Published: Jan. 1, 2023
The population under study in this is the Z generation living Bali Province, and research object tax morale. golden generation, or Generation Z, will reach a productive age 2045. Indonesian State Revenue Expenditure Budget rise if it anticipated that every memb
Language: Английский
Heliyon, Journal Year: 2023, Volume and Issue: 9(10), P. e20497 - e20497
Published: Sept. 30, 2023
An effective internal auditor can support an organization in achieving its goals and protect assets funds. However, to be effective, the auditors need empowered with relevant resources. This study aims at probing influence of empowerments (management support, external auditors' collaboration, independence, size audit units, extrinsic rewards) on effectiveness, examin whether rewards moderate association between respective effectiveness Jordanian public sector auditors'. The current work relied 117 surveys collected from Jordan's financial managers sectors. According Resource-Based View (RBV), findings show that management cooperation, all have a significant auditor. Internal Audit Department (IAD) was discovered insignificant. Also, results revealed partial for reward as moderator. Because prominence market, this research expands idea enabling (IA) accomplish their assigned objectives. might help authorities develop new norms legislation profession. These empowering characteristics may also improve capacity execute duty saving monies limiting corrupt practices inside organizations.
Language: Английский
Citations
24
International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100202 - 100202
Published: Oct. 3, 2023
The main objective of this research is to investigate the impact three different information system (IS) quality constructs, namely quality, service and as well internal control on both IS use user satisfaction. ultimate goal enhance success system. To achieve goal, a quantitative approach using survey questionnaire was employed collect data from 111 respondents who are familiar with AIS use. study utilized Smart PLS-SEM analyze collected test hypotheses. Additionally, proposed theoretical model based Delone McLean's Information System (D&M IS) Success Model support findings. results analysis revealed that paths leading utilization satisfaction were not significant through direct correlations. However, all other links involving found be according outcomes. This fills gap in limited understanding Jordan provides valuable contributions existing literature, particularly terms identifying determinants shaping net benefits derived AIS. validated Jordanian companies implementing AIS, can serve guide underscore importance Finally, highlights some implications, acknowledges limitations, presents prospects for subsequent endeavors.
Language: Английский
Citations
21
Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)
Published: Feb. 22, 2024
This study investigates the moderating role of political party affiliation in relationship between tax knowledge, service quality, and compliance. The gathered data from 450 respondents comprising informal sector traders within Kejetia market through a structured questionnaire administered by Ashtown Small Tax Office personnel. demographic characteristics reveal age, income, education as key control variables significantly influencing Using Partial Least Square Structural Equation Model (PLS-SEM), finds significant direct positive knowledge Additionally, quality positively affects Meanwhile, indirect results that mediates same mediation effect was realized for Further robustness checks using segmentations correlation young old compliance groups. Also, low-income taxpayer groups exhibit influence on educated group has is also all categories segmentation. These outcomes highlight dynamic enhancing national voluntary recommends individual taxpayers perceive civic duty not based partisanship affiliation. However, government should ensure equitable distribution infrastructure.
Language: Английский
Citations
8
Journal of Open Innovation Technology Market and Complexity, Journal Year: 2024, Volume and Issue: 10(3), P. 100368 - 100368
Published: Aug. 24, 2024
Language: Английский
Citations
6
Journal of financial reporting & accounting, Journal Year: 2024, Volume and Issue: unknown
Published: Feb. 6, 2024
Purpose This study aims to determine the impact of forensic accounting, probability detections, tax penalties, government spending, justice and ethics on value-added (VAT) evasion. Design/methodology/approach The uses partial least squares-structural equation modeling examine connection between sanction, detection, ethics, justice, accounting spending VAT evasion based 248 responses collected from retail industry in Jordan. Findings findings also demonstrate that there is a negative correlation sanctions, efficiency. Practical implications results, considering expenditure considerations, may emphasize importance adoption public sector authority. Additionally, are important for regulators decision-makers announcing new laws strategies Social It turns out authority can definitely improve their capacity protect funds limit practices within SMEs by adopting increased spending. Originality/value Numerous studies have been conducted at individual level context income link punishment, expands scant evidence this business avoidance. it advances prior integrating fresh elements, such as expenditure, never considered sector.
Language: Английский
Citations
5
E3S Web of Conferences, Journal Year: 2025, Volume and Issue: 614, P. 01014 - 01014
Published: Jan. 1, 2025
The article is devoted to innovative approaches of Islamic banking in supporting and financing clean energy projects. In the context global challenges related climate change need transition sustainable sources, an important tool for implementation environmentally friendly cost-effective financial principles, such as prohibition interest, uncertainty gambling, provide a special model that can be effectively applied renewable Key instruments, ijara, mudaraba mursala, opportunities investments solar, wind hydropower projects, well other technologies. structures examples successful application instruments sector, analyzes potential benefits faced by institutions when investing environmental main findings highlight further development support role finance combating ensuring future all countries.
Language: Английский
Citations
0
International Journal of Law and Management, Journal Year: 2024, Volume and Issue: unknown
Published: July 23, 2024
Purpose This study aims to understand the determinants of relationship between tax authorities and taxpayers in digital era how this impacts compliance behavior, especially context emerging countries like Morocco. Design/methodology/approach A qualitative methodology was adopted, involving interviews with inspectors auditors, certified accountants’ experts consultants. Data analysis conducted using IRAMUTEQ software. Findings The research highlights that relationship's quality level mutual trust are critical determining era. Central factors affecting encompass effective communication, simplification procedures, clarity laws digitization services. Furthermore, emphasizes these dynamics significantly influence behavior Morocco, revealing intricate connections relational aspects attitudes. Practical implications findings suggest fostering a mutually trusting relationship, through improved digitization, can enhance taxpayer compliance. is valuable for policymakers developing strategies improve systems countries. Originality/value contributes sparse literature on era, offering new insights into post COVID-19 crisis context. Its practical recommendations provide foundation aimed at improving and, consequently,
Language: Английский
Citations
3
Journal of Open Innovation Technology Market and Complexity, Journal Year: 2024, Volume and Issue: 10(2), P. 100299 - 100299
Published: May 16, 2024
In the context of evolving legal frameworks, this research investigates changing dynamics Non-Governmental Organizations (NGO)-government relationships in Jordan. Employing a critical methodology, study conducts in-depth interviews with NGO board members to gain insights into these intricate interactions. The primary findings highlight significant demands within sector. Firstly, there is call for streamlined process registering new NGOs, aimed at reducing bureaucratic obstacles and promoting organizational agility. Secondly, respondents emphasize need curtail government intervention domain, advocating more autonomous civil society. Concurrently, push expanding operational scope freeing them from unnecessary constraints. These collectively signify transformation typology NGO-government relationship, moving away traditional autonomy competition towards paradigm characterized by complementarity, collaboration, direct engagement. This shift has notable implications governance, impacting communication styles facilitating flow foreign funds. essence, offers glimpse relationship its potential enhance efficiency resilience NGOs Jordan, reflecting broader global trends governance
Language: Английский
Citations
1
Advances in data mining and database management book series, Journal Year: 2023, Volume and Issue: unknown, P. 107 - 140
Published: Sept. 28, 2023
The authors have developed an innovative topology by amalgamating consortium blockchain, often referred to as supervisory with fog computing. proposed system is organized into three distinct layers: the application layer, and blockchain security layer. To accommodate this model effectively, introduce novel proof of enhanced concept (PoEC) consensus mechanism. This approach employs homomorphic encryption secure transactions, which are then outsourced layer or devices. strategy mitigates various threats, including collusion attacks, phishing replay bolstering resilience each against such incursions. bolster measures further, our adopts a hybrid-deep learning protocol for safeguarding electronic medical records potential breaches while concurrently reducing latency through decentralized computing system.
Language: Английский
Citations
1
Deleted Journal, Journal Year: 2024, Volume and Issue: 34(60), P. 41 - 74
Published: Feb. 1, 2024
Language: Английский
Citations
0