Browsing by Author "Kabir, Mohammad Rokibul"

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Behavioral Intention to Adopt Tech-Based Tax Return Submission: Evidence from a Developing Country
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Kabir, Mohammad Rokibul; Shakil, Mohammad Hassan; Muslim, Sadia
Despite being a developing country, the direct tax collection scenario in Bangladesh is very disappointing. Among the problems for such poor tax collection, the manual system of tax return submission is a significant one. The traditional system of tax collection involves a complex process and is not very convenient. It also creates a hassle for the concerned authorities in recording the accounts and details. Against this backdrop, the income tax authority of Bangladesh has started a tech-based online tax return submission system. This research explains the behavioral intention to adopt tech-based tax return submission by the taxpayers. Thus, the taxpayers were the respondents of this survey conducted for primary data collection. The survey was conducted by utilizing Google form and collected data were examined using PLS-Structural Equation Modeling (PLS-SEM). The Theory of Planned Behavior has been taken as the basis of the research and hence the exogenous constructs include Perceived Behavioral Control (PBC), Behavioral Attitude (BA), and Subjective Norm (SN). The results ensure that all the direct hypotheses are accepted at a 5% level of significance. Among the variables, PBC has the most powerful role in explaining the behavior of the taxpayers followed by BA. All the variables can explain around 86% variation in the behavioral intention to adopt tech-based tax return submission. The model proposed in this research can help in understanding the behavioral intention of the potential users or the taxpayers that might help the policymakers to formulate the strategy for collecting more tax.
Covid-19 and Waste Management: A Critical Review and Research Agenda
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Shakil, Mohammad Hassan; Kabir, Mohammad Rokibul; Lepee, Nusrat Jahan; Kawser, Sakia; Mostafiz, Md. Imtiaz
Coronavirus (COVID-19) outbreak has caused severe challenges to achieve sustainable development goals in waste management. Several countries have proposed and implemented new policies to encourage the waste-to-energy (WTE) and waste-to-material (WTM) industry, which was affected highly due to COVID-19. Although a number of studies have been published on the topic already, there has not been a critical review of studies on the impacts of COVID-19 and waste management. This study will explore the current research of CO VID-19 and waste management and identify the issues and challenges faced by the waste management industry. This study systematically reviews 97 studies on COVID-19 and waste management published in ten journals up to March 2021 and identify five research clusters based on systematic content analysis: (1) COVID-19 and food waste, (2) COVID-19 and medical waste, (3) COVID-19 and waste-to-energy, (4) COVID-19 and waste-to-material and (5) COVID-19 and recycling. Besides a critical analysis of the studies in each cluster, we propose research questions to guide future research on the relationship between COVID-19 and waste management.
Drivers of Equity-Based Crowdfunding for the Hospitality Industry in Bangladesh: Mediating Role of Trust
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Kabir, Mohammad Rokibul; Chowdhury, Tabassum; Ashrafi, Dewan Mehrab
Bangladesh is a country with huge tourism potentials. It has the longest sea beach in the world and a vast hilly area to attract tourists around d the world. Unfortunately, the tourism industry did not meet the expected contribution in the GDP so far because of poor tourism infrastructure and insufficient investment in the hospitality industry. Recently, a new form of equity-based crowdfunding has got popularity for investment in the hospitality industry in Bangladesh. More specifically, shared ownership-based hotel and motel construction is a new form of crowdfunding investment in Bangladesh that might play an important role in the development of the tourism industry. On this background, it is essential to know the factors influencing the investors to invest in such a platform. Hence, we aimed at explaining the drivers of crowdfunding for the hospitality industry in Bangladesh combining the Trust Theory and Risk Theory. This research work employs the deductive inference method in conjunction with the positivism paradigm. Primary data were collected using a structured questionnaire, which was subsequently analyzed using Smart-PLS for SEM (Structural Equation Modeling). The survey consists of the respondents who invested in equity-based crowdfunding for the hospitality industry in shared ownership for hotels and motels. The research tested six direct and two mediating hypotheses. The exogenous constructs of the research include perceived trust (PT), fund raisers' reputation (FRR), age of crowdfunding platform (ACP), and risk-taking mentality (RTM). The indigenous construct of the study is the participation in hospitality industry crowdfunding (PHIC). The findings indicate that four out of six direct hypotheses are accepted. The mediating role of perceived trust has been evaluated and found significant to mediate the relationship between participation in hospitality industry and i) fund raisers' reputation ii) age of crowdfunding platform. Importantly, all the variables together explain around 47% variation in PHIC which is substantial. Hence, this research has a significant implication in the sense that it will help the tourism industry crowdfunding managers to understand the issues they should consider for successful fund management.
Perception About Quality of Urban Life Amid Covid-19
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Nandy, Ananya; Sayed, Nafisa; Kabir, Mohammad Rokibul
In recent years with the population growing and people migrating from rural to the urban sector, the quality of urban life (QOUL)has been in the spotlight. The scarce resources of the urban environment are being used up, and the urban quality of life is decreasing significantly in developing countries. Quality of life (QOL) is assumed to be associated with an individual's conscious experience by weighing their hedonic feelings or cognitive satisfaction to estimate their well-being. So, researchers focus on subjective opinions to understand QOUL. Due to COVID-19, more factors are associated with QOUL and other dimensions due to lockdown and related restrictions. The survey was conducted by utilizing Google form, and the respondents of the survey are the residents of Chattogram city, Bangladesh. Data were examined using PLS-Structural Equation Modeling (PLSSEM). The exogenous constructs include Economic Environment (EE), Physical Environment (PE), Social Environment (SE) amid COVID-19 Environment (CE) to measure the perception of QOUL in Chattogram city. The results ensure that all the direct hypotheses are accepted at a 5% level of significance. Among the variables, PE has the most influential role in explaining the QOUL amid COVID-19, followed by EE. The model proposed in this research can help understand the QOUL amid COVID-19 that might help policymakers formulate the strategy for improving the sustainable urban environment.