This study is focused to examine the intention of zakat compliancebehavior in Malaysia by using the theory of planned behavior (TPB) model synthesized with the perspective of hadith or Prophet Muhammad tradition. The data analyzed in this study were 285 muzakki in 14 states in Malaysia. Analysis of research was using partial least squares structural equation modeling (PLS-SEM). The results of the study, which confirmed the TPB model in the hadith perspective, indicated that the intention of zakat compliance behavior was determined by the akhlaq of zakat behavior, subjective norms, and control of zakat behavior. The intention of zakat compliance behavior was motivated by Islamic values, the beliefs of parents and friends as well as the amil’savailability and accountability. Furthermore, the akhlaq of zakat behavior that was constructed from Islamic values did not moderate the relationship between the beliefs of parents and friends towards the intention of Muzakki compliance behavior in Malaysia. While the akhlaqof zakat behavior could act as a moderating variable of the relationship between the control of zakat behaviors and the intention of zakat compliance behavioras well as a predictor of the intention of zakat behavior. Islamic values positively contributed to strengthen the relationship between amil’savailability and amil’saccountability to the intention of muzakkicompliance behavior in Malaysia. The implications of this research in the futurewere to provide a foundation of research in the Islamic concept to lead to new theoretical models.
Volume 12 | Issue 6
Pages: 902-912
DOI: 10.5373/JARDCS/V12I6/S20201109