Intention Determinant Factors Of Muzakki To Pay Zakat During Covid 19 Pandemic 2020 In Wilayah Persekutuan

The study examines the intention determinant factors of muzakki to pay zakat. The determinant factors under studied include compliance to pay zakat, trust, knowledge about zakat, motivation for paying zakat, zakat payment methods, zakat regulation and zakat board management members. The framework of the study is based on the Theory of Planned Behavior. Population of the study is the 2020 PPZ MAIWP zakat payers. The population is divided into four sub groups which are: (i) New Zakat Payers, (ii) Zakat payers in 2020 who pay more than 2019, (iii) Zakat payers who have not paid zakat for 5 years or more and pay back in 2020, and (iv) Consistent zakat payers for a minimum period of 10 years. The samples of the study are 400 zakat payers selected based on stratified random sampling technique. The research instrument is questionnaires. The questions are adapted from various previous studies and the measurements used a 5-point Likert scale. Open-ended questions were also asked in the questionnaires. Data were analyzed using SPSS software, descriptive analysis were carried out to analyze the demography of the respondents, the influence level of each factor towards intention to pay zakat, and also to rank the determinant factors according to their priority list based on the mean score value of each factor. Correlation analysis to measure the relationship of quotation performance factors with the intention to pay zakat. The findings showed that the score mean of each factor are either very high or high, indicating very high or high influenced level of each factor towards intention to pay zakat by the respondents. There is also positive relationship between the factors and the intention to pay zakat. The results of this study will give good indication to the PPZ management to improvise the zakat collection management in the Federal Territory.