Analysis of Theory Planned Behavior on the intention of muzakki to pay zakat (Case Study of Muzakki in South Tangerang City)
Abstract
The success of zakat in combating poverty and promoting economic development relies on the effectiveness of zakat fund collection. The larger the amount of zakat funds collected, the greater the positive impact that can be generated on community well-being. In 2020, the national zakat potential reached IDR 327.6 trillion, predominantly contributed by corporate zakat amounting to IDR 144.5 trillion, followed by zakat on goods and services at IDR 139.07 trillion, and zakat on money totaling IDR 58.76 trillion. Additionally, zakat from the livestock sector amounted to IDR 9.51 trillion and agricultural zakat amounted to IDR 19.79 trillion, contributing to approximately 6% of the national zakat potential. However, the actual realization of zakat remains low, amounting to only IDR 12.7 trillion or about 3.9% of the existing zakat potential. This indicates that there are still many Muslim communities who have not fulfilled their zakat obligations. Despite the fact that the acquisition of Zakat, Infaq, and Sadaqah (ZIS) funds managed traditionally by the community (non-Zakat Management Organization) in 2019-2020 reached IDR 61.26 trillion, when combined with formal and informal realization figures, it is still evident that the potential for ZIS collection remains significantly higher compared to what has been actualized.This study aims to analyze the behavior of zakat giving among Muslim muzakki in the city of Tangerang. The research employs the Theory of Planned Behavior (TPB). Data collection for this study was carried out by distributing an online questionnaire (Google Form) randomly and systematically, obtaining responses from a total of 129 individuals. The collected data were analyzed using Structural Equation Modeling (SEM). The results of the study are expected to demonstrate the influence of attitude, subjective norm, and perceived behavioral control variables on the intention of the community to fulfill zakat obligations. The findings of this study reveal that attitude, subjective norm, and behavioral control significantly and positively impact zakat intentions.
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