The influence of religiosity, knowledge, and income on individuals' decisions to pay zakat, infaq, and sadaqah (ZIS): A study at BAZNAS Malang city

Windiasari, Fica Afria and Rahayu, Yayuk Sri ORCID: https://orcid.org/0000-0001-6315-7943 (2025) The influence of religiosity, knowledge, and income on individuals' decisions to pay zakat, infaq, and sadaqah (ZIS): A study at BAZNAS Malang city. Presented at The 11th International Conference of Islamic Economics and Business (ICONIES 2025), 16 Oktober 2025, UIN Maulana Malik Ibrahim Malang.

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Abstract

This study aims to determine the influence of religiosity, knowledge, and income on the decision of muzaki to pay zakat, infaq, and sadaqah (ZIS) at BAZNAS Malang City. The research method is quantitative, using a survey approach and multiple linear regression analysis. Primary data were collected through questionnaires from 112 muzaki respondents of BAZNAS Malang City in 2023–2024. The results show that only the religiosity variable has a significant partial effect on the decision to pay ZIS. Meanwhile, knowledge and income do not show significant effects. However, simultaneously, all three variables influence the decision of muzaki to fulfill ZIS obligations. These findings emphasize the importance of spiritual aspects in encouraging zakat compliance through official institutions, as well as the need to optimize educational efforts and fundraising strategies that consider income factors.

Item Type:	Conference (Paper)
Keywords:	religiosity; knowledge; income; zakat; muzaki decision
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1505 Marketing
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Yayuk Sri Rahayu
Date Deposited:	07 Apr 2026 16:06

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