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PENGARUH LITERASI KEUANGAN SYARIAH, KEMAMPUAN EKONOMI, DAN RELIGIUSITAS TERHADAP NIAT MEMBAYAR ZAKAT PENGHASILAN MELALUI LEMBAGA RESMI DI DAERAH ISTIMEWA YOGYAKARTA
This study addresses the persistent gap between the potential and actual collection of zakat (obligatory almsgiving) through formal institutions in Indonesia. Focusing on intention as the critical antecedent to actual behavior, it investigates the influence of Islamic financial literacy, economic capacity, and religiosity on the intention to pay professional zakat via official agencies in the Special Region of Yogyakarta. A quantitative approach was employed, with primary data collected through questionnaires from 103 Muslim income earners. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both Islamic financial literacy and economic capacity have a positive and significant effect on the intention to pay zakat. Conversely, religiosity does not exhibit a significant influence on the intention to pay through formal channels. These findings suggest that in bridging the zakat collection gap, cognitive and economic factors are more pivotal than normative-spiritual factors alone. Consequently, strategic efforts to enhance zakat realization should prioritize strengthening public Islamic financial literacy and fostering economic confidence and preparedness, thereby channeling formed intentions into actual payments through official institutions.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH LITERASI KEUANGAN SYARIAH, KEMAMPUAN EKONOMI, DAN RELIGIUSITAS TERHADAP NIAT MEMBAYAR ZAKAT PENGHASILAN MELALUI LEMBAGA RESMI DI DAERAH ISTIMEWA YOGYAKARTA (Text)
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