ABSTRACT
The purpose of this study aims to analyze the effect of the level of altruism, trust and income on the millennial decision to pay ZISWAF during the Covid-19 pandemic and analyze the effect of the level of religiosity moderating the influence of altruism, trust and income on the millennial decision to pay ZISWAF during the Covid-19 pandemic. This research uses a quantitative with data analysis Partial Least Square-Structural Equation Modeling (PLS-SEM). The result of this study shows the level of altruism and income has a positive and significant impact on millennials' decisions to pay ZISWAF during the Covid-19 pandemic. However, trust in institutions has no significant effect on millennials' decisions to pay ZISWAF during the Covid-19 pandemic. Meanwhile, the moderating effect of the level of religiosity on altruism and trust was not able to strengthen the millennial decision to pay ZISWAF during the Covid-19 pandemic, while the moderating effect of religiosity on income was able to strengthen the millennial decision to pay ZISWAF during the Covid-19 pandemic. Based on research, factors of altruism, trust and income will affect it. Therefore, it is hoped that the role of the government or relevant stakeholders is to optimize the potential and opportunities that exist.