COMPLIANCE BEHAVIOR MODEL OF PAYING ZAKAT ON INCOME THROUGH ZAKAT MANAGEMENT ORGANIZATIONS

Farikha Amilahaq, Nunung Ghoniyah

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.


Keywords


Zakat Compliance Behaviour; SEM-PLS; Zakat Management Organization

Full Text:

PDF

References


Ahmad, S., Nor, N. G. M., & Daud, Z. (2011). Tax-Based Modeling of Zakat Compliance (Pemodalan Kepatuhan Zakat Berasaskan Cukai). Jurnal Ekonomi Malaysia, 45, 101–108.

Ajzen, I. (2005). Attitudes, Personality and Behavior. (T. Manstead, Ed.) (Second Edi). New York: Open University Press, McGraw-Hill Education.

Ajzen, I. (2006). Theory of Planned Behavior. Retrieved 4 November 2017, from people.umass.edu/ajzen/tpb.background.html

Al-Faizin, A. W., Insani, T. D., & Widiastuti, T. (2017). Zakat as an Obligatory System and its Implications for Social Psychology of Society (Social Tafsīr of Sūrah Al-Tawbah: 103). International Journal of Zakat, 2(2), 43–53. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/24

Al-Mamun, A., & Haque, A. (2015). Tax deduction through zakat: an empirical investigation on Muslim in Malaysia. Share: Jurnal Ekonomi dan Keuangan Islam, 4(2).

Arsyianti, L. D., Kassim, S., & Adewale, A. (2017). Socio-demographic and Economic Factors AffectingRegular Charity-giving: a Case of Low-income Households in Indonesia. International Journal of Zakat, 2(1), 21–29. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/12/9

Azman, F. M. N., & Bidin, Z. (2015). Factors Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 05(01), 118–128.

BAZNAS. (2017). Outlook Zakat Indonesia 2017. Jakarta. Retrieved from https://www.puskasbaznas.com/images/outlook/OUTLOOK_ZAKAT_2017_PUSKASBAZNAS.pdf

Belabes, A. (2017). Transcriptions and Cognitive Perceptions of Zakāt in the French Literature (1660-2017): What Can We Learn? International Journal of Zakat, 2(1), 1–19. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/10

Bidin, Z., Othman, M. Z., & Azman, F. M. N. (2013). Zakat Compliance Intention Behavior on Saving Among Universiti Utara Malaysia’s Staff. In International Conference on Social Science Research, ICSSR 2013 (pp. 145–155). Penang, Malaysia: International Conference on Social Science Research, ICSSR.

Firdaus, M., & Beik, I. S. (2011). Potensi Zakat Rumah Tangga Nasional. Iqtishodia, Jurnal Ekonommi Islam Republika, 23. Retrieved from https://fem.ipb.ac.id/d/iqtishodia/2011/Iqtishodia 2011 05.pdf

Fishbein, M., & Ajzen, I. (2010). Predicting and Changing Behavior, The Reasoned Action Approach. New York: Psychology Press, Taylor & Francis Group.

Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep, Teknik, dan Aplikasi menggunakan Program SmartPLS 3.0 (untuk Penelitian Empiris) (Second). Semarang: Badan Penerbit Universitas Diponegoro Semarang. Retrieved from http://onesearch.id/Record/IOS3107.UMS:57482

Hafidhuddin, D. K. H. D. M. S. (2006). Zakat dalam Perekonomian Modern. (I. Kelana, Ed.). Jakarta: Gema Insani.

Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012). The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ’ s Intention to Pay Zakah. International Journal of Business and Social Science, 3(22), 271–279.

Ilter, B., Bayraktaroglu, G., & Ipek, I. (2017). Impact of Islamic Relgiosity on Materialistic values in Turkey. Journal of Islamic Marketing. https://doi.org/https://doi.org/10.1108/JIMA-12-2015-0092

Ibrahim, A. (2011b). Maksimalisasi Zakat Sebagai Salah Satu Komponen Fiskal Dalam Sistem Ekonomi Islam. JURISPRUDENSI: Jurnal Syariah, 3(1), 1-20.

Kamil, M. I., Zainol, B., & Ram Al Jaffri, S. (2012). Islamic Religiosity Measurement and Its Relationship with Business Income Zakat Compliance Behavior. Jurnal Pengurusan, 34, 3–10.

Kurnia, H. H., & Hidayat, H. A. L. (2008). Panduan Pintar Zakat. (D. N. M. A. Nuraeni, Ed.). 2008: QultumMedia.

Mastura, F. binti N. A., & Zainol, B. B. (2015). Determinants of Attitude Toward Zakat on Saving. Australian Journal of Basic and Applied Sciences, 9(31), 7–13. Retrieved from www.ajbasweb.com

Muhammad, S. A., & Saad, A. R. J. (2016). The Moderating Effect of Subjective Norms on the Relationship between Peer Influence and Intention to Pay Zakat. IOSR Journal of Business and Management (IOSR-JBM), 18(2), 74–76. https://doi.org/10.9790/487X-18217476

Mukhlis, A., & Beik, I. S. (2013). Analysis of Factors Affecting Compliance Level of Paying Zakat : A Case Study in Bogor Regency. Jurnal Al-Muzara’ah, I(1), 83–106.

Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4–25. https://doi.org/10.1108/17590811311314267

Parisi, S. Al. (2017). Overview of Forecasting Zakat Collection in Indonesia Using Multiplicative Decomposition. International Journal of Zakat, 2(1), 45–59. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/14

Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior. Buletin Psikologi, 19(2), 55–69.

Ridwan, M. (2016). Analisis Model Fundraising dan Distribusi Dana ZIS di UPZ Desa Wonoketingal, Karanganyar, Demak, 10(2), 295–321.

Saad, R. A. J., Aziz, N. M. A., & Sawandi, N. (2014). Islamic Accountability Framework in the Zakat Funds Management. Procedia - Social and Behavioral Sciences, 164, 508–515. https://doi.org/10.1016/J.SBSPRO.2014.11.139

Salleh, M. S. (2012). Religiosity in Development: A Theoretical Construct of an Islamic-Based Development. International Journal of Humanities and Social Science, 2(14).

Sobana, D. H., Husaeni, U. A., Jamil, I., & Saepudin, D. (2016). The Variables that Affect Compliance of Muslim Merchants for Zakat Maal in the District of Cianjur. International Journal of Zakat, 1(1), 78–87. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/8

Solomon, M. R. (2017). Consumer Behavior (Twelfth Ed). Essex, England: Pearson Education Limited.

Stark, R., & Glock, C. Y. (1974). American Piety: The Nature of Religious Commitment. London: University of California Press. Retrieved from https://books.google.co.id/books/about/American_Piety.html?id=MlN6qjKQtqIC&redir_esc=y

Sukri, N. F. A. M., Wahab, N. A., & Hamed, A. B. (2016). Compliance to Pay Zakat on Gold: A Study on UUM Staff. Global Review of Islamic Economics and Business, 4(2), 90–101.

Ummulkhayr, A., Owoyemi, M. Y., & Cusairi, R. B. M. (2017). Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments. International Journal of Zakat, 2(1), 95–108. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/18

Wahab, N. A., Zainol, Z., & Bakar, M. A. (2017). Towards developing service quality index for zakat institutions. Journal of Islamic Accounting and Business Research, 8(3), 326–333. https://doi.org/10.1108/JIABR-09-2015-0040

Wahid, N. A., Ibrahim, A., Ahmad, K. B., Yusuf, M. Y., Majid, M. S. A., Srimulyani, E., . . . Fithriadi. (2014). Potensi Zakat Mal Aceh. Baitul Mal Aceh. Banda Aceh

Wahyuni, I. S. (2017). Determinants of The Adoption of Good Governance: Evidences From Zakat Institutions In Padang, Indonesia. Share: Jurnal Ekonomi dan Keuangan Islam, 6(2).

Zagrali, F. N. (2017). An Analysis of the Institutional Structure of Zakat and the Case for Turkey. Share: Jurnal Ekonomi dan Keuangan Islam, 6(1).




DOI: http://dx.doi.org/10.22373/share.v8i1.3655

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2019 Share: Jurnal Ekonomi dan Keuangan Islam

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.