Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

Lutfi, Abdalwali; Alshira’h, Ahmad Farhan; Alshirah, Malek Hamed; Al-Ababneh, Hassan Ali; Alrawad, Mahmaod; Almaiah, Mohammed Amin; Dalbouh, Firas Abu; Magablih, Ali Mustafa; Mohammed, Fatihelelah Mohammed; Alardi, Mohamed Wedad

doi:10.1016/j.joitmc.2023.100098

Cited by 12 publications

(2 citation statements)

References 73 publications

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“…The notion known as the story of planned conduct is predicated on the idea that people are logical creatures that utilize information in a methodical manner [28]; [29]. An individual will consider the implications or intent of a behavior before acting on it, ultimately determining whether to conduct it or not.…”

Section: Theory Of Planned Behaviormentioning

confidence: 99%

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

Budiadnyani,

Aprilyani Dewi,

Desy Arlita

et al. 2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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The population under study in this study is the Z generation living in Bali Province, and the research object is tax morale. The golden generation, or Generation Z, will reach a productive age in 2045. The Indonesian State Revenue and Expenditure Budget will rise if it is anticipated that every member of Generation Z will pay taxes. Sampling with a convenience sampling method that is not-probability in nature. There were 230 samples in total that were examined. Using partial least squares, the hypothesis was evaluated at a significance level of 5% (PLS). The analysis's findings that perceptions of justice have a positive effect on tax morale. Tax morale is unaffected by public trust in the government. Perceptions of justice can have a stronger effect on tax morale when accompanied by a sense of nationality. Nonetheless, the impact of government trust on tax morale cannot be mitigated by nationalism.

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Section: Theory Of Planned Behaviormentioning

confidence: 99%

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

Budiadnyani,

Aprilyani Dewi,

Desy Arlita

et al. 2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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“…It is still rare to carry out research using a literature review. Several researchers who study tax morale with quantitative analysis include: Bilgin (2014), Kumi & Kwasi Bannor (2023), Lutfi et al, (2023), Meiryani et al, (2023), andWilliams (2020). Meanwhile Sebele-Mpofu (2023) using simultaneous quantitative and qualitative analysis of the informal sector in Zimbabwe.…”

Section: Introductionmentioning

confidence: 99%

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Wicaksono,

Sutopo

2024

Educoretax

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This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".

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A Proposal Model for a Jordanian Taxpayer to Improve Value Added Tax Compliance Among Retail Industry: Evidence from Jordan

Alshirah,

Alshira’h,

Serhan

et al. 2024

Navigating the Technological Tide: The Evolution and Challenges of Business Model Innovation

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Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

Cited by 12 publications

References 73 publications

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

A Proposal Model for a Jordanian Taxpayer to Improve Value Added Tax Compliance Among Retail Industry: Evidence from Jordan

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