Izlawanie MuhammadNur Shahira Mohamad Nor2024-05-292024-05-2920212022-2-14Izlawanie Muhammad, & Nur Shahira Mohamad Nor. (2021). The Empirical Evidence on Taxpayers’ Intention to Claim Zakat Payment as a Tax Rebate. International Journal of Business and Society, 22(2), 637-652. https://doi.org/10.33736/ijbs.3748.20211511-667010.33736/ijbs.3748.2021https://publisher.unimas.my/ojs/index.php/IJBS/article/view/3748https://oarep.usim.edu.my/handle/123456789/10492Volume: 22 No: 2 (pp.:637-652)Malaysia is one of the Islamic countries that integrate zakat in the tax system; Muslim individual taxpayers can minimize tax payment by claiming zakat paid as a tax rebate which is deducted from the amount of total income tax. Although zakat rebate has been applied in the tax system more than 20 years, there is lacking research on its effectiveness to increase zakat and tax payment compliance. This study is a step forward for more zakat rebate and the integration of zakat and tax research. The objective of this study is to examine Muslim individual taxpayers’ intention in claiming zakat as a tax rebate. This study adopts the variables in the Theory of Planned Behaviour (i.e. attitude, subjective norm, perceived behavioural control) and include knowledge as the variables. The quantitative research methodology was applied by using a questionnaire. This study found that all variables have significant influence on Muslim individual taxpayers’ intention in claiming zakat payment as a tax rebate. The results of this research not only expand the minimal literature on the integration of zakat in the tax system, but also provide empirical evidence to the tax and zakat authorities in understanding the behaviour of Muslim individual taxpayers.en-USZakat, Tax Rebate, Theory of Planned Behaviour, KnowledgeArticle637652222