Zakat Compliance Beyond Piety: Legal Attitudes, Normative Pressures, and Institutional Trust in a Muslim Society

Abstrak

This research is based on the gap between the presence of Zakat Management Organizations (OPZ) in West Sumatra, Indonesia and the general public’s lack of interest in paying zakat through institutions established under statutory regulations. The study examines how legal attitudes, subjective norms, and legal perceptions influence the interest in and behavior of paying zakat through OPZ in the West Sumatra community. A quantitative approach was used in conducting this study by which the data were collected through questionnaires and documentation via SMARTPLS 3. The research population comprised all non-civil servant muzakki (zakat payer) in West Sumatra. The sample areas were determined using a cluster sampling technique, with samples taken from four designated areas. The sample size was determined using the Lemeshow formula. Data analysis techniques included descriptive analysis and mediation analysis. The results showed that legal attitudes did not affect interest in paying zakat through official institutions, while subjective norms influenced interest in paying zakat. Legal perceptions influenced interest in paying zakat and zakat behavior. Interest influenced behavior regarding paying zakat through official institutions.