The Determinants Of Muzakkı's Complıance To Pay Zakat On Professional Income

Abstract

This study focuses on exploring the factors influencing muzakki (those who are obliged to pay zakat) compliance in Indonesia, specifically in paying professional income zakat. Employing the Theory of Planned Behavior (TPB), encompassing Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control, the research aims to unravel the underlying determinants. To gather data, a questionnaire based on the TPB was distributed through social media, reaching 400 respondents. Analyzing the responses through factor analysis revealed that the muzakki's adherence to professional income zakat payment is predominantly shaped by Subjective Norm factors. Notably, these factors exhibited a significant association with religiosity, as affirmed by the Factor Analysis outcomes. The study underscores that religiosity significantly influences the attitudes of muzakki in Indonesia, closely followed by factors like willingness, awareness, and understanding of professional income zakat. The findings shed light on the pivotal role of subjective norms and religiosity in shaping compliance behavior, offering valuable insights for policymakers, religious leaders, and organizations aiming to enhance zakat collection and promote financial ethicality.

Keywords

• compliance, behavior, Theory of Planned Behavior, Factor Analysis, professional income zakat.