Analysis of Muzakki Intention in Paying Zakat Using Electronic Zakat Payment System

Abstract

Realization of zakat acceptance in Indonesia is still not optimal even though many Amil Zakat Institutions (AZI-Lembaga Amil Zakat) have developed an Electronic Zakat Payment System (EZPS). This study was conducted to explain behavior intention to use EZPS using a technology acceptance model approach. We used 80 muzakki who are EZPS users, and the data were analyzed using SEM-PLS. We identified that Perceived Usefulness (PU) and Perceived Ease of Use (PEU) have a very significant effect on behavior intention to use EZPS. The implication of this research is that AZI, which develops EZPS, should pay attention to the convenience and usability of EZPS by paying attention to the features, services, and clarity of procedures in using EZPS.