Moderating role of religiosity on Zakat compliance behavior in Nigeria

• Main Authors: Farouk, Abubakar U., Md Idris, Kamil, Saad, Ram Al Jaffri
• 格式: Article
• 語言: English
• 出版: Emerald Publishing Limited 2018
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/24551/1/IMEFM-05-2017-0122.pdf; http://repo.uum.edu.my/24551/; http://doi.org/10.1108/IMEFM-05-2017-0122

Purpose: This paper examines the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI).Design/methodology/approach: A survey of civil servants in Kano State, Nigeria was carried out and 474 valid observations were re...