Intention to Use Digital Zakat Payment: An Empirical Investigation Using the Extended Technology Acceptance Model

Abstract

The adoption of digital platforms has transformed zakat payment methods, requiring an in-depth understanding of user acceptance factors. This study investigates the relationships between perceived ease of use (PEOU), perceived usefulness (PU), and perceived risk (PR) with the intention to use digital zakat payment platforms. Zakat literacy is also analyzed as a moderating variable. Data were gathered from zakat payers in Malaysia’s central region through a structured survey and analyzed using structural equation modelling. Analysis on 170 respondents show that PEOU and PU significantly and positively influence the intention to use digital zakat platforms, while PR negatively impacts intention, reflecting concerns about security, privacy, and transactional risks. However, zakat literacy does not significantly moderate these relationships, challenging its assumed importance. This study contributes to the academic discourse by extending TAM within the Islamic finance context and highlighting the importance of PR in technology adoption. Practical insights are provided for improving platform usability and addressing user concerns. Future studies should investigate additional variables such as trust and religiosity while adopting comparative or longitudinal approaches for deeper insights.