Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta

Abstract

The objective of this research is for analyzing and describing matters that affect the willingness of the community in the DKI Jakarta in paying the zakat. This is done through a theoretical model of knowledge, attitude, religiousness, motivation, and income of the Muslim community in their payment of the zakat. This model will specifically empirically test the direct effects of knowledge, attitude, motivation, religiousness, and income of the Islamic community to the impacts of the willingness of the Islamic community in paying the zakat. This research is conducted by taking a total of 430 Islam community members as research objects in 5 region of DKI Jakarta, by using the purposeful sampling technique. The total of respondents as the research population is 430 persons. For interpreting and analyzing the data, the analytical technique used is the Structural Equation Model (SEM) using the AMOS software. The result of the hypothesis testing has verified that the factors of knowledge, attitude, religiousness, motivation, and income of the Muslim community have significantly increased their willingness to pay the zakat. Also the model used in this research is acceptable and is valid, as indiccated by the appropriateness index, all of which have met the requirements. The results of this study indicate that there is the potential for increasing the zakat revenue through increasing the willingnes/interest of the muzakki to pay the zakat, as such increased interest is affected by the increasing knowledge, attitude, religiousness, motivation, and income of the muzakki. This has increased the conviction that the zakat has a very strategic function in the economy of the state, namely as one of the instruments for distributing wealth and increase the wellbeing of society as a whole.

The Relationship Between Knowledge, Trust, Intention to Pay Zakah, and Zakah-Paying Behavior

“…The results of this study are in line with findings of previous researchers who have succeeding in finding that knowledge has a significant effect on intention to pay zakah (Huda & Gofur, 2012;Muhklis & Beik, 2013;Sidiq, 2015;Fakhruddin, 2016;Sedjati et al, 2018;Hajj -Othman et al, 2018) and knowledge has a significant effect on zakah-paying behavior (Saad et al, 2015;Syahrullah & Ulfah, 2016).…”

“…Huda & Gofur (2012) demonstrate that knowledge has a significant effect on the intention to pay the professional zakah. Mukhlis & Beik (2013), Sidiq (2015), Pangestu (2016), Fakhruddin (2016) and Sedjati et al (2018) also find the same thing: knowledge is a significant predictor of zakah-paying behavior. Haji-Othman et al (2018) find that the motivation to pay zakah includes knowledge about zakah.…”

Preferensi Muzakki Membayar Zakat Melalui Baitul Mal: Studi Empiris di Kota Banda Aceh

“…Bentuk dan perwujudan kepatuhan merupakan penggambaran dari perilaku muzakki dalam membayar zakat, yang banyak dipengaruhi oleh tingkat keyakinan, pemahaman, kecenderungan dan minat yang dimilki oleh muzakki. Keputusan muzakki dalam membayar zakat pada lembaga zakat seperti halnya Baitul Mal misalnya, terkait dengan beberapa faktor diantaranya religiusitas atau pemahaman agama (Idris et al, 2012); sikap dan norma subjektif (Alpriyamah dan Adityawarman, 2017); kepercayaan dan regulasi (Triyawan dan Aisyah, 2016); pengetahuan, sikap terhadap pentingnya zakat, religiusitas atau pemahaman agama, motivasi dan pendapatan (Sedjati et al, 2018). Preferensi dapat diartikan sebagai pilihan atau penilaian yang dibuat seseorang berdasarkan pemeringkatan terhadap produk dan jasa sebagai alternatif pilihan yang tersedia (Koo, Tao, & Yeung, 1999).…”

“…Selanjutnya penelitian Alpriyamah dan Adityawarman (2017) menyajikan bukti empiris bahwa perilaku/kepatuhan muzakki dalam membayar zakat terkait dengan sikap, norma subjektif dan intensi berperilaku (behavioral intention). Penelitian terbaru yang mengkaji tentang perilaku muzakki membayar zakat dilakukan oleh Sedjati et al (2018) di Jakarta yang menyimpulkan bahwa perilaku muzakki membayar zakat secara signifikan dipengaruhi oleh pengetahuan, sikap terhadap pentingnya zakat, religiusitas atau pemahaman agama, motivasi dan pendapatan muzakki.…”

Zakat Compliance Behaviour: Good Corporate Governance with Muzakki’s Trust Approach (Survey on Muzakki of the National Board of Zakat (BAZNAS) in Garut)

“…zakat and the role of government, that have partially affected the motivation to pay the zakat(Sedjati, 2018) …”