: Zakah is a yearly religious obligation of individual Muslims to distribute among the rightful beneficiaries, either directly or indirectly via zakah collection authority. Besides tax, being a legal obligation, Muslim majority countries also administer zakah that collected from its Muslim citizen. Similar to tax, understanding compliance intention of zakah payer is important in addressing the issue of non-compliance as to maximize zakah collection. The limited studies on zakah compliance seems concentrated on employment income and saving, with almost no attention is given to other types of zakah, including the business zakah. By employing the Theory of Planned Behavior, this paper examine the relationship between attitude, subjective norm, perceived behavioral control and zakah compliance intention on business. Analysis is carried out on two hundred and two completed questionnaires obtained from individual business owners in Yemen. The findings show that all the three factors, namely, attitude, subjective norm and perceived behavioral control were found positively significant to intention to comply zakah on business. Attitude was found to be the most important factor influences intention to pay zakah on business among. The findings of this study can be of useful input to zakah authority and policy makers in promoting higher business zakah compliance.
Source: World Journal of Islamic History and Civilization
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