The need to maintain social distance during the Covid19 season is critical. While daily affairs still need to be continued, individual responsibility to curb the spread of the Covid19 epidemic must take precedence. The modernity of the information technology system also helps to facilitate daily affairs during the Covid season, including the payment of zakat through the e-zakat system. Although the government has provided e-zakat facilities to the community, but the adoption of new technology should be given priority because if this system is rejected, then the government will bear the loss. Therefore, this study aims to develop a model of acceptance of e-zakat system by using The unified theory of acceptance and use of technology (UTAUT). Study data were collected using convenience sampling techniques and a total of 559 respondents agreed to participate in this study. The instrument used for data collection is a questionnaire obtained from previous studies. The study found that performance expectancy, effort expectancy and facilitating condition have a significant relationship with the acceptance of e-zakat.
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