This study aims to investigate the determinants of zakat compliance behavior among Muslim individuals in Indonesia, focusing on the role of attitudes, subjective norms, perceived behavioral control and trust in zakat institutions.
The study uses a quantitative research design and uses the theory of planned behavior (TPB) as the theoretical framework. Data were collected through a structured questionnaire distributed to 486 respondents across 40 cities in Indonesia. Partial least squares structural equation modelling was used to analyze the relationships between the variables.
The results indicate that attitudes and perceived behavioral control significantly influence intentions to pay zakat, while subjective norm shows a non-significant effect. In addition, the intention to pay zakat positively impacts zakat compliance behavior. However, the moderating effect of trust in zakat institutions on the relationship between intention and compliance behaviour was insignificant.
The findings offer valuable insights for policymakers and zakat institutions in Indonesia to design targeted interventions to promote zakat compliance. Strategies to enhance individuals’ perceived behavioral control, streamline zakat payment processes and foster trust in zakat institutions are recommended to improve compliance rates and optimize zakat collection efforts.
This study contributes to the literature by extending the TPB application to the context of zakat compliance behavior in Indonesia. The findings provide valuable empirical evidence on the psychological factors influencing zakat payment behavior and offer actionable recommendations for enhancing zakat collection processes in Muslim-majority regions.
