Abstract

Zakah (Islamic tax) in Islam is considered to be one of the fundamental mechanisms for assistance of poverty among Muslim societies. Although Zakah plays a vital role for the survival of low-income earners (Asnaf) in Muslim countries, the Zakah collection remains low in these countries, especially in Yemen. Prior studies have elucidated that perceived behavior control (PBC) can assist to improve human behavioral intention. The main objective of this study is to extend the previously reported results by showing how different degrees of PBC have a potential influence on Muslim businessmen’s attitude and subjective norms relating to Zakah payment in forming intention to comply with Zakah. Using data collected from 202 Yemeni businessmen through self-administered survey, the results of multiple regression analysis revealed evidence of a significant interaction between (1) attitude and PBC, and (2) subjective norms and PBC in relation to behavioral intention; such that attitude and perceived norms were more strongly associated with intention to comply with Zakah among businessmen reporting higher levels of PBC. The findings are relevant to practitioners and policymakers in the field of Zakah and human behavior, particularly in Muslim majority countries. Future directions and recommendations for improving PBC are suggested.

抽象的

伊斯兰教的扎卡（Zakah）（伊斯兰税）被认为是帮助穆斯林社会消除贫困的基本机制之一。虽然天课起到为低收入者（生存至关重要的作用Asnaf在穆斯林国家），在天课集合仍然在这些国家低，尤其是在也门。先前的研究已经阐明，知觉行为控制（PBC）可以帮助改善人类的行为意图。这项研究的主要目的是通过显示不同程度的人民银行如何对穆斯林商人的态度以及与扎卡付款有关的主观规范产生潜在的影响，从而形成遵守扎卡的意图，从而扩展先前报道的结果。。使用从202名也门商人通过自我管理调查收集的数据，多元回归分析的结果显示出以下证据：（1）态度与PBC，以及（2）与行为意图相关的主观规范与PBC；这样，态度和感知规范与报告PBC较高的商人遵守Zakah的意愿就更紧密相关。这些发现与扎卡（Zakah）和人类行为领域的从业者和决策者有关，特别是在穆斯林多数国家。提出了改善PBC的未来方向和建议。