Determinans of Income Zakat Expenditure Compliance Among Educators in Mataram City, West Nusa Tenggara

The study aims to analyze the influence of social piety variables, zakat literacy, Islamic egalitarianism, moral norms, and understanding of zakat compliance among Mataram City educators with intention variables as mediating variables. The type of research is explanatory which collects data through questionnaires with Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis techniques. The population in this study were educators of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK) working in Mataram City with a sample of 150 respondents. The results showed that social piety and moral norms have a positive and significant effect on zakat compliance among educators in Mataram City. Zakat literacy, and Islamic egalitarianism have a positive but insignificant effect on zakat compliance, while understanding has no positive and significant effect on zakat compliance. Furthermore, the intention variable can mediate the variables of zakat literacy, Islamic egalitarianism, and moral norms on zakat compliance, but the intention variable cannot mediate the social piety variable on zakat compliance. Then intention has a positive and significant effect on zakat compliance. Based on this, intention is an important mediating factor in increasing zakat compliance, especially in the relationship between literacy variables, egalitarianism values and moral norms. Therefore, the strategy to increase zakat compliance among educators needs to consider these aspects.