Determinant Factors of Zakat Compliance Behavior of Muzakki: Evidence from Malaysia

This study is to examine the variables and determining factors of zakat compliance behavior of muzakki in Malaysia. This study explores 24 determining variables of zakat compliance behavior based on Islamic concept and also previous studies. 285 muzakki were being respondents at 14 states in Malaysia. Data was analyzed by factor analysis with varimax rotation using SPSS 20. The results showed there are 20 variables and 5 groups of factors that form zakat compliance behavior of muzakki in Malaysia. The implication of study will be a reference for the next studies by taking the proven indicators in this study which are related to zakat compliance behavior of muzakki. For methodology implication, this study can be a reference for exploration study to find the indicators of each variable. For policy implication, this study can provide thoughts for governments and General Authority of Zakat to synergize each other in encouraging factors that could lead to Muzakki niyyah (intention) and behavior to pay their zakat obligation voluntary.