Exploration of Trust in Institution Measurement Items on Compliance in Paying Zakat using Rasch Model

Abstract

Zakat is one way to distribute our assets to those in need, this practice is carried out in order to achieve a sustainable Islamic economic and social system. Many zakat institutions in all parts of the world experience problems regarding the low number of zakat payments to zakat institutions. This could be due to the lack of compliance and trust of the community towards the available zakat institutions. In this case, the researcher wants to know more about whether factors such as religiosity, peer influence, system justice, and trust in zakat institutions can affect the level of compliance/interest of the community in paying zakat in zakat institutions. The method used in this study is a quantitative method by distributing questionnaires made with Google Form. The sampling technique used in this research is purposive sampling technique. The number of samples collected in this study were 150 respondents. The data is processed using Rasch Model analysis with the help of Winstep software. The results of this study reveal that trust in zakat institutions has an important role in increasing one's compliance in paying zakat.