期刊名称：Journal of Islamic Monetary Economics and Finance
印刷版ISSN：2460-6146
电子版ISSN：2460-6618
出版年度：2017
卷号：2
期号：1
页码：41-64
语种：English
出版社：Bank Indonesia
摘要：The institution of zakah is the cornerstone of the Islamic economic system and the disbursement of the zakah fund in line with the Qur'anicinjunction ensures equitable distribution and transfer of wealth from the richto the poor.However,zakah practice in many Muslim countries left wide gapespecially in realizing the goal of zakah in poverty reduction.For instance,zakah on employment income is largely neglected despite its juristic backingand changing economic structure that creates high professional income earnersthat form either upper middle class or lower middle class of the society.Theobjective of this paper is to explore the intention of income earners to payzakah on their employment income in Kano State as this will add to thezakatable sources of the State Zakah commission.The paper employed Theoryof Reasoned Action to examine the behavioral intention of 300 academicsacross Kano state government owned tertiary educational institutions to payzakah on their income.Structural equation modeling was used to analyze thedata collected.The overall result shows that the respondents have favorablebehavioral intention towards payment of zakah on employment income.Specifically,the positive effect of both attitudinal beliefs and subjective normon the behavioral intention is revealed.Hence,the need to come up with acomprehensive policy that will boost zakah collection,consequently itsdistribution to reduce extreme poverty in the state.
