Purpose

Although zakat is a principal way to redistribute wealth, a unique practice designed to achieve a sustainable Islamic economic and social system, zakat institutions and agencies in most Muslim countries still suffer from the perplexing issue of low zakat collections, ascribing this to the level of compliance among zakat payers. To provide more insight into this lacuna, this study aims to examine the role of trust in zakat institution through the relationship between socio-economic determinants (i.e. religiosity, moral reasoning, peer influence and system fairness) and zakat compliance decisions.

Design/methodology/approach

From a typical Islamic country, Yemen, a random sample of 274 entrepreneurs was drawn for a self-administered survey. To estimate and analyze the compliance model, SmartPLS structural equation modeling was used.

Findings

The results show that all hypothesized direct relationships are supported. Importantly, the trust-moderated interactions of religiosity, moral reasoning and peer influence on zakat compliance are significant, although its interaction with zakat system fairness is not.

Practical implications

The results should be helpful for policymakers and responsible institutions in Muslim communities to understand how different levels of trust can play an important role in Zakat payers’ compliance to boost or erode zakat funds. This research also contributes important inferences for managers about the necessity of inculcating religious and moral values among zakat payers, formulating a fair system and embarking on sensitization programs in society.

Originality/value

The research enriches the scanty literature by validating a viable compliance model drawing on the socio-economic theory of regulatory compliance. Moreover, the model integrates the moderating role of trust in socio-economic perspectives of zakat compliance.

中文翻译：

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对天课制度的信任是否会增强企业家的天课合规性？

目的

尽管天课是重新分配财富的主要方式，这是一种旨在实现可持续的伊斯兰经济和社会体系的独特实践，但大多数穆斯林国家的天课机构和机构仍然面临天课收入低的令人困惑的问题，将其归因于合规水平在天课付款人中。为了更深入地了解这一缺陷，本研究旨在通过社会经济决定因素（即宗教信仰、道德推理、同伴影响和系统公平）与天课合规决策之间的关系来检验信任在天课制度中的作用。

设计/方法/方法

从一个典型的伊斯兰国家也门，随机抽取了 274 名企业家进行自我管理调查。为了估计和分析合规性模型，使用了 SmartPLS 结构方程模型。

发现

结果表明，所有假设的直接关系都得到支持。重要的是，宗教信仰、道德推理和同伴影响对天课合规性的信任调节相互作用是重要的，尽管它与天课系统公平性的相互作用不是。

实际影响

结果应该有助于穆斯林社区的政策制定者和负责机构了解不同程度的信任如何在天课支付者遵守以增加或侵蚀天课资金方面发挥重要作用。这项研究还为管理者提供了重要的推论，即在天课支付者中灌输宗教和道德价值观的必要性，制定公平的制度并在社会中开展宣传计划。

原创性/价值

该研究通过利用监管合规的社会经济理论验证可行的合规模型，丰富了稀缺的文献。此外，该模型整合了信任在遵守天课的社会经济观点中的调节作用。