Factors influencing zakāt compliance in Jinja, Uganda
Abstract
The study was to determine the factors that influence zakāt compliance in Jinja, Uganda. Three different types of occupations or modes of earning were considered, that is salary earning, farming and business inventories. A multiple regression analysis was conducted to establish the effect of these three modes on compliance. The correlation was significant at p<0.05. Kaiser-Meyer-Olkin Measure and Bartlett's Test of Sphericity were conducted to ascertain Sampling Adequacy and the KMO value was >6. The study revealed that salary earners, business inventories and farming all influenced the zakāt compliance in Jinja, Uganda. From the coefficients’ table a multiple regression prediction equation was generated for future analyses and studies. The findings revealed that business occupied Muslims are the most compliant about zakāt. The ones with higher profits have a positive attitude towards zakāt. It was also found out that zakāt attitude and profits earned by companies are some of the major factors that influence business zakāt compliance by companies and businesses. Massive sensitization seminars and workshop should be conducted to equip Muslims with business and agricultural skills for maximizing profits, savings and expenditure. This is expected to create more zakāt compliant Muslims.
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