JIFA (Journal of Islamic Finance and Accounting)
Vol. 5 No. 1 (2022)

Exploring the predictors of zakat compliance in the community of farmers

Eka Setianingsih, Hesti (Unknown)
Irsyad, Mohamad (Unknown)
Velayati, Ajib Akbar (Unknown)



Article Info

Publish Date
02 Nov 2022

Abstract

Zakat plays an important role in reducing poverty. This study scrutinizes the influence of individual factors as proxied by attitude, subjective norm, and perceived behavioral control, demographic factors as proxied by Islamic educational background and gender, knowledge of zakat, and religiosity on farmers’ compliance in paying agricultural zakat in Ngawi Regency. Primary data were collected through questionnaires. The population in this study is farmers in Ngawi Regency Indonesia. 100 respondents were selected with a sampling technique carried out through purposive sampling. The result of Partial Least Squares Structural Equation Modeling (PLS-SEM) shows that attitude has no significant influence on zakat compliance. On the other hand, subjective norms, perceived behavioral control, Islamic educational background, knowledge of zakat, and religiosity have a positive influence on zakat compliance. This study indicates that gender is proven to have a negative influence on zakat compliance. This research contributes to providing valuable insight for zakat institutions to establish zakat collection policies based on individual perspectives.

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Journal Info

Abbrev

jifa

Publisher

Subject

Economics, Econometrics & Finance

Description

JIFA (Journal of Islamic Finance and Accounting) openly welcomes scholars, academicians, researchers, policyholders, lecturers, and practitioners to submit their high-quality research articles that correspond to the focus and scopes. This journal concerns on two primary areas, Islamic Finance and ...