<![CDATA[Research Background: Zakat is an important religious and socio-economic practice intended to prevent the concentration of wealth in the hands of a few. Zakat, as a reduction in taxable income, can influence compliance behavior, with religiosity playing a moderating role. Low zakat compliance is caused by a behavioral perspective, but there are other perspectives (economic). Intention and justice are also factors. Introduction / Objectives: This study will expand Fischer's model by integrating several new relevant factors, such as knowledge and culture. Research Methods: This study uses quantitative research methods with primary data. Zakat as a reduction in taxable income does influence zakat compliance behavior, with religiosity playing a moderating role. Results / Findings: Zakat as a taxable income reduction does influence zakat compliance behavior, with religiosity playing a moderating role. Research has shown that religiosity has a significant positive effect on compliance with zakat payments. However, the impact of religiosity on zakat payment compliance in formal institutions is relatively weak compared to other variables such as trust and credibility. In addition, the value of religiosity influences individuals' willingness and attitude towards zakat payments, which in turn influences their compliance with tax obligations. Furthermore, this study found that profit quality moderates the relationship between religiosity and zakat tax deductions. Conclusions: These findings suggest that zakat institutions should focus on increasing credibility and trust to improve compliance with zakat payments.]]>
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