Purpose: This study is important after the Corona Covid 19 pandemic and the great loss that occurred to the tourism sector in Malaysia in general and in particular in the area of Batu-Ferringhi Penang, which is one of the most crowded tourist areas with hotels and is considered a major destination for tourists coming to Malaysia. Theoretical Framework: The underlying theory’s part, which includes the TaskTechnology Fit (TTF), Resource- Based View (RBV) Theory, and Theory of Reasoned Action (TRA), are pertinent to the study's issues. Incompatibility between the key technologies needed by Smart tourism practitioners and the IT utilisable by managers. Design/Methodology/Approach: The cross-sectional study design utilizes data collected from 204 managers and stockholders Batu-Ferringhi Penang Malaysian. Furthermore, Partial Least Square (PLS) of the Structural Equation modeling method is used for a unit of analysis where both the measurement model and structural model of the research framework were tested.