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

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.