The Relationship between Income Household and Intention to Pay Zakat on Income among Indonesian Academicians

Abstract

Zakat on employment income is an important source that promotes economic activities and raises standard of living for the Muslims society. Proper distribution of zakat contributes to social security and fills the gap between the haves and those who are not. However, zakat on employment income is still an issue in Indonesia and Muslim people do not pay serious attention to the obligation of this type of zakat. This study aimed to investigate the relationship between household income as measured by the ability to fulfil dharuriyyat, hajiyyat and tahsiniyyat needs and intention to pay zakat on income. The sample involved in this study consists of 94 academicians working for University of Mercu Buana, Indonesia. The results confirm that if the level of ability of lecturers to meet the needs dharuriyyat items increases, the level of intention to pay zakat will also increase. Results also showed that if the level of academicians’ ability to meet the needs hajiyyat items increases, the level of lecturer intention to carry items would increase the intention to pay zakat. Furthermore, it was found that if the level of academicians’ ability to meet the needs tahsiniyyat items increases, the level of intention to pay zakat will also increase.