Regulasi Pemerintah Dan Akuntabilitas Kelembagaan Dalam Meningkatkan Minat Membayar Zakat Profesi: Bukti Empiris Dari Baznas Kota Prabumulih

This study examines the effect of income, zakat knowledge, accountability, independence, and muzakki trust on professional zakat payment intention through BAZNAS of Prabumulih City, with government regulation as a moderating variable. Unlike previous studies that mainly position regulation as a legal background, this study integrates the Theory of Planned Behavior and Institutional Theory to explain how regulatory legitimacy may condition the relationship between institutional governance and zakat payment intention. A quantitative explanatory design was applied using questionnaire data from muzakki in Prabumulih City. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The measurement model met convergent validity and reliability criteria, with AVE values above 0.50 and composite reliability values above 0.70. The structural model shows that income, zakat knowledge, accountability, independence, and muzakki trust do not directly have a significant effect on professional zakat payment intention. Government regulation also does not significantly moderate the effects of income, zakat knowledge, independence, and trust. However, government regulation significantly moderates the relationship between accountability and professional zakat payment intention. The finding indicates that accountability is not merely an internal governance issue but becomes meaningful for muzakki when supported by formal regulatory legitimacy. The study contributes to zakat governance literature by highlighting the conditional role of government regulation in strengthening institutional accountability as a basis for increasing zakat participation through official institutions