This conceptual paper examines how trust influences zakat compliance among Malaysian Muslims, using insights from Ibn Khaldun’s perspective. Although zakat institutions in Malaysia are well established, many eligible Muslims still prefer to pay zakat directly rather than through official channels. This situation reflects a gap in public trust toward zakat institutions. Guided by Ibn Khaldun’s ideas of justice (?adl), trustworthiness (amanah), and social cohesion (?asabiyyah), this paper proposes a framework that views trust as a key factor connecting institutional practices to compliance behaviour. Three main elements are identified as building; (1) trust: transparency, reflecting openness and accountability in zakat management; (2) service quality, relating to the efficiency and responsiveness of institutional services; and (3) ethical integrity, referring to the moral and religious credibility of zakat officers. By combining classical Islamic thought with modern governance concepts, this paper offers a clearer understanding of how trust can strengthen zakat compliance. The proposed framework provides valuable insights for zakat institutions and policymakers to improve public confidence and encourage more effective zakat collection and distribution.
Abdul Rahman, R., Alias, M. H., & Omar, S. M. N. S. (2022). Determinants of zakat compliance behavior among Malaysian Muslims: The moderating role of trust. International Journal of Islamic Economics and Finance Research, 5(1), 1-15.
Abdullah, N., Kamarudin, F., & Ismail, Z. (2019). Service quality and trust in zakat institutions: A Malaysian perspective. International Journal of Islamic Business and Management, 9(4), 404-419.
Alimin, N. S. N. B., Awang, S. R. B., Ahmad, T., Safar, J. A., & Nain, S. M. (2018). Trustworthiness: The core of leadership in Islam. In SHS Web of Conferences (Vol. 56, p. 03002). EDP Sciences. https://doi.org/10.1051/SHSCONF/20185603002
Ansori, H. R., & Violita, E. S. (2025). Transparency and Accountability in Zakat Institutions. Eduvest: Journal Of Universal Studies, 5(6).
Azhar, M., & Othman, R. (2020). Ethical governance and trust in zakat organizations: A Malaysian study. Journal of Islamic Accountability and Governance, 3(1), 35-50.
Aziz, M. R. A., & Anim, N. A. H. M. (2020). Trust towards zakat institutions among muslims business owners. Jurnal Ekonomi & Keuangan Islam, 1-9. https://doi.org/10.20885/jeki.vol6.iss1.art1
Darling, L. T. (2007). Social Cohesion (‘Asabiyya) and Justice in the Late Medieval Middle East. Comparative studies in society and history, 49(2), 329-357. https://doi.org/10.1017/S0010417507000515
Dimaro, M. E. (2023). Service quality for customers’ satisfaction: A literature review. European Modern Studies Journal, 7(1), 267-276. https://doi.org/10.59573/emsj.7(1).2023.24
Doktoralina, C. M., & Zakaria Bahari, Z. (2019). Integrity and Hisbah in the Zakat Management Mechanism on Zakat Institutions. Caturida Meiwanto Doktoralina and Bahari, Z., Integrity and Hisbah in The Zakat Management Mechanism on Zakat Institutions. Journal of Islamic, Social, Economics and Development (JISED), 4(26), 24-33.
Dusuki, A. W. (2006, November). Ibn Khaldun’s concept of social solidarity and its implication To Group-Based Lending Scheme. In 4 th International Islamic Banking and Finance Conference (pp. 1-21).
Elmaghrabi, M., Mohammed, M. O., & Jan, M. T. (2020). Towards developing standards for the zakat administration in the Republic of Sudan. International Journal of Management and Applied Research, 7(2), 136-146. https://doi.org/10.18646/2056.72.20-010
Erlane, K.G., Asmah, A.A., Sakinah, M.T., & Nahla, S. (2018). Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions. Global Journal Al-Thaqafah, 8, 73-86. https://doi.org/10.7187/gjatsi2018-05
Febriandika, N. R., Kusuma, D. G., & Yayuli. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of Advanced and Applied Sciences, 10(6), 187-194. https://doi.org/10.21833/ijaas.2023.06.022
Hasan, A., Muzainah, G., al Amruzi, F., & Hafidzi, A. (2023). Ibn Khaldun's Concept of Law and its Relevance in the Formation of Modern Legal Systems. KnE Social Sciences, 919-928. https://doi.org/10.18502/kss.v8i9.13404 https://malaysiagazette.com/2024/12/14/keluarga-Asnaf-di-selangor-dijangka-cecah-157000-menjelang-2030/
Husni, D. (2016). Pengukuran konsep amanah dalam pendekatan kualitatif dan kuantitatif. Jurnal Psikologi, 43(3), 194-206. https://doi.org/10.22146/jpsi.11233
Ibn Khaldun. (1967). The Muqaddimah: An introduction to history (F. Rosenthal, Trans.). Princeton University Press.
Ikram M., Y. (2022, August 29). Luahan pembaca: Ramai yang mampu, tapi masih culas bayar zakat. Kosmo Digital. https://www.kosmo.com.my/2022/08/29/luahan-pembaca-ramai-yang-mampu-tapi-masih-culas-bayar-zakat/
Jabbar, S. (2024). Service quality and trust in Islamic charitable organizations. Journal of Islamic Marketing, 15(2), 256-273.
Jamaludin, H.B., Zhang, H., Syed Salleh, S., & Lacheheb, Z. (2025). Trust as the engine of change: a conceptual model for trust building in zakat institutions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/jiabr-03-2024-0099
Khaldun, I. (2015). The Muqaddimah: An introduction to history (F. Rosenthal, Trans.). Princeton University Press. (Original work published 1377).
Khalwani, A. M. (2024). Pengaruh Kepercayaan dan Kualitas Pelayanan terhadap Minat Masyarakat Membayar ZIS di LAZ Rumah Zakat Pusat. Likuid Jurnal Ekonomi Industri Halal, 4(1), 18-31. https://doi.org/10.15575/likuid.v4i1.28124
Litriani, E., Handayani, D. L., & Lestari, C. (2021). Korelasi antara transparansi lembaga pengelola zakat dengan tingkat kepercayaan muzakki dalam membayar zakat di badan amil zakat nasional (BAZNAS) Kota Palembang. Jurnal I-Philanthropy: A Research Journal On Management Of Zakat and Waqf, 1(1), 53-64.
Mahdar, N. (2020). Increase Muzaki Loyalty To the Zakat, Infaq, and Shadaqah Muhammadiyah Institutions in Indonesia. Dinasti International Journal of Management Science, 2(2), 162-173. https://doi.org/10.31933/DIJMS.V2I2.577
M?gdad, A. (2019). Managing zakat through institutions: case of Malaysia. International Journal of Islamic Economics and Finance Studies, 5(3), 28-44. 10.25272/ijisef.519228
Mohamed, I. S. (2024, May 14). 1.5 juta orang Islam di Selangor belum bayar zakat. Kosmo Digital. https://www.kosmo.com.my/2024/05/14/1-5-juta-orang-islam-di-selangor-belum-bayar-zakat/
Mohamed, I. S. (2024, May 14). 1.5 juta orang Islam di Selangor belum bayar zakat. Kosmo Digital. https://www.kosmo.com.my/2024/05/14/1-5-juta-orang-islam-di-selangor-belum-bayar-zakat/
Mohdali, R., Mohd Said, J., & Othman, M. A. (2021). The impact of trust and transparency on zakat compliance: A study in Malaysia. Journal of Islamic Accounting and Business Research, 12(5), 699-717.
Mokhtar, S. S. B. S., Mahomed, A. S. B., & Hashim, H. (2018). The factors associated with zakat compliance behaviour among employees. International Journal of Economics and Management, 12(2), 687-696.
Muhammad, S. A., & Saad, R. A. J. (2016). Determinants of trust on zakat institutions and its dimensions on intention to pay zakat: A pilot study. Journal of Advanced Research in Business and Management Studies, 3(1), 40-46.
Nadlifah, W. (2015). Pengaruh transparasi dan tanggung jawab (resposibility) terhadap kepatuhan membayar zakat di Lembaga Amil Zakat Kota Malang (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).
Nafi’Hasbi, M. Z., & Widayanti, I. (2023). Transparency of Zakat Funds to Increase Public Trust in Zakat Institutions. In Indonesian Conference of Zakat-Proceedings (pp. 434-440).
Obaidullah, M., & Latiff, H. S. H. A. (2008). Islamic finance for micro and medium enterprises. Islamic Research & Training Institute Islamic Development Bank, Centre for Islamic Banking, Finance and Management Universiti Brunei Darussalam.
Papadopoulos, D., Karipoglou, G., Glykas, M., & Dima, T. (2024). Service quality in business excellence maturity assessment. In 9th International Scientific Business Conference LIMEN 2023 (pp. 51-58). https://doi.org/10.31410/limen.2023.51
Parris, D. L., Dapko, J. L., Arnold, R. W., & Arnold, D. (2016). Exploring transparency: a new framework for responsible business management. Management Decision, 54(1), 222-247. https://doi.org/10.1108/MD-07-2015-0279
Qardawi, Y. (1999). Fiqh al-Zakat: A comparative study of Zakat, regulations and philosophy in the light of the Qur'an and Sunnah (Vol. 1). Dar al-Taqwa.
Rufaedah, D. A., & Patih, H. (2024). Governance Zakat Produktif: Membangun Lembaga yang Transparan dan Akuntabel. https://doi.org/10.63321/jise.v2i1.48
Ruslan, A., Widyawati, W., & Hamzah, A. (2022). The Decision to Zakah: The Interacting Roles of Transparency, Service Quality, and Trust. Jurnal Minds: Manajemen Ide dan Inspirasi, 9(1), 19-34. https://doi.org/10.24252/minds.v9i1.26238
Saad, N. A. M., Suffian, M. T. M., Tarmizi, M. A., Ab Rahman, L., Shamsudin, S. M., & El Aiyubbi, D. (2024). Business Zakat Compliance Behaviour in Malaysia: Insights from SME Owners. Accounting and Finance Research, 13(4), 1-12.
Saeed, M. H. (2023). The concept of justice in Islam–by confirming Ibn Khaldun views. Halabja University Journal, 8(2), 168-185. https://doi.org/10.32410/huj-10470
Said, J., Ghani, E. K., & Zainal, H. (2021). Trust, accountability and zakat compliance: A conceptual framework. International Journal of Ethics and Systems, 37(3), 432-449.
Samsu Had. M., Z. (2024, December 14). Keluarga Asnaf di Selangor dijangka cecah 157,000 menjelang 2030. MalaysiaGazette.
Samargandi, N., Tajularifin, S.M., Ghani, E.K., Aziz, A.A., & Gunardi, A. (2018). Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence. Business and Economic Horizons. https://doi.org/10.15208/BEH.2018.60
Sapingi, R., Nelson, S. P., Obid, S. N. S., Puat Nelson, S., & Normala Sheikh Obid, S. (2020). Development of Malaysian Zakat Administration and Financial Reporting of Zakat Institutions. European Proceedings of Social and Behavioural Sciences, 100.
Sarif, S., Ali, N. A., & Kamri, N. A. (2020). The Advancement of Zakat Institution in Malaysian Post Islamic Revivalism Era. Journal of Al-Tamaddun, 15(2), 71-79.
Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill-building approach (8th ed.). Wiley.*
Shuhari, M. H., Hamat, M. F., Basri, M. N. H., Khairuldin, W. M. K. F., Wahab, M. R., Alwi, E. A. Z. E., & Mamat, A. (2019). Concept of al-amanah (trustworthiness) and al-mas' uliyyah (responsibility) for human's character from ethical Islamic perspective. J. Legal Ethical & Regul. Isses, 22, 1.
Sori, Z.M. & Mohd, S.M.R (2023), ‘Governance issues in managing zakat funds: the experience of selected zakat management institutions in Malaysia’, IF HUB, Issue 1, April, pp. 3–8.
Sümer, B. (2012). Ibn Khaldun's Asabiyya for social cohesion. Elektronik Sosyal Bilimler Dergisi, 11(41), 253-267.
Tajuddin, T. S., & Takril, N. F. (2023). TRUST IN ZAKAT AUTHORITIES AND ZAKAT COMPLIANCE: A CONCEPTUAL ANALYSIS:(KEPERCAYAAN KEPADA PIHAK BERKUASA ZAKAT DAN PEMATUHAN ZAKAT: ANALISIS KONSEPTUAL). International Journal of Mosque, Zakat And Waqaf Management (Al-Mimbar), 115-128.
Tajuddin, T. S., Azman, A. S., & Shamsuddin, N. (2015). Compliance behaviour of Zakat on salary income among muslim youth in Klang Valley. In International Conference on Social Science Research, ICSSR (pp. 656-664).
Takidah, E., & Pratiwi, A. (2018). Governance and trust in zakat institution. In 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP) (pp. 870-75). https://doi.org/10.5220/0007091508700875
Tamizi, N. A., Lee, U. H. M. S., & Ahmad, N. A. (2024). Effects of Integrity Practice on Service Quality: Evident from Zakat Services Center in Public University. International Journal of Academic Reserach in Economics and Management Sciences, 13(2). https://doi.org/10.6007/ijarems/v13-i2/21446
Wahid, H., Ahmad, S., & Kader, R. A. (2020). The influence of amanah (trustworthiness) and service quality on zakat payers’ trust and commitment. Journal of Islamic Accounting and Business Research, 11(4), 847-870.
Yusuf, M. (2022). The impact of service quality on trust and compliance in zakat institutions. International Journal of Zakat Management, 6(3), 203-213.
Adnan, M. F., Yusoff, Y. H., Isahak, M. S., Paino, H., & Paizin, M. N. (2025). Trust as a Catalyst for Zakat Compliance: An Ibn Khaldunian Perspective from the Malaysian Context. International Journal of Academic Research in Business and Social Sciences, 15(11), 530-545.
Copyright: © 2025 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
