Muh Dularif

Bio: Muh Dularif is an academic researcher from University of Brawijaya. The author has contributed to research in topics: Empirical research & Service quality. The author has an hindex of 2, co-authored 3 publications receiving 17 citations.

Tax evasion and service-trust paradigm: A meta-analysis

Abstract: The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research sy...

Is deterrence approach effective in combating tax evasion? A meta-analysis

Abstract: The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted into r-pearson as standardized effect size, and then synthesized into a mean effect size in order to increase power and to resolve uncertainty. Theoretically, increasing audit, tax rate and tax penalty will decrease tax evasion. However, the results show that only tax rate has a significant impact on tax evasion. Synthesizing totally 478 outcomes from articles published between 1978 and 2018, there is a robust conclusion that decreasing tax rate is an effective tool in combating tax evasion. On the other hand, audit and penalty are not significant in influencing tax evasion. In addition, the results of heterogeneity analysis suggest that national culture and income level of the country are useful in explaining the impact of audit, tax rate and tax penalty on tax evasion. These findings should be of interest to policymakers. First, instead of sacrificing more resources in conducting audit or imposing more penalty, tax authorities should consider setting the tax rate as low as possible to diminish tax evasion. Second, considering that culture and income level influence the impact of audit and penalty on tax evasion, policymakers should consider national cultural values and income level condition when designing audit techniques and setting penalty structures.

Tax compliance and non-deterrence approach: a systematic review

Abstract: This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.,The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.,The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.,This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.,Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

Relationship between Workplace Spirituality, Organizational Commitment and Organizational Citizenship Behavior

Abstract: The research objective was to analyze the effect of work behavior on organizational citizenship behavior (OCB) and organizational commitment. For this, we analyze the effect of organizational commitment on OCB and analyze organizational commitment as a mediating variable in the relationship between workplace behavior and OCB. This study employed survey data for 80 employees of 12 village credit institutions in the Badung Regency. Observation is one way to obtain primary data. It is done by observing the object, which is the primary source of data, and conducting direct observations of the research location to determine the circumstances and problems. This research uses data collection techniques: 1) interviews conducted with employees working in Badung Regency both in managers and staff positions. 2) Questionnaire, namely, by using several closed questions given to the Badung Regency employees regarding workplace spirituality, organizational commitment, and OCB. The analysis technique used the partial least squares (PLS) approach and the Sobel test. The results show that workplace spirituality does not affect OCB but positively affects organizational commitment. Also, organizational commitment has a positive effect on OCB. The major findings are organizational commitment acts as a mediating variable in the relationship between workplace spirituality and OCB.

Sustainability Performance of Organization: Mediating Role of Knowledge Management

Abstract: Research about sustainable performance and its impact on the organization’s economic, social, and environmental development has attracted the attention of many scholars. However, the research investigating the relationship between sustainable performance from traditional organizations based on local culture is still underdeveloped. This study aimed to examine the relationship among organizational culture and leadership styles with knowledge management and sustainable performance. Moreover, this study investigates knowledge management’s role as a mediating variable in the relationship between organizational culture, leadership style, and sustainable performance. This study adopted a quantitative approach using the purposive sampling method with a questionnaire distributed to 99 respondents in Bali Province, Indonesia. The analysis technique was SEM-PLS. The results revealed that organizational culture and transformational leadership have significant effects on knowledge management. This study also proves that knowledge management mediates the relationship between organizational culture and sustainable performance, as well as the relationship between leadership style and sustainable performance. Theoretically, this study confirms the knowledge-based theory about knowledge management practices and sustainability performance. The present study also highlights the characteristics of organizational culture in traditional organizations and the effectiveness of transformational leadership to achieve sustainable organizational performance. Practically, the results provide insights to aid governments and regulators in continuously implementing knowledge management to achieve sustainable performance.

Tax evasion and service-trust paradigm: A meta-analysis

Abstract: The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research sy...

Does trust in zakat institution enhance entrepreneurs’ zakat compliance?

Abstract: Although zakat is a principal way to redistribute wealth, a unique practice designed to achieve a sustainable Islamic economic and social system, zakat institutions and agencies in most Muslim countries still suffer from the perplexing issue of low zakat collections, ascribing this to the level of compliance among zakat payers. To provide more insight into this lacuna, this study aims to examine the role of trust in zakat institution through the relationship between socio-economic determinants (i.e. religiosity, moral reasoning, peer influence and system fairness) and zakat compliance decisions.,From a typical Islamic country, Yemen, a random sample of 274 entrepreneurs was drawn for a self-administered survey. To estimate and analyze the compliance model, SmartPLS structural equation modeling was used.,The results show that all hypothesized direct relationships are supported. Importantly, the trust-moderated interactions of religiosity, moral reasoning and peer influence on zakat compliance are significant, although its interaction with zakat system fairness is not.,The results should be helpful for policymakers and responsible institutions in Muslim communities to understand how different levels of trust can play an important role in Zakat payers’ compliance to boost or erode zakat funds. This research also contributes important inferences for managers about the necessity of inculcating religious and moral values among zakat payers, formulating a fair system and embarking on sensitization programs in society.,The research enriches the scanty literature by validating a viable compliance model drawing on the socio-economic theory of regulatory compliance. Moreover, the model integrates the moderating role of trust in socio-economic perspectives of zakat compliance.

Spiritual leadership and organizational commitment: The mediation role of workplace spirituality

Abstract: There is a shift in organizational focus from purely economic and social activities towards spiritual development. This phenomenon places spirituality as part of the development of holistic human r...