Abstract

Zakat is the fourth pillar of Islam which is considered to have a significant role in overcoming various kinds of economic problems. Management of zakat in Indonesia has been regulated in Law no. 38/1998 concerning the management of zakat which regulates all activities related to the organization, planning, implementation, and supervision of the collection and distribution and utilization of zakat funds. Amil plays a role in connecting the muzaki with the mustahik. As a financial intermediary, amil is required to apply the principle of trust (trust). The purpose of this study was to analyze the level of trust and income level of muzakki on interest in paying zakat to amil field research (field research). The population is all muzaki in Yogyakarta City. The number of samples in this study as many as 100 people were taken using purposive sampling technique. The research instrument is a questionnaire. Analysis of the data used in this study is the analysis of Weight Least Squares (WLS). The results showed that the level of trust of muzaki to amil zakat in Yogyakarta was in the high category as many as 14 people or 14%, for the moderate category of trust as many as 74 people or 74%, and for the unbelief category as many as 12 people (12%). the t-count value on the confidence level variable is -0.071 with Sig. t is 0.943 (p>0.05). And at the level of income to interest in paying zakat, the t-count value is 2.575 with Sig. t is 0.011 (p<0.05). The conclusion in this study is that there is no effect of the level of trust on the interest in paying zakat and the effect of the level of income of the muzaki on the interest in paying zakat to the amil.

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