INTENTION TO PAY ZAKAT THROUGH THE USE OF DIGITAL TECHNOLOGY

Authors

  • Wiwit Widhi Setiyawan Universitas Islam Negeri Raden Mas Said Surakarta
  • Indah Piliyanti Universitas Islam Negeri Raden Mas Said Surakarta

DOI:

https://doi.org/10.22373/aiszawa.v2i1.9761

Keywords:

Intention to Zakat, Digital Technology, and Theory of Planned Behavior

Abstract

This study aims to analyse the decision of muzaki’s in paying zakat through the use of digital technology through Lazismu Purworejo by using the Theory of Planned Behavior (TPB) approach. This research uses quantitative method with data collection through questionnaires distributed to 210 respondents. The data were analysed using SPSS 16.0 with multiple linear regression techniques. The results showed that perceived behavioral control has a positive and significant effect on the intention to give zakat, while attitude toward behavior and subjective norm have no significant effect. This finding indicates that muzaki’s intention is more influenced by perceived ease of digital access and ability to pay zakat rather than personal attitude or social pressure. Therefore, Lazismu Purworejo is advised to continue to improve service accessibility and transactions ease to encourage community zakat participation. This research also contributes to the development of the TPB model in the context of religious behavior.

References

Adiwijaya, Z. A., Pratiwi, A. D., & Rosalina, R. (2024). Muzakki’s Trust in Zakat Payment : The Role of Zakat Literacy, Transparency, Accountability, and Religiosity. JAS (Jurnal Akuntansi Syariah), 8(2), 364–388. https://doi.org/10.46367/jas.v8i2.2129

Adnam, O., S., & Farag, E. (2023). Digitalisation of Zakat Management : A New Avenue for Enhancement. UK Academy for Information Systems Conference Proceedings, 11, 1-14. https://aisel.aisnet.org/ukais2023/11

Ahimsa, E. A., Sudarsono, H., Abdul Ghoni, M., & Affandi, M. T. (2023). Understanding Muzaki’s Adoption of Digital Zakat Payments in Indonesia. Review of Islamic Social Finance and Entrepreneurship, 2(2), 182–193. https://doi.org/10.20885/risfe.vol2.iss2.art7

Ahmad, A., H., Muhamad R., Siska, A., N., & Istiqom, S., H. (2024). Altruism as Moderation on Zakat Literacy, Trust, and Religiosity Toward the Decision of Muzakki to Pay Zakat at LAZ Solopeduli. Al-Falah : Journal of Islamic Economics, 159-181. http://www.journal.iaincurup.ac.id/index/alfalah

Ajzen, I. (2020). The Theory of Planned Behavior : Frequently Asked Questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195

Al-Qudah, A. A., Al-Okaily, M., Shiyyab, F. S., Taha, A. A. D., Almajali, D. A., Masa’deh, R., & Warrad, L. H. (2024). Determinants of Digital Payment Adoption Among Generation Z : An Empirical Study. Journal of Risk and Financial Management, 17(11), 1–18. https://doi.org/10.3390/jrfm17110521

Anam, F., & Haq, F. (2023). The Effect of Attitudes, Subjective Norms, Behavioral Control, and Income on Intentions to Pay Agricultural Zakat with Zakat Literacy as a Moderating Variable. Journal of Islamic Economic Scholar, 3(2), 141–158. https://doi.org/10.14421/jies.2022.3.2.141-158

Andam, A. C., & Osman, A. Z. (2019). Determinants of Intention to Give Zakat on Employment Income : Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097

Angela, S. (2023). The Technology Acceptance Model (TAM) and its Importance for Digitalization Research : A Review. Proceedings of The International Symposium on Technikpsychologie, 55-65. https://doi.org/10.2478/9788366675896-005

Angga, S., & Mukhtasar. (2021). Digitizing Zakat Collection through the E-payment System. Al-Amwal : Jurnal Ekonomi dan Perbankan Syariah, 13, 14-30. http://dx.doi.org/10.24235/amwal.v13i1.7962

Ariyani, D., Kurniawan, H., & Nur Hadi, B. (2024). E-Zakat in The Digital Era : A Study on The Determinants of Usage Intention Based on UTAUT and TAM. Indonesian Journal of Islamic Economics Research, 5(1), 1–14. https://doi.org/10.18326/ijier.v5i1.618

Astuti, W., & Prijanto, B. (2021). Faktor yang Memengaruhi Minat Muzaki’s dalam Membayar Zakat melalui Kitabisa.com : Pendekatan Technology Acceptance Model dan Theory of Planned Behavior. Al-Muzara’Ah, 9(1), 21–44. https://doi.org/10.29244/jam.9.1.21-44

Belmonte, Z. J. A., Prasetyo, Y. T., Cahigas, M. M. L., Nadlifatin, R., & Gumasing, M. J. J. (2024). Factors Influencing The Intention to Use E-Wallet Among Generation Z and Millennials in The Philippines : An Extended Technology Acceptance Model (TAM) Approach. Acta Psychologica,250(10),1-12. https://doi.org/10.1016/j.actpsy.2024.104526

Bin-Nashwan, S. A., Abdul-Jabbar, H., Dziegielewski, S. F., & Aziz, S. A. (2021). Moderating Effect of Perceived Behavioral Control on Islamic Tax (Zakah) Compliance Behavior among Businessmen in Yemen. Journal of Social Service Research, 47(2), 292–302. https://doi.org/10.1080/01488376.2020.1767260

Cahyani, U. E., Sari, D. P., & Afandi, A. (2022). Determinant of Behavioral Intention to Use Digital Zakat Payment : The Moderating Role of Knowledge of Zakat. ZISWAF : Jurnal Zakat dan Wakaf, 9(1), 1-16. https://doi.org/10.21043/ziswaf.v9i1.13330

Chen, X., Jiang, L., Zhou, Z., & Li, D. (2025). Impact of Perceived Ease of Use and Perceived Usefulness of Humanoid Robots on Students Intention to Use. Acta Psychologica, 258(6), 1-9. https://doi.org/10.1016/j.actpsy.2025.105217

Daniyal, M., Athar. (2021). The Intention of Millennial Generation in Paying Zakat through Digital Payments. International Journal of Islamic Business and Economics (IJIBEC), 5(1), 37–47. https://doi.org/10.28918/ijibec.v5i1.3675

Fadzkurrahman, A., M. A., Al Anshory, A. C., & Aulia, M. (2021). Why Do Muzaki’s Pay Zakat Through Institutions ? The Theory of Planned Behavior Application. Journal of Islamic Monetary Economics and Finance, 7(1), 203–226. https://doi.org/10.21098/jimf.v7i0.1313

Farrokh, H. (2024). Data Distribution : Normal or Abnormal ?. Journal Korean Medical Science, 1-8. https://doi.org/10.3346/jkms.2024.39.e35

Friyan, I. (2024). Zakat As An Islamic Economic Instrument in Realizing Social Welfare. 8th International Conference of Zakat Proceedings, 644-652. https://doi.org/10.37706/iconz.2024

Goede, M. S. V. H., Leukfeldt, E. R., Weijer, S. G. A. Van De, & Kleij, R. Van Der. (2025). Computers in Human Behavior Reports Does Protection Motivation Predict Self-Protective Online Behavior ? Comparing Self-Reported And Actual Online Behavior Using A Population-Based Survey Experiment. Computer in Human Behavior Reports, 18(2), 1-10. https://doi.org/10.1016/j.chbr.2025.100649

Hanita, S., Sharfika, R., & Yanti, L. (2023). The Impact of Attitude, Subjective Norm and Perceived Bahavioral Control on Intention to Make Hibah : A Study Among Muslim in Klang Valley. International Journal of Academic Research in Business & Social Sciences, 3 (5), 1970-1984. http://dx.doi.org/10.6007/IJARBSS/v13-i5/16971

Haryanto, R., Bakri, A. A., Samosir, H. E. S., Idris, D. L., Fauzan, T. R., & Agustina, W. (2023). Digital Literacy and Determinants of Online Zakat Payments Lessons From Indonesia Experience With Utaut. Journal of Law and Sustainable Development, 11(4), 1–18. https://doi.org/10.55908/sdgs.v11i4.575

Hindardjo, A., & Tolina, E. (2022). The Theory of Planned Behavior (TPB) Approach and Regulation on Muzakki’s Behavior in Paying Zakat in DKI Jakarta Province. Journal of Economics, Finance and Management Studies, 05(03), 773-790. https://doi.org/10.47191/jefms/v5-i3-28

Ika, Nur, C., & Agung, Wijaya, S. (2021). Assessing the Validity and Reliability of the Questionnaire on Student Learning Online Interests in Biology. Advances in Social Science, Education and Humanities Research, 190-194. https://doi.org/10.2991/assehr.k.210326.026

Ilmi, N., Ridlwan, A. A., Fahrullah, A., Timur, Y. P., & Alam, M. K. (2024). The Impact of Subjective Norm and Religiosity on Zakat Compliance of Muslim Entrepreneurs: The Mediating Role of Intention. Shirkah : Journal of Economics and Business, 9(2), 198–212. https://doi.org/10.22515/shirkah.v9i2.584

Imam, Ghozali. (2018). Aplikasi Analisis Multivariate dengan IBM SPSS 25. Semarang : Badan Penerbit Universitas Diponegoro.

Jogiyanto, Hartono. (2017). Metodologi Penelitian Bisnis. Yogyakarta : BPFE-Yogyakarta.

Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the Intention To Pay Zakat Online : the Case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664

Latipah, Y., Supriani, I., & Sudarsono, H. (2024). What Drives the Intention of Millennials and Generation Z to Pay Zis Via Digital Platform ? Religiosity As the Moderating Variable. Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business), 10(2), 380–408. https://doi.org/10.20473/jebis.v10i2.62338

Lazismu Purworejo. (2024). Laporan Tahunan 2024. Purworejo : Divisi Media dan Publikasi.

Marhanum, Che, M. S., & Mohammad, Abdul, M. C. (2022). Technological Transformation in Malaysian Zakat Institutions : A Qualitative Analysis. International Journal of Zakat, 5(3), 44-56. DOI: https://doi.org/10.37706/ijaz.v5i3.263

Mariyanti, T., Zaenul B., Y., & Jazuli, J. (2022). The Basic Factors Driving The Intention to Pay Zakat. APTISI Transactions on Management (ATM), 6(1), 30–41. https://doi.org/10.33050/atm.v6i1.1692

Maulida, S., Amruzi, F. Al, Hakim, B. R., & Irfan, S., B. (2023). The Use of Digital Platforms in Zakat Management in South Kalimantan : Maqashid Sharia Perspective. 7th Indonesian Conference of Zakat Proceedings, 698-707. DOI https://doi.org/10.37706/iconz.2023.565

Mohamad, Syahmi, M. D., & Hairunnizam, W. (2025). The Influence of Zakat Management Institutions on Zakat Compliance Intention During The COVID-19 Lockdown in Malaysia : A Multilevel Analysis. SAGE Open, 1-12. https://doi.org/10.1177/21582440251324979

Mohd Khalil, N., Amin, H., & Azman, N. S. (2020). Compliance Intention to Pay Zakat on Salary. International Journal of Zakat, 5(2), 37–50. https://doi.org/10.37706/ijaz.v5i2.204

Muhartsal, R., Shelviani, D., P., Rafif, A., F., Naura, P.,A.,M., & Ummu, S., A. (2023). Review of People’s Behavior in Paying Zakat in Indonesia : Efforts to Minimize the Impact of the Economic Crisis with a Planned Behavior Theory Approach. 7th Indonesian Conference of Zakat Proceedings, 562–574. DOI: https://doi.org/10.37706/iconz.2023.581

Mujahidah, A. S., Akbar, N., & Rusydiana, A. S. (2021). Determinants of Intention to Accelerate Zakat Payment During the Covid-19 Pandemic : Empirical Insights from Muslim Youth Perspectives. 5 Th International Conference of Zakat Proceedings, 471–484. https://doi.org/10.37706/iconz.2021.288

Neneh, B. N., & Dzomonda, O. (2024). Transitioning from Entrepreneurial Intention to Actual Behavior : The Role of Commitment and Locus of Control. The International Journal of Management Education, 22(2), 1-14. https://doi.org/10.1016/j.ijme.2024.100964

Noora, S. (2020). Detecting Multicollinearity in Regression Analysis. American Journal of Applied Mathematics and Statistics, 8(2), 39-42. https://pubs.sciepub.com/ajams/8/2/1/

Norizan, S. N. B., Abu B., N., B., Iqbal, M. S., & Idris, I. B. M. (2025). Examining Financial Well-Being Among Students : Islamic Social Finance and Theory of Planned Behavior Approach. Review of Islamic Social Finance and Entrepreneurship, 4(1), 1–16. https://doi.org/10.20885/risfe.vol4.iss1.art1

Nurul, S., & Nur, L., M. (2022). Zakat in Facing The Challenges of Economic Recession. 6 Th Indonesian Conference of Zakat Proceedings, 38-47. DOI: https://doi.org/10.37706/iconz.2022.436

Nurtanto, M., Nawanksari, S., Sutrisno, V. L. P., Syahrudin, H., Kholifah, N., Rohmantoro, D., Utami, I. S., Mutohhari, F., & Hamid, M. A. (2025). Determinants of Behavioral Intentions and Their Impact on Student Performance in The Use of AI Technology in Higher Education in Indonesia : A SEM-PLS Analysis Based on TPB, UTAUT, and TAM Frameworks. Social Sciences and Humanities Open, 11(6), 1-18. https://doi.org/10.1016/j.ssaho.2025.101638

Philip, M. (2024). Questionnaire, Rating Scale and Checklist – How do They Differ ? Methods in Psychology, 10(6), 1-7. https://doi.org/10.1016/j.metip.2024.100145

Purwadani, E., & Ridlwan, A. A. (2022). Millennial Intention to Pay Zakat : The Effect of Religiosity and Attitudes. ZISWAF : Jurnal Zakat dan Wakaf, 9(1), 73. https://doi.org/10.21043/ziswaf.v9i1.15150

Putri, G. A., Widagdo, A. K., & Setiawan, D. (2023). Analysis of Financial Technology Acceptance of Peer to Peer Lending (P2P lending) Using Extended Technology Acceptance Model (TAM). Journal of Open Innovation : Technology, Market, and Complexity, 9(1), 1-12. https://doi.org/10.1016/j.joitmc.2023.100027

Renatha, M., A., M., P., & Fahria, N. (2021). Factors Affecting The Production of The Coffee Farming in Uluway Village Mengkendek Sub Sub Districk Tana Toraja Distric. Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian, 6(1), 37-43. DOI:10.37149/jia.v6i1.15471

Rohmawati, S., Musahadi, M., & Murtadho, A. (2020). The Behavior of Muzakki in Paying Zakat : Phenomenological Study of Muzakki’s Experience in Semarang City. Journal of Islamic Economics Management and Business (JIEMB), 2(2), 81–90. https://doi.org/10.21580/jiemb.2020.2.2.7605

Sadiq, S., Kaiwei, J., Aman, I., & Mansab, M. (2025). Examine The Factors Influencing The Behavioral Intention to Use Social Commerce Adoption and The Role of AI in SC Adoption. European Research on Management and Business Economics, 31(1), 100268. https://doi.org/10.1016/j.iedeen.2024.100268

Schorr, A. (2023). The Technology Acceptance Model (TAM) and its Importance for Digitalization Research : A Review. International Symposium on Technikpsychologie (TecPsy) 2023, 55–65. https://doi.org/10.2478/9788366675896-005

Siagian, H., Tarigan, Z. J. H., Basana, S. R., & Basuki, R. (2022). The Effect of Perceived Security, Perceived Ease of Use, and Perceived Usefulness on Consumer Behavioral Intention Through Trust in Digital Payment Platform. International Journal of Data and Network Science, 6(3), 861–874. https://doi.org/10.5267/j.ijdns.2022.2.010

Soehardi, D. V. L. (2023). The Role of Financial Technology in ZISWAF (Zakat, Infak, Alms and Wakaf) Collection. Enrichment : Journal of Management, 13(3), 1965–1975. https://doi.org/10.35335/enrichment.v13i3.1513

Soemitra, A., & Nasution, J. (2022). The Influence of Zakat Literacy, Trust, and Ease of Digital Payments on Generation Z and Y Intention in Paying Zakat to Amil Zakat Organizations. 5th International Conference of Zakat International Conference of Zakat, 323–333. https://www.iconzbaznas.com/submission/index.php/proceedings/article/view/266/170

Sri, N. (2021). Determinants of Online Zakat Intention Amongst Muslim Millennials : An Integration of Technology Acceptance Model and Theory of Planned Behavior. Shirkah : Journal of Economics and Business, 6(2), 227–245. DOI : https://doi.org/10.22515/shirkah.v6i2.387

Syafira, F. N., Ratnasari, R. T., & Ismail, S. (2020). The Effect of Religiosity and Trust on Intention to Pay in ZISWAF Collection Through Digital Payments. Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business), 6(1), 98. https://doi.org/10.20473/jebis.v6i1.17293

Takdir, Muhammad, N., A., M., Erwin, & Muzayyanah, J. (2023). The Effect of Perceived Behavioral Control, Perceived Served Quality, Intention, and Trust on Zakat Compliance Behavior Mediated by Religiosity. IQTISHADIA, 16(2), 367-386. https://journal.iainkudus.ac.id/index.php/IQTISHADIA/article/view/22777/pdf

Tanujaya, B., Rully, C., I., P., & Jainne, M. (2022). Likert Scale in Social Sciences Research : Problems and Difficulties. FWU Journal of Social Sciences, 16, 4, 89-101. DOI:10.51709/19951272/Winter2022/7

Tika, W., Ilmiawan, A., Lina, N., R., Imron, M., Muhammad, U., A., M., Norma, R., & Siti, N., M. (2021). Does Zakat and Non - Zakat Empowerment Affect Mustahiq Welfare Based on Maqashid Shariah ?. Al-Uqud : Journal of Islamic Economics, 5(1), 76-96. https://doi.org/10.26740/al-uqud.v5n1.p76-96

Tseng, S., M. (2025). Determinants of the Intention to Use Digital Technology. Information (Switzerland), 16(3), 1-21. https://doi.org/10.3390/info16030170

Uma, S., & Roger, B. (2017). Metode Penelitian untuk Bisnis Edisi Enam Buku Dua. Jakarta : Salemba Empat.

Umar, J., & Amrizal. (2024). Alaysis of Theory Planned Behavior on The Intention of Muzakki to Pay Zakat (Case Study of Muzakki in South Tangerang City). Journal of Economics, Finance and Investment Sharia, 1(1), 35-49.https://ojs.itb-ad.ac.id/index.php/JEFIS/article/view/2576/597

Uturestantix, U., Purwanto, B. M., & Lukito-Budi, A. S. (2022). Role of Desire and Implementation of Intention in the Theory of Planned Behavior : A Bibliometric Analysis. Binus Business Review, 13(1), 97–107. https://doi.org/10.21512/bbr.v13i1.7898

Wei, W., Prasetyo, Y. T., Belmonte, Z. J. A., Cahigas, M. M. L., Nadlifatin, R., & Gumasing, M. J. J. (2025). Applying The Technology Acceptance Model – Theory of Planned Behavior (TAM-TPB) Model to Study The Acceptance of Building Information Modeling (BIM) in Green Building in China. Acta Psychologica, 254(2), 1-14. https://doi.org/10.1016/j.actpsy.2025.104790

Widiastuti, T., Auwalin, I., Rani, L. N., Mawardi, I., Al Mustofa, M. U., Rosyidah, N., & Mahmudah, S. N. (2020). Does Zakat and Non-Zakat Empowerment Affect Mustahiq Welfare Based on Maqashid Shariah? Al-Uqud : Journal of Islamic Economics, 5(1), 76–96. https://doi.org/10.26740/al-uqud.v5n1.p76-96

Yao, N., & Wang, Q. (2024). Factors Influencing Pre-Service Special Education Teachers’ Intention Toward AI in Education : Digital Literacy, Teacher Self-Efficacy, Perceived Ease of Use, and Perceived Usefulness. Heliyon, 10(14), 1-13. https://doi.org/10.1016/j.heliyon.2024.e34894

Yeni, A., & Mukhibad, H. (2020). Muzakki’s Intention in Paying Zakat. AFEBI Islamic Finance and Economic Review, 5(01), 60. https://doi.org/10.47312/aifer.v5i01.436

Yohan, W. (2025). Literasi Meningkat Penerimaan Zakat Terdongkrak. Diunduh 14 Juli 2025 https://www.kompas.id/artikel/literasi-meningkat-penerimaan-zakat-terdongkrak

Yusfiarto, R., Setiawan, A., & Setia N., S. (2020). Literacy and Intention to Pay Zakat: A Theory Planned Behavior View Evidence from Indonesian Muzakki. International Journal of Zakat, 5(1), 15–27. DOI:10.37706/ijaz.v5i1.221

Yuviler-Gavish, N., Halutz, R., & Neta, L. (2024). How Whatsappization of The Chatbot Affects Perceived Ease of Use, Perceived Usefulness, and Attitude Toward Using in A Drive-Sharing Task. Computers in Human Behavior Reports, 16(11), 1-10. https://doi.org/10.1016/j.chbr.2024.100546

Downloads

Published

2026-02-21

How to Cite

Wiwit Widhi Setiyawan, & Indah Piliyanti. (2026). INTENTION TO PAY ZAKAT THROUGH THE USE OF DIGITAL TECHNOLOGY . Proceedings of Aceh International Seminar on Zakat and Waqf, 2(1). https://doi.org/10.22373/aiszawa.v2i1.9761