Zakat is the fourth pillar of Islam, which is obligatory for all Muslims. Zakat is charged when the wealth fulfills some criteria, such as Nishab and Haul. As the great potential of professional Zakat, the effort to unlock that potentiality should be continued. One of the studies is to explore what factors affect Muslim compliance with professional Zakat. This study aims to explore the variables affecting Muslims' Zakat compliance behavior in the profession. The Theory of Planned Behaviour (TPB) is employed in which the intention to pay Zakat is the intervening variable to the Zakat compliance behavior variable. The intention to pay Zakat has six components, such as peer influence, a positive attitude, the religious leaders’ effect, the Zakat knowledge, and the quality of Zakat distribution. The Partial Least Square (PLS) is used with 129 respondents. The results show that Zakat knowledge and the quality of Zakat distribution have a positive relationship with the intention to pay Zakat as an intervening variable. The intention to pay Zakat also contributes to increased Zakat compliance behavior. This study broadly contributes to the understanding of professional Zakat compliance in Muslim-majority nations in developing countries where an increase in Zakat payment is thought to contribute to poverty reduction.
