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The collection of income zakat amongst Muslims who have fulfilled the conditions to pay income zakat in Kedah has remained low despite the fact that a religious decree making it compulsory to pay income zakat was in 1997. Some Muslim public school teachers in the state of Kedah did not pay income zakat to Kedah State Department of Zakat because of the perception that they could pay zakat at any zakat department of any state in Malaysia. Also, they showed a lack of confidence in the ability of Kedah State Department of Zakat to manage and distribute zakat effectively and equitable to asnaf. These issues, among others, motivate this study to examine the determinants of compliance behavior of income zakat among Muslim public school teachers in the state of Kedah. The objective of this study is to examine whether Islamic religiosity moderates the relationship between attitude, subjective norms, perceived behavioral control and moral obligation, and intention to comply with income zakat payment. This study employs bootstrap and blindfolding technique using PLS-SEM software to analyze the data. This study provides evidence that Islamic religiosity is found to play a significant role in moderating the relationship between perceived behavioral control and intention. This study recommends that that Kedah State Board of Zakat plan, strategize and implement an effective intervention by stressing the importance of complying with zakat payment which is a religious obligation to Muslims who have fulfilled the conditions of paying income zakat in general and Muslim teachers in particular, which could change their beliefs about the impact of paying zakat.

The Moderating Effect of Islamic Religiosity on Compliance Behavior of Income Zakat in Kedah, Malaysia