Interpreting Zakat Compliance: The Role of Religiosity, Literacy, and Trust in Zakat Institutions in West Java

Zakat compliance is not only related to awareness of carrying out religious obligations, but also with a practical understanding of zakat and trust in its management institutions. This study aims to understand how Muslims interpret zakat obligations, gain knowledge about its implementation, and consider the choice of distributing zakat through formal institutions or directly to recipients. The research uses a qualitative approach with interviews with informants consisting of muzaki, zakat institution managers, zakat da'wah actors, and religious leaders in the city of Bandung, Sukabumi Regency, Cirebon Regency, and Tasikmalaya Regency. Based on the results of interviews with 24 informants, five main themes are religiosity as a normative foundation, literacy as a source of knowledge, social proximity and local customs form the choice of zakat channels, institutional trust depends on transparency, accountability, and convenience, and zakat education effectively combines religious messages, evidence of benefits, and mentoring. These findings indicate that religious motivation has not yet automatically determined the choice of payment channels. Knowledge of zakat calculation and mechanisms needs to be supported by easily accessible services, management transparency, and impact information that can be understood by the community. This article emphasizes the importance of a zakat education approach that integrates religious dimensions, practical knowledge, and strengthening public trust.