PENGARUH PENGETAHUAN MUZAKKI TERHADAP KEPATUHAN MEMBAYAR ZAKAT DAN ZAKAT SEBAGAI PENGURANG PAJAK MERUPAKAN VARIABEL MODERATING DI ERA COVID 19

The population in this study were Muslim entrepreneurs in the city of Palu. The sampling technique used was the accidental sampling method by prioritizing two conditions, the first being willing to be a respondent, and the second being a person who had paid zakat, as many as 52 respondents, using the slovin formula for determine the number of samples. Data collection techniques using observation techniques and questionnaires. The analysis technique used is multiple linear regression analysis and residual test. The results of statistical processing assisted by the SPSS 23 For Windows program, show that muzakki's knowledge (X1) obtained a value of Tcount > Ttable and has a significant value (sig) less than 0.05 in the coefficients table with a value of a (significant level) 0.05, meaning that this value gives the meaning that the muzaaki knowledge variable (X1) has a significant effect on the compliance of muzakki in paying zakat (Y) and tax credit is not a moderating variable.