Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat

Zakat is a vital instrument for poverty reduction, and employment opportunity in the society. Studies about the intention to pay zakat in other places such as Kano remain scared. The objective of this paper is to discuss the moderating effect of attitude toward zakat payment on the relationship between moral reasoning and intention to pay among Muslim businessmen in Kano Nigeria. Empirically the study concludes that attitude and moral reasoning positively and significantly influence intention to pay Zakat among businessmen in Kano Nigeria. Theoretically new variable was tested in zakat environment.