Pengaruh Religiusitas dan Pendapatan terhadap Kepatuhan Membayar Zakat Hasil Tambak
Abstract
The collection of zakat malls in Indonesia is growing every year. However, the collection rate is still low. One type of zakat mal is zakat from ponds. Pond cultivation until now is counted as a business that provides extraordinary income. The revenue generated by the product encourages the community to develop the business. This study aims to determine the effect of religiosity and income on compliance with paying zakat from ponds. This study uses a survey method with a quantitative research approach. The population in this study were pond farmers in Ma'rang District, Pangkep Regency. Determination of the sample using non-probability sampling method with purposive sampling type. The criteria that have been set by the author in this case the respondents are pond farmers who are Muslim, have been farming for at least 3 years and are obliged to pay zakat. The sample used in this study was 100 respondents. The data analysis used was multiple linear regression analysis using the IBM Statistics SPSS version 26 application. The results showed that religiosity had an effect on compliance with paying zakat from ponds. Income has an effect on compliance with paying zakat from ponds.
Keywords
Full Text:
PDFReferences
Buku
Baznas Pangkep (2019) Outlook.
DKP (2020) Laporan Tahunan Dinas Kelautan dan Perikanan. Pangajene dan Kepulauan.
KUA (2020) Laporan UPZ. Pangkep.
Qardawi, Y. (2011) Hukum zakat, diterjemahkan oleh Salman Harun. dari judul asli Fiqhuz-Zakat. Bogor: Pustaka Litera AntarNusa.
Sahroni, O. (2018) Fikih Zakat Kontemporer. Depok: PT. Rajagrrafindo Persada.
Jurnal
Abdullah, M. and Sapiei, N. S. (2018) ‘Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia’, International Journal of Social Economics, 45(8), pp. 1250–1264. doi: 10.1108/IJSE-03-2017-0091.
Andam, A. C. and Osman, A. Z. (2019) ‘Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines’, Journal of Islamic Accounting and Business Research, 10(4), pp. 528–545. doi: 10.1108/JIABR-08-2016-0097.
Cokrohadisumarto, W. bin M. et al. (2019) ‘A study of Indonesian community’s behaviour in paying zakat’, Journal of Islamic Marketing, 11(4), pp. 961–976. doi: 10.1108/JIMA-10-2018-0208.
Heikal, M. and . F. (2014) ‘The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior’, Journal of Economics and Behavioral Studies, 6(9), pp. 727–734. doi: 10.22610/jebs.v6i9.532.
Mustafa, M. O. A. (2013) ‘Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study’, The Eletronic Library, 4(1), pp. 4–25. doi: http://dx.doi.org/10.1108/17590811311314267.
Nasution, J. (2017) ‘Analisis Pengaruh Kepatuhan Membayar Zakat Terhadap Keberkahan’, At-Tawassuth, II(2), pp. 282–303.
Nugroho, A. S. and Nurkhin, A. (2019) ‘Pengaruh religiusitas, pendapatan, pengetahuan zakat terhadap minat membayar zakat profesi melalui Baznas dengan faktor usia sebagai variabel moderasi’, Economic Education Analysis Journal, 8(3), pp. 955–966. doi: 10.15294/eeaj.v8i3.35723.
Salmawati and Fitri, M. (2018) ‘Pengaruh tingkat pendapatan, religiusitas, akuntabilitas dan kualitas pelayanan terhadap minat muzakki membayar zakat di baitul mal kota banda aceh’, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(1), pp. 54–66.
Satrio, E. and Siswantoro, D. (2016) ‘Analisis Faktor Pendapatan, Kepercayaan Dan Religiusitas Dalam Mempengaruhi Minat Muzakki Untuk Membayar Zakat Penghasilan Melalui Lembaga Amil Zakat’, Simposium Nasional Akuntansi XIX, 1(4), pp. 308–315.
Sawmar, A. A. and Mohammed, M. O. (2021) ‘Enhancing zakat compliance through good governance: a conceptual framework’, ISRA International Journal of Islamic Finance, ahead-of-p(ahead-of-print). doi: 10.1108/ijif-10-2018-0116.
Setiawan, F. (2017) ‘Pengaruh religiusitas dan reputasi terhadap minat muzakki dalam membayar zakat profesi (Studi kasus di Kabupaten Ponorogo)’, Jurnal Ilmu Manajemen, 8(1), pp. 13–21.
Tho’in, M. and Marimin, A. (2019) ‘Pengaruh Tingkat Pendapatan, Tingkat Pendidikan, dan Tingkat Religiusitas Terhadap Minat Muzakki Membayar Zakat’, Jurnal Ilmiah Ekonomi Islam, 5(3), p. 225. doi: 10.29040/jiei.v5i3.678.
Skripsi, Tesis atau Disertasi
Kartika, I. (2019) ‘Pengaruh Religiusitas Dan Pendapatan Terhadap Minat Membayar Zakat Dengan Kesadaranmembayar Zakat Sebagai Variabel Intervening’, Tesis.
Octavia, R. R. (2021) ‘Pengaruh pemahaman, Religiositas, dan Tingkat Pendapatan Muzakki terhadap Kepatuhan Membayar Zakat Pertanian di Kecamatan Badegan Kabupaten Ponorogo’, Tesis.
Rahmadina, H. (2015) ‘Perbedaan perilaku agresi remaja berdasarkan gender yang tinggal dengan orang tua tunggal di kota Sukabumi’, Thesis Repository upi. Available at: http://repository.upi.edu/id/eprint/17244.
Yuningsih, R. F. (2018) ‘Faktor penyebab pengusaha tidak membayar zakat (Studi Kasus Pengusaha Tambak Desa Karyatani Kecamatan Labuhan Maringgai Lampung Timur)’, Skripsi.
Web
Baznas, P. K. S. (2021) OUTLOOK. Diambil 18 Mei 2021, dari https://puskasbaznas.com/publications/outlook/indonesia-zakat-outlook-2021
BPS (2020) Kecamatan Ma’rang dalam angka. Pangajene dan Kepulauan. Diambil 18 Mei 2021, dari https://www.bps.go.id/
DOI: http://dx.doi.org/10.31000/almaal.v4i1.5918
Article Metrics
Abstract - 1153 PDF - 784Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Rifqah Mursidah, Sirajuddin Sirajuddin, Akramunnas Akramunnas
This work is licensed under a Creative Commons Attribution 4.0 International License.
Editorial Office:
Al Maal: Journal of Islamic Economics and Banking
Diterbitkan oleh Prodi Perbankan Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Tangerang.
Jalan Perintis Kemerdekaan I Babakan No.33, RT.007/RW.003, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118
e-mail: journal.almaal@gmail.com
Al Maal: Journal of Islamic Economics and Banking is licensed under a Creative Commons Attribution 4.0 International License.