• Muhammad Zilal Hamzah Faculty of Economics and Business, Department of Economics, Trisakti University, Indonesia.
  • Hainnuraqma Rahim Faculty of Business and Management, Center for Islamic Philanthropy and Social Finance (CIPSF), Universiti Teknologi MARA (UiTM), 78000 Melaka, Malaysia.
  • Mohamed Saladin Abdul Rasool Faculty of Business and Management, Center for Islamic Philanthropy and Social Finance (CIPSF), Universiti Teknologi MARA (UiTM), 78000 Melaka, Malaysia.
  • Mohamed Fairooz Abdul Khir International Center for Education in Islamic Finance (INCEIF), 50480 Kuala Lumpur, Malaysia.
  • Nor Balkish Zakaria Accounting Research Institute, Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, Malaysia.


Background and Purpose: Online payment is an important method of transaction widely practiced across the globe. Due to its flexibility and convenience, it has been a popular method of payments in recent times especially in important religious matters such as zakat, one of the pillars of Islam. Since it is an important religious obligation, the relevant authorities need to identify factors that would facilitate the payment of zakat from the perspective of zakat payers, especially in difficult times of the 2020-2021 pandemic situation. Thus, the aim of this paper is to identify factors that influence the intention of using electronic payment (e-payment) platforms to pay zakat. In addition, the mediating role of attitude will also be analysed in examining the relationships between perceived usefulness and perceived ease of use to zakat payment intention.


Methodology: The present study employed a survey method to assemble data pertaining to attitude, perceived usefulness and perceived ease of use as potential factors that determine user’s behavioural intention of e-payment zakat in Malaysia. 193 questionnaires were responded to and analysed via Partial Least Square (PLS) with the Smart-PLS 3.0 software.


Findings: Results showed that significant aspects such as perceived ease of use and perceived usefulness have positive bearings on attitude and intention to use zakat e-payment platform.  The study also found that Islamic financial institutions (IFIs) are growing in popularity and the zakat authorities and fin-tech companies are establishing greater synergies tool.


Contributions:  The findings put forward that Zakat institutions may need to improvise their e-payment platform to attract zakat payers. Besides, the findings also highlight the behavioural intention of zakat payers in response to technological advancement that the providers and users should acknowledge. Hence, it is expected that the collection of zakat would be increased in the future via e-payment platform.


Keywords: Zakat, e-payment, attitude, intention, online payment.


Cite as: Hamzah, M. Z., Rahim, H., Abdul Rasool, M. S., Abdul Khir, M. F., & Zakaria, N. B. (2023). Ease and usefulness of zakat e-payment: The mediating role of attitude towards intention. Journal of Nusantara Studies, 8(TI), 408-428. http://dx.doi.org/10.24200/jonus.vol8issTIpp408-428


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How to Cite
Hamzah, M. Z., Rahim, H., Abdul Rasool, M. S., Abdul Khir, M. F., & Zakaria, N. B. (2023). EASE AND USEFULNESS OF ZAKAT E-PAYMENT: THE MEDIATING ROLE OF ATTITUDE TOWARDS INTENTION. Journal of Nusantara Studies (JONUS), 8(3), 408-428. https://doi.org/10.24200/jonus.vol8iss3pp408-428