The Determinant of Moslem’s Decision in Performing Commerce Zakat Payment: Case Study in Malang City, East Java Province

Abstract

Zakat has known as one of the vital instrument in economic that holds some benefits for increasing aggregate demand, expanding job opportunities, reducing poverty and triggering economic growth. As one of the large cities in East Java Province, Malang has a potential issue through commerce zakat which most of the people's livelihood engaged to and composition of regional income (PDRB) is dominated by a commerce sector. On the other hand, it is not supported by the real condition in the field that shows the opposite compared to the low percentage of commerce Zakat payer. Based on the reason, the author is triggered to investigate and to elaborate the complexity of Moslem's decision in performing commerce zakat payment. This research relies on Multistage Sampling Method involved 100 participants by taking location at Malang. Furthermore, the accumulated data field is analyzed through Logit Method to identify the influential factor of the decision in Zakat payment. Processed data binary logit regression determines the most influential factor of Moslem's decision in performing commerce zakat payment in Malang which relies on the level of income and their knowledge about Zakat's scheme. According to this result, businessmen or traders who have high income level and moderate comprehension of laws, percentage, extrapolation, nisab, and paying period of commerce zakat have bridged up into a higher probability to perform commerce zakat. Whereas level of age, formal education, non-formal education, motivation, availability of Amil Zakat Institution (LAZ) and business period do not affect the decisions.

Religiosity, Literacy, Income and Accessibility to Awareness in Professional Zakah Payment

“…This study is different with previous research by Merlinda, et al, because this study uses awareness of profession zakat as the dependent variable, while previous research by Merlinda, et al, (2016) uses the zakat commerce variable. We also expands the scope of the sample, throughout Indonesia, This study also adds an accessibility variable, which was previously used in Gurning and Ritonga's (2015) research to explain its relationship with zakat awareness in general.…”

“…Istiqomah and Asrori (2019) explains that the level of literacy, accountability, and transparency of the zakah positive effect on confidence muzakki to the institution of zakah collection. Merlinda, Burhan, and Ekawaty (2016) in his research on the factors that influence the decision to pay zakah commerce concluded that the decision to pay zakah strongly influenced by income and knowledge of her about charity. Furthermore, Merlinda et.…”

“…Merlinda, Burhan, and Ekawaty (2016) in his research on the factors that influence the decision to pay zakah commerce concluded that the decision to pay zakah strongly influenced by income and knowledge of her about charity. Furthermore, Merlinda et. al., (2016) explained that muzakki has a preference for distributing zakah through non-formal institutions or directly to specified recipients.…”

A Review of the Literature on Zakah Between 2003 and 2019

“…Furthermore topics about paying zakat was researched by Pangestu and Jayanto, 2017;Ridlwan and Sukmana, 2017;Doktoralina and Bahari, 2017;Nasution, 2017;Nur, 2018;Sejati et al, 2018;Wahid et al, 2004;Norulazidah, 2008;Wahid et al, 2007;Bachmid et al, 2012;Harahab, 2016;Huda and Gofur, 2012a;Huda et al, 2012b;Merlinda et al, 2016;Mustafa et al, 2013;Putra, 2016;Abbas et al, 2018.…”

Preferensi Muzakki Dalam Memilih Membayar Zakat di Lembaga Zakat Formal

“…Kemudian dalam riset yang dilakukan oleh Abu Bakar dan Rashid (2010), Indahsari (2013) dan Majid (2017), memperkuat temuan bahwa Muzakki mempertimbangkan tingkat kepuasan dan kepercayaan diri sebagai preferensi dalam membayar zakat.Kemudian temuan lain yang diungkapkan dalam riset Firdaus et al (2012) dan Indahsari (2013) mendapatkan bahwa tingkat pendapatan dan pekerjaan juga memengaruhi Muzakki dalam membayar zakat. Selain itu, ada faktor lain yang diungkapkan oleh Dahlan (2008), Huda et al (2014), Merlinda et al (2016) dan Majid (2017) Zainal et al (2016).Temuan lain dalam mengungkap faktor perspektif lembaga adalah terkait dengan persepsi kualitas layanan seperti yang diungkapkan dalam riset yang dilakukan Jaelani (2008) dan Zainal (2016). Kemudian adalah persepsi sosialisasi lembaga juga turut menjadi referensi Muzakki dalam memilih Lembaga Zakat seperti yang disimpulkan oleh Dahlan (2008) dan Jaelani (2008).…”