The Impact of Jordanian Customs Policies on the Success of Supply Chains
Total Views: 73
DOI:
https://doi.org/10.33102/jmifr.558Keywords:
Supply chain success, Jordanian customs department, Sustainable practices, Customs policies, Smart PLS4Abstract
This study investigates the impact of Jordanian customs policies on the success of supply chains. This research paper was conducted using a quantitative survey design, with data collected from the Jordanian Customs Department through questionnaires. The questionnaires were adopted and adapted from previous studies, and they were developed using basic random selection techniques and a five-point Likert scale. A total of 189 responses were collected, of which 181 were valid for statistical analysis; eight responses were excluded due to outliers. Consequently, 181 were analysed using Smart PLS 4.1.0.3 for hypothesis testing. The findings provide insights into the impact of customs policies on supply chain success and highlight the mediating role of sustainable practices. This research contributes to understanding supply chain management in the context of customs policies. It also underscores the importance of aligning regulatory measures with sustainability goals to drive supply chain performance.
Downloads
References
Adams, D., Donovan, J., & Topple, C. (2023). Sustainability in large food and beverage companies and their supply chains: An investigation into key drivers and barriers affecting sustainability strategies. Business Strategy and the Environment, 32(4), 1451–1463. https://doi.org/10.1002/bse.3198
Al Rousan, S. R. (2024). Green Human Resource Management Towards Digital Transformation in Municipalities in Irbid Governorate. International Journal of Digital Accounting and Fintech Sustainability, 1(1), 26–37. https://tanmeah.com/wp-content/uploads/2024/08/PAPER-3-TBP.pdf
Ali, I., Golgeci, I., & Arslan, A. (2023). Achieving resilience through knowledge management practices and risk management culture in agri-food supply chains. Supply Chain Management: An International Journal, 28(2), 284–299. https://doi.org/10.1108/SCM-02-2021-0059
Al-Taani A. H. M, Al-Zaqeba M. A. A., Maabreh H. M. A., & Jarah B. A. F. (2024). Exploring the impact of digital accounting and digital zakat on improving business sustainability in the Middle East and Malaysia. International Journal of Advanced and Applied Sciences, 11(1), 56–67. https://doi.org/10.21833/ijaas.2024.01.007
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020a). Extension of the TPB in tax compliance behavior: The role of moral intensity and customs tax. International Journal of Scientific & Technology Research, 9(4), 227–232. https://ssrn.com/abstract=3614313
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020b). The effect of attitude, subjective norms, perceived behavioral control on tax compliance in Jordan: The moderating effect of costums tax. International Journal of Scientific & Technology Research, 9(4), 232–248. https://ssrn.com/abstract=3614298
Al-Zaqeba, M., Ineizeh, N., Jarah, B., Hamour, H. M. J. A., & Zeyad, Z. (2022). Intelligent matching: Supply chain management and financial accounting technology. Uncertain Supply Chain Management, 10(4), 1405–1412. https://doi.org/10.5267/j.uscm.2022.6.016
Al-Zoubi, M. A. K., & Alkassaabeh, F. Y. (2024). The Prohibition of Claim Suit and its Procedural Effect on Customs Duties and Fines in the Jordanian Customs Law. Journal of Language and Linguistic Studies, 19(4), 1–29. https://doi.org/10.55908/sdgs.v12i4.3567
Amiri-Pebdani, S., Alinaghian, M., & Safarzadeh, S. (2022). Time-Of-Use pricing in an energy sustainable supply chain with government interventions: A game theory approach. Energy, 255. https://doi.org/10.1016/j.energy.2022.124380
An, H., Razzaq, A., Nawaz, A., Noman, S. M., & Khan, S. A. R. (2021). Nexus between green logistic operations and triple bottom line: evidence from infrastructure-led Chinese outward foreign direct investment in Belt and Road host countries. Environmental Science and Pollution Research, 28(37), 51022–51045. https://doi.org/10.1007/s11356-021-12470-3
Anda, G. H. I. R. A. N., Anna, H. A. K. A. M. I., Laurent, B. O. N. T. O. U. X., & Fabiana, S. C. A. P. O. L. O. (2020). The Future of Customs in the EU 2040: A foresight project for EU policy. Publications Office of the European Union. https://doi.org/10.2760/29195
Asare, A. O., Addo, P. C., Sarpong, E. O., & Kotei, D. (2020). COVID-19: Optimizing business performance through agile business intelligence and data analytics. Open Journal of Business and Management, 8(5), 2071–2080. https://doi.org/10.4236/ojbm.2020.85126
Biswas, S., Sanyal, A., Božanić, D., Puška, A., & Marinković, D. (2023). Critical success factors for 5G technology adaptation in supply chains. Sustainability 2023, 15, 1–23. https://doi.org/10.3390/su15065539
Bressanelli, G., Visintin, F., & Saccani, N. (2022). Circular Economy and the evolution of industrial districts: A supply chain perspective. International Journal of Production Economics, 243, 1–11. https://doi.org/10.1016/j.ijpe.2021.108348
Brookbanks, M., & Parry, G. (2022). The impact of a blockchain platform on trust in established relationships: a case study of wine supply chains. Supply Chain Management: An International Journal, 27(7), 128–146. https://doi.org/10.1108/SCM-05-2021-0227
Cantens, T., & Raballand, G. (2021). Taxation and customs reforms in fragile states: Between bargaining and enforcement [Working Paper]. Institute of Development Studies, Brighton BN1 9RE, UK. https://doi.org/10.19088/ICTD.2021.009
Carlan, V., Sys, C., & Vanelslander, T. (2022). Cost-effectiveness and gain-sharing scenarios for purchasing a blockchain-based application in the maritime supply chain. European Transport Research Review, 14(1), 1–19. https://doi.org/10.1186/s12544-022-00545-2
Chae, S., Son, B. G., Yan, T., & Yang, Y. S. (2022). Supply chains and the success of M&As: Investigating the effect of structural equivalence of merging firms’ supplier and customer bases. International Journal of Operations & Production Management, 42(8), 1272–1293. https://doi.org/10.1108/IJOPM-12-2021-0745
Chen, W., Botchie, D., Braganza, A., & Han, H. (2022). A transaction cost perspective on blockchain governance in global value chains. Strategic Change, 31(1), 75–87. https://doi.org/10.1002/jsc.2487
Epede, M. B., & Wang, D. (2022). Global value chain linkages: An integrative review of the opportunities and challenges for SMEs in developing countries. International Business Review, 31(5), 1–12. https://doi.org/10.1016/j.ibusrev.2022.101993
Goldsby, T. J., Hoang, T. T., Stank, T. P., & Bell, J. E. (2023). A Modernised Framework for Transportation Decision-Making in a Hyper-Integrated Global Supply Chain Environment. Transportation Journal, 62(1), 16–42. https://doi.org/10.5325/transportationj.62.1.0016
Grimm, J. H., Hofstetter, J. S., & Sarkis, J. (2023). Corporate sustainability standards in multi-tier supply chains–an institutional entrepreneurship perspective. International journal of production research, 61(14), 4702–4724. https://doi.org/10.1080/00207543.2021.2017053
Grover, A. K., & Dresner, M. (2022). A theoretical model on how firms can leverage political resources to align with supply chain strategy for competitive advantage. Journal of Supply Chain Management, 58(2), 48–65. https://doi.org/10.1111/jscm.12284
Iqbal, M., Ma, J., Ahmad, N., Ullah, Z., & Hassan, A. (2023). Energy-Efficient supply chains in construction industry: An analysis of critical success factors using ISM-MICMAC approach. International Journal of Green Energy, 20(3), 265–283. https://doi.org/10.1080/15435075.2022.2038609
Jarah, B. A. F., AL Jarrah, M. A., Al-Zaqeba, M. A. A., & Al-Jarrah, M. F. M. (2022). The role of internal audit to reduce the effects of creative accounting on the reliability of financial statements in the Jordanian Islamic banks. International Journal of Financial Studies, 10(3), 1–16. https://doi.org/10.3390/ijfs10030060
Jebril, I., Al-Zaqeba, M., Al-Khawaja, H., Obaidy, A., & Marashdah, O. (2024). Enhancing estate governance using blockchain technology through risk management in estate governance of business sustainability. International Journal of Data and Network Science, 8(3), 1649–1658. https://doi.org/10.5267/j.ijdns.2024.3.002
Kessy, S. S. A., Salema, G. L., & Simwita, Y. (2023). Lean thinking in medical commodities supply chains: applicability and success factors for Tanzanian health supply chains. Journal of Humanitarian Logistics and Supply Chain Management, 14(1), 105–117. https://doi.org/10.1108/JHLSCM-05-2022-0058
Kumar, P., & Kumar Singh, R. (2022). Strategic framework for developing resilience in Agri-Food Supply Chains during COVID 19 pandemic. International Journal of Logistics Research and Applications, 25(11), 1401–1424. https://doi.org/10.1080/13675567.2021.1908524
Kusiak, A. (2023). Smart manufacturing. Springer Handbook of Automation (pp. 973–985). Springer. https://doi.org/10.1007/978-3-030-96729-1_45
Lau, C. C., & Wong, C. W. (2024). Achieving sustainable development with sustainable packaging: A natural-resource-based view perspective. Business Strategy and the Environment, 33(5), 4766–4787. https://doi.org/10.1002/bse.3720
Li, K., Lee, J. Y., & Gharehgozli, A. (2023). Blockchain in food supply chains: A literature review and synthesis analysis of platforms, benefits and challenges. International Journal of Production Research, 61(11), 3527–3546. https://doi.org/10.1080/00207543.2021.1970849
Li, X. (2019). Understanding tax and customs policies for retail import cross-border e–commerce in China. World Customs Journal, 13(2), 23–36. https://doi.org/10.55596/001c.116212
Liu, J., Zhang, H., & Zhen, L. (2023). Blockchain technology in maritime supply chains: Applications, architecture and challenges. International Journal of Production Research, 61(11), 3547–3563. https://doi.org/10.1080/00207543.2021.1930239
Lootah, R.E.A. (2024). The Impact of Blockchain Technology on Financial Reporting Practices in UAE. International Journal of Digital Accounting and Fintech Sustainability, 1(1), 2–12. https://tanmeah.com/wp-content/uploads/2024/07/PAPER-1-TBP-1.pdf
Maabreh, H. M. A. (2024). The Role of Financial Technology (Fintech) in Promoting Financial Inclusion: A Literature Review. International Journal of Digital Accounting and Fintech Sustainability, 1(1), 13–25. https://tanmeah.com/wp-content/uploads/2024/08/PAPER-2-TBP.pdf
Malatji, M. (2023). Accelerating the African continental free trade area through optimization of digital supply chains. Engineering Reports, 6(2), 1–20. https://doi.org/10.1002/eng2.12711
Men, F., Yaqub, R. M. S., Yan, R., Irfan, M., & Haider, A. (2023). The impact of top management support, perceived justice, supplier management, and sustainable supply chain management on moderating the role of supply chain agility. Frontiers in Environmental Science, 10, 1–19. https://doi.org/10.3389/fenvs.2022.1006029
Mena, C., Karatzas, A., & Hansen, C. (2022). International trade resilience and the Covid-19 pandemic. Journal of Business Research, 138, 77–91. https://doi.org/10.1016/j.jbusres.2021.08.064
Muhammad, T., Al-Shaghdari, F., & Ibrahim, S. M. (2023). Islamic social finance in addressing poverty reduction and economic growth: Using structural equation modeling. The Journal of Muamalat and Islamic Finance Research, 20(2), 179–191. https://doi.org/10.33102/jmifr.529
Nze-Ekpebie, R., & Nze-Ekpebie, K. (2023). The legal interface between sustainability and supply chain management. SSRN, 1–20. https://ssrn.com/abstract=4483150
Oh, J., Choi, Y., & In, J. (2023). A conceptual framework for designing blockchain technology enabled supply chains. International Journal of Logistics Research and Applications, 26(10), 1315–1333. https://doi.org/10.1080/13675567.2022.2052824
Pan, S. Y., Du, M. A., Huang, I. T., Liu, I. H., Chang, E. E., & Chiang, P. C. (2015). Strategies on implementation of waste-to-energy (WTE) supply chain for circular economy system: a review. Journal of cleaner production, 108, 409–421. https://doi.org/10.1016/j.jclepro.2015.06.124
Pennekamp, J., Matzutt, R., Klinkmüller, C., Bader, L., Serror, M., Wagner, E., ... & Wehrle, K. (2023). An Interdisciplinary Survey on Information Flows in Supply Chains. ACM Computing Surveys, 56(2), 1–38. https://doi.org/10.1145/3606693
Qader, G., Shahid, Z. A., Junaid, M., Shaikh, I. M., & Qureshi, M. A. (2023). The role of diffusion of innovation theory towards the adoption of halal meat supply chain. Journal of Islamic Marketing, 14(5), 1211–1228. https://doi.org/10.1108/JIMA-01-2021-0032
Raja Santhi, A., & Muthuswamy, P. (2022). Influence of blockchain technology in manufacturing supply chain and logistics. Logistics, 6(1), 1–22. https://doi.org/10.3390/logistics6010015
Rudko, I., Bashirpour Bonab, A., Fedele, M., & Formisano, A. V. (2024). New institutional theory and AI: toward rethinking of artificial intelligence in organizations. Journal of Management History, 1–31. https://biopen.bi.no/bi-xmlui/bitstream/handle/11250/3129186/bonab_2024.pdf?sequence=5&isAllowed=y
Sargent, C. S., & Breese, J. L. (2023). Blockchain barriers in supply chain: A literature review. Journal of Computer Information Systems, 64(1), 124–135. https://doi.org/10.1080/08874417.2023.2175338
Shubailat, O. M., Al-Zaqeba, M. A. A., Madi, A., & Khairi, K. F. (2024a). Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability. International Journal of Data and Network Science, 8(1), 61–68. https://doi.org/10.5267/j.ijdns.2023.10.017
Shubailat, O., Al-Zaqeba, M., Madi, A., & Ababneh, A. (2024b). Customs intelligence and risk management in sustainable supply chain for general customs department logistics. Uncertain Supply Chain Management, 12(1), 387–398. http://dx.doi.org/10.5267/j.uscm.2023.9.013
Sidorova, E. Y., & Goncharenko, L. I. (2020). Tax regulation of customs payments in the state policy of Russia. In: Bogoviz, A., Ragulina, Y. (Eds.), Industry Competitiveness: Digitalization, Management, and Integration, (Vol. 115, pp. 636–642). Springer, Cham. https://doi.org/10.1007/978-3-030-40749-0_76
Souhli, K. A., & En-Nadi, A. B. D. E. L. A. L. I. (2023). Review of the Literature on the Sensitivity Factors to the GSCM (Green Supply Chain Management) Adoption. Journal of Sustainability Science and Management, 18(3), 196–217. https://doi.org/10.46754/jssm.2023.03.014
Suriyankietkaew, S., & Nimsai, S. (2021). COVID-19 Impacts and Sustainability Strategies for Regional Recovery in Southeast Asia: Challenges and Opportunities. Sustainability, 13(16), 1–28. https://doi.org/10.3390/su13168907
Tiwari, S., Sharma, P., Choi, T. M., & Lim, A. (2023). Blockchain and third-party logistics for global supply chain operations: Stakeholders’ perspectives and decision roadmap. Transportation Research Part E: Logistics and Transportation Review, 170, 1–19. https://doi.org/10.1016/j.tre.2022.103012
Tyagi, K. (2023). A global blockchain-based agro-food value chain to facilitate trade and sustainable blocks of healthy lives and food for all. Humanities and Social Sciences Communications, 10(1), 1–12. https://doi.org/10.1057/s41599-023-01658-2
Van den Boogaard, V., & Beach, R. (2023). Tax and governance in rural areas: The implications of inefficient tax collection. Journal of International Development, 35(7), 1892–1912. https://doi.org/10.1002/jid.3756
Vu, N., Ghadge, A., & Bourlakis, M. (2023). Blockchain adoption in food supply chains: A review and implementation framework. Production Planning & Control, 34(6), 506–523. https://doi.org/10.1080/09537287.2021.1939902
Wang, Y., Han, J. H., & Beynon-Davies, P. (2019). Understanding blockchain technology for future supply chains: A systematic literature review and research agenda. Supply Chain Management: An International Journal, 24(1), 62–84. https://doi.org/10.1108/SCM-03-2018–0148
Zaqeeba. N. (2024). The scope of AI applications to tax evasion in enhancing tax enforcement capabilities. International Journal of Digital Accounting and Fintech Sustainability, 1(2), 1–16. https://tanmeah.com/wp-content/uploads/2024/10/TBP-Template-Nidal-Zaqeeba.pdf
Zhou, X., Wei, X., Lin, J., Tian, X., Lev, B., & Wang, S. (2021). Supply chain management under carbon taxes: A review and bibliometric analysis. Omega, 98, 1–16. https://doi.org/10.1016/j.omega.2020.102295
Published
How to Cite
Issue
Section
Copyright (c) 2024 Murad Ali Ahmad Al-Zaqeba
This work is licensed under a Creative Commons Attribution 4.0 International License.
