أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية
As a result of the tremendous developments in information technology, there is a shortcoming in adopting the tax accounting used in the Income and Sales Tax Department. which still suffers from its lack of modern techniques in accounting, especially for linking and collecting tax from taxpayers,...
Saved in:
| id |
my-usim-ddms-13401 |
|---|---|
| record_format |
uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Tax administration and procedure--Jordan--Data processing. Tax planning--Data processing. Tax administration and procedure--Jordan--Data processing. Information technology. |
| spellingShingle |
Tax administration and procedure--Jordan--Data processing. Tax planning--Data processing. Tax administration and procedure--Jordan--Data processing. Information technology. طارق سميح حسين هناند Tariq Samih Hussien Hananfrh أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| description |
As a result of the tremendous developments in information technology, there is a
shortcoming in adopting the tax accounting used in the Income and Sales Tax
Department. which still suffers from its lack of modern techniques in accounting,
especially for linking and collecting tax from taxpayers, such as the electronic
payment and tax collection system. This study aims to identify the impact of
computerised tax information systems on the quality of income tax statements and tax
performance in the Jordanian Income and Sales Tax Department. It also aims to
identify the mediating role of tax governance as well as the moderating role of
religiosity and disclosure of information. To achieve this, the analytical-descriptive
approach was relied upon. Where the study population consisted of all Jordanian
income and Sales Tax Department auditors ،a simple random sample was taken.
Furthermore, 224 questionnaires were subjected to statistical analysis after deleting
missing values and outliers. Additionally, 8 interviews were conducted with
department managers and heads of audit departments. The results of SPSS and Smart
PLS4 found that there is a positive and significant effect of computerised tax
information systems on the quality of the income tax statement and tax performance.
In addition, tax governance has a partial mediating effect between computerised tax
information systems and the quality of the income tax statement and tax performance.
There is also a positive and significant impact of the powers and privacy on the
disclosure of information. which improves the relationship between computerised tax
information systems and the quality of income tax statements and tax performance.
Moreover, the findings indicate that religiosity has a moderate effect on the
relationship between computerised tax information systems and the quality of the
income tax statement and tax performance, as well as between information disclosure
and the quality of the income tax statement. Furthermore, this study recommends that
Jordanian Income and Sales Tax should develop and update the electronic system
periodically. as well as working to link the Jordanian Income and Sales Tax
Department with all sensitive government departments, such as the Land and Survey
Department, banks, and the Ministry of Municipalities. which shows the extent of the
credibility of the tax returns submitted by the taxpayer. This link contributes to
ensuring the speedy completion of work and improving the efficiency of tax
performance, starting with submitting a high-quality tax return that is compatible with
records in other government departments. |
| format |
Thesis |
| author |
طارق سميح حسين هناند Tariq Samih Hussien Hananfrh |
| author_facet |
طارق سميح حسين هناند Tariq Samih Hussien Hananfrh |
| author_sort |
طارق سميح حسين هناند |
| title |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| title_short |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| title_full |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| title_fullStr |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| title_full_unstemmed |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| title_sort |
أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية |
| granting_institution |
Universiti Sains Islam Malaysia |
| url |
https://oarep.usim.edu.my/bitstreams/e9bba95a-0d09-47de-a5e0-77fed29f570b/download https://oarep.usim.edu.my/bitstreams/d0083955-a394-437a-ae14-bd2b5fb43f91/download https://oarep.usim.edu.my/bitstreams/fe981b37-dc13-4519-bf62-b9972ff251db/download https://oarep.usim.edu.my/bitstreams/2fe0ae9d-bfa5-4c98-b695-3d312f423c35/download https://oarep.usim.edu.my/bitstreams/f2425a66-88a6-4258-ac3c-74155a4193ea/download https://oarep.usim.edu.my/bitstreams/054f911d-36cb-433e-aaf3-2c5a6719cfe1/download https://oarep.usim.edu.my/bitstreams/0b8bc6eb-41d5-47bf-bf6e-a528de0b5c5f/download https://oarep.usim.edu.my/bitstreams/a3cc5987-69a9-4152-a33c-361b06d21219/download https://oarep.usim.edu.my/bitstreams/08952701-99a5-4b04-aa37-b6a596dd12a3/download |
| _version_ |
1812444908412207104 |
| spelling |
my-usim-ddms-134012024-05-29T20:06:01Z أثر نظم المعلومات الضريبية المحوسبة على جودة الإقرارات الضريبية والأداء الضريبي من خلال الحوكمة الضريبية: الدور الملطف للتدين وافشاء المعلومات في دائرة ضريبة الدخل والمبيعات الاردنية ‘athar nuzum al-ma’lumat al-ḍarībīyah al-muḥawsabah ala Jawdat al-daribiyah wa al-ada al-ḍarībī min khilala al-ḥawkamah al-ḍarībīyah : al-dawr al-mulataf l lil-tadayyun wafsha al-maʻlūmāt fi da’irat darabiyah al-dakhl wa-al-mabi’at al-Urdunīyah The effect computerized tax informations systems on the quality of tax returns and tax performance through tax governance: The moderating role of religiosity and information disclosure in jordian ISTD طارق سميح حسين هناند Tariq Samih Hussien Hananfrh As a result of the tremendous developments in information technology, there is a shortcoming in adopting the tax accounting used in the Income and Sales Tax Department. which still suffers from its lack of modern techniques in accounting, especially for linking and collecting tax from taxpayers, such as the electronic payment and tax collection system. This study aims to identify the impact of computerised tax information systems on the quality of income tax statements and tax performance in the Jordanian Income and Sales Tax Department. It also aims to identify the mediating role of tax governance as well as the moderating role of religiosity and disclosure of information. To achieve this, the analytical-descriptive approach was relied upon. Where the study population consisted of all Jordanian income and Sales Tax Department auditors ،a simple random sample was taken. Furthermore, 224 questionnaires were subjected to statistical analysis after deleting missing values and outliers. Additionally, 8 interviews were conducted with department managers and heads of audit departments. The results of SPSS and Smart PLS4 found that there is a positive and significant effect of computerised tax information systems on the quality of the income tax statement and tax performance. In addition, tax governance has a partial mediating effect between computerised tax information systems and the quality of the income tax statement and tax performance. There is also a positive and significant impact of the powers and privacy on the disclosure of information. which improves the relationship between computerised tax information systems and the quality of income tax statements and tax performance. Moreover, the findings indicate that religiosity has a moderate effect on the relationship between computerised tax information systems and the quality of the income tax statement and tax performance, as well as between information disclosure and the quality of the income tax statement. Furthermore, this study recommends that Jordanian Income and Sales Tax should develop and update the electronic system periodically. as well as working to link the Jordanian Income and Sales Tax Department with all sensitive government departments, such as the Land and Survey Department, banks, and the Ministry of Municipalities. which shows the extent of the credibility of the tax returns submitted by the taxpayer. This link contributes to ensuring the speedy completion of work and improving the efficiency of tax performance, starting with submitting a high-quality tax return that is compatible with records in other government departments. Universiti Sains Islam Malaysia 2024-01 Thesis other https://oarep.usim.edu.my/handle/123456789/13401 https://oarep.usim.edu.my/bitstreams/e9bba95a-0d09-47de-a5e0-77fed29f570b/download ef703646a92335e005517dfa5d541b3a https://oarep.usim.edu.my/bitstreams/d0083955-a394-437a-ae14-bd2b5fb43f91/download ccb6813dce26596ace69e91f8a534c10 https://oarep.usim.edu.my/bitstreams/fe981b37-dc13-4519-bf62-b9972ff251db/download 14a30622201fb757326cc1d6f1f6ef19 https://oarep.usim.edu.my/bitstreams/2fe0ae9d-bfa5-4c98-b695-3d312f423c35/download 53fecb725a5fa92c45dbdb1e18b58b11 https://oarep.usim.edu.my/bitstreams/f2425a66-88a6-4258-ac3c-74155a4193ea/download 84f8f103d656f3fa32222788340044d3 https://oarep.usim.edu.my/bitstreams/054f911d-36cb-433e-aaf3-2c5a6719cfe1/download 358c084006447c73101b94088ecd5700 https://oarep.usim.edu.my/bitstreams/0b8bc6eb-41d5-47bf-bf6e-a528de0b5c5f/download df4768236e78609c29e16d91c7267cd7 https://oarep.usim.edu.my/bitstreams/a3cc5987-69a9-4152-a33c-361b06d21219/download 9ca3be0c560d5d297f2a31004fc67302 https://oarep.usim.edu.my/bitstreams/08952701-99a5-4b04-aa37-b6a596dd12a3/download 8c4fcb81c26403017ed0a61b6932ca5d https://oarep.usim.edu.my/bitstreams/33645c19-f1e8-409e-a8bc-0ab0517af33a/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/a0b77af6-9623-43a5-8723-28d202d4c46f/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/219cfb92-5f3a-431c-a4a7-9be87715ae68/download 736babd619897705c5fc9ec3958b7242 https://oarep.usim.edu.my/bitstreams/a340c0d3-609e-4680-b6c9-61600ed2cd62/download f4c1bf848f1f11b031581e0fa7b30356 https://oarep.usim.edu.my/bitstreams/dbc899a2-7ddd-4beb-b48e-b9db439c9404/download 1f5719924344de8f080163bb07862680 https://oarep.usim.edu.my/bitstreams/1f281bc7-3aec-48ac-b992-855129159cc1/download 7e3b628d292d75d7af9d36d5a757bb13 https://oarep.usim.edu.my/bitstreams/d7d6896f-d1c4-4d98-839b-dde6d2ccb82c/download a417a18984d843d77f79bf0552951717 https://oarep.usim.edu.my/bitstreams/8ab2ead2-3cff-4f27-aef6-18df5eb4d0a3/download e5222c088f7e9470e5c2edf81f022ec2 https://oarep.usim.edu.my/bitstreams/80092972-51b1-45d6-bc5b-a41d0ed9f62e/download 1d21b296d9f08547659b7eee13a0920d https://oarep.usim.edu.my/bitstreams/7c48d8b7-6ff3-4eb5-b716-d43e7844995b/download 76e6f0ab580af4bc1378711aeb4adcb0 Tax administration and procedure--Jordan--Data processing. Tax planning--Data processing. electronic payment, tax collection system, ordanian income and Sales Tax Department Information technology. |