Antecedents of <i>zakat</i> payers' trust in an emerging <i>zakat</i> sector: an exploratory study

Mustafa, Murtala Oladimeji Abioye; Mohamad, Muslim Har Sani; Adnan, Muhammad Akhyar

doi:10.1108/17590811311314267

Cited by 49 publications

(47 citation statements)

References 79 publications

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“…Accordingly, the authors proposed a conceptual model where trust moderates the relationship between the intention to pay zakat and the public governance quality, accountability and effectiveness of zakat institutions. In a similar context, Abioye et al (2013) investigated the antecedents of zakat payers' trust towards a particular zakat institution. Drawn from the resource dependence and legitimacy theories, the authors identified four factors as antecedents of zakat payers trust, namely, perceived board capital, perceived disclosure practices, perceived stakeholder management and the legal position of zakat institutions.…”

Section: Literature On Governance Of Zakat Institutionsmentioning

confidence: 99%

“…As mentioned earlier, Abioye et al (2013) developed a governance framework for the institution of zakat derived from the early practices. Their model can be used in developing a zakat governance-compliance model in this paper; however, some adjustments are needed to include other factors that can influence zakat compliance in regulated zakat systems.…”

Section: Role Of Governance Vis-à-vis Zakat Compliancementioning

confidence: 99%

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Enhancing zakat compliance through good governance: a conceptual framework

Sawmar

Mohammed

2021

IJIF

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Purpose This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory. Design/methodology/approach This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour. Findings The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance. Research limitations/implications This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia. Originality/value This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

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Section: Literature On Governance Of Zakat Institutionsmentioning

confidence: 99%

Section: Role Of Governance Vis-à-vis Zakat Compliancementioning

confidence: 99%

Enhancing zakat compliance through good governance: a conceptual framework

Sawmar

Mohammed

2021

IJIF

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“…This hypothesis is supported with Extended Theory of Planned Behavior (ETPB). The trust of zakat payers has helped the survival of private zakat collection institutions when the government introduced compulsory zakat collection in Pakistan (Mustafa et al, 2013). The trust muzakki have in zakat collection institutions (amil) an be based on performance over time or based on previous zakat payment experiences.…”

Section: Theoretical Basis and Hypothesis Developmentmentioning

confidence: 99%

“…One reason for the low rate collection of zakat funds is that people prefer to distribute their own zakat (Yulianto, 2017;Zainal, Abu Bakar, Al, & Saad, 2016;Syafei, 2016). This means that trust in zakat institutions is low, including zakat institution in Indonesia (Khoer, 2013;Ahmad & Rusdianto, 2018;Permana & Baehaqi, 2018;Syafiq, 2016); Malaysia and Pakistan (Mustafa, Mohamad, & Adnan, 2013).…”

Section: Introductionmentioning

confidence: 99%

Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad

Fachrurrozie

Nurkhin

2019

SJEKI

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The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

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“…Meanwhile, if amil zakat is more intense in conducting socialization, education, and optimization of good management as described in the previous paragraph, it can improve the trust of muzakki with Zakat Management Organization. Consequently, the tendency of muzakki to pay zakat income through Zakat Management Organization is greater (Mustafa, Mohamad, & Adnan, 2013).…”

Section: Perceived Behavioral Control Towards Behavior and Intentionmentioning

confidence: 99%

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Amilahaq

Ghoniyah

2019

SJEKI

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This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.

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Antecedents of zakat payers' trust in an emerging zakat sector: an exploratory study

Cited by 49 publications

References 79 publications

Enhancing zakat compliance through good governance: a conceptual framework

Enhancing zakat compliance through good governance: a conceptual framework

Determinants of the Intention of Muzakki to Pay Professional Zakat

Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

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