Pui-Yee Ho, Sheau-Ting Low, Siaw-Chui Wee and Weng-Wai Choong
The purpose of this paper is to propose a short-term renters’ preference profile for peer-to-peer (P2P) accommodation selection in the housing market in Kuala Lumpur, Malaysia…
Abstract
Purpose
The purpose of this paper is to propose a short-term renters’ preference profile for peer-to-peer (P2P) accommodation selection in the housing market in Kuala Lumpur, Malaysia. The emergence of P2P accommodation was initiated by the concept of a sharing economy, allowing the peer provider to share personal properties with the peer end-users. As the housing market has become more competitive, understanding the preference profile among short-term renters is advantageous to offer a matching marketing mix to the targeted customers.
Design/methodology/approach
This study uses qualitative method associated with thematic analysis. A total of 10,509 reviews on Airbnb were gathered from 377 properties in Kuala Lumpur Federal Territory from 2013 to 2017. Thematic analysis assisted by NVivo software was applied to analyse the empirical data. In total, 14 attributes were identified which could be categorised into 5Ps. The concept of 5Ps adopted from modern marketing is commonly used to categorise the strategies in the marketing process. In the current context, 5Ps is used to categorise the preference of the short-term renter in their selection of P2P accommodation including product, price, promotion, process and people.
Findings
This paper has developed a preference profile for P2P accommodation selection in Malaysia’s housing market. In total, 14 attributes were identified and categorised into the 5Ps of marketing mix. The results showed that the majority of short-term renters were concerned mostly with product (73.2 per cent), followed by people (14.5 per cent), process (10.1 per cent), price (2.0 per cent) and promotion (0.2 per cent).
Originality/value
This study contributes to existing literature with a novel case in Malaysia’s housing market by identifying the short-term renter’s preference in the P2P accommodation selection in the Malaysian housing market, specifically in Kuala Lumpur. The preference profile provides guidance for property owners and developers in the housing market to offer the right product in enhancing the marketability and rentability of the property.
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Chan Pui Yee, Krishna Moorthy and William Choo Keng Soon
The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the…
Abstract
Purpose
The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.
Design/methodology/approach
Data were collected from 400 taxpayers through a questionnaire and analysed.
Findings
From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.
Originality/value
The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.
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To explain the serious social problem of unauthorised building works (UBWs) in Hong Kong and why this problem is difficult to overcome.
Abstract
Purpose
To explain the serious social problem of unauthorised building works (UBWs) in Hong Kong and why this problem is difficult to overcome.
Design/methodology/approach
An institutional economics approach is adopted. This paper concentrates on the governance zone of the institutional arrangement.
Findings
The current institutional arrangement in Hong Kong encourages owners to build UBWs, and makes the identification of UBWs very complicated. This paper concludes that the existing framework of governance fails to take into account the conflict of interests in collective goods. The no‐retrospective‐approval stipulation also renders a no‐alternative solution.
Research limitations/implications
It is a case study of Hong Kong, but it has research implications on institutional economics under the current arrangement of co‐ownership.
Practical implications
An important element in structural surveys is to ensure the structural safety of a building. An understanding on the governance of UBWs has serious implications for the structural survey approach.
Originality/value
This paper is the first paper on exploring UBWs from an institutional economics framework.
Farah Nabila Md Fadzil and Anna Che Azmi
The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation…
Abstract
Purpose
The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws.
Design/methodology/approach
Data was collected from gig economy workers through a questionnaire survey and analysed using second-generation multivariate analysis (partial least squares-structural equation modelling).
Findings
The findings reveal that while the extent of the dependency on the gig economy has a positive relationship with tax morale, the level of education has a negative relationship. However, in contrast to reflective moral attentiveness, perceptual moral attentiveness positively influence tax morale.
Originality/value
As no earlier study has examined factors affecting tax morale in the context of the gig economy, this research will be beneficial to tax authorities and policymakers. This study also offers insights into multidimensional aspects of the tax morale of those working in the gig economy.
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Hamad Alkasasbeh, Mohammad Salem Oudat, Ibrahim Abu-AlSondos and Loai Alhawamdeh
This study aims to contribute to the scholarly discourse on the future of money, particularly within the context of Islamic principles. The focus is on examining the intricate…
Abstract
Purpose
This study aims to contribute to the scholarly discourse on the future of money, particularly within the context of Islamic principles. The focus is on examining the intricate intersections of financial development, technological advancements and the emerging metaverse. The research intends to explore the holistic framework encompassing regulatory dynamics, technological infrastructure, consumer trust, Sharia compliance and the metaverse.
Design/methodology/approach
The research design incorporates a comprehensive approach, using various elements such as regulatory dynamics, technological infrastructure, consumer trust, Sharia compliance and the metaverse. Data collection involves a questionnaire administered to 318 respondents in the UAE. The methodology uses structural equation modeling – partial least squares (SEM-PLS) to assess the research model and test hypotheses.
Findings
The results from the Smart PLS path analysis indicate noteworthy findings. There are significant impacts of fintech adoption, regulatory environments, technological infrastructure and customer trust on the competitiveness of Fintech solutions. Importantly, Sharia compliance emerges as a crucial contextual filter, influencing the interplay between Sharia compliance, fintech adoption and fintech competitiveness. The study provides theoretical insights by emphasizing the pivotal role of Sharia compliance in the dynamics of fintech adoption.
Originality/value
This study contributes original insights to the existing body of knowledge. By exploring the multifaceted connections between financial development, technological advancements and the metaverse within the Islamic context, the research offers a unique and comprehensive perspective. The emphasis on the holistic framework that considers regulatory dynamics, technological infrastructure, consumer trust and Sharia compliance adds originality to the understanding of factors influencing the competition and sustainability of Islamic fintech solutions in the UAE.