Behavioral Determinants of Digital Zakat Compliance in the Era of Islamic Fintech Platforms

Abstract

This study examined the behavioral determinants influencing digital zakat compliance within Islamic fintech platforms. Despite the rapid growth of digital financial services, user compliance in paying zakat through these platforms remained inconsistent. The research adopted a qualitative case study approach, collecting data through in-depth interviews, observations, and document analysis in urban areas of Indonesia. The findings revealed that compliance behavior was shaped by the interaction of psychological, technological, and religious factors. From a behavioral perspective, attitudes, subjective norms, and perceived behavioral control influenced users’ intentions. Technological factors, including perceived usefulness and ease of use, significantly affected adoption and continued usage. Trust and perceived risk emerged as critical mediating variables, particularly regarding data security and transparency. Additionally, religiosity played a central role, leading to the emergence of “digital religiosity,” where religious values were integrated into digital interactions. The study concluded that successful digital zakat platforms must balance technological efficiency with trust-building mechanisms and alignment with Islamic principles. This integrative framework contributed to the development of Islamic fintech by providing both theoretical insights and practical recommendations to enhance user compliance and engagement.