Moderating Effect of Ulama Endorsement on the Relationship between Trust in zakat institution and The Intention of Indonesian Millennial to Pay Zakat

The purpose of this study is to identify the moderating effect of Ulama Endorsement on the Relationship between Trust in zakat institution and The Intention of Indonesian Millennial to Pay Zakat. The study used the Theory of Reasoned Action (TRA) and the extended Theory of Planned Behavior (TPB) to investigate the factors influencing the behavioural intention of Indonesian millennials to pay zakat. The data were obtained from 394 millennial Moslems who live in several cities in Indonesia. The method applied was a purposive sampling of Indonesian millennial Moslems who already work and must pay zakat. The data were analyzed using structural equation modelling (SEM) via Amos software. Findings-The study results show that Ulama endorsement has significantly moderated the relationship between trust in zakat institutions and The Intention of Indonesian Millennials to Pay Zakat. The study significantly contributes to the Zakat institution in Indonesia to plan, strategize, and implement an effective intervention by stressing the importance of intention in forming the behaviour of millennials in paying zakat. However, the limitation is that this study only focuses on Indonesian millennials. Therefore, a cross-generational study may be performed in the future to understand the similarities and differences across generations. Originality/Value–This study is the first to examine the moderating effect of Ulama endorsement on the intention of Indonesian millennials in paying zakat. The study enriches previous studies by applying  TRA and TPB simultaneously to explain the behaviour.