The Impact of Financial Report Transparency and Service Quality on Sustainable Zakat Payment Decisions (Natuja.)

Summary

• The national zakat potential in Indonesia reaches Rp 327 triliun per year, according to BAZNAS estimates.p.2
• Actual zakat collected nationally in 2025 ranged between Rp 40 and Rp50 triliun, fulfilling 15,29% of the national potential.p.3
• In Tasikmalaya City, zakat potential reaches Rp 114 miliar, while BAZNAS Tasikmalaya City collected Rp7,7 miliar.p.3
• The study surveyed 109 muzakki selected via purposive sampling out of a recorded population of 2.306 zakat payers in 2024.p.5
• Financial report transparency positively affects sustainable zakat payment decisions with a beta coefficient of 0.314.p.1
• Service quality exerts a dominant positive effect on sustainable zakat payment decisions with a beta coefficient of 0.431.p.1
• The two independent variables explain 38.9% of the variation in sustainable zakat payment decisions, represented by an R² value of 0.389.p.1

Key insights

1. Financial report transparency significantly increases muzakki commitment to pay zakat sustainably with a t-statistic of 3,813.p.12
2. Service quality is the dominant determinant in guiding sustainable zakat payment decisions, recording a t-statistic of 5,238.p.12
3. The multiple linear regression model is statistically fit with an F-statistic of 33,768 and a significance value of 0,000.p.13
4. Factors outside the research model account for 61.1% of the decision variance regarding sustainable zakat payments.p.1
5. Multicollinearity testing demonstrated clean structural independence with VIF values of 1,176 for both independent variables.p.9
6. Autocorrelation checks confirmed residual temporal independence with a Durbin-Watson value of 2,015.p.10
7. Muzakki decisions are strongly affected by information asymmetry, which financial transparency helps to minimize.p.13