Abstract: Zakah is a major financing source for the poor and needy in majority of Muslims societies. As the issue of low collection of Zakah revenue is common, an efficient Zakah system is necessity as well higher Zakah payer’s compliance is must. This study aims to expand the domain knowledge of Zakah compliance by incorporate detection risk and penalty magnitude as predominated factors in economic compliance school within the framework of the Theory of Planned Behavior (TPB). Offering research framework that expected to predict Zakah on business compliance behavior. This study argues that the findings of this study have a vital contribution to Zakah compliance literature as a growing body of knowledge. Although, this study has limitation as it lacks of empirical evident. Thus, future studies are highly encouraged to be conducted based on this model wherever Zakah on business compliance is matter and also to consider potential factors.