Muslims obey the religious obligation of Zakat because it is one of the five pillars of Islam. The Muslim fulfills his duty in preserving the common good by paying zakat, donating to the needy and so on simply because he or she is the servant of Allah. Swat Zakat has a number of objectives. The first is the purification of one's wealth. Paying zakat is a divinely ordained method of cleansing one's heart and soul from greed and obsession with material wealth. This increases love for Allah (swt) making him an obedient servant. The payment of zakat is an expression of care for the well-being of less fortunate members of society. However, it cannot be considered an act of charity in itself because a part of one's wealth is a right of the poor and needy (Mohamed, 1991). Kamil et al. (1997) states that attitude of conformity is important in determining obedience to pay zakat. If there is no condescending attitude in them, the individual will not pay zakat. Aidit (1998) also aims to solve the problem of paying zakat based on the individual's level of faith and awareness. A weak level of faith has to do with the attitude of not wanting to pay zakat, especially in the absence of a strict act in this regard. You may fear and be compliant if the acts and regulations will pay taxes due to the tax law. Qaradawi (1998) also explained in this case that the faith factor is important in determining economic action. The religious responsibility associated with the property must be supported by a faith factor because without faith it is not possible. If this notion is true, then the individual will compare zakat obligations with the tax burden. Hairunnizam et al. (2005) tested thirteen factors that could influence… half of the paper… usually governed directly by the Department of State Religious Affairs. To reduce administrative hassles, some states such as Kuala Lumpur, Selangor, Melaka and Pahang have entrusted this task to Zakat collection centers (PPZs). These centers are an independent department of the respective state religious department operating on a commercial and professional basis. Interestingly, under the management of PPZs, zakat collection in the four mentioned states has increased tremendously. Hairunnizam et. al and Kamil (2005), other organizational factors such as zakat promotional campaign, perceived quality of zakat service and salary deduction mechanism were found to significantly influence Muslims to pay zakat. it also shows that the management efficiency of the zakat institution is not significantly affected by the payment of zakat .