The e-filing system is an important e-government service in Malaysia. This paper investigates the... more The e-filing system is an important e-government service in Malaysia. This paper investigates the factors that lead to the acceptance of e-filing among taxpayers by using TAM. This study proposes a model consisting of three constructs, which are perceived usefulness, perceived ease of use and perceived risk. The model proposed by this study is a simpler model compared to other studies on e-filing. The confirmatory factor analysis shows that the model is an adequate fit. Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioral intention. All of the variables significantly influence behavioral intention. The perceived risk construct has a negative association with the perceived usefulness construct. However, there is no significant association between the perceived risk and perceived ease of use constructs.
Purpose– This study aims to examine whether the financial reporting practices of organisations ma... more Purpose– This study aims to examine whether the financial reporting practices of organisations managingwaqf(Islamic endowed trust funds) are Sharia-compliant.Design/methodology/approach– This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf.Findings– The authors found that both Islamic-based organisations use different sets of accounting procedures and practices, but that these accounting practices do not contradict the Sharia requirements prescribed in the SS 33 on waqf. However, the SS 33 onwaqfrequires thatwaqffunds to be utilised as stipulated by the waqif (donor) and that the accounting practices of both organisations do not adequately address this disclosure requirement. This study also found that the existing accounting practices adopted by organisations that managewaqfneed to incorporate more disclosure on their Sharia-based financing and their investment ofwaqffunds.Research limitations/implications– This study found that the AAOIFI’s SS33 onwaqfis a useful guide for identifying the gap between Sharia principles and conventional financial reporting practices for non-profit organisations, and that there are aspects of Sharia-based disclosure practices that are not adequately implemented in financial reporting practices of institutions managing waqf.Practical implications– This study proposes two essential Sharia-based disclosure practices for Islamic-based organisations that manage Islamic-based funds such as waqf. These two aspects are the disclosure on whetherwaqffunds are adequately utilised as stipulated by the waqif (donor) and what modifications to their existing financial reporting of their Sharia-based financing and investments are required to comply with the unique nature of waqf.Originality/value– This paper fulfils an identified need to study how Sharia principles can be incorporated into the financial reporting practices of organisations that manage Islamic-based funds such as waqf.
Page 1. International Review of Business Research Papers Vol. 4 No.5 October-November 2008 Pp.11-... more Page 1. International Review of Business Research Papers Vol. 4 No.5 October-November 2008 Pp.11-19 Tax Fairness Dimensions In An Asian Context: The Malaysian Perspective Anna A. Che Azmi and Kamala A. Perumal ...
This exploratory study examines the influence of trust and justice dimensions towards the governm... more This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive and procedural justice does not have any influence on the perceptions of trust of users of the e-filing systems. Thus, to establish a high level of trust and distributive justice with the citizens who use their e-filing systems, government authorities need to establish good communication with them, and offer honest justifications and explanations to them. The government also needs to tailor their online services such as e-filing to accommodate the needs of different user groups.
Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well... more Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits. Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties. This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners' aggressiveness impact negotiation outcomes.
Journal of Islamic Accounting and Business Research, 2015
Purpose– This study aims to examine whether the financial reporting practices of organisations ma... more Purpose– This study aims to examine whether the financial reporting practices of organisations managingwaqf(Islamic endowed trust funds) are Sharia-compliant.Design/methodology/approach– This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf.Findings– The authors found that both Islamic-based organisations use different sets of accounting procedures and practices, but that these accounting practices do not contradict the Sharia requirements prescribed in the SS 33 on waqf. However, the SS 33 onwaqfrequires thatwaqffunds to be utilised as stipulated by the waqif (donor) and that the accounting practices of both organisations do not adequately address this disclosure requirement. This study also found that the existi...
Electronic Government, an International Journal, 2015
This exploratory study examines the influence of trust and justice dimensions towards the governm... more This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive and procedural justice does not have any influence on the perceptions of trust of users of the e-filing systems. Thus, to establish a high level of trust and distributive justice with the citizens who use their e-filing systems, government authorities need to establish good communication with them, and offer honest justifications and explanations to them. The government also needs to tailor their online services such as e-filing to accommodate the needs of different user groups.
Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well... more Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits. Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties. This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners' aggressiveness impact negotiation outcomes.
Many countries have introduced e-filing of tax returns to help citizens fulfill their responsibil... more Many countries have introduced e-filing of tax returns to help citizens fulfill their responsibilities toward the government. However, despite the presence of such e-services, researchers argue e-filing of taxes is not popular among the public, especially in developing countries like Malaysia, because of the high perceived risk associated with the service. The lack of coordinated efforts on the part of the service provider to counter individual perceptions of risk further discourages the adoption of the tax e-filing service. The paper uses the technology acceptance model to understand how perceived risk and its facets influence the adoption behavior of consumers. By analyzing data from 249 Malaysian taxpayers, the authors found that facets of perceived risk have a positive relationship with the adoption of tax e-filing whereas perceived ease of use of the system does not have a positive relationship with the adoption of tax e-filing. The model suggests that different risk facets may influence the adoption of tax e-filing and perceived usefulness of the system differently.
Tax e-filing is one of the e-government services that is gaining importance for public to perform... more Tax e-filing is one of the e-government services that is gaining importance for public to perform their responsibility to the country through tax payment. Despite the rapid adoption of e-filing in Malaysia, the e-filing system is still unreliable especially at peak period which lead to high level of risk perceived by taxpayers. This paper proposes a framework that incorporates the significant affect of performance risk, which is a significant perceived risk facet, on tax e-filing adoption in Malaysia. In this paper, the framework also posits the perceived risk and performance risk within the Technology Acceptance Model (TAM) within the e-filing context. This model will serve as a useful guideline not only for devising strategies to promote e-government services, particularly tax e-filing service but also to improve the performance of the e-filing system.
The e-filing system is an important e-government service in Malaysia. This paper investigates the... more The e-filing system is an important e-government service in Malaysia. This paper investigates the factors that lead to the acceptance of e-filing among taxpayers by using TAM. This study proposes a model consisting of three constructs, which are perceived usefulness, perceived ease of use and perceived risk. The model proposed by this study is a simpler model compared to other studies on e-filing. The confirmatory factor analysis shows that the model is an adequate fit. Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioral intention. All of the variables significantly influence behavioral intention. The perceived risk construct has a negative association with the perceived usefulness construct. However, there is no significant association between the perceived risk and perceived ease of use constructs.
Purpose– This study aims to examine whether the financial reporting practices of organisations ma... more Purpose– This study aims to examine whether the financial reporting practices of organisations managingwaqf(Islamic endowed trust funds) are Sharia-compliant.Design/methodology/approach– This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf.Findings– The authors found that both Islamic-based organisations use different sets of accounting procedures and practices, but that these accounting practices do not contradict the Sharia requirements prescribed in the SS 33 on waqf. However, the SS 33 onwaqfrequires thatwaqffunds to be utilised as stipulated by the waqif (donor) and that the accounting practices of both organisations do not adequately address this disclosure requirement. This study also found that the existing accounting practices adopted by organisations that managewaqfneed to incorporate more disclosure on their Sharia-based financing and their investment ofwaqffunds.Research limitations/implications– This study found that the AAOIFI’s SS33 onwaqfis a useful guide for identifying the gap between Sharia principles and conventional financial reporting practices for non-profit organisations, and that there are aspects of Sharia-based disclosure practices that are not adequately implemented in financial reporting practices of institutions managing waqf.Practical implications– This study proposes two essential Sharia-based disclosure practices for Islamic-based organisations that manage Islamic-based funds such as waqf. These two aspects are the disclosure on whetherwaqffunds are adequately utilised as stipulated by the waqif (donor) and what modifications to their existing financial reporting of their Sharia-based financing and investments are required to comply with the unique nature of waqf.Originality/value– This paper fulfils an identified need to study how Sharia principles can be incorporated into the financial reporting practices of organisations that manage Islamic-based funds such as waqf.
Page 1. International Review of Business Research Papers Vol. 4 No.5 October-November 2008 Pp.11-... more Page 1. International Review of Business Research Papers Vol. 4 No.5 October-November 2008 Pp.11-19 Tax Fairness Dimensions In An Asian Context: The Malaysian Perspective Anna A. Che Azmi and Kamala A. Perumal ...
This exploratory study examines the influence of trust and justice dimensions towards the governm... more This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive and procedural justice does not have any influence on the perceptions of trust of users of the e-filing systems. Thus, to establish a high level of trust and distributive justice with the citizens who use their e-filing systems, government authorities need to establish good communication with them, and offer honest justifications and explanations to them. The government also needs to tailor their online services such as e-filing to accommodate the needs of different user groups.
Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well... more Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits. Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties. This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners' aggressiveness impact negotiation outcomes.
Journal of Islamic Accounting and Business Research, 2015
Purpose– This study aims to examine whether the financial reporting practices of organisations ma... more Purpose– This study aims to examine whether the financial reporting practices of organisations managingwaqf(Islamic endowed trust funds) are Sharia-compliant.Design/methodology/approach– This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf.Findings– The authors found that both Islamic-based organisations use different sets of accounting procedures and practices, but that these accounting practices do not contradict the Sharia requirements prescribed in the SS 33 on waqf. However, the SS 33 onwaqfrequires thatwaqffunds to be utilised as stipulated by the waqif (donor) and that the accounting practices of both organisations do not adequately address this disclosure requirement. This study also found that the existi...
Electronic Government, an International Journal, 2015
This exploratory study examines the influence of trust and justice dimensions towards the governm... more This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive and procedural justice does not have any influence on the perceptions of trust of users of the e-filing systems. Thus, to establish a high level of trust and distributive justice with the citizens who use their e-filing systems, government authorities need to establish good communication with them, and offer honest justifications and explanations to them. The government also needs to tailor their online services such as e-filing to accommodate the needs of different user groups.
Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well... more Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits. Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties. This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners' aggressiveness impact negotiation outcomes.
Many countries have introduced e-filing of tax returns to help citizens fulfill their responsibil... more Many countries have introduced e-filing of tax returns to help citizens fulfill their responsibilities toward the government. However, despite the presence of such e-services, researchers argue e-filing of taxes is not popular among the public, especially in developing countries like Malaysia, because of the high perceived risk associated with the service. The lack of coordinated efforts on the part of the service provider to counter individual perceptions of risk further discourages the adoption of the tax e-filing service. The paper uses the technology acceptance model to understand how perceived risk and its facets influence the adoption behavior of consumers. By analyzing data from 249 Malaysian taxpayers, the authors found that facets of perceived risk have a positive relationship with the adoption of tax e-filing whereas perceived ease of use of the system does not have a positive relationship with the adoption of tax e-filing. The model suggests that different risk facets may influence the adoption of tax e-filing and perceived usefulness of the system differently.
Tax e-filing is one of the e-government services that is gaining importance for public to perform... more Tax e-filing is one of the e-government services that is gaining importance for public to perform their responsibility to the country through tax payment. Despite the rapid adoption of e-filing in Malaysia, the e-filing system is still unreliable especially at peak period which lead to high level of risk perceived by taxpayers. This paper proposes a framework that incorporates the significant affect of performance risk, which is a significant perceived risk facet, on tax e-filing adoption in Malaysia. In this paper, the framework also posits the perceived risk and performance risk within the Technology Acceptance Model (TAM) within the e-filing context. This model will serve as a useful guideline not only for devising strategies to promote e-government services, particularly tax e-filing service but also to improve the performance of the e-filing system.
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