Abstract:

This aim of the conceptual paper is to study the relationship between the trust of the society towards Zakat Institution and their compliance on zakat. In other words, it is consider as an early study of conceptual framework to examine the factors that influence the individual trust towards Zakat Institution. Theory of Reasoned Action was applied in the study to investigate the individual’s attitude and their compliance towards paying zakat. There also some recommendations for Zakat Institution to increase their performance and boost up the percentage of Muslim zakat payers to fulfil their obligation.