2015
Keywords: Understanding, Compliance, Muzzaki, Zakat.
PDFAbstrak
The realization of the of the zakat collected is still low compared to its potential. This indicates that the level of understanding of muzakki are still low against other types of Zakat. The purpose of this research is to analyse the comprehension and compliance the muzakki. Type of this research is descriptive research. The analysis of the data used in the analysis is descriptive. The level of understanding of zakat by the majority of muslim entrepreneurs is varied in the range of less-medium-good. It is influenced by the two dominant factor, namely the level of education and access to Information from the public, the higher education and access to information are retrieved then the level of understanding about charity society also is getting better. As for the level of compliance, the majority of muslim entrepreneurs can be said to be obedient in paying zakat, particularly in zakat maal and zakat fitrah. Same is the case with the level of understanding of the zakat, there are 2 (two) dominant factors affecting the level of compliance to pay zakat is the level of education and access to information from the community. The higher education and access to information are retrieved then the increasingly wayward in paying zakat, particularly in zakat maal and zakat fitrah. In addition, there is also the added link between the level of understanding of the level of compliance of Zakat paying on a muslim businessman, increasingly good understanding about zakat from the community led to a society increasingly submissive in paying zakat, particularly in zakat maal and zakat fitrah.