Antecedents of zakat payers' trust in an emerging zakat sectors: a case study at MARA HQ, Kuala Lumpur / Nur Fatehah Bahari

The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. The methodology is based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim in the Majlis Amanah Rakyat (MARA) headquarters organization at Kuala Lumpur. The findings drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers' trust. The value of this paper is the first to report an empirically based model of zakat payers' trust.