National Amil Zakat Agency as a Moderation of Perception and Religion on the Decision to Pay Zakat

https://doi.org/10.35912/josfe.v1i2.3810
Diterbitkan: Jul 14, 2025

Abstrak:

Purpose: The purpose of this study is to identify the variables that affect muzakis' zakat payment decisions at the National Amil Zakat Agency. Altruism was included in this study as a moderating variable as well. Muzaki's capacity to decide to pay zakat is a result of his attention to and awareness of doing so. Muzaki may decide to distribute zakat at the National Amil Zakat Agency (BAZNAS).

Methodology/approach: The population in this study is the entire community in Indonesia, with purposive sampling used to select specific respondents. The sample size was determined using the "ten times the number of formative indicators" method, resulting in 230 respondents. Data was collected through online questionnaires distributed to millennials in Indonesia via Google Forms. The analysis was conducted using Warp PLS 6.0, which involved three stages: 1) Evaluation of the Measurement Model, 2) Evaluation of the Structural Model, and 3) Hypothesis Testing.

Results/findings: Then the variables of perception and religiosity have no significant effect on the muzaki's decision to pay zakat to the National Amil Zakat Agency through altruism. The results of this study are expected to be useful for related parties, especially the National Amil Zakat Agency, to continue to improve and maintain the factors that influence Muzaki's decisions in carrying out Zakat payments.

Conclusion: This study finds that perception and religiosity significantly influence muzaki's decision to pay zakat through BAZNAS, while altruism does not have a significant moderating effect. These results suggest that BAZNAS should focus on enhancing public awareness of zakat's spiritual and social benefits.

Limitation: The study's sample is limited to millennials in Indonesia, which may not fully represent the general population. The use of purposive sampling and online surveys could introduce bias, and the insignificance of altruism requires further exploration in future studies.

Contribution: This research contributes to understanding zakat payment behavior by emphasizing the importance of perception and religiosity. It offers practical insights for BAZNAS to improve zakat collection and enhance poverty alleviation efforts.

Penulis:
1 . Ali Hardana
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
2 . Jafar Nasution
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
3 . Arti Damisa
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
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Vol 1 No 2 (2025): July
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Referensi

    Abd Majid, M. S. (2017). The motivation of muzakki to pay zakah: study at the baitul mal Aceh. Signifikan: Jurnal Ilmu Ekonomi, 6(1), 159-176. doi:https://doi.org/10.15408/sjie.v6i1.4302

    Adhiatma, A., & Fachrunnisa, O. (2021). The relationship among zakat maal, altruism and work life quality. International Journal of Zakat, 6(1), 71-94. doi:https://doi.org/10.37706/ijaz.v6i1.255

    Aligarh, F., Nugroho, A., Raharja, B. S., Pratama, B. C., & Wirayuda, A. W. (2021). Do individual factors, religiosity factors, and demographic factors predict intention to pay zakat? Al-Uqud: Journal of Islamic Economics, 5(1), 151-165. doi:https://doi.org/10.26740/al-uqud.v5n1.p151-165

    Arbi, D. S., Satyadharma, J. F., & Hidayat, I. (2024). The Impact Distribution of Zakat in Alleviating Poverty During COVID-19 Pandemic: Evidence From Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 16(1). doi:https://doi.org/10.15408/aiq.v16i1.35678

    Dani, R., Mubyarto, N., & Nengsih, T. A. (2024). Risk Profile and Profitability on Mudharabah Financing AT Bank Muamalat, is There Any Relation? Bukhori: Kajian Ekonomi dan Keuangan Islam, 3(2), 79-89. doi:https://doi.org/10.35912/bukhori.v3i2.2809

    Darma, S. (2017). Analisis persepsi muzaki terhadap preferensi dan keputusan memilih laz (studi kasus di kota Medan dan sekitarnya). Universitas Islam Negeri Sumatera Utara.

    Diana, T. M., & Normasyhuri, K. (2025). Analisis peran dana zakat dalam pengentasan kemiskinan: upaya mendukung sustainable development goals (SDGs). Kinerja: Jurnal Ekonomi dan Manajemen, 22(3), 311-327. doi:https://doi.org/10.30872/jkin.v22i3.15449

    Firmansyah, Y., Sukarno, H., & Masruroh, N. (2024). Measuring the Poverty of Productive Zakat Mustahik using the CIBEST Model. EKONOMIKA SYARIAH: Journal of Economic Studies, 8(2), 176-191. doi:https://doi.org/10.30983/es.v8i2.8194

    Fitri, L., & Falikhatun, F. (2021). Religiosity, literacy, income and accessibility to awareness in professional zakah payment. International Journal of Zakat, 6(1), 39-48. doi:https://doi.org/10.37706/ijaz.v6i1.268

    Fitriyah, I. (2017). Faktor-faktor yang Mempengaruhi Keputusan Membayar Zakat Studi Kasus Masyarakat Sekitar Majlis Dzikir Wa Ta’lim Mihrobul Muhibbin. Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta.

    Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook: Springer Nature.

    Hardana, A. (2022). Keikutsertaan Dana Zakat dalam Pengentasan Kemiskinan di Indonesia. Bukhori: Kajian Ekonomi dan Keuangan Islam, 2(1), 65-74. doi:https://doi.org/10.35912/bukhori.v2i1.1895

    Hardana, A., Windari, W., Efendi, S., & Harahap, H. T. (2023). Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia. Paper presented at the Annual International Conference on Islamic Economics and Business (AICIEB).

    Hasan, Z., & Nurhuda, A. (2017). The Role of Sharia Economic Law in Supporting A Healthy Economic System for Indonesian Communities. Economics, 2(1), 2-3. doi:http://dx.doi.org/10.24042/asas.v15i02.16426

    Karnadi, A. (2022). Pengumpulan Zakat Nasional Mencapai Rp14 Triliun pada 2021. Website. DataIndonesia. id. Accessed April, 27.

    Mahanani, Y., Novianti, T., Wiliasih, R., & Kassim, S. H. (2018). Factors Affecting Employees’ Preference to Pay Zakat: Case of Amil Zakat Institution of Bogor Agricultural University. Paper presented at the Indonesian Conference of Zakat-Proceedings.

    Mariyanti, T., Zaenul Basri, Y., & Jazuli, J. (2022). The basic factors driving the intention to pay zakat. Aptisi Transactions on Management (ATM), 6(1), 30-41. doi:https://doi.org/10.33050/atm.v6i1.1692

    Muchtadin, M. (2024). The Influence of Altruism and Work Engagement on Millennial Worker Job Satisfaction. Jurnal Psikologi Teori dan Terapan, 15(02), 126-135. doi:https://doi.org/10.26740/jptt.v15n02.p126-135

    Mujianto, A., & Noviaristanti, S. (2025). Development of strategy formulation with scenario planning approach case study on Zakat House Dirham: Journal of Sharia Finance and Economics (JoSFE), 1(1), 27-44. doi:https://doi.org/10.35912/josfe.v1i1.3331

    Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019). Determinants of the intention of muzakki to pay professional zakat. Share: Jurnal Ekonomi Dan Keuangan Islam, 8(1), 45-67. doi:https://doi.org/10.22373/share.v8i1.4573

    Purwatiningsih, A. P., & Yahya, M. (2020). Why zakat collection in Indonesia is not as effective as it is in Malaysia. Journal of Islamic Finance, 9(1), 100-105. doi:https://doi.org/10.21043/jp.v14i1.6785

    Ramadini, K. N., Hasanah, N., & Irfany, M. I. (2023). Business Strategy in Islamic Boarding School: A Case Study of Pesantren Hidayatullah Depok Indonesia. Bukhori: Kajian Ekonomi dan Keuangan Islam, 3(1), 11-28. doi:https://doi.org/10.35912/bukhori.v3i1.2282

    Rasyid, M. K., & Jamaludin, N. (2021). Literacy, religiosity and awareness on zakat of millennials. Paper presented at the Indonesian Conference of Zakat-Proceedings.

    Sulistiyowati, I. (2021). Faktor Yang Mempengaruhi Minat Membayar Zakat Dengan Religiosity Sebagai Variabel Moderasi. Universitas Islam Sultan Agung.

    Ur Rehman, A., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zak?t on employment income: evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies, 29(1), 33-49. doi:https://doi.org/10.1108/IES-05-2020-0017

    Yasni, R., & Erlanda, A. R. R. (2020). Challenges of zakat integration as source of state revenue. International Journal of Islamic Economics and Finance (IJIEF), 3, 175-204. doi:https://doi.org/10.18196/ijief.3238

  1. Abd Majid, M. S. (2017). The motivation of muzakki to pay zakah: study at the baitul mal Aceh. Signifikan: Jurnal Ilmu Ekonomi, 6(1), 159-176. doi:https://doi.org/10.15408/sjie.v6i1.4302
  2. Adhiatma, A., & Fachrunnisa, O. (2021). The relationship among zakat maal, altruism and work life quality. International Journal of Zakat, 6(1), 71-94. doi:https://doi.org/10.37706/ijaz.v6i1.255
  3. Aligarh, F., Nugroho, A., Raharja, B. S., Pratama, B. C., & Wirayuda, A. W. (2021). Do individual factors, religiosity factors, and demographic factors predict intention to pay zakat? Al-Uqud: Journal of Islamic Economics, 5(1), 151-165. doi:https://doi.org/10.26740/al-uqud.v5n1.p151-165
  4. Arbi, D. S., Satyadharma, J. F., & Hidayat, I. (2024). The Impact Distribution of Zakat in Alleviating Poverty During COVID-19 Pandemic: Evidence From Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 16(1). doi:https://doi.org/10.15408/aiq.v16i1.35678
  5. Dani, R., Mubyarto, N., & Nengsih, T. A. (2024). Risk Profile and Profitability on Mudharabah Financing AT Bank Muamalat, is There Any Relation? Bukhori: Kajian Ekonomi dan Keuangan Islam, 3(2), 79-89. doi:https://doi.org/10.35912/bukhori.v3i2.2809
  6. Darma, S. (2017). Analisis persepsi muzaki terhadap preferensi dan keputusan memilih laz (studi kasus di kota Medan dan sekitarnya). Universitas Islam Negeri Sumatera Utara.
  7. Diana, T. M., & Normasyhuri, K. (2025). Analisis peran dana zakat dalam pengentasan kemiskinan: upaya mendukung sustainable development goals (SDGs). Kinerja: Jurnal Ekonomi dan Manajemen, 22(3), 311-327. doi:https://doi.org/10.30872/jkin.v22i3.15449
  8. Firmansyah, Y., Sukarno, H., & Masruroh, N. (2024). Measuring the Poverty of Productive Zakat Mustahik using the CIBEST Model. EKONOMIKA SYARIAH: Journal of Economic Studies, 8(2), 176-191. doi:https://doi.org/10.30983/es.v8i2.8194
  9. Fitri, L., & Falikhatun, F. (2021). Religiosity, literacy, income and accessibility to awareness in professional zakah payment. International Journal of Zakat, 6(1), 39-48. doi:https://doi.org/10.37706/ijaz.v6i1.268
  10. Fitriyah, I. (2017). Faktor-faktor yang Mempengaruhi Keputusan Membayar Zakat Studi Kasus Masyarakat Sekitar Majlis Dzikir Wa Ta’lim Mihrobul Muhibbin. Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta.
  11. Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook: Springer Nature.
  12. Hardana, A. (2022). Keikutsertaan Dana Zakat dalam Pengentasan Kemiskinan di Indonesia. Bukhori: Kajian Ekonomi dan Keuangan Islam, 2(1), 65-74. doi:https://doi.org/10.35912/bukhori.v2i1.1895
  13. Hardana, A., Windari, W., Efendi, S., & Harahap, H. T. (2023). Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia. Paper presented at the Annual International Conference on Islamic Economics and Business (AICIEB).
  14. Hasan, Z., & Nurhuda, A. (2017). The Role of Sharia Economic Law in Supporting A Healthy Economic System for Indonesian Communities. Economics, 2(1), 2-3. doi:http://dx.doi.org/10.24042/asas.v15i02.16426
  15. Karnadi, A. (2022). Pengumpulan Zakat Nasional Mencapai Rp14 Triliun pada 2021. Website. DataIndonesia. id. Accessed April, 27.
  16. Mahanani, Y., Novianti, T., Wiliasih, R., & Kassim, S. H. (2018). Factors Affecting Employees’ Preference to Pay Zakat: Case of Amil Zakat Institution of Bogor Agricultural University. Paper presented at the Indonesian Conference of Zakat-Proceedings.
  17. Mariyanti, T., Zaenul Basri, Y., & Jazuli, J. (2022). The basic factors driving the intention to pay zakat. Aptisi Transactions on Management (ATM), 6(1), 30-41. doi:https://doi.org/10.33050/atm.v6i1.1692
  18. Muchtadin, M. (2024). The Influence of Altruism and Work Engagement on Millennial Worker Job Satisfaction. Jurnal Psikologi Teori dan Terapan, 15(02), 126-135. doi:https://doi.org/10.26740/jptt.v15n02.p126-135
  19. Mujianto, A., & Noviaristanti, S. (2025). Development of strategy formulation with scenario planning approach case study on Zakat House Dirham: Journal of Sharia Finance and Economics (JoSFE), 1(1), 27-44. doi:https://doi.org/10.35912/josfe.v1i1.3331
  20. Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019). Determinants of the intention of muzakki to pay professional zakat. Share: Jurnal Ekonomi Dan Keuangan Islam, 8(1), 45-67. doi:https://doi.org/10.22373/share.v8i1.4573
  21. Purwatiningsih, A. P., & Yahya, M. (2020). Why zakat collection in Indonesia is not as effective as it is in Malaysia. Journal of Islamic Finance, 9(1), 100-105. doi:https://doi.org/10.21043/jp.v14i1.6785
  22. Ramadini, K. N., Hasanah, N., & Irfany, M. I. (2023). Business Strategy in Islamic Boarding School: A Case Study of Pesantren Hidayatullah Depok Indonesia. Bukhori: Kajian Ekonomi dan Keuangan Islam, 3(1), 11-28. doi:https://doi.org/10.35912/bukhori.v3i1.2282
  23. Rasyid, M. K., & Jamaludin, N. (2021). Literacy, religiosity and awareness on zakat of millennials. Paper presented at the Indonesian Conference of Zakat-Proceedings.
  24. Sulistiyowati, I. (2021). Faktor Yang Mempengaruhi Minat Membayar Zakat Dengan Religiosity Sebagai Variabel Moderasi. Universitas Islam Sultan Agung.
  25. Ur Rehman, A., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zak?t on employment income: evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies, 29(1), 33-49. doi:https://doi.org/10.1108/IES-05-2020-0017
  26. Yasni, R., & Erlanda, A. R. R. (2020). Challenges of zakat integration as source of state revenue. International Journal of Islamic Economics and Finance (IJIEF), 3, 175-204. doi:https://doi.org/10.18196/ijief.3238