DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR IN URBAN MUSLIM ENTREPRENEURS IN MATARAM CITY WEST NUSA TENGGARA

Dahlia Bonang, T. Widiastuti, Hanifiyah Yuliatul Hijriah, S. Ismail
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Abstract

This research attempted to explore the determinants of small and medium enterprises (SMEs) compliance behavior in paying zakat (alms). This study involved business owners (SMEs) in the city of Mataram as the population and 176 people as the sample. The data were collected through online survey instruments employing the purposive sampling method. The testing technique and data analysis utilized Structural Equation Modeling (SEM). Hence, the findings discovered that zakat literacy, Islamic egalitarianism, and moral norms influence the intention of SMEs owners to pay zakat. On the other hand, intention affects the owner's choice and compliance to pay zakat. This study is essential for zakat institutions to have a new strategy to encourage SMEs owners to pay zakat, considering the great potential in Indonesia. Distribution of zakat funds to asnaf (noun group of people worthy of receiving a Muslim tithe) fairly and equitably will attract more owners to pay their zakat through zakat institutions. Transparency and fairness in the distribution of zakat funds can increase the level of trust of SMEs owners in zakat institutions.
马塔兰市西部城市穆斯林企业家天课服从行为的决定因素
本研究试图探讨中小企业(SMEs)在支付zakat(施舍)合规行为的决定因素。本研究以马塔兰市的中小企业主为人口,以176人为样本。数据通过在线调查工具收集,采用目的抽样法。测试技术和数据分析采用结构方程模型(SEM)。因此,研究结果发现,天课素养、伊斯兰教的平均主义和道德规范影响中小企业主支付天课的意愿。另一方面,意愿影响着业主支付天课的选择和遵守。考虑到印尼的巨大潜力,这项研究对于天课机构制定鼓励中小企业主支付天课的新战略至关重要。将天课基金公平公正地分配给asnaf(一群值得接受穆斯林什一奉献的人)将吸引更多的所有者通过天课机构支付天课。zakat资金分配的透明度和公平性可以提高中小企业主对zakat机构的信任程度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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审稿时长
16 weeks
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