The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator

IF 2.5 Q2 BUSINESS, FINANCE Journal of Islamic Accounting and Business Research Pub Date : 2024-04-09 DOI:10.1108/jiabr-07-2023-0220

Mohd Abass Bhat, S. Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo, Mohammad Haseeb

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Abstract

Purpose Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption. Design/methodology/approach A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data. Findings All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB. Practical implications This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework. Originality/value This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

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伊斯兰税收遵从的数字前沿：揭示信息和通信技术作为调节因素的影响

目的基于扩展的计划行为理论，本研究旨在探讨影响伊斯兰税收遵从的潜在意向相关因素，这些因素受到信息和通信技术（ICT）采用情况的调节。研究结果所有因素都决定了缴纳伊斯兰税的行为意向（BIIT），并显著预测了伊斯兰税遵从行为（ITCB）。然而，感知控制行为对行为意向有负面影响。本研究具有现实意义和理论意义，可指导促进伊斯兰税收遵从的工作，并在 ETPB 框架内推进我们对税收行为的理解。考虑到技术进步，本研究还评估了 ICT 在 BIIT 和 ITCB 之间的调节作用。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.