This study aims to identify the effect of Muslim entrepreneurs’ perception on zakat compliance mediated by intention to pay zakat with religiosity, and theory of planned behavior using subjective norm and perceived behavioral control. In addition, multi-group analysis is conducted by comparing male and female data groups.
The methodology in this research was based on a quantitative method by distributing questionnaires with a total of 388 respondents which were distributed to Muslim entrepreneurs in Indonesia. The collected data were analyzed using PLS-SEM 3.0 to test the effect of the hypothesis.
The results showed that the relationship between religiosity, subjective norm and perceived behavioral control has a significant influence on zakat compliance through intention to pay zakat. In the multi-group analysis test results obtained different results. In the male data group, subjective norm and perceived behavioral control have a direct influence on zakat compliance, while in the female data group, the constructs that have a direct influence are religiosity and perceived behavioral control.
This study is limited by its focus on gender-based analysis, which, while revealing behavioral differences in zakat compliance among male and female Muslim entrepreneurs, overlooks other influential demographic variables. Future research should consider factors such as education level and geographic location, which may affect financial literacy, religious understanding and attitudes toward zakat.
The findings indicate that perceived behavioral control emerges as the most influential predictor of zakat intention and compliance across both male and female respondents, underscoring the importance of ease, accessibility and knowledge. Accordingly, this study offers practical recommendations, including the implementation of zakat education programs and the enhancement of digital payment systems. Furthermore, subjective norms significantly influence zakat compliance among male participants, highlighting the role of social influence from religious leaders and trusted community figures. In contrast, religiosity is identified as the primary driver among female respondents, suggesting the value of spiritual development initiatives, such as Qur’anic study circles, to strengthen zakat awareness and commitment.
