Business Zakat Payment Compliance among Small Business Owners in Kedah, Malaysia: Mediation Effects of Awareness and Attitude
Due to the low amount of business zakat collection in Kedah, this study was conducted to determine whether attitude, subjective norms, behavioural control, and awareness affect small business owners' intentions to comply with business zakat payment. One hundred ninety-one small business owners in Kedah participated in this survey. The data was analysed using the Partial Least Squares (PLS) by utilising the SmartPLS 3 software. The study results show a significant association between attitude, subjective norms, behavioural control, and the intent to comply with business zakat payment. However, awareness does not affect a business owner's intention to comply with Islamic law and pay business zakat. It has been discovered that awareness is a mediator between subjective norms and attitudes towards the intention of paying business zakat. Additionally, the attitude was found to mediate between awareness and intention for zakat payment compliance. The State of Kedah Zakat Board can use the study's findings to develop new strategies and strengthen current strategies to encourage small business owners to pay business zakat.