Compliance Determinant of Paying Zakat Maal

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Theref...

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Autor principal:	Tamimah Tamimah
Formato:	article
Lenguaje:	EN ID
Publicado:	Institut Agama Islam Negeri (IAIN) Curup 2020
Materias:	compliance paying zakat mal, zakat mal, ols (ordinary least square) Islam BP1-253 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/bb0b431eb9e84312b8f421c126a1eb09
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spelling	oai:doaj.org-article:bb0b431eb9e84312b8f421c126a1eb092021-11-10T22:51:23ZCompliance Determinant of Paying Zakat Maal2548-23432548-310210.29240/alfalah.v5i2.1228https://doaj.org/article/bb0b431eb9e84312b8f421c126a1eb092020-12-01T00:00:00Zhttp://journal.iaincurup.ac.id/index.php/alfalah/article/view/1228https://doaj.org/toc/2548-2343https://doaj.org/toc/2548-3102Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal. Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression. Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal. Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).Tamimah TamimahInstitut Agama Islam Negeri (IAIN) Curuparticlecompliance paying zakat mal, zakat mal, ols (ordinary least square)IslamBP1-253Economics as a scienceHB71-74ENIDAl-Falah: Journal of Islamic Economics, Vol 5, Iss 2, Pp 213-230 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	compliance paying zakat mal, zakat mal, ols (ordinary least square) Islam BP1-253 Economics as a science HB71-74
spellingShingle	compliance paying zakat mal, zakat mal, ols (ordinary least square) Islam BP1-253 Economics as a science HB71-74 Tamimah Tamimah Compliance Determinant of Paying Zakat Maal
description	Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal. Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression. Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal. Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).
format	article
author	Tamimah Tamimah
author_facet	Tamimah Tamimah
author_sort	Tamimah Tamimah
title	Compliance Determinant of Paying Zakat Maal
title_short	Compliance Determinant of Paying Zakat Maal
title_full	Compliance Determinant of Paying Zakat Maal
title_fullStr	Compliance Determinant of Paying Zakat Maal
title_full_unstemmed	Compliance Determinant of Paying Zakat Maal
title_sort	compliance determinant of paying zakat maal
publisher	Institut Agama Islam Negeri (IAIN) Curup
publishDate	2020
url	https://doaj.org/article/bb0b431eb9e84312b8f421c126a1eb09
work_keys_str_mv	AT tamimahtamimah compliancedeterminantofpayingzakatmaal
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Compliance Determinant of Paying Zakat Maal

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