A number of researchers lack proper understanding concerning the core theoretical assumptions in their research studies. Researchers from all fields are asked to identify, implicitly or explicitly, the theoretical assumptions and models of their studies in the process of achieving their research objectives. Greater consideration of theory is indispensable for researchers in developing solid frameworks. This study elucidates the theory of planned behavior (TPB), its foundations, concepts, and assumptions, in terms of customers’ loyalty towards satellite TV channels. It also explains the theoretical and conceptual frameworks of the study, based on TPB as its theoretical foundation, in order to appreciate the formation of customers’ attitudes and behaviors. In addition, this study explains the relevant hypotheses using pertinent previous studies and theoretical models. Integrating religious orientation into attitudes formation model is considered an important theoretical contribution. In particular, this study integrated the religious orientation construct into the behavioral intentions model based on TPB. It took into account that religious orientation, as a behavioral belief, may affect individuals’ attitudes towards perceived content quality and satisfaction. This may affect the customers’ intentions and behaviors in terms of loyalty. These assumptions extend the theory of planned behavior through the direct connection between the behavioral beliefs and customers’ intentions and behaviors. In this study, it is argued that the selection of research theory is primarily dependent on the research questions and objectives.