This study aims to look at the related factors that affect national zakat receipts, namely the Human Development Index, GDP per capita, and income distribution. This type of research is descriptive quantitative using cross-sectional design and the sample in this study is 34 provinces in Indonesia. The data used is secondary data obtained from the Central Statistics Agency (BPS) for HDI data, per capita GRDP, GINI Ratio Index, and BAZNAS for data on zakat acceptance in 2018. The data were then analyzed using multiple linear regression analysis methods. The results obtained are the variable Gini ratio (income distribution) has a significant positive effect with a percentage of 313.2%, while the other two variables have an indirect influence.
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