Unlocking Zakat compliance: extending the theory of planned behavior with trust in Zakat institutions as a moderator

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Quantitative analysis assesses attitudes, perceived behavioral control, and trust in zakat institutions, suggesting enhancements for compliance.

Zakat compliance behavior is primarily influenced by attitudes and perceived behavioral control, leading to higher intention to pay zakat.
Data from 486 respondents show that subjective norms have a negligible effect on compliance, while intention strongly impacts actual zakat payment.
Analysis utilized partial least squares structural equation modeling to explore relationships among variables linked to zakat compliance.
Findings indicate the importance of enhancing perceived behavioral control and trust in zakat institutions to improve compliance rates.

Rusanti et al. (2025) studied this question.

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Quantitative analysis assesses attitudes, perceived behavioral control, and trust in zakat institutions, suggesting enhancements for compliance.