Preferences of Islamic Commercial Bank Customers in Paying Zakah
Ida Syafrida, Indianik Aminah, Taufik Awaludin
Accounting Department, Politeknik Negeri Jakarta, Jl. Prof Dr.G.A. Siwabessy, Depok, Indonesia
Keywords Islamic Commercial Bank, Online Zakah, Preferences
Abstract This study aims to identify the use of online payment facilities, the types of zakah paid, and the zakah
payment facilities most frequently used by Islamic commercial bank customers. This is important to do, so
that Islamic banks can formulate the right policies in collecting zakah funds. The method used is descriptive
based on the results of a survey of Islamic bank customers in the Jabodetabek area. Research finds the
majority of Islamic bank customers have used electronic money, payment financial technology (fintech),
and market places for payment transactions. There are less Islamic bank customers who have paid zakah on
assets and zakah on income. In general, Islamic bank customers pay zakah by cash deposits through zakah
officers/volunteers, direct distribution, online transfer by ATM, and cash deposit via teller. Very few
customers use payment facilities through technology service applications both fintech, market places, even
base on the research none use applications from Islamic banks for paying their zakah.
The Islamic Banking Roadmap (2015-2019)
describes several strategic issues that have an impact
on the development of Islamic banking, including
minimal capital and low efficiency. Policies are
needed to strengthen capital and improve efficiency.
To achieve optimal economies of scale, banking
corporations must increase core capital to more than
Rp. 5 T (Bank Indonesia Study), so that additional
funding sources are needed for the development of
Islamic banks. One of the potential sources of funds
that can be obtained by Islamic banks is zakah funds
from the public which will be channeled through the
Amil Zakah Agency (BAZ) or the Amil Zakah
Institution (LAZ).
Indonesia is a country with the largest Muslim
population in the world, and has a huge potential for
zakah. Indonesia's zakah potential reaches 1.7% of
2010 Gross Domestic Product (GDP) and it is
estimated that GDP will reach Rp. 21 thousand
Trillion in 2020, then the projection of national
zakah collection under the 2020 consolidation
program is equivalent to 30.3% of the national zakah
potential which at that time will reach Rp. 357
Trillion. According to National Amil Zakah Agency
(BAZNAS) data, the potential for zakah in Indonesia
is around Rp. 280 Trillion, but the collection of
zakah funds at the end of 2018 just reached Rp. 8.1
Trillion and in 2019 it increased to Rp. 10 Trillion.
However, if the data is compared to the total GDP of
Indonesia in 2019 which reached Rp. 15,834 trillion,
the realization of the collection of zakah funds will
only reach the equivalent of 0.06% of GDP.
However, the realization of the collection and
growth of Zakah funds in formal institutions for the
period 2014-2018 continues to increase by an
average of 25% per year. This shows that public
awareness is getting better in paying zakah through
official amil zakah institutions.
To increase the amount of zakah fund collection,
BAZ and LAZ must continue to collaborate with the
zakah stakeholders. One of the potential
breakthroughs is to take advantage of raising funds
through internet or online technology applications,
including the use of digital payment technology
provided by Islamic banks. Currently, several
Islamic banks have expanded digital innovation to
provide convenience for their customers to make
transactions, such as: Bank Muamalat with
Muamalat Din, Bank Syariah Mandiri with Mandiri
Syariah Mobile, BNI Syariah with Hasanah Mobile,
BRI Syariah with BRIS Online. According to
BAZNAS data, banking use as a method of paying
zakah in 2017 there were 133,202 transactions from
the total transactions or 89.3%. Then in 2018,
transactions with banks rose to 163,572 or 91.4%. In
2019, there was a decline in the use of banking
Syafrida, I., Aminah, I. and Awaludin, T.
Preferences of Islamic Commercial Bank Customers in Paying Zakah.
DOI: 10.5220/0010511200420048
In Proceedings of the 9th Annual Southeast Asian International Seminar (ASAIS 2020), pages 42-48
ISBN: 978-989-758-518-0
2021 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
methods to 65,738 transactions or 79% (BAZNAS,
The rapid development of internet technology
allows transactions to be carried out online easily,
safely and quickly. The use of online and digital
channels has increasingly become a necessity for
zakah managers (BAZ and LAZ) so that access to
zakah fund collection is increasingly varied.
Although the existence of these online and digital
channels is relatively new for some people, seeing
the potential population in Indonesia which reaches
around 265 million and 132 million of them are
active internet users, online and digital payment
channels have enormous potential as alternative
channels in collect zakah funds. Zakah payer can
pay his zakah funds either offline, online, or through
the digital zakah application. Of course, in this case,
zakah payer have certain preferences that underlie
them in donating zakah online and digitally.
For this reason, Islamic banks need to identify
the use of online payment facilities, the types of
zakah paid, and the zakah payment facilities that are
most frequently used by their customers. Thus,
Islamic banks can take the right policy in collecting
zakah funds as a source of bank funds.
Zakah is part of property with certain conditions
which Allah SWT obliges the owner to submit to
those entitled to receive it with certain conditions as
well. Pillars of zakah are the elements that must be
fulfilled before doing zakah. The pillars of zakah
include people who give zakah (zakah payer), assets
that are zakah, and people who are entitled to
receive zakah (mustahik).
"FinTech" or the combined term of Financial
Technology refers to an emerging industry using
technology-centered information technology and
aims to increase the efficiency of the financial
ecosystem. Since its inception, FinTech has
successfully established its presence in the global
financial industry due to the benefits and advantages
of its innovative technology systems. With the
development of financial services, advances in
information technology, and the evolution of the
financial sector, FinTech has become a new
opportunity in the financial industry. This platform
is expected to attract regulatory bodies, serve
industry and product services to understand
consumer behavior in order to gain a distinct
competitive advantage. In general, digitization and
technology have allowed the development of new
business models across industries. New entrants
have become challenging competitors due to low
cost operations, digital and connected offerings that
are changing industry dynamics, forcing different
ways to compete in existing businesses (Porter &
Heppelmann, 2014).
There are a number of previous studies related to
the preference or determination of zakah payer in
donating zakah, important factors in online and
digital application systems as well as perspective
and individual factors for zakah payer in paying
zakah, including: Durodolu (2016) research
investigates the Technology Acceptance Model
(TAM). The research results provide a deeper
understanding and development of TAM as a
suitable model for Communication and Information
Technology for Development (ICT4D) / social
informatics / community informatics studies and to
explain the relationship between Information
Literacy skills and technology acceptance. Other
research (bin Mohamed Fisol, bin Abdul Hamid, &
Cheumar, 2017) aims to investigate the relationship
between attitudes, subjective norms, perceived
behavioral control, levels of knowledge and
religiosity with Muslim intentions to use Islamic
cooperative products and services. The results
revealed that there was a significant relationship
between attitudes, subjective norms, perceived
behavioral control, level of knowledge and
religiousity with Muslim intentions to use Islamic
cooperative products and services.
Then the research of Ahmad, et al (2014) aims to
measure the awareness of the online e-zakah system
in Selangor and also to examine the extent to which
the use of online e-zakah among individual zakah
payers uses the Integrated Acceptance Theory and
Use of Technology (UTAUT) model. The results of
the research provide intellectual challenges and
contribute to knowledge in the area of user
perceptions of IT use and provide much-needed
evidence of the need to increase awareness and use
of online e-zakah. Meanwhile, other research (Al
Azizah & Choirin, 2018) provides discussion of
several issues related to financial technology as a
financial innovation that can be used in terms of
zakah disbursement in Indonesia. The research
results reveal that the determinants of Islamic
technology and finance encourage accelerating
economic growth and poverty alleviation.
The results of the research by Doktoralina,
Bahari, Abdullah (2018) present the factors that
determine the mobilization of zakah payments, for
example awareness, willingness to donate, trust in
collection and distribution with the latest
Preferences of Islamic Commercial Bank Customers in Paying Zakah
technological developments. This research uses
documentation analysis method. The factors that
influence mobilization are awareness, willingness to
donate, trust in collection and distribution with the
latest technological developments to help mobilize
income zakah payments at Zakah Institutions.
Friantoro & Zaki's research (2018) analyzes the
strengths, weaknesses, opportunities, and threats of
using financial technology to collect zakah in
Indonesia. Literature shows that there are always
opportunities for amil zakah institutions to use
financial technology to collect zakah because of the
power of information technology in the era of 4.0.
However, there are always threats and drawbacks to
using financial technology.
Then Hijriana & Nugroho's research (2018)
reveals that by using financial technology, financial
inclusion will increase and have a positive
correlation with the human development index. This
relationship will guide Indonesia to a state of zakah
optimization. Furthermore, Rachman & Salam's
(2018) reveals that financial technology or fintech,
as an information medium used to implement
technology-based financial services, has become a
great foundation in efforts to increase the
effectiveness and efficiency of financial services. An
integrated zakah management system has been
developed and needs innovation to be developed.
This means that fintech-based zakah management
will continue to grow and grow well, both on the
market and consumer side (especially for the
demand aspect), so that regulations, standardization
and efforts are needed to ensure zakah management
using fintech media.
Tantriana & Rahmawati's (2018) aims to identify
the level of preference of the people of Surabaya in
determining how zakah (payments made annually
based on Islamic law) on certain types of property
are used for charitable and religious purposes. Based
on the analysis, it is found that the variable
knowledge of zakah, the level of certainty and the
level of satisfaction has a significant effect on
muzaki preferences for zakah payments. Santoso
(2019) uses qualitative research methods with
SWOT analysis techniques to analyze corporate
strategy factors (strengths, weaknesses,
opportunities and threats). This study finds a
strategy to optimize zakah through improving the
management and information system about zakah-
based digitalization institutions. From the results of
previous studies, research has not been found that
specifically links the payment of zakah with the
banking industry, especially Islamic banks. This
study connects zakah funds with Islamic banks as
one of the channels for raising these funds.
This research is a type of library research and survey
where the researcher first reviews the literature
which is closely related to the research problem. In
this study, the data used are secondary and primary
data. Secondary data were obtained from literature
books and journals which produced a number of
questions as a questionnaire. After that, the
researcher made a questionnaire and asked a number
of respondents to answer the questionnaire.
Respondents answered the questionnaire based
on Judgment Analysis in accordance with the
respondent's belief in the questions and statements in
the questionnaire. The questionnaire contains two
parts; the first part is designed to collect information
on status, education, employment, and income from
the sample. In the second part, contains information
on the use of online payments from Islamic bank
customers, the types of zakah paid, and the most
frequently used zakah payment facilities. The
questionnaire uses closed questions with choices and
also open-ended questions that can be filled in on
your own. Then the data from the questionnaire will
be analyzed descriptively to reveal data on the
characteristics of respondents and data related to the
research objectives. The next stage, the researcher
conducted the interpretation, conclusions and
research recommendations.
The research population is all customers of
Islamic banks in the Jabodetabek area. The sample
selection of research respondents was carried out by
purposive sampling and non-probability sampling.
Of the 250 questionnaires distributed, 201
questionnaires were received back, and 80
questionnaires were categorized as users of Islamic
banks. The research period is carried out for 3
months in 2020.
4.1 Responden Characteristics
The following is information about the status,
education, occupation, and income of the
ASAIS 2020 - Annual Southeast Asian International Seminar
Figure 1. Sex
Based on the gender of the sample, it is known that
the most respondents who filled out the
questionnaire were male (62%).
Figure 2. Status
Based on their status, more than half of the
respondents were married (56%).
Figure 3. Education
The majority of respondents' last education was
undergraduate (50%).
Figure 4. Educational Background
More specifically (63%), the respondents' education
has a non-Islamic economic/ management/business
Figure 5. Job
In terms of work, most of the respondents are private
permanent employees (43%).
Male Female
High school & equivalent
Islamic Economic/Management/Business
Non Islamic Economic/Management/Business
teacher / lecturer / researcher
private permanent employees
Preferences of Islamic Commercial Bank Customers in Paying Zakah
Figure 6. Income
Based on the respondent's income data, it is known
that the most (33%) are above Rp. 4 million s.d. 8
4.2 Respondent Online Payment
Following are the results of a questionnaire related
to online payment transactions carried out by
customers of Islamic banks:
Figure 7. Electronic Card Usser
Based on data, it is known that the majority (66%) of
respondents are electronic card users, consist of:
BCA Flazz, Mandiri E-Money, BNI Tap Cash,
BRIZZI, Bank DKI Jackcard, and Indomaret Card.
Figure 8. Market Place User
Base on data from the use of market places, the
majority of respondents (94%) are already users of
market place transactions, those are Bukalapak,
Tokopedia, Lazada, Shopee, JD.ID,,
Traveloka, Airy, Pegipegi, RedDoorz, and Blibli.
Figure 9. Payment Fintech User
From the figure, it can be seen that in general the
respondents (74%) are users of payment features:
GoPay, OVO, DANA, T-Cash / Link Aja, Japri
apps, and cashbac.
4.3 Respondents' Zakah Payments and
Data related to zakah paid and the channel of
payment often used by respondents based on the
questionnaire results:
>Rp 10.000.000
Rp 8.000.001,- s.d Rp 10.000.000,-
Rp 4.000.001,- s.d Rp 8.000.000,-
Rp 2.000.001,- s.d Rp 4.000.000,-
< Rp 2.000.000
yes no
yes no
yes no
ASAIS 2020 - Annual Southeast Asian International Seminar
Figure 10. Frequencies of Zakah Payment
The majority of respondents (85%) always carry out
the obligation to give zakah.
Figure 11. Zakah on Asset
More of the respondents (60%) do not pay zakah of
Figure 12. Zakah on Income
More respondents do not pay zakah on income
(54%). The greatest potential of zakah comes from
zakah on assets and zakah on income. For this
reason, there is still a large opportunity for Islamic
banks to raise funds from its types of zakah
Figure 13. Favourite Zakah Distribution Channel
Based on the data, most respondents still use
payment by cash deposits through zakah
officers/volunteers, then online through ATM
transfers and direct distribution followed by online
via mobile/phone banking transfers. Very few
respondents use payment facilities through
technology service applications, both fintech and
market places. From research, no respondents have
even used the application provided by Islamic banks
for their zakah payments.
This data can provide information that modern
online payment applications are still not popular in
the public as a channel of paying zakah. Even
though the majority of people in the Jabodetabek
area have fintech applications and market places for
daily transactions payment.
The conclusion from the results of this study are:
1. The majority of Islamic bank customers have
used electronic money and payment fintech for
payment transactions. Almost all customers as
users of market place transaction. They are
already familiar with information/digital
2. There are many Islamic bank customers who
have not paid zakah on assets and zakah on
income. This indicates that there are still great
always ever
yes no
yes no
online transfer by ATM
online transfer by mobile/phone banking
online transfer through ziswaf aplication
online through the technology service application
(Fintek) online shop / market place
cash deposit through zakat officers / volunteers
cash deposit via teller
direct distribution
Preferences of Islamic Commercial Bank Customers in Paying Zakah
opportunities for Islamic bank funding sources
from zakah.
3. In general, customers of Islamic banks pay
zakah by cash deposits through zakah
officers/volunteers, then direct distribution,
online transfer by ATM, and cash deposit via
teller. Very few zakah payer use payment
facilities through technology service
applications, both fintech and market places,
and this research no one has used applications
from Islamic banks for their zakah payments.
Recommendations to Islamic banks and Amil Zakah
Agencies/Amil Zakah Institutions are:
1. In terms of the high use of electronic money by
the public, Islamic banks need to innovate in the
form of providing machines for zakah payments
using electronic money and put them in the
public area such as shopping, parking, and gas
stasion area, specially in mosques.
2. Related to the low awareness of paying zakah on
asset and zakah on income, Islamic banks need
to collaborate with religious leaders toprovide an
understanding of the obligations of zakah on
asset and zakah on income.
3. Islamic banks need to collaborate with Amil
Zakah Agency/Amil Zakah Institution to
socialize online zakah payment channels that are
widely owned by the public and also use digital
platforms banking provided by almost all Islamic
We acknowledge the support of fund received from
Ministry of Research and Technology of Republik
Indonesia. I would also like to thanks Ministry of
Education and Culture of Republik Indonesia dan
Politeknik Negeri Jakarta for the research
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ASAIS 2020 - Annual Southeast Asian International Seminar