Ilomata International Journal of Tax and Accounting
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An Empirical Study on the Effects of Managerial Competence on Firm Profitability
Get PDFProfits are generated by managing assets and using them wisely to create revenues that exceed costs. This study aimed to analyse the effects of managerial competence on firm profitability listed in the Dar es Salaam stock exchange (DSE). The quantitative research design was used to collect, analyse and interpret data in this research while Panel Regression Model was selected to analyse the influence of Managerial competence on profitability of listed firms. POLS technique was used to check robustness and Diagnostic tests were used to meet the criteria of regression analysis. The regression analysis indicate that managerial competence had a significant effect on firm profitability. Raising managerial competence has the potential to significantly increase business profitability, as managers play a key role in an organization's overall functioning. The researchers suggested that shareholders should thoroughly analyse potential managers' competencies and credentials before allocating managerial duties since hiring a competent management team is likely to have a beneficial impact on the firm's profitability. Shareholders should strive to reduce the risk of choosing managers who lack the requisite abilities to maximize the firm's profitability by performing due diligence in the selection process
Dimensions in the Adoption of Philippine Tax E-Payment Channels in Paying Income Taxes Among Individual Taxpayers
Get PDFTime has entered the digitized era where electronic systems have penetrated transactions, including taxation, simplifying processes among taxpayers for better revenue collection. With the aim of helping tax authorities in administering revenue collection, the study determines the factors influencing the adoption of the Philippines tax e-payment channels in paying income taxes among individual taxpayers and develop a research framework that illustrates the relevance and structure of the extracted factors. Using the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) as a guide model, the study applies the quantitative research method as the research design. The assumption of the adoption of e-payment channels in paying income taxes among individual taxpayers is multifaceted that is based on the perception of the relative technology system. An Exploratory Factor Analysis (EFA) was employed to analyze a dataset of 110 respondents using random sampling collected through modified questionnaires. The study revealed that perceived usefulness, perceived benefit, perceived trust, social influence, facilitating conditions, and perceived cost influence the adoption of the BIR e-payment channels in paying income taxes among individual taxpayers in Davao City
The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements
Get PDFThe rapid development of the MSME sector shows that there is great potential if this can be managed and developed well which will certainly be able to create strong micro, small and medium enterprises. The main problem in developing MSMEs is related to presenting financial reports. The inability to present quality financial reports is one of the weaknesses of management. This condition also occurs among MSME business actors in Banjarmasin. This has an impact on the difficulty of MSME actors in evaluating their operational performance. There is still not much research related to management knowledge in preparing financial reports for MSME players. So the aim of this research is to analyze how management knowledge influences the preparation of MSME financial reports in Banjarmasin City. The population of this research is MSMEs registered with the Banjarmasin City Cooperative and Industrial Service. Takes the form of a descriptive quantitative approach. The method used is Linear Regression, namely testing the Goodness and Fit Model, the feasibility of this model can be seen in the determination test (R-Square) and F Test. The results of the hypothesis test state that management knowledge influences the preparation of MSME financial reports in Banjarmasin City with a significance value (Sig ) is 0.000. The influence of management knowledge on the preparation of financial reports is 45.7%
Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office
Get PDFEvaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020
The The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies
No full textFirm size is still an interesting topic regarding its role in moderating factors that affect share prices. Therefore, the goal of this study is to determine how firm size affects the relationship of profitability, as measured by Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), on share prices of manufacturing companies in the food and beverage sector from 2016 to 2019. Based on the purposive sample technique, 40 observations from 10 companies were chosen. AMOS 24 software was used to do the investigation using the structural equation modeling (SEM) method. In the initial model, it is clear from this analysis that OPM and Company Size significantly affected stock prices. At the same time, there is no significant effect of GPM and NPM on share prices. The second model demonstrates that firm size can moderate the relationship between GPM and OPM on share prices. However, this study cannot prove that firm size can moderate the effect of NPM on share prices
Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies
Get PDFSome companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables
The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value
Get PDFThe current economic growth is in line with the increase in the number of business units and the growth in the number of business units is believed to not only have positive but also the negative effects on the environment and the earth. For this reason, current investment decisions by stakeholders are also seen from the company's effort and contribution to the environmental improvement. This study aims to determine the effects of green innovation, eco-efficiency, business strategy, information technology investment, and profitability on firm value in companies listed on the Indonesia Stock Exchange. In this research, the sources are taken from the annual report, sustainability report and information on the company website. The research sample comprising 125 companies that met the criteria and are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used was purposive sampling and the hypothesis testing in this study is multiple linear regression analysis. The results of this study indicate that cost leadership strategy and profitability have a positive effect on firm value. while green innovation, eco-efficiency, differentiation strategy, and information technology investment have no effect on firm value
The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates
Get PDFThis study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares
The Influence of Earning Management, Dividend Policy, and Free Float Ratio on Stock Returns
Get PDFAnalysis of company performance is one of the considerations for investors in making investment decisions. Several issues related to earnings management arise due to the flexibility in accounting standards application becomes an investor’s special concern in analyzing financial statements. On the other side, investors’ attention to dividend distribution has various effects on several studies. Another issue that also attracts the investors’ attention is the new rules of minimum free float ratio for companies listed on the IDX to be 7.5% in 2019. Based on this phenomenon, this study aims to examine the effect of earnings management, dividend policy, and the ratio of free float to returns stock. The sample used is the property and real estate sector companies. This study uses the Fixed Effect Model with control variables in the form of profitability and firm value. The results show that earnings management significantly negatively affects returns, while dividend policy and free float have no significant effect on returns stock. Simultaneous research results also show a significant effect on returns with a coefficient of determination of 36.5%. As an implication, the results can be a reference for early identification of earnings management using existing financial report data. In terms of dividend policy, this research shows that dividend policy does not have a significant influence. However, considering the data in the research, investors can consider the pattern of dividend distribution amounts for each sector in making their investment decisions. The free float ratio variables show an insignificant effect on stock returns. However, research on the free float ratio in Indonesia is still limited
The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review
Get PDFThe accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches use