The Effect of Customs and Tax Digital Operations on Jordanian Customs Performance Towards Sustainability
- Received February 17, 2025; Accepted May 29, 2025; Published June 30, 2025
- Author(s): Laith Ahmad Dheif Allah Elhesenat, Morad A. A. Zaqeba, Nor Asiah Yaakub, & Suhaila Abdul Hamid
- https://doi.org/10.70568/IJDAFS.25.2.1.1.4
Abstract:
| This research aims to explore the influence of digital customs and tax operations on the performance of the Jordanian Customs Department and their contribution to sustainability. With the descriptive–analytical method, data were gathered by a structured checklist and analyzed in SPSS and Smart-PLS 4. The results indicate that customs and tax e-services (such as paperless clearance and e-gov) have a positive and significant impact on customs functioning. It was also discovered that the customs performance in turn positively impacted sustainability, thus indicating that it is indeed an essential catalyst of efficiency and sustainable growth. In mediation analysis, the finding is robust that the influence of digital operations on sustainability is primarily through the improvement of performance, and it verifies the partially mediating effect of customs performance. This finding is consistent with prior studies, which highlight the significance of technology adoption and institutional efficiency in facilitating trade, and offers new evidence from the context of Jordan. The paper provides theoretical and practical implications, revealing the mediating role of performance, extending the resource-based view and agency theory, and generating policy recommendations for the enhancement of digital customs reforms and sustainability strategies. |
