Papers by Izlawanie Muhammad

THE 4th INTERNATIONAL CONFERENCE ON ISLAMIC ECONOMICS 2025 e-PROCEEDING, 2025
The urgency of improving the quality of tax audits has never been more pressing, as economic stab... more The urgency of improving the quality of tax audits has never been more pressing, as economic stability and public confidence in tax systems are contingent upon equitable and effective audits. This paper examines the impact of tax auditor motivation and situational factors, specifically key performance indicators (KPI) and time pressure on tax audit quality. As tax authorities face rising demands for efficiency and accuracy, finding a balance between motivation and situational pressures becomes crucial. Using a literature-based approach, this study creates a framework that highlights the consequences of excessive performance pressure
while emphasizing the importance of sustainable audit methods. The study reveals that while motivation improves audit quality, uncontrolled KPI and time pressure may jeopardize fairness. This paper emphasizes the need for policymakers and tax authorities to improve performance evaluation systems and relieve unwarranted pressure to maintain audit integrity. While conceptual in nature, this article lays the groundwork for future empirical studies and adds to the discussion about optimizing tax audit processes.

INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTICES, 2025
This study examines the global research landscape surrounding the factors that influence taxpayer... more This study examines the global research landscape surrounding the factors that influence taxpayer behaviour, with a specific focus on tax incentives, tax deductions, and tax relief. Governments widely employ these fiscal tools to influence compliance, stimulate economic growth, and support social development. Nonetheless, academic inquiry into their behavioral impact remains fragmented. The primary aim of this research is to provide a comprehensive bibliometric analysis of scholarly output in this domain and to identify key trends, thematic clusters, and collaborative networks within it. The central problem addressed is the lack of a consolidated understanding of how these tax mechanisms have been studied globally, as well as the existing gaps, particularly in developing countries. Using Scopus as the primary data source, a total of 825 peer-reviewed documents published between 2000 and 2025 were extracted through a keyword search strategy that included the terms “Tax
Incentives,” “Tax Deduction,” and “Tax Relief.” The data were cleaned using
OpenRefine and visualised through VOSviewer for co-authorship, keyword
co-occurrence, and citation analysis. Results show that the United States,
China, and the United Kingdom are the leading contributors, with “Tax
Incentives” being the most frequently occurring keyword. Key thematic areas include investment promotion, corporate tax avoidance, Research and Development (R&D) support, and emerging links to sustainability and
innovation. Although Malaysia ranks 12th in publication output, its
contribution remains modest. This reveals a significant research gap in the
Malaysian context, where extensive use of tax incentives is prevalent in policy practice, yet empirical and behaviour-focused academic studies are limited. In conclusion, this bibliometric review highlights a growing and diversifying research interest in tax-based behavioural tools. It underscores the urgent need for more context-specific studies in Malaysia to support evidence-based policymaking and optimise the effectiveness of fiscal instruments.

ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SMES, 2025
This study presents a bibliometric analysis of Tax Incentives to uncover the global research stru... more This study presents a bibliometric analysis of Tax Incentives to uncover the global research structure, trends, and intellectual landscape in this field. Tax incentives, widely used by governments to stimulate investment, innovation, and economic growth, have generated a growing body of academic literature. Despite this, a systematic overview of the development and influence of research on tax incentives remains limited. To address this gap, this study employed a bibliometric approach using the Scopus database with two primary keywords: "Tax" and "Incentives." A total of 1,153 documents were identified and analysed using a combination of Scopus Analyzer for publication trends and citation metrics. Open Refine for data cleaning and standardisation, and
VOSviewer for mapping co-authorship, keyword co-occurrence, and country collaborations. The findings indicate a consistent increase in scholarly output over the past decade, with the United States, China, and the United Kingdom leading in publication volume and citation impact. Using keyword co-occurrence, researchers spotted areas of prioritized research such as investment growth, innovation, economic development, and tax administration, reflecting the multidimensional focus of tax incentives research. Country collaboration networks show increasing international partnerships, especially between developed and emerging economies. Furthermore, highly cited authors and influential journals were identified, providing insight into the field's key contributors. Overall, this study highlights the evolving research landscape surrounding tax incentives and offers a comprehensive reference for researchers, practitioners, and policymakers. The findings illustrate past and
current research directions, pointing toward emerging gaps and opportunities, particularly in aligning tax policy with technological change and sustainable development goals. This analysis contributes a more nuanced understanding of how tax incentives are studied and applied across disciplines and regions.

Sains Insani, 2025
This systematic literature review explores the role of tax incentives in influencing tax complian... more This systematic literature review explores the role of tax incentives in influencing tax compliance, providing a structured analysis of recent research. The relationship between tax incentives and compliance is crucial for policymakers seeking to optimise tax systems and enhance revenue collection. Despite extensive studies, debates persist over the effectiveness of various tax incentives. Addressing this gap, the review synthesises findings from studies published between 2022 and 2024, selected using rigorous criteria from databases like Scopus and Web of Science. The PRISMA framework guided the review process, culminating in the analysis of 28 studies across diverse economic contexts and methodologies. Three key themes emerged: (1) tax incentives and corporate behaviour, (2) tax compliance and behavioural factors, and (3) tax policy and economic outcomes. Quantitative analysis reveals that tax incentives-such as deductions, credits, and tax cuts-can significantly enhance compliance, especially in jurisdictions with well-designed policies. However, the effectiveness depends on factors like enforcement mechanisms and socioeconomic conditions. Non-monetary incentives, including social recognition and satisfaction, also positively impact compliance, complementing financial benefits. The findings underscore the importance of combining monetary and behavioural incentives for optimal compliance. Effective tax incentive policies require robust enforcement and transparent communication to maximise their potential. This review highlights the necessity of contextspecific design and implementation, offering valuable insights for policymakers and researchers. By addressing gaps in the literature, it contributes to a deeper understanding of the dynamics between tax incentives and taxpayer compliance.

JOURNAL INFORMATION AND TECHNOLOGY MANAGEMENT (JISTM), 2025
Information Systems (IS) effectiveness has emerged as a critical research area in the face of rap... more Information Systems (IS) effectiveness has emerged as a critical research area in the face of rapid digital transformation and the increasing reliance on technology across various sectors. Despite the field’s maturity, theoretical development and research focus remain fragmented, necessitating a comprehensive synthesis of its evolution. This study presents a bibliometric analysis titled “Click, Measure, Succeed: A Bibliometric Journey of Theoretical Contributions and Research Gaps in Information Systems Effectiveness” to uncover historical trends, influential works, key contributors, and potential research gaps. The problem underpinning this research lies in the limited understanding of how theoretical contributions—particularly the DeLone and McLean Information Systems Success Model (D&M ISSM), the Technology Acceptance Model (TAM), and the Task-Technology Fit (TTF) model have shaped and evolved within the IS effectiveness domain over time. To address this, bibliographic data were extracted from the Scopus database using defined keywords, yielding a refined dataset of 1,121 publications spanning from 1975 to 2025. The data were cleaned and standardized using OpenRefine, analyzed quantitatively via Scopus Analyzer, and visualized through VOSviewer version 1.6.20, enabling the mapping of co-authorship, keyword co-occurrence, and citation networks. Key findings reveal a notable publication surge after 2020, with the United States, Indonesia, and Malaysia leading in output. Seminal works by DeLone and McLean dominate citation metrics, underscoring the enduring influence of the D&M ISSM. In contrast, research grounded in TAM and TTF increasingly highlights user acceptance and alignment between tasks and technology as critical factors in the success of IS. Keyword clustering reveals four thematic concentrations: system quality, service performance, user satisfaction, and digital transformation. Despite growing interest, collaboration among countries remains limited, and theoretical diversification is still narrow. This study contributes to academic discourse by mapping the intellectual structure of IS effectiveness research and identifying gaps that warrant further exploration, particularly in emerging economies and across disciplinary boundaries. By consolidating fragmented knowledge, this research aids scholars in navigating past contributions while paving strategic directions for future inquiry into IS effectiveness.

This systematic literature review explores the role of tax incentives in influencing tax complian... more This systematic literature review explores the role of tax incentives in influencing tax compliance, providing a structured analysis of recent research. The relationship between tax incentives and compliance is crucial for policymakers seeking to optimise tax systems and enhance revenue collection. Despite extensive studies, debates persist over the effectiveness of various tax incentives. Addressing this gap, the review synthesises findings from studies published between 2022 and 2024, selected using rigorous criteria from databases like Scopus and Web of Science. The PRISMA framework guided the review process, culminating in the analysis of 28 studies across diverse economic contexts and methodologies. Three key themes emerged: (1) tax incentives and corporate behaviour, (2) tax compliance and behavioural factors, and (3) tax policy and economic outcomes. Quantitative analysis reveals that tax incentives-such as deductions, credits, and tax cuts-can significantly enhance compliance, especially in jurisdictions with well-designed policies. However, the effectiveness depends on factors like enforcement mechanisms and socioeconomic conditions. Non-monetary incentives, including social recognition and satisfaction, also positively impact compliance, complementing financial benefits. The findings underscore the importance of combining monetary and behavioural incentives for optimal compliance. Effective tax incentive policies require robust enforcement and transparent communication to maximise their potential. This review highlights the necessity of contextspecific design and implementation, offering valuable insights for policymakers and researchers. By addressing gaps in the literature, it contributes to a deeper understanding of the dynamics between tax incentives and taxpayer compliance.

JOURNAL OF INFORMATION SYSTEM AND TECHNOLOGY MANAGEMENT (JISTM), 2025
In an era of accelerating digital transformation, the integrity and efficiency of tax audits have... more In an era of accelerating digital transformation, the integrity and efficiency of tax audits have become more critical than ever. As governments confront increasing fiscal pressures, ensuring high-quality audits is essential to safeguarding national revenues and public trust. However, despite widespread implementation of Information Systems (IS) in audit processes, there remains a limited understanding of how IS effectiveness truly impacts tax audit quality. This systematic literature review seeks to address this pressing gap by synthesizing empirical evidence on the role of IS in enhancing tax audit performance. Guided by the PRISMA protocol, an advanced search strategy was applied across Scopus and Web of Science databases, yielding 25 eligible primary studies. Through thematic analysis, four dominant themes were identified: (1) System Quality and Technological Infrastructure, which highlights the importance of robust, integrated digital tools in improving audit efficiency; (2) Information Quality and Audit Decision-Making, emphasizing the role of reliable, timely, and relevant data in strengthening auditor judgment; (3) Service Quality and Auditor Support Systems, underlining the influence of technical support, training, and responsiveness on successful IS adoption; and (4) Intention to Use and Technology Acceptance in Auditing, focusing on behavioural and organizational factors shaping IS utilization. The review reveals that IS effectiveness is not solely a matter of system performance but also hinges on how well systems are aligned with user needs, organizational context, and audit objectives. These findings offer urgent and practical implications for tax authorities, developers, and policymakers seeking to enhance audit credibility through digital innovation. By bridging the gap between technology and audit practice, this review lays the groundwork for more targeted investments and informed strategies in digital audit reforms.

Journal of Islamic, Social, Economics and Development (JISED), 2025
The growing importance of effective tax administration has led to increased scholarly interest in... more The growing importance of effective tax administration has led to increased scholarly interest in the topic of tax audit quality. However, the existing body of research remains broad and fragmented, lacking a cohesive understanding of its development and focus areas. This study aims to identify prevailing patterns, key contributions, and research gaps in the field of tax audit quality, employing a bibliometric approach. The data for this analysis were obtained exclusively from the Scopus database. A structured and systematic process was followed, utilising three main tools: Scopus Analyser to assess publication metrics, OpenRefine for data cleaning, and VOSviewer for mapping and visualising relationships among authors, keywords, and citations. After a careful screening process, a total of 1,303 relevant publications were identified. The results reveal a noticeable increase in research output from 2010 onwards, with the highest number of publications recorded in the year 2024. Countries such as the United States, China, Indonesia, and Malaysia were identified as major contributors to the literature. Frequently occurring keywords included audit quality, audit fees, auditor tenure, and internal audit. Despite the growth in research, only a limited number of studies focused specifically on national tax auditors, particularly those working in government tax agencies. This highlights a critical gap in the literature and suggests a need for more focused empirical research that considers the unique roles and challenges of public sector tax auditors. By offering a comprehensive overview of the academic landscape, this study contributes to a better understanding of how tax audit quality has evolved as a research topic and serves as a valuable guide for future investigations in this area.

Social and Management Research Journal
In the digital age, crowdfunding has emerged as a prominent way of raising funds, embraced by ent... more In the digital age, crowdfunding has emerged as a prominent way of raising funds, embraced by entrepreneurs and project owners who seek financial backing for their ventures. Through crowdfunding platforms, certain individuals have witnessed the success of campaigns that draw significant funds, enabling the realisation of their projects. However, it's essential to know that not all crowdfunding efforts are equal. While some campaigns may struggle to meet their funding goals, others exceed expectations by a considerable margin. Like other online platforms, trust plays a crucial role in establishing and nurturing relationships within crowdfunding campaigns. Project owners seek confidence that donations contributed by supporters for their social projects are used for their intended purposes. Additionally, the quality of projects has a substantial influence. Hence, the primary objectives of this study are to investigate how project quality (video and logo) could potentially influence...
FEM Newsletter, 2024
In Malaysia, both direct and indirect taxation strategies are being used to modernise the tax sys... more In Malaysia, both direct and indirect taxation strategies are being used to modernise the tax system for the digital economy. However, there are challenges in the way of these initiatives, like concerns with data governance and developing a cybersecurity culture. ase selection procedures (Said et al., 2022). There is a dire need to solve these problems by filling the taxation-related research gaps in the digital economy.

Jurnal pengurusan, Aug 31, 2023
This study investigates public personal traits and demographic factors influencing their acceptan... more This study investigates public personal traits and demographic factors influencing their acceptance of the implementation of carbon tax policy in Malaysia. Understanding the public's acceptance behaviour becomes crucial as carbon tax gains attention in developing countries. Through an online survey of 566 respondents, the research employs multiple regression analysis, t-test and one-way analysis of variance to examine the relationships. The results indicate that the carbon tax policy receives positive support from the public, who perceive carbon tax as an effective policy to reduce carbon emissions, those willing to pay more to protect the environment, those who recognise climate change as a serious issue and the Chinese community. These findings fill a gap in the environmental taxation literature for developing countries, offering insights for the Malaysian government to formulate effective strategies for public support. It is imperative for the government to consistently disseminate information to the public and create awareness through mass media regarding the serious issue of climate change and the effectiveness of a carbon tax to mitigate it. Regardless of the political party in power, adopting a carbon tax should be prioritised as a national agenda to maintain the country's economic, social, and environmental sustainability to demonstrate the government's unwavering commitment.

Management Accounting Review, 2024
The years 2020 and 2021 were challenging years for many governments worldwide due to the COVID-19... more The years 2020 and 2021 were challenging years for many governments worldwide due to the COVID-19 pandemic. In the aftermath of the global health crisis, the International Monetary Fund strongly recommended that governments in developing countries should not only focus on economic recovery but also ensure environmental sustainability. In response to this suggestion, the Malaysian government announced the introduction of a carbon tax in the 12 th Malaysian Plan (2021-2025). However, there was little information on the policy, and the government had not announced the framework. The proposed policy also raised the question of how it would be implemented under the COVID-19 economic recovery plan. This study aimed to propose a framework for implementing the Malaysian carbon tax and explore possible obstacles for the government in implementing the policy. A qualitative research methodology was used, involving document analysis and in-depth interviews. Based on the analysis, a Malaysian carbon tax framework consisting of 10 main components was constructed. In implementing the policy, the government needs strategies to overcome various challenges, including lack of expertise and public resistance. In addition to enhancing the Malaysian carbon tax literature, the findings of this study will serve as a solid foundation for the government to implement a feasible and acceptable carbon tax policy.

Social and Management Research Journal, 2023
In the digital age, crowdfunding has emerged as a prominent way of raising funds, embraced by ent... more In the digital age, crowdfunding has emerged as a prominent way of raising funds, embraced by entrepreneurs and project owners who seek financial backing for their ventures. Through crowdfunding platforms, certain individuals have witnessed the success of campaigns that draw significant funds, enabling the realisation of their projects. However, it's essential to know that not all crowdfunding efforts are equal. While some campaigns may struggle to meet their funding goals, others exceed expectations by a considerable margin. Like other online platforms, trust plays a crucial role in establishing and nurturing relationships within crowdfunding campaigns. Project owners seek confidence that donations contributed by supporters for their social projects are used for their intended purposes. Additionally, the quality of projects has a substantial influence. Hence, the primary objectives of this study are to investigate how project quality (video and logo) could potentially influence crowd trust when considering donations. By examining these factors, we aim to gain valuable insights into the dynamics of crowdfunding campaigns. Using a sample of 420 participants residing in the Klang Valley, this study empirically demonstrated that project quality significantly contributes to enhancing crowd trust. The findings presented in this paper hold the potential to offer valuable insights to project owners aiming to augment their funding goals within crowdfunding projects.

Jurnal Pengurusan, 2023
This study investigates public personal traits and demographic factors influencing their acceptan... more This study investigates public personal traits and demographic factors influencing their acceptance of the implementation of carbon tax policy in Malaysia. Understanding the public's acceptance behaviour becomes crucial as carbon tax gains attention in developing countries. Through an online survey of 566 respondents, the research employs multiple regression analysis, t-test and one-way analysis of variance to examine the relationships. The results indicate that the carbon tax policy receives positive support from the public, who perceive carbon tax as an effective policy to reduce carbon emissions, those willing to pay more to protect the environment, those who recognise climate change as a serious issue and the Chinese community. These findings fill a gap in the environmental taxation literature for developing countries, offering insights for the Malaysian government to formulate effective strategies for public support. It is imperative for the government to consistently disseminate information to the public and create awareness through mass media regarding the serious issue of climate change and the effectiveness of a carbon tax to mitigate it. Regardless of the political party in power, adopting a carbon tax should be prioritised as a national agenda to maintain the country's economic, social, and environmental sustainability to demonstrate the government's unwavering commitment.

Sustainability
Trust in government is a significant factor influencing the public acceptability of environmental... more Trust in government is a significant factor influencing the public acceptability of environmental tax. Without trust, implementing and sustaining a new tax policy is challenging due to public resistance. However, gaining trust from the public is even more challenging in developing countries where corruption is a common issue. Despite the risk of policy rejection, many developing countries, including Malaysia, are adopting the carbon tax as a policy to reduce carbon emissions. This has raised the question of the impact of trust in the government on public acceptability for carbon tax implementation in Malaysia. Another critical concern is identifying the predictors of trust in government, to which researchers have given less attention. Three main features of good governance—accountability, integrity, and competence—were examined as the predictors of trust in government. A nationwide survey in Malaysia was conducted using an online questionnaire, and 566 respondents completed the surv...

Carbon tax as the most appropriate carbon pricing mechanism for developing countries and strategies to design an effective policy
AIMS Environmental Science
The global consensus on the threat of climate change risk leads to an agreement to mitigate highe... more The global consensus on the threat of climate change risk leads to an agreement to mitigate higher greenhouse gas emissions and limit global mean temperature rise to below 2 ℃ and, ideally, below 1.5 ℃ by 2050. In achieving the mean temperature target, international organisations like the World Bank, Organisation of Economic Co-operation Development and United Nations strongly suggest that policymakers implement a carbon pricing policy. A carbon tax is a market-based policy that has gained attention from many policymakers to reduce carbon emissions and increase the government's revenue. Designing a feasible carbon tax framework is crucial to ensure effectiveness and public acceptability. However, policy design in developing countries may be more complicated than in developed countries due to insufficient income and resources, social inequity, and poverty. This paper discusses the features of a carbon tax and the dimensions of designing an effective carbon tax policy for developi...

Asia-Pacific Management Accounting Journal
Malaysia has a long history of environmental issues. The Malaysian government has implemented det... more Malaysia has a long history of environmental issues. The Malaysian government has implemented deterrent and supportive strategies to reduce the issue by penalising polluters and providing tax incentives to encourage green technology developments. However, these strategies are ineffective since the number of pollution issues keeps increasing, and the Malaysia Environmental Performance Index (EPI) 2020 score has dropped. Many countries have implemented carbon tax to mitigate some environmental issues following the recommendation by the Organization for Economic Co-operation and Development. The carbon tax has proven to be an effective strategy not only to reduce environmental problems but also to increase government revenues. This conceptual paper aims to give a brief review of literature for future studies in implementing a carbon tax policy in Malaysia. It is hoped that the findings will assist the Malaysian government in implementing a carbon tax policy to reduce environmental issu...
Business zakat reporting
Contemporary Issues in Islamic Social Finance, 2021

Research Journal of Finance and Accounting, 2016
The recent collapse of several companies and high-profile frauds in the last two decades has call... more The recent collapse of several companies and high-profile frauds in the last two decades has called to question the integrity of the audit profession and resulted in a decline in shareholders' confidence in audit financial statement and the audit profession at large. This has called for the improvement in professional regulation and audit service quality in order to recover the confidence of investors and other users in the reliability of audited financial statement. To achieve this, this paper proposes a conceptual framework to investigate the role of individual auditor characteristics (auditor reputation, specialization, experience, and independence) on audit service quality by using a sample of all listed companies on the Libyan Stock Market (LSM). Evidence from previous studies indicated that the determinants of audit service quality should be more significant at the individual level. The technical abilities and individual characteristics of the external auditor are critical...
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Papers by Izlawanie Muhammad
while emphasizing the importance of sustainable audit methods. The study reveals that while motivation improves audit quality, uncontrolled KPI and time pressure may jeopardize fairness. This paper emphasizes the need for policymakers and tax authorities to improve performance evaluation systems and relieve unwarranted pressure to maintain audit integrity. While conceptual in nature, this article lays the groundwork for future empirical studies and adds to the discussion about optimizing tax audit processes.
Incentives,” “Tax Deduction,” and “Tax Relief.” The data were cleaned using
OpenRefine and visualised through VOSviewer for co-authorship, keyword
co-occurrence, and citation analysis. Results show that the United States,
China, and the United Kingdom are the leading contributors, with “Tax
Incentives” being the most frequently occurring keyword. Key thematic areas include investment promotion, corporate tax avoidance, Research and Development (R&D) support, and emerging links to sustainability and
innovation. Although Malaysia ranks 12th in publication output, its
contribution remains modest. This reveals a significant research gap in the
Malaysian context, where extensive use of tax incentives is prevalent in policy practice, yet empirical and behaviour-focused academic studies are limited. In conclusion, this bibliometric review highlights a growing and diversifying research interest in tax-based behavioural tools. It underscores the urgent need for more context-specific studies in Malaysia to support evidence-based policymaking and optimise the effectiveness of fiscal instruments.
VOSviewer for mapping co-authorship, keyword co-occurrence, and country collaborations. The findings indicate a consistent increase in scholarly output over the past decade, with the United States, China, and the United Kingdom leading in publication volume and citation impact. Using keyword co-occurrence, researchers spotted areas of prioritized research such as investment growth, innovation, economic development, and tax administration, reflecting the multidimensional focus of tax incentives research. Country collaboration networks show increasing international partnerships, especially between developed and emerging economies. Furthermore, highly cited authors and influential journals were identified, providing insight into the field's key contributors. Overall, this study highlights the evolving research landscape surrounding tax incentives and offers a comprehensive reference for researchers, practitioners, and policymakers. The findings illustrate past and
current research directions, pointing toward emerging gaps and opportunities, particularly in aligning tax policy with technological change and sustainable development goals. This analysis contributes a more nuanced understanding of how tax incentives are studied and applied across disciplines and regions.