Determinants of Muzakki's Interest in Digital Zakat Payment: A Unified Theory of Acceptance and Use of Technology (UTAUT) Approach at BAZNAS Barru Regency

Abstract

This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on the interest of muzakki in paying zakat digitally at BAZNAS Barru Regency. Using an explanatory quantitative approach with the Unified Theory of Acceptance and Use of Technology (UTAUT) model, the research involved 100 respondents selected through purposive sampling from a total population of 6,868 active muzakki. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with the E-Views application. The results show that performance expectancy significantly influences muzakki's intention to pay zakat digitally (t-count 1.777 > t-table 1.661), effort expectancy has the strongest significant influence (t-count 3.754 > t-table 1.661), and social influence also shows a significant effect (t-count 1.877 > t-table 1.661). In contrast, facilitating conditions did not produce a significant partial effect (t-count 0.116 < t-table 1.661). Simultaneously, all four variables significantly influence muzakki's interest (F-count 25.41 > F-table 2.47, sig. 0.000 < 0.05). The coefficient of determination (R²) reached 0.517, meaning 51.7% of variation in muzakki's digital zakat payment interest is explained by the four UTAUT constructs. These findings affirm that perceived benefit, ease of use, and social support are the primary drivers of digital zakat adoption at BAZNAS Barru.