Factors Affecting Muzakki in Distributing Zakat on the Amil Zakat Board in North Sumatra Region

This study aims to test empirically the effect of the legitimacy of BAZDA (zakat collection system, zakat distribution system and zakat utilization system), income and religion on Muzakki’s trust to pay zakat at the North Sumatra amil zakat agency. This study uses primary data, data collected based on direct interaction between researchers and Muzakki with respondents of 60 people. Data analysis using OLS (Ordinary Least Square) method using Shazam Software program. The model test in this study consisted of data normality, autocorrelation, multicollinearity and autocorrelation tests. Fun with statistical tests, the R2 value is 0.723, which means that 72.3 percent of the proportion of the independent variables used is able to explain the variation in the dependent variable in the model, while 27.7 percent is explained by other variables not used in this study. The F-test value of 48.72 or with a P-Value of 0.000 means that simultaneously the income, PPPZ, and Religion variables have a significant influence on the amount of Zakat in North Sumatra Province. Partial test also shows that the three independent variables significantly affect zakat distribution through North Sumatra BAZDA. While the a priori economic test shows that an increase in Muzakki income of Rp. 1.00 will increase the payment of zakat by Rp. 0.37. The BAZDA legitimacy variable has a coefficient of 19.33, which means that every 1% increase in the legitimacy of BAZDA will increase the zakat payment by Rp 19.33. Meanwhile, the religious variable significantly affects the payment of zakat, where an increase in the religious variavel of 1% will increase the Muzakki in paying zakat by Rp. 20.25.