Zakat paying behaviour and gender differences : the case for Saudi Arabia

Abstract

Zakat management is a significant mechanism for the development of any Muslim country, both socially and economically. As zakat is an obligation for all Muslims, regardless men and women, and it is a tool for socio-economic development of Muslim society, it is important to evaluate how zakat institution can be sustained by evaluating how different genders are perceiving zakat. Zakat plays a significant role in leveraging the productivity and efficiency of any Muslim society. It also plays a vital role in ensuring sustainable growth. The objective of this study was to investigate if there is any gender difference that influences the behavioural intention of zakat payment among Saudi men and women. The study used the Extended Theory of Planned Behaviour, which is an extension of the Theory of Reasoned Action (TRA) and Theory of Planned Behaviour (TPB) to explore the factors affecting zakat payment behaviour. This theory has six constructs that predict the intention to give zakat. Descriptive statistics and t-test were used to identify the difference in the variables across genders. The study summarised that there are differences in all ETPB factors, except for PBC. Therefore, the result shows that the gender differences of the five variables, two variables of the theory of ETPB (Injunctive Norm and Past Behaviour) are inclined towards women while another three variables (Attitude, Descriptive Norm, Moral Norm) are inclined towards men. Hence, the study significantly contributes to the improvement of zakat administration in Saudi Arabia, especially in Jeddah.