The effect of religiosity, knowledge, income, obligation to pay taxes on compliance to pay zakat mal (A Case study of Muslim communities in Sumenep District)
Tamimah (a*) Sri Herianingrum (b) Inayah Swasti Ratih (c)
a) Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Jl.Airlangga No -6,Surabaya 60115, Indonesia
*tamimah-2018[at]pasca.unair.ac.id
b) Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Jl.Airlangga No -6,Surabaya 60115, Indonesia
*sri.herianingrum[at]feb.unair.ac.id
c) Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Jl.Airlangga No -6,Surabaya 60115, Indonesia
*inayah.swasti.ratih-2018[at]pasca.unair.ac.id
Abstract
Madura is an island located in East Java that has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat mall. Therefore this study aims to find out whether religiosity, literacy, income and obligation to pay taxes have an effect on public compliance with paying zakat mal. The research method used to obtain data using online questionnaires using multiple regression tests was taken through purposive sampling based on consideration of Muslim communities who have worked so that they have the income to be allocated to pay zakat mal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat mal on the community, and to increase public understanding of the obligation to pay zakat mal.
Keywords: compliance to pay zakat mal, zakat mal
Topic: Social and Economic Issues