Moderating role of patriotism on sales tax compliance among Jordanian SMEs

Alshira’h, Ahmad Farhan; Abdul-Jabbar, Hijattulah

doi:10.1108/imefm-04-2019-0139

Cited by 33 publications

(21 citation statements)

References 119 publications

(146 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…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

View full text Add to dashboard Cite

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.

show abstract

Section: Measurements Sampling and Data Collectionmentioning

confidence: 73%

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

Lutfi¹

2022

IJDAR

View full text Add to dashboard Cite

show abstract

“…This is particularly true as tax revenue is a key component of the gross domestic product (GDP) and, as such, nations need to develop more effective means of collection (Umar and Masud, 2020;Bird et al, 2008). Thus, governments depend on tax revenues to cover their social and fiscal activities (Alshira'h and Abdul-Jabbar, 2020;Lois et al, 2019). In the current theoretical and empirical studies, developing economies are largely ignored with respect to tax behaviour (Fauvelle-Aymar, 1999).…”

Section: Introductionmentioning

confidence: 99%

Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence

Alshira’h

AL-Shatnawi

Al-Okaily

et al. 2020

EMJB

Self Cite

View full text Add to dashboard Cite

PurposeThe purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.Design/methodology/approachThis study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.FindingsThis paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.Practical implicationsTax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.Originality/valueVery few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

show abstract

“…Second, the tax authority must carry out modernization on an ongoing basis (Arendsen et al, 2014;Dickinson, 2013;Purnamasari & Sari, 2018;Purwono et al, 2021;Saeed et al, 2017;Widjaja, 2021) so that tax services become better, faster, and more accurate. Third, the tax authority must apply the same sanctions to noncompliance taxpayers under applicable tax regulations (Alshira'h & Abdul-Jabbar, 2020;Poppelwell et al, 2012) so that taxpayers will accept the tax rules. Fourth, the tax authority needs to carry out tax reforms (Arendsen et al, 2014;Coolidge, 2012;Dickinson, 2013;Ghani et al, 2020;Joshi et al, 2014;Millane & Stewart, 2019;Miller, 2019;Peprah et al, 2020) so that the tax rules are fairer, more accessible, and more timely for taxpayers.…”

Section: Methodsmentioning

confidence: 99%

“…Resmi et al (2021) stated that MSME taxpayers need training in preparing financial reports and tax reporting procedures because after receiving training, they become more aware of the importance of financial statements and tax reports. Tax service digitization strategy (Arendsen et al, 2014;Purnamasari & Sari, 2018;Purwono et al, 2021;Widjaja, 2021), education strategy (Peprah et al, 2020), tax audit strategy (Alshira'h & Abdul-Jabbar, 2020), tax morale (Bornman & Ramutumbu, 2019;Ghani et al, 2020;Yücedogru & Hasseldine, 2016), government support strategy (Huong & Cuong, 2019), tax fairness system (Ullah et al, 2018), tax knowledge (Newman et al, 2018;Poppelwell et al, 2012), perception of corruption (Rosid et al, 2016), effective engagement strategy (Langham & Paulsen, 2015), and tax service (Rahmawati & Nasih, 2020) have a significant effect on MSME taxpayers' compliance.…”

Section: Introduction Backgroundmentioning

confidence: 99%

Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach

2022

Journal ITRev

View full text Add to dashboard Cite

Micro, Small, and Medium Enterprises (MSMEs) have a major contribution to the economy of developing countries. However, the contribution of this sector to state revenues from the tax sector is still low because the level of compliance and tax payments of MSME taxpayers are still low. This research examines the strategies which can increase the MSMEs' compliance level regarding the amount of payment and tax return report. This study uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) as a guide for conducting a systematic literature review of articles meeting the predetermined criteria. This study shows that the research model on the strategy to improve MSMEs' compliance is dominated by quantitative studies, qualitative studies, mixed-methods, literature reviews, and experimental studies. This study suggests ten strategies to be used by the tax authority to improve MSME taxpayers' compliance. The ten strategies are providing tax education and training, service modernization, applying the same sanctions to all non-compliant taxpayers, tax reform, increasing public trust in tax authorities and government to increase voluntary compliance, improving MSME tax morale, maintaining and increasing engagement with taxpayers, increasing awareness and tax knowledge of taxpayers about the penalties and sanctions, supporting MSME business actors, and applying behavioral insights approach. This study recommends that tax authority should identify factors that affect MSME taxpayers' compliance and create strategies to improve the MSME taxpayers' compliance.

show abstract

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

Cited by 33 publications

References 119 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

Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence

Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach

Contact Info

Product

Resources

About