<![CDATA[This study aims to analyze users’ behavioral intentions toward Virtual Reality (VR) tourism by integrating the UTAUT theory and the Theory of Planned Behavior (TPB), as well as to examine the roles of perceived benefits and attitudes as mediating and moderating variables. The main variables in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price-value, and habit. This study employed purposive sampling with 204 respondents who are users of VR tourism services. Data were collected via a questionnaire and analyzed using the SEM-PLS method with SmartPLS 4 software. The results indicate that UTAUT factors have a positive and significant effect on perceived benefit, and that perceived benefit has a positive and significant effect on behavioral intention. However, behavioral intention does not have a significant effect on usage behavior. Furthermore, perceived benefit mediates the relationship between UTAUT and behavioral intention. Attitude toward VR tourism was found to significantly moderate the relationship between UTAUT and perceived benefit, as well as between perceived benefit and behavioral intention, whereas Islamic religiosity did not moderate the relationship between behavioral intention and usage behavior. These findings indicate that perceived benefits and attitudes toward technology are important factors in driving the intention to use VR in halal tourism.]]>
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