1.	In this paper, the author's argument is still weak, both in the background of the research and literature review. It is better if the authors provide an argument for why these four variables (income, consumption, saving and number of zakat management organizations) are determined as independent variables so that it becomes clear what is the research gap of this study. 

2.	In the literature review, the descriptions in the literature review are more dominated by quotes from previous authors or researchers. What is the researcher's argument regarding the development of the concept related to the factors that influence the collection of zakat.

3.	In the research method, author`s mentioned about sampling method, what do you mean with population and sample in this research? What are characteristics of the sample?
4.	Results and discussion should be written separately. In the results and discussion section, the explanation is more dominated by the explanation of the results of statistical calculations rather than the results of the discussion which contains critical thinking on the results of statistical calculations. I think the appearance of test results such as normality, heterosdascity, and multicolinearity can be discarded and the space is used for discussion explanations.