International Journal of Zakat Vol.
2020 page 15-27 Literacy and Intention to Pay Zakat: A Theory Planned Behavior View Evidence from Indonesian Muzakki Rizaldi Yusfiarto Faculty of Islamic Economics and Business.
State University of Sunan Kalijaga Ananda Setiawan Faculty of Economics and Business.
University of Selamat Sri Septy Setia Nugraha Graduate School.
Diponegoro University ABSTRACT Zakat is a crucial instrument in Indonesian economic growth.
It is considered vital because it can mobilize assets owned for economic growth by empowering certain groups in society, but Indonesian potential cannot be appropriately maximized.
Empirically intention is a determining factor changes in muzakki behavior, influenced by muzakki's knowledge and attitude.
The purpose of this study is to explore and examine how much impact the zakat literacy among Indonesian Muslims has on the intention to pay zakat.
This study also analyzes the intention to pay zakat when viewed from the level of factors in the theory of planned behavior.
This research involves structural equation modeling (SEM) approach, which is done through AMOS software, with a sample of 280 muzakki.
The results of this study stated the hypothesis that was tested as a whole was accepted, so that it can be concluded the higher level of attitude, subjective norms, and literacy about zakat owned by muzakki it will have implications for the higher intention of muzakki in his compliance zakat paying.
Keyword: Zakat Literacy.
Theory Planned Behavior (TPB).
Intention to Pay Zakat.
Structural Equation Modelling (SEM) INTRODUCTION Indonesia is one of the countries that has the largest Islamic community in the data shows in 2017 12.
9% of the world's Muslim religions live in Indonesia (Istiqomah & Asrori, 2019.
Mukhibad et al.
, 2.
One of the pillars in Islam is the obligation to pay zakat, but empirically the Indonesian Muslim community is not fully aware of this obligation (Afiyana et al.
, 2019.
Istiqomah & Asrori, 2.
Whereas zakat is an essential instrument in Islamic economics, it is considered vital because it can mobilize assets for economic growth by empowering certain groups in society: poor, needy, fund administrators, slaves, debtors and travelers (Al Jaffri Saad & Haniffa.
Bunyamin, 2.
According to data released by the National Board of Zakat (BAZNAS), the potential for Indonesian zakat in 2017 reaches Rp 271 trillion per year.
But the amount of zakat received has only reached Rp 5 trillion.
In addition to Baznas, the CEO of Rumah Zakat, also said the same thing, namely the potential for zakat in Indonesia had reached 217 trillion, but the realization of zakat collected is still raised at 4% (Afiyana et al.
, 2019.
Andiani et al.
, 2018.
Tahliani, 2.
For this reason, it is necessary to formulate a solution related to the problem of not yet maximizing the potential of zakat.
Empirically several studies have been carried out, stating that one of the problems that directly intersects is the low level of muzakki literacy (Bin et al.
Mohd Ali et al.
, 2.
Literacy in the modeling of compliance-based zakat has been shown to significantly influence the intention to pay zakat (Bin et al.
, 2019.
Sulaiman et al.
, 2.
This finding supports previous research, which states that the intention and awareness of paying the zakat are determined by how much knowledge and understanding of religion and zakat (Mohd Ali et al.
, 2.
When viewed from the perspective of psychology, one's intention can be predicted by three determinants: attitude towards certain behaviors, possessed subjective norms and perceived behavioral control (Theory of Planned Behavio.
(Al Jaffri Saad & Haniffa, 2014.
Huda et al.
, 2012.
Ramdhani, 2.
Muzakki's intention to pay zakat is influenced.
by individual attitude factors towards attributes attached to zakat, by the influence of others, and also by perceptions about behavioral control that can facilitate or inhibit individuals in paying zakat (Awadh Bin-Nashwan & Abdul-Jabbar.
Huda & Ghofur, 2.
For this reason, the purpose of this study is to explore and examine how much influence the zakat literacy among Indonesian Muslims has on the intention to pay zakat.
The study also examined the intention to pay zakat when viewed from the level of factors that exist in the theory of planned behavior.
The findings of this study are expected to contribute to the vacuum in the knowledge of zakat.
They can be used as a strategic reference for institutions authorized to increase the ratio of zakat to the Islamic economy.
International Journal of Zakat Vol.
LITERATURE REVIEW
Zakat Literacy Zakat is the main foundation of Islam.
Compulsory, not only bring blessings and cleanses the soul but also has a tremendous social and economic impact (Andiani et al.
, 2018.
Mikail et al.
The word zakat has several blessing, growth and development, holiness, and goodness.
While in terms of zakat is part of the property with certain conditions, which God requires to its owner, to be submitted to those entitled to receive it with certain conditions (Al-Mamun & Haque, 2015.
Hoque et al.
, 2.
The relationship between the notion of zakat is very comprehensive, the assets that are issued with the purpose of zakat, assets will be a blessing, grow, develop, sacred and good (Dandago.
Muhammad.
, &
Abba, 2.
"Take alms from a portion of their property, with that alms you cleanse and purify them and pray for them.
Verily, your prayers .
peace of mind for them.
and Allah heareth again knows.
" (QS: At-Taubah.
And Riba .
that you give so he increases in human wealth.
So Riba does not add to Allah.
what you provide in the form of alms that you intend to achieve the pleasure of Allah, then .
ho do s.
Those who multiply .
" (QS: Ar-Rm, .
Literacy and Intention to Pay Zakat: A Theory Planned BehaviorA General knowledge of Knowledge of the obligation to pay Knowledge of 8 Asnaf Basic Knowledge of Zakat Knowledge of zakat calculation Knowledge of zakat objects Index Zakat Literacy Knowledge of zakat institutions Knowledge of zakat regulation Advance Knowledge of Zakat Knowledge of the impact of zakat Knowledge of zakat distribution Digital payment Figure 2.
Components of Zakat Literacy Source: BAZNAS .
The concept of literacy in Islam has become part of the development of Islam history and has been a Muslim culture since the time of the Prophet.
it is marked by the descent of Surah Al-Alaq verses 1-5 where the first verse in Surah Al-Alaq is "Iqra" which means to read.
The verse is Allah SWT command to read or literate in a broader meaning (BAZNAS, 2.
Furthermore, the general concept of literacy is an ability, knowledge, and understanding of something that will change one's behavior and decisions towards it (Antara et al.
, 2016.
Bin et al.
, 2.
Accurately, the definition of zakat literacy can be interpreted as a person's ability to read, understand, calculate and access information about zakat, which in the end, the level of awareness in paying zakat will be higher.
In a study conducted by the National Board of Zakat stated .
ee figure .
, zakat literacy consists of two main dimensions, namely basic knowledge about zakat and advanced knowledge about zakat.
From these two dimensions, five variables were formed for the first dimension and five variables for the second dimension (BAZNAS.
Theory Planned Behavior (TPB) Theory planned behavior is used to help understand intentions and behavior.
This is also known as a social cognitive TPB behavior decisions are not spontaneously made but are the result of a reasoned process in which behavior is influenced, with attitudes, norms, and perceptions of control over behavior (Allah Pitchay et al.
, 2019.
Wang et al.
The TPB model has three key factors, namely, perception of behavioral control, subjective norms, and attitudes towards behavior .
ee figure .
Overall.
TPB theory is an activity-based model that has been formed to justify the intentions of certain individual behaviors (Ajzen, 2.
This theory is widely used in various studies and applied in the field of business and management behavior.
Attitude Norm Subjective Intention Behavioral Control Figure 3.
Theory Planned Behavior Framework Source: Ajzen .
The main element in TPB dimension is an attitude some researchers have tested attitude towards zakat as a critique of behavioral intention (Ashraf, 2.
Heikal et al in his research found that a significant relationship between attitude and adherence to zakat on employment income (Heikal et al.
, 2.
Likewise Bidin et al revealed that attitudes significantly influence the obligation of zakat among fund owners and attitudes towards zakat payment significantly influences zakat fulfillment behavior (Bidin et al.
, 2.
The second element is subjective norms, based on the available literature.
there is a significant influence of norms on behavioral In the perspective of zakat, previous research has been carried out, namely the relationship between subjective norms to fulfil zakat shows mixed results.
Andam and Osman research result indicate a relationship between the two variables, namely subjective norms and intention to fulfill zakat (Andam.
and Osman, 2.
The last element is the perception of behavioral control.
Previous studies have shown that there is a relationship between perceived behavioral control and behavioral intention.
In terms of research relating to zakat, previous studies investigated the relationship between perceived behavioral control and intentions in fulfilling zakat.
The results showed significant correlation between perceived behavioral control and zakat compliance intentions (Heikal & Khadafi.
, 2.
Based on some of the literature above, the use of TPB theory is the best to consider in individual behavioral intentions.
International Journal of Zakat Vol.
MODEL DEVELOPMENT
Zakat Literacy Effect on Intention to Pay Having a deep understanding related to zakat is an obligation for all adherents of Islam, because the property will be held accountable when the time comes.
Empirically studies that specifically address the relationship of zakat literacy with the intention to pay zakat are still very rarely conducted.
One of the research results shows that the growth factor of the intention to pay zakat is on how often the muzakki follows the study of science, so that it has implications for (Beik Alhasanah, 2.
Next muzakki's more knowledge about zakat such as.
recipients and the zakat law will affect the increasing intention of muzakki to pay zakat (Mohd Ali et al.
, 2.
support of this statement, several studies have suggested that the higher level of muzakki's knowledge of zakat, this can have a significant impact on the intention of muzakki to pay zakat (Huda & Ghofur, 2016.
Martono et al.
, 2019.
Sedjati et al.
, 2.
H1: Zakat literacy has a positive effect on Intention to pay zakat Theory Planned Behavior Factors Effect on Intention to Pay Behavior of paying zakat by muzakki is an action in the category of open Intention is the main determining factor in predicting the behavior is reflected in one's planned intentions to take action or not (Ajzen, 2.
The literature review states that the intention to pay zakat muzakki is influenced.
by perceptions of behavioral control that can promote and inhibit factors in paying zakat, by his attitude towards the attributes inherent in zakat payment, and also by the influence Literacy and Intention to Pay Zakat: A Theory Planned BehaviorA of others closest to him (Al Jaffri Saad & Haniffa, 2014.
Awadh Bin-Nashwan & Abdul-Jabbar.
Empirically several studies that have been carried out state that the factors in TPB (Attitudes, subjective norms, and behavioral contro.
can simultaneously have a significant positive effect on Muzakki's intention to pay zakat (Andam.
Osman, 2019.
Heikal et al.
, 2014.
Huda et al.
, 2.
While the results of research from Al Jaffri Saad and Haniffa stated, only two factors had a significant positive effect on the intention to pay zakat, namely attitude and subjective norms (Al Jaffri Saad & Haniffa, 2.
H2: Attitudes has a positive effect on the intention to pay zakat H3: Subjective norms has a positive effect on intention to pay zakat H4: Behavioral control has a positive effect on intention to pay zakat theory that pertains to zakat literacy, namely financial literacy.
In financial literacy the knowledge factor is divided into two perspectives.
basic knowledge and advance knowledge.
Both relate to how humans utilize their knowledge as a concept of behavior change (CastroGonzylez et al.
, 2020.
Fujiki, 2020.
Muyoz-Murillo et al.
, 2.
Some research states that the attitude factor .
ersonal characteristic.
is the key to how much literacy level is owned and can be utilized (Ameliawati & Setiyani.
Grohmann, 2018.
Ibrahim et al.
Mindra & Moya, 2.
Whereas Lajuni et al specifically in his study discussed the influence of the factors that exist in TPB .
ttitudes, subjective norms, and behavioral contro.
on literacy.
empirically attitude and behavioral control have a positive effect on financial literacy, while subjective norms show symptoms of no influence (Lajuni et al.
Theory Planned Behavior Factors Effect on Zakat Literacy Empirically, studies that specifically discuss the relationship between TPB factors and zakat literacy are still very rarely carried out, thus this study uses a H5: Attitudes has a positive effect on zakat literacy H6: Subjective norms has a positive effect on zakat literacy H7: Behavioral control has a positive effect on zakat literacy Attitudes Intention Subjective Norms Zakat Literacy Behavioral Control Figure 4.
Research Framework Source: various sources gathered by previous studies International Journal of Zakat Vol.
METHODOLOGY
This research involves structural equation modeling (SEM) approach, which is done through AMOS software.
SEM analysis includes various statistical analyzes such as path analysis, confirmatory factors analysis (CFA), root mean square area (RMSEA), causal modeling with latent variables and multiple regression analysis variances (Anwar et al.
, 2018.
Hair et al.
, 2010.
Yusfiarto & Pambekti, 2.
This research was conducted by utilizing community surveys with questionnaire With a population of 576 respondents, however, those who meet the requirements related to the results of the questionnaire are only 280 So that the sample used was 280 respondents .
ee table .
, the number was categorized as eligible when using the provisions of the existing number of indicators and multiplied by 5-10 (Ferdinand, 2.
Table 1.
Respondents Profile Respondent Demographics Male
Gender
Female Central Java
East Java
Domicile by West Java and Banten
Regional Special Region of Jakarta
Special Region of Yogyakarta
Civil Servant
Financial Services Teacher / Lecturer Job by Retired Industry Retailer Entrepreneur
Manufacture Frequency Percentage Source: data processed, 2020
RESULT AND DISCUSSION
The first test is a reliability and validity the analysis uses the Cronbach alpha test (> 0.
and the corrected itemtotal correlation (> 0.
The reliability criteria of the questionnaire if the cronbach alpha value is above 0.
6, the provisions of data validity if the corrected item total correlation value is more than 0.
In table 2 explains that the value of cronbach alpha and corrected item total correlation on each variable, following the provisions so that it meets The subsequent analysis is a full model SEM the results of data processing at the full SEM model stage are carried out by conducting a suitability test and a statistical test.
Analysis of the results of the confirmatory factor analysis showed CMIN / DF = 1.
GFI = 0.
AGFI
= 0.
CFI = 0.
TLI = 0.
RMSEA
= 0.
Chi-Square = 21.
Probability = 0.
The parameters produced in the analysis can be evaluated to be within the recommended limits .
ee table 3 and figure .
While Literacy and Intention to Pay Zakat: A Theory Planned BehaviorA the measurement results from the standardized regression weight analysis on the Full model show .
ee figure .
, the value of the relationship between variables and indicators is in a good range, which is more than equal to 0.
It can be concluded that these parameters are in good category according to the theory that loading factors are said to be in good categories if more than or equal 50 (Hair et al.
, 2010.
Ferdinand.
Table 2.
Reliability and Validity Tests Variable Intention to pay Zakat literacy Attitude Subjective Norms Behavioral Control Cronbach Alpha Corrected Item Total Correlation Conclusion Source: data processed, 2020 Figure 5.
Confirmatory Factor Analysis Construct Full Model Source: data processed, 2020 International Journal of Zakat Vol.
Table 3.
Confirmatory Factor Analysis Testing Results Goodness of Fit Index
Cut-Off
Value Chi Square Probability RMSEA
GFI
AGFI
CMIN/DF
TLI
CFI
C 21,774
Ou 0,05 O 0,08 Ou 0,90 Ou 0,90 O 2,00 Ou 0,95 Ou 0,95 Analysis of Full Model
Result Analysis Evaluation Model
21,536
0,29
0,032
0,89
0,92
1,093
0,94
Good
Good
Good
Marginal Good
Good
Marginal Good
0,95
Source: data processed, 2020 After all assumptions are fulfilled, the hypothesis testing is analyzed using the critical ratio (CR) and probability (P) values of a causality relationship through the operation of structural equation modeling, using CR value parameters E1.
96 and P C 0.
(Hair et al.
, 2010.
Ferdinand, 2002.
Anwar.
Rehman and Shah, 2.
Based on the results of the analysis show .
ee table .
: zakat literacy has a positive effect on intention to pay zakat (CR = 67.
P = 0.
H1 supporte.
, attitude has a positive effect on intention to pay zakat (CR = 3.
P = 0.
, subjective norms have a positive effect on intention to pay zakat (CR = 2.
P = 0.
H3 supporte.
, behavioral control has a positive effect on intention to pay zakat (CR = 1.
P =
H4 not supporte.
, attitude has negative influences to zakat literacy (CR = 2.
P = 0.
H5 supporte.
, subjective norms have a positive effect on zakat literacy (CR = 3.
P = 0.
H6 supporte.
, behavioral control has a positive effect on zakat literacy (CR = 36.
P = 0.
H7 not supporte.
Table 4.
Regression Weight Structural Equational Model Relationship Zakat Literacy Ia Attitudes Zakat Literacy Ia Subjective Norms Zakat Literacy Ia Behavioral Control Intention to pay Zakat Ia Attitudes Intention to pay Zakat Ia Subjective Norms Intention to pay Zakat Ia Behavioral Control Intention to pay Zakat Ia Zakat Literacy Source: data processed, 2020 Estimate Literacy and Intention to Pay Zakat: A Theory Planned BehaviorA Table 5.
Hypothesis Result
Relationship
Zakat literacy has a positive effect on Intention to pay zakat
Attitudes has a positive effect on intention to pay
Subjective norms has a positive effect on intention to pay zakat
Behavioral control has a positive effect on intention to pay zakat
Attitudes has a positive effect on zakat literacy Subjective norms has a positive effect on zakat
Behavioral control has a positive effect on zakat
Result
3,67
0,01
Accepted 3,48 0,01 Accepted 0,02 Accepted 0,09 Rejected 0,01 Accepted 3,19 0,01 Accepted 0,13 Rejected Source: data processed, 2020 Based on the estimated output of the SEM model it can be said .
ee table .
zakat literacy variable has a positive effect on the intention to pay zakat variable, these results support previous research which states that the higher level of muzaki knowledge, the implications for the intention of muzakki paying zakat (Huda & Ghofur, 2016.
Martono et al.
, 2019.
Sedjati et al.
variable attitudes and subjective norms have a positive effect on intention to pay zakat, it supports previous research which states that the intention to fulfill zakat is significantly influenced by the attitude and norms of muzakki on zakat payment (Andam & Osman, 2019.
Al Jaffri Saad & Haniffa, 2.
attitudes and subjective norms have a positive effect on zakat literacy, these results support the results of previous research which states that literacy is driven by how strong a person's subjective attitudes and norms are on the utilization of possessed knowledge (Mindra & Moya, 2.
whereas for behavioral control variables, according to the output variable results do not have a positive effect on the zakat literacy variable or the intention to pay zakat variable, these results do not support the results of previous studies (Lajuni et al.
Andam & Osman, 2.
CONCLUSION
In general, the results of this study stated the consistency of literacy and TPB in the context of zakat.
Variables in TPB and literacy, such as subjective norms, attitudes, and knowledge play an important role in explaining muzakki's intention in paying zakat.
These findings show that literacy and TPB are general theories that can be applied in various fields to explain compliance behavior.
From a theoretical point of view, the results indicate that the higher level of mastery of muzakki's knowledge on zakat, both in general and specifically, will have implications for the high intention of muzakki to pay zakat.
Furthermore, when viewed from a behavioral perspective, the factors in TPB, namely attitude and subjective norms, have the highest impact value concerning the intention of muzakki to pay zakat.
Attitude plays an internal role, related to the faithful response to the International Journal of Zakat Vol.
number of benefits received in paying zakat, and subjective norms play a role in external responses related to the impulse received to grow muzakki's intentions in paying zakat.
In practical terms, the findings of this research can be utilized by zakat institutions to focus more on increasing muzakki literacy .
nowledge of zaka.
by putting forward the perspective of muzakki's attitude and subjective norms in the context of zakat.
Although the research findings have described the intention of muzakki to pay zakat, these findings should be carefully Because the scope of this research only focuses on a few regions in Indonesia.
As such, it is recommended that future studies be conducted involving a larger and more pluralistic sample in Indonesia so that they can define muzakki's behavior more comprehensively about zakat.
Also, future studies must consider other variables related to the context of zakat paying compliance behavior.
of Islamic Accounting and Business Research, 5.
, 158Ae181.
Allah Pitchay.
Bin.
Mohd Thas Thaker.
Bin.
Azhar.
Mydin.
, & Mohd Thas Thaker.
Bin.
Factors persuade individualsAo behavioral intention to opt for Islamic bank services: Malaysian depositorsAo Journal of Islamic Marketing, 11.
, 234Ae250.
Ameliawati.
, & Setiyani.
The Influence of Financial Attitude .
Financial Socialization , and Financial Experience to Financial Management Behavior Financial Literacy Mediation Variable.
2018, 811Ae Andam.
and Osman.
Determinants of intention to give zakat on employment income:
Experience from Marawi City.
Philippines.
Journal of Islamic Accounting Business Research, 10.
, 528Ae545.
Andiani.
Hafidhuddin.
Beik.
& Ali.
Strategy of BAZNAS and Laku Pandai For Collecting and Distributing Zakah in Indonesia.
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10.
, 417Ae440.
Antara.
Musa.
, & Hassan.
Bridging Islamic Financial Literacy and Halal Literacy : The Way Forward in Halal Ecosystem.
Procedia Economics and Finance, 37.
, 196Ae202.
Anwar.
Rehman.
, & Shah.
Networking and new ventureAos performance: mediating role of competitive advantage.
International Journal of Emerging Markets, 13.
, 998Ae1025.
Ashraf.
Islamic marketing and consumer behavior toward halal food purchase in Bangladesh:
An analysis using SEM.
Journal of REFERENCES