PENGARUH PENGETAHUAN AKUNTANSI ZAKAT, RELIGIUSITAS, DIGITALISASI DAN PENDAPATAN USAHA TERHADAP KEPATUHAN MEMBAYAR ZAKAT PADA PELAKU UMKM DI BAZNAS KOTA PEKANBARU

Abstract

The purpose of this study is to analyze the influence of zakat accounting knowledge, religiosity of digitalization and business income on compliance in paying zakat on UMKM actors in BAZNAS Pekanbaru City The number of samples in the study consisted of 52 respondents from 109 UMKM actors who paid zakat at BAZNAS Pekanbaru City using the purposive sampling method The analysis tool used was SPSS verst 25 The findings of this study indicate a positive influence on compliance in paying zakat. The coefficient of determination (R²) of 0.772 or a percentage of 77.2% The value of the determinant coefficient identifies that the influence of the independent variables of zakat accounting knowledge, religiosity, digitalization and business income) on the dependent variable (Compliance in paying zakat) is 77.2%. The remaining 22.8% is influenced by other variables that are not yet in this study