摘要：Trust among zakat payers is important as itcontributes to the success of zakat institutions.Zakat payers, are reluctant to pay zakatthrough zakat institutions due to lack oftrust. This study examines whether perceivedboard management and governmental modelmay influence zakat payers’ trust on zakatinstitutions. Using questionnaire survey on 184zakat payers, this study shows that perceivedboard management influences zakat payers’ truston zakat institutions. By contrast, perceivedgovernmental model does not influence zakatpayers’ trust on zakat institutions. These findingsimply that zakat institutions should focus onstrengthening the efficiency of their institutionsto increase the trust level among zakat payers. Indoing so, the zakat payers are driven to pay zakatdiligently, thereby ensuring the sustainabilityof zakat institutions particularly in developingcountries such as Malaysia.
