Islamic Intellectual Capital (IIC) is a new notion of intellectual capital and has been critically discussed by the government and academic researchers due to its indirect impact on the Islamic economy. One of IIC’s dimensions, i.e., Islamic Structural Capital that measuring the infrastructure, processes and methodologies of an organization’s operation is vital to be ascertained especially for a Zakat institution that responsible for economy of Muslim community. The present study was undertaken to examine the Terengganu zakat payer’s compliance behavior, to adapt the Theory of Planned Behaviour (TPB) in describing their behavior that influenced by their perception of Zakat fairness. A total of 100 zakat payers from compliant in Terengganu for the year 2020 were sampled and analyzed. The findings revealed strong positive effects of Perception of Zakat Fairness on zakat compliance behavior when the relationship was supported by the element of intention to comply. In using a revised TPB framework, the study makes a significant theoretical contribution to Zakat literature. Furthermore, this study has many practical implications for the zakat bodies as the administrative agency regarding awareness compliance issues.