... avoidance Zakat compliance Shariah Panel quantile regression GMM Zakat, one of the five pillars of Islam, holds profound religious significance, while taxation is a legal obligation imposed by the state. In the Kingdom of Saudi Arabia (KSA), both zakat and taxes constitute essential sources...

...Ega Rusanti; Moh. Muhlis Anwar Purpose 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. Design/methodology...

...Ahmad Ajib Ridlwan; Nurul Ilmi; Yan Putra Timur; J.S. Keshminder Purpose 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...

... and service quality) and zakat compliance among businessmen in a Muslim developing country. Design/methodology/approach A final sample of 315 Algerian entrepreneurs randomly collected through a self-administered survey was analysed. Drawing on the social cognitive theory, estimation and analysis were done...

..., peer influence and system fairness) and zakat compliance decisions. Design/methodology/approach From a typical Islamic country, Yemen, a random sample of 274 entrepreneurs was drawn for a self-administered survey. To estimate and analyze the compliance model, SmartPLS structural equation modeling...

... to policy formulation to the identified factors in line with the results so that zakat collection could be increased. Originality/value The study contributes generally to zakat compliance knowledge and specifically to zakat on business wealth in Muslim majority states in developing countries...