Determinants of Direct Zakat Distribution Preferences Among Muzaki in Urban Indonesia: Evidence from Tangerang City

Abstract

Purpose: The objective of this study is to evaluate the elements which make the muzaki (zakat givers) transfer zakat directly to mustahiq (zakat recipients) without going through formal Zakat Management Organizations (OPZ) in an urban area.

Design/methodology/approach: Quantitative cross-sectional survey design. Primary data were acquired by a questionnaire employing a four-point Likert scale, administered to 100 muzaki in the city of Tangerang who indicated that they distributed zakat directly. Data analysis was performed using multiple linear regression, with classical assumption checks performed beforehand to satisfy Best Linear Unbiased Estimator (BLUE) requirements.

Findings: The study instruments were valid (r-count > 0.30) and dependable (Cronbach’s alpha > 0.70). The regression residuals met the assumptions of normality, homoscedasticity and non-multicollinearity (VIF < 10). Religiosity, culture and efficiency had significantly beneficial effect on the preference of direct zakat distribution while trust had no significant effect. The best predictor was religiosity.

Practical implications: Zakat Management Organizations need to move beyond traditional transparency drives (audits, certifications) and focus on strategies for cultural proximity such as empowering intermediaries at neighborhood level, and reducing the friction of formal giving channels in terms of digital and bureaucratic aspects.

Originality/value: While extant research considers direct zakat distribution a residual, deficit-driven category explained by institutional distrust, the current study conceptualizes it as a proactive preference and empirically establishes a “trust bypass” pattern where spiritual (Ihsan) and cultural motivations make institutional trust statistically immaterial to the decision to give directly.

Paper type: Empirical.