Zakah (Islamic tax) in Islam is considered to be one of the fundamental mechanisms for assistance of poverty among Muslim societies. Although Zakah plays a vital role for the survival of low-income earners (Asnaf) in Muslim countries, the Zakah collection remains low in these countries, especially in Yemen. Prior studies have elucidated that perceived behavior control (PBC) can assist to improve human behavioral intention. The main objective of this study is to extend the previously reported results by showing how different degrees of PBC have a potential influence on Muslim businessmen’s attitude and subjective norms relating to Zakah payment in forming intention to comply with Zakah. Using data collected from 202 Yemeni businessmen through self-administered survey, the results of multiple regression analysis revealed evidence of a significant interaction between (1) attitude and PBC, and (2) subjective norms and PBC in relation to behavioral intention; such that attitude and perceived norms were more strongly associated with intention to comply with Zakah among businessmen reporting higher levels of PBC. The findings are relevant to practitioners and policymakers in the field of Zakah and human behavior, particularly in Muslim majority countries. Future directions and recommendations for improving PBC are suggested.

Purpose: As one of the constituted main pillars of Islam,Zakahcompliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective.Design/methodology/approach: The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships.Findings: The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated thatZakahlaw complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.Practical implications: Policies and programs focused onZakahlaws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such asZakah.Originality/value: This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.