A guy ran some tests in the KF Raid to determine the effects of LL, attack number and impact on damage dealt.
The conclusion may surprise you…
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Your light level does not directly contribute to damage. It does, however, add a penalty if you’re below the recommended light. Going into the raid at 295 light will get you a ~15% damage penalty at Oryx, for instance.
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The attack stat on your weapon matters. Each point of attack seems to add ~0.7% damage.
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Each weapon contributes 12% of your light, each armor piece 10% and ghosts, class items and artifacts 8%.
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Daily heroics and Nightfalls have extra damage penalties on top of everything else.