ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN MEMBAYAR ZAKAT MELALUI LEMBAGA RESMI (STUDI KASUS MASYARAKAT DI KECAMATAN BATAM KOTA-KOTA BATAM)

Abstract

This study aims to the efforts of official institutions in increasing compliance in paying zakat. The form of research used is descriptive qualitative, while the method used is descriptive qualitative method. The data sources used consist of informants, locations, events or activities, documents and archives. Data collection techniques used are observation, interviews and documentation. The results of the study indicate that the factors that influence the level of compliance in paying zakat through official institutions are the quality of faith is still low, the level of trust still has problems with various social problems that occur today, not all people know the obligation of zakat and its calculation and the existence of government regulations to pay zakat directly through salary deductions for ASN. The efforts of official institutions in increasing compliance in paying zakat are carried out by providing awards, providing clear and precise information, being transparent in terms of financial reports and the availability of zakat payment facilities that make it easier for muzakki to pay zakat.