FACTORS INFLUENCING THE ZAKAT PAYMENT THROUGH THE ZAKAT INSTITUTIONS IN KWARA STATE, NIGERIA AISHAT ABUBAKAR SAHBAN UNIVERSITI SAINS ISLAM MALAYSIA FACTORS INFLUENCING THE ZAKAT PAYMENT THROUGH THE ZAKAT INSTITUTIONS IN KWARA STATE, NIGERIA Aishat Abubakar Sahban Thesis submitted in partial fulfilment for the degree of DOCTOR OF PHILOSOPHY IN ECONOMICS AND MUAMALAT ADMINISTRATION UNIVERSITI SAINS ISLAM MALAYSIA January 2021 i AUTHOR DECLARATION I hereby declare that the work in this thesis is my own except for quotations and summaries which have been duly acknowledged. Date …………………………. Signature: Name: Aishat Sahban Abubakar Matric No: 4140138. Address: FEM, USIM ii ACKNOWLEDGEMENT All thank and praises are due to Allah who blessed me with the opportunity, strength, and perseverance to undergo this onerous academic journey, without which I would have been unable to complete this humble work to fulfil the requirements of my Ph.D. degree. I thank all those who in one way or the other have made my studies a reality, and been instrumental to the completion of this thesis. I am highly indebted to my supervisor Ass. Prof. Dr. Fuadah Bint Johari for her sincere academic guidance, encouragement, patience, experience as well as knowledgeable comments. I pray to Allah to increase her knowledge, health and wealth. My gratitude and appreciation go to the Dean of the Faculty of Economics and Muamalat, Dean of Centre for Graduate Studies (CGS), lecturers, and administrative staff in the faculty and centre, who have contributed to this academic achievement. I also thank the entire USIM community for their support. This study would have been impossible without the love, affection, support, patience, sacrifice, advice as well as continued encouragement I received from my beloved husband and children. Dr, Ibrahim Yusuf Abubakar Eleyinla thank you sir for your absolute trust in me. They were there when I needed them most. I appreciate you all and may Allah enlighten your future with long lives, sound health, and prosperity, Aamin. I dedicate all these years of hard work to my parents Alhaji Sheikh Abdullah Jubril Imam Sahban. You have been a pillar of support. I pray you live long and reap the fruit of your labour, and Hajia Zainab Ibiduni Asabi Jubril Sahban may Allah grant her the highest paradise (al-Jannah Firdaos), aamin. I express sincere gratitude to my loving family for their support and encouragement. My special thanks go to mothers of all mothers, Alhaja Khadijat Jubril Sahban, Alhaja Dhkirat Jubril Sahban, Alhaja Asiat Jubril Sahban and Alhaja Kudirat Jubril Sahban. I have never regretted being your daughter for once. You are great mothers deserving of celebration. I am also deeply grateful to my late mothers, Alhaja Aishat Otolorin Alake Sahban, Alhaja Adama Ajobi Jubril Sahban, Alhaja Asiat Ajihun Abubakar Eleyinla and Alhaja Fatimoh Abubakar Eleyinla may Allah grant you all Jannah Firdaos, aamin. To all my brothers and sisters, particularly Mallam Ibrahim Sahban, Alhaji Musa Sahban, Alhaji Mashood Sahban, Alhaji Abdulbaqi Sahban, Alhaji Abdulrahman Sahban, Alhaji Aminullah Taiye & Alhaja Zulikhat Khinde Uthman, Alhaja Nurah Mustapha, Uthman Sahban, Fatimoh Abubakar, Ridhwan Sahban, Ajarat Imam, Solahudeen Sahban, Nafisat A. Kabir Eleja, Ishaq Sahban, and others not mentioned here but deserving of recognition. My gratitude is incomplete without acknowledging the contributions of my bosom friends, brothers, sisters, relatives, and well-wishers including Dr. Mikail Ibrahim, Dr. Muhyideen Shuaib Eleyinla, Alhaji Thani Kayode Eleyinla, Mallam A. Salam Eleyinla, Dr. Sulaiman Kudus Koro, Dr. A. Latif Wale, Alhaja Afusat M. Abubakar Eleyinla who cared for the household for, me may Allah be with you. I thank Dr. Aminat Titilayo Ajetumanbi who supported me morally, academically, and financially. My profound gratitude goes to my landlord in Malaysia Dr. Ridwan Ayolo and his wife Hajia Fatimoh may Allah accommodate them in paradise. I also thank Prof. & Dr Mrs Abdul Kabir Husain, Dr. Tajudeen, Alh. Isahq Shege and his family, Prof. Daud Abdulqudir Elega and his family, Mrs Aminat Ologele, Dr. Yahya Muritado and his wife Hajia Mujidat. I am deeply grateful to my brothers Alhaji Abdulmumin Onisin, Dr. Mustapha Jubril Sahban, Dr. Lukman Abdulsalam Guniyan, Dr. Zu-nurain Sahban, Ibrahim Jubril Sahban & Brother Ibrahim Aminullah Pupalo may Allah bless you all. I owe much thanks and appreciation to all my teachers, friends, and colleagues both in Nigeria and Malaysia for their sincere support and advice. May Allah bless you all. Aamin. iii ABSTRACT Zakat is among the financial instruments and Islamic economic development resources used to combat poverty. It funds can help individuals and communities in need. The responsibility of paying zakat is part of the worship and duties of every capable Muslim. The objective of zakat is to minimise the economic gap between the rich and poor. This objective can be achieved if the rich patronise zakat institutions and pay their zakat whenever it is due. As such, it increases the output of zakat institutions. Based on the decomposed theory of planned behaviour, this study examines the factors influencing the zakat payment through the zakat institutions in Kwara State. The study applied the quantitative design using a survey based on the purposive sampling of 314 zakat payers to collect the data and interview some of zakat payers. The data were analysed using structural equation modelling. The study revealed that zakat payers’ attitude and subjective norms are important factors influencing their patronage of zakat institutions in Kwara State. Furthermore, the results reveal that among the leading factors hindering the patronage of zakat institutions in Kwara State are perceived behaviour control and zakat manager. Nevertheless, other factors such as trust, family influence, knowledge, and media, influence zakat payers’ payment through zakat institutions. The study enhances the understanding of the behaviours of zakat payers in Kwara State, Nigeria. It proposes a new model by decomposing the theory of planned behaviour to relevant variables. Practically, this study contributes by identifying the fundamental factors for zakat managers to formulate appropriate strategies to attract zakat payers and to choose zakat institutions to pay their zakat. If these weaknesses can be overcome, it could encourage more zakat payers to patronise zakat institutions allowing for the proper management of zakat - recipients. iv ABSTRAK Zakat merupakan salah satu alat kewangan dan sumber pembangunan ekonomi Islam yang digunakan bagi membasmi kemiskinan. Hasil daripada kutipan zakat akan dapat membantu individu dan masyarakat yang memerlukan. Oleh itu, tanggungjawab dalam membayar zakat adalah sebahagian daripada ibadah dan tugas setiap umat Islam yang berkemampuan. Objektif daripada kutipan zakat adalah untuk mengurangkan jurang ekonomi antara golongan kaya dan masyarakat miskin. Objektif ini dapat dicapai jika institusi golongan kaya dapat menabung dengan menggunakan institusi zakat dan membayar zakat mereka apabila tiba masanya. Oleh itu, ia dapat meningkatkan pengeluaran daripada institusi zakat. Walau bagaimanapun, jika kutipan zakat yang dikutip oleh institusi zakat adalah rendah, ia akan menghalang keberkesanan zakat dalam memainkan peranan penting di peringkat nasional. Di negeri Kwara, hasil kutipan zakat yang rendah telah menghalang keberkesanan zakat di negeri ini. capaian institusi zakat yang rendah oleh rakyat negeri ini dan kurangnya pengetahuan mengenai prosedur menyumbang kepada pengumpulan zakat yang rendah di negeri ini. Oleh itu, berdasarkan Teori Decomposed of Planned Behaviour, kajian ini mengkaji faktor-faktor yang mempengaruhi pembayar zakat di negeri Kwara. Kajian ini menggunakan reka bentuk kuantitatif dan kaedah tinjauan telah digunakan sebagai kaedah pengumpulan data. Ia menggunakan persampelan bertujuan. Data tersebut dikumpulkan daripada 314 penerima zakat. Data dianalisis menggunakan pemodelan persamaan struktur. Kajian ini menunjukkan bahawa sikap pembayar zakat dan norma subjektif adalah faktor penting yang mempengaruhi pembayar zakat di negeri Kwara. Tambahan pula, hasilnya menunjukkan bahawa beberapa faktor utama yang boleh menghalang pembayaran zakat di negeri Kwara adalah kawalan tingkah laku dan pengaruh keluarga. Walau bagaimanapun, terdapat beberapa faktor positif lain seperti amanah, keagamaan, pengetahuan, media, dan pengurus zakat yang mempengaruhi pembayar zakat. Kajian ini meningkatkan pemahaman tentang tingkah laku pembayar zakat di negeri Kwara, Nigeria. Ia mencadangkan satu model baru dengan menggunakan Teori Decomposed of Planned Behaviour kepada pembolehubah yang berkaitan. Secara praktiknya, kajian ini menyumbang kepada pengetahuan dengan mengenal pasti faktor-faktor asas bagi pengurus zakat untuk merumus strategi yang sesuai untuk menarik pembayar zakat dan memilih institusi zakat untuk membayar zakat mereka. Oleh itu, jika semua kelemahan dapat diatasi, ia boleh menjadikan hasil kutipan zakat untuk di laburkan oleh institusi zakat dengan kerap dan seterusnya membolehkan pengurusan zakat yang berkesan. v الملّخص كما وتُعد الزكاة واحدة من الأدوات المالية وموارد التنمية الإقتصادية الإسلامية التي ُتستخدم لمكافحة الفقر، حتاجة من خلال صندوق الزكاة ُ لذلك، فإن مسؤولية دفع الزكاة هي . ُيُكن مساعدة الأفراد والمجتمعات الم يهدف صندوق الزكاة إلى تقليل الفجوة الإقتصادية بين . جزء من العبادات والواجبات على كل مسلٍم قادر الأثرياء برعاية مؤسساٍت للزكاة ودفع الزكاة عند الأغنياء والفقراء في المجتمع، وُيُكن تحقيق هذا الهدف إذا قام ومع ذلك ، إنخفاض جمع الزكاة التي يتم جمعها من قبل . إستحقاقها، وبذلك تزداد مخرجات مؤسسات الزكاة في ولاية كوارا، إنخفاض جمع الزكاه من قبل . مؤسسات الزكاة يعيق فعالية الزكاة في لعب دورها المهم في الدولة كاة يُعيق فعالية الزكاة، وُيساهم إنخفاض الرعاية لمؤسسات الزكاة من قبل أهل الولاية وعدم مؤسسات الز بناًء على النظرية التحليلّية للسلوك المخطط، . معرفتهم الكافية بإجراءآتها في انخفاض جمع الزكاة في الولاية تم تطبيق المنهج . الزكاة في ولاية كوارا تبحث هذه الدراسة في العوامل المؤثرة على رعاية دافعي الزكاة لمؤسسة 314الكمي وتحديد العينات الهادفة واستخدام المسح كوسيلة لجمع البيانات، حيث تم جمع البيانات من استخدمت الدراسة نموذج المعادلة الهيكلية لتحليل بيانات الدراسة، وتوّصلت الى أن موقف دافعي . دافع زكاة علاوة . عوامل مهمة تؤثر على رعاية دافعي الزكاة لمؤسسات الزكاة في ولاية كوارا الزكاة وقواعدها الشخصية على ذلك، تكشف النتائج أن بعض العوامل الرئيسة التي قد تعيق رعاية مؤسسات الزكاة في ولاية كوارا هي والتدين والمعرفة ومع ذلك، لا تزال هناك بعض العوامل الإيجابية مثل الثقة . مراقبة السلوك وتأثير الأسرة والإعلام ومدير الزكاة تؤثر على رعاية دافعي الزكاة لمؤسسات الزكاة، في حين أن الدراسة تعزز من فهم وتوصي الدراسة بإقتراح نموذجًا جديدًا عن طريق تحليل . نيجيريا -سلوكيات دافعي الزكاة في ولاية كوارا ل تحديد العوامل ا،ً ُتسهم هذه الدراسة في المعرفة من خلاعملي. نظرية السلوك المخطط للمتغيرات ذات الصلة . الزكاة وصياغة الإستراتيجيات المناسبة لجذب دافعي الزكاة واختيار مؤسسات الزكاة لدفعها الأساسّية لعّمال لذلك، إذا كان التغلب على جميع نقاط الضعف ممكنا،ً فإن ذلك قد يجعل دافعي الزكاة يرعون مؤسسات نتظام، ويُتيح إدارة مستلمي الزكاة بشكل سليمالزكاة بإ . SAHKHKALUM-LA vi TABLE OF CONTENTS CONTENT PAGE AUTHOR DECLARATION ................................................................................................ i ACKNOWLEDGEMENT ................................................................................................... ii ABSTRACT ........................................................................................................................iii ABSTRAK .......................................................................................................................... iv AL-MULAKHKHAS .......................................................................................................... v TABLE OF CONTENTS .................................................................................................... vi LIST OF TABLE ................................................................................................................. x LIST OF FIGURES ..........................................................................................................xiii LIST OF APPENDICES ................................................................................................... xiv CHAPTER 1: INTRODUCTION ........................................................................................ 1 1.1 Introduction ................................................................................................................. 1 1.2 Background of the Study ............................................................................................. 2 1.3 The Foundation of the Zakat Institution in Islam ...................................................... 10 1.3.1 Zakat during Usman’s Era ............................................................................. 14 1.3.2 Zakat Institutions in the Contemporary Muslim World ................................. 17 1.3.3 Zakat and Zakat Institutions in Nigeria .......................................................... 24 1.3.4 The Zakat Gap in Nigeria and Kwara State ................................................... 28 1.4 Statement of the Problem .......................................................................................... 30 1.5 Research Objectives .................................................................................................. 35 1.6 Research Questions ................................................................................................... 36 1.7 Methodology ............................................................................................................. 36 1.8 Significance of the Study .......................................................................................... 37 1.9 Scope and Limitation of the Study ............................................................................ 41 1.10 The Chapter Outline of the Study .............................................................................. 42 CHAPTER 2: LITERATURE REVIEW ON ZAKAT ....................................................... 44 2.1 Introduction ............................................................................................................... 44 2.2 Zakat Definition ........................................................................................................ 44 2.2.1 History and Background of Zakat .................................................................. 47 2.2.2 Zakat in the Shari’ah ...................................................................................... 52 2.2.3 Types of Zakat ............................................................................................... 61 2.2.4 Items of Zakat ................................................................................................ 62 2.2.5 Conditions for Payment of Zakat ................................................................... 65 2.2.6 Recipients of Zakat Items ............................................................................. 66 2.3 Who is Amil Zakat (Zakat Manager) ......................................................................... 67 2.3.1 Principles of Amil ........................................................................................... 68 2.3.2 Responsibilities of Amil ................................................................................. 68 2.3.3 View of Scholars on Paying Zakat to Amil Zakat (Zakat Institution) ............ 69 2.3.4 Who Suppose to Distribute Zakat According to the Muslim Jurists ............. 74 2.4 Zakat Institution in Kwara State .................................................................................. 77 2.4.1 Introduction .................................................................................................... 77 2.4.2 Zakat Administration in Kwara State. ............................................................ 79 vii 2.4.3 Zakat and Sadaqat Foundation Branch in Kwara State ................................. 85 2.5 Factors Influencing Zakat Payers’ Compliance ........................................................ 90 2.6 Selected Theories on Human Behaviour ................................................................... 91 2.6.1 Theory of Reasoned Action ........................................................................... 92 2.6.2 Theory of Planned Behaviour ........................................................................ 94 2.6.3 The Decomposed Theory of Planned Behaviour (DTPB) ............................. 96 2.7 Chapter Summary .................................................................................................... 103 CHAPTER 3: RESEARCH FRAMEWORK .................................................................. 105 3.1 Introduction ............................................................................................................. 105 3.2 Conceptual Framework ........................................................................................... 110 3.3 Development of Hypotheses ................................................................................... 111 3.3.1 Attitude .......................................................................................................111 3.3.2 Religion… .................................................................................................... 112 3.3.3 Knowledge ................................................................................................... 114 3.3.4 Subjective Norms ......................................................................................... 116 3.3.5 Family Influence .......................................................................................... 118 3.3.6 Perceived Behavioural Control .................................................................... 120 3.3.7 Behavioural Intention ................................................................................... 127 3.4 Chapter Summary ................................................................................................... 131 CHAPTER 4: RESEARCH METHODOLOGY ............................................................. 132 4.1 Introduction ............................................................................................................. 132 4.2 Research Paradigm .................................................................................................. 133 4.2.1 Ontology135 4.2.2 Epistemology ............................................................................................... 135 4.2.3 Positivism ..................................................................................................... 138 4.2.4 Zakat Institution Paradigm ........................................................................... 139 4.3 Research Approach .................................................................................................. 140 4.4 Explanatory Research .............................................................................................. 140 4.5 Research Design ...................................................................................................... 141 4.6 Quantitative Research Method ................................................................................ 144 4.7 Population and Sample ............................................................................................ 146 4.8 Research Instruments and Construction .................................................................. 148 4.8.1 Questionnaire ............................................................................................... 148 4.8.2 Interview ...................................................................................................... 151 4.8.3 Pilot Study .................................................................................................... 152 4.8.4 Data Collection Method ............................................................................... 154 4.9 Data Analysis .......................................................................................................... 155 4.9.1 Data Preparation and Screening Process ..................................................... 156 4.9.2 Missing Value ............................................................................................. 157 4.9.3 Normality .................................................................................................... 158 4.9.4 Response Rate .............................................................................................. 159 4.9.5 Non-Response Bias ...................................................................................... 159 4.9.6 Common Method Bias ................................................................................. 160 4.10 Demographic Background ....................................................................................... 160 viii 4.10.1 Descriptive Analysis ................................................................................... 161 4.11 Factor Analysis ........................................................................................................ 161 4.11.1 Exploratory Factor Analysis (EFA) ............................................................. 163 4.11.2 Confirmatory Factor Analysis (CFA) .......................................................... 165 4.12 Measurement Index .................................................................................................. 169 4.12.1 Goodness- of- Fit ......................................................................................... 169 4.12.2 Chi-square/Degree of Freedom Ratio ......................................................... 170 4.12.3 Goodness-of-fit Index (GFI) and Adjusted Goodness-of-fit Index (AGFI) 172 4.12.4 Parsimonious Fit ......................................................................................... 172 4.13 Structural Model ...................................................................................................... 180 4.13.1 Path Analysis ............................................................................................... 180 4.14 Chapter Summary .................................................................................................... 181 CHAPTER 5: DATA ANALYSIS AND INTERPRETATION OF FINDINGS ............ 183 5.1 Introduction ............................................................................................................. 183 5.2 Preliminary Analysis ............................................................................................... 183 5.2.1 Data Screening Process ................................................................................ 184 5.2.2 Response Rate .............................................................................................. 185 5.2.3 Demographic Background ........................................................................... 185 5.3 Descriptive Analysis ................................................................................................ 190 5.3.1 Understanding about Zakat and Zakat Institution ........................................ 191 5.3.2 Descriptive Statistics of the Constructs Examined in the Study .................. 201 5.4 Factor Analysis ........................................................................................................ 205 5.4.1 Exploratory Factor Analysis (EFA) ............................................................. 206 5.4.2 Confirmatory Factor Analysis (CFA) .......................................................... 211 5.5 Measurement Model ................................................................................................ 212 5.5.1 Unidimensionality ........................................................................................ 224 5.5.2 Assessing the Validity and Reliability of the Pooled Measurement Model. 224 5.5.3 Reliability ..................................................................................................... 228 5.5.4 Normality ..................................................................................................... 229 5.6 Structural Model ...................................................................................................... 230 5.6.1 Specifying the Structural Model – Path Analysis ........................................ 234 5.6.2 Hypotheses Testing (Path Analysis) ............................................................ 236 5.7 Findings ................................................................................................................... 238 5.7.1 Interview with Zakat Payers and Zakat Administrators ............................... 241 5.7.2 Outcome of Interview with Zakat Administrators. ...................................... 243 5.7.3 Outcome of Interview With Zakat Payers .................................................... 245 5.8 Chapter Summary .................................................................................................... 249 CHAPTER 6: DISCUSSIONS, RECOMMENDATIONS, AND CONCLUSION ........ 251 6.1 Introduction ............................................................................................................. 251 6.2 Discussions of the Findings of the Study ................................................................ 251 6.2.1 Zakat Payers’ Understanding about Zakat and Zakat Institutions in Kwara State..............................................................................................................252 6.2.2 The Reasons for Zakat Payers in Kwara State of Nigeria Do Not Pay Their Zakat Dues to Zakat Institutions .................................................................. 254 ix 6.2.3 Main Factors That Can Influence Zakat Payers’ Intention to Patronise Zakat Institutions. 256 6.3 Summary of Findings .............................................................................................. 262 6.4 Research Implications and Recommendations ........................................................ 263 6.4.1 Implications for Theory Development ......................................................... 263 6.4.2 Implications for the Zakat Managers and Policy Makers ............................ 265 6.5 Limitations of the Study .......................................................................................... 267 6.6 Suggestions for the Kwara State Government ........................................................ 267 6.7 Suggestions for Future Research ............................................................................. 268 6.8 Conclusion ............................................................................................................... 271 REFERENCES ................................................................................................................ 272 x LIST OF TABLE Tables Page Table 2.1: Distribution of Zakat Among Asnaf (Percentage of Zakat Received) .............. 87 Table 2.2: Distribution Among Asnaf (Percent of Zakat Received in Figure) .................. 88 Table 2.3: Summary of Annual Collections of Zakat in Kwara State ............................... 89 Table 3.1: Operational Definition and Key Constructs of the Model .............................. 129 Table 4.1: Reliability Values for Pilot Test ..................................................................... 153 Table 4.2: EFA Requirement on Data Set ....................................................................... 164 Table 4.3: Minimum Sample Requirement for SEM ....................................................... 166 Table 4.4: Model Diagnostics in CFA ............................................................................. 168 Table 4.5: Index Categories of Acceptance for Every Index ........................................... 173 Table 4.6: Validity Requirement was achieved through the Following Processes .......... 176 Table 4.7: Reliability Requirement was achieved through the Following Process ......... 178 Table 5.1: Test of Normality, Shapiro-Wilk, Skewness, and Kurtosis of the Variables .................................................................................................... 185 Table 5.2: Demographic Background of the Respondents .............................................. 188 Table 5.3: Do you know that Zakat is One of the Pillars of Islam? ................................. 191 .Table 5.4: What is the Difference Between Zakat and Sadaqat? ................................... 191 Table 5.5: Is Zakat or Sadaqat More Important? ............................................................. 192 Table 5.6: Do You Know the Reward of the Zakat Payer? ............................................. 192 Table 5.7: Do You Know That Zakat Should Be Taken From Properties (Money, Certain Farm Product, Livestock, And Gold) When It Reaches A Certain Portion Known As Nisab? ............................................................. 193 Table 5.8: Are You Aware of the Rules and Regulations that Guide Zakat? .................. 193 Table 5.9: Do You Know When Your Zakat Is Due?..................................................... 193 xi Table 5.10: Do You Know Zakat Should Be Calculated Before You Deduct It From Your Money? .................................................................................... 194 Table 5.11: How Much Do You Pay As Your Zakat? ..................................................... 194 Table 5.12: How Do You Calculate Your Zakat? ............................................................ 195 Table 5.13: How Do You Pay As Your Zakat? ............................................................... 197 Table 5.14: How Do You Know There Are Institutions Known As Zakat & Sadaqat Committee And Zakat & Sadaqat Foundation In Kwara State? .......................................................................................................... 198 Table 5.15: How Frequently Do You Use Zakat Institution? .......................................... 198 Table 5.16: Why You Do Not Use Zakat Institutions Regularly? ................................... 199 Table 5.17: Why Do You Not Declare Your Assets? ...................................................... 199 Table 5.18: Mean Score and Standard Deviation by Items-Intention .............................. 202 Table 5.19: Mean Score and Standard Deviation by Item – Attitude .............................. 203 Table 5.20: Standard Deviation for the Items Measuring Subjective Norm .................... 203 Table 5.21: Mean Score and Standard Deviation by Items – Perceived Behavioural Control ................................................................................... 204 Table 5.22: Result of Examination of Constructs for Exploratory Factor Analysis ........ 207 Table 5.23: Factors Retention Results from Exploratory Factor Analysis ...................... 208 Table 5.24: Exploratory Factor Analysis for Independent Variables – Factor Loading for the Items in Attitude ............................................................... 208 Table 5.25: Exploratory Factor Analysis for Independent Variables – Factor Loading for the Items Retained in Subjective Norms. ............................... 209 Table 5.26: Exploratory Factor Analysis for Independent Variables - Factor loading for the Items Retained in Perceive Behavioural control ............... 210 Table 5.27: Fit Results for the Three Measurement Model after Item Purification ........ 217 Table 5.28: Summary of Items Dropped in Confirmatory Factor Analysis .................... 222 Table 5.29: Final Items used in Measurement Model ...................................................... 223 Table 5.30: Fitness Index for the Measurement Model ................................................... 224 xii Table 5.31: Factor Loading for All Items ........................................................................ 226 Table 5.32: CFA Results for the Measurement Model after Items Deletion ................... 226 Table 5.33: Discriminant Validity Index Summary ......................................................... 228 Table 5.34: Path Analysis SEM - Standard Estimate ...................................................... 235 Table 5.35: The Results of Hypotheses Testing for the Respective Path ........................ 237 Table 6.1: Research Objectives, Research Questions, Hypotheses, and Findings .......... 260 Table 6.2: Research Questions, Findings, and Implications Summary ........................... 269 xiii LIST OF FIGURES Figures Page Figure 3.1: Conceptual Framework for Factor Influencing Zakat Payers’ Patronage of Zakat Institution Based on the Decomposed Theory of Planned Behaviour ..................................................................................... 110 Figure 4.1: Research Design ............................................................................................ 143 Figure 5.1: CFA Attitude ................................................................................................. 214 Figure 5.2: CFA Subjective Norm ................................................................................... 215 Figure 5.3: CFA Perceived Behaviour Control................................................................ 216 Figure 5.4: Unstandardised Estimates for Final Measurement Model for All Constructs ................................................................................................... 220 Figure 5.5: Standardised Estimate for Final Measurement Model for All Constructs ................................................................................................... 221 Figure 5.6: Unstandardised Regression Weight for All Paths ......................................... 232 Figure 5.7: Standardised the Regression Weight for All Paths ....................................... 233 xiv LIST OF APPENDICES Appendices Page Appendix A ...................................................................................................................... 310 Appendix B ...................................................................................................................... 311 Appendix C ...................................................................................................................... 312 Appendix D ...................................................................................................................... 313 Appendix E ...................................................................................................................... 319