Pengaruh Regulasi, Religiusitas, dan Literasi Zakat terhadap Kepatuhan Membayar Zakat Profesi ASN Kanwil Kementerian Agama Provinsi Jawa Timur.

The Influence of Regulation, Religiosity and Zakat Literacy on Compliance to Pay Professional zakat of ASN Regional Office of the Ministry of Religion of East Java Province

Penelitian ini bertujuan untuk mengetahui pengaruh regulasi, religiusitas dan literasi zakat terhadap kepatuhan membayar zakat profesi ASN Kanwil Kementerian Agama Provinsi Jawa Timur. Data penelitian diambil dari sumber primer melalui penyebaran kuesioner secara langsung serta melalui google form kepada responden. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non probability sampling dengan metode purposive sampling. Hasil analisis data melalui SPSS menunjukkan bahwa variabel regulasi berpengaruh secara signifikan terhadap kepatuhan membayar zakat profesi. Variabel religiusitas juga berpengaruh secara signifikan terhadap kepatuhan membayar zakat profesi. Variabel literasi zakat juga berpengaruh secara signifikan terhadap kepatuhan membayar zakat profesi. Begitupun dengan hasil pengujian secara bersama-sama diketahui variabel regulasi, religiusitas, dan literasi zakat berpengaruh secara signifikan terhadap kepatuhan membayar zakat profesi.

This study aims to determine the effect of regulation, religiosity and zakat literacy on compliance to pay professional zakat of ASN Regional Office of the Ministry of Religion of East Java Province. Research data were taken from primary sources through direct distribution of questionnaires and through google form to respondents. This research uses a quantitative approach with non-probability sampling technique with purposive sampling method. The results of data analysis through SPSS show that the regulation variable has a significant effect on compliance with paying professional zakat. The religiosity variable also has a significant effect on compliance with paying professional zakat. Zakat literacy variable also has a significant effect on compliance to pay professional zakat. Likewise, the results of testing together show that the variables of regulation, religiosity, and zakat literacy have a significant effect on compliance in paying professional zakat.

Keywords: Professional Zakat, Regulation, Religiosity, Zakat Literacy.