Analyzing the intention to pay Zakat among Indonesian muslims based on the theory of planned behavior

The purpose of the paper is to examine factors influencing the intention to pay zakat among Muslims in Indonesia. The Theory of Planned Behavior (TPB) was employed to examine whether attitude, subjective norms, and perceived behavioral control influence the intention of paying zakat. Three variables were added to examine their influence on attitude, namely knowledge, religiosity, and trust; thus making attitude the mediating factor. A questionnaire survey was conducted among 304 Muslims in Indonesia who have paid income zakat in the past. The results indicate that attitude, subjective norms, and perceived behavioral control are significant predictors of the intention to pay zakat. Attitude is further found to be influenced by knowledge about zakat, religiosity, and trust of zakat institutions, and attitude mediates the relationship between the three factors with the intention of paying zakat. As attitude, subjective norms, and perceived behavioral control are found to influence the intention to pay zakat, zakat institutions should consider these factors to encourage more Muslims to pay zakat through zakat institutions. This study supports the idea that the theory of planned behavior can effectively explain the intention to pay zakat, specifically among Muslims in Indonesia.