Sikap, Norma Subjektif dan Kawalan Gelagat Ditanggap Terhadap Niat Gelagat Kepatuhan Zakat Pendapatan Gaji

Authors

  • Zainol Bidin College of Business Universiti Utara Malaysia, Malaysia
  • Kamil Md. Idris College of Business Universiti Utara Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2009.16.1.2

Keywords:

Sikap, norma subjektif, kawalan gelagat ditanggap, niat, zakat

Abstract

Sorotan kajian berkaitan zakat menyentuh soal bagaimana pelbagai faktor mempengaruhi kepatuhan zakat ke atas pendapatan penggajian. Namun begitu, faktor niat tidak dibicarakan dalam model gelagat kepatuhan zakat gaji sebelum ini, sedangkan niat adalah elemen yang terdekat sekali dalam menentukan gelagat seseorang. Bagaimanapun, faktor niat tidak boleh berlaku secara tersendiri kerana ada beberapa faktor lain pula yang berkait rapat dengan ketentuan niat. Justeru, kajian ini dijalankan bagi mengenal pasti faktor penentu niat gelagat kepatuhan zakat gaji dalam kalangan anggota masyarakat Islam di negeri Kedah. Teori Gelagat Terancang (Theory of Planned Behavior) yang dibangunkan oleh Ajzen (1985) digunakan sebagai landasan kepada kajian ini. Meskipun demikian, kajian ini menggunakan pendekatan yang berbeza daripada kebiasaannya, iaitu menghuraikan faktor sikap dan faktor norma subjektif dalam teori berkenaan kepada dimensi yang lebih khusus bagi mendapat kefahaman yang lebih jelas dan komprehensif. Hasil kajian menunjukkan bahawa sikap dan norma subjektif masing-masing dapat dileraikan kepada enam dan tiga komponen. Kesemua komponen tersebut apabila diuji dalam model regresi berganda menghasilkan dapatan yang lebih jelas. Tiga komponen sikap, tiga komponen norma subjektif, dan kawalan gelagat ditanggap berhubungan secara positif dan signifikan ke atas niat gelagat kepatuhan. Justeru, kajian ini menyokong bahawa sikap dan norma subjektif terhadap niat gelagat kepatuhan zakat gaji adalah terdiri daripada pelbagai dimensi dan lebih jelas dikaji dengan menggunakan setiap dimensi tersebut sebagai angkubah berasingan. Justeru, pihak berkuasa zakat disarankan membuat dan melaksanakan suatu pelan tindakan yang memfokus kepada bentuk sikap, kumpulan rujukan serta faktor kawalan gelagat ditanggap.

 

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Published

30-06-2009

Issue

Vol. 16 No. 1 (2009): International Journal of Management Studies (IJMS) Vol. 16, No. 1 June 2009

Section

Articles

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Harvested 2026-09-07
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Identifiers DOI 10.32890/ijms2009.16.1.2

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