Saliza Abdul Aziz

Bio: Saliza Abdul Aziz is an academic researcher from Universiti Utara Malaysia. The author has contributed to research in topics: Corporate tax & Revenue. The author has an hindex of 6, co-authored 19 publications receiving 70 citations. Previous affiliations of Saliza Abdul Aziz include Universiti Teknologi MARA.

Zakah compliance behavior among entrepreneurs: economic factors approach

Abstract: As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective.,The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships.,The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.,Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah.,This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

Moderating Effect of Perceived Behavioral Control on Islamic Tax (Zakah) Compliance Behavior among Businessmen in Yemen

Abstract: Zakah (Islamic tax) in Islam is considered to be one of the fundamental mechanisms for assistance of poverty among Muslim societies. Although Zakah plays a vital role for the survival of low-income...

A socio-economic model of Zakah compliance

Abstract: To provide a sound understanding of Zakah compliance behaviour, this paper aims to shed light on the relationships between Zakah system fairness, Zakah morale, peer influence and law enforcement with Zakah compliance behaviour among entrepreneurs.,The underpinning model used in this paper is the socio-economic theory of regulatory compliance for assessing the probable determinants shaping Zakah payers' compliance behaviour. Based on a survey of active entrepreneurs in a typical Islamic situation like Yemen, a total of 500 self-administered instruments were distributed to the respondents. Partial least squares-structural equation modelling (PLS-SEM) was used to estimate the compliance model.,All the variables included in the compliance model are statistically significant, except for law enforcement. Zakah compliance of entrepreneurs is significantly influenced by Zakah system fairness, Zakah morale and peer influence.,Zakah institutions and agencies in Muslim-majority countries may use the results of this work to focus attention on appropriate proactive policies to formulate a fair Zakah system, inculcating moral responsibility among Zakah payers, embarking on sensitisation programmes in society as a whole, and being more proactive in educating Muslims in the importance of paying Zakah to the respective Zakah agencies.,This paper complements the limited literature on Zakah by examining both tangible and intangible motivations affecting Zakah payers' compliance decision.

The determinants of tax e-filing among tax preparers in Malaysia

Abstract: The evolutions of tax filing system had gone through a tremendous change.The transformation of manual to electronic shows the successful of self-assessment system implementation.Undeniably, the progression had consumes a huge amount of expenditures in ensuring the infrastructure and facilities capable to accommodate the technology. In spite of the easiness and efficiency of e filing, the acceptability of users on using such facility remains unsatisfactorily.Why sour? What went wrong? And how could the government improve such situation? These are the key questions that need to be addressed.At the moment, a comprehensive explanation to address the above problem still remains inconclusive.Thus, this conceptual paper tries to identify and close some of the gaps that are not addressed by the literature.The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer. In seeking for the imperative answers, this research is design for the following objectives (1) to determine the level of acceptance of tax e-filing among Malaysian tax preparers; (2) to identify the determinants of tax e-filing acceptability; and (3) to examine how the factors identified in two (2) are related to tax e-filing acceptability.

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.

Tax Morale in Australia: What Shapes it and Has it Changed over Time?

Abstract: Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, in contrast, suggest that factors such as the level of tax morale one has (i.e., the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax compliance behaviour, very few studies have explored the concept of tax morale in any detail. This study therefore attempts to rectify this gap in the literature. If tax morale is important in determining compliance behaviour, as several researchers have suggested, then it is also important to understand what might affect one?s level of tax morale. The specific aim of this paper will be to identify factors that shape or have an impact on tax morale. Using data collected from the Australian wave of the 1981 and 1995 World Values Survey, this study will demonstrate that factors such as trust and moral beliefs play an important role in shaping tax morale in Australia. Further, it will be shown that tax morale has increased significantly in Australia since the early 1980s, and that it has done so at a faster rate than many other OECD countries. Possible explanations for this increase will be discussed.

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Abstract: This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived usefulness, and perceived security on the citizen’s intention to use e-Filing with information technology readiness as an intervening variable. This study used primary data collected from Civil Servants Taxpayers, Indonesian National Armed Forces, and State Police of the Republic of Indonesia in Semarang City. One hundred fifty questionnaires were distributed, and 126 were processed and analyzed. The multiple linear regression and path analysis were employed to test the hypotheses. The results indicated that perceived ease-of-use and perceived security had a positive effect on the use of e-Filing, while perceived usefulness has no effect on the use of e-Filing. In addition, readiness of information technology did not mediate the relationships among the perceived ease-of-use, perceived usefulness, and perceived security on the use of e-Filing. This study implies that Directorate General of Taxes, as a provider of e-Filing services, may improve the quality of e-Filing, especially in terms of ease and security. It is because, based on the results of this study, both aspects have been empirically proven to be able to increase intention to use e-Filing in reporting the annual notification letter.

Smart digital marketing capabilities for sustainable property development: A case of Malaysia

Abstract: Digital tools and marketing have been widely adopted in various industries throughout the world. These tools have enabled companies to obtain real-time customer insights and create and communicate value to customers more effectively. This study aims at understanding the principles and practices of sustainable digital marketing in the Malaysian property development industry by investigating the extent to which digital marketing has been adopted, the impediments to its adoption, and the strategies to improve digital capabilities for the local context. Digital marketing theories, practices, and models from other industries are adopted and applied to the local property development industry to lay the foundation for making it smart and sustainable. This paper proposes a marketing technology acceptance model (MTAM) for digital marketing strategy and capability development. The key factors used in the model are ease of use, perceived usefulness, perceived cost, higher return, efficiency, digital service quality, digital information quality, digital system quality, attitude towards use, and actual use. The model and hypothetical relationships of critical factors are tested using structural modeling, reliability, and validity techniques using a sample of 279 Malaysian property development sector representatives. A quantitative approach is adopted, using an online questionnaire tool to investigate the behavior of respondents on the current digital marketing practices and capabilities of Malaysian property development companies. The results show that the sample property development companies are driven by the benefit of easily obtaining real-time customer information for creating and communicating value to customers more effectively through the company brand. Further strategies, such as creating real-time interactions, creating key performance indicators to measure digital marketing, personalization, and encouraging innovation in digital marketing are most preferred by local professionals. An adoption framework is provided based on the reviewed models and results of the current study to help transform the Malaysian property development sector into a smart and sustainable property development sector by facilitating the adoption of digital technologies. The results, based on real-time data and pertinent strategies for improvement of the local property sector, are expected to pave the way for inducing sustainable digital marketing trends, enhancing capabilities, and uplifting the state of the property development sector in developing countries.

Zakah compliance behavior among entrepreneurs: economic factors approach

Abstract: As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective.,The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships.,The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.,Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah.,This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

Social solidarity amid the COVID-19 outbreak: fundraising campaigns and donors' attitudes

Abstract: PurposeWith fundraising appeals for coronavirus disease 2019 (COVID-19) relief efforts and donating to those affected by its spread and impact, donors, volunteers and charities can all play their part and render much-needed support and aid. The purpose of this study is to be part of such effort by empirically examining the intrinsic and extrinsic motivations that drive people's attitudes to engage in fundraising campaigns launched in many communities, providing a richer understanding of donors' responses.Design/methodology/approachThe present work follows a quantitative approach based on an online survey conducted among potential Kuwaiti charitable donors. A total of 565 useable responses (356 females, 209 males) were obtained using snowball sampling and analyzed through smart partial least squares (SmartPLS) software.FindingsWith 90% of respondents financially able to donate who have a monthly income equal to or greater than the average (US$2000), this study confirms the suitability of the model used in predicting donors' attitudes to contribute online to grassroots fundraising campaigns. It reveals that all constructs included in the model (i.e. charitable projects geared for those affected by the pandemic, Internet technology (IT) features and religiosity level) are statistically significant, except for trust in charities.Practical implicationsThis study suggests that in uncertainty and concern surrounding COVID-19, nonprofit organizations, charities and governments should make concerted efforts toward mitigating the impacts of the pandemic on families and workers who are on the frontline against its outbreak. Possible areas need to be improved through suitable proactive strategies to solicit online monetary donations, such as charitable projects with inclusive information, focus attention on IT features (e.g. privacy, trustworthiness, security and effectiveness) and strengthen the religious faith of donors toward the significance of helping vulnerable groups and regions.Originality/valueThe research adds value to the literature on donation and giving behavior by offering an in-depth understanding of what influences online donation attitudes, especially amid such an unprecedented epidemic crisis.