The first factor is religiosity. As the author described earlier that 87.9% of the population of DKI Jakarta is Muslim. A Muslim should implement the guidelines of Islamic law in his life. With the belief in God, there is an urge to obey God's commands and fulfill the obligations God has set. Religiosity can be viewed as belief in God or other spiritual beliefs defining how people fully perform their responsibilities and duties (Taha et al., 2017) . Religiosity shapes behavior and directs people to behave according to their beliefs (Kadir et al., 2018) . The obligation to pay zakat among Muslims is emphasized in the Quran, which has been mentioned many times. Those who ignore their zakat obligation will receive severe punishment on Judgment Day (Abdullah & Sapiei, 2018) . In the zakat literature, religiosity is crucial because Muslims with high religious values are expected to be more aware of the obligation to pay zakat than Muslims with low religious values (Azman & Bidin, 2015) . In Islam, one's intention to pay Zakat as a religious obligation highly depends on one's belief and commitment to the religion (Farouk et al., 2018) . Religiosity significantly impacts the decision of muzaki to distribute zakat, infaq/sadaqah. So it can be said that a high level of religiosity will trigger muzakki's decisions to tend to set aside their wealth for zakat, infaq/sadaqah (Bahri et al., 2021) . Furthermore, (Jayanto & Munawaroh, 2019) shows a positive relationship between religiosity and interest in paying zakat at BAZNAS or LAZ in Pati Regency, the majority of respondents think that paying zakat is a religious obligation. When viewed from each individual in decision to pay zakat, infaq and sadaqah, this is influenced by the level of religiosity related to the belief that they believe that part of the property they earn belongs to other people who must be issued regularly in the form of zakat and non-routine ones in the form of infaq and sadaqah (Syafitri et al., 2021) .

H1: Religiosity has a positive effect on the muzakki's decision to pay zakat in Baitulmaal Muamalat

Badan Pusat Statistik (BPS) noted that DKI Jakarta province has the fastest economic level in Indonesia. Sum of digits of Gross Regional Domestic Product (GRDP) DKI Jakarta in 2021 will reach IDR 274.71 million, the most significant number among other provinces. Of course, this causes the average income per capita of Jakarta residents to be the highest. This amount is equivalent to four times the average national income of Rp. 62.23 million per year (Kusnandar, 2022) . Generally, Muslim individuals who have income, regardless of their income or employees, will pay zakat (Mohd Khalil et al., 2020) . Sources of income can be in the form of material things, such as land, and non-material conditions, such as jobs, or both formats. Thus, the income is classified into remuneration, salary/wages, and profit. Islam requires zakat to be paid from wealth as well as from income. The level of income can determine the level of zakat paid. The higher the income earned, the higher the zakat a Muslim must issue. A high-income status is expected to increase the willingness to pay zakat (Sedjati et al., 2018) . Based on research conducted by (Syafitri et al., 2021) , income level significantly impacts the decision to issue a zakat, infaq, and alms.

H2: Income has a positive effect on the muzakki's decision to pay zakat at Baitulmaal Muamalat

The credibility of the amil zakat institution can be known through the transparency it provides. Amil zakat institutions need to share reports on finance and management with muzakki because this is a form of the integrity of the amil zakat institutions, and muzakki has the right to know this. Law Number 23 of 2011 also states that amil zakat institutions must be transparent in financial reports to increase the level of trust of the muzakki (Nasim & Romdhon, 2014) . As an institution that applies the principle of trustworthiness, Amil Zakat must pay attention to the direction of responsibility, especially to muzakki (Mutmainah, 2015) . The transparency carried out by Amil Zakat can increase the desire to pay zakat. This is because transparency about how zakat funds are used is a factor that muzakki wants. Good transparency in a zakat collection institution will build an image in the eyes of stakeholders that the institution concerned is performing well. Image manifests an institution's reputation (Mukhibad et al., 2019) . For the public, institutional accountability and transparency are independent factors themselves. Meanwhile, accountability and transparency need to be pursued on the organizational side. Therefore, to optimize zakat collection, zakat management organizations must evaluate their accountability and transparency (Amilahaq & Kiryanto, 2021) .

H3: Transparency has a positive effect on the muzakki's decision to pay zakat at Baitulmaal Muamalat

Service quality has been defined by several researchers, but one of the most widely accepted definitions is the difference between expectations and actual performance (Christian, 1984) . For the services offered to satisfy consumers, the measure of how good the service has been provided does not come from the management but from the consumer as the service recipient. To measure how much service quality can affect consumers, we need a dimension representing service quality (Maisur et al., 2015) . Service quality is a presentation of products or services that have appropriate standards and are accepted by consumers because these products or services meet the needs and desires of consumers. In short, service quality can be interpreted as an effort to fulfill consumer needs and wants and the accuracy of delivery in meeting consumer expectations (Azzahra & Majid, 2020) . Service quality concerns how zakat institutions relate to zakat in carrying out their role as zakat fund management institutions, both zakat payers and zakat recipients. Service quality is the result of the way the organization is managed. Therefore, the satisfaction of these two main stakeholders is essential to ensure that zakat institutions will become trusted bodies to manage zakat funds (Abd. Wahab et al., 2017) .

H4: Service Quality has a positive effect on the muzakki's decision to pay zakat at Baitulmaal Muamalat

A decision is a form of the attitude taken to determine one of several choices (Schiffman & Kanuk, 2001) . At the same time, decision-making is any process resulting from an election based on specific parameters of two or more existing alternatives (Terry, 1972) . At least there are stages in making a decision: need recognition, information search, alternative assessment, purchase decision, and post-purchase behavior (Kotler & Keller, 2016) . Religion is an essential indicator for humans in the decision-making process, where religion is the main foundation that can direct people to behave according to law and ethics (Ahmad et al., 2015) . In Islam, there is faith in its adherents, and it is this faith that acts as a navigator so that there are limits that bind humans in making decisions and behaving so that humans do not function at will, which can harm others (Syafitri et al., 2021) . Many factors influence the muzzaki's decision-making in paying zakat. Nevertheless, this study determines decision-making by religiosity, income, transparency, and service quality.

Respondents in this study were spread across several regions in DKI Jakarta. The most respondents were in East Jakarta with 83 respondents or 38.2%. While the lowest respondents were in North Jakarta with 9 respondents or 4.1%. Male respondents totaled 114 people or 52.5% while female respondents totaled 103 people or 47.5%. The majority of respondents are between the ages of 31-40 years with 120 respondents or 55.3%. Bachelor is the last education of the majority of respondents with 156 respondents or 71.9%. As many as 122 respondents are private employees and are the most respondents. Respondents' income is generally between 5,000,001 and 10,000,000. In the last two years, 118 respondents paid zakat 2-3 times and became the largest number of respondents.

Based on the results of data processing in Table 4 above, it can be seen that the values of the constants and multiple regression coefficients in this study are as follows:

Image

The multiple regression equation above has the following meaning:

a. Constant of -3,026, meaning that if all independent variables have a value of zero (0), then the value of the decision variable to pay zakat on Baitulmaal Muamalat is -3.026.

b. The regression coefficient of the religiosity variable is 0.132; This means that when the other independent variables have a fixed value and religiosity increases by 1 unit, the decision to pay zakat (Y) will increase by 0.132.

c. Variable regression coefficient income of 0.290; it means that when the other independent variables have a fixed value and income increases by 1 unit, the decision to pay zakat (Y) will increase by 0,290.

d. Variable regression coefficient transparency of 0.297; it means that when the other independent variables have a fixed value and transparency increases by 1 unit, the decision to pay zakat (Y) will increase by 0,297.

e. Variable regression coefficient service quality of 0.431; when the other independent variables have a fixed value and service quality increases by 1 unit, the decision to pay zakat (Y) will increase by 0,431.

Based on the data processing results in Table 5 above, the calculated F is 96.377 with a calculated significance value of 0.000a, H0 is rejected, and Ha is accepted. This can indicate a significant impact between religiosity, income, transparency, and service quality on the decision of muzakki to pay zakat in Baitulmaal Muamalat.

Based on the results of data processing in Table 6 above, it can be concluded that partially the variables of religiosity (X1), income (X2), transparency (X3), and service quality (X4) have a significant effect on the decision of muzakki to pay zakat in Baitulmaal Muamalat.

Coefficient of Determination

Based on Table 7 , it can be seen that the coefficient of determination (R2) is 0.645 or 64.5%. This shows that the decision to pay zakat can be explained by 64.5% of religiosity, income, transparency, and service quality variables. At the same time, the remaining 35.5% variation in the decision to pay zakat is explained by variables outside the independent variables of this study.

Someone who has faith certainly believes that he must pay zakat to a zakat management institution that follows the Shari'a and is aware of the position of zakat in his religion. Someone with a good level of faith will find it easier to pay zakat than those with a low level of confidence (Mukhlis & Beik, 2013) . The statistical test results show a significance value of 0.024 or less than 0.05, so religiosity positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat. This indicates that the better the level of religiosity possessed by a muzakki, the higher the muzakki's decision to pay zakat at Baitulmaal Muamalat. So that H1 can be accepted. The results of this study are supported by previous research conducted by (Syafitri et al., 2021) , (Jayanto & Munawaroh, 2019) , and (Bahri et al., 2021) , where the results of his research show that religiosity has a partial and significant effect on the muzakki's decision to pay zakat. Religiosity has an important role in human life, because religion teaches its adherents to always do good and obey the commands of their religion. A person who believes certainly has the belief that he must pay zakat to a zakat management institution that is in accordance with sharia and realizes the position of zakat in his religion.

The statistical test results show a significance value of 0.008 or less than 0.05, so income positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat. This indicates that the better the income level of a muzakki, the more muzakki's decision to pay zakat at Baitulmaal Muamalat will increase. Until H2, which states that income positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat, which is acceptable. The results of this study are supported by previous research conducted by (Syafitri et al., 2021) and (Bahri et al., 2021) where his research shows that income has a partial and significant effect on the muzakki's decision to pay zakat. A Muslim should be able to spend part of his wealth to be given to those entitled (mustahiq) because it follows the objectives of Islamic consumer behavior, which not only think about personal needs but also think about the needs of others. Then there are principles in Islamic consumer behavior, such as the principle of justice, where in this case, muzakki is required to issue a portion of assets, one of which comes from income received (if the investments have reached nishab and haul), so that when giving assets (zakat), assets. This will be a blessing and benefit for mustahiq (Mannan, 1992) .

Disclosure of information in the form of reasonably easy access for the community as public accountability and improved management will influence and increase muzakki's trust to encourage paying zakat (Hildawati et al., 2021) . The statistical test results show a significance value of 0.000 or less than 0.05, so Transparency positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat. This indicates that the better the level of transparency provided by Baitulmaal Muamalat, the higher the muzakki's decision to pay zakat at Baitulmaal Muamalat. H3 states that transparency positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat, which is acceptable. The results of this study are supported by previous research conducted by (Hildawati et al., 2021) and (Bahri et al., 2021) where his research shows that transparency has a partial effect and significantly on the muzakki's decision to pay zakat. Access to information that is easy enough to account for zakat management for muzakki and society in general is a factor that can encourage muzakki to make zakat payments. The presentation of financial reports on a regular and timely basis as well as the accountability of monitoring the distribution of zakat in the productive sector must be carried out on time and reported regularly to the public through existing websites or in ways that are investigated so that information reaches the public.

The statistical test results show a significance value of 0.000 or less than 0.05, so service quality positively and significantly affects the muzakki's decision to pay zakat at Baitulmaal Muamalat. This indicates that the better the service quality provided by Baitulmaal Muamalat, the higher the muzakki's decision to pay zakat at Baitulmaal Muamalat. until H4 which states that service quality has a positive and significant effect on muzakki's decision to pay zakat at Baitulmaal Muamalat which is acceptable. The results of this study are supported by previous research conducted by (Satria & Ridlwan, 2019) , (Salmawati & Fitri, 2018) , and (Aisyah & Sutejo, 2020) , where the results of his research show that the quality of service has a partial and significant effect on the muzakki's decision to pay zakat. Service is any action or activity offered by one party to another which is intangible and does not result in the ownership of anything to meet needs (Salmawati & Fitri, 2018) . With good service, muzakki will get maximum satisfaction (utility), per the objectives of consumer behavior (Case & Fair, 2007) . It is important for zakat institutions to provide quality services to muzakki, because this can increase muzakki's trust and compliance in paying zakat. In addition, zakat institutions also need to continue to improve the quality of services provided in order to maintain the trust and compliance of muzakki and attract more muzakki to pay zakat.