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Determinants of digital zakat payments: lessons from Indonesian experience

Rahmatina Awaliah Kasri (Centre for Islamic Economics and Business, Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia)
Adela Miranti Yuniar (Centre for Islamic Economics and Business, Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 6 April 2021

Issue publication date: 21 June 2021

1462

Abstract

Purpose

This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.

Design/methodology/approach

This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.

Findings

The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.

Research limitations/implications

The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.

Practical implications

Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.

Originality/value

This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.

Keywords

Acknowledgements

The authors would like to thank Universitas Indonesia for the Research Grant provided.

Citation

Kasri, R.A. and Yuniar, A.M. (2021), "Determinants of digital zakat payments: lessons from Indonesian experience", Journal of Islamic Accounting and Business Research, Vol. 12 No. 3, pp. 362-379. https://doi.org/10.1108/JIABR-08-2020-0258

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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