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224In reference to Al Qaradhawi 1999 zakat is an act of worship to Allah and is the third among the five pillars of Islam Al Qaradhawi and Dr Hussein Shahatah 1999 defined zakat on salary and income with the term zakat al mal al mustafad whereby it brings a meaning that zakat upon the source of salary earned or works done and any professional income during a lifetime retirement or death In technicality zakat is defined as a determining share of one s wealth to be distributed among the lawful beneficiaries that are entitled for the wealth as prescribed by Allah in the Holy Quran This however Abdul Majid M Z 1992 explained that from a fiqh perspective zakat is defined as a payment of certain portion of certain type of wealth for the benefits of certain groups that have been specified by Allah This categories are divided into eight fragments as previously discussed in part one of this research paper would be the poor the needy those employed to administer zakat those whose hearts are to be reconciled those in slavery those in debt those in the way of Allah and the destitute traveler
This theory essentially postulates that a decision to actually voluntarily act or not to act is determined by an individual s intention to act or not to act 1 2 Attitudes in Zakat Compliance Attitude is defined by the littlest to the most complex act that we can perform Ajzen and Fishbein 1980 has defined attitude as the degree to which an individual has a good or poor evaluation on a particular behaviour We are said to be a creature of preferences These preferences exist in distinctly human ways such as the moral codes by which we fulfil our obligations in accordance to our values and beliefs in life Banaji M R Heiphetz L 2009 As seen in a verse from the Holy Qur an zakat expenditure is only for the needy and for those employed to collect zakat and for bringing hearts together for Islam and for freeing captives and for those in debt and for the cause of Allah and for the traveller an obligation by Allah And Allah is knowing and wise Al Qur an 9 60 In the context of reviewing this zakat compliance is fundamentally a voluntary behaviour and hence the theory is therefore appropriate in dealing with this issue Theoretically a Muslim with good attitudes and attributes towards their religion shall follow through with the rulings of God In investigating the factors influencing zakat compliance attitudes are among the primary factor chosen to be analysed It is deemed important for by understanding a person s attitudes we can grasp and predict the compliance of a Muslim in paying zakat Several previous studies were also seen to have examined the relevance of attitudes towards zakat compliance Kamil 2002 Ram Al Jafri Kamil Zainol 2009 Zainol Kamil Faridahwati 2009 Natrah 2009 The majority of the studies had been proven to be a significant predictor in showing how attitudes is influencing zakat compliance These studies are also vastly alligned with Mastura Bidin 2015 Fatin 2016 in proving further relevance to this hypothesis More studies like these includes Halizah Kasumalinda Agoos 2011