IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v17y2024i12p579-d1550258.html
   My bibliography  Save this article

Determinants of Tax Decisions in Jordan: Income and Sales Auditor Perspective

Author

Listed:
  • Sajed Al-Khleifat

    (Department of Business Administration, Faculty of Business, Applied Science Private University, Amman 112612, Jordan)

  • Yousef Abu Siam

    (Department of Business Administration, Faculty of Business, Applied Science Private University, Amman 112612, Jordan)

  • Mahmoud Nassar

    (Department of Accounting and MIS, Gulf University for Science and Technology, Hawally 32093, Kuwait)

  • Mohammed Haroun Sharairi

    (College of Business, Al Ain University, Abu Dhabi 112612, United Arab Emirates)

Abstract

This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors from 2018 to 2022, this study adopts a quantitative methodology and collects data through structured surveys. The findings highlight key variables such as auditor independence, professional experience, and taxpayer knowledge as significant factors influencing tax decisions. The study recommends enhancing auditor training, fostering independence, and improving taxpayer education to promote transparency and fairness in tax systems.

Suggested Citation

  • Sajed Al-Khleifat & Yousef Abu Siam & Mahmoud Nassar & Mohammed Haroun Sharairi, 2024. "Determinants of Tax Decisions in Jordan: Income and Sales Auditor Perspective," JRFM, MDPI, vol. 17(12), pages 1-19, December.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:12:p:579-:d:1550258
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/17/12/579/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/17/12/579/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    2. Juan-Pierrà Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
    3. Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
    4. Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
    5. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    6. Thu Trang Ta & Thanh Nga Doan, 2022. "Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam," IJFS, MDPI, vol. 10(2), pages 1-14, May.
    7. Amad Rashid & Basariah Salim & Halimah Nasibah Ahmad, 2021. "Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-13, june.
    8. repec:hal:journl:hal-04763793 is not listed on IDEAS
    9. Basu Garg, 2021. "Brand awareness and preferences of rural youth for FMCG: An empirical study of district Bilaspur in Himachal Pradesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 14-22, May.
    10. Rainer Lenz & Gerrit Sarens, 2012. "Reflections on the internal auditing profession: what might have gone wrong?," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 532-549, June.
    11. George Tackie & Edward Marfo-Yiadom & Sampson Oduro Achina, 2016. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 184-184, October.
    12. Taiwo Olufemi Asaolu & Samuel Adebayo Adedokun & James Unam Monday, 2016. "Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience," International Business Research, Canadian Center of Science and Education, vol. 9(5), pages 196-204, May.
    13. Ashfaque Banbhan & Xinsheng Cheng & Nizam Ud Din, 2018. "Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy," Sustainability, MDPI, vol. 10(12), pages 1-19, December.
    14. Dominic S.B. Soh & Nonna Martinov-Bennie, 2011. "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 605-622, July.
    15. Prem Lal Joshi, 2021. "Which factors affect the internal audit effectiveness in India?," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 01-13, May.
    16. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    17. ADAMU Mohammed. Mahmoud & DAMAGUN, Y.M, 2023. "Determinants of Internal Audit Effectiveness in the Nigerian Paramilitary Agencies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1005-1022, November.
    18. Cecilia Lelly Kewo & Nova Ch Mamuaya, 2019. "Improving Quality of Financial Reporting Through Good Government Governance and Effectiveness of Internal Audit," International Journal of Economics and Financial Issues, Econjournals, vol. 9(6), pages 156-162.
    19. Mu’azu Saidu Badara, 2013. "Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 4(1), pages 16-23.
    20. Obal Usang & Basariah Salim, 2016. "Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria," Asian Social Science, Canadian Center of Science and Education, vol. 12(4), pages 1-28, April.
    21. Happyson Bimha & Patronella Bimha & Sibusiso Makhanya, 2021. "Risk assessment of coronavirus disease lockdown on psychosocial support delivery:Eswatini caregivers’ perspective," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 38-52, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:17:y:2024:i:12:p:579-:d:1550258. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.