Determinants of zakah (Islamic tax) compliance behavior

• Main Authors: Saad, Ram Al Jaffri, Haniffa, Roszaini
• 格式: Article
• 语言: English
• 出版: Emerald Group Publishing Limited 2014
• 主题: BP Islam. Bahaism. Theosophy, etc
• 在线阅读: http://repo.uum.edu.my/18181/1/JIABR%205%202%202012%20182-193.pdf; http://repo.uum.edu.my/18181/; http://doi.org/10.1108/JIABR-10-2012-0068

Abstract Purpose – The purpose of the paper was to examine factors influencing business zakah compliance behavior. Design/methodology/approach – The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants of zakah compliance be...