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This paper aims to investigate the intention to accelerate zakat payment during COVID-19 pandemic among muslim youth. This study examines the Theory of Planned Behavior model. Partial Least Square Structural equation modeling (SEM-PLS) approach is used to test structural models and measurements. In the structural model, SEM-PLS was chosen because of its effectiveness in estimating direct and indirect effects in a model. In addition, although the sample size is relatively small and the SEM-PLS complex model can work efficiently. Online questionnaires were distributed to purposively selected respondents throughout Indonesia, which consists of all major islands. In total, there are 242 respondents collected. This study found that Attitude variable and the Perceived Behavioral Control variable affect the intention to accelerate zakat payment during the Covid 19 Pandemic among muslim youth. In addition, Subjective Norms variable is not significantly proven as the determinant. This study has limitations, namely the sample is representative of all islands in Indonesia, but the scattered sample is dominated by the island of Java.
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