Hijattulah Abdul-Jabbar

Hijattulah Abdul-Jabbar
Universiti Utara Malaysia | UUM · Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM)

PhD

About

53
Publications
51,376
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548
Citations
Introduction
Skills and Expertise
Additional affiliations
December 1994 - present
Universiti Utara Malaysia
Position
  • Professor (Associate)
Education
May 2006 - August 2009
Curtin University
Field of study
  • Economics (Taxation)

Publications

Publications (53)
Article
Full-text available
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally. The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particu...
Article
Full-text available
This research explores the intrinsic and extrinsic motivations driving donors to engage in fundraising appeals launched through social networking sites (SNSs) to mitigate COVID-19’s impact on vulnerable communities from a cross-national perspective. The research adopted a quantitative approach through a web-based survey; a total of 801 donors were...
Article
Purpose This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour. Design/methodology/approach A total of 575 self-administered questionnaires were distributed to active business owners in Alger...
Article
Purpose Government seeks to realize its economic objectives and eventually its social objectives as well through taxation. In a Muslim-majority economy, besides many types of taxation imposed, some government also legally enforced an alms tax (Zakat) via specific authority. The purpose of this study is to examine the role of enforcement in Zakat co...
Article
Purpose This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an unders...
Article
Full-text available
Purpose 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 m...
Article
Full-text available
Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers...
Article
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 earners (Asnaf) in Muslim countries, the Zakah collection remains low in these countries, especially in Yemen. Prior studies have elucidated that percei...
Article
Full-text available
Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se , this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: fo...
Article
Full-text available
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 i...
Article
Full-text available
Purpose With 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...
Article
Full-text available
Tax evasion is a universal phenomenon that challenges every government worldwide. The purpose of this paper is to propose a conceptual model for understanding factors influencing tax evasion that can be used to study and address tax-related challenges. The proposed model built upon a review of tax studies from behavioural aspect, particularly the s...
Article
Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/meth...
Article
Purpose 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 per...
Article
Full-text available
Most governments in Muslim developing countries have so far been managed Zakah only as a peripheral system and not as one of substantial components of the fiscal system. For instance, Yemen is predominantly one of the first Muslim countries in which Zakah was introduced during the early days of Islam as well as managed, collected and distributed or...
Article
Full-text available
Purpose 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. Design/methodology/approach The underpinning model used in this paper is the socio-economic t...
Article
Full-text available
The phenomenon of tax evasion has proved to be a common challenge across both the developing and developed countries. This may be considered a vital threat to national revenue of any government, and results in fiscal deficits. In the case of the developing countries, Palestine depends heavily on the revenue from tax and funds coming from internatio...
Article
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Electronic Tax Filing (ETF) in Jordan is implemented as part of e-government initiatives to enhance efficiency of Income and Sales Tax Department (ISTD). However, being among users, tax employees' acceptance and use of technology are interesting concerns. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this study inv...
Article
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This paper examines the relationship between ownership structure and real earnings management (REM). This paper uses data from 101 listed firms at Amman Stock Exchange (ASE) from 2011 to 2015. Using the random-effect generalized least square (GLS) regression model, the findings reveal that managerial and institutional ownership negatively influence...
Article
Full-text available
Although Zakah (Islamic tax) is considered to be a cornerstone of Islamic social system and mechanism for eradicating poverty among Muslim communities, the realization of noble socio-economic objectives of Zakah in most Muslim countries have so far remained a mirage. They are unable to bring out the destitute poor from the poverty trap and help the...
Article
Full-text available
This study considers the effect of foreign board members and age diversity on real earnings management (REM), by controlling the firm size, leverage and growth. This study employed quantitative methodology and longitudinal data for non-financial business firms, quoted on the Amman Stock Exchange from 2011 to 2015. Data were analysed using descripti...
Article
Full-text available
The current paper examines the relation between tax moral and the sales tax compliance of SMEs. The impact of tax moral on sales tax compliance has been received a very little attention. However, to date, there has been no work on the effect of tax moral on sales tax compliance among Jordanian SMEs. This relationship was then tested based on the su...
Article
Full-text available
Tax compliance is a serious and growing issue all over the world. The government of Jordan undertakes various fiscal measures to maximize domestic throughout the past few decades but according to the annual reports, the country still faces a sharp increase in net public debt and fiscal deficit brought about by the increase in the rate of tax non-co...
Article
Full-text available
Tax evasion remains an issue confronting most policy makers worldwide. Palestine, as an evolving developing country highly depends on tax revenue and funds from international aids to finance the country's growth plan. The current study aims at examining relationships between probability of detection, tax penalty, tax rate and income tax evasion by...
Article
Full-text available
Tax compliance is a serious and growing issue all over the world. The government of Jordan undertakes various fiscal measures to maximize domestic throughout the past few decades but according to the annual reports, the country still faces a sharp increase in net public debt and fiscal deficit brought about by the increase in the rate of tax non-co...
Article
Full-text available
This study analyses the relevance of tax consideration in earnings management (EM) by proposing a framework that integrates tax planning and tax disclosure aspects, in real earnings management (REM) model. Tax planning plays a core part in EM, whereby both tax planning and EM attempt to minimize the tax expenses. The quality of tax disclosure mitig...
Article
Full-text available
This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers' behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted through survey to collect the required data. The major...
Article
Despite the various fiscal measures recently undertaken by the Jordanian government to increase the domestic revenue, the reports of annual budget demonstrate that Jordan is challenged by a sharp rise in net public debt and fiscal deficit with the increase in tax non-compliance, specifically in sales tax. Therefore, the issue of sales tax non-compl...
Article
Full-text available
Tax evasion has been a continuous challenge to policy makers globally. Palestine, being a newly developing country, relies heavily on tax revenue and international aids to fund its nation moving forward. A good tax administration and an efficient tax collection are a prerequisite to secure a sufficient tax revenue. Similar to both developing and de...
Article
Full-text available
Zakah is a yearly religious obligation of individual Muslims to distribute among the rightful beneficiaries, either directly or indirectly via zakah collection authority. Besides tax, being a legal obligation, Muslim majority countries also administer zakah that collected from its Muslim citizen. Similar to tax, understanding compliance intention o...
Conference Paper
Full-text available
Geopolitical differences are often evident, where continuous political conflicts and instability exist, both within and among nations. Middle East is a fertile region for the existence of such conflicts, and thus the geopolitical differences exist, in some countries. However, the geopolitical differences issue is not confined to the matter itself,...
Article
Full-text available
Zakah (the alm tax), as one of the five pillars of Islam, aims at poverty reduction and eradication among Muslim community. Similar to tax, understanding the issue of non-compliance is highly relevant to the context of Zakah as well. In Yemen, the proceeds from Zakah are considered low, probably due to compliance gap. Several studies have been cond...
Article
Full-text available
Technology adoption does not only influence end-user, it also improves employee performance as well. Task-Technology-Fit Theory highlights the link between technology adoption and employee performance, however studies are rare in the context of taxation. This paper discusses whether electronic tax filing (ETF) adoption improves the employee perform...
Article
Full-text available
Taxation is a major source of revenue for majority of countries. Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits. Non-compliance of tax provision is a global phenomenon. The causes for tax non-compliance raise significant cases for governments and tax agencie...
Article
Almost all countries around the world are continuously facing problems and challenges with regards to compliance with tax rules and regulations. The scenario is prevalent in developing countries, especially the Middle East countries in general and Yemen in particular. Although many official reports in Yemen provided ample evidence of the existence...
Article
Almost all countries around the world are continuously facing problems and challenges with regards to compliance with tax rules and regulations. The scenario is prevalent in developing countries, especially the Middle East countries in general and Yemen in particular. Although many official reports in Yemen provided ample evidence of the existence...
Article
Full-text available
Taxation is a major source of revenue for majority of countries. Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits. Non-compliance of tax provision is a global phenomenon. The causes for tax non-compliance raise significant cases for governments and tax agencie...
Conference Paper
Full-text available
The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries. Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and attitude of taxpayers are among factors contributing...
Article
Full-text available
The problem of tax noncompliance is widely described as a serious global phenomenon, especially in developing and least developing countries. Literatures indicate a number of factors that could possibly influence tax noncompliance behaviour but there is no single theory that can explain the phenomenon of tax noncompliance behaviour. Thus, researche...
Conference Paper
Full-text available
Malaysian Government wanted to replace the Sales and Service Tax with Goods and Service Tax (GST). The first reading of the GST Bill was tabled in Parliament in December 2009 but the second reading planned in March 2010 was postponed till now. The government would only introduce once everyone understand and familiar with the tax. This study is aime...
Article
Full-text available
This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corpora...
Article
Full-text available
This study estimates the income tax compliance costs, and measures possible noncompliance behaviour, from a business managerial perspective in Malaysia. The findings reported in this paper are part of a larger nationwide mail survey into corporate Malaysian small and medium enterprises (SMEs) under the income tax self-assessment system. The finding...
Article
Full-text available
This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the traditional postal survey questionnaire technique, is pres...
Article
Full-text available
Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international tax literature exhibits a similar pattern of fixed costs effect whether measured for a specific tax or overall business taxes. In Malaysia, the government SME focus is often restricted to general business and finance-related issues. However, the iss...
Conference Paper
Full-text available
The difficulties faced by Small and Medium Enterprises (SMEs) in managing government laws and regulations, tax-related in particular, are largely acknowledged in the literature. Though there is some concern about the burden for businesses, the extent of government consideration, particularly to the SMEs, seems inconsistent. The lack of recognition...
Conference Paper
Full-text available
Two major reforms occurred in Malaysia in the year 2000. These were the move from the preceding year to a current year assessment system (from 2000) and the introduction of the self-assessment system (implemented in stages commencing in 2001). More recently, a proposed Goods and Services Tax (GST) has been postponed indefinitely following feedback...
Chapter
This paper analyzes the perception of Malaysian citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a mail questionnaire survey, the results of mean and comparative analysis show that tax evasion items were ran...
Article
Full-text available
The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview...

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