RAMALAN NIAT GELAGAT KEPATUHAN ZAKAT PENDAPATAN GAJI: PERBANDINGAN TEORI TINDAKAN BERALASAN DAN TEORI GELAGAT TERANCANG

Purpose – This study applied the theory of reasoned action (TRA) and the theory of planned behaviour in an att empt to predict zakat compliance behaviour. The objective of this study was to compare two models in predicting intention: the theory of reasoned action (TRA) and the theory of planned behaviour (TPB). Design/Methodology/Approach – This study was based on an extensive literature review and data were generated from a sample 250 Muslim individuals. A structural equation modeling containing three constructs from TRA and four constructs from TPB were used for statistical analysis. Findings – The results suggested that both TRA and TPB predicted zakat compliance intention quite well; however, TPB was shown to have higher predictive power than TRA when the former revealed a better goodness of fit model. Besides, the results also indicated that TPB was a better predictor of behavioural intention with 48% of variance explained. Originality/Value – The paper provides the fi rst scientific insight into the relationships between TRA and TPB toward zakah compliance intention in the field of zakah on employment income.