Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations

Abstract

This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.

The Empirical Evidence on Taxpayers’ Intention to Claim Zakat Payment as a Tax Rebate

“…Since this finding provides an early contribution to the zakat rebate literature, limited previous studies show similar results to this present study. Nevertheless, this finding is consistent with that of the previous studies on tax and zakat compliance behaviorsubjective norm is believed to have a positive relationship with the intention and behaviour of the people (Amilahaq & Ghoniyah, 2019;Khaddafi et al, 2014;Mokhtar et al, 2018;Shaharuddin et al, 2012). From the results, it can be assumed that taxpayers will claim zakat payment as a tax rebate if they are being asked by other people around them or when people surrounding them have big expectations towards them.…”

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“…Saragih (2018) also found that attitude had a significant effect on muzakki's intention in paying zakat. Amilahaq and Ghoniyah (2019) also found in his research that attitude had a significant effect on muzakki's intentions in paying zakat. H1: attitude has a positive and significant effect on the intention to pay zakat Subjective norms are formed from normative beliefs which refer to social pressure to perform or not to perform a behavior.…”

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“…(2015) , Pitchay et al. (2018) , Sulistyowati (2018) , Amilahaq and Ghoniyah (2019) , Shalleh et al. (2020) and Thaker et al.…”