Kamil Md. Idris

Moderating role of religiosity on Zakat compliance behavior in Nigeria

Purpose n n n n nThis paper examines the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI). n n n n nDesign/methodology/approach n n n n nA survey of civil servants in Kano State, Nigeria was carried out and 474 valid observations were retrieved from the 700 distributed questionnaires. Partial least squares structural equation modeling (PLS-SEM) was used to validate the instrument that measures the variables, examined the structural model and the predictive relevance of the study’s model. n n n n nFindings n n n n nThe results revealed the suitability of both the TRA and the PLS-SEM in the study of ZEI behavioral intention in a developing country. All the hypothesized direct relationships were supported on the one hand. On the other hand, one of the two indirect relationships, subjective norm and behavioral intention moderated by religiosity was supported, but the other tests for moderating effects of religiosity on the relationship between attitude and behavioral intention was not. n n n n nPractical implications n n n n nPublic and private Zakat institutions in Muslim majority societies in Nigeria and in other Muslim countries may use the findings to focus their attention on the formulation of policies based on the findings of the study to strengthen eligible Zakat payers’ intention to comply to further boost their Zakat collections. n n n n nOriginality/value n n n n nThis study extends the TRA in the context of ZEI by proposing religiosity as a moderator in the predictive capacity of TRA on ZEI. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended TRA with religiosity as a moderating variable as well as its implications for theory and practice were also discussed.

E-Government Application: The Challanges in Malaysia

The changing trend to electronic device instead of manual filing system could enhance the collection of revenue and expedite the process. In fact it could help in reducing the burden and time of routine task i.e. checking and processing. However the acceptance level yet to be concern in certain area in government applications particularly in Malaysia. The idea of moving towards e-government in Malaysia as an alternative of the existing manual system started with the vision to be achieved in year 2020 in becoming a fully developed country. In rationalizing the vision, the Malaysian Government since then continuously spends a huge amount. Unfortunately, the huge amount of investment in upgrading the technology is seems to be wasted as there are certain operations not fully utilized the resources provided by the government. The evidence of low acceptance level in particular the e-filing system introduced by the Inland Revenue Board of Malaysia which is less than four per cent in year 2009 is one of the concern. Hence, the big question mark at this point is how could such situation turns out when the time for Malaysian government trying to achieve to the stage of developed nation is yet less than 10 years. The main objective of this study is to gain understanding on the gaps existed in the e-filing among the tax preparer. In seeking for the imperative answers, this research is design for the following objectives to determine the level of acceptance of tax e-filing; and to identify the determinants of tax e-filing acceptability.