FACTORS AFFECTING ZAKAT ON PROFESSION PAYMENT BY CIVIL SERVANTS IN THE CITY OF BANJARMASIN

ABSTRAK

Penelitian bertujuan untuk mengetahui bagaimana pengaruh dari variabel pangkat dan golongan, jenis kelamin, jumlah tanggungan keluarga, lama pendidikan, frekuensi pengajian, serta pendapatan lain selain gaji sebagai determinan terhadap pembayaran zakat profesi di kalangan Pegawai Negeri Sipil (PNS) di Kota Banjarmasin. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi logistik untuk menganalisis data. Penelitian ini melibatkan data primer atas 126 responden yang diambil menggunakan teknik convenience sampling dengan kriteria PNS Golongan III dan IV di mana golongan tersebut memiliki gaji yang telah memenuhi nisab zakat profesi. Diperoleh hasil bahwa variabel pangkat dan golongan, jenis kelamin, dan pendapatan lain selain gaji masing-masing berpengaruh negatif signifikan terhadap pembayaran zakat profesi sedangkan variabel jumlah tanggungan keluarga, lama pendidikan, dan frekuensi pengajian masing-masing ditemukan memiliki pengaruh positif signifikan terhadap pembayaran zakat profesi.

Kata Kunci: pembayaran zakat profesi, pangkat dan golongan, jenis kelamin, jumlah tanggungan keluarga, lama pendidikan, frekuensi pengajian, pendapatan lain selain gaji

ABSTRACT

This study aims to determine how the influence from titles and ranks, gender, number of family dependents, education history, frequency of communal Qur'an reading, and other forms of income apart from the actual salary itself as a determinant of professional zakat payments paid by State Civil Servants (PNS) in Banjarmasin City. This study uses a quantitative approach with logistic regression analysis techniques to analyze data. This study involved primary data on 126 respondents who were taken using a convenience sampling technique with the criteria of PNS Group III and IV where the group had a salary that met the professional zakat nisab. The results show that the variables of titles and ranks, gender, and other forms of income have a significant negative effect on the payment of zakat on profession, while the variables of the number of family dependents, education history, and the frequency of communal Qur'an reading are found to have a significant positive effect on zakat on profession payments.

Keywords: zakat on profession, titles and ranks, gender, numbers of family dependents, education history, the frequency of communal Qur'an reading, other forms of income apart from the actual salary itself.

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