Perilaku Kepatuhan Para Wajib Zakat di Provinsi Sulawesi Selatan

Lince Bulutoding; Rika Dwi Ayu Parmitasari; Suhartono Suhartono

doi:10.24252/lamaisyir.v6i2.11800

Lince Bulutoding 3Universitas Islam Negeri (UIN) Alauddin Makassar Jl. Sultan Alauddin No. 36, Makassar, 90211
(ID)
Rika Dwi Ayu Parmitasari 3Universitas Islam Negeri (UIN) Alauddin Makassar Jl. Sultan Alauddin No. 36, Makassar, 90211
(ID)
Suhartono Suhartono 3Universitas Islam Negeri (UIN) Alauddin Makassar Jl. Sultan Alauddin No. 36, Makassar, 90211
(ID)

DOI: https://doi.org/10.24252/lamaisyir.v6i2.11800

Abstract

Penelitian ini bertujuan untuk menguji perilaku kepatuhan zakat di Provinsi Sulawesi Selatan dengan menggunakan Theory of Planned Behavior (TPB). Berbeda dengan konsep Cognitive Social Theory (CST) menjelaskan, perilaku ditentukan oleh faktor cognitive dan faktor lingkungan secara langsung. Penelitian ini menggunakan kusioner dan analisis data yang digunakan Structur Equation Model. Kusioner disebar dan yang berhasil dianalisis sebanyak 218 kusioner. Hasil penelitian memberikan gambaran sikap dan kontrol perilaku zakat berpengaruh signifikan terhadap niat zakat. Niat zakat berpengaruh signifikan terhadap perilaku kepatuhan zakat. Sementara norma subyektif bukanlah faktor penentu terhadap niat zakat. Sikap, norma subyektif dan kontrol perilaku zakat tidak berpengaruh secara langsung terhadap perilaku kepatuhan zakat. Hasil penelitian ini menunjukkan perilaku kepatuhan zakat di Provinsi Sulawesi Selatan ditentukan oleh niat. Tidak ada variabel yang berpengaruh langsung ke perilaku. Ini mengindikasikan bahwa para wajib zakat telah berperilaku yang mengarah kepada konsep islam. Sebagaimana Hadis Nabi Muhammad SAW “innamal a’malu binniat”, amalan atau perilaku ditentukan oleh niatnya. Implikasi penelitian ini ke depan, dapat menjadi motivasi para peneliti selanjutnya untuk mengkaji perilaku dalam konsep islam.

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