DETERMINAN MINAT GENERASI MILENIAL MEMBAYAR ZAKAT DI BAZNAS KOTA PALEMBANG

Usman Shabur, NIM.: 2220801011 (2024) DETERMINAN MINAT GENERASI MILENIAL MEMBAYAR ZAKAT DI BAZNAS KOTA PALEMBANG. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat is a socio-economic system and the first fiscal system with very complete rules and regulations. Zakat funds are able to help individuals or communities in need. The purpose of zakat is to minimise the economic gap between communities. This goal can be achieved if the potential of zakat can be realised maximally. One of the main problems that hamper the potential of zakat is the lack of interest of muzakki to pay zakat to BAZNAS institutions. This becomes a complex issue and requires a deep understanding of what factors can affect the interest of muzakki in paying zakat. The purpose of this study was to determine whether the influence of attitudes, subjective norms, perceived behavioural control, accountability, transparency, and institutional image have a positive effect on interest in paying zakat among millennials in Palembang City. The approach used is quantitative using a structural equation model (SEM) approach based on partial least square (PLS). the sample used in this study was the millennial generation Muslim community in Palembang City. The results of this study indicate that attitude variables, perceived behavioural control, transparency affect the interest of the millennial generation in paying zakat at BAZNAS Palembang City. While the variables of subjective norms, accountability, transparency have no effect on the interest in paying zakat among the millennial generation in Palembang City.

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