Abstract

Zakat, despite being an obligation, holds powerful potential as a tool to lift the curse of poverty that undermines socio-economic development. To realize this potential, it is essential to examine the source of zakat, namely the zakat al-mal payers. Accordingly, this paper explores the factors influencing zakat payers in fulfilling their obligation to pay zakat al-mal in Brunei Darussalam. This study employs a quantitative approach, using surveys distributed among zakat payers in Brunei Darussalam to assess the factors affecting zakat payments. A total of 131 zakat payers participated in the study. The results indicate that attitude is the most dominant factor influencing zakat al-mal payments, followed by religiosity and social influence. The paper further emphasizes the need for greater public education to enhance knowledge and perceptions of the importance of zakat al-mal payments in Brunei, as this could improve attitudes towards zakat compliance. Additionally, strengthening the marketing and public relations efforts of Brunei’s zakat institutions should be a key focus to better engage and serve the public.


Keywords: Zakat, Zakat Al-Mal, MUIB, Brunei Darussalam.