THE EFFECT OF MAQASID AL-SHARIAH VALUES ON TAX COMPLIANCE BEHAVIOR: EMPIRICAL EVIDENCE USING PLS-SEM

Lince Bulutoding, Azizah Saban, St Salmah Sharon

Abstract

This study examines the effect of Maqasid al-Shariah values on tax compliance behavior using an empirical approach. Grounded in behavioral accounting and ethical value theory, the study conceptualizes Maqasid al-Shariah values as a multidimensional ethical framework reflecting justice, social welfare, and protection of wealth. Data were collected through a structured questionnaire administered to Muslim taxpayers, and the analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Maqasid al-Shariah values have a positive and significant effect on tax compliance behavior. The findings suggest that ethical value-based mechanisms play an important role in shaping taxpayer behavior beyond conventional economic deterrence models. This study contributes to the literature by integrating Maqasid al-Shariah values into empirical tax compliance research and offers practical implications for value-oriented tax policy design.

 

Keywords: Maqasid al-Shariah values; Tax compliance behavior; Ethical values; Behavioral accounting; PLS-SEM.

 

DOI https://doi.org/10.55463/issn.1674-2974.53.4.9


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