Determinants of Zakat compliance behaviour and future direction: a systematic literature review

Purpose The study aims to identify trends, methodologies, theory development, factors influencing Zakat compliance behaviour, lessons for Zakat institutions and potential future research directions. Design/methodology/approach This study conducted a bibliometric and systematic literature review, along with content analysis, to address the research objectives by extracting data from the Web of Science (WoS) and Scopus databases (2009–2025). The authors used the SLR method through the Preferred Reporting Items for Systematic Reviews and Meta-Analyses model. Based on the established inclusion and exclusion criteria, the authors identified a final set of 34 articles related to the topic, which were subsequently reviewed and analysed. Findings The findings indicate the research trends in Zakat compliance behaviour in the Scopus and WoS databases from 2009–2025, with significant growth observed in 2018. The leading source titles primarily include the Journal of Islamic Accounting and Business Research , the International Journal of Ethics and Systems and the Jurnal Pengurusan . Furthermore, quantitative methods and the extended Theory of Planned Behaviour (TPB) model are mostly used to measure the determinants of Zakat compliance behaviour. The most significant determinants of Zakat compliance behaviour include religiosity, trust, Zakat knowledge, beliefs (perceived taqwa), peer influence, attitudes, subjective norms (SN) and perceived behavioural control (PBC). These findings also offer valuable insights for Zakat institutions to achieve the objectives of an Islamic economic system, social welfare and SDG 1 (no poverty). Research limitations/implications This study teaches Zakat institutions to build good governance and marketing strategies for Zakat in a digital context. The government also needs to provide regulations for the Zakat system to support economic development. The study provides insights into the literature on Zakat compliance behaviour, contributing to the advancement of research on Zakat compliance in Muslim countries. Originality/value This study is the earlier exploration of the factors determining Zakat compliance behaviour using a systematic literature review method and content analysis from the Scopus and WoS databases.