PENGARUH PENGETAHUAN ZAKAT, PENDAPATAN, RELIGIUSITAS, PERSEPSI KEMUDAHAN DAN GOOD GOVERNANCE TERHADAP MINAT MEMBAYAR ZAKAT PROFESI DI BAZNAS DENGAN VARIABEL REGULASI PEMERINTAH SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA APARATUR SIPIL NEGARA DALAM LINGKUP PEMERINTAHAN KABUPATEN NGAWI)

This study aims to test and provide empirical evidence of the positive influence of zakat knowledge, income, religiosity, perceived convenience and good governance on interest in paying professional zakat at BAZNAS, and to examine zakat knowledge and income on interest in paying profession zakat at BAZNAS with government regulation as moderating. In this research, the research sample is civil servants who work in the Ngawi Regency offices and the sampling technique is purposive sampling method, as many as 180 questionnaires are distributed and 168 questionnaires can be processed. Based on the analysis that has been done and the results show that the perception of convenience and good governance has a positive effect on the interest in paying profession zakat at BAZNAS. And the variables of zakat knowledge, income, religiosity have no effect on interest in paying professional zakat. Government regulation as a moderator is not able to strengthen the relationship of zakat knowledge and income level to interest in paying profession zakat.