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"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi intensiPNS Badan Kepegawaian Negara RI dalam membayarkan zakat profesinya padaBAZNAS. Theory of Planned Behavior yang dimodifikasi dengan tambahanvariabel Literasi Zakat PUSKAS BAZNAS menjadi dasar landasan teori penelitianini. Metode penelitian berupa kualitatif survey dan menggunakan SEM-PLS(Structural Equation Modelling-Partial Least Square) sebagai alat analisisnya.Sampel berupa 119 orang PNS BKN yang bertugas di BKN RI Pusat. Hasil daripenelitian ini menunjukan bahwa pengetahuan zakat tidak berpengaruh secaralangsung terhadap intensi membayar zakat ASN, namun secara bersama-samadengan variabel lainnya, yaitu Attitude Towards Behaviour, Subjective Norms danPerceived Behavioral Control mempengaruhi intensi membayar zakat PNS BKN.Variabel Attitude Towards Behaviour dan Perceived Behavioral Controlmempengaruhi intensi membayar zakat PNS BKN sedangkan variabel SubjectiveNorms tidak berpengaruh terhadap intensi membayar zakat PNS BKN

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This study studies the factors that influence the intention of the Civil Servants of Badan

Kepegawaian Negara RI in paying their zakat profession at BAZNAS. The Theory of

Planned Behavior which is modified with the addition of Zakat Literacy by PUSKAS

BAZNAS’s variable, form the basis of this research theory. The research method using

qualitative survey and SEM-PLS (Structural Equation Modeling-Partial Least Square) as

an analysis tool. The sample consisted of 119 BKN civil servants who were assigned at

BKN RI Pusat. Results indicated that zakat knowledge had no direct effect on BKN

civil servants’s intention to pay zakat, but jointly with other variables, Attitude

towards behaviour, Subjective norms dan Perceived Behavioral control, had

significant effects on BKN civil servants’s intention to pay zakat. Attitude towards

behaviour and Perceived Behavioral control had significant effects on ASN

intention to pay zakat. Subjective norms had no significant effects on BKN civil

servants’s intention to pay zakat."

"Indonesia memiliki populasi umat Islam yang besar dan memiliki potensi zakat penghasilan yang tinggi, akan tetapi zakat penghasilan yang terkumpul masih jauh potensi yang ada. Masih banyak masyarakat muslim yang mampu dan mencapai nisab zakat penghasilan tidak membayar zakat penghasilan. Penelitian ini bertujuan untuk melihat pengaruhi kredibilitas institusi zakat (credibility of zakat institution), pemahaman mengenai pengetahuan zakat (understanding of zakat knowledge), dan peran pemimpin agama (role of religious leaders) terhadap perilaku dalam membayar zakat penghasilan (behaviour in paying professional zakat) dengan dimoderasi oleh informasi dan peran pemimpin agama (role of religious leaders. sampel penelitian adalah warga Negara Republik Indonesia yang bergama Islam dan mencapai nisab untu membayar zakat sebanyak 200 responden yang diolah menggunakan software AMOS. Hasil penelitian menunjukkan pemahaman tentang pengetahuan zakat (understanding of zakat knowledge) memiliki pengaruh terhadap perilaku membayar zakat penghasilan (behaviour in paying professional zakat) dan peran pemimpin agama (role of religious leaders) sebagai moderator memperkuat hubungan pemahaman tentang pengetahuan zakat (understanding of zakat knowledge) memiliki pengaruh terhadap perilaku membayar zakat penghasilan (behaviour in paying professional zakat).

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Indonesia has a large Muslim population and has high potential in professional zakah collection, but the collected professional zakah is still far away from it’s full potential. There are still many Muslim that are able and reaching the nisab of Professional zakah not paying professional zakah. This study aims to look at the influence of the credibility of zakat institutions, the understanding of zakat knowledge, and the role of religious leaders on the behavior in paying professional zakat moderated by information and the role of religious leaders. The research sample are 200 citizens of Indonesia who are Moslems and reach the nisab to pay professional zakat. Data from this study processed using AMOS software. The results showed an understanding of zakah knowledge had an influence on the behavior of paying professional zakat and the role of religious leaders as moderator strengthened the relationship of understanding of zakah knowledge has an influence on the behavior of paying professional zakah."