Accounting & taxation

BAB II LANDASAN TEORI 2.1. Pajak 2.1.1. Pengertian Pajak Banyak para ahli perpajakan yang memberikan pengertian atau definisi tentang pajak yang berbeda-beda, tetapi dari setiap pengertian mempunyai tujuan dan inti yang sama. Menurut Prof. Dr. Adriani Pajak adalah iuran masyarakat kepada negara yang dapat dipaksakan dan terhutang oleh yang wajib membayarnya menurut Peraturan Undang-Undang dengan tidak mendapat imbalan kembali yang langsung dapat ditunjuk dan digunakan untu membiayai pengeluaran umum pemerintah (Waluyo, 2002 : 4). Sedangkan menurut Prof. DR. Rachmat Sumitro,SH pajak adalah iuran rakyat kepada kas negara (peralihan kekayaan dari kas rakyat ke sektor pemerintah berdasarkan undang-undang) dapat di paksaan dengan tiada mendapat jasa timbal (tegen prestasi) yang langsung dapat ditunjukan dan digunakan untuk membiayai keperluan umum (Waluyo, 2002 : 5). Namun pada akhirnya pengertian pajak menurut undang-undang Nomor 28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.

BAB II LANDASAN TEORI 2.1. Pajak 2.1.1. Pengertian Pajak Banyak para ahli perpajakan yang memberikan pengertian atau definisi tentang pajak yang berbeda-beda, tetapi dari setiap pengertian mempunyai tujuan dan inti yang sama. Menurut Prof. Dr. Adriani Pajak adalah iuran masyarakat kepada negara yang dapat dipaksakan dan terhutang oleh yang wajib membayarnya menurut Peraturan Undang-Undang dengan tidak mendapat imbalan kembali yang langsung dapat ditunjuk dan digunakan untu membiayai pengeluaran umum pemerintah (Waluyo, 2002 : 4). Sedangkan menurut Prof. DR. Rachmat Sumitro,SH pajak adalah iuran rakyat kepada kas negara (peralihan kekayaan dari kas rakyat ke sektor pemerintah berdasarkan undang-undang) dapat di paksaan dengan tiada mendapat jasa timbal (tegen prestasi) yang langsung dapat ditunjukan dan digunakan untuk membiayai keperluan umum (Waluyo, 2002 : 5). Namun pada akhirnya pengertian pajak menurut undang-undang Nomor 28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.

online), publishes high-quality articles in all areas of accounting, auditing, taxation and related fields. Theoretical, empirical and applied manuscripts are welcome for publication consideration. The Journal is published twice per year by the Institute for Business and Finance Research, LLC. All papers submitted to the Journal are double-blind reviewed. The Journal is listed in Cabell's directory and Ulrich's Periodicals Directory. The Journal is distributed in print and through EBSCOHost, ProQuest ABI/Inform and SSRN. The views presented in the Journal represent opinions of the respective authors. The views presented do not necessarily reflect the opinion of the editors, editorial board or staff of the Institute for Business and Finance Research, LLC. The Institute actively reviews articles submitted for possible publication. However, the Institute does not warrant the correctness of the information provided in the articles or the suitability of information in the articles for any purpose.

This study examined the impact of software solutions on the tax performance of Federal Inland Revenue Service (FIRS) offices in North West Nigeria, with a focus on Government Integrated Financial Management Information System (GIFMIS), TaxPro Max and Systems Applications and Products (SAP). A quantitative research design was adopted using a structured questionnaire administered to 173 staff members across 14 FIRS offices in Kaduna, Kano and Katsina states. Data were analyzed using descriptive statistics and linear regression. The results revealed that software solutions have a significant and positive effect on tax performance. Specifically, TaxPro Max showed the highest impact (R² = 0.810), followed by SAP (R² = 0.601) and GIFMIS (R² = 0.537). The study concludes that the integration of digital financial systems significantly improves revenue generation, operational efficiency and accountability within the FIRS. The study among others recommends continuous investment in software infrastructure, user training and policy support to maximize the benefits of these technologies in Nigeria's tax administration.

Buku ini mengulas bagaimana UMKM di Indonesia dapat mengelola keuangan dengan lebih cerdas dan terarah di tengah arus digitalisasi. Mulai dari memahami posisi UMKM dalam perekonomian, prinsip dasar manajemen keuangan, hingga strategi praktis seperti pencatatan, penyusunan anggaran, pengelolaan kas, dan pelaporan keuangan sederhana.
Lebih dari sekadar teori, buku ini menyajikan contoh nyata dan studi kasus dari berbagai sektor, seperti sektor ritel, kuliner, hingga jasa kreatif yang menggambarkan bagaimana pelaku usaha mengatasi tantangan sehari-hari, mulai dari menjaga arus kas, menghadapi fluktuasi pasar, sampai memanfaatkan aplikasi digital untuk memperkuat usaha.
Dengan bahasa yang ringan dan aplikatif, buku ini dirancang sebagai panduan praktis bagi pelaku UMKM, pendamping, maupun pembaca umum yang ingin memahami pentingnya literasi keuangan. Tidak hanya membekali keterampilan mengelola uang, buku ini juga mengajak pembaca melihat peluang digital sebagai jalan menuju UMKM yang lebih tangguh, inklusif, dan berdaya saing.

Department of Business Administration, University of Lagos ABSTRACTS This study examined the Effect of Accounting Information Systems on Decision Making in Small and Medium Enterprises in Nigeria. The objectives of the study were to investigate the relationship between Accounting Information Systems and Decision Making in Small and Medium Enterprises, to examine the impact of Accounting Information Systems on the quality of decisions made by Small and Medium Enterprises, and to identify the challenges faced by Small and Medium Enterprises in implementing Accounting Information Systems. The Study employed a mixed methods approach, combining Questionnaire and Structured interview. Data were collected from 300 Small and Medium Enterprises, across various sector of Nigeria. The findings revealed a significant positive relationship between Accounting Information Systems and decision making, with Accounting Information Systems having a positive impact on the quality of decisions made by Small and Medium Enterprises. The study recommended that Small and Medium Enterprises should invest in Accounting Information Systems to improve the quality of their decisions, and that government and other Stakeholders should provide support and incentives to encourage Small and Medium Enterprises to adopt accounting information systems.

Salt is essential for the existence and growth of the plant and animal kingdoms in this cosmos. All perishable commodities are preserved for future use with an admixture of salt. The economic significance of salt and the salt industry has been a subject of innovative and explorative research. The study on the salt industry is purely explorative, and it is confined to Thoothukudi, which is one of the required centers of salt production in Tamil Nadu. This papers mainly focus on the socioeconomic conditions of the workers in the salt industry based on both primary and secondary data. The primary data relating to the study were collected with the help of the specially prepared Interview Schedule. The data were collected from a significant sample of workers in the salt industry in Thoothukudi. The secondary data was collected from Journals, Books, Reports, Newspapers, and the like to substantiate the study and as supportive evidence in the field of study.

Many empirical literature showed several attempts at explaining and measuring risk-taking behaviour in banks to incentives created by safety-net programmes such as the fixed-rate deposit insurance system which though arguably, engenders cross-subsidization by creating avenues to take on risk inefficiently; the so-called moral hazard problem. The moral hazard view of risk taking in banks assumes that shareholders make the lending and investment decisions and therefore take a risk to maximize the value of insurance if they so desire. The foregoing discussion becomes even more imperative with the on-going reforms in the Nigerian banking industry. This paper attempts to provide an overview of risk management practices in insured banks in Nigeria. As we are now in the post consolidation era, consistent with the efficiency argument of a market economy, the need to foster healthy competition amongst fewer, mega banks becomes pertinent. Amongst the host of risks envisaged, those risks considered most important are identified, and their management and mitigating factors are analyzed. The risks relating to mergers and acquisitions (M&As) were also mentioned. The study employed trend analysis of variables to derive its results and concluded by pointing to some steps that would help to preserve the banking system and sustain its impact on our fragile economy.

This paper aimed at analyzing the importance of stewardship accounting in government ministries in Ekiti State and the causes of mismanagement in government-sector finance. The population comprised four thousand principal officers in the sixteen local governments of Ekiti State of Nigeria out of which four hundred were stratifiedly selected from each local government. The data were gathered through questionnaires while frequency counts, percentage scores and factor analysis were used to analyze the data. The findings showed that stewardship accounting promotes good management of public funds, increases accountability and probity in the public sector and discourages embezzlement of public funds and promotes economics growth. It was therefore recommended that the government should make sure that stewardship accounting should be set up and strictly implemented for better reconstruction of good governance so as to guide against mal-administration of the public funds by public officers; and the ascertainment of proprietary of transactions and their conformity with established rules.

This study aims to determine the effect of company size, audit quality, and foreign ownership on the occurrence of restatements in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data used in this study were obtained from the results of literature studies and documentation studies. The sample was selected using a purposive sampling technique. The data for 65 samples were analyzed using multiple linear regression. The results of this research support the idea that company size, audit quality, and foreign ownership had a significant effect on the restatement. Simultaneously the variables of company size, audit quality, and foreign ownership have a significant effect on restatement in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019.

The objectives of this study are to analyze the effect of capital structure, company size, profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019. Data obtained from the company's annual financial statements. The sample in this study amounted to 13 companies. Furthermore, the data were tested using multiple linear regression. The evidence from this study suggests that the capital structure, company size, profitability have a positive effect on the company's stock price. This study is useful for food and beverage companies listed on the Indonesia Stock Exchange to increase their share price. Companies can consider their capital structure, company size, and profitability.

This study focuses on the management of tax risk in intercompany transactions.Transfer pricing assumes there is an intimate relationship between business factors and tax factors, thus administrative and tax obligations must be aligned with the company's strategic variables.In this context, the need to build and represent a transfer pricing risk assessment model is a priority in order to check that intragroup flows comply with the tax regulations of the various countries the companies involved in the transactions are located, thus ensuring the desired transfer pricing scheme fully complies with the legislator's intent. To this end, this paper highlights the importance of the audit function in company groups operating on the international stage and aims to trace the desirable future prospects towards which the internal auditing activities should be directed in order to support group tax dynamics, so that there is a balance between the need to protect tax interests and, at the same time, the need for taxation not to become an obstacle to transnational trade and investment.

The study examined the awareness and level of compliance with gift tax by formal sector employees in Kumasi Metropolis Ghana. Two hundred and fifty-two respondents were sampled for the study using the purposive sampling method. Questionnaire was used to solicit data and information from the respondents. Data collected were analyzed using descriptive statistics and probit regression model. The results of the study revealed that the level of compliance with the gift tax is very low. The key reason identified in the study for the low level of compliance with gift tax among Ghanaian taxpayers is unawareness of gift tax obligations. The probit regression result revealed that level of education, knowledge of tax law, and penalty for non-compliance significantly influence respondents' decision to comply with the gift tax law .Hence, the low level of education offered by the Ghana Revenue Authority on the gift tax and non-enforcement of the law have contributed to the low level of compliance. The study therefore recommends that the Ghana Revenue Authority should step up education on the gift tax law and enforce penalty for non-compliance to improve revenue from gift tax.

's world and it is receiving great entrenchment in national legal status of almost every nation. However, there are evidences that suggest that users of financial statements and the public at large do not have knowledge about auditors' responsibilities and this has resulted in what has become known as audit expectation gap. This study sought to investigate the level of knowledge of final year MBA (Accounting) students on auditors' responsibilities and what auditors do vis-a-vis the companies' code, International Standards on Auditing as well as the professional guidelines on auditing in one of the public universities in Kumasi, the capital town of Ashanti Region of Ghana. The study used structured self-administered questionnaire to gather information from the final year MBA (Accounting) students. The data collected were analyzed using descriptive and inferential statistics with the help of MS Excel package. The study revealed that the mean knowledge of the students' on auditors' responsibilities was 4.25 suggesting that only 25% of the final year MBA (Accounting) students know for sure what auditors' responsibilities are. The study therefore recommended that policy makers, the university education administrators and regulators such as National Accreditation Board of Ghana together with the faculties take a closer look at Teaching and Learning of Accountancy and business Studies especially Auditing in Higher Education. It was further suggested that the universities review their syllabi on auditing courses to include the responsibilities, duties and roles of auditors, so as to examine these sections regularly to encourage students to read and understand it properly. Finally, the study proposed further research to cover most of the public universities in Ghana in the near future.

This study examined the relationship between concentrated ownership and tax avoidance of listed companies in Nigeria, exploring the potential role of profitability as a mediating variable. The study employed a correlational research design using data from the Nigeria Exchange Group (NGX) over the period of twelve years (2011-2022). Data was extracted from the annual report and accounts of the 121 out of 156 companies that were listed for the period. The data collected were analyzed using descriptive statistics, correlation and Structural Equation Modeling (SEM) as techniques for data analysis while Monte Carlo model was used to determine the level of significance of the indirect effects to hypotheses formulated. The study's findings demonstrate that ownership concentration affects tax avoidance behavior, implies 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. Also, ownership concentration has negative and insignificant effect on profitability and profitability functions as a mediating factor in the correlation between concentrated ownership and tax avoidance of the listed companies in Nigeria. This study proves the existence of agency problems where concentrated ownership expropriates minority interests. Based on these findings, the study recommended that management of the listed companies in Nigeria should be encouraged to explore more avenues of tax avoidance strategies, as the schemes improve level of profitability and increase shareholders' returns on investment.

Taxation is an important fiscal tool influencing macroeconomic variables; however, tax administration, like company income tax (CIT), could be enhanced through information and communication technology (ICT) integration. This study explored the interactive effects of CIT and ICT on the Nigerian economy. The study employed the dynamic ordinary least squares (DOLS) estimation technique for data analysis. The study revealed a long-run relationship between digitalisation, CIT, and economic growth. In addition, it showed that CIT has an insignificant adverse growth effect (-0.0339; p>0.05), indicating that company income tax revenue is inversely related to economic growth in Nigeria. However, ICT significantly positively affected the economy (0.0055; p > 0.05). The study further showed that the interaction between ICT and CIT produced a significant positive effect (0.0003; p > 0.05) on the Nigerian economy. The findings suggest that while CIT may not single-handedly spur economic growth, the ICT integration plays a crucial role. However, the low coefficient of the ICT integration connotes that technology adoption in tax administration is currently below the threshold that can significantly influence growth. The study concluded that high technology infrastructure is required to administer CIT to spur economic growth in Nigeria.

There is little evidence available on whether corporate board collaborates or substitutes for strict accounting regulation with respect to misclassification of recurring items to nonrecurring items. Therefore, this study examined whether corporate board of selected nonfinancial firms in Sub-Saharan Africa constrains classification shifting. A sample of 75 quoted non-financial firms from three Sub-Saharan African countries (Nigeria, Kenya and South Africa) was used for the period of ten years spanning 2008 to 2017. The study employed ex-post facto and cross-sectional research design in conducting the analysis. The secondary sources of data were collected from the annual reports of the selected firms and were analysed using descriptive statistics, Pearson Correlation analysis and panel regression analysis. Using a sample of 750 Sub-Saharan African firm-year observations, the result revealed that independent director, board female representative and board financial expertise have negat...

The main purpose of this study is to examine the relationship between natural resources revenue, fiscal policy and economic growth for 35 selected Sub-Saharan African countries. The panel data covering the periods of 1986-2014 was analyzed by using the fixed/random effect model estimation and the panel causality test. We also performed the panel unit root test in order to insure that our variables are stationary. The empirical results indicate that there is insignificant negative effect of natural resources revenue and bad fiscal policy on the economic growth. However, there is significant positive effect of capital formation on economic growth. We also found a bidirectional causality relationship between Natural resources rents and economic growth. There is also unidirectional causality link from government final consumption expenditure to Natural resources revenue and from Natural resources revenue to capital formation. These empirical results mean that Sub-Saharan African countries apply bad fiscal policy to improve the natural resource sector which does not efficiently contribute to the economic growth. This study suggests that countries of Sub-Saharan Africa must apply improved fiscal policy in order to add tax revenue to their total revenue; and they must also use the natural resources revenue in order to invest in other sectors such as education, manufacturing and agriculture.

Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system. Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes. A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced effective tax administration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State. The findings revealed that tax aggressiveness significantly influenced effective tax administration (Adj.R 2 = 0.326, F (5, 400) = 54.26, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve taxpayers' compliance behaviour in Lagos State.

This study examines the impact of foreign aid on the economic growth of Ethiopia
from 1977 to 2011. The analysis employs a Vector Autoregression (VAR) technique
and Autoregressive Distributed Lag (ARDL) Model to investigate the relationships
between various macroeconomic variables, including GDP per capita, external debt
stocks, life expectancy, dependency ratio, foreign aid, foreign direct investment, and
inflation rate. The purpose of the study is to provide insights into the long-term and
short-term dynamics between these variables, particularly the relationship between
foreign aid and economic growth in Ethiopia. A significance level of 0.0000 indicates
that the related probability (Prob > F) is 0.0000, demonstrating statistical
significance for the model. The independent variables included in the model account
for about 90.14% of the variation in LnAid, according to the R-squared value of
0.9014 in this analysis. Slightly less than the R-squared value, or 0.8858, is the
adjusted R-squared. The study utilizes a comprehensive set of econometric methods,
including the Augmented Dickey-Fuller (ADF) unit root test, Johansen co-integration
analysis, Vector Error Correction Model (VECM), VAR diagnostic tests, residual
normality tests, and stability tests. The findings suggest the presence of long-term co
integrating relationships between the variables, indicating the existence of stable and
predictable linkages. The results also reveal unidirectional causal relationships
between some variables, providing insights into the dynamic interactions. Overall, the
study offers valuable policy implications for policymakers, aid organizations, and
researchers in designing effective aid strategies to promote sustainable economic
growth in Ethiopia. The study concludes with recommendations for further
investigation and analysis to fully understand the theoretical and economic
implications of the relationships found, contributing to the broader understanding of
the impact of foreign aid on economic development in the Ethiopian context.
Key Words: Foreign Aid ODA, VECM, ECM and Growth Domestic Product
GDP per capita

The paper assessed whether the bank-specific factors (internal) and economic (external factors) determine the financial performance of Jaiz bank Nigeria as an Islamic bank. Secondary data from the bank’s financial statements and world banks Development indicators were extracted for the period of 8 years (2011 to 2018). After description analysis, OLS regression was utilized to determine the effect of independent variables (GDP, Inflation, Interest, capital adequacy, credit risk, deposit ratio, and cost efficiency) have on the dependent variables (ROA, ROE, and ROI) financial performance. It was established that; GDP as an external factor has a significant positive association with financial performance, cost efficiency was discovered to have a weak positive relationship with the financial performance, while inflation rate, interest rate, capital adequacy, deposit ratio, and credit risk were found to have no significant effect on the bank’s financial performance.  It was recommended ...

Purpose – The purpose of this paper is to report on a survey about the personal financial planning attitudes of MBA students in the USA. Design/methodology/approach – The study surveyed 206 MBA students about their attitudes to personal financial planning. Participants were asked about their level of knowledge, whether they had prepared components of a financial plan, where they might seek assistance in such a process and the criteria for selecting a financial planner. In addition, participants were asked to indicate their level of confidence in a financial plan\u27s capacity to help them meet their long-term needs and the likelihood that they would implement such a plan. Findings – The findings indicate that, while most respondents feel both that financial planning is important and that they are interested in developing a financial plan, very few feel that they have the necessary skills and knowledge to prepare their own plan. In addition, the participants indicated a strong prefer...

Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system.Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes.A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced taxpayers' registration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State.The findings revealed that tax aggressiveness significantly influenced taxpayers' registration (Adj.R 2 = 0.371, F(5, 400) = 65.90, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve tax compliance in Lagos State.

Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system. Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes. A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced effective tax administration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State. The findings revealed that tax aggressiveness significantly influenced effective tax administration (Adj.R 2 = 0.326, F (5, 400) = 54.26, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve taxpayers' compliance behaviour in Lagos State.

Empirical evidence on the relationship between excise duties and economic growth contributes to the literature on taxation and regional economic integration. Evidence-based policy recommendations will support the optimization of excise duty frameworks for sustainable growth and efficient markets in Southeast Europe.

The paper investigated the relationship between corporate tax optimization and the firm's value in the Tunisian context over an 11 year period. The empirical results revealed that tax optimization, accruals and investment increased the firm's value. After dividing the sample between listed and non-listed firms, we concluded that, compared to non-listed firms, the listed firms were better able to optimize tax through adopting a tax policy. Our findings help decision makers, researchers and practices to better understand the role of tax optimization in the management of firms and, also, in their performance.

The study investigates the impact of misinformation on taxpayers' tax compliance behaviour, aiming to uncover the psychological and economic repercussions on citizens. Employing a qualitative research methodology, the study conducted interviews with eight participants, followed by a thematic analysis to identify prevailing themes in taxpayer responses to misinformation. The findings reveal that misinformation significantly influences taxpayer behaviour, leading to stress, mistrust of tax authorities, and subsequent non-compliance. Analysis of the interview data highlighted the role of digital platforms in spreading misinformation, the susceptibility of newer businesses and younger taxpayers, and the erosion of trust and tax morale as critical factors affecting compliance behaviour. The study underlines the broader implications of misinformation on the tax system's integrity and the fiscal relationship between taxpayers and authorities, calling for strategies to enhance information dissemination and taxpayer education to bolster compliance and trust.

This study aimed to identify the influential parameters of financial performance among Islamic banks in Malaysia. In this study both, internal and external factors that may influence the Islamic banks financial performance were applied; the data for this study are Panel data. It comprises of panel dataset of 16 Islamic banks operating in Malaysia. Data were compiled from the DataStream Database for the period of 2009 to 2019; altogether, there are 176 observations (nT). This study applies a quantitative research methodology, which includes a numerical measurement and analysis of the factors which influence the Islamic banks financial performance. The results show that only internal parameters (Assets Quality, Liquidity, and Bank Size) are significant parameters in the determination of the Islamic banks financial performance in Malaysia. On the other hand, the results showed that for the external parameters only GDP Growth Rate positively influences the Islamic banks financial perfor...

This study aims to analyze and explain the influence of the dimensions of financial architecture consisting of ownership structure, capital structure, and corporate governance as well as adding other variables namely CSR to the company value of banking in Indonesia. This research was conducted on banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 using secondary data sources, consisting of 81 banks, of which 76 banks as samples because they have complete data. The analytical method used is multiple linear regression analysis, multiple correlation analysis, determination analysis, and t-test. The results showed that the ownership structure, capital structure, corporate governance, and CSR had a positive and significant effect on the company value of banking in Indonesia. Implication of this study for investors in the capital market, it is better to look at financial aspects such as the dimensions of financial architecture, namely ownership structure, capital structure, corporate governance, and CSR, because it is proven that all architectural dimensions of finance and CSR have a significant positive effect on company value; for companies need to strengthen the company's financial architecture to achieve increased company value.

The Nigeria electric power industry is yet to recognize and adjust management practices, especially those concerned with operations and maintenance, to the changed and changing business conditions in electric power production. Hence, there is a need to review the organization's operations and maintenance policies. This paper intends to develop a value-based operations and maintenance performance which could be implemented in Nigeria electric power stations. An attempt was made to develop a framework for effective management of operations and maintenance performance which will link results to performance drivers. Furthermore, balance scorecard concept was included. The paper emphasized on value-added and intellectual capital in operations and maintenance in the emerging business environment, and stressed that there is a need to move from corrective maintenance or time-based maintenance to a long-term business-oriented approach.

The study investigates the effects of corporate governance characteristics on audit reports lag of consumer goods companies in Nigeria which are Guinness Plc, Dangote Sugar Refinery Plc, Nestle Plc, Cadbury Plc and Unilever Plc. These five (5) companies were selected based on the availability of data, their performance in the Nigerian consumer goods sector, and the popularity of these companies in the Nigerian Stock Exchange. The study covers the period of 7 years from 2015-2021. From the finding of the 2 study, the R shows that the model is a good fit. This indicates that a change in dependent variable (audit report lags) will lead to change in the independent variable (board size, board independence and audit committee composition). The study reveals that board size has a negative significant impact on the audit report lags of listed consumer goods companies in Nigeria, board independences has an insignificant negative impact on the audit report lags in Nigeria while audit committee composition has a significant positive effect on audit report lags of listed consumer goods companies in Nigeria. It is also indication that the independent variables have a great impact on the dependent variables and cannot be neglected. The result of the findings also shows that the based on the VIF and the tolerance value (1/VIF), the model can be described as fit and robust for the study, which implies the appropriateness of fitting the model of the study with the independent variables.. The study concludes that board size, board independence and audit committee composition have an influence on audit report lag. Specifically, the study conclude that board size and audit committee composition have significant effect on audit report lag of consumer goods companies in Nigeria while board independences has an insignificant negative impact on the audit report lags in Nigeria. The study recommended that company Boards should be constituted by persons of integrity that can match words with action and foster prompt financial disclosures for the interest of the shareholders whom they representedand that the size of the firms should not be a yardstick in delay of the audit report. Once an auditor is engaged, irrespective of the size of the firm, it is expected that all logistics are put in place so as to meet up with the agreed completion of the audit for prompt disclosure.

This study examines the influence of tax policy and administrative
frameworks on the business continuity of Small and Medium
Enterprises (SMEs) in Nigeria. Adopting a descriptive survey research
design, the study focused on SMEs operating within four major
commercial hubs—Lagos, Kano, Port Harcourt, and Abuja representing
an estimated population of 25,661 registered SME owners. Utilizing a
quantitative research approach, data were analysed using the Statistical
Package for Social Sciences (SPSS). The findings reveal that tax
policies significantly influence SME continuity, as confirmed by the
regression analysis which indicated a moderately positive relationship.
This suggests that while tax policies are impactful, they are not the sole
determinants of business survival. The study highlights those targeted
measures such as tax incentives, reliefs, and the simplification of tax
procedures can meaningfully reduce the compliance burden on SMEs,
thereby strengthening their financial resilience and long-term viability.
The research concludes that an efficient and transparent tax system enhances SME sustainability by promoting compliance, building trust
in tax institutions, and reducing administrative hurdles. It recommends
that tax authorities establish dedicated SME support units to provide
tailored guidance, streamline issue resolution, and facilitate access to
critical tax information, thereby fostering a more enabling environment
for enterprise growth and development.

The trustworthiness of a financial audit report rests on the perception of auditor independence. However, several factors can affect those perceptions, ultimately affecting market confidence. This study aims at providing a deep understanding of auditors" perceptions of auditor independence, particularly analysing whether and how their perceptions are affected either by the provision of non-audit services, competition, the size and tenure of the audit firm or the client"s financial condition. Qualitative research was held through semi-structured interviews. Both the provision of non-audit services and tenure have generated great consensus amongst interviewees as impacting auditor independence. Rotation and litigation exposure were mainly perceived as enhancement factors.

The study examines the effect of Just-in-time on the financial performance of manufacturing organizations in Nigeria. The purpose of the research work is to determine the effect of application of just in time on cost reduction and return on investment of manufacturing firms in Nigeria. Primary data were collected through a self administered questionnaire on knowledgeable sample of employees selected to test the strength of model specified and hypotheses formulated on JIT and financial performance of manufacturing firms. Analysis was carried out using Multiple Regression model and findings revealed that 39.4 and 16.3% variations in cost reduction and returns on investment are due to the impact of JIT as explained by the predictor variables combined. This implies that JIT has contributed positively to the financial performance of manufacturing firms in Nigeria and manufacturers will benefit immensely from its adaptation. The study concludes that each of the cost components employed to measure the effect of JIT on cost reduction and returns on company's investment shows appreciable level of significance. The study therefore recommends the manufacturing firms should adopt JIT in cutting their production costs in order to achieve enhanced efficiency and eliminate waste to the barest minimum from the entire supply chain.

The adoption of International Financial Reporting Standards (IFRS) around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting standards and harmonization of reporting procedures. For the same purpose, Ethiopia begins the IFRS adoption process since the year 2014. For this study, 200 questionnaires were distributed and administered to collect the required data and the collected data were analyzed using SPSS21. This study also employed descriptive statistics and dimension reduction model to make factor analysis. Based on the model output five (5), major variables were found significant with 66.22% cumulative initial eigenvalue. The main significant variables were adaptability, suitability, constraints, necessity and perceived benefits respectively. Furthermore, upon the findings found, researchers forwarded continuous professional career development, partnership and cooperation with stakeholders and government commitment for allocation of adequate budget should be made for successful adoption of IFRS.

This study centred on investigating the impact of revenue generation on the economic growth in Nigeria using annual time series data which covered the period of 2013-2022. These relationships were estimated with the autoregressive distributed lag model (ARDL) and the findings were robustly checked with the fully modified ordinary least squares (FMOLS). The findings from the ARDL results reveal that while tax revenue has a positive and significant impact on economic growth, value-added tax showed an insignificant impact, while customs and other import duties showed a significant negative influence on economic growth in Nigeria. From the FMOLS results, we found that revenue generation indicators-tax revenue, value-added tax and customs and other import duties have significant negative effects on economic growth. Improving revenue generation in Nigeria requires a multifaceted approach that encompasses tax reform, regional strategies, human capital development, and environmental sustainability initiatives. By adopting these measures, Nigeria can create a more diversified economy that not only generates sufficient revenue but also provides a solid foundation for sustainable economic growth and development. Future research should continue to explore innovative revenue generation strategies and their direct impact on Nigeria's economic landscape to guide policymakers in their efforts to build a resilient economy.

This study assesses the strategies employed for Internally Generated Revenue (IGR) in Bauchi State, NorthEast Nigeria, with a view to evaluating their effectiveness in enhancing the state's financial autonomy and development. Internally generated revenue remains a vital component for state governments in Nigeria, especially amid dwindling federal allocations. Despite Bauchi State's resource potential, its IGR performance has remained suboptimal due to various structural, administrative, and socioeconomic challenges. The study adopted a descriptive survey research design. Data were collected through questionnaires and interviews with key officials from the Bauchi State Board of Internal Revenue, Ministry of Finance, and selected taxpayers. Secondary data from government publications and financial reports were also analyzed. The findings reveal that although several strategies have been implemented-such as tax reforms, automation of revenue collection, and taxpayer education-issues like poor compliance, weak enforcement mechanisms, corruption, and lack of innovation still hinder effective revenue generation. The study concludes that Bauchi State must adopt more strategic, transparent, and technologydriven approaches to improve its IGR. It recommends strengthening institutional capacity, expanding the tax base, leveraging digital platforms for tax administration, and increasing public awareness to boost compliance. These measures are crucial for sustainable development and improved service delivery in the state.

Tax authorities across the world have struggled with the question of why people voluntarily comply with tax laws. To have a better insight into the phenomena, this study explores how religiosity, moral reasoning, perception of government and peer influence affects voluntary tax compliance behaviour of self-employed. Surveying 367 selfemployed individuals, the results of regression analysis showed that religiosity and peer influence have significant positive impact on voluntarily tax compliance. However, the finding of the study revealed that moral reasoning and perception of government have no significant impact on voluntary tax compliance. This study recommends that government should also engage in massive campaign that will highlight the importance of paying taxes to individuals and also emphasises the religious injunctions on tax evasion since level of religiosity was found to have an influence on voluntary tax compliance behaviour.

This study analyzes the effect of personal income tax on internally generated revenue in Ondo State. The specific objectives are to examine the individual contributions of the components of personal income tax on internally generated revenue in Ondo State. This study used both primary sources and secondary sources of data. The secondary data focused on secondary data from eight years record from Ondo State Board of Internal Revenue (OSBIR), while the primary data employed survey through the aid of questionnaires distributed across the three senatorial districts (18 LGAs) of the state. Ordinary Least Square (OLS) regression analysis was adopted to estimate the two models. The findings show that PAYE and other sources of taxes were statistically significant on internally generated revenue in Ondo State Meanwhile, the ability of state government to bring in more payers into the tax net and deploy effective collection of PAYE to enhance revenue have positive and statistically significant impact on IGR in the state. It is, therefore, recommended that the Ondo State government deploy a holistic approach to revenue collection and taxation within the state. This approach should aim to enhance internally generated revenue while minimizing bureaucratic fraud among revenue collection officers.

Accounting-Based Performance Evaluation Systems
This paper covers multiple related topics. To begin with, using a performance evaluation system benefits an organization's success (Wu et al., 2018). Performance evaluation systems drive corporate governance by results. The metrics used in the evaluation determine how a company's executives will govern it; corporate governance influences firm performance (Brahmana et al., 2018). The research topic covered is Agency Theory and its relationship to corporate governance on an international scale, specifically regarding IFRS. The paper concludes by examining the potential future impact on corporate governance and identifying areas for future research.

PRODI PERPAJAKAN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI i KATA PENGANTAR Puji syukur saya haturkan kehadirat Allah Swt. yang telah melimpahkan rahmat dan hidayah-Nya sehingga saya bisa menyelesaikan makalah tentang "Investasi Jangka Panjang Dalam Akuntansi Pajak". Tidak lupa juga saya mengucapkan terima kasih kepada semua pihak yang telah turut memberikan kontribusi dalam penyusunan makalah ini. Tentunya, tidak akan bisa maksimal jika tidak mendapat dukungan dari berbagai pihak. Sebagai penyusun, saya menyadari bahwa masih terdapat kekurangan, baik dari penyusunan maupun tata bahasa penyampaian dalam makalah ini. Oleh karena itu, saya dengan rendah hati menerima saran dan kritik dari pembaca agar saya dapat memperbaiki makalah ini.Saya berharap semoga makalah yang saya susun ini memberikan manfaat dan juga inspirasi untuk pembaca.

Puji dan syukur penulis panjatkan ke hadirat Tuhan Yang Maha Esa atas segala rahmat dan karunia-Nya sehingga makalah ini dapat diselesaikan dengan baik. Makalah ini disusun untuk memenuhi kebutuhan literasi mengenai "Investasi Jangka Panjang dalam Akuntansi Pajak". Dalam penyusunannya, penulis berusaha memberikan penjelasan yang mendalam mengenai konsep, perlakuan akuntansi, serta aspek perpajakan yang terkait dengan investasi jangka panjang. Penulis menyadari bahwa makalah ini masih jauh dari sempurna. Oleh karena itu, kritik dan saran yang membangun sangat diharapkan demi penyempurnaan karya ini di masa depan. Semoga makalah ini bermanfaat bagi pembaca dalam memahami lebih jauh tentang pentingnya pengelolaan investasi jangka panjang dalam perspektif akuntansi dan perpajakan. Jambi,

This paper investigates the value relevance for comprehensive income, other comprehensive income and its components. Utilizing Olson model, the results suggest that both comprehensive income and other comprehensive income have no value relevance. The components of other comprehensive income do have value relevance.

We investigate the association between earnings management and internal control weaknesses as well as the association between earnings management and firm size. We use two samples: one from large accelerated filers, matched with the same number of firms with strong internal control, and the other from accelerated filers with internal control weaknesses, matched with the same number of firms with strong internal control. Using a modified Jones model, we determine that firms with weak internal control manage their earnings more than do those with strong internal control. The test result is robust for accelerated filers but only modest for large accelerated filers, suggesting that large firms manage their earnings less than do other firms. The results suggest that firm size is an important factor in determining earnings management. The findings are important for (1) regulators who may consider additional disclosure requirements for accelerated filers, non-accelerated filers, and smaller firms and (2) auditors who may increase their scrutiny of financial statements of these firms.

This study aims to analyze the financial performance of hotel companies listed on the Indonesia Stock Exchange for the period 2018-2023 through the cash flow ratio approach. The research was conducted using a quantitative descriptive method on 12 companies with eight types of cash flow ratios, such as AKO, CAD, CKB, CKHL, TH, PM, AKBB, and KAK. The results showed that the Covid-19 pandemic had a significant negative impact on financial performance, which was reflected in a decrease in the value of cash flow ratios, especially in 2020. However, the company began to show recovery after social restrictions were relaxed in 2021-2023. PT Arthavest Tbk is a company that consistently shows positive performance. This study also reveals the importance of cash flow management in maintaining the company's operational continuity. The limitation of the study lies in the limited data and has not covered external factors such as macro policies and tourism trends. The implications of this study provide a basis for management in making strategic financial decisions in times of crisis.