This paper aims to identify the factors influencing Zakat compliance among Moroccan small and medium-sized enterprises (SMEs). A theoretical framework is proposed and tested, incorporating personal intrinsic religiosity, perceived behavioral control, subjective norms, past behavior and social norms as antecedents of attitude toward Zakat compliance and intention to comply. Control variables such as gender, age and income are also examined.
Survey data from a sample of 142 small and medium enterprises in Morocco were analyzed to test the hypotheses using structural equation modeling by the means of Smart-pls.
This study found that past behavior, subjective norms and personal intrinsic religiosity were significant predictors of attitude toward Zakat compliance, which in its turn has a significant effect on shaping zakat payers´ intention. These findings extend previous research by providing a comprehensive understanding of the factors that influence Zakat compliance intention.
The findings suggest practical and social implications for both academics and practitioners. Society and organizations should give serious attention to the identified factors to improve SMEs’ compliance toward Zakat. This paper did contribute to the enhancement of the understanding of zakat behavior among SMEs and were able to extract a set of practical implications for both society and policymakers.
This paper provides new insights on the factors influencing the intention of Zakat compliance by SMEs in a Muslim-majority country. Although previous studies have attempted to provide knowledge about the factors influencing the intention of Zakat giving among Muslims, potential antecedents of giving Zakat from an organizational perspective have not been considered and are yet to be empirically investigated. Such findings can be useful for academics, fundraising organizations and policymakers in Morocco who want to promote Zakat commitment and boost its socio-economic effects.
