Zakat Paying Behavior and Gender Differences: The Case of Saudi Arabia


  • Sarah Gamal Hussein International Islamic University Malaysia, Malaysia
  • Ahmad Zamri Osman International Islamic University Malaysia, Malaysia


Zakat, Zakat management, Muslim society, Socio-Economic development, Saudi Arabia


Zakat management is a significant mechanism for developing any Muslim country, both socially and economically. As zakat is an obligation for all Muslims, regardless of gender, and it is a tool for Muslim society socio-economic development, it is important to evaluate how zakat institutions can be sustained by assessing 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. This research investigates if there is any gender difference influencing the behavioral intention of zakat payment among Saudi men and women. The research used the Extended Theory of Planned Behavior (ETPB), which is an extension of the Theory of Reasoned Action (TRA) and Theory of Planned Behavior (TPB) to explore the factors affecting zakat payment behavior. 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 research summarized that gender differences occur in all ETPB factors, except for Perceived Behavioral Control (PBC). The results show that for the gender differences in the five variables, two variables of the theory of ETPB (Injunctive Norm and Past Behavior) are inclined toward women while another three variables (Attitude, Descriptive Norm, Moral Norm) are inclined toward men. Hence, the research can contribute to the policy making exercise in improving zakat administration in Saudi Arabia, especially in Jeddah.



Abu Bakar, B., and A.R. Abdul Rahman. “A Comparative Study of Zakah and Modern Taxation.” Journal of Islamic Economics 20 no. 1 (2007): 25-40.

______, and H.M. Abdul Rashid. “Motivations of Paying Zakat on Income: Evidence from Malaysia.” International Journal of Economics and Finance 2, no. 3 (2010): 76-85.

______, M. Hafiz, and Abdul Rashid. “Motivations of Paying Zakat on Income: Evidence from Malaysia.” International Journal of Economics and Finance 2, no. 3 (2010): 76-84.

Abdullah, M., and N. Sapiei. “Do Religiosity, Gender and Educational Background Influence Zakat Compliance? The Case of Malaysia.” International Journal of Social Economics 45 no. 8 (2018): 1250-64.

Ajzen, Icek. “From Intentions to Actions: A Theory of Planned Behavior.” Action control. Springer, Berlin, Heidelberg, 1985. 11-39.

______, and Jane Klobas. “Fertility intentions: An Approach Based on the Theory of Planned Behavior.” Demographic Research 29 (2013): 203-32.

______, T.J. Madden. “Prediction of Goal-Directed Behavior: Attitudes, Intentions and Perceived Behavioral Control.” J Exp Soc Psychol 22 no. 5 (1986): 453–74.

______. Constructing a TPB Questionnaire: Conceptual and Methodological Considerations, Citeseerx, (2002)

______. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes 50 (1991): 179–211.

Al Jaffri Saad, R., and R. Haniffa. “Determinants of Zakah (Islamic Tax) Compliance Behavior.” Journal of Islamic Accounting and Business Research 5, no. 2 (2014): 182-93.

Al-Asfour, A., H.A. Tlaiss, S.A. Khan, and J. Rajasekar. “Saudi Women’s Work Challenges and Barriers to Career Advancement.” Career Development International 22 (2017): 184–99.

Allami, Abdullah Wahib. Principalizing Islamic Zakat as a System of Taxation. Diss. Brunel University London, 2016.

______. “Zakat as Islamic Taxation and its Application in the Contemporary Saudi Legal System.” Journal of Islamic State Practices in International Law (JISPIL) (2009): 83

Almobaireek, W.N., and T.S. Manolova. “Who Wants to be an Entrepreneur? Entrepreneurial Intention among Saudi University Students.” African Journal of Business Management 6, no. 11 (2012): 4029-40.

Almunajjed, M. Women’s Employment in Saudi Arabia: A Major Challenge. Riyadh, Saudi Arabia: Booz & Co., 2010.

AL-Saif, M. Gender Segregation in Higher Education. Arab news (2013).

Andam, A.C. “Factors Influencing Intention to Give Zakat On Employment Income: Experience from Marawi City.” [Unpublished master Thesis]. International Islamic University Malaysia, 2016.

Ariff, M. “The Islamic Voluntary Sector in Southeast Asia: Islam and the Economic Development of Southeast Asia.” Institute of Southeast Asian Studies, 1991.

Beutel, A.M., and M.M. Marini. “Gender and Values.” American Sociological Review 60 (1995): 436-48.

Borkowski, S.C., and Ugras, Y.J. “Business Students and Ethics: A Meta-Analysis.” Journal of Business Ethics 17, no. 11 (1998): 1117-27.

Bozionelos, G., and P. Bennett. “The Theory of Planned Behaviour as Predictor of Exercise: The Moderating Influence of Beliefs and Personality Variables.” Journal of Health Psychology 4 (1999): 517-29.

Coates, Jennifer. Women, Men, and Language: A Sociolinguistic Account of Sex Differences in Language. London & New York: Longman, 1986.

Conner K.R., P.C. Britton, L.M. Swords, T.E. Joiner. “Suicide Attempts Among Individuals with Opiate Dependence: The Critical Role of Belonging.” Addictive Behaviors 32 (2007): 1395–404.

Eagle, D., L.A. Keister, and J.N.G. Read. “Household Charitable Giving at the Intersection of Gender, Marital Status, and Religion.” Nonprofit and Voluntary Sector Quarterly 47, no. 1 (2018): 185-205.

Eagly, Alice H. Sex Differences in Social Behavior: A Social-Role Interpretation. Hillsdale, NJ, US: Lawrence Erlbaum Associates, Inc., 1987.

Einolf, C.J. “Gender Differences in the Correlates of Volunteering and Charitable Giving.” Nonprofit and Voluntary Sector Quarterly 40, no. 6 (2011): 1092-112.

Farrokhvar, L., A. Ansari, and B. Kamali. “Predictive Models for Charitable Giving using Machine Learning Techniques.” PloS one 13, no. 10 (2018): e0203928.

Fishbein, Martin, and Icek Ajzen. Belief, Attitude, Intention, and Behavior an Introduction to Theory and Research. Addison-Wesley Publishing Company, 1975. net/~icek.aizen/book/ch1.pdf.

Ghazali, M.H. Zakat Compliance Behaviour: A Case of Zakat on Employment Income in IIUM. [Unpublished Master Thesis]. International Islamic University Malaysia, 2014.

Gittell, R., and E. Tebaldi. “Charitable Giving: Factors Influencing Giving in US States.” Nonprofit and Voluntary Sector Quarterly 35, no. 4 (2006): 721-36.

Hairunnizam, W., A. Sanep, M.N.M. Ali. “Kesedaran Membayar Zakat Pendapatan di Malaysia.” Islamiyyat 29 (2007): 53-70.

______, A. Sanep, M.N.M. Ali. Kesedaran Membayar Zakat Pedapatan di Malaysia. In Islamic Economic and Finance Seminar Universiti Utara Malaysia (2005): 265-74.

Hasseldine, J., and B. Hite. “Framing, Gender and Tax Compliance.” Journal of Economic Psychology 24, no. 4 (2003): 517–33

Huse, M. and A.G. Solberg. “Gender Related Boardroom Dynamics: How Women Make and Can Make Contributions on Corporate Boards.” Women in Management Review 21 (2006): 113–30.

Jaafar, H.S., I.R. Endut, N. Faisol, and E.N. Omar. “Innovation in Logistics Services: Halal Logistics.” Paper Presented at 16th International Symposium on Logistics (ISL), Berlin, Germany, 10-13 July 2011.

Knowles, S.R., M.K. Hyde, and K.M. White. “Predictors of Young People’s Charitable Intentions to Donate Money: An Extended Theory of Planned Behavior Perspective.” Journal of Applied Social Psychology 42, no. 9 (2012): 2096-110.

Kollmuss, A., and J. Agyeman. “Mind The Gap: Why Do People Act Environmentally and What are the Barriers to Pro- Environmental Behavior?” Environmental Education Research, 8 no. 3 (2002): 239–60.

Lee T.W., T.R. Mitchell, B.C. Holtom, L.S. McDaniel, and J.W. Hill. “The Unfolding Model of Voluntary Turnover: A Replication and Extension.” Academy of Management Journal 42, no. 4 (1999): 450-62.

Leslie, L.M., M. Snyder, and T. M. Glomb. “Who Gives? Multilevel Effects of Gender and Ethnicity on Workplace Charitable Giving.” Journal of Applied Psychology 98, no. 1 (2013): 49-62.

Liao Yue, E.T.S., and F.D. Genevieve. “The Acute Relationships Between Affect, Physical Feeling States, and Physical Activity in Daily Life: A Review of Current Evidence.” Frontiers in Psychology 6 (2015): 1-7.

Linden, V.D. “Charitable Intent: A Moral or Social Construct? A Revised Theory of Planned Behavior Model.” Curr Psychol 30, no. 4 (2011): 355-74.

Ma, L.K., R..J. Tunney, and E. Ferguson. “Does Gratitude Enhance Prosociality? A Meta-Analytic Review.” Psychological Bulletin 143, no. 6 (2017): 601-35.

Mesch, D.J., M.S. Brown, Z.I. Moore, and A.D. Hayat. “Gender Differences in Charitable Giving.” International Journal of Nonprofit and Voluntary Sector Marketing 16, no. 4 (2011): 342-55.

Metwally, M.M. “Economic Consequences of Applying Islamic Principles in Muslim Societies.” International Journal of Social Economics 24, no. 7/8/9 (1997): 941-57.

Meyers-Levy., J. “The Influence of Sex Roles on Judgment.” Journal of Consumer Research 14, no. 4 (1988): 522-30.

Ministry of Economy and Planning, Kingdom of Saudi Arabia. Sustainable Development Goals (17 July 2018).

Muneeza, A. “Zakat & Women: from Receiver to Givers.” Aura Monthly Women’s Magazine, 2021.

Mustafa, M.O.A., M.H.S. Mohamad and M.A. Adnan. “Antecedents Of Zakat Payers Trust in An Emerging Zakat Sector: An Exploratory Study.” Journal of Islamic Accounting and Business Research 4, no. 1 (2013): 4-25.

Naseem, S., and K. Dhruva. “Issues and Challenges of Saudi Female Labor Force and the Role of Vision 2030.” International Journal of Economics and Financial Issues 7, no. 4 (2017): 23-7.

Neumayr, M., and F. Handy. “Charitable Giving: What Influences Donors’ Choice among Different Causes?” VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 30, no. 4 (2019): 783-99.

Piper, G., and S.V. Schnepf. “Gender Differences in Charitable Giving in Great Britain.” Voluntas: International Journal of Voluntary and Nonprofit Organizations 19, no. 2 (2008): 103-24.

Pomazal, R.J., and J.J. Jaccard. “An Informational Approach to Altruistic Behavior.” Journal of Personality and Social Psychology 33 (1976): 317-26.

Preisler, Bent. “The Tentative Female.” English Today 3, no. 4 (1987): 29-30.

Sanchez, J., L. Callarisa, R.M. Rodríguez, and M.A. Moliner. “Perceived Value of the Purchase of a Tourism Product.” Tourism Management 27, no. 3 (2006): 394–409.

Sapingi, Raedah, Noormala Ahmad, and Marziana Mohamad. “A Study on Zakah of Employment Income: Factors that Influence Academics’ Intention to Pay Zakah.” 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding. 2011.

Saudi Labor Market Update - Q2. “Jadwa Investment is licensed by the Capital Market Authority to conduct Securities Businesses.” 2018. file:///C:/Users/Dell/ Desktop/Save%20school/20181030_Saudi-labor-market-update-Q2-

Sekaran, Uma. Research Methods for Business. A Skill Building Approach (4th Edition). New York: John Wiley & Sons, 2003.

Sheraz Gul M. “Is Women Empowerment and Gender Equality A Key to Sustainable Development?” Lahore University of Management Sciences, 2018.

Smith, J.R., and A. McSweeney. “Charitable Giving: The Effectiveness of a Revised Theory of Planned Behavior Model in Predicting Donating Intentions and Behavior.” Journal of Community and Applied Social Psychology 17, no. 5 (2007): 363-86.

Suryaningsih, S.A. “Women Workers and Professional Zakat Literations.” IQTISHODUNA: Jurnal Ekonomi Islam 9 (2020): 247-58.

Warburton, J. and D.J. Terry. “Volunteer Decision Making by Older People: A Test of a Revised Theory of Planned Behavior.” Basic and Applied Social Psychology 22, no. 3 (2000): 243-55.

Wilhelm, M.O., and R. Bekkers. “Helping Behavior, Dispositional Empathic Concern, and the Principle of Care.” Social Psychology Quarterly 73, no.1 (2010): 11-32.

Wilson, J. and Musick, M. “Who Cares? Toward an Integrated Theory of Volunteer Work.” American Sociological Review 62 (1997): 694-713.

Zainol, B., M.I. Kamil, and M.S. Faridahwati. “Predicting Compliance Intention on Zakah on Employment Income in Malaysia: An Application of Reasoned Action Theory.” Journal Pengurusan 28 (2009): 85–102.

Zuckerman, M., and H.T. Reis. “Comparison of Three Models for Predicting Altruistic Behavior.” Journal of Personality and Social Psychology 36, no. 5: (1978): 498-510.




How to Cite

Hussein, S. G., & Osman, A. Z. (2022). Zakat Paying Behavior and Gender Differences: The Case of Saudi Arabia. International Journal of Economics, Management and Accounting, 30(2), 505–533. Retrieved from