VAT Compliance Challenges Among SMEs: Evidence from Saudi Arabia

Alsughayer, Sulaiman A.

doi:10.32602/jafas.2021.018

Cited by 9 publications

(15 citation statements)

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“…Currently, the Saudi Arabian government fully endorses the role of SMEs as the significant driver of economic diversity and the government has steadfastly ranked the development of SMEs in its 2030 Vision [4]. However, SME management teams are facing significant problems and obstacles in achieving their targets of profits, ES and EP.…”

Section: Approach and Respondentsmentioning

confidence: 99%

“…In the present era, several organizations are facing numerous issues relating to environmental sustainability (ES) and environmental performance [1,2]. To address these massive challenges, HRM policies, green HRM, and green innovation (GI) are necessary [3,4]. ES and EP are associated with an organization's commitment to improving the environment.…”

Section: Introductionmentioning

confidence: 99%

“…Despite these significant contributions, the SMEs are still confronted with the considerable challenges of sustainability, performance, green HRM, GI, and OEC if the Saudi Arabian 2030 Vision is to be achieved [4]. In considering its importance and pursuing the above gaps, we attempted to explore the contributions made by OEC, green HRM and GI in achieving ES and EP in the Saudi Arabian SMEs sector.…”

Section: Introductionmentioning

confidence: 99%

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Organizational Environmental Culture, Environmental Sustainability and Performance: The Mediating Role of Green HRM and Green Innovation

et al. 2022

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This study investigated Environmental Sustainability (ES) and Environmental Performance (EP) through the direct and indirect use of Organizational Environmental Culture (OEC). This study focused on top managers, namely, the CEOs and directors of SMEs, along with their middle managers. In this study, the researchers employed green HRM and Green Innovation (GI) as mediators. We applied a quantitative approach that utilized cross-sectional data collected from Saudi Arabian Small and Medium-sized Enterprises (SMEs). We used a survey questionnaire with a convenience sampling technique and succeeded in obtaining replies from 236 respondents. By using the Structural Equation Model (SEM), this study’s findings demonstrate that OEC has a positive and significant effect on green HRM and GI. This study’s findings support the development of policies that promote ES and EP through green environmental practices. Further, green HRM and GI are significant predictors of ES and EP. This study’s findings also show that green HRM and GI have a mediating effect in developing the associations between OEC and ES and EP. Ultimately, this study’s findings make a significant contribution to the depth of the empirical evidence about SMEs in the context of Saudi Arabia.

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Section: Approach and Respondentsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Organizational Environmental Culture, Environmental Sustainability and Performance: The Mediating Role of Green HRM and Green Innovation

et al. 2022

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“…In today's era, several organizations face many problems related to environmental sustainability. However, the development of GHRM and Green innovation is not possible with a conducive organizational culture [83,84]. GHRM's most significant contribution is to leverage its employees' efficacy in waste management to improve green performance.…”

Section: Discussion and Implicationmentioning

confidence: 99%

Green Human Resources Management on Business Performance: The Mediating Role of Green Product Innovation and Environmental Commitment

Setyaningrum¹,

Muafi²

2023

IJSDP

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This study aims to empirically examine and analyze the role of Green Human Resource Management (GHRM) and Environmental Management (EM) on Business Performance (BP) mediated by Green Product Innovation (GPI) and Environmental Commitment (EC). This study involved managers in creative industry companies in DKI Jakarta, Indonesia. From the survey conducted, the researchers obtained the research data from 275 questionnaires distributed. Then from all the data, there were 209 questionnaires that could be processed for further analysis. This study utilized the Structural Equation Model (SEM) analysis technique with PLS 23 software in the data testing process. This study has confirmed a number of findings including: Green Human Resource Management (GHRM) has a positive effect on Business Performance (BP); (2) Green Human Resource Management (GHRM) has a positive effect on Environmental Commitment (EC), (3) Green Human Resource Management (GHRM) has a positive effect on Green Product Innovation (GPI); (4) Environmental Commitment (EC) has a positive effect on Business Performance (BP); (5) Green Product Innovation (GPI) has a positive effect on Business Performance (BP); (6) Environmental Commitment (EC) mediates the effect of Green Human Resource Management (GHRM) on Business Performance (BP); (7) Green Product Innovation (GPI) mediates the effect of Green Human Resource Management (GHRM) on Business Performance (BP).

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“…In the kingdom of Saudi Arabia, the demand for buying used cars has grown due to several factors one of the main factors was the raised in tax from 5% to 15% which starts recently in the July of 2020 until now [5]. Where this decision affects the trend of the buyers to look at the used cars instead of buying a new car.…”

Section: Introductionmentioning

confidence: 99%

Intelligent Modelling Techniques for Predicting Used Cars Prices in Saudi Arabia

Gollapalli¹,

Alqahtani²,

Alhamed³

et al. 2023

MMEP

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The production of cars has been decreasing in most countries since the COVID-19 pandemic from 2020 to 2021. Due to this, the used car market has grown to be a booming industry by itself. Recent advances in online portals and platforms have made it possible to get more information about the factors that determine used car values. Hence, car price prediction has become a high-interest field of research. This paper aims to investigate the power of machine learning to build a model that will be able to predict the approximate price of a used car by utilizing the "Saudi Arabia Used Cars" Dataset which is collected from the Syarah platform and available on the Kaggle platform. The model assists both customer and seller to estimate the approximate price of a used car in the market. Three different Machine learning techniques were utilized which are Linear Regression, Random Forest, and XGBoost which score an MSE of 0.15, 0.10, and 0.19 respectively. The Random Forest Regressor algorithm outperformed other algorithms where it achieves the best result on the three evaluated metrics RMSE, MSE, and R-squared.

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VAT Compliance Challenges Among SMEs: Evidence from Saudi Arabia

Cited by 9 publications

References 0 publications

Organizational Environmental Culture, Environmental Sustainability and Performance: The Mediating Role of Green HRM and Green Innovation

Organizational Environmental Culture, Environmental Sustainability and Performance: The Mediating Role of Green HRM and Green Innovation

Green Human Resources Management on Business Performance: The Mediating Role of Green Product Innovation and Environmental Commitment

Intelligent Modelling Techniques for Predicting Used Cars Prices in Saudi Arabia

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