The Impact of Zakat Compliance Among Taxpayers on Enhancing Institutional Performance: An Applied Study Using Structural Equation Modeling (SEM) at the General Authority for Zakat - Sanaa, Yemen
Keywords:
zakat compliance, institutional performance, structural equation modelling, sharia governance, islamic economic management, yemen
Abstract
This study examined the causal impact of zakat compliance on the institutional performance of Yemen's General Authority for Zakat. It employs a novel integrated theoretical framework that combines the Theory of Planned Behavior, Social Exchange Theory, and Organizational Legitimacy Theory-a comprehensive approach not previously applied in the context of zakat institutions with this level of comprehensiveness. A quantitative research design was adopted, and data were collected from 398 managerial staff members using a validated electronic questionnaire. The relationships among five dimensions of zakat compliancereligiosity, trust, awareness, zakat as a tax deduction, and the administrative and regulatory system-were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that zakat compliance has a substantial effect on institutional performance, explaining 90.8% of its variance (R² = 0.908).
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2025-09-15
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