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.


INTRODUCTION
Islam encourages peace and brotherhood, and one of the Islamic pillars is the payment of Zakat, which helps the needy by redistributing the wealth from the fortunate (Avazbek & Sherzodjon, 2020).Zakah contributors need to pay a small amount of their income as an obligation and purify their income (Mohd Faisol & Aman, 2020).Ideally, Zakat should reduce the income gap in the economy between the have and have not.Al-Quran has explained who is eligible to receive Zakat, which is alms.
Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and debt; in the cause of Allah.And for the wayfarer: (thus it is) ordained by Allah, and Allah is full of knowledge and wisdom (Al-Qur'an.Surat Al-Tawbah, 9:60).Based on several Hadith Sahih Al-Bukhari, Zakat Fitrah is an obligatory donation which rate is one sa' of the main crop for everyone who lives during Ramadhan and has sufficient food to eat for Eid Fitr to the needy (Ronny et al., 2020;Tafsiruddin, 2020).
Earlier, Malaysians contributed rice for Zakat Fitrah but then pay it with fiat money, but now the transition is to digital payment (Aman Shah et al., 2020;Ab Rahman et al., 2017).Financial technology (FinTech) uses digital payment that keeps our fiat money safely without bringing it everywhere.Moreover, it helps users to do online activities like shopping (Aastha, 2021), have contactless payment (Martell, 2018) and access money everywhere via mobile devices (Walden, 2020).
As a result, Zakat institutions migrate and amalgamate FinTech in their management to ease the collecting and distribution of Zakat Fitrah (Siti Nabihah et al., 2018).Therefore, FinTech can become the technology to help Muslims pay Zakat Fitrah quickly using mobile devices (Mohd Faisol, 2020a).
A study by Ahmad (2018) disclosed that Zakat institutions in Malaysia use FinTech.Zakat can be paid digitally via payment gateway, online, or mobile banking (Ahmad, 2018).Another study by Mohd Faisol (2020b) in Malaysia revealed that an excellent strategic alliance with the banks enables some Zakat institutions to leverage online and mobile banking services (Mohd Faisol, 2020b).
The Malaysian government encourages Malaysians to adopt FinTech inspired by the Shared Prosperity Vision 2030.The Vision established Islamic Finance Hub 2.0 (Islamic FinTech) as one of the 15 Key Economic Growth Activities (KEGA) (Ministry of Economic Affairs, 2019).Moving forward, Malaysia Digital Economic Blueprint is becoming the policy driving Malaysia to become a digital economy champion (Economic Planning Unit Department, 2021).This policy drives digitalisation to generate wealth and catalyse the Malaysian economy (Othman, 2021).Therefore, nurturing Malaysians to adopt FinTech in daily activities like paying Zakat Fitrah is crucial for the digital economy leapfrog.
Interestingly a domestic study by Imran Mehboob Shaikh et al. (2020) revealed that Malaysians are ready to adapt to FinTech as a modern product.Many influencing factors can be considered.In the context of paying Zakat Fitrah digitally, are performance expectancy, effort expectancy, social influence, and facilitating conditions the characteristics, drive the behavioural intention of Muslims to pay Zakat Fitrah via FinTech?If yes, it is in line with the words of the Messenger of Allah that all actions are according to intentions, and everyone will get what was intended.Furthermore, understanding user feedback is essential and can contribute to Malaysia's Digital Economic Blueprint by providing some status of acceptance level.
Therefore, various studies on the perception of Muslims towards using and adopting FinTech are important.As a result, this paper will assist related future scholars by proposing a conceptual framework for determining the acceptable level of digitally paying Zakat Fitrah using the UTAUT model which can become the path of the research.It is developed by referring to several pieces of past articles using keywords of Zakat, the UTAUT model, and FinTech.The sources from the internet vary from seminars and proceeding papers, to journal articles, and books.

LITERATURE REVIEW
The Hadith Sahih al-Bukhari.#1503 explains the Muslims' obligation to pay Zakat Fitrah (Ronny et al., 2020).Zakat Fitrah needs to pay by everyone who lives in Ramadhan and has sufficient food for Eid Fitr (Tafsiruddin, 2020), which in Malaysia is paid in the currency of Ringgit Malaysia by equalling the weight of a gantang of rice (2.6 / 2.7 kg) (Ab Rahman et al., 2015).The responsible party must distribute this contribution to the asnaf and needy to celebrate Eid Fitr (Ronny et al., 2020).
Furthermore, Ronny et al. (2020) explained the importance of paying the Zakat Fitrah as early as possible based on The Hadith Sahih al-Bukhari.#1511.It is necessary to have a systematic mechanism for collecting and distributing the Zakat Fitrah to expedite the process (Tafsiruddin,2020), and avoid leakages (Mohd Yahya et al., 2017).Hence, a smooth Zakat system with integrity will improve people's confidence in Zakat institutions (Mohamad Zulkurnai et al., 2016) and help those vulnerable, especially during a crisis like the COVID-19 pandemic (Tafsiruddin, 2020).FinTech may become the solution (Hasnan Baber, 2019), and several scholars like Mohd Nor et al. (2021) and Nordin et al. (2021) studied how Malaysians adopt the technology.

METHODOLOGY
The literature review is one of the vital parts of writing research.It reviews existing knowledge of the study area and identifies similarities and differences (Mweetwa, 2020).The researchers widely use several techniques like systematic literature review (SLR), forward snowballing and backward snowballing.Some techniques to discover the relevant articles for the literature review are forward snowballing, which follows the citation and backward snowballing tracks through the reference list (Badampudi et al., 2015).Both techniques can help improve the study's understanding by following the thrill of the discussion and argument.
For example, some related articles of Malaysia's Zakat Fitrah collection explain the mechanism that is supported by several Hadith; applying forward and backward snowballing will help to discover the history trail.As a result, some relevant articles discussing the related matter together with the divine revelation that became the foundation of the study can be cited.Although this method may help identify past articles related to Zakat Fitrah, more comprehensive search techniques are vital to determine enhanced and latest references (Papaioannou et al., 2010).
Next, using SLR in this study will give a better chance to retrieve valuable information from the existing body of knowledge since the method has clear, specific, and structured procedures ( Mohamed Shaffril et al., 2020).Under SLR, a proper research protocol and writing will be prepared.

Step 1 of SLR Methodology: Protocol
The scholars need to have a proper plan for the research review which is known as a research protocol (Mohamed Shaffril et al., 2020).Firstly, the scope of research needs to be determined by developing research questions and identifying suitable methods.This study applies the PICO (Population, Intervention, Comparison and Outcome) model to construct the research questions since it applies both qualitative and quantitative (Mohamed Shaffril et al., 2020), which are: 1. What are the factors that contribute to the use of FinTech for the payment of Zakat Fitrah by Muslims? 2. Which model is suitable to evaluate the acceptance of FinTech for payment of Zakat Fitrah by Muslims? 3. Does the UTAUT model suitable to apply as the test tool to evaluate the use of FinTech for payment of Zakat Fitrah by Muslims?These three questions will be answered by applying the SALSA framework as the research boundaries (Fernández et al., 2018).SALSA consists of four important steps-search, appraisal, synthesis and analysis (Booth et al., 2021).
Step 2 of SLR Methodology: Search Then several keywords were developed to help answer the existing research questions.The chosen keywords are "UTAUT", "Zakat" or "Zakah", "Islamic", "FinTech" or "Financial Technology", and "Malaysia", representing the study's theory, theme and geographical location (Kuhzady et al., 2021).Furthermore, these keywords shall describe the research with neither general nor too specific to avoid extraneous articles without losing the related writing (Mohamed Shaffril et al., 2020).
Four research databases, EBSCOhost, Wiley, Scopus and Science Direct, were used to retrieve the articles based on criteria like full index and Boolean functional.These research databases are recommended by Gusenbauer and Haddaway (2020) and cover the study of social science.
The search string focuses on the keywords by using a Boolean operator (Hayrol Azril et al., 2020).Choosing a search string with a general keyword like "UTAUT" will retrieve many articles (2,196), including vague write-ups.On the other hand, using specific keywords inside the search string like the combination of "UTAUT" and "Islamic" and "FinTech" or "Financial Technology" and "Malaysia" may filter out most of the writings, including the relevant articles.Based on the chosen keywords, seven search strings which cover the PICO model are being considered to be used in Table 1.
The last process under this step was to cut off some articles by only focusing on the search strings which consist of lesser articles (Nuradli Ridzwan Shah et al., 2022).Table 1 shows that lesser articles were retrieved when the search string became more specific (general search terms of 'UTAUT' to more specific search terms of "UTAUT" and "Islamic" and "FinTech" or "Financial Technology" and finally, " UTAUT" and "Islamic" and "FinTech" or "Financial Technology" and "Malaysia").It indicates that study on the "UTAUT" and "Islamic" and "FinTech" or "Financial Technology" and "Malaysia" seems like under-research and need more attention by future scholars.
Therefore, there are only two search strings which are a combination of "UTAUT" and "Islamic", and "FinTech", or "Financial Technology", and "Malaysia" (178 articles), and the search string consists of "UTAUT", and "Zakat", or "Zakah", and "Malaysia" (14 articles) were chosen.As a result, the total retrieved write-ups were 192 articles."UTAUT" and "FinTech" or "Financial Technology" and "Malaysia" 100 218 16 1 "UTAUT" and "Islamic" and "FinTech" or "Financial Technology" and "Malaysia" 17 141 3 17 "UTAUT" and "Zakat" or "Zakah" and "Malaysia" 0 11 0 3 Step 3 of SLR Methodology: Appraisal Next, all 192 articles were evaluated to select only articles that were relevant to the scope of research.(Fernández et al., 2018).In the beginning, inclusion and exclusion criteria were determined through the screen filter and advanced search on all research databases.The inclusi on and exclusion criteria were listed in Table 2.Then, all duplicated or inaccessible articles were also filtered out (Mengist et al., 2020a).After that, each selected article is screened again by reviewing the title, abstract, introduction and conclusion.In the end, only 20 articles matched the main topic: user adoption or behavioural intention towards FinTech, especially in Islamic FinTech like Zakat.Throughout all 20 selected articles, only seven studies were conducted in Malaysia, while the remaining is either worldwide meta-analysis or research done in other countries.
Most of the balance of 172 articles discussed either technology or financial sectors in various contexts, but neither on FinTech nor the perspective of the FinTech's users.This situation happened due to selecting keywords for searching, which covered all conditions.
Therefore, these 20 articles are being reviewed and segregated based on themes in the following stage.

Step 4 of SLR Methodology: Synthesis
Under this phase, all data related to the scope of research were extracted from the 20 articles to the Excel spreadsheet for data processing as in Table 3 (Mengist et al., 2020a).Reviewing the articles would discover similarities or differences according to specific themes.Table 4 shows that seven themes were identified, which are 1) acceptance of FinTech, 2) UTAUT, 3) behavioural intention (BI), 4) performance expectancy (PE), 5) effort expectancy (EE), 6) social influence (SI) and 7) facilitation condition (FC).These keywords are associated with UTAUT.Grouping the articles into thematic groups will create knowledge mapping and ideas

Daniel & Shahriar Mohammadi (2017)
Modified TAM 1. H1 Perceived usefulness (PU) positively affects users' attitudes (Att).2. H2 PU has a positive effect on intent to continue using mobile banking.3. H3.Perceived Ease of Using (PEOU) has a positive effect on PU. 4. H4.PEOU has a positive effect on users Att. 5. H5.Social norm (SN) has a positive effect on PEOU.6. H6.SN has a positive effect on PU. 7. H7.Trust (Tr) has a positive effect on PEOU.8. H8.Tr has a positive effect on PU. 9. H9.Att has a positive effect on the intention to continue using mobile banking Own Model 1. H1a.Economic benefit will have a positive impact on perceived benefit.2. H1b.Convenience will have a positive impact on perceived benefit.3. H1c.Smooth transactions will have a positive impact on perceived benefit.4. H2a.Financial risk will have a positive impact on perceived risk. 5. H2b.Legal risk will have a positive impact on perceived risk.6. H2c.Security risk will have a positive impact on perceived risk.7. H2d.Operational risk will have a positive impact on perceived risk.8. H3.The perceived benefit will have a positive impact on trust.9. H4.Perceived risk will harm trust.
1. Economic benefit, convenience and smooth transaction influenced positive and significant perceived benefits.2. Financial, legal, security, and operational risk significantly impacted perceived risk.3. Financial, legal, security, and operational risk significantly impacted perceived risk.4. Trust positively affected intention to adopt Islamic Fintech.

Osman & Leng (2020)
Modified UTAUT 2 1. H1: PE has a significant and positive influence on the BI in adopting mobile banking among the students of UPM. 2. H2: EE has a significant and positive influence on the BI in adopting mobile banking among the students of UPM. 3. H3: SI has a significant and positive influence on the BI in adopting mobile banking among the students of UPM. 4. H4: Hedonic motivation has a significant and positive influence on the BI in adopting mobile banking among the students of UPM. 5. H5: Habit has a significant and positive influence on behavioural intention in adopting mobile banking among the students of UPM. 6. H6: Perceived credibility has a significant and positive influence on behavioural intention in adopting mobile banking among the students of UPM.Mohamed Asmy et al. (2019) Modified TAM 1. H1.The lower the perceived risk associated with Islamic mobile banking transactions, the higher the intention to use and adopt it.2. H2.The higher the PEOU Islamic mobile banking services, the higher the intention to adopt them.3. H3.The higher the PU of using Islamic mobile banking services, the higher the intention to adopt it.4. H4.The higher the relative advantage of using Islamic mobile banking services, the higher the intention to use and adopt them. 5. H5.The social norms positively and directly affect Islamic mobile banking services adoption.
1. Perceived risk and PU of using were positively significant towards adopting Islamic mobile banking services in Malaysia.2. PEOU, relative advantage and social norms are insignificant 19.Alkhaldi & Qasem (2019) Modified UTAUT 1. H1a: The positive relationship between mobile phone experience and PE is stronger for the younger age group.2. H1b: The positive relationship between mobile phone experience and EE is stronger for the younger age group.3. H1c: The negative relationship between mobile phone experience and perceived risk is stronger for the older age group.4. H2a: The positive relationship between awareness of services and EE is stronger for users with higher education.5. H2b: The positive relationship between awareness of services and PE is stronger for users with higher education.
1. Extending the UTAUT is valid for studying demographic factors for accepting and adopting m-banking.2. User experience with mobile devices, user awareness of m-banking services, user PE, and EE influence BI to adopt m-banking services; 3. Age, educational level, and income are demographic factors influencing the adoption of m-banking.

No. Author (Year) Theory/ Model
Variable/ Theme/ Instrument Finding 6. H2c: The negative relationship between perceived risk and BI to use m-banking is stronger for users with lower education.7. H3a: The negative relationship between perceived cost of use and BI to use m-banking is stronger for female users.8. H3b: The positive relationship between EE and BI to use m-banking is stronger for female users.9. H3c: The negative relationship between perceived risk and BI to use m-banking is stronger for female users.10.H4a: The negative relationship between perceived risk and BI to use m-banking is stronger for users earning low incomes.11.H4b: The positive relationship between EE and BI to use m-banking is stronger for users earning low incomes.12. H4c: The negative relationship between perceived cost of use and BI to use m-banking is stronger for users earning low incomes.20.Raza et al. (2019) UTAUT 2 1. H1. PE has a significant positive effect on an individual's intention.2. H2.EE has a significant positive effect on an individual's intention.3. H3.SI has a significant positive effect on an individual's intention.4. H4.FC has a significant positive effect on an individual's intention.5. H5.Hedonic motivation (HM) has a significant positive effect on an individual's intention.6. H6.Price value (PV) has a significant positive effect on an individual's intention.7. H7.Habit has a significant positive effect on an individual's intention.8. H8.The behavioural intention has a significant effect on the actual usage of M-banking.
1.All the variables of UTAUT2, except social influence, significantly affect the individual's acceptance of Islamic Mobile banking.2. H7 is also supported and shows that BI has a significant positive effect on the actual usage of the technology Step 5 of SLR Methodology: Analysis Analyzing the data helped to discover valuable information that answered the research questions.
A suitable model with related determinant factors for this study was discovered.Developing the hypotheses created a proposed conceptual framework for the study.The finding of the analysis from the 20 articles answer the research questions by the following conclusion.

Acceptance On Fintech
Hazra and Priyo (2020) highlighted some arguments among scholars to have more research to study the phenomena between humans and FinTech.Rabbani et al. (2021) revealed that Muslims would adopt FinTech if it follows Shariah principles.Therefore, FinTech must be free from Riba (Mohamed Asmy et al., 2019).Several Islamic developing countries, like Malaysia (Mohd Nor et al., 2021), Indonesia ( Hazra & Priyo, 2020), Saudi Arabia (Nashwan, 2021) and Pakistan (Rabbani et al., 2021), adopt FinTech in Zakat management, especially during the COVID-19 pandemic.Nashwan (2021) revealed that the government of Saudi Arabia had introduced ZAKATY.This digital payment system allows the Saudis to pay their Zakat through the portal or a mobile app and ironically generated high collection during the pandemic.Rahmatina and Adela (2021) also discovered that Indonesians accept to pay Zakat via FinTech.

Unified Theory of Acceptance and Use of Technology (UTAUT)
Source: Venkatesh et al. ( 2003)

Behavioural Intention (BI)
Mohd Nor et al. (2021) define BI as an association of effort, motivation, plan, and actual behaviour towards doing something.For instance, Mohd Nor et al. (2021) and Nashwan (2021) discovered that BI attracts people using new technology like FinTech, which may bring them to adopt it.At the same time, Alkhaldi & Qasem (2019) revealed that due to BI, people would decide to adopt FinTech.Therefore, several factors influence people's BI to accept the technology, which UTAUT Model well defines.
Compared with the traditional payment through amil, paying Zakat Fitrah via FinTech helped the payee to save time and resources (Nashwan, 2021) and increased the efficiency and effectiveness of the system (Rahmatina & Adela, 2021).However, will Malaysians continuously use FinTech to pay Zakat Fitrah or only temporarily use it during the pandemic to avoid direct contact?Therefore, testing PE as an attractive factor in paying Zakat Fitrah via FinTech is vital to understanding the user's behavioural intention.

H1:
The performance expectancy positively affects the behavioural intention to use FinTech to pay the Zakat Fitrah Effort Expectancy (EE) Venkatesh et al. (2003) found that effortless technology has encouraged people to adopt it (Samsudeen et al., 2020).Rahmatina and Adela (2021) and Samsudeen et al. (2020) agreed with the finding as their research showed that the easiness and effortlessness of using FinTech attracted people to use and adapt.
However, Nashwan (2021) and Mohd Nor et al. ( 2021) found it differently.Nashwan (2021) revealed that Arabs digitally paid their Zakat Fitrah to comply with their religious commandment during the pandemic ( Nashwan, 2021).At the same time, easiness is not the main reason for Malaysians to accept paying Zakat using blockchain, as the technology is still new in Malaysia (Mohd Nopet al., 2021).
Perhaps, Malaysians are ready to adopt FinTech, including blockchain, to pay any transaction related to Islamic finance.Nevertheless, are easiness and effortlessness becoming the primary factors they adopt in FinTech?H2: The effort expectancy positively affects the behavioural intention to use FinTech to pay the Zakat Fitrah Social Influence (SI) Venkatesh et al. (2003) defined social influence (SI) as groups like relatives and friends giving opinions that affect personal beliefs on a particular technology (Samsudeen et al., 2020).A convinced technology user may recommend others ( Johar & Suhartanto, 2019).Nashwan (2021) revealed that family and friends who gave positive feedback created positive perceptions and influenced Arabs to adapt to ZAKATY.Nordin et al. (2021) discovered that SI had affected the respondents in Pengkalan Chepa, Kelantan, Malaysia, to adopt blockchain to pay Zakat.Are Muslims in Malaysia, besides Kelantan, also encouraging their community to pay Zakat Fitrah via FinTech?H3: The social influence positively affects the behavioural intention to use FinTech to pay the Zakat Fitrah Facilitating Conditions (FC) Venkatesh et al. (2003) defined facilitating conditions (FC) as how the accessibility of organisational and technological resources have facilitated users to adapt to the technology (Nashwan, 2021).Yassine et al. (2021) discovered that banking institutions that applied FinTech provide the facilities, including a helpdesk and technical support.
Both studies by Rahmatina and Adela (2021) and Nashwan (2021) revealed that facilitating conditions are essential in encouraging Muslims to pay Zakat via FinTech.In addition, those scholars foresee the importance of improving the quality of the organisational and technical infrastructures by upgrading the online infrastructure, improvising the portal's content, and developing technical services.A decent quality support system will encourage Muslims to pay Zakat digitally.Step 6 of SLR Methodology: Report All the protocols and results of research on SLR need to be properly explained and presented in a report like publishing a journal article (Mengist et al., 2020a).This study is not only preparing a report on SLR but also proposing a conceptual framework as the objective of the paper.

The Conceptual Framework
Source: (Sulaeman & Ninglasari, 2020) Li (2020) supports using the UTAUT model without moderating variables as he argued that the variable is needless and only exaggeratedly increases the value of the coefficient of determination (R²).He believed a simple model could also provide excellent predictive accuracy by applying appropriate initial screening procedures.Adopting a similar conceptual framework will create generalisability for the reference of future scholars.
The conceptual framework will help demonstrate the relationship of factors influencing Muslim behavioural intention to pay Zakat Fitrah digitally (Sekaran & Bougie, 2017).Based on the conceptual framework in Figure 2, effort expectancy, performance expectation, facilitating conditions and social influence are the determinants that become the independent variables (IV) to the behavioural intention, which become the dependent variable (DV).Therefore, the research would test each IV correlation with the DV and become the Ha1, Ha2, Ha3 and Ha4.On the other hand, the link's strength between IV and DV would predict the acceptance level of the sample.
Based on Figure 3, the modified UTAUT model was developed by linking with respective instruments using SmartPLS.The conceptual framework is known as a structural model.The coefficient paths connect all the independent variables (left side) to the dependent variable (right side).Each latent variable will have its group of items.

CONCLUSION
This study will help clarify the acceptance level of Malaysians on using FinTech for religion, which is paying Zakat Fitrah, and the determinant factors.Many theories or models can be evaluated but finding the most suitable is crucial to understanding the users' perception.
In the past, scholars widely used the Unified Theory of Acceptance and Use of Technology (UTAUT) to measure new technology inception by the user.Some scholars applied the underpinning theory to study the behavioural intention towards FinTech and Islamic finance like Zakat.Therefore, applying a similar model to test the acceptance of FinTech towards payment of Zakat Fitrah will create generalisability.
Under the UTAUT, the user's behavioural intention towards performance expectancy, effort expectancy, social influence and facilitating conditions on using FinTech to pay Zakat Fitrah digitally will be tested.The finding will help related parties like Zakat institutions and FinTech providers to gain feedback from the users to improvise the system.Finally, this research can confirm whether the UTAUT model can become a good predictor of such a study for future studies.
capable of navigating due to lack of knowledge.Users may trap in ambivalence and rely upon another party to help.However, those who can establish control with minimum assistance will feel empowered.2. Mobile Financing Service (MFS) helps users self-control their account, like keeping it secret from family members.3.As MFS can be accessed everywhere, it helps users reduce the transaction costs of accessing financial services.4. Users keep their networking by transferring money to their family but expecting a variables (DV): Usage intention (UI) and Usage behaviour (UB) 2. Independent variable (IV): Performance expectancy (PE), Effort Expectancy (EE), Social Influence (SI) and Facilitation Condition (FC) 3. Moderators: Sample size, Economic level, Innovation level and culture 1.All constructs are positively significant, which PE is the most prominent towards UI. 2. UI is the most robust antecedent of UB. 3. Sample size and culture are moderators which affect the FC on UI, EE on UI, and UI on UB.
. PE positively affects the BI of customers to adopt m-banking services.2. H2.EE positively affects the BI of customers to use m-banking services.3. H3.SI positively affects the BI of customers to use m-banking services.4. H4.FC positively affects the BI of customers to use m-banking services.5. H5.Hedonic motivation positively affects the BI of customers to use m-banking services.6. H6.Habit positively affects the BI of customers to use m-banking services.

Figure 1 :
Figure 1: The UTAUT Model Fred (1989) introduced the TAM, derived from the Theory of Planned Behaviour, to determine the intention and acceptance of the technology (Mohd Nor et al., 2021).Venkatesh et al. (2003) formulated the UTAUT as an extension of TAM in explaining user intentions and usage behaviour towards information technology based on four core determinants and four moderators (Yassine et al., 2021).The four variables are effort expectancy, performance expectancy, social influence and facilitating conditions, and the moderators are gender, age, experience and voluntariness of use (Engku Mohamad et al., 2018; Alkhaldi & Qasem, 2019).According to Mohd Nor et al. (2021), Nashwan (2021) and Alkhaldi and Qasem (2019) studies, UTAUT is a good predictor for behavioral intention (BI).

Figure 2 :
Figure 2: The Conceptual Framework of the Modified UTAUT Model

Figure 3 :
Figure 3: The Modified UTAUT Research Model

Table 1 :
Total Articles Based on Search String and Online Database

Table 2 :
Inclusion and Exclusion Criteria is not supported

Table 4 :
Number of Articles Based on Themes Table 4 is the list of instruments.

Table 4 :
List of Instruments I think the procedures of using FinTech in paying the Zakat Fitrah is easy to learn.