Determinants of Zakat Compliance among Muslim Individuals: A Systematic Literature Review

Abstract

Zakat, also known as almsgiving, is the fourth pillar of Islam. Extensive literature has reported different factors in influencing zakat compliance. This study aims to identify, review and synthesize the determinants of zakat compliance among Muslim individuals. The present paper carried out a systematic literature review (SLR) of the related literature. The inclusion criteria were: i) publication date between 2000 and 2020, ii) being an empirical study, iii) written in English, and iv)published in the Scopus or Google Scholar database. Following Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) procedures, 12 eligible empirical studies were included. The review suggests that compliance to pay zakat is determined by 1) psychological factors, 2), environmental factors, 3) organizational factors and 4) socio-demographic factors. This study contributes to the literature by consolidating studies on the factors determining zakat compliance among Muslim individuals and offers some implications for practitioners in implementing appropriate strategies to increase zakat collection.