Faktor-faktor yang memengaruhi preferensi pegawai berzakat di UPZ LAZ IPB

Abstract

The goal of Government Regulation Decree No 14/ 2014 is to help BAZNAS for zakat collectioning by forming zakat collector unit in government institution, one of them is in higher education campusses to collect income zakat from their officers. Zakat Collector Unit of Amil Zakat Institution of Bogor Agricultural University (UPZ LAZ IPB) was established at 2003 but until now this institution (UPZ LAZ IPB) has not been so wellknown by IPB students, officers, and lecturers. The aims of this research is to describe the development of income’s zakat of officers and describe factors influencing of officers to pay income’s zakat in Zakat Collector Unit of Amil Zakat Institution of Bogor Agricultural University (UPZ LAZ IPB). This research was conducted from April 2014 to June 2014. Logistic regression conducted to analyze the factors that affect officers to pay zakat in UPZ LAZ IPB. The result of logistic regression showed that service and job position was significanly affect the employees to pay their income zakat in UPZ LAZ IPB, and the reason why the officers do not pay zakat in UPZ LAZ IPB is the easy way of paying zakat directly to mustahik.