Zakat, the fourth pillar of Islam, is a mandatory obligation for all Muslims and is applicable when certain financial conditions—such as Nishab and Haul—are met. Given the significant potential of professional Zakat, continuous efforts are necessary to fully realize its impact. This research investigates the factors influencing Muslim professionals’ compliance with Zakat obligations. The study applies the Theory of Planned Behavior (TPB), where the intention to pay Zakat serves as a mediating variable influencing actual compliance behavior. Six key factors are examined as influencers of this intention: peer influence, positive attitude, the role of religious leaders, knowledge about Zakat, and the perceived quality of its distribution. Using data from 129 respondents and employing Partial Least Squares (PLS) analysis, the findings reveal that both Zakat knowledge and the quality of Zakat distribution positively affect the intention to pay. Moreover, a strong intention to pay Zakat is linked to higher levels of compliance. The research offers valuable insights into professional Zakat compliance, especially in Muslim-majority developing countries, where enhanced Zakat contributions are believed to help alleviate poverty.
