Compliance factors of paying zakat on trade for muslim fashion traders at Pusat Grosir Surabaya

This study aimed to determine the effect of education level, income, and self satisfaction on the compliance of Muslim fashion traders at the Pusat Grosir Surabaya in paying trade zakat. This study used a quantitative research approach, the SEM-PLS analysis technique involving 44 respondents, and purposive sampling technique. The criteria were traders at the Pusat Grosir Surabaya, muslim, have fulfilled haul and nishab, and have paid trade zakat. The research data was in the form of primary data obtained from online questionnaires using a Likert scale with statements from strongly disagree to strongly agree. The findings in this study indicate that income has a significant effect on the compliance of traders in paying trade zakat, while the variables of education level and self-satisfaction have no significant effect. The implication of this research in the development of science is to contribute to literature regarding the factors that influence traders in paying trade zakat. In addition, the implications for zakat practitioners and zakat management institutions that need to be considered are the level of education which has little effect on compliance with trade zakat payments, so it is necessary to increase literacy regarding trade zakat through other media besides religious lessons taught in formal education.