Zakat Compliance Behaviour: Good Corporate Governance with Muzakki’s Trust Approach (Survey on Muzakki of the National Board of Zakat (BAZNAS) in Garut)
Abstract
Zakat is obligation for every muslim which should be done. Beside the religious orders, zakat is also very influential for regional economic growth, especially the wealth distribution from each capable individual to unable. In Indonesia, the discrepancy between the potential and realization of zakat funds still being a phenomenon that must be resolved. One of the reasons why there is an imbalance between the potential and realization of zakat funds is because of the disobedience of muzakki in paying zakat. This research identifies the effect of good corporate governance implementation in zakat institutions on zakat paying compliance through muzakki’s trust in as a mediating variable. The number of samples used was as much as 100 muzakki spread in several service offices in Garut. The sample was selected using purposive sampling method with quota sampling technique. This study uses path analysis to identify good corporate governance in zakat institutions towards zakat paying compliance through muzakki’s trust as a mediating variable by causality method. The results showed that Good corporate governance and muzakki’s trust in that zakat institutions were in the high category and muzakki’s zakat paying in a high compliance too.
Keywords: Zakat, Compliance, Trust, Governance
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