Awareness of zakat and tax from perspective of undergraduate students

The purpose of this study is to identify the awareness of undergraduates of UMK student in term of zakat and tax. The sample is focused on Islamic Banking and Finance program (SAB) student from year 1 until year 4 students with a total number of number of 100 respondents which are chosen randomly to answer the questionnaires. The crucial scope of zakat and tax is still not quite meaningful in the field of islamic banking and finance to both Muslim and non-Muslim undergraduate. In other words, the present research primarily intended to investigate to what extent the theoretical model is applicable in predicting awareness of zakat and tax by adding a path from attitude, knowledge, subjective norms and motivation. The result of the study revealed that both knowledge and subjective norms influence awareness with zakat and tax. Meanwhile, the remaining variables which are attitudes and motivation do not influence the awareness. Based on the finding, it can be revealed that knowledge and subjective norms are important. Thus, can be used for institution of zakat and tax plus the policy makers to promote and educate the general public as to the importance of zakat and tax distribution. The implication of the finding for future research and the limitation of the study are also highlighted.