Determinants that influence academicians on paying zakat on employment income

Zakat means amount of money that must be paid by every Muslim as one of their obligations in Islam. There are many types of zakat such as zakat fitrah, zakat on saving, zakat on employment income and zakat on agriculture. In order to know the percentage of increment zakat collection for Terengganu, the research was being done toward academicians from Universiti Teknologi MARA Dungun, Terengganu. The objectives of the study were to investigate the level of payment of zakat on employment income among academicians, to examine the relationship between level of payment of zakat on employment income among academicians with level of knowledge, level of awareness and privatization of zakat institution and to investigate impact of level of knowledge, level of awareness and privatization of zakat institution on level of zakat payment. Researcher had distributed the questionnaire to 250 respondents from UiTM Dungun, Terengganu. Researcher had been adopted from Nur Barizah et al. (2010), Shahizan et al (2012) and Hairunnizam et al (2009). Researcher used correlation and multiple regressions to test the variables. Based on analysis, it indicated that the level of knowledge and level of awareness are the main contribution to the level of zakat collection as compared to privatization of zakat institutions. From the finding, it showed that level of awareness gave more impact to the level of zakat collection followed by level of knowledge and privatization of zakat institutions.