Ethical Governance of Artificial Intelligence and Its Impact on the Efficiency of Zakat Collection: An Empirical Study

The rapid integration of artificial intelligence (AI) into Islamic financial services has created new opportunities to improve the governance and operational efficiency of Zakat institutions. However, empirical evidence on how ethical AI governance influences Zakat collection remains limited. This study examines the impact of ethical AI governance on the effectiveness of Zakat collection by investigating the mediating roles of perceived transparency and taxpayers' trust. Drawing on the principles of Islamic governance, Responsible AI, and Trust Theory, a conceptual model was developed and empirically tested. A quantitative research design was adopted using a structured questionnaire administered to 412 Moroccan Muslim taxpayers familiar with digital financial services. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model demonstrated satisfactory reliability and validity, while the structural model was assessed through bootstrapping procedures to test the proposed hypotheses.

The findings reveal that ethical AI governance—characterized by transparency, fairness, accountability, privacy protection, and human oversigh has a significant positive effect on the effectiveness of Zakat collection. Furthermore, perceived transparency and taxpayers' trust partially mediate this relationship, indicating that ethically governed AI systems enhance citizens' confidence in institutional Zakat management, thereby increasing their willingness to contribute through formal channels. The results also suggest that AI-enabled governance can reduce information asymmetry, improve operational transparency, and strengthen institutional credibility. This study contributes to the emerging literature on Islamic FinTech by providing one of the first empirical investigations into the role of ethical AI governance in institutional Zakat collection. It offers practical implications for policymakers, Zakat institutions, and Islamic financial organizations seeking to implement AI technologies in a manner that is ethically responsible, Sharia-compliant, and capable of improving the sustainability and efficiency of Zakat systems.