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

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...

Full description

Bibliographic Details
Main Authors: Heri Sudarsono, Rindang Nuri Isnaini Nugrohowati, Yunice Karina Tumewang
Format: Article
Language:Arabic
Published: STAIN Kudus 2021-12-01
Series:Equilibrium: Jurnal Ekonomi Syariah
Subjects:
Online Access:https://journal.iainkudus.ac.id/index.php/equilibrium/article/view/11605
_version_ 1818978326150119424
author Heri Sudarsono
Rindang Nuri Isnaini Nugrohowati
Yunice Karina Tumewang
author_facet Heri Sudarsono
Rindang Nuri Isnaini Nugrohowati
Yunice Karina Tumewang
author_sort Heri Sudarsono
collection DOAJ
description 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.
first_indexed 2024-12-20T16:41:51Z
format Article
id doaj.art-c8c4b10c44b44b2b9ab7be10dd22b165
institution Directory Open Access Journal
issn 2355-0228
2502-8316
language Arabic
last_indexed 2024-12-20T16:41:51Z
publishDate 2021-12-01
publisher STAIN Kudus
record_format Article
series Equilibrium: Jurnal Ekonomi Syariah
spelling doaj.art-c8c4b10c44b44b2b9ab7be10dd22b1652022-12-21T19:33:01ZaraSTAIN KudusEquilibrium: Jurnal Ekonomi Syariah2355-02282502-83162021-12-019225327410.21043/equilibrium.v9i2.116054955The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating VariableHeri Sudarsono0Rindang Nuri Isnaini Nugrohowati1Yunice Karina Tumewang2Universitas Islam Indonesia (UII), YogyakartaUniversitas Islam Indonesia (UII), YogyakartaUniversitas Islam Indonesia (UII), YogyakartaThis 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.https://journal.iainkudus.ac.id/index.php/equilibrium/article/view/11605intention to pay zakatzakat institutional systemgovernment officerand private officer
spellingShingle Heri Sudarsono
Rindang Nuri Isnaini Nugrohowati
Yunice Karina Tumewang
The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
Equilibrium: Jurnal Ekonomi Syariah
intention to pay zakat
zakat institutional system
government officer
and private officer
title The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
title_full The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
title_fullStr The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
title_full_unstemmed The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
title_short The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable
title_sort effect of zakat institution system and government support on intention to pay zakat knowledge as a moderating variable
topic intention to pay zakat
zakat institutional system
government officer
and private officer
url https://journal.iainkudus.ac.id/index.php/equilibrium/article/view/11605
work_keys_str_mv AT herisudarsono theeffectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable
AT rindangnuriisnaininugrohowati theeffectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable
AT yunicekarinatumewang theeffectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable
AT herisudarsono effectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable
AT rindangnuriisnaininugrohowati effectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable
AT yunicekarinatumewang effectofzakatinstitutionsystemandgovernmentsupportonintentiontopayzakatknowledgeasamoderatingvariable