Abstract
Despite the continuous increase in annual zakat collection, the business zakat from Muslim entrepreneurs remains low. Among others, it is due to the doubtfulness on the zakat institution’s management of the funds. This study intended to determine the trust and commitment level of the Muslim sole-proprietors and partnerships towards the zakat institution based on four main objectives. The discussion throughout was based on the commitment-trust theory. Trust was identified as the sole factor that influences the commitment towards zakat payment at the zakat organizations. Shared values, non-opportunistic behavior, Palestinian employees during coronavirus disease (covid-19), zakat distribution perception and political tendency significantly influenced their trust of the zakat institution. Non-material benefit was confirmed as the partially mediating variable between trust and commitment of Palestinian employee’s zakat payment at the zakat organizations. This study contributes to the literature by enriching discussions on the Material Benefits, Shared Values, Commitment and Trust, Communications, Non-Material Benefits and Trust, between Non-Opportunistic Behavior and Beliefs and Palestinian employees during coronavirus disease (covid-19) towards Zakat organizations in west bank. Thus, understanding of the trust and commitment towards Zakat organizations in west bank can be improved since the findings and the evidence. The implications to the theory are in terms of the usage of the commitment-trust theory in the zakat environment. Keywords: Zakat organizations, Material Benefits, Shared Values, Commitment, Trust, Palestinian employees and west bank- Palestine PAGE NO 1-10