THE MEDIATING EFFECT OF TRUST IN THE RELATIONSHIP BETWEEN REPUTATION AND OPPORTUNISM TOWARDS COMMITMENT TO PAYING ZAKAT

The purpose of this study was to investigate the influence drivers for zakat payers to commit to paying zakat through the official zakat institutions. To execute this study, the Stimulus Organism Response (SOR) theory was used as the basis of the investigation in which stimuli will invite attention or interest from the recipients and produce responses. Data were collected through a survey questionnaire that asked the respondents' opin-ions on reputation, opportunism, trust, and commitment from a mass Islamic lecture. We employed the Partial Least Squares program named Warp-pls 5.0 to analyse the data. The result shows that the reputation of the zakat institution stimulates zakat payers to trust it and commit to paying zakat. Nevertheless, opportunism is not been proved statistically. The result shows that the zakat institution must maintain and improve its repu-tation and look for other factors to stimulate zakat payers to pay zakat to the official institution for bigger zakat.