Muslims’ perceptions of hibah as one of Islamic estate planning have a significant impact on the issue of frozen assets in Malaysia. This study aims to investigate the factors that influence Muslims in the Klang Valley’s intentions to make hibah contributions: attitude, subjective norms, and perceived behavioural control. The Theory of Planned Behaviour (TPB) was used as the basis for this study. A convenience sample of 173 Muslims performed an online survey. Most of the participants are male (53.8%) and female (46.2%) with a range of incomes ranging from less than RM1,500 to the highest of more than RM6,000 per month. This paper aims to identify the differences in intention to make hibah contributions based on monthly income level. The findings show that all three variables employed in this study have a significant positive relationship with the intention to make a hibah contribution. Income is associated to make hibah, and an income less than RM1,500 has the strongest relationship with the intention to make hibah contributions among Muslims in Klang Valley. Thus, this study provided great contributions and recommendations on the intention to make hibah contributions and help the financial institutions that offer hibah contributions encourage Muslims to make hibah contributions that will help reduce unclaimed inheritance. Future studies may look at any other factors that influence the Muslim's intention to make a hibah contribution and may extend the area of study as well.
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