Factors Influencing the Behavioral Intentions of Muslim Employees to Contribute to Cash-Waqf Through Salary Deductions

34 Pages Posted: 6 Nov 2017

See all articles by Anwar Allah Pitchay

Anwar Allah Pitchay

International Islamic University of Malaysia (IIUM)

Ahamed Kameel Mydin Meera

International Islamic University of Malaysia (IIUM)

Muhammad Saleem

International Centre for Education in Islamic Finance (INCEIF)

Date Written: January 2015

Abstract

Studies on waqf have successfully caught the attention of scholars to discuss its various aspects especially the role of waqf in the form of cash waqf in the contemporary environment. Cash waqf is increasingly gaining popularity among Malaysian Muslims, and waqf institutions are expecting more cash contributions in order to develop idle waqf lands. The Malaysian government has also given tax-exemptions for cash waqf donors to encourage more contributions. However, total collection of cash waqf is still not very large. Thus, the waqf institution requires a new mechanism of cash collections as waqf. One way for that is deduction from employment income. This study intends to examine the factors that influence the behavioral intentions of Muslim employees to donate through deductions from employment income. Using Theory of Reasoned Action (TRA), we attempt to identify the factors that may influence the behavioral intentions of Muslim employees to contribute to cash waqf. A total of 380 Muslim employees, both from public and private sectors, from the Klang Valley, were involved in the study. The results show that the attitude and subjects’ norms toward behavioral intentions are distinctively noted by the respondent. Furthermore, the structural equation model used in the study verified the structural relationship between attitude, subjective norms and behavioral intentions of Muslim employees. It is also found that the attitude of Muslim employees has more influence compared to subjective norms.

Keywords: Cash Waqf, Theory of Reasoned Action (TRA), Behavioral Intentions, Attitude and Subjective Norms

JEL Classification: D1, J2, L44

Suggested Citation

Allah Pitchay, Anwar and Mydin Meera, Ahamed Kameel and Saleem, Muhammad, Factors Influencing the Behavioral Intentions of Muslim Employees to Contribute to Cash-Waqf Through Salary Deductions (January 2015). Journal of King Abdulaziz University: Islamic Economics, Vol. 28, No. 1, 2015, Available at SSRN: https://ssrn.com/abstract=3065257

Anwar Allah Pitchay

International Islamic University of Malaysia (IIUM) ( email )

P.O. Box 10
Jalan Gombak
Kuala Lumpur, selangor 50728
Malaysia

Ahamed Kameel Mydin Meera (Contact Author)

International Islamic University of Malaysia (IIUM) ( email )

Muhammad Saleem

International Centre for Education in Islamic Finance (INCEIF) ( email )

Kuala Lumpur
Malaysia

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