The FACTORS INFLUENCING MUZAKKI IN PAYING PROFESSIONAL ZAKAT TO ZAKAT MANAGEMENT ORGANIZATIONS (A CASE STUDY IN CIANJUR SUB-DISTRICT, CIANJUR REGENCY)

Abstract

This study aims to provide an overview and empirical evidence regarding the influence of perceived income adequacy, religious knowledge, social factors, the credibility of zakat management organizations (OPZ), distance, education level, and income level on the interest of muzakki in paying professional zakat through zakat management organizations. The potential for zakat collection in Indonesia is considerably high, yet it is not aligned with the actual amount of zakat collected and managed by zakat management organizations. The gap between zakat potential and actual collection—particularly in the context of professional zakat—also occurs in Cianjur Sub-District. Therefore, the author considers it necessary to conduct research on the factors influencing muzakki in Cianjur Sub-District in paying professional zakat through zakat management organizations.

Data collection in this study was conducted using questionnaires distributed to respondents who met predetermined criteria. A total of 55 questionnaires were distributed. The econometric model used in this research is logistic regression. Based on the analysis using IBM SPSS 20, the results show that the variables of perceived income adequacy, religious knowledge, social factors, and income do not have a significant effect, while the variables of OPZ credibility, distance, and education have a significant effect.