Ramalan Niat Gelagat Kepatuhan Zakat Pendapatan Gaji: Perbandingan Teori Tindakan Beralasan dan Teori Gelagat Terancang

Authors

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

DOI:

https://doi.org/10.32890/ijms2009.16.2.1

Keywords:

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

Abstract

Kepatuhan zakat merupakan suatu perkara yang penting dalam meningkatkan kutipan zakat. Faktor niat dianggap sebagai prasyarat terdekat dalam menentukan gelagat kepatuhan seseorang. Bagaimanapun, faktor niat tidak tercetus secara tersendiri kerana ada beberapa faktor lain pula yang berkait rapat dengan ketentuan niat. Justeru, kajian ini membandingkan dua model dalam meramal niat individu: teori tindakan beralasan (TTB) dan teori gelagat terancang (TGT). Sebanyak 250 responden dari organisasi awam dan swasta dianalisis dengan menggunakan pendekatan pemodelan persamaan berstruktur. Keputusan menunjukkan bahawa sikap, norma subjektif, dan kawalan gelagat ditanggap memainkan peranan penting dalam mempengaruhi niat gelagat kepatuhan zakat gaji. Kedua-dua TTB dan TGT meramalkan niat gelagat kepatuhan zakat gaji dengan baik, namun TGT mempunyai kelebihan berbanding TTB apabila kebagusuaian padanan model TGT menunjukkan padanan yang lebih baik berbanding TGT. Di samping itu, keupayaan model TGT dalam meramal niat gelagat menunjukkan peningkatan dalam varian diterang, iaitu 48%. Implikasi terhadap pembuat dasar dan kajian lanjutan turut dibincangkan.

 

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Published

28-12-2009

Issue

Vol. 16 No. 2 (2009): International Journal of Management Studies (IJMS) Vol. 16, No. 2 December 2009

Section

Articles

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Harvested 2026-09-08
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Identifiers DOI 10.32890/ijms2009.16.2.1

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