Positive Effect Of Attitude, Peer Influence, And Knowledge Zakat On Zakat Compliance Behavior: Update In Covid 19

Fifi Hakimi(1*), Tika Widiastuti(2), M. Ubaidillah Al-Mustofa(3), Rizqiyyah Al Husanaa'(4)

(1) Universitas Muhammadiyah Lamongan
(2) Universitas Airlangga
(3) Universitas Airlangga
(*) Corresponding Author


This study aims to analyze the influence of the components of the Theory of Planned Behavior, which consists of positive attitude, peer influence, and zakat knowledge  on the compliance behavior of paying zakat profession with the intention to pay zakat as an intervening variable update case in covid 19. This research is a quantitative study using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. The sample used  is 100 respondents based on the calculation of the Slovin formula with 129 respondents of zakat profession payers (muzakki) in Indonesia. Empirical findings indicate that a positive attitude and zakat knowledge positively and significantly affect the intention to pay zakat. The intention to pay zakat has a significant positive effect on the compliance behavior of paying zakat profession even during covid 19. Meanwhile, peer influence has no significant impact on the intention to pay zakat due to the Covid 19 era. Policymakers need to pay more attention to the factors that have been identified in this study as essential factors to become a reference in developing strategies to increase zakat collection. Zakat is one of potential Islamic social fund to eradicate poverty as impact of the Covid 19 pandemic.


Theory Planned Behaviour component, Intention, Compliance Behaviour to Pay Zakat on Profession, Covid-19

Full Text:



Abdillah, W dan Jogiyanto. (2016). Partial Least Square (PLS) Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: ANDI.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50 No.2. https://doi.org/10.1016/0749- 5978(91)90020-T

Ajzen, I. (2005). Attitudes, personality and behavior. Open University Press.

Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182 193. https://doi.org/10.1108/JIABR-10-2012-0068

Alabede, J. O. (2012). An Investigation of Factors Influencing Taxpayers’ Compliance Behaviour: Evidence From Nigeria Thesis Submitted to the Othman Yeop Abdullah Graduate School of Business , Universiti Utara Malaysia.

Al-Ajam, A. S., & Md Nor, K. (2015). Challenges of adoption of internet banking service in yemen. International Journal of Bank Marketing, 33(2), 178–194. https://doi.org/10.1108/IJBM-01-2013-0001

Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15(1), 13–38. https://doi.org/10.2308/bria.2003.15.1.13

Farouk, A. U., Md Idris, K., & Saad, R. A. J. Bin. (2018). Moderating role of religiosity on Zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017

Hair, J. F., Ringle, G. T. M., & Sarstedt, C. M. (2014). A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE.

Hasan, B., & Mohd-Shahnaz, S. (2005). Kajian terhadap faktor yang mempengaruhi pembayaran zakat perniagaan di kalangan usahawan: Kes kajian Terengganu. Paper Presented at the Seminar Ekonomi Dan Kewangan Islam, ESSET, Bangi, Selangor.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2014). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8

Idris, K. M. (2001). Attitude Towards Zakah on Employment Income: Comparing Outcomes Between Single Score and Multidimensial Score. Malaysian Management Jornal 5, 47.

Indrijatiningrum, M. (2005). Zakat sebagai alternatif penggalangan dana masyarakat untukPembangunan. Jurnal EKSIS, Program Pasca Sarjana Ekonomi Dan Keuangan Syariah (EKS) UI, 1 No. 04.

Jaffri Saad, R. A., Bidin, Z., Idris, K. M., & Md Hussain, M. H. (2010). Factors that influenced the Business Zakah Compliance Behaviour . Jurnal Pengurusan, 30(June


Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees. Personnel Review, 46(2), 429–448. https://doi.org/10.1108/PR-10-2015-0256

Malhotra, N. K. (2010). Riset Pemasaran (Marketing Research) (Edisi 4 Jilid 1). Indonesia: PT. Indeks.

Mohd Rahim, K., Ariffin, M. S., & Abd Samad, N. (2011). Compliance Behavior of Business Zakat Payment in Malaysia : A Theoretical Economic Exposition. 8th International Conference on Islamic Economics and Finance, 1–17.

Najiyah, F., & Febriandika, N. R. (2019, October). The Role of Government in the Zakat Management: The Implementation of A Centralized and Decentralized Approach (Comparative Study in Indonesia and Malaysia). In 2018 International Conference on Islamic Economics and Business (ICONIES 2018) (pp. 290-292). Atlantis Press.

Nasution, J. (2017). Analisis Pengaruh Kepatuhan Membayar Zakat Terhadap Keberkahan. At-Tawassuth, II(2), 282–303.

Febriandika, N. R. (2020). The Effect of Distributive Justice, Procedural Justice of Compensation and Emotional Intelligence on Affective Commitments. Jurnal Ilmiah Ekonomi Islam, 6(1), 34-41.

Febriandika, N. R., Millatina, A. N., & Herianingrum, S. (2020, January). Customer E-Loyalty of Muslim Millennials in Indonesia: Integrated Model of Trust, User Experience and Branding in E-Commerce Webstore. In Proceedings of the 2020 11th International Conference on E-Education, E-Business, E-Management, and E-Learning (pp. 369-376).

Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036

Sugiyono. (2010). Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Alfabeta.

Taylor, S., & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155. https://doi.org/10.1016/0167-8116(94)00019-K

Ummulkhayr, A., Yusuf Owoyemi, M., & Binti Mohammed Cusairi, R. (2017). Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments. International Journal of Zakat, 2(1), 95 108.

Article Metrics

Abstract view(s): 606 time(s)
PDF: 773 time(s)


  • There are currently no refbacks.