The Theory of Planned Behavior (TPB) Approach and Regulation on Muzakki's Behavior in Paying Zakat in DKI Jakarta Province

In this report, the factors influencing zakat payment behavior, and the impact of responsibility and accountability on muzakki zakat payment behavior are analyzed. The following study uses IcekAjzen and Martin Fishbein's theory of planned behavior (TPB) approach, consisting of three factors: attitudes, subjective standards, and compartmental control. The study's population is muzakki in the province of DKI Jakarta. There are 100 samples required. The method used for analyzing data is SmartPLS 3.0 (SEM-PLS) partial lower-quadrant structural equation modeling. The results of this study indicate that: (1) there is a positive attitude to the intent to pay Zakat; (2) there is a positive subjective rule to pay Zakat; (3) behavioral control to pay Zakat is negative and not significant; The results indicate that(4) zakat intention accountability is negative and insignificant, (5) zakat intention openness is negative and insignificant, and (6) zakat intention is a mediating factor in attitudes and subjective standards, while in variables control perceptions, accountability and transparency are negative and negative.