Document Type : Research Article


Universiti Islam Antarabangsa Sultan Abdul Halim Mu’adzam Shah, Malaysia


As of April 2016, out of 68,000 Muslim federal servants in Kedah, a total of 40,453
paid zakat to Kedah State Zakat Board (KSZB) through a monthly deduction scheme. It means
59.49 percent of potential Muslim federal servants working in the state of Kedah paid zakat
through a monthly deduction scheme in Kedah. However, Muslim public educators, who are part
of Muslim public servants, have higher income zakat compliance behavior than the rest of
Muslim public servants in Kedah. Despite a religious decree on the compulsory position of zakat
on employment income in Malaysia, many Muslims still fail to fulfill their religious obligation to
pay. Studies on zakat compliance have shown mixed and inconclusive evidence regarding the
determinants of income zakat compliance. Hence, this study investigates the influence of
attitude, knowledge, promotional exposure, and self-efficacy on compliance behavior of income
zakat in Kedah, Malaysia. This study employs the quantitative approach using PLS-SEM to
analyze primary data collected using a questionnaire instrument to determine significant
determinants of compliance behavior of income zakat. This study reveals that attitude and selfefficacy
have significant relationships with the compliance behavior of income zakat. However,
this study discovers that knowledge and promotional exposure are not significant determinants of
compliance behavior of income zakat in Kedah. This study is hoped to provide evidence that
could be used as guidance for suitable policy and measures by Kedah State Zakat Board to
improve zakat collection in the future.