<![CDATA[Public compliance in paying zakat maal plays a crucial role in optimizing the function of zakat as an instrument for promoting social welfare and reducing poverty. Nevertheless, the level of compliance among muzakki is influenced by several factors, particularly zakat regulations and public trust in zakat management institutions. This study aims to examine the effect of regulations and public trust on compliance with zakat maal payments in Bone Regency. The research employed a quantitative approach using a survey method involving 100 respondents. Data were analyzed using IBM SPSS Statistics version 26 through multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that both regulations and public trust have a positive and significant effect on compliance with zakat maal payments, both individually and simultaneously. The coefficient of determination value of 0.269 indicates that these two variables explain 26.9% of the variation in zakat maal payment compliance. These findings suggest that improving zakat compliance can be achieved through strengthening zakat regulations and enhancing public trust in a transparent, accountable, and professional zakat management system.]]>
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