ALTRUISM AS A MODERATION OF PERCEPTION AND RELIGIOSITY ON THE DECISION TO PAY ZAKAT AT THE NATIONAL AMIL ZAKAT AGENCY
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Abstract
Muzaki's decision to pay zakat is an ability that comes from the attention and awareness of paying zakat. Muzaki can choose the National Amil Zakat Agency (BAZNAS) as the place to distribute zakat. This study aims to determine the factors that influence the muzaki's decision to pay zakat at the National Amil Zakat Agency. Researchers also added altruism as a moderating variable in this study. This research method uses a quantitative approach. The number of samples in this study amounted to 230 respondents using a questionnaire technique which was distributed to muzaki respondents throughout Indonesia. The data analysis used in this study is SEM-PLS with the help of the Warp Partial Least Square Warp PLS 7.0 program. The results of this study indicate that the variable perception, religiosity has a positive and significant effect on the muzaki's decision to pay zakat at the National Amil Zakat Agency. Then the variables of perception and religiosity have no significant effect on the muzaki's decision to pay zakat to the National Amil Zakat Agency through altruism. The results of this study are expected to be useful for related parties, especially the National Amil Zakat Agency, to continue to improve and maintain the factors that influence muzaki's decisions in carrying out zakat payments.
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