Zakat compliance behavior: case of small and medium enterprises

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Survey analysis highlights predictors like religiosity and subjective norms affecting Zakat compliance.

Zakat compliance intention is significantly influenced by past behavior, subjective norms, and personal intrinsic religiosity.
The research analyzed data from 142 small and medium enterprises in Morocco using structural equation modeling.
Identifying key factors can enhance understanding of Zakat behavior and improve compliance among SMEs.
Practical implications suggest that academics and policymakers should focus on these factors to boost Zakat commitment.

Satt et al. (2025) studied this question.

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