Do Individual Factors, Religiosity Factors, and Demographic Factors Predict Intention to Pay Zakat?

Frank Aligarh (Department of Islamic Accounting, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Surakarta)
Arif Nugroho (Department of Islamic Accounting, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Surakarta)
Bayu Sindhu Raharja (Department of Zakat and Waqf Management, Faculty of Shariah, Institut Agama Islam Negeri Surakarta)
Bima Cinintya Pratama (Faculty of Accountancy, Universiti Teknologi Mara)
Arya Wanda Wirayuda (Faculty of Humanities, Eötvös Loránd University)

al-Uqud : Journal of Islamic Economics
Vol. 5 No. 1 (2021): January

Indonesia has a promising zakat potential; however, the amount of zakat payments is low. The primary objective of this study is to examine what factors influence an individuals intention to pay zakat. This research integrates individual factors, religiosity factors, and demographics factors. About 300 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Surakarta City), and 223 cases were deemed usable. The data have been analysed using structural equation modelling. This paper finds that attitude, subjective norm, and perceived behaviour control positively affect the intention to pay zakat. Furthermore, religiosity factors and demographic factors also positively affect the intention to pay zakat except for the Islamic education background variable. Theoretically, this study offers a new research model to explain the behaviour of Muzakki in paying zakat. Practically, this study contributes to providing valuable insights for zakat institutions to establish a policy to collect zakat based on individual perspectives.