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Pengaruh Literasi Perhitungan Zakat dan Transparansi Lembaga Zakat Terhadap Kepatuhan Pembayaran Zakat (Studi Kasus Baznas Kabupaten Bogor)
"Objective : This study aims to analyze the influence of zakat calculation literacy
and zakat institution transparency on zakat payment compliance, with a case study
at BAZNAS of Bogor Regency. The background of this research is based on the
significant gap between zakat collection realization and its potential, which is
suspected to be caused by low zakat literacy and a lack of transparency among
zakat management institutions.
Method : This study employs a quantitative approach, using a questionnaire
distributed to 73 zakat payers (muzakki) who paid zakat through BAZNAS Bogor.
Data were analyzed using multiple linear regression with the help of SPSS software.
Result : The results show that both zakat calculation literacy and institutional
transparency have a positive and significant effect on zakat payment compliance.
These findings highlight the importance of enhancing zakat education and
institutional accountability to increase public participation in zakat payments
through formal channels."
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