Muslims obey the religious obligation of zakat as it is one of the five pillars of Islam. The Muslim fulfills his duty to preserve the common good by paying zakat, giving to the needy, etc. simply because he or she is the servant of Allah. Zakat has a number of purposes. The first is the purification of one's wealth. Paying zakat is a divinely ordained method of purifying the heart and soul from greed and obsession with material wealth. This strengthens the love of Allah (swt), making him an obedient servant. Paying zakat is an expression of concern for the well-being of less fortunate members of society. This cannot, however, be considered an act of charity in itself, because part of wealth is the right of the poor and needy (Mohamed, 1991). Kamil et al. (1997) states that the attitude of compliance is important in determining obedience to paying zakat. If they do not have a compliant attitude, then the individual will not pay zakat. Aidit (1998) also attempts to resolve the problem of payment of zakat which depends on the level of faith and consciousness of the individual. A low level of faith is linked to the attitude of not wanting to pay zakat, especially in the absence of a strict law on this matter. We can fear and comply with laws and regulations because we will pay taxes because of the tax law. Qaradawi (1998) also explained in this case that the faith factor is important in determining economic action. The religious responsibility associated with ownership must be supported by a faith factor because without faith it is not possible. If this notion is the case, the individual will compare the zakat obligations with the tax burden. Hairunnizam et al. (2005) tested thirteen factors that could influence...... middle of article ...... usually governed directly by the state's department of religious affairs. To reduce administrative problems, some states like Kuala Lumpur, Selangor, Melaka and Pahang have outsourced this task to Zakat Collection Centers (PPZ). These centers constitute an independent department of the religious department of the state concerned, which operates on a commercial and professional basis. Interestingly, under the management of PPZ, zakat collection in the four mentioned states increased significantly. Hairunnizam and. al and Kamil (2005), other organizational factors such as zakat promotional campaign, perceived quality of zakat service and salary deduction mechanism significantly influence Muslims in paying zakat. also shows that the effectiveness of management of the institution of zakat is not significantly influenced by the payment of zakat .