INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
Determinants of Private Zakat Payment: A Study in Johor Bahru  
District, Johor  
Mohd Yusof Tawang., Nik Mohd Azim Nik Ab Malik*., Hairunnizam Wahid  
Faculty of Economics and Management, Universiti Kebangsaan Malaysia  
*Corresponding Author  
DOI: https://dx.doi.org/10.47772/IJRISS.2025.91100078  
Received: 13 November 2025; Accepted: 21 November 2025; Published: 29 November 2025  
ABSTRACT  
In general, the collection and distribution of zakat fall under the responsibility and authority of the government.  
Efficient and effective zakat management contributes to improving the nation’s socioeconomic status, ensuring  
the well-being of the Muslim community, and reducing poverty. In the state of Johor, although the Johor State  
Islamic Religious Council (MAINJ) is the authorized body responsible for zakat collection and distribution, there  
remain zakat payers that make zakat payments privately, viz., directly to the asnaf rather than through officially  
recognized zakat institutions. This study aims to analyse analyse the factors that influence the private payment  
of zakat. The research was conducted in the Johor Bahru district, covering the mukim of Jelutong, Plentong,  
Pulai, Sungai Tiram, Tebrau, and the Johor Bahru urban area. The findings indicate that, in addition to paying  
zakat through MAINJ, some zakat payers also make direct individual payments to the asnaf, with one of the  
contributing factors being their level of knowledge concerning state zakat fatwas.  
Keywords: Zakat, Private Zakat Payment  
INTRODUCTION  
Zakat is one of the five pillars of Islam and plays a crucial role in shaping the foundations of economic and social  
justice in Muslim societies. It is not merely a religious obligation, but also a systematically designed mechanism  
to reduce socio-economic disparities among Muslims.  
In general, zakat refers to the obligation to give a portion of one’s wealth in accordance with specific conditions.  
Linguistically, the term zakat carries the meanings of purity, growth, blessing, and praiseworthiness. From the  
perspective of Islamic law (sharīʿah), zakat refers to a specified portion of wealth that Allah SWT has made  
obligatory to be distributed to eligible and rightful recipients, as stipulated in the Qur’an. The words of Allah  
SWT in Surah At-Taubah, verse 103, which mean:  
“Of their goods, take alms, that so thou mightest purify and sanctify them; and pray on their behalf. Verily thy  
prayers are a source of security for them: And Allah is One Who heareth and knoweth.”  
According to Maryam et al. (2018), the practice of zakat can educate the Muslim community to cooperate and  
to cultivate a sense of responsibility towards the less fortunate, as well as eliminate individualistic attitudes and  
feelings of miserliness among the wealthy.  
Zakat is not only an obligation upon individuals but also constitutes one of the social financial systems in Muslim  
society, the implementation of which is supervised and systematically managed by the relevant authorities, both  
in terms of collection and distribution. However, in practice, there are many individuals and corporate entities  
that pay and disburse part of their zakat directly and privately to asnaf (eligible zakat recipients) whom they  
themselves consider to be entitled (Naimah 2023). Accordingly, the objectives of this study are to (1) analyse  
the behaviour of individuals who pay zakat privately; (2) examine the level of understanding of zakat-related  
fatwas; and (3) analyse the factors that influence the private payment of zakat.  
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LITERATURE REVIEW  
The 76th Muzakarah (Conference) of the National Fatwa Committee for Islamic Religious Affairs Malaysia  
(MKI), convened from 21 to 23 November 2006 in Terengganu, deliberated on the rulings concerning the private  
distribution of zakat. The Muzakarah resolved that:  
1. From the perspective of governance and public interest (maṣlaḥah), zakat serves as a catalyst for the  
economic development of the Muslim community. The rules and regulations established by the  
governing authority (ulū al-amr) are intended to safeguard the rights and interests associated with zakat.  
2. Although, from the perspective of Islamic law, it is valid to distribute zakat privately without going  
through the authorities, provided that it is given to the eligible asnaf, violating the rules and regulations  
set by the government in matters of good is sinful, because in Islam, obedience and loyalty to those in  
authority in matters of righteousness is obligatory.  
Similarly, the 87th Muzakarah of the Fatwa Committee of the National Council for Islamic Religious Affairs  
Malaysia (JFMKBHEUIM), which convened from 23 to 25 June 2009, discussed the “Review of the Ruling on  
the Private Redistribution of Zakat.” The Muzakarah resolved that the decision agreed upon at the 76th  
Muzakarah, held from 21 to 23 November 2006, is in accordance with the principles of Islamic law and does not  
require any amendment. This decision is also consistent with the Shāfiʿī school of thought, which holds that it is  
preferable to pay zakat to a just ruler (government).  
In general, the collection and distribution of zakat fall under the responsibility of the governing authorities.  
Nevertheless, there is an ongoing discussion among scholars of Islamic jurisprudence as to whether zakat may  
be distributed privately, that is, directly from the owner of the wealth to the eligible asnaf (Mohd Rusydi &  
Luqman 2016). In Malaysia, matters relating to the practical aspects of zakat collection and distribution are  
administered by the respective State Islamic Religious Councils (Majlis Agama Islam Negeri, MAIN), and  
coordinated by the Department of Waqf, Zakat and Hajj (JAWHAR), with the aim of ensuring that the  
administration of waqf, zakat and hajj assets throughout the country is more organised, systematic and efficiently  
managed. Accordingly, the administration, collection and distribution of zakat do not fall within the purview of  
the federal government, but lie under the jurisdiction of the states (Nur Hafizah & Selamah 2013).  
The provisions of the state enactments clearly stipulate that the authority to collect zakat and zakat al-fitr1 lies  
under the jurisdiction of the State Islamic Religious Council. Among them, Clause 86, Part 6 of the  
Administration of Islamic Religious Affairs (State of Johor) Enactment 2003 provides that:  
“The Majlis shall have the power to collect zakat and fitrah from every Muslim liable to pay them in the State  
of Johor in accordance with Islamic law (Hukum Syarak) on behalf of His Royal Highness the Sultan2.”  
In addition, the state of Johor has also stipulated under Section 33 of the Syariah Criminal Offences Enactment  
1997 the following provision regarding the unauthorised collection of zakat or fitrah:  
“Any person who collects zakat or fitrah, or causes zakat or fitrah to be collected, without having been appointed  
as an amil or otherwise authorised by the Majlis, commits an offence and, upon conviction, may be liable to a  
fine not exceeding three thousand ringgit or to imprisonment for a term not exceeding two years or to both, and  
the Court shall order that the collection be confiscated and paid into the Fund established under section 39 of  
the Administration Enactment.”  
1 Zakat that every Muslim is obligated to pay once a year during the month of Ramadan, before the Eid al-Fitr prayer.  
2 Sultan is a noun referring to the title of the monarch who governs the states in Malaysia.  
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This indicates that, in the state of Johor, it is an offence if zakat payments are not made through the zakat centre  
or through duly accredited amil3 (the zakat administrators) appointed by the religious authorities.  
The study by Mohd Rusydi and Luqman (2016) analyses the views of Islamic legal scholars using inductive,  
deductive and comparative methods. The findings indicate that there are three channels permitted in Islam for  
the distribution of zakat: first, to submit zakat to the governing authority, which will then distribute it; second,  
to distribute zakat directly to the asnaf without the intermediary role of the amil; and third, to appoint a  
representative to distribute zakat to the asnaf. From a fiqh perspective, the direct distribution of zakat to the  
asnaf is permissible, taking into account the effects of the distribution of wealth both outwardly and spiritually,  
the just or unjust nature of the ruler, as well as kinship ties between the payer and the asnaf.  
Subsequently, the study by Norita and Zanariah (2023) aimed to explain, from the perspectives of maqāṣid and  
law, the issue of zakat payments made to individuals who are not officially appointed amil. The research  
methodology employed involved the collection of data through the analysis of documents that are relevant and  
valid to the scope of the study. The findings indicate that paying zakat to duly accredited amil is in line with the  
objectives of Islamic law (maqāṣid al-sharīʿah), as it adheres to the guidelines prescribed by the Sharīʿah.  
Another key finding of the study is that, from the standpoint of Islamic law, the private distribution of zakat  
without going through amil who are formally appointed by the state government is legally valid; however,  
violating the rules and regulations set by the authorities in matters of good is considered sinful.  
The study by Aidit (1998) found that there are still Malaysians who distribute zakat privately. This is due to  
factors such as reluctance to pay at zakat counters, the perception that private distribution is more satisfying, as  
well as various criticisms directed at zakat institutions, including alleged inefficiency in collection, lack of  
confidence in the manner of distribution, and political factors. The study by Hairunnizam and Sanep (2004)  
found that the efficiency of institutions in collecting and distributing zakat is a significant factor in enhancing  
confidence to pay zakat through formal channels. In addition, a study by Hairunnizam et al. (2007), which  
employed logistic regression analysis, examined the significant factors influencing public awareness to pay  
zakat. The main factors identified in the study were age, marital status, income level and the mechanisms of  
zakat payment.  
In addition, the element of trust that zakat payers have in zakat institutions also plays an important role in  
ensuring the annual increase in zakat collection. The study by Hairunnizam, Sanep and Radiah (2009) found that  
the majority of respondents who did not pay zakat were likely influenced by dissatisfaction with the distribution  
of zakat carried out by the zakat institutions. There is evidence that satisfaction with the management of zakat  
centres is positively associated with the payment of zakat through formal institutions. This means that the more  
satisfied the public is with the management of zakat centres, the higher their level of compliance in paying zakat  
to these institutions (Sanep & Hairunnizam, 2005).  
Subsequently, the study by Sanep et al. (2006) also demonstrated that 10.5% of zakat payers tend to pay their  
zakat directly to the asnaf even though zakat institutions have been privatised. The study further shows that  
57.1% of zakat payers are dissatisfied with the distribution of zakat by these institutions. The states of Selangor,  
the Federal Territory of Kuala Lumpur and Pulau Pinang record the highest levels of dissatisfaction, with more  
than 60% of zakat payers expressing discontent. The study also found that dissatisfaction with zakat distribution  
by zakat institutions significantly influences the decision to pay zakat through formal zakat institutions. This  
indicates that zakat institutions have yet to achieve the level of management efficiency expected by zakat payers.  
Consequently, this may adversely affect zakat collection, as zakat payers may be more inclined to pay zakat  
directly to the asnaf, particularly the destitute and the poor.  
Muhsin (2016), in his study, explains that the law in Malaysia does not prohibit or restrict any Muslim from  
paying zakat wherever they wish. This has implications for zakat collection, as evidenced in the Federal  
Territory, where arrears in zakat payments reached RM76 million in 2015 compared to 2014. This situation arose  
3
An individual or group appointed by the local religious authority to manage all matters related to zakat, including collecting,  
calculating, safeguarding, administering, and distributing zakat to the eligible recipients (asnaf). They are also entitled to receive a  
portion of the zakat as remuneration for their service. For clarity in this study, the term amil refers to zakat administrators.  
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due to the loss of 24,000 zakat payers in the Federal Territory (Muhsin, 2016). The study found that 11% of  
zakat payers fulfilled their zakat obligations directly to the asnaf without going through the officially appointed  
amil.  
Muhammad Ikhlas et al. (2019) emphasise that when zakat payers fulfil their obligations directly to the asnaf, it  
can result in unequal distribution. This is because zakat payments made without going through the zakat centre  
or duly appointed amil are, as a matter of norm, concentrated on only two categories of asnaf, namely the  
destitute and the poor, while the other categories tend to be overlooked. Muhammad Ikhlas et al. (2019) further  
explain that zakat centres and the State Islamic Religious Councils in each state continuously remind zakat payers  
to discharge their zakat responsibilities by paying directly to accredited amil. Nevertheless, there remains a  
segment of payers who fulfil their zakat obligations without channelling them through the zakat centres or  
authorised amil appointed by the authorities. Among the commonly cited reasons are a lack of trust in zakat  
institutions (Azri, 2016) and the sense of satisfaction derived from paying directly to the asnaf (Muhammad  
Ikhlas et al., 2019).  
METHODOLOGY  
Sampling  
This study employed a convenience sampling method using a questionnaire designed to address the research  
questions. Data were collected through a questionnaire distributed via Google Forms from 15 November 2023  
to 31 December 2023, targeting Muslim individuals residing in the district of Johor Bahru, specifically in the  
mukim4 of Jelutong, Plentong, Tebrau, Sungai Tiram, Pulai, as well as Johor Bahru city. A total of 125  
respondents completed the questionnaire; however, only 101 responses were deemed valid and suitable for  
analysis in this study.  
Questionnaire Design  
The questionnaire comprised four sections. Section A contained questions related to respondents’ demographics,  
including gender, age, marital status, monthly income, educational level, and mukim within the district of Johor  
Bahru. Section B focused on respondents’ religious knowledge. Section C gathered information on zakat  
payment practices. Section D pertained to knowledge of fatwas on the private payment of zakat. The  
respondents’ data were measured using a Likert scale (ranging from “1” = strongly disagree to “5” = strongly  
agree), as well as frequency scales (frequent and infrequent) and several binary (yes/no) questions.  
Data Analysis Methods  
The data were analysed using descriptive statistics, including frequency, percentage, mean and standard  
deviation. The mean score represents the average value of a range of responses and serves as a measure of central  
tendency. The mean was used to indicate the level of respondents’ agreement and was interpreted together with  
the standard deviation to determine the degree of consensus on the issues raised in the questions. For the five-  
point scale, the levels of agreement were categorised as follows: less than 2.33 = “Low”; 2.34–3.67 =  
“Moderate”; and greater than 3.68 = “High”, as suggested by Landell (1977) in Table 5.  
In addition, the data were also analysed using a logistic regression model to examine the probability associated  
with several variables in achieving the research objectives. Regression analysis was employed in this study to  
analyse data related to probabilities. The model estimated in the logistic regression is as follows:  
Pi = E( Y = 1/X ) = 1/ ( 1+ e-z )  
(1)  
4 It is a term used in Malaysia to refer to an area within the jurisdiction of a mosque, or it may also denote a locality (residential area)  
under the administration of a penghulu (village head).  
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Where Pi denotes the probability that a respondent pays zakat privately, that is Y=1, and Y=0 for respondents  
who do not pay zakat privately. Based on equation (1), the specific model to be estimated in this study is as  
follows:  
L = In (Pi /( 1-Pi ) = β + β1 X1 + β2 X2 + β3 X3 + β4 X4 + β5 X5  
Where;  
(2)  
L The log of the odds of paying zakat privately  
X1 Age dummy (1)  
X2 Income dummy (1)  
X3 Education dummy (1)  
X4 Frequency of attending mosque/surau5 dummy (1)  
X5 Mean score for knowledge of zakat fatwas  
Most of the variables are measured in the form of dummy variables coded as (1), with only factor X5 measured  
on a Likert scale. The dependent variable is the behavior of paying zakat privately, taking the value 1 if the  
respondent reports paying zakat privately and 0 if the respondent does not. Although most of the variables are  
dummy in nature, this is permissible as the model also includes a variable measured on a scale. All the variables  
in equation (2) are tested to determine which factors significantly influence the behavior of paying zakat  
privately.  
RESULTS  
Based on Table 1, the majority of respondents are male, comprising 66 individuals (65.3%), while female  
respondents total 35 individuals (34.7%). Of the six age categories, the highest proportion falls within the group  
aged above 51 years, with 36 respondents (35.6%). The lowest proportion is in the 26 to 30 years age group,  
with only 2 respondents (2.0%). In terms of marital status, the majority of respondents are married, accounting  
for 90 individuals (89.1%) of the total sample.  
Table 1: Profile of Respondents  
Items  
Frequency  
Percentage (%)  
Gender:  
Male  
66  
35  
65.3  
34.7  
Female  
Age:  
26 - 30 years  
31 - 35 years  
36 - 40 years  
41 - 45 years  
2
2.0  
7
6.9  
15  
14  
14.9  
13.9  
5 A surau refers to a place of worship for Muslims, typically a building that is smaller in size than a mosque.  
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46 - 50 years  
Above 51 years  
Marital Status:  
Single  
27  
36  
26.7  
35.6  
8
7.9  
Married  
90  
3
89.1  
3.0  
Widowed/Divorced  
Monthly Income:  
RM1,000 and below  
RM1,001 - RM3,859  
RM3,860 - RM8,318  
RM8,319 and above  
Education level:  
SPM6 and below  
STPM7/Diploma  
Bachelor's degree  
Master's degree  
PhD8  
8
7.9  
22  
54  
17  
21.8  
53.5  
16.8  
17  
30  
22  
23  
7
16.8  
29.7  
21.8  
22.8  
6.9  
Others  
2
2.0  
Mukim:  
Jelutong  
10  
38  
15  
2
9.9  
Plentong  
37.6  
Pulai  
14.9  
2.0  
Sg. Tiram  
Tebrau  
7
6.9  
Bandar Johor Bahru  
29  
28.7  
6 SPM stands for Sijil Pelajaran Malaysia (Malaysian Certificate of Education). It is a national examination within Malaysia's formal  
education system for students at the upper secondary level. SPM serves as the final assessment of secondary education, typically taken  
by students aged 17.  
7 STPM is the abbreviation for the Malaysian Higher School Certificate. It is a pre-university qualification. Students typically pursue  
STPM after completing SPM, usually at around 19 years of age, as a pathway to further their studies at public or private universities.  
8 Doctor of Philosophy.  
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Source: Primary Data Obtained from the Survey Conducted in This Study  
Table 1 also shows that the majority of respondents have a monthly income ranging from RM3,860 to RM8,318,  
comprising 54 respondents (53.5%). In terms of educational attainment, most respondents reported their highest  
academic qualification as STPM/Diploma, accounting for 30 respondents (29.7%), followed by 23 respondents  
(22.8%) who hold a Master’s degree. In this study, the majority of respondents reside in the mukim of Plentong,  
totaling 38 respondents (37.6%), followed by those from the mukim of Johor Bahru urban with 29 respondents  
(28.7%).  
Table 2: The Background of Respondents’ Religious and Individual Zakat Payments  
Items  
Frequency  
Percentage (%)  
Frequency of attendance at the mosque/surau:  
Yes  
59  
42  
58.4  
41.6  
No  
Frequency of listening to religious lectures at the mosque/surau:  
Yes  
53  
48  
52.5  
47.5  
No  
Channels for obtaining religious knowledge:  
Religious lectures at the mosque/surau  
Religious books  
38  
2
37.6  
2.0  
Electronic media  
Ever paid zakat:  
61  
60.4  
Yes  
101  
0
100.0  
0
No  
Amount of zakat paid to MAINJ:  
RM500 and below  
RM501 - RM1,000  
RM1,001 - RM1,500  
RM1,501 - RM2,000  
RM2,001 - RM2,500  
RM2,501 - RM3,000  
RM3,001 and above  
Total  
16  
8
25.8  
12.9  
21.0  
11.3  
8.1  
13  
7
5
5
8.1  
8
12.9  
100.0  
62  
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Ever paid zakat privately (directly to recipients):  
Yes  
39  
62  
38.6  
61.4  
No  
Amount of zakat paid privately:  
Sincerely (amount not specified)  
RM500 and below  
RM501 - RM1,000  
RM1,001 - RM1,500  
RM1,501 - RM2,000  
RM2,001 and above  
Total  
6
15.8  
44.7  
15.8  
2.6  
17  
6
1
1
2.6  
7
18.4  
100.0  
38  
Source: Primary Data Obtained from the Survey Conducted in This Study  
Referring to Table 2, which presents the respondents’ religious background and their personal zakat payments,  
the findings indicate that the majority of respondents frequently attend mosques or suraus, totaling 59 individuals  
(58.4%). The study also found that most respondents—53 individuals (52.5%)—regularly listen to religious  
lectures at mosques or suraus. In terms of sources of religious knowledge, the majority of respondents (61  
individuals, 60.4%) reported obtaining religious information through electronic media. The findings further  
show that all 101 respondents (100%) have previously paid zakat. With regard to the amount of zakat paid to the  
Johor State Islamic Religious Council (MAINJ), the largest proportion of respondents (16 individuals, 25.8%)  
reported paying RM500 and below, followed by 13 respondents (21.0%) who paid between RM1,001 and  
RM1,500. The study also found a relatively high number of respondents—39 individuals (38.6%)—who paid  
zakat privately. Among these independent payers, the majority (17 individuals, 44.7%) paid RM500 and below,  
followed by 7 respondents (18.4%) who paid RM2,001 and above.  
Table 3: Categories of Asnaf for Privately Paid Zakat  
Item  
Frequency  
Percentage (%)  
The Destitute (Fakir):  
Yes  
31  
70  
30.7  
69.3  
No  
The Poor (Masaakiin):  
Yes  
33  
68  
32.7  
67.3  
No  
The Zakat Administrators (Amil):  
Yes  
13  
12.9  
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No  
88  
87.1  
The New Muslim Converts (Muallaf):  
Yes  
10  
91  
9.9  
No  
90.1  
Those in Bondage (Al-Riqab):  
Yes  
3
3.0  
No  
98  
97.0  
The Debtors (Al-Gharimin):  
Yes  
3
3
No  
98  
97  
Those Striving in the Path of Allah (Fisabilillah):  
Yes  
5
5.0  
No  
96  
95.0  
The Wayfarers (Ibn Sabil):  
Yes  
No  
5
5.0  
96  
95.0  
Source: Primary Data Obtained from the Survey Conducted in This Study  
Table 3 presents the asnaf categories for individual zakat payments. Among the eight (8) asnaf categories, the  
majority of individual payments were channelled to the poor (masaakiin) category, involving 33 respondents  
(32.7%). This is followed by the fakir category with 31 respondents (30.7%), the amil category with 13  
respondents (12.9%), and the muallaf category with 10 respondents (9.9%).  
Table 4 presents the reasons for paying zakat privately. For the item ‘feeling lazy to pay at the zakat counter,’  
the findings show that 10 respondents (25.6%) agreed, while 1 respondent (2.6%) strongly agreed with the  
statement. For the item ‘zakat institutions are inefficient in distributing zakat,’ the results indicate that 8  
respondents (20.5%) agreed and perceived zakat institutions as inefficient in zakat distribution. Meanwhile, for  
the item ‘lack of confidence in the management of zakat institutions,’ the study found that 3 respondents (7.7%)  
expressed a lack of confidence in zakat management. Furthermore, regarding the item ‘feeling more satisfied  
paying zakat privately without going through zakat institutions,’ 18 respondents agreed. These reasons warrant  
attention from MAINJ to enhance the confidence and trust of Muslim individuals—particularly zakat payers—  
so that they are encouraged to channel their zakat payments to MAINJ.  
Table 4: Reasons for Paying Zakat Privately  
Items  
Frequency  
Percentage (%)  
Feel too lazy to pay at the zakat counter:  
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Strongly Disagree  
7
17.9  
30.8  
23.1  
25.6  
2.6  
Disagree  
12  
9
Neutral  
Agree  
10  
1
Strongly Agree  
The zakat institution is inefficient in distributing zakat:  
Strongly Disagree  
8
20.5  
43.6  
15.4  
20.5  
Disagree  
17  
6
Neutral  
Agree  
8
Feeling have no confidence in the management of the zakat institution:  
Strongly Disagree  
Disagree  
9
23.1  
46.2  
23.1  
7.7  
18  
9
Neutral  
Agree  
3
Feel more satisfied paying zakat privately without going through a zakat  
institution:  
Strongly Disagree  
Disagree  
7
17.9  
12.8  
20.5  
46.2  
5
Neutral  
8
Agree  
18  
Source: Primary Data Obtained from the Survey Conducted in This Study  
Table 5 presents the respondents’ level of understanding of zakat fatwas. The mean score for each item was  
assessed to determine the level of respondents’ agreement, where a mean of 3.68 and above indicates a high  
level of agreement, a mean of 2.34–3.67 indicates a moderate level of agreement, and a mean of 2.33 and below  
indicates a low level of agreement (Landell, 1977). The findings of this study reveal that the highest level of  
agreement was for the item ‘I understand that a fatwa is a clarification of Islamic legal rulings issued by the  
mufti on religious matters based on authoritative evidence,’ which recorded a mean score of 4.14. This was  
followed by the item ‘After understanding this fatwa, I will pay zakat to the religious authority through amil  
appointed by MAINJ,’ with a mean score of 4.12. The next item with a high level of agreement was ‘I am  
concerned about zakat-related fatwas issued by the National Fatwa Council and the Johor State Fatwa  
Committee,’ which recorded a mean score of 4.02.  
Next, the item ‘knowing about the fatwa on the Ruling of Paying Zakat to Non-Amil and the Ruling on  
Transferring Zakat in Johor—that paying zakat to the religious authority through amil appointed by MAINJ is  
an obligation that must be observed by Muslims’ recorded a mean score of 3.85. Meanwhile, the item with a  
moderate level of agreement was ‘knowing that the 76th Muzakarah of the National Fatwa Committee held in  
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2006 determined that distributing zakat privately without going through Baitulmal is valid if it is given to eligible  
asnaf,’ which obtained a mean score of 3.03.  
Table 5: Level of Understanding of Zakat Fatwas  
Numbers. Items  
Mean  
Level1  
Standard  
Deviation  
(1)  
(2)  
Knowing that the 76th National Fatwa Committee 3.03  
Muzakarah held in 2006 determined that distributing zakat  
privately without going through the Baitulmal is valid,  
provided that it is channelled to eligible asnaf.  
Moderate 1.014  
Knowing of the fatwa on the Ruling on Paying Zakat to Non- 3.85  
Amil and the Ruling on Transferring Zakat in the State of  
Johor, which stipulates that paying zakat to the religious  
authority through amil appointed by MAINJ is an obligation  
that must be adhered to by Muslims.  
High  
0.921  
(3)  
(4)  
(5)  
Knowing that a fatwa is an explanation of Islamic legal 4.14  
rulings issued by a mufti on religious matters, grounded in  
authoritative scriptural evidence.  
High  
High  
0.693  
0.693  
Concern for zakat-related fatwas issued by the National 4.02  
Fatwa Committee Muzakarah and the Johor State Fatwa  
Committee.  
After knowing of these fatwas, I will pay zakat to the 4.12  
religious authority through amil appointed by MAINJ.  
High  
High  
0.711  
0.603  
Average  
3.83  
Note: 1Agreement Level Scale; < 2.33 = Low; 2.34–3.67 = Moderate; > 3.68 = High (Landell, 1977).  
Source: Primary Data Obtained from the Survey Conducted in This Study.  
Table 6 presents the regression results for factors influencing individual zakat payment. The study found that  
two variables were significant at the 5 percent significance level, namely age, with a coefficient value of 1.647,  
and knowledge of zakat fatwas, with a coefficient value of –1.020. This indicates a negative relationship between  
knowledge of zakat fatwas and the dependent variable. In other words, the lower the level of knowledge and  
understanding of zakat fatwas, the higher the likelihood of paying zakat privately. Meanwhile, the variables of  
income, education, and frequency of attending mosques or suraus were not significant. Referring to Table 6, the  
results also show that the independent variables explained 15.9 percent of the variance in the dependent variable  
as indicated by Cox & Snell (R² = 0.159), and 21.6 percent as indicated by Nagelkerke (R² = 0.216). Furthermore,  
the model fit test conducted using the Hosmer and Lemeshow chi-square test yielded a value of 8.406 (df = 5),  
which was found to be not significant. This indicates that the model has a good fit and is appropriate for further  
analysis.  
Table 6: Regression Analysis of Factors Influencing the Payment of Zakat privately  
Variables  
Constant  
Coefficient Value (β)  
Wald Statistic  
2.923  
Exp(β)  
2.658  
14.263  
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(1.555)  
Age (1)  
1.647*  
(.553)  
.507  
8.876  
.880  
5.192  
Income (1)  
Education (1)  
Frequency  
1.659  
.666  
(.540)  
-.406  
.635  
(.510)  
of  
Attending .629  
1.656  
6.411  
1.876  
.361  
Mosque/Surau (1)  
(.489)  
-1.020*  
(.403)  
8.406 ns  
0.159  
Knowledge of Zakat Fatwas  
Hosmer and Lemeshow (χ2)  
Cox and Snell R2  
Negelkerke R2  
0.216  
Nota: * Significant at the 5% level  
Classification Table: Correct Classification Percentage = 69.3%  
ns Insignificant.  
(1) Dummy variable.  
( ) Standard error.  
Regression model: Binary logistic regression. Dependent variable: paying zakat privately.  
DISCUSSION  
The findings of this study indicate that there are still Muslim individuals who pay zakat privately, that is, without  
going through authorised amil. The study found that 38.6 percent of respondents continue to pay zakat directly  
to the asnaf, and this finding is consistent with the studies of Aidit (1998) and Muhammad Ikhlas et al. (2019).  
Table 7 presents the cross-tabulation analysis between mukim and zakat payment methods. The findings show  
that, in addition to paying zakat to the Johor State Islamic Religious Council (MAINJ), there is also a tendency  
among Muslims in the Johor Bahru District to pay zakat privately. Out of the total 101 respondents, 39  
respondents (38.6%) were found to have made zakat payments privately. The majority of respondents who paid  
zakat privately were from the Johor Bahru urban mukim, comprising 13 respondents (44.8%), followed by mukim  
of Plentong with 9 respondents (23.7%) and Jelutong with 6 respondents (60.0%). These results indicate that the  
number of respondents who make zakat payments privately is relatively high.  
Therefore, the districts with a high percentage of individuals who pay zakat privately should be given due  
attention by MAINJ, particularly in efforts to enhance the dissemination of knowledge regarding zakat payment  
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fatwas. It is recommended that MAINJ intensify public communication and sharing of zakat-related fatwas in  
mosques and suraus to improve the knowledge and understanding of the Muslim community, especially zakat  
payers. Among the platforms that may be utilised are religious lectures and briefing sessions on zakat payment  
fatwas. Beyond the usual religious lectures, it is timely for mosque and surau sermons to incorporate discussions  
on zakat payment fatwas. Such measures are expected to enhance public awareness and understanding of the  
obligation to channel zakat through MAINJ, which in turn may improve the efficiency of zakat distribution to  
eligible and needy asnaf.  
Table 7: Cross-Tabulation Analysis of Mukim and Zakat Payment Method  
Payment Method  
Items  
Paying to MAINJ  
Paying privately  
Total Respondents  
Mukim:  
Jelutong  
4
6
10  
(40.0)  
29  
(60.0)  
9
(100.0)  
38  
Plentong  
Pulai  
(76.3)  
8
(23.7)  
7
(100.0)  
15  
(53.3)  
1
(46.7)  
1
(100.0)  
2
Sg. Tiram  
Tebrau  
(50.0)  
4
(50.0)  
3
(100.0)  
7
(57.1)  
16  
(42.9)  
13  
(100.0)  
29  
Bandar Johor Bahru  
Total  
(55.2)  
62  
(44.8)  
39  
(100.0)  
101  
(61.4)  
(38.6)  
(100.0)  
Source: Primary Data Obtained from the Survey Conducted in This Study.  
Positive feedback from respondents regarding ways to enhance the confidence of zakat payers is presented in  
Table 8. The majority of respondents provided similar remarks; therefore, only selected responses have been  
highlighted to represent the commonly expressed views. Respondent 5 suggested that MAINJ should  
consistently update information and videos on social media related to the asnaf who receive assistance, the types  
of zakat aid provided, and the total amount of assistance disbursed. With regard to promotion, Respondent 9  
recommended that MAINJ increase its promotional efforts, improve the methods of promotion, and offer  
recognition for contributions made by zakat payers.  
In addition, Respondent 18 stated that MAINJ should reduce bureaucratic procedures and act more proactively  
in providing assistance to asnaf in need from the zakat funds collected. It was suggested that MAINJ should not  
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merely wait for applications to be submitted and approved, as most asnaf requiring assistance come from highly  
disadvantaged backgrounds. Regarding feedback on information about amil and the appointment of committee  
members, Respondents 35 and 40 proposed that the names and telephone numbers of appointed amil at all state  
mosques in Johor be made available, and recommended the appointment of qualified committee members to  
oversee zakat payments. This aims to facilitate easier access for the Muslim community—particularly zakat  
payers—in managing their zakat obligations.Subsequently, feedback was obtained regarding the distribution of  
zakat funds. Respondent 85 stated that there had been no disclosure concerning how zakat funds were distributed.  
For example, in 2023 questions were raised about the total amount of zakat collected and how these funds were  
allocated, and the respondent called for greater transparency in this matter.  
Table 8: Respondent Feedback to Improve Zakat Payer Confidence  
Informant  
Feedback  
Respondent 5  
“…frequent updates of information and videos on social media related to the duties of zakat  
officers, profiles of asnaf who receive assistance, the amount of monthly and annual aid, the  
types of assistance available, as well as other zakat-related matters. Organise appreciation or  
celebratory events for asnaf who receive assistance every six months in each district…”  
Respondent 9  
“…increase promotional activities and improve the methods of promotion; provide  
appreciation tokens or souvenirs in recognition of contributors’ support…”  
Respondent 18 “…the Johor State Islamic Religious Council needs to be more proactive in distributing zakat  
funds to those in need, not merely waiting for applications to be submitted for approval. Most  
of those requiring assistance are from disadvantaged backgrounds. Reduce bureaucratic  
processes.”  
Respondent 35 “…display the names and mobile phone numbers of appointed amil at every mosque in Johor,  
with a minimum number of amil based on locality…”  
Respondent 40 “…appoint qualified committee members in every mosque to handle zakat payments... making  
it easier for the community to conduct transactions day and night… and encouraging greater  
awareness of zakat…”  
Respondent 85 “…there is no disclosure on how zakat funds are being allocated… for example, the amount of  
zakat collected in 2023 and how it was distributed… this needs to be transparent…”  
Source: Primary Data Obtained from the Survey Conducted in This Study.  
Overall, the policy implications of this study’s findings indicate that there are three immediate measures that  
MAINJ can implement to address the issue of private zakat payments among zakat payers and, at the same time,  
enhance zakat collection through MAINJ’s official channels. The first measure is for MAINJ to intensify the  
dissemination of zakat-related fatwas through mosques, suraus, and digital platforms, particularly in mukim  
identified as having high rates of private payments. In addition, MAINJ should strengthen transparency and  
public communication by regularly publishing information on zakat distribution, profiles of asnaf, and reports  
on the assistance provided, in order to restore public confidence. Finally, MAINJ should simplify access to  
official zakat channels by reducing bureaucratic procedures, appointing qualified amil in every mukim, and  
ensuring that information and contact details of amil are easily accessible to the community.  
CONCLUSION  
Based on the findings of this study, it can be concluded that there are Muslim individuals in the Johor Bahru  
district who make zakat payments privately to the asnaf, and the proportion is notably high. Although MAINJ  
has been distributing zakat in accordance with established fiqh principles, public perceptions—particularly those  
of zakat payers—must be given due attention and consideration. Zakat payers wish to see zakat funds distributed  
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in a fair and efficient manner. If MAINJ is able to further disseminate knowledge and understanding of zakat  
fatwas among the Muslim community, especially zakat payers in Johor, and improve its promotional strategies,  
such efforts are likely to strengthen public trust and confidence in the zakat institution. Consequently, zakat  
payers would be more inclined to channel their zakat contributions through the official institution, namely  
MAINJ, rather than making payments privately. Ultimately, this will contribute to a zakat system that is more  
efficient, just, and effective. This study, however, focuses solely on the Johor Bahru district. It is therefore  
recommended that similar studies be expanded to cover all districts in the state of Johor to obtain more  
comprehensive findings and to propose more meaningful and well-informed recommendations for the  
improvement of zakat management to MAINJ.  
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