ABSTRACT
The COVID-19 pandemic has affected the economies throughout the globe including countries in ASEAN region. In Indonesia, economic growth is predicted to be negative and recession is happening, starting from the third quarter of 2020. Ironically, Islamic social activities including charity giving has shown an encouraging development during the COVID-19 period as collected charity funds has been the highest amidst the height of pandemic. While this phenomenon seems to be impossible, it is definitely worth a research. This study analyses charity behavior during COVID-19 pandemic and aims to elaborate its significant determinants. Although the economy is badly affected by pandemic situation, people are still eagerly giving charity as to implement Islamic value of brotherhood and helping each other, especially during this difficult period. Logistic regression is used as method to assess whether the society tend to give charity or not amidst the pandemic. Income, shopping habit during pandemic, investment habit during pandemic, religiosity and subjective norm are found to have significant effects on charity giving during the pandemic. Suitable and effective efforts to assist the poor during and post-COVID-19 period can be strategize based on the factors identified in this study. Government and practitioners are encouraged to keep on going in establishing programs to help societies living during pandemic.