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

JURIS (Jurnal Ilmiah Syariah) · Vol. 24 No. 2 (2025) · pp. 341–356

DOI
10.31958/juris.v24i2.13446
ISSN
2580-2763, 1412-6109
Published
2025-12-26
Publisher
Universitas Islam Negeri Mahmud Yunus Batusangkar
Language
en
License
creativecommons.org/licenses/by-nc-nd/4.0

Abstract

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.

Keywords

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11 authors · 20 co-authorship links

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Co-authorOrganisationJoint articles
Ramadhani Fitra BasriAffiliation unknown1
ZULKIFLI ZULKIFLIAffiliation unknown1
Firdaus FirdausAffiliation unknown1
Elimartati ElimartatiAffiliation unknown1
Nailur RahmiAffiliation unknown1
Vasco FronzoniAffiliation unknown1
Evi Susanti TasriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/Juris/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Zakat Compliance Beyond Piety: Legal Attitudes, Normative Pressures, and Institutional Trust in a Muslim Society</dc:title>
	<dc:creator xml:lang="en">Nopiardo, Widi</dc:creator>
	<dc:creator xml:lang="en">Karimi, Syafruddin</dc:creator>
	<dc:creator xml:lang="en">Ridwan, Endrizal</dc:creator>
	<dc:creator xml:lang="en">Yonnedi, Efa</dc:creator>
	<dc:subject xml:lang="en">Zakat Compliance</dc:subject>
	<dc:subject xml:lang="en">Legal Attitudes</dc:subject>
	<dc:subject xml:lang="en">Normative Pressures</dc:subject>
	<dc:subject xml:lang="en">Muslim Society</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Universitas Islam Negeri Mahmud Yunus Batusangkar</dc:publisher>
	<dc:date>2025-12-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/Juris/article/view/13446</dc:identifier>
	<dc:identifier>10.31958/juris.v24i2.13446</dc:identifier>
	<dc:source xml:lang="en">JURIS (Jurnal Ilmiah Syariah); Vol. 24 No. 2 (2025); 341-356</dc:source>
	<dc:source xml:lang="id">Juris; Vol 24 No 2 (2025); 341-356</dc:source>
	<dc:source>2580-2763</dc:source>
	<dc:source>1412-6109</dc:source>
	<dc:source>10.31958/juris.v24i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/Juris/article/view/13446/5432</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Widi Nopiardo, Syafruddin Karimi, Endrizal Ridwan, Efa Yonnedi</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-nc-nd/4.0</dc:rights>
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