Factors influencing individual participation in zakat contribution: evidence from Takaful Ikhlas Pasir Gudang, Johor / Nurliyana Abdullah

Zakat is one of the fundamental pillars of Islam. The collections of zakat are getting better year by year but yet the total of the income tax collections are higher than the total of zakat collections. An individual intend to pay income tax rather than zakat because of the assumption of when an individual paying income tax automatically they no need to contribute to the zakat payment. Besides, there is no corporate body which mandatory and monitor the zakat payment meanwhile the income tax are handling by the authorize organization such as Lembaga Hasil Dalam Negeri (LHDN). They obey to the rule of man but refuse to the Lawgiver rule. The aim of this study is to identify the factors affecting individual decision in zakat contribution, hence to determine the factors that most affective individual in zakat contribution. Data was collected using a survey questionnaire that was designed by past studies from both the conventional as well as Islamic literature. There are several analysis used which are Frequency analysis, Factor analysis, Descriptive analysis, Reliability test, Pearson correlation test and Multiple regression test. The findings were result two from independent variables was significant which are Level of faith and Altruism.