The Empirical Evidence on Taxpayers’ Intention to Claim Zakat Payment as a Tax Rebate

Malaysia is one of the Islamic countries that integrate zakat in tax system; Muslim individual taxpayers can minimize payment by claiming paid as a rebate which deducted from amount total income tax. Although has been applied system more than 20 years, there lacking research on its effectiveness to increase and compliance. This study step forward for integration research. The objective this examine taxpayers’ intention rebate. adopts variables Theory Planned Behaviour (i.e. attitude, subjective norm, perceived behavioural control) include knowledge variables. quantitative methodology was using questionnaire. found all have significant influence results not only expand minimal literature system, but also provide empirical evidence authorities understanding behaviour taxpayers.