KEPATUHAN MEMBAYAR ZAKAT FITRAH: ANALISIS KUTIPAN DAN KETIRISAN PEMBAYARAN ZAKAT FITRAH DI TERENGGANU

ABSTRACTThe amount collected in the state showed a large increase every year, but is there a reduction in the payment of zakat fitrah leakages in the state every year. Hence, the introduction of three levels of the zakah fitrah in the state will reduce the amount of leakage is assumed as payers have the option to pay via three different payment rates. Thus, this study aims to identify and analyze the amount of leakage zakah fitrah collection in Terengganu. By using a data rate of the zakah fitrah, zakah fitrah collection and the number of Muslims in the state of Terengganu, the study found that leakage does not occur at the rate of minimum otherwisw leakage at a rate of zakah middle and maximum. Significant leakage is not caused by the implementation of the three levels of zakah, but because of, the possibility of distrust individuals to make payments to the formal institutions Hence, there is the question of the effectiveness of the implementation of the three levels of the payers while a significant percentage of leakage is increasing every year except for the obligatory minimum rate. Individu more focused on the content of the payers of the minimum rate compared with the rate of zakat middle and maximum. Thus, the study on the understanding and compliance of the people on zakah fitrah payments should be carried out so that any problems that exist can be overcome easily. Zakah institutions should also set eligibility requirements based on an individual level to enable them to make payments at the rate appropriate to the qualifications themselves by rice eaten.