , subjective norms , and service quality on intention to pay business zakat among single business owners at Kuala Ketil, Malaysia. International Journal of Novel Research in Humanity and Social Sciences, 4(1), 100–107. https://www.noveltyjournals.com/upload/paper/The%20Influence%20of%20Attitude-922.pdf