Open Journal Systems

The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable

Heri Sudarsono, Rindang Nuri Isnaini Nugrohowati, Yunice Karina Tumewang

Abstract

This study aims to determine the effect of attitudes, subjective norms, zakat institution system and government support in influencing the interest of the government and private officers to pay zakat. This study also aims to determine the extent of muzakki’s knowledge of zakat in improving attitudes, subjective norms, zakat institutional systems and government support in the interest of the government and private officers to pay zakat. Respondents in this study are 402 respondents consisting of 154 government officers and 248 private officers who live in 6 big cities in Java, such as Jakarta, Serang, Bandung, Semarang, Yogyakarta and Surabaya. This research uses the Partial-Least-Square Structural Equation Modeling (PLS-SEM) analysis technique with the Theory of Reasoned Action (TRA) model. The finding reveals that attitudes, subjective norms, zakat institutional system, and government support affect the government and private officers' interest in paying zakat. Meanwhile, knowledge as a moderating variable does not strengthen the influence of attitudes, zakat institutional systems and government support. Still, it reinforces the subjective norms of government and private officers in influencing intention to pay zakat. BAZNAS can collaborate with educational institutions, professional institutions, community institutions and utilize social networks to increase public knowledge about zakat. Hence, knowledge about zakat supports subjective norms and attitudes, zakat institutional system, and government support.

Keywords

Intention to pay zakat; zakat institutional system; Government Officer; and Private Officer

References

Abror, A., & Hudayati, A. (2020). The effect of distributive justice on intention to pay zakat through zakat institutions using affective and cognitive trust as intervening variables. Jurnal Ekonomi dan Keuangan Islam, 6(1), 24-33. doi:https://doi.org/10.20885/jeki.vol6.iss1.art3

Ajzen, I. (1985). Ajzen.From Intentions to Actions-TPB.1985.pdf (pp. 11–37).

Ajzen, I. (1991). The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Process, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Al-Kaaf, A. Z. (2002). Ekonomi dalam Perspektif Islam. Bandung: Pustaka Setia

Al-Mamun, A., & Haque, A. K. M. A. (2015). Perception of muslim consumers towards tax deduction through Zakat in malaysia: an empirical investigation on muslims in Malaysia. Conference on Shari’ah Oriented Public Policy in Islamic Economic System, 4(2), 532–549.

Al-Qordhowi, Y. (2005). Dauru Al-Zakat: Fi Ilaaj Al-Musykilaat Al-Iqtishaadiyah. T. Jakarta: Zikrul Hakim.

Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behaviour. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068

Alpriyamah, Q. U., & Adityawarman. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Kepatuhan (Compliance Behaviour) Pembayaran Zakat Perdagangan. Diponegoro Journal Of Accounting, 6(3), 1–13.

Ammani, S. A., Abba, S. A., & Dandago, K. I. (2014). Zakah on Employment Income in Muslims Majority States of Nigeria: Any Cause for Alarm? Procedia - Social and Behavioural Sciences, 164(August), 305–314. https://doi.org/10.1016/j.sbspro.2014.11.081

Andam, A. C., & Osman, A. Z. (2016). Factors influencing intention to give zakat on employment income: Experience from Marawi City. Journal of Islamic Accounting and Business Research, August, 1–93.

Armitage, C. J., & Conner, M. (2010). Efficacy of the Theory of Planned Behaviour : A Meta-Analytic Review E Y cacy of the Theory of Planned Behaviour : A meta-analytic review. July 2017, 471–499.

Aziz, M.R. A.B & Anim, N.A.H M. (2020). Trust towards zakat institutions among muslims business owners. Jurnal Ekonomi dan Keuangan Islam, 6(1), 1-9. DOI: 10.20885/JEKI.vol6.iss1.art1

Az-Zuhaili, W. (2013). Tafsir Al-Wasith. Gema Insani Press.

BAZAS. (2019). Pengaruh Zakat terhadap Perekonomian Makro Indonesia.

Ben Jedidia, K., & Guerbouj, K. (2021). Effects of zakat on the economic growth in selected Islamic countries: empirical evidence. International Journal of Development Issues, 20(1), 126–142. https://doi.org/10.1108/IJDI-05-2020-0100

Bidin, Z. Bin. (2008). Faktor-faktor penentu niat gelagat kepatuhan zakat pendapatan gaji

Chin, W. W. (1998). The partial least squares approach for structural equation modeling. Modern methods for business research (pp. 295–336). Lawrence Erlbaum Associates Publishers.

Dandago, K. I., Muhammad, A. D., & Abba, S. A. (2016). Behavioural Intention To Pay Zakah on Employment Income Among Academicians in Kano State, Nigeria. In Journal of Islamic Monetary Economics and Finance (Vol. 2, Issue 1, pp. 41–64). https://doi.org/10.21098/jimf.v2i1.591

Fabrigar, L. R., Petty, R. E., Smith, S. M., & Crites, S. L. (2006). Understanding knowledge effects on attitude-behaviour consistency: The role of relevance, complexity, and amount of knowledge. Journal of Personality and Social Psychology, 90(4), 556–577. https://doi.org/10.1037/0022-3514.90.4.556

Farouk, Abubakar U., Md Idris, K., & Saad, R. A. J. Bin. (2018). Moderating role of religiosity on Zakat compliance behaviour in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017-0122

Farouk, Abubakar Umar, Idris, K. B. M., & Saad, R. A. B. (2017). Predicting the Intention of Civil Servants to Pay Zakat. International Journal of Innovative Knowledge Concepts, 5(7), 21–29.

Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. https://doi.org/10.1007/s11747-011-0261-6

Hoque, N., Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: a small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1).

Harun, H., Van-Peursem, K., & Eggleton, I. R. C. (2015). Indonesian public sector accounting reforms: Dialogic aspirations a step too far? Accounting, Auditing and Accountability Journal, 28(5), 706–738. https://doi.org/10.1108/AAAJ-12-2012-1182

Heikal, M., Khaddafi, M., & Falahuddin. (2014). The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behaviour. Journal of Economics and Behavioural Studies, 6(9), 727–734. https://doi.org/10.22610/jebs.v6i9.532

Heikal, M., Khaddafi, M., & Falahudin. (2014). The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behaviour. Journal of Economics and Behavioural Studies, 6(9), 727–734. https://doi.org/10.22610/jebs.v6i9.532

Hennessy, J., Al-Awadhi, E. A., Dwyer, L. O., & Leith, R. (2012). Treatment of ectopic first permanent molar teeth. Dental Update, 39(9), 656–661. https://doi.org/10.12968/denu.2012.39.9.656

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8

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

Kamil Md Idris, & Ahmad Mahdzan Ayob. (2001). Attitude towards zakah on employment income: Comparing outcomes between single score and multidimensional scores. Malaysian Management Journal, 5(1&2), 47–63.

Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258

Nugroho, A. S., & Nurkhin, A. (2019). Pengaruh religiusitas, pendapatan, pengetahuan zakat terhadap minat membayar zakat profesi melalui Baznas dengan faktor usia sebagai variabel moderasi. Economic Education Analysis Journal, 8(3), 955–966. https://doi.org/10.15294/eeaj.v8i3.35723

Nuryana, F. (2016). Pengaruh Sikap, Norma Subjektif Dan Kontrol Perilaku Terhadap Niat Kepatuhan Muzakki Pegawai Negeri Sipil (Pns) Dalam Membayar Zakat Profesi Pada Badan Amil Zakat (Baz) Kabupaten Sumenep”. NUANSA: Jurnal Penelitian Ilmu Sosial Dan Keagamaan Islam, 13(2), 383. https://doi.org/10.19105/nuansa.v13i2.1105

Pusat Kajian Strategis BAZNAS. (2020). Outlook Zakat Nasional 2020.

Puskas BAZNAS. (2021). Outlook Zakat 2021.

Quthb Sayyid. (2002). Tafsir Fi Zhilal Al-Qur'an dibawah naungan Al-Qur'an jilid 10, terj, As’ad Yasin. Jakarta: Gema Insani.

Rehman, A. U., & Aslam, E. (2020). Factors influencing the intention to give zak at on employment income: evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies Emerald Publishing Limited, 29(1), 33–49. https://doi.org/10.1108/IES-05-2020-0017

Saad, R. A. J., Bidin, Z., Idris, K. M., & Hussain, M. H. M. (2010). Factors that Influenced the Business Zakah Compliance Behaviour. Jurnal Pengurusan, 30, 49–61. https://doi.org/10.17576/pengurusan-2010-30-04

Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioural intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036

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. https://doi.org/10.46281/ijibm.v2i1.50

Sekaran, U., & Bougie, R. (2016). Research Methods For Business: A Skill Building Approach, 7th Edition.

Tajuddin, A. H., Mohd-Rashid, R., Abdullah, N. A. H., & Abdul-Rahim, R. (2015). An empirical examination of over-subscription in the Malaysian IPO market. International Journal of Economics and Management, 9(SpecialIssue), 81–102.

Wahid, H., Mohd Noor, M., & Ahmad, S. (2005). Kesedaran membayar zakat: Apakah faktor penentunya? International Journal of Management Studies (IJMS), 12(2), 171–189.

Wohldmann, E. L. (2013). Examining the relationship between knowing and doing: Training for improving food choices. American Journal of Psychology, 126(4), 449–458. https://doi.org/10.5406/amerjpsyc.126.4.0449

World population review. (2021). World Population by Country. Retrieved from https://worldpopulationreview.com

Yusfiarto, R., Setiawan, A., & Nugraha, S. S. (2020). Literacy and Intention to Pay Zakat : A Theory Planned Behaviour View Evidence from Indonesian Muzakki. International Journal of Zakat, 5(1), 15–27.

Full Text: PDF

DOI: 10.21043/equilibrium.v9i2.11605