Summary: | The zakat issue pertaining to the payment and collection of zakat in Malaysia are publicly discussed and critized especially issues related to the payment of zakat to religious authority, Majlis Agama Islam Negeri. In Johor, current scenario shows that there have been an increase in collection and payment of zakat. However according to 2015 statistics, the percentage of zakat payment to the Majlis Agama Islam Negeri is merely 5.08 percent of the 1.8 million Muslims in Johor. Based on this scenario, this study is conducted to identify factors affected the payment of zakat to the Majlis Agama Islam Negeri Johor. This will help Majlis Agama Islam Negeri Johor to focus on the main factors in increasing the number of zakat on wealth payers in Negeri Johor. This research is a fully quantitative study by using questionnaire as primary instrument to collect the data. The data was analyzed descriptively and inferential by using mean, standard deviation, one-way ANOVA, Pearson Correlation and multiple regression. SPSS 22.2 software was used in this quantitative research methods. Questionnaire instrument was developed based on modifications from previous studies. There are six variables identified in this study. Pilot study has been conducted on 30 people with Alpha-Cronbach value 0.845. About 600 survey forms were distributed in 4 zones covering 10 districts in the state of Johor. From the total, 384 questionnaires have been analyzed. The study found that the image and trust in zakat centers, knowledges about zakat, current taxes, logistics and facilities are the main factors that significantly influence to the payment of zakat in Majlis Agama Islam Negeri Johor while the faith factor and law enforcement are vice versa. This research concludes that Majlis Agama Islam Negeri Johor need to focus more specifically on the key factors to improve the collection of zakat in Johor.
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