Zakat compliance on gold investments: A systematic literature review & a proposed research framework

Abstract

This study systematically reviews the literature on zakat compliance in gold investments and proposes an extended Theory of Planned Behaviour (TPB) research framework intended for future studies. A systematic literature review (SLR) guided by the PRISMA framework is adopted to analyse 3 studies on zakat compliance behaviour in gold investments extracted from Scopus and Google Scholar databases. Based on this analysis, a research framework was developed using the extended TPB. Existing studies on gold investment compliance behaviour are limited. The literature indicates that attitude, knowledge, and self-efficacy are consistently recognised as important determinants of zakat compliance. However, these factors have not been sufficiently examined within a structured TPB framework. This study contributes to both the gold investment literature and the literature on zakat compliance for gold investments. The proposed extended TPB model, which integrates behavioural and institutional factors, provides a comprehensive explanation of gold investment zakat compliance intention. It presents one of the earliest conceptual frameworks on zakat compliance in gold investments. The proposed framework offers guidance for zakat institutions to enhance compliance by improving knowledge dissemination, strengthening institutional effectiveness, and engaging more effectively with gold investors.