“…For instance, from the context of Malaysia, it is the obligation of each state to collect the zakat funds (Rahim & Rahman, 2007). In this regard, the role of Indonesian agency is significant which is responsible for collecting and distributing zakat payments to the needy people in the local community (Bakar & Abdghani, 2011;Havidz & Setiawan, 2015;Ali et al, 2016;Hammoud & Bittar, 2016;Bittar, 2017;Javaid & Alalawi, 2018;Hassan & Alanazi, 2018).…”