This study aims to test partial and simultaneous how understanding, income and influence on the environment muzaki pay zakat. In this study, the data used is primary data. The method used to collect data using questionnaires. Then the data analysis techniques used in this research is to test the validity, reliability and multiple regression analysis. Results of the study were processed with SPSS version 20.0 for Windows. Based on an analysis conducted by the author that there is a positive effect of variable understanding of the behavior of the variable pay zakat. It is seen from the results of multiple regression analysis of the berkoefisien of 0.364 and significance of (0.000) <0.05 and T arithmetic> T table (3.820> 1.251). while the variable income is not a positive influence on the behavior of variable pay zakat. Can be seen from the results of multiple regression analysis of the berkoefisien of -0.046 and significance (0.541)> 0.05 and T count <T table (-0.617 <1.251). Similarly with muzaki environment variables that do not provide a positive influence on the behavior of variable pay zakat. Can be seen from the results of multiple regression analysis and significance of 0.018 (0.830)> 0.05 and T count <T table (0.216 <1.251). From these results is the most dominant factor influencing the behavior of paying zakat is variable understanding as a positive influence on the behavior of pay zakat and have a T count is greater than the other variables. 
Keywords: Understanding, revenue and environmental and behavioral pay zakat