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Digital Financial Inclusion (DFI) refers to efforts to make digital financial services available and affordable to all individuals and institutions, regardless of their net expense or institution size and demographic location. Despite the immense benefits of DFI and DFI-based products and services such as mobile money and payment systems, users’ acceptance is thin, limited, and disappointing in some developing countries as Jordan. Consequently, this study has investigated the factors influencing the acceptance of the mobile payment system in the Jordanian context. This study’s research model synthesizes the Technology Acceptance Model (TAM) variables and extended the model with perceived financial cost as an independent variable. The research model has been empirically confirmed by fitting the model to data collected from 304 Jordanian citizens using a survey instrument. The data were analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM). The result has confirmed that behavioural intention to use the m-payment system is significantly and positively influenced by perceived usefulness and perceived financial cost; behavioural intention to use m-payment system was not found to be significantly and positively influenced by perceived ease of use and hence the related hypothesis was not supported. Finally, conclusions and recommendations are further discussed in the last section of this paper.
Abdalwali Lutfi; Manaf Al-Okaily; Malek Alshirah; Ahmad Alshira’H; Thaer Abutaber; Manal Almarashdah. Digital Financial Inclusion Sustainability in Jordanian Context. Sustainability 2021, 13, 6312 .
AMA StyleAbdalwali Lutfi, Manaf Al-Okaily, Malek Alshirah, Ahmad Alshira’H, Thaer Abutaber, Manal Almarashdah. Digital Financial Inclusion Sustainability in Jordanian Context. Sustainability. 2021; 13 (11):6312.
Chicago/Turabian StyleAbdalwali Lutfi; Manaf Al-Okaily; Malek Alshirah; Ahmad Alshira’H; Thaer Abutaber; Manal Almarashdah. 2021. "Digital Financial Inclusion Sustainability in Jordanian Context." Sustainability 13, no. 11: 6312.
Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer’s model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.
Ahmad Farhan Alshira’H; Moh’D Alsqour; Abdalwali Lutfi; Adi Alsyouf; Malek Alshirah. A Socio-Economic Model of Sales Tax Compliance. Economies 2020, 8, 88 .
AMA StyleAhmad Farhan Alshira’H, Moh’D Alsqour, Abdalwali Lutfi, Adi Alsyouf, Malek Alshirah. A Socio-Economic Model of Sales Tax Compliance. Economies. 2020; 8 (4):88.
Chicago/Turabian StyleAhmad Farhan Alshira’H; Moh’D Alsqour; Abdalwali Lutfi; Adi Alsyouf; Malek Alshirah. 2020. "A Socio-Economic Model of Sales Tax Compliance." Economies 8, no. 4: 88.
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-compliance, and this particularly holds true for sales tax. Therefore, this study generally focuses on the topic of tax non-compliance, specifically sales tax in the Jordanian context. Literature is still lacking of studies that examined determinants of sales tax compliance and several determinants may be the causes behind the non-compliance phenomenon but a general tax compliance model is not effective in explaining the issue. Therefore, for an in-depth understanding of sales tax compliance determinants in Jordanian SMEs, the present research brings forth an extension of Fischer’s model of tax compliance, with the addition of the moderating influence of tax services quality. The proposed model takes social, psychological and economic factors into consideration within one comprehensive model to provide insight into sales tax compliance among SMEs in Jordan.
Ahmad Farhan Alshira’H; Hijattulah Abdul-Jabbar. A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research. International Journal of Economics and Finance 2019, 11, p114 .
AMA StyleAhmad Farhan Alshira’H, Hijattulah Abdul-Jabbar. A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research. International Journal of Economics and Finance. 2019; 11 (5):p114.
Chicago/Turabian StyleAhmad Farhan Alshira’H; Hijattulah Abdul-Jabbar. 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research." International Journal of Economics and Finance 11, no. 5: p114.