JEBIS: Jurnal Ekonomi dan Bisnis Islam Volume 8, No. 1, January – June 2022 p-ISSN : 2442-6563 e-ISSN : 2525-3027 Page 69 – 81 Available online at https://e-journal.unair.ac.id/JEBIS doi: 10.20473/jebis.v8i1.31147 HOW RELIGIOSITY, KNOWLEDGE, AND CHARACTERISTICS OF MUZAKKI AFFECT ZAKAT COMPLIANCE Ach. Yasin a Rachma Indrarini b Sri Abidah Suryaningsih c a,b,c Islamic Economics Department, Faculty of Economics and Business, State University of Surabaya Email: ach.yasin@unesa.ac.id a ; rachmaindrarini@unesa.ac.id b ; sriabidah@unesa.ac.id c ARTICLE HISTORY Received: 04 November 2021 Revised 10 June 2022 Accepted: 13 June 2022 Online available: 30 June 2022 Keywords: Religiosity, Knowledge, Characteristics of Muzakki, Zakat Compliance. *Correspondence: Name: Ach. Yasin Email: ach.yasin@unesa.ac.id ABSTRACT Several things affect the achievement of targets, such as internal and external factors of the zakat management organization. The level of compliance with paying zakat is one of the external factors that can affect the receipt of zakat. So, this research will examine indicators that affect the level of compliance to pay zakat in Indonesia, using religiosity, knowledge, and characteristics of muzakki. The approach in this research is a quantitative approach with probit regression. This research collects 200 respondents as samples from Muslim-majority areas, such as East Java, Yogyakarta, Central Java, and South Sulawesi. It is hoped that this research will find indicators that can influence the level of muzakki compliance in paying zakat. The probit regression results, of all the variables used, there are two significant variables, namely religiosity and knowledge. Meanwhile, demographic variables such as age, income, education, marital status, and gender are insignificant because some people who pay zakat are not based on whether they have reached nishab. They always set aside 2.5% of their income for zakat after payday. The statement reinforces other evidence that people who pay zakat in Indonesia are more driven by factors of faith and trust. Theoretically, this study offers a new research model to explain muzakki compliance in paying zakat. Empirically, this research contributes to zakat managers' focus programs on increasing religiosity and knowledge of muzakki. INTRODUCTION Zakat is a pillar of faith in Islam. Paying zakat is an obligation stipulated in the Quran, the Prophet's sunnah, and the Ulama's consensus. Paying zakat not only does the good for the recipient but also fulfills his claim to himself for the purity of his wealth (Saad et al., 2016). The transfer of wealth from someone obliged to pay zakat (muzakki) to those entitled to receive zakat (mustahik) can reduce poverty levels and develop the community's potential. The existence of zakat has the potential to reduce economic disparities in society. Therefore, zakat is essential to society's social and economic development.