A study of Indonesian community’s behaviour in paying zakat

Author:

Cokrohadisumarto Widiyanto bin Mislan,Zaenudin Zaenudin,Santoso Bejo,Sumiati Siti

Abstract

Purpose The purpose of this study is to develop a model of the Muslim community’s behaviour in paying zakat to contribute ideas on how to increase zakat recipients nationally, so as to improve the welfare of the wider community. Design/methodology/approach This study uses a quantitative (i.e. multiple regression analysis that involves moderating variables) and descriptive approach. Multiple regression analysis with the stepwise method is implemented to get the best regression model of community’s behaviour in paying zakat. This study takes a sample of Muslim communities in several regions (northern coast) of Central Java, Indonesia. Findings In the situation of the absence of government regulations relating to the obligation to pay zakat for Muslim communities, the community’s behaviour in paying zakat can be formed through two things, which are: increasing the zakat understanding and strengthening the credibility of zakat management institutions. Providing complete information to the community regarding the existence and what has been done and what will be done by the zakat management institution is very necessary. Research limitations/implications This study has not specifically discussed the various types of zakat paid, such as commercial zakat, agricultural zakat and professional zakat. Therefore, future research can be done more specifically to determine the behaviour of paying zakat based on the type of zakat as stated. Practical implications Increasing the target of collecting zakat funds from the community nationally needs: (i) educating the community about zakat more broadly and sustainably; (ii) strengthening the credibility of the zakat management institution; and (iii) strengthening the flow of information from the zakat management institution to the community. Originality/value Research on community’s behaviour in paying zakat has never been done before. This study analyses the behaviour of paying zakat comprehensively, namely, in terms of adherence to God and the government, awareness without coercion and the behaviour of choosing a place to pay zakat.

Publisher

Emerald

Subject

Marketing

Reference31 articles.

Cited by 15 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Zakat as an instrument of poverty reduction in Indonesia;Journal of Islamic Accounting and Business Research;2023-05-10

2. Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA;Journal of Islamic Accounting and Business Research;2023-05-05

3. Legal Burden of Obligation to Pay Tax on Business Results in the Zakat Concept;Journal of Progressive Law and Legal Studies;2023-01-31

4. What Drives Muslims' Zakat Compliance Behavior in The Profession? Evidence In Indonesia;Journal of Organizational Behavior Research;2023

5. The potential of paying zakat on income: Evidence from an emerging economy;Corporate Governance and Organizational Behavior Review;2023

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