Social-environmental determinants of zakat compliance: Do corruption and political instability matter?

Purpose This study investigates the influence of corruption, political instability, and service quality on zakat compliance intention, as well as the role of zakat compliance intention as a mediator between zakat compliance behaviour and its antecedents. Design/methodology/approach The study utilised the survey method. A self-administered questionnaire was administered to a random sample of 315 Algerian business owners. The structural equation modelling technique was utilised for parameter estimation and data analyses. Additionally, the study drew on the social cognitive theory and the theory of planned behaviour (TPB). Findings Results from data analyses indicate that political instability, corruption and service quality have a significant influence on zakat compliance intention. Practical implications Zakat agencies and institutions, particularly in Muslim countries with unstable political environments and high levels of corruption, would find the results of this study useful in initiating policies that can enhance their annual zakat revenue. Additionally, this work sheds light on the critical role of service quality in enhancing zakat compliance. Originality/value This present work augments the limited literature involving the role of corruption on zakat compliance. Additionally, the study introduces a research model drawing on social cognitive perspectives blended with the theory of planned behaviour to gain insight on zakat compliance among businessmen. Peer review The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0749