UNDERSTANDING BEHAVIOR IN THE SELECTION OF ZAKAT METHODS: AN ANALYSIS OF MUZAKKI IN MALANG CITY, INDONESIA

Abstract

This paper analyzed the behavior of muzakki (zakat contributor) in Indonesia in selecting zakat methods. In the Prophet and Khulafa 'al-Rasyhidin era, muzakki paid zakat to zakat officer either for apparent or non-apparent property. However, in Uthman b. Affan era, it was different. The question is how muzakki in Indonesia pay zakat for their property? Using descriptive statistics, Pearson Chi Square and Contingency Coefficient test, the main findings reveal that zakat is paid through three methods – directly to mustahiq, through zakat institution and combination of both methods. Muzakki prefer mosque than formal zakat institutions, Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ). The methods selection to pay zakat is significantly associated with monthly income, education and age. Zakat payment through BAZ and LAZ is mostly carried out by muzakki who have high monthly income, high level of education, and at young age.