Muzakki Compliance with Zakat al-Mal Obligations: A Sociology of Islamic Law Perspective

Abstract

This study examines muzakki compliance with zakat al-mal obligations by conceptualizing compliance behavior as the outcome of interactions among religiosity, legal knowledge, social environment, institutional trust, and perceived normative legitimacy. An empirical socio-legal approach was employed using a sequential explanatory mixed-methods design. Quantitative data were collected from 96 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), while qualitative data were obtained through semi-structured interviews to provide deeper explanations of the statistical findings. The results indicate that religiosity, knowledge of zakat law, and trust in zakat institutions have positive and significant effects on muzakki compliance, whereas social norms and perceived zakat legitimacy do not exert significant direct effects. Knowledge of zakat law emerged as the strongest predictor of compliance. The qualitative findings reveal the predominance of religious awareness, limited technical understanding of nisab, haul, zakatable assets, and zakat calculation, as well as a tendency among some muzakki to distribute zakat directly to mustahik. The integration of quantitative and qualitative findings demonstrates a gap between normative acceptance of the zakat obligation and its actual implementation in practice. From the perspective of the sociology of Islamic law, the gap between law in norm and law in action is primarily associated with technical understanding and implementation mechanisms rather than rejection of the zakat obligation itself. This study underscores that improving muzakki compliance requires strengthening zakat legal literacy, transparency, accountability, and public trust in zakat management institutions.