Factors Influencing Muslims Compliance Behavior in Paying Zakah of Income: A Case Study in Jayapura (A Non-Muslim Region in Indonesia)

Ira Eka Pratiwi

Abstract


Indonesia is the forth largest population country and one of the most populous Muslims countries in the world. However, there are some regions in the eastern Indonesia that have small number of Muslims citizen, including Papua Province.  This research aims to examine the factors affecting Muslims’ compliance behavior in paying Zakah of income in Jayapura, a capital city of Papua Province, using Theory of Planned Behavior. Factors examined include attitude, subjective norm, perceived behavioral control and intention. This research used quantitative method with questionnaire as the instrument to collect the data. In this study, a total of 52 Muslims in Jayapura who had ever paid Zakah of income become the respondents. This research used multiple linear regressions to analyze the collected data with SPSS 19. After meeting the reliability and validity test, the result showed that subjective norm and perceived behavioral control significantly affected the Muslims’ intention in paying zakah of income, meanwhile attitude did not influence the Jayapura Muslims’ compliance behavior and it was affected significantly by their intention in paying Zakah of income and perceived behavior control. In general, the Theory of Planned Behavior can be used to determine Muslims’ compliance in paying Zakah.


Full Text:

PDF

References


Ahmad, N & Mohamad, M. 2011. A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. 2nd International Conference on Business and Economic Research (ICBER) Proceeding.

Aji, Hustomo. 2014. Intensi Muzakki Membayar Zakah Pendekatan Teori Planned Behaviour Modifikasi (Studi Terhadap Pegawai Kementerian Agama Pusat). BIMAS Islam Journal, vol.7. no.3, ISSN: 1978-9009. Kementerian Agama RI, Jakarta.

Ajzen, Icek. 1991. Theory of planned behavior. Organization Behavior and Human Decision Professes 50.

Ajzen, Icek. 2005. Atitudes, personality and behavior. 2nd edition. New York: Open University Press.

Badan Pusat Statistik. 2017. Data Kependudukan. Retrieved from http://bps.go.id on 28 May 2017.

Bagir, Muhammad. 2008. Fiqih Praktis I. Bandung: Mizan Media Utama.

Bidin, Zainol, Deraman, Mat Jusoh., & Othman, Mohd Zainuddin. 2016. The relationship among attitude, subjective norm and behavioral intention on zakah. 3rd International Conference on Masjid, Zakah and Waqf (IMAF) Proceeding, Malaysia.

Bidin, Zainol., Idris, Kamil Md, Shamsudin, Faridahwati, Mohd. 2009. Predicting compliance intention on zakah on employment income in Malaysia: An application of reasoned action theory. Penguruan 28 Journal.

Departemen Agama. 1983. Ilmu Giqih Jilid I. Jakarta: Direktorat Pembinaan Perguuan Tinggi Agama Islam.

Ferdinand, Augisty. 2005. Structural Equation Modelling Dalam Penelitian Manajemena: Aplikasi Model-model Rumit dalam Penelitian untuk Tesis Magister dan Disertasi Doktor. Semarang: Badan Penerbit Universitas Diponegoro.

Firdaus, Muhammad, Beik, Irfan Syauqi, Irawan, Tonny, & Juanda, Bambang. 2012. Economic estimation and determinations of Zakah potential in Indonesia. Working Paper of Islamic Research and Training Instritute 1433-07. Malaysia.

Given, Lisa .M. (Ed). 2008. The sage encyclopedia of qualitative research methods. California: SAGE Publication, Inc.

Heikal, Mohd, Khaddafi, Muammar, & Falahuddin. 2014. The intention to pay Zakah commercial: An application of revised theory of planned behavior. Journal of Economics and Behavioral Studies. Indonesia.

Huda, Nurul & Gofur, Abdul. 2012. Analisis intensi muzaki dalam membayar Zakah profesi. Al-Iqtishad Vol.IV, No.2.

Masrun. 1979. Reliabilitas dan Cara-cara Menentukannya. Universitas Gajah Mada.

Muhammad. 2002. Zakah Profesi, Wacana Pemikiran Dalam Fiqih Kontemporer. Jakarta: Penerbit Salemba Diniyah.

Nachrowi, Nachrowi Djalal & Usman, Hardius. 2008. Penggunaan teknik ekonometri (Edisi Revisi). Jakarta: PT. RajaGrafindo Persada.

Nashwan, Saeed Awadh, Jabbar, Hijatullah Abdul, Romle, Abd Rahim. 2016. The application of theory of planned behaviour on business zakah compliance in Yemen: A proposed framework. Middle-East Jounal of Scientific Research. Malaysia.

Nasution, Mustafa Edwin, Setyanto, Budi, Huda, Nurul, Mufraeni, Muhammad Arief, & Utama, Bey Sapta. 2006. Pengenalan Eksklusif: Ekonomi Islam. Jakarta: PT. Kencana Prenada Media Group.

Noor, Azura Mohd & Saad, Ram Al Jaffri. 2016. The impact of Attitude and perceived service quality on zakah compliance behavior: The mediating effect o trust. ISSC 2016: International Soft Science Conference, The European Proceeding of Social and Behavioural Scinece eISSN: 2357-1330.

Saad, Ram Al Jaffri., Bidin, Zainol., Idris Kamil Mohd & Hussain Mohd H Mohd. 2010. “Faktor-faktor yang mempengaruhi gelagat kepatuhan Zakah perniagaan”. Pengurusan 30 Journal. Malaysia.

Sapingi, Raedah., Ahmad, Noormala, & Mohamad, Marziana. 2011. A Study On zakah of Employment Income: Factors That Influence Academics’ Intention To Pay Zakah. 2nd International Conference on Business and Economic Research. Proceeding.

Sekaran, Uma. 2003. Research Methods for Business: a Skill Building Approach (4th ed.). United States of America: John Wiley and Sons, Inc.

Sepryna, Anissa, & Ratnasari, Nissa Ghulma. 2013. Pengaruh Sikap, Norma Subjektif dan Kontrol Perilaku Yang dirasakan Terhadap Niat, Serta Pengaruh Niat terhadap Kepatuhan Membayar Zakah Penghasilan. Jurnal UI-ANA. Universitas Indonesia.

Sugiono. 2008. Metode penelitian kuantitatif kualitatif & R dan D. Bandung: Alfabeta.

World Bank. 2016. Data . The World Bank. Retrieved from http://worldbank.org on 28 May 2017.




DOI: http://dx.doi.org/10.21043/qijis.v6i1.3718

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.