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The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator

Mohd Abass Bhat (Department of Business Studies, College of Economics and Business Administration, University of Technology and Applied Sciences, Muscat, Oman)
Shagufta Tariq Khan (Department of Logistics, Tourism and Service Management, German University of Technology in Oman (GUtech), Muscat, Oman)
Yousuf Mohamed Zahran Al Balushi (Department of Planning and Quality Assurance, University of Technology and Applied Sciences, Muscat, Oman and Department of Undergraduate Studies, College of Banking and Financial Studies, Muscat, Oman)
Abel Dula Wedajo (SAXO Fintech Business School, University of Sanya, Sanya, China and Department of Management, Wolkite University, Wolkite, Ethiopia)
Mohammad Haseeb (Wuhan University, Wuhan, China and Department of Management Studies, Graphic Era Deemed to be University, Dehradun, India)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 9 April 2024

12

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.

Keywords

Citation

Bhat, M.A., Khan, S.T., Al Balushi, Y.M.Z., Wedajo, A.D. and Haseeb, M. (2024), "The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-07-2023-0220

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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