Determinants of Attitude Towards Zakat on Employment Income in Nigeria

Authors

  • Abubakar U. Farouk Kano State Polytechnic, Kano, Nigeria
  • Kamil Md Idris (TISSA), Universiti Utara Malaysia, Malaysia
  • Ram Al Jaffri Saad (TISSA), Universiti Utara Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijbf2017.13.1.2

Keywords:

Attitude, Capability, Government support, Religiosity, Zakat

Abstract

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.

 

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Published

15-03-2018

Issue

Vol. 13 No. 1 (2017): International Journal of Banking and Finance (IJBF) Vol. 13, No.1, 2017

Section

Articles

How to Cite

Farouk, A. U., Md Idris, K., & Saad, R. A. J. (2018). Determinants of Attitude Towards Zakat on Employment Income in Nigeria. International Journal of Banking and Finance, 13(1), 29-48. https://doi.org/10.32890/ijbf2017.13.1.2

Research impact

Harvested 2026-09-07
14 citations, from OpenAlex — the highest of the sources checked

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Identifiers DOI 10.32890/ijbf2017.13.1.2 OpenAlex W2912409427