Factors influencing zakat payment on employment income

It is one of the responsibilities for a Muslim to pay Zakat in their life. It is also perceived that the awareness on a duty to pay Zakat on income by Muslim is still marginal as been reported by Pusat Zakat Selangor. The percentages of the collection in years before were increasing but the trend of the collection of Zakat on income were unexpected result. This situation should not occur because the responsibility to pay Zakat on income must be the priority from the income tax. Thus, this study aims to identify the factors that effect the payment of Zakat on income by faith or imam, attitudes or behavior and organizational and to directly identify the most significant factors that affect. This study uses regression analysis model to test the variable under controlled. The result shows that faith is the most significant factors that influence the payment of zakat on income. A few suggestions are also being made to ensure the influences among the zakat payers increases in the near future.