Peran Regulasi Pemerintah dalam Kajian Minat Membayar Zakat Melalui BAZNAZ

Wisudani Rahmaningtyas, Ratieh Widhiastuti, Minhatul Maula

Abstract


This study aims to determine the effect of income, knowledge of zakat, and muzakki's trust on the interest in paying zakat professionally through BAZNAZ either directly or moderated by government regulations. The study population was all Muslim civil servant teachers of SMK in Semarang City, amounting to 89 people. This research is a research with saturation side so that all members of the population become the research sample. The analysis tool uses moderated regression analysis. The results show that income, knowledge of zakat, and muzakki's trust have a significant positive effect on the interest in paying zakat on profession through BAZNAZ. Government regulations are able to strengthen the positive influence of income and knowledge of zakat, on the interest in paying professional zakat through BAZNAZ, but weaken the relationship of the positive influence of muzakki's trust on the interest in paying professional zakat through BAZNAZ.


Keywords


Revenue; Zakat; Muzakki'S Trust, Goverment Regulation

Full Text:

PDF (Indonesian)

References


Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes (pp. 179-211). Academic Press.

Ajzen, I. (2005). Attitudes, Personality and Behavior. New York: Open University. Pres-Mc Graw-Hill Education.

Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: A theoretical analysis and review of empirical research. Psychological Bulletin, 84(5), 888-918.

Assaggaf, M. A. (2016). Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Zakat Terhadap Minat Muzakki Membayar Zakat (Studi Pada BAZNAS Kota Makassar Ruang LIngkup UPZ Kantor Kementrian Agama Kota Makassar). Skripsi UIN Alauddin Makassar.

Badan Amil Zakat Nasional. (2017). Outlook Zakat Indonesia 2017. Pusat Kajian Strategis BAZNAS

Badan Amil Zakat Nasional. (2018). Outlook Zakat Indonesia 2018. Pusat Kajian Strategis BAZNAS

Badan Amil Zakat Nasional. (2019). Outlook Zakat Indonesia 2019. Pusat Kajian Strategis BAZNAS

Fakhruddin, M. (2016). Analisis Pengaruh Tingkat Pengetahuan Zakat, Tingkat Religiusitas, Tingkat Pendapatan, Dan Tingkat Kepercayaan Kepada BAZNAS Terhadap Minat Membayar Zakat Profesi Pada Pekerja (Studi Kasus Pekerja di DKI Jakarta).

Muliadi. (2014). Faktor – Faktor Yang Mempengaruhi Minat Muzakki Dalam Menyalurkan Zakat Pada Dompet Dhuafa Waspada Di Kecamatan Medan Sunggal. Skripsi Institut Agama Islam Negeri Sumatera Utara.

Nugroho, A. S., & Nurkhin, A. (2019). Pengaruh Religiusitas, Pendapatan, Pengetahuan Zakat Terhadap Minat Membayar Zakat Profesi Melalui Baznas dengan Faktor Usia Sebagai Variabel Moderasi. 8(3), 955–966. https://doi.org/10.15294/eeaj.v8i3.35723

Tho’in, M., & Marimin, A. (2019). Faktor-Faktor Yang Mempengaruhi Minat Muzakki Dalam Membayar Zakat. (September), 89-93.

Satrio, E., & Siswantoro, D. (2016). Analisis Faktor Pendapatan, Kepercayaan Dan Religiusitas Dalam Mempengaruhi Minat Muzakki Untuk Membayar Zakat Penghasilan Melalui Lembaga Amil Zakat. Simposium Nasional Akuntansi XIX, 1(4), 308–315.

Sedjati, D. P., Basri, Y. Z., & Hasanah, U. (2018). Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta. International Journal of Islamic Business & Management, 2(1), 24–34.

Sidiq, H. A. (2015). Pengaruh pengetahuan Zakat, Tingkat Pendapatan, Religiusitas Dan Kepercayaan Kepada Organisasi Pengelola Zakat Terhadap Minat Membayar Zakat Pada Lembaga Amil Zakat. Skripsi Universitas Muhammadiyah Surakarta.




DOI: http://dx.doi.org/10.35448/jmb.v13i1.10114

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Sains: Jurnal Manajemen dan Bisnis

Redaksi SAINS: Jurnal Manajemen dan Bisnis,

Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa

Jl. Raya Palka KM 3 Sindangsari, Pabuaran, Kab. Serang, Provinsi Banten

Telp/Fax (+62254) 3204321

E-mail: jsm@untirta.ac.id

 

Creative Commons License

Sains: Jurnal Manajemen dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.