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Examining the impact of value added tax on Sukuk yield: a review

This study aims to explore the impact of VAT (Value Added Tax) on Sukuk market in Saudi Arabia. A systematic literature review was used to answer a clearly formulated question regarding the impact of VAT on Sukuk market. The papers author included met the following key selection criteria: 1) publish...

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Main Authors: Al-Otaibi, Mohammed Ibrahim, Nor, Normaziah Mohd, Yusri, Yusniyati
Format: Article
Language:English
Published: Universitas Islam Negeri Ar-raniry 2024
Online Access:http://psasir.upm.edu.my/id/eprint/114486/1/114486.pdf
http://psasir.upm.edu.my/id/eprint/114486/
https://petita.ar-raniry.ac.id/index.php/petita/article/view/429
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spelling my.upm.eprints.1144862025-01-16T02:38:33Z http://psasir.upm.edu.my/id/eprint/114486/ Examining the impact of value added tax on Sukuk yield: a review Al-Otaibi, Mohammed Ibrahim Nor, Normaziah Mohd Yusri, Yusniyati This study aims to explore the impact of VAT (Value Added Tax) on Sukuk market in Saudi Arabia. A systematic literature review was used to answer a clearly formulated question regarding the impact of VAT on Sukuk market. The papers author included met the following key selection criteria: 1) published in peer-reviewed journals, 2) written in English, 3) focus on only impact of VAT on Sukuk market; and 4) published from January 2010 to September 2022. Initially, a total of 1,943 articles were identified from which only 8 papers were included in this study which fulfil the inclusion and exclusion criteria. From the selected articles there was mounting evidence that there is further study required for understanding the VAT impact on Sukuk market around the world and particularly in the Kingdom of Saudi Arabia because the VAT introduces in January 2018. Furthermore, more investigation is also needed in VAT and its impact on Sukuk market in Saudi Arabia especially for achieving national development plan Vision 2030. Moreover, green Sukuk also play important role in the social and economic development of a country and more such infrastructural investment is needed. Universitas Islam Negeri Ar-raniry 2024 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/114486/1/114486.pdf Al-Otaibi, Mohammed Ibrahim and Nor, Normaziah Mohd and Yusri, Yusniyati (2024) Examining the impact of value added tax on Sukuk yield: a review. Petita: Jurnal Kajian Ilmu Hukum Dan Syariah, 9 (2). pp. 606-623. ISSN 2502-8006; eISSN: 2549-8274 https://petita.ar-raniry.ac.id/index.php/petita/article/view/429 10.22373/petita.v9i2.429
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study aims to explore the impact of VAT (Value Added Tax) on Sukuk market in Saudi Arabia. A systematic literature review was used to answer a clearly formulated question regarding the impact of VAT on Sukuk market. The papers author included met the following key selection criteria: 1) published in peer-reviewed journals, 2) written in English, 3) focus on only impact of VAT on Sukuk market; and 4) published from January 2010 to September 2022. Initially, a total of 1,943 articles were identified from which only 8 papers were included in this study which fulfil the inclusion and exclusion criteria. From the selected articles there was mounting evidence that there is further study required for understanding the VAT impact on Sukuk market around the world and particularly in the Kingdom of Saudi Arabia because the VAT introduces in January 2018. Furthermore, more investigation is also needed in VAT and its impact on Sukuk market in Saudi Arabia especially for achieving national development plan Vision 2030. Moreover, green Sukuk also play important role in the social and economic development of a country and more such infrastructural investment is needed.
format Article
author Al-Otaibi, Mohammed Ibrahim
Nor, Normaziah Mohd
Yusri, Yusniyati
spellingShingle Al-Otaibi, Mohammed Ibrahim
Nor, Normaziah Mohd
Yusri, Yusniyati
Examining the impact of value added tax on Sukuk yield: a review
author_facet Al-Otaibi, Mohammed Ibrahim
Nor, Normaziah Mohd
Yusri, Yusniyati
author_sort Al-Otaibi, Mohammed Ibrahim
title Examining the impact of value added tax on Sukuk yield: a review
title_short Examining the impact of value added tax on Sukuk yield: a review
title_full Examining the impact of value added tax on Sukuk yield: a review
title_fullStr Examining the impact of value added tax on Sukuk yield: a review
title_full_unstemmed Examining the impact of value added tax on Sukuk yield: a review
title_sort examining the impact of value added tax on sukuk yield: a review
publisher Universitas Islam Negeri Ar-raniry
publishDate 2024
url http://psasir.upm.edu.my/id/eprint/114486/1/114486.pdf
http://psasir.upm.edu.my/id/eprint/114486/
https://petita.ar-raniry.ac.id/index.php/petita/article/view/429
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score 13.23648

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