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EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 10, Issue 6 (June 2023), Pages: 187-194


 Original Research Paper

Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability


 Nur Rizqi Febriandika *, Dilla Gading Kusuma, Yayuli


 Islamic Economic Law, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

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 * Corresponding Author. 

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Indonesia boasts the largest Muslim population worldwide; however, the allocation of zakat funds remains relatively low. This is primarily due to the fact that numerous Muslim communities have yet to channel their zakat contributions through formal institutions. Many individuals are still unaware of their obligation to pay zakat. Previous research has predominantly employed theoretical frameworks in consumer behavior, with limited emphasis on formal zakat institutions. Consequently, there is a scarcity of socialization and counseling initiatives pertaining to formal zakat institutions within the community. Therefore, the objective of this study is to develop a model for understanding zakat compliance behavior within formal zakat institutions, with a focus on the variables of religiosity, trust, credibility, and accountability. This investigation seeks to provide a comprehensive and in-depth comprehension of the topic. The study employs a quantitative research design, utilizing the Structural Equating Modeling (SEM) method. A total of 346 respondents, categorized as Muslim citizens obligated to pay zakat, were included in the sample. The study findings indicate that accountability and credibility significantly influence trust, whereas trust and religiosity impact zakat compliance behavior. Notably, trust emerges as the most influential variable regarding compliance with zakat payments within formal zakat institutions. Conversely, the variable of religiosity exerts the weakest impact on compliance with zakat payments in formal institutions. These findings suggest that zakat institutions should prioritize the credibility variable to enhance the trust of zakat payers, thereby increasing compliance with zakat payments.

 © 2023 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (

 Keywords: Zakat compliance behavior, Formal zakat institutions, Trust, Credibility, Religiosity

 Article History: Received 27 December 2022, Received in revised form 27 April 2023, Accepted 3 May 2023


This research was funded by RISETMU batch VI Majelis Diktilitbang.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.


 Febriandika NR, Kusuma DG, and Yayuli (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of Advanced and Applied Sciences, 10(6): 187-194

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