Factors Affecting Agricultural Zakat Payment (Case Study: Rice Farmers in Gunungkidul Regency)

Gunungkidul Regency is one of the areas with the highest rice production and potential for agricultural zakat in the Yogyakarta Province. However, out of the total potential agricultural zakat amounting to Rp 42.72 billion, only Rp 1.8 billion has been collected. This research aims to identify farmers' awareness of paying agricultural zakat and analyze the factors influencing farmers' payment of agricultural zakat in Gunungkidul Regency. The method used is Logistic Regression with 90 respondents who are rice farmers in Gunungkidul Regency and have achieved the nishab. The research results using logistic regression analysis show that there are three significant variables influencing farmers in paying agricultural zakat: knowledge, religiosity, and behavioral control.