Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior

Bani-Khalid, Tareq; Alshira’h, Ahmad Farhan; Alshirah, Malek Hamed

doi:10.3390/economies10020030

Cited by 39 publications

(38 citation statements)

References 105 publications

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“…Prior to the actual study, a pilot study was conducted on the instrument by distributing it to 40 SMEs that responded voluntarily to the request and were later excluded from the actual survey. The findings of the pilot study established the validity, reliability, and translation equivalence of the scale (Alshira'h & Abdul-Jabbar, 2020;Bani-Khalid et al, 2022).…”

Section: Measurements Sampling and Data Collectionmentioning

confidence: 73%

Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs

Lutfi¹

2022

IJDAR

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The Information Technology (IT) revolution that led to the development of cloud computing services and systems has brought numerous benefits to end users handling business through the Internet, particularly in the field of accounting information systems (AIS). Cloud-based accounting information systems (CB-AIS) enable firms to substantially reduce their investment in IT and have flexible access to an enormous group of current and scalable resources. CB-AIS enables small- and medium-sized enterprises (SMEs) to undertake basic bookkeeping responsibilities themselves instead of paying external auditors for the same services. In Jordan, however, current businesses are still in the infancy stage when it comes to CB-AIS adoption. Therefore, this study applied the Technology, Organization, and Environment model to examine CB-AIS adoption among SMEs in Jordan. Data collection was achieved using a structured survey questionnaire collected from 156 owners/managers of SMEs in Jordan through online means. The proposed research framework comprises six factors that influence intention to adopt CB-AIS (IACB-AIS). Based on the findings, the proposed hypotheses were supported in that the factors positively and significantly affect the IACB-AIS of SMEs in Jordan. Through examining an actual IACB-AIS case and highlighting the importance of its application, the study and its findings are expected to contribute to decision-makers and practitioners in the IT field.

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Section: Measurements Sampling and Data Collectionmentioning

confidence: 73%

Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs

Lutfi¹

2022

IJDAR

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“…Accuracy was established by conducting statistical power analyses for the estimate of sample size based on Cohen [97], and this was calculated using a priori power analysis with G* Power software. A sample size of 96 respondents was needed to obtain an alpha of 0.05, a moderate effect size of 0.15 and a power of 0.80, and because the sample size was comprised of 101 responses, it was deemed appropriate for SEM-PLS analysis [8,98,99]. Survey questionnaire procedures for the respondents are detailed in Figure 2.…”

Section: Data Collectionmentioning

confidence: 99%

“…Thus, IT/IS usage can pave the way for opportunities and benefits for both large and medium-sized (SMEs) businesses [6,7]. SMEs have jumped on the bandwagon of businesses searching for new methods to improve their productivity and maintain their competitiveness [8,9].…”

Section: Introductionmentioning

confidence: 99%

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

et al. 2022

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The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

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“…Several studies have focused their analyses on tax compliance among SMEs [21][22][23][24][25][26][27] and shown that tax compliance costs depend on the age of the firm, location and business activity. Furthermore, tax compliance behaviour is positively related to tax fairness, peer influence and political instability [28,29].…”

Section: Literature Reviewmentioning

confidence: 99%

Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries

et al. 2023

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Small and medium enterprises (SMEs) are considered the engine of any economy and actively contribute to the economic growth of countries. For this reason, there are concerns regarding the identification of the factors that influence the activity of SMEs and, in particular, how they manage to adapt and obtain better performance in a constantly changing economic environment. The tax burden is high and discouraging for many enterprises, so we aimed to analyse the relationship between the taxes imposed on SMEs and their performance. Thus, the main purpose of our study was to analyse the relationship between the taxes paid by SMEs and their performance. The period of analysis consisted of the 14 years between 2008 and 2021. The analysed sample comprised the 27 member countries of the European Union. To test the relationship, we used panel data methods, and we considered two indicators that measure the performance of SMEs as dependent variables and indicators that measure the taxes paid by businesses as independent variables. For a more in-depth analysis, we used clusters of countries. The main results show that the taxes that SMEs have to pay are seen as obstacles in the way of improving performance. Moreover, the relationship between taxes and the performance of SMEs depends on the specifics of the economy of the country.

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Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior

Cited by 39 publications

References 105 publications

Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs

Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries

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