Penelitian ini dilatar belakangi oleh adanya kesenjangan antara nilai potensi zakat dengan nilai realisasi zakat. Kesenjangan penerimaan zakat tersebut disebabkan karena masih rendahnya tingkat kepercayaan wajib zakat dalam membayar zakatnya secara tertib pada lembaga atau badan amil zakat resmi. Masih rendahnya tingkat kepercayaan wajib zakat tersebut diasumsikan karena masih lemahnya sistem administrasi zakat yang profesional, transpransi dan akuntabilitas serta kurangnya sosialisasi Undang-Undang No. 38 tahun 1999 tentang Pengelolaan Zakat. Negara dalam hal ini Pemerintah telah mengeluarkan perangkat Undang-Undang tentang Pengelolaan Zakat yang tertuang dalam Undang Undang No. 38 tahun 1999 (UU No. 38/1999) yang salah satu klausulnya adalah mendorong agar masyarakat membayar kewajiban zakatnya kepada lembaga atau badan amil zakat resmi.
Tujuan penelitian ini adalah untuk mengetahui pengaruh administrasi zakat yang profesional, transparan dan akuntabilitas serta UU No. 38/1999 terhadap tingkat ketertiban wajib zakat di Badan Amil Zakat Nasional (BAZNAS). Metode penelitian ini adalah dengan menggunakan metode logit dengan bantuan software SPSS dengan mengambil lokasi penelitian di BAZNAS Jakarta.
Hasil penelitian ini menunjukkan bahwa administrasi zakat yang profesional, transparan dan akuntabilitas serta UU No. 38/1999 berpengaruh positif terhadap tingkat ketertiban wajib zakat untuk membayar zakatnya secara rutin di BAZNAS. Sikap yang profesional, pengelolaan zakat yang transparan serta sosialisasi UU merupakan faktor yang paling dominan dalam mempengaruhi tingkat ketertiban wajib zakat di BAZNAS.
This research dilatar rebuffed by the existence of the gap between the value for alms of the potential and the value of alms of the realization. The acceptance gap of these alms was caused because still the low level of the obligatory level of reliability of alms in paying his alms in an orderly manner in the agency or the body amil official alms. Still the low level of the obligatory level of reliability of these alms because still the weakness of the administrative system of professional alms, transparency and accountabilities as well as the shortage of the socialization of No. regulations 38 in 1999 about the Zakat Management. The country in this case the Government issued regulations equipment about the alms Management that was poured in Invite invited No. 38 in 1999 (UU of No. 38/1999) that one of his clauses was encouraged so that the community pays his alms obligation to the agency or the body amil official alms.
The aim of this research was to know the influence of administration of professional alms, transparent and accountabilities as well as UU of No. 38/1999 towards the level of the obligatory order alms on the Body Amil National alms (BAZNAS). This research method was by using the method logit with help software SPSS by taking the location of the research in BAZNAS Jakarta.
Results of this research showed that administration of professional alms, transparent and accountabilities as well as UU of No. 38/1999 influential was positive towards the level of the obligatory order alms to pay his alms routinely in BAZNAS. the professional Attitude, the alms management that was transparent as well as the socialization of UU was the factor that was most dominant in influencing the level of the obligatory order alms in BAZNAS.
