Conceptual Framework: Determinant Factors for Paying Zakat Fitrah Via Fintech

Historically, Muslims used various payment forms to contribute to their Zakat Fitrah, from rice to fiat money and digital payment as the medium. Paying Zakat Fitrah in Malaysia using FinTech is getting attention in 2020 due to the COVID-19 pandemic. A rigorous study must be conducted to understand users’ behavioural intention to adopt the technology. The behavioural model of intention from the Theory of Planned Behaviour and its development, including technology as per the UTAUT model, can be used as the underpinning theory. Some insights from the past studies become the literature reviews that were used to develop the hypotheses. As a result, a conceptual framework is proposed using the modified UTAUT model to study the acceptance of Muslims towards paying Zakat Fitrah via FinTech.