ANTESEDEN KEPATUHAN BERZAKAT MODEL FISCHER DI KALANGAN PENGUSAHA INDONESIA DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERASI

Farah Fauziyah Harnum, NIM.: 21208012012 (2024) ANTESEDEN KEPATUHAN BERZAKAT MODEL FISCHER DI KALANGAN PENGUSAHA INDONESIA DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERASI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat is an Islamic financial instrument that plays an important role in the growth of the economy and society in Indonesia. However, the implementation of zakat in overcoming poverty is still not effective. The main factor that causes this is that the zakat paid by muzakki in Indonesia is still far from the potential available, including trade zakat, besides the low compliance in paying zakat through zakat management institutions also occurs among entrepreneurs. This study aims to identify the variables that influence trade zakat compliance behaviour in Indonesia with Fischer's tax compliance model as a framework by considering religiosity and trust variables as moderating variables. This research uses quantitative approach, data collection method through questionnaires distributed to 200 Muslim entrepreneurs as samples. This research data analysis uses the PLS-SEM method with the SmartPLS version 3.0 analysis tool. The findings of this study indicate that income, zakat justice, peer influence and religiosity have a significant positive effect on entrepreneur compliance in giving zakat. In addition, after moderation, this study also found that trust strengthens the relationship between zakat morality and compliance, and weakens the relationship between peer influence and income with compliance. The results of this study confirm that entrepreneurs in Indonesia can pay attention to zakat norms and compliance, so that they can consistently optimise the realisation of trade zakat collection.

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