TRUST AND ZAKAT PAYMENT DECISIONS: EXAMINING THE MEDIATING EFFECTS OF RELIGIOSITY AND ACTUAL SELF
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Abstract
This study examines the effect of institutional trust on zakat payment decisions and investigates the mediating roles of religiosity and actual self among muzakki of LAZNAS Baitul Maal Hidayatullah Central Java. A quantitative explanatory design was employed using a cross-sectional survey. Data were collected from 203 muzakki selected through purposive sampling and analysed using Partial Least Squares Structural Equation Modeling. The measurement model demonstrated acceptable convergent validity, discriminant validity, and internal consistency. The structural model explained 67.3% of the variance in zakat payment decisions. The results show that institutional trust has a strong positive effect on zakat payment decisions (β = 0.774, p < 0.001), religiosity (β = 0.623, p < 0.001), and actual self (β = 0.341, p = 0.002). Religiosity also positively influences actual self (β = 0.262, p = 0.010). However, religiosity and actual self do not significantly affect zakat payment decisions. Furthermore, neither religiosity nor actual self mediates the relationship between institutional trust and zakat payment decisions, either independently or sequentially. These findings indicate that institutional trust is the principal determinant of muzakki decisions to pay zakat through a formal institution. Religiosity may encourage zakat compliance in general, but institutional choice is primarily determined by confidence in organisational integrity, competence, transparency, and accountability. The study highlights the importance of strengthening governance, programme traceability, and transparent reporting to sustain muzakki participation and loyalty.
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