<p>This study investigates the determinants influencing the intention to pay zakat on employment income in Bangladesh, focusing on improving compliance and the effectiveness of zakat distribution systems. Drawing on the Extended Theory of Planned Behavior (ETPB), this study examines how attitudes, perceived behavioral control, social norms, and moral obligations affect Zakat payment intentions. Data were collected from employed individuals in Bangladesh using a structured survey. This study employed structural equation modeling (SEM) to analyze the relationships between the proposed factors and zakat payment intention. The results indicate that moral, injunctive, and descriptive norms, as well as perceived behavioral control, significantly enhance the intention to pay zakat on employment income. Notably, positive attitudes towards zakat negatively impacted compliance among individuals experiencing socioeconomic challenges. Perceived behavioral control emerged as a key driver of empowerment, positively affecting zakat compliance. A major innovation of this study is the application of the ETPB framework to the context of zakat compliance in Bangladesh, offering actionable insights for policymakers and zakat institutions. The findings suggest that targeted interventions, such as addressing negative attitudes, strengthening social norms, increasing the accessibility of digital zakat payment platforms, and enhancing institutional transparency, can significantly improve zakat compliance and contribute to broader socio-economic welfare. The limitations of this study include reliance on self-reported data and a focus on a single country, which may limit the generalizability of the results. Future research should consider longitudinal data and cross-country comparisons to validate and extend these results.</p>

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Fostering sustainable giving: an extended theory of planned behavior approach to Zakat payment intentions in Bangladesh

  • Md Qamruzzaman,
  • Nusrat Farzana,
  • Piana Monsur Mindia

摘要

This study investigates the determinants influencing the intention to pay zakat on employment income in Bangladesh, focusing on improving compliance and the effectiveness of zakat distribution systems. Drawing on the Extended Theory of Planned Behavior (ETPB), this study examines how attitudes, perceived behavioral control, social norms, and moral obligations affect Zakat payment intentions. Data were collected from employed individuals in Bangladesh using a structured survey. This study employed structural equation modeling (SEM) to analyze the relationships between the proposed factors and zakat payment intention. The results indicate that moral, injunctive, and descriptive norms, as well as perceived behavioral control, significantly enhance the intention to pay zakat on employment income. Notably, positive attitudes towards zakat negatively impacted compliance among individuals experiencing socioeconomic challenges. Perceived behavioral control emerged as a key driver of empowerment, positively affecting zakat compliance. A major innovation of this study is the application of the ETPB framework to the context of zakat compliance in Bangladesh, offering actionable insights for policymakers and zakat institutions. The findings suggest that targeted interventions, such as addressing negative attitudes, strengthening social norms, increasing the accessibility of digital zakat payment platforms, and enhancing institutional transparency, can significantly improve zakat compliance and contribute to broader socio-economic welfare. The limitations of this study include reliance on self-reported data and a focus on a single country, which may limit the generalizability of the results. Future research should consider longitudinal data and cross-country comparisons to validate and extend these results.