Factors Affecting Muzakis Paying Zakat Compliance
Fifi Hakimi(1), Nur Rizqi Febriandika(2)
(1) Faculty of Economics and Business, Airlangga University, Surabaya;
(2) Faculty of Economics and Business, Airlangga University, Surabaya
Abstract
The purpose of this research is to adhere the relationship of several factors that influence compliance with paying zakat not only focused on intention, behavior and attitude. But, this research uses several factors such as several internal and external factors from muzaki, which internal factors variable are consist of knowledge, motivation, self efficacy and external factors variable are consist of service quality variables and interactions of zakat institutions in compliance with muzaki-s paying zakat for Muslim residents in several districts in Indonesia. This research model can also can be applied to explain this problem better in the future. The analysis technique used in this research used multiple regression analysis (OLS). The sampling technique used in this research used convenience sampling. The tool used is to collect data in the form of a digital questionnaire using the Likert scale 1-5. The software used to analyze the influence of endogenous variables on these exogenous variables used Eviews 10.0. The findings of this research are the variable of muzaki-s knowledge about zakat dominantly positive influences muzaki-s paying zakat compliance. The variable of muzaki-s motivation about zakat is also dominantly positive for muzaki-s paying zakat compliance. Followed by the results of the muzaki self efficacy variable which also has a positive effect on muzakki-s paying zakat compliance. However, the opposite results occur in the variables of service quality and interaction between institutions or zakat institutions which indicate that there is no influence on muzakki-s paying zakat compliance.
Keywords: Knowledge, Motivation, Self-Efficacy, Service Quality, Interaction, and Muzakki-s Paying Zakat Compliance.
Topic: Social and Economic Issues