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

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