Kogila Vani Annammala, Anand Nainar, Abdul Rahim Mohd Yusoff, Zulkifli Yusop, Kawi Bidin, Rory Peter Dominic Walsh, William H. Blake, Faizuan Abdullah, Dhinesh Sugumaran and Khuneswari Gopal Pillay
Although there have been extensive studies on the hydrological and erosional impacts of logging, relatively little is known about the impacts of conversion into agricultural…
Abstract
Although there have been extensive studies on the hydrological and erosional impacts of logging, relatively little is known about the impacts of conversion into agricultural plantation (namely rubber and oil palm). Furthermore, studies on morphological impacts, sediment-bound chemistry and forensic attribution of deposited sediment to their respective sources are scarcer. This chapter introduces the potential for using the multi-proxy sediment fingerprinting technique in this context. Featuring pilot projects in two major flood-prone river systems in Malaysia, the studies explore application of geochemistry-based sediment source ascription. The geochemical signatures of sediment mixtures on floodplains were compared to sediments from upstream source tributaries. The tributaries were hypothesised to have different geochemical signatures in response to dominant land management. The first case study took place in the Segama River system (4,023 km2) of Sabah, Malaysian Borneo where a mixture of primary forest, logged-forests and oil palm plantations were predominant. The second case study was in the Kelantan River Basin (13,100 km2) with two major tributaries (Galas River and Lebir River) where logged-forests and rubber and oil palm plantations are dominant land-uses. Both case studies demonstrated the applicability of this method in ascribing floodplain deposited sediment to their respective upstream sources. Preliminary results showed that trace elements associated with fertilisers (e.g. copper and vanadium) contribute to agricultural catchment signatures. Alkaline and alkaline-earth elements were linked to recently established oil palm plantations due to soil turnover. Mixing model outputs showed that contributions from smaller, more severely disturbed catchment are higher than those from larger but milder disturbed catchments. This method capitalises on flood events to counter its adverse impacts by identifying high-priority sediment source areas for efficient and effective management.
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Rida Belahouaoui and El Houssain Attak
This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic…
Abstract
Purpose
This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.
Design/methodology/approach
Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.
Findings
The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.
Practical implications
The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.
Originality/value
This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.
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Abdullah Campong Andam and Ahmad Zamri Osman
The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income.
Abstract
Purpose
The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income.
Design/methodology/approach
The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed usable. The data have been analysed using multiple regression analysis.
Findings
This paper finds that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention.
Originality/value
This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literature.
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M. Yasin, H.A. Rahman, N. Bidin, S.W. Harun and H. Ahmad
The purpose of this paper is to demonstrate a simple design of a fiber optic displacement sensor using a multimode plastic fiber coupler based on reflective intensity modulation…
Abstract
Purpose
The purpose of this paper is to demonstrate a simple design of a fiber optic displacement sensor using a multimode plastic fiber coupler based on reflective intensity modulation technique.
Design/methodology/approach
The performances of this sensor are investigated by correlating the detector output with different light sources, coupling ratios and various real objects with different reflectivity properties namely aluminum, brass and copper. In contrast to the output profile produced by probes with multiple fibers placed adjacently together, this sensor uses only one fiber for sending and receiving the light and therefore only the back slope exists.
Findings
Aluminum exhibit the highest performance among the real objects when coupled with a red He‐Ne laser and a coupling ratio of 50:50 with a sensitivity, linear range, resolution and dynamic range of 1.7 mV/mm, 1.5 mm, 16 μm, and 5.0 mm, respectively.
Originality/value
This is the first demonstration of a fiber optic displacement sensor using fiber coupler probe with successful examination of the correlation between the detector output, variation in coupling ratios and reflectivity properties of the tested real objects.
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Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and Adel Sarea
Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money…
Abstract
Purpose
Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.
Design/methodology/approach
Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.
Findings
The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.
Practical implications
Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.
Originality/value
Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.
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Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb
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…
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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Aziz Ur Rehman, Ejaz Aslam and Anam Iqbal
This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.
Abstract
Purpose
This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.
Design/methodology/approach
This study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study.
Findings
The study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income.
Research limitations/implications
The findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is for the deprived people, so the consequences of this study might help to improve their liveability.
Originality/value
This study is unique because it identified the behavioural factors that affect the peoples' intention to give zakāt in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zakāt compliance behaviour in KSA.
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Muneer M. Alshater, Ram Al Jaffri Saad, Norazlina Abd. Wahab and Irum Saba
This paper aims to develop a meaningful single-source reference for Islamic economics and finance scholars concerning zakat intellectual structure published in journals indexed by…
Abstract
Purpose
This paper aims to develop a meaningful single-source reference for Islamic economics and finance scholars concerning zakat intellectual structure published in journals indexed by the Scopus database.
Design/methodology/approach
The bibliometric method is used to describe and analyze the evolution of publication structure and its various co-relations such as co-citation, co-authorship and bibliographical coupling.
Findings
The authors discuss the influential and conceptual aspects of the published literature on zakat. An interesting finding is that few papers have received more than 50 citations. The analysis revealed that the Journal of Islamic Accounting and Business Research is the most cited source. Nevertheless, the list of the eight most cited papers reflects that research in this field is still dearth. Further, the authors find that zakat is discussed within the context of religion, its institutional framework, its role to eradicate poverty and distribution management of zakat. The authors also identify and present 14 research directions that will further stimulate scholarly work in the zakat field.
Research limitations/implications
The study confines on English papers and reviews published in journals indexed by the Scopus database only; hence, the study is representative of the moderate and high-quality papers published in this area of knowledge.
Practical implications
Researchers envision that this bibliometric study will complement meta-analysis and qualitative structured literature reviews as a method of reviewing and evaluating the scientific literature of this study area; thus, this may help researchers for futuristic research directions.
Originality/value
To the best of the authors’ knowledge, this paper is the first to tackle the zakat area from a bibliometric aspect. The authors believe that this will help scholars and researchers to stand on firm bases regarding the scientific development of this area of study.
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Waliya Gwokyalya and Ibrahim Mike Okumu
This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how…
Abstract
Purpose
This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.
Design/methodology/approach
The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.
Findings
The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.
Research limitations/implications
These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.
Originality/value
This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.
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Widiyanto bin Mislan Cokrohadisumarto, Zaenudin Zaenudin, Bejo Santoso and Siti Sumiati
The purpose of this study is to develop a model of the Muslim community’s behaviour in paying zakat to contribute ideas on how to increase zakat recipients nationally, so as to…
Abstract
Purpose
The purpose of this study is to develop a model of the Muslim community’s behaviour in paying zakat to contribute ideas on how to increase zakat recipients nationally, so as to improve the welfare of the wider community.
Design/methodology/approach
This study uses a quantitative (i.e. multiple regression analysis that involves moderating variables) and descriptive approach. Multiple regression analysis with the stepwise method is implemented to get the best regression model of community’s behaviour in paying zakat. This study takes a sample of Muslim communities in several regions (northern coast) of Central Java, Indonesia.
Findings
In the situation of the absence of government regulations relating to the obligation to pay zakat for Muslim communities, the community’s behaviour in paying zakat can be formed through two things, which are: increasing the zakat understanding and strengthening the credibility of zakat management institutions. Providing complete information to the community regarding the existence and what has been done and what will be done by the zakat management institution is very necessary.
Research limitations/implications
This study has not specifically discussed the various types of zakat paid, such as commercial zakat, agricultural zakat and professional zakat. Therefore, future research can be done more specifically to determine the behaviour of paying zakat based on the type of zakat as stated.
Practical implications
Increasing the target of collecting zakat funds from the community nationally needs: (i) educating the community about zakat more broadly and sustainably; (ii) strengthening the credibility of the zakat management institution; and (iii) strengthening the flow of information from the zakat management institution to the community.
Originality/value
Research on community’s behaviour in paying zakat has never been done before. This study analyses the behaviour of paying zakat comprehensively, namely, in terms of adherence to God and the government, awareness without coercion and the behaviour of choosing a place to pay zakat.