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The zakat instrument plays an important role as a component in the economic system to build a more prosperous socio-economy for Muslims in Malaysia, in addition to the existing tax system. The total collection of zakat on income increases every year in each state. This is caused by various factors, including the possibility of zakat payers who pay zakat on income in excess of the zakat obligatory rate. However, the purpose of this study is to determine the factors that influence zakat payers to pay zakat on income in excess of the zakat obligatory rate. This study is significant because the zakat institution needs to focus on these factors so that the amount of zakat collection of income will continue to increase at a larger rate, which will ultimately increase the benefits of zakat distribution to asnaf. This study examined the factors that influence the Muslim community to pay zakat on income in excess of the prescribed rates. It also analyzed the community’s perception of the implementation of the zakat and tax systems in Malaysia. Descriptive analysis of mean score test, Alpha Cronbach analysis, and values of difference in GAP mean were applied to respondents at Jabatan Agama Islam Melaka (JAIM). The findings show that the ratio of income zakat payment to the obligatory zakat exceeded by 0.4, which is capable of constituting 21 percent of total zakat collection of Melaka. Interestingly, the study finds that this behaviour is driven by religious factors and that the altruism factor significantly affects the behaviour of paying income zakat in excess. Next, the results of the study show that the majority of respondents are more satisfied with the zakat information and system rather than with the tax system. Some suggestions and policy implications were also discussed in this study. [ABSTRACT FROM AUTHOR]