Profit before Tax

Penelitian ini bertujuan untuk menguji pengaruh struktur modal (LDER dan DER) dan profitabiltas (GPM) terhadap pajak penghasilan terutang pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. Longterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER) dan Gross Profit Margin (GPM) sebagai variabel independen, serta pajak penghasilan badan terutang digunakan sebagai variabel dependen. Data dalam penelitian ini diperoleh dari website bursa efek indonesia (www.idx.co.id). Sampel dalam penelitian ini sebanyak 10 perusahaan selama 3 tahun periode 2020-2022. Penelitian ini menggunakan data sekunder dengan cara berkunjung ke Pusat Informasi Pasar Modal (PIPM), Metode analisis data yang digunakan yaitu analisis linear berganda dengan metode purposive sampling, uji parsial (t), dan uji determinasi bantuan software SPSS. Hasil Penelitian menunjukkan bahwa: Long Term Debt to Asset Ratio berpengaruh secara signifikan terhadap pajak penghasilan badan terutang, Debto Equity Ratio tidak berpengaruh signifikan terhadap pajak penghasilan badan terutang, dan Gross Profit Margin berpengaruh signifikan terhadap pajak penghasilan badan terutang

Purpose: The aim of this research was to find out the differences in guest occupancies and profits of the private and public hotels between and within the years 2008 and 2014. Methodology: The researchers followed explanatory research to differentiate the data with statistical tools. The researchers undertook the deductive approach to test the hypothesis comparing occupancy and profit of the hotels. The researchers used survey and interview method in this study. Public and private hotels were chosen as sample during the year 2008 and 2014 from Cox's Bazar main beach area. The samples were selected based on judgment sampling method. The researchers used mono method and a crosssectional research by considering the data of the years 2008 and 2014 only. This research mainly based on field survey instead of depending on the artificial figures provided by the hotel officials. The information was confirmed by several respondents during the interview. Findings: Significant differences found in the occupancies and profits of the public and private hotels during the year 2008 and 2014 individually. Also, between the years, 2008 and 2014, differences were observed in occupancy and profit of the private hotels. No difference diagnosed in the occupancy and profit of public hotels between 2008 and 2014. In the survey, the researchers' diagnosed that the hotels had a common tendency to avoid Tax payment to keep the profit uncut. Practical implications: Further research can be done to compare the tax earnings of the government from public and private sector at different period. New researchers can use this research data in further research to calculate the tax payment based on revenue earnings and occupancy.

Due to the multiplicity and overburdening of Nigeria's tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids tax payments so as to reduce its negative effect on financial performance. Therefore, this study examined the corporate tax planning and financial performance of systemically important banks in Nigeria. Ex-post facto was adopted as the research design in this study, while Pooled OLS was used to analyze the data. This study has shown that the effective tax rate has a negative and significant impact on financial performance. Thin capitalization has a positive significant impact on the financial performance of SIBs in Nigeria, whereas capital intensity and the lease option have demonstrated an insignificant impact on the financial performance of SIBs in the country. The study concluded that corporate tax planning affects financial performance depending on the adopted tax planning strategies. Likewise, the study recommended, among other things, that the tax authorities should engage in the tax reforms whereby the corporate tax rate is to be adjusted, and that banks should engage in the activities that can reduce the effective tax rate.

This study discusses how the influence of tax avoidance or what is usually referred to as tax avoidance on debt that occurs in pt manufacturing companies. Garuda Indonesia Airways is listed on the Indonesia Stock Exchange. This research is a quantitative research with data obtained secondaryly. With data obtained from the annual report of PT. Garuda Indonesia Airways from 2014 to 2019. The data used in this study uses Pph Agency, profit before tax, tax avoidance and debt. Which pph agency and profit before tax is used as a factor in determining tax avoidance. The authors conducted data processing using analysis tools in the form of SPSS version 24 using descriptive analysis, simple linear regression test, validity test, T test and R- Square Test. The results of this study show that in this study tax avoidance does not have a significant influence on the amount of debt owned by PT. Garuda Indonesia Airways.This study discusses how the influence of tax avoidance or what is usually ref...

This article discusses the process of development in the industry with regional characteristics. In the regions, it is necessary to start modernization with deep transformations in the economy, with the revival of industry on a new technological basis, with the formation of its reproductive structure. Internal and external conditions force the regional authorities to carry out it comprehensively, simultaneously and in a short time, covering all spheres of public life.

The article provides an econometric analysis of the activities of special economic zones in the country. By analyzing the impact of tax and tax incentives, which are important factors influencing the investment activity of economic zones, descriptions have been developed to increase investment activity in these industrial zones.

Objective: The study analyzed the effect of tax and provision for depreciation on financial performance of selected quoted consumer goods firms in Nigeria, captured by reserve (2008-2017). Approach: The secondary data were sourced from the Published Annual Reports of selected quoted consumer goods firms in Nigeria, the study utilized panel least square analytical technique. Results: The result of the findings showed that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) positively influenced the financial performance of FLRM and NEST by 31811588 and 6310438 respectively. Also, it was discovered that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) in the period under consideration hindered the financial performance of DANG, UNIL and NEST by 18482966, 16389816 and 2461191 respectively in Nigeria. The Adjusted R-squared of 0.90, 0.17 and 0.23 for fixed, random and pooled effect model showed that 90, 17 and 23 percent variation in the financ...

This study examined capital structure and profitability of manufacturing firms listed on theNigerian stock exchange. Specifically the study analyzed the impact of disaggregated variables of debt finance(Short term debt and long term debt) and equity finance (share capital and share premium) on profit aftertax. Secondary data were gathered from annual reports of sampled firms over a period of ten years (2008-2017) and were analyzed using panel data estimators such as pooled OLS estimator, fixed effect estimator,random effect estimator, Hausman test, and Pesaran test of cross sectional dependence. The findings revealedthat short term debt has insignificant positive effect on profit after tax of manufacturing firms showing inspecific term a coefficient estimate of 0.114985 (p=0.5890> 0.05) long term debt exerts significant positiveimpact on profit after tax, with specific coefficient estimate of 0.578290 (p=0.0001< 0.05) share capital exertssignificant positive effect on profit a...

Objective: The study analyzed the effect of tax and provision for depreciation on financial performance of selected quoted consumer goods firms in Nigeria, captured by reserve (2008-2017). Approach: The secondary data were sourced from the Published Annual Reports of selected quoted consumer goods firms in Nigeria, the study utilized panel least square analytical technique. Results: The result of the findings showed that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) positively influenced the financial performance of FLRM and NEST by 31811588 and 6310438 respectively. Also, it was discovered that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) in the period under consideration hindered the financial performance of DANG, UNIL and NEST by 18482966, 16389816 and 2461191 respectively in Nigeria. The Adjusted R-squared of 0.90, 0.17 and 0.23 for fixed, random and pooled effect model showed that 90, 17 and 23 percent variation in the financ...

Purpose: The aim of this research was to find out the differences in guest occupancies and profits of the private and public hotels between and within the years 2008 and 2014. Methodology: The researchers followed explanatory research to differentiate the data with statistical tools. The researchers undertook the deductive approach to test the hypothesis comparing occupancy and profit of the hotels. The researchers used survey and interview method in this study. Public and private hotels were chosen as sample during the year 2008 and 2014 from Cox’s Bazar main beach area. The samples were selected based on judgment sampling method. The researchers used mono method and a cross-sectional research by considering the data of the years 2008 and 2014 only. This research mainly based on field survey instead of depending on the artificial figures provided by the hotel officials. The information was confirmed by several respondents during the interview. Findings: Significant differences foun...

Background: The recent development and the forecasted high growth in tourism sector of Bangladesh give an insight that it has great potentials to develop into a world class tourist zone and requires examination. Aim: The aim of this study is to investigate the factors that impact tourist satisfaction in Bangladesh. Research Methods: A questionnaire survey design was applied in order to determine the influential factors that have substantial impact on tourist satisfaction. Respondents from all over Bangladesh participated in the survey. Results: The results indicate that the identified factors affect tourist satisfaction. From among the factors¸ information significantly influence tourist satisfaction. The findings suggest to put emphasis on information¸ accommodation¸ safety and security factors for boosting the level of tourist satisfaction. Conclusion: The paper provides enhanced information for tourism authorities¸ and tour operators/managers about the tourists’ perception in Ban...

obotic Intervention (RI) strategy is critical to organizational profitability. The R documented high cost of production resulted in slower attainment of financial success through continuous surges prices of goods and services. This have led manufacturers to continuously seek various strategies in reducing cost of production, and the need to cope with the growing number of complexities and uncertainties from the business environment led to continuous performance as the objective of any company to increase their capacity to adapt. The use of sophisticated machines or artificial intelligent has fostered profitability through the increase in productivity and ever-mounted pressure to minimize costs. The study employed ex-post facto research design. The study's population was 31 manufacturing companies in Nigeria listed on the Nigerian Stock Exchange as at January 18, 2021. Purposive sampling technique was employed to select 21 manufacturing companies based on their use of sophisticated machines in the production process. Validated data were extracted from the published financial statement of the selected companies. The reliability of data was premised on auditor and regulatory agencies' approval of the financial statements. Data were analyzed using descriptive and inferential (multivariate regression) statistics. The result showed that RI measurements had an insignificant effect on Net profit before interest 2 and tax (Adj.R = 0.1031, F(4, 248) =2.48, p >0.05). RI measurements combined with a 2 control variable of company size (CS) had significant effect on NPBIT (Adj.R = 0.8502,F(5, 247) =286.02, p <0.05). This study concluded that robotic intervention significantly influences performance of listed manufacturing companies in Nigeria. This study therefore, recommends that more robots workforce should be employed because if robotic intervention is held constant based on our findings, net profit will decline. Also, the government should enact policies on robot tax to mitigate the use of outdated industrial machines

Explain the differences between qualitative and quantitative research. (30 points) Research is the most widely used tool to increase and brush-up the stock of knowledge about something and someone. In the field of marketing, business, sociology, psychology, science & technology, economics, etc. there are two standard ways of conducting research, i.e. qualitative research or quantitative research. While the qualitative research relies on verbal narrative like spoken or written data, the quantitative research uses logical or statistical observations to draw conclusions. Qualitative research: An unstructured, exploratory research methodology based on small samples that provides insights and understanding of the problem setting. Quantitative research: A research methodology that seeks to quantify the data and, typically, applies some form of statistical analysis. Qualitative Research Quantitative Research Objective To gain a qualitative understanding of the underlying reasons and motivations To quantify the data and generalize the results from the sample to the population of interest Sample Small number of nonrepresentative cases Large number of representative cases Data Collection Unstructured Structured

The study examined the relationship between tax avoidance and financial performance of selected quoted firms in Nigeria. Secondary method of data collection was adopted. Simple random sampling technique was used in selecting five out of 17 quoted industries in Nigeria and two firms each from the sampled industries Variables tested for tax avoidance are tax cost savings (COS); profit before tax (PBT) and debt equity ratio (DER). Earnings per share (EPS) were proxy for profitability. Data were subjected to pretest analyses including correlation test, panel unit root test and panel co-integration test, followed by panel estimation including pooled OLS, fixed effect, random effect estimation, alongside post estimation tests such as restricted f-test, Hausman test, heteroscedasticity test, cross-sectional dependence test, and autocorrelation test. Results showed that profit before tax and debt equity ratio exert a significant positive impact on earnings per share while tax cost savings exert an insignificant negative impact. The study concluded that earning per share is substantial with all the tax avoidance variables showing statistically significant, with the impact of tax cost saving specifically contributing to increase in earnings per share. This study therefore recommends that management should device a model that can help evaluate the appropriate leverage ratio fit for the implementation of tax avoidance strategies to ensure that strategies are adopted without posing threat to the going concern of the firm.

The study aimed to assess Bangladesh Parjatan Corporation's restaurants' customer satisfaction to improve quality and services. It was found that the price of the food items was not extensive comparing to international standards, but expensive in the country context. It takes an extended time in-between ordering and delivery. The manner and etiquette of the waiters and other restaurant service people were not up to the mark. Customers enjoy a healthy environment during food consumption. The food quality is not appropriately controlled, and less quantity of food, notably inferior portion, was served, which was treated as cheating activities. The study found that the outside washroom and interior designs were not satisfactory. Hence, the restaurant needs to take the initiative to bring more mobility for ensuring prompt service where customers will not have to wait long for food. A training program is required to improve human resources' professionalism, including waiters/waitresses and kitchen staff. Special attention is warranted on food portioning so that the customers are not cheated.

Tourism is not only a concept of enjoyment or travelling or passing the holidays, but also a development concept and it has now been placed a wider significance among the mass people, government and development planner in Bangladesh. Sylhet has a bright prospect to develop its tourism sectors as its treasures weather it is going to miserable situation in the absence of proper plan and realistic steps. The aim of the research is to investigate the problems and prospects to flourish the tourism sector in this region. Quantitative method has been used in this study to investigate the research problems based on survey method. The tourists are found very enthusiastic to get test of visiting different places and this study results some good indications for improving tourism sectors. However, in order to make Bangladesh a tourism friendly nation, a renovation of tourism policy, which should be in tune with the new national economic, social, environmental policies and trends and the government should monitor all actors and factors related to tourism sector in Bangladesh.

There are many years since we have independent from the foreign ruling. But we are now in the least developed country because of lacking of the integration and inter-coordination among the different political, economical and social sectors. Though we are in the loaded position with the vast population, it would be the most resourceful by the proper nourishment and proper adoption with education, knowledge and training for the sustainable utilization of the God-gifted enormous natural resources. Kuakata the second largest Sea-beach is another one of the natural scenic resource of our country which is still now under negligence and mismanagement including its demographic development. By the proper planning and inter-sectoral coordination Kuakata can be turned into a most effective and largest economical source of the national revenue and common people livelihood. There has been tried to present the present demographic, educational, Hospitalization, transportation, present and potential resources and other tourism facilities in this study. Here is tried to highlight what have in this tourism place and what are to be needed in kuakata.

The core objective of this paper is to uplift the feasibility of hotel industry of Cox's Bazar of Bangladesh. Here the analysis of the financial statement of the most standard hotel has been made. Standard methods are used to collect information. Both primary and secondary sources are used. For research purpose financial information of five popular local hotel of Cox's Bazar, Hotel the Seagull, The Cox Today, The Ocean Paradise, The Sayman and The long Beach hotel has been collected. Firstly, in the literature review, the importance of financial performance analysis using different financial statement and uses of ratio analysis has been shown. Financial statements of hotels of Cox's Bazar are mainly used to orchestrate this research. The findings show the performance of the hotel industry over the last five years. Here gradually hotel industry performing well compared to the previous years. Ratio analysis and trend analysis conducted to analyze the financial position and feasibility of hotel industry. This research has shown the enlightening and profitable future of hotel industry in Cox's Bazar. Because some popular capital budgeting techniques like Payback period, Accounting Rate of Return and Net present value are used and these techniques give a positive result in all case.

Kuakata is the second largest sea beach, situated in the southern part of Bangladesh from where both sunrise and sunset can be enjoyed. Even it is a place of rare and unique beauty that has the potential to become one of the major tourist attractions of Bangladesh. The purpose of this research is to analyze the current assessment of tourism in Kuakata, including the available facilities, expectations and demands of the tourists and their concerns. For this research, questionnaire with a sample of 35 people was conducted and the results are analyzed with MS Excel. The findings show that the lacking in marketing and promotional approaches are the main cause of the current challenging situation in the tourism industry in Kuakata. The current study investigated the destination satisfaction of Kuakata province, so, this provides further contribution to tourism and hospitality management literature and industry practitioners as well.

Kuakata is the second largest sea beach, situated in the southern part of Bangladesh from where both sunrise and sunset can be enjoyed. Even it is a place of rare and unique beauty that has the potential to become one of the major tourist attractions of Bangladesh. The purpose of this research is to analyze the current assessment of tourism in Kuakata, including the available facilities, expectations and demands of the tourists and their concerns. For this research, questionnaire with a sample of 35 people was conducted and the results are analyzed with MS Excel. The findings show that the lacking in marketing and promotional approaches are the main cause of the current challenging situation in the tourism industry in Kuakata. The current study investigated the destination satisfaction of Kuakata province, so, this provides further contribution to tourism and hospitality management literature and industry practitioners as well.

The core objective of this paper is to uplift the feasibility of hotel industry of Cox's Bazar of Bangladesh. Here the analysis of the financial statement of the most standard hotel has been made. Standard methods are used to collect information. Both primary and secondary sources are used. For research purpose financial information of five popular local hotel of Cox's Bazar, Hotel the Seagull, The Cox Today, The Ocean Paradise, The Sayman and The long Beach hotel has been collected. Firstly, in the literature review, the importance of financial performance analysis using different financial statement and uses of ratio analysis has been shown. Financial statements of hotels of Cox's Bazar are mainly used to orchestrate this research. The findings show the performance of the hotel industry over the last five years. Here gradually hotel industry performing well compared to the previous years. Ratio analysis and trend analysis conducted to analyze the financial position and feasibility of hotel industry. This research has shown the enlightening and profitable future of hotel industry in Cox's Bazar. Because some popular capital budgeting techniques like Payback period, Accounting Rate of Return and Net present value are used and these techniques give a positive result in all case.

Tourism is the movement or travel of people from one place to another; whether it is within their own country or to other countries, for pleasure, business, pilgrimage and other purpose. Tourism has become a very important and dynamic sector both in the world economy and particular in the developing countries. Its growth affects not only the activities directly linked to tourism but also other sectors. Tourism is already an important sector in some developing countries and will become so for others. Bangladesh is a reverie country having many attractive panoramic beauties. There are hills, valley, canals, lake, eco-park and mangrove forest, rivers, so many Inland and largest beach in the world. However, from the perspective of tourism based resources and its availability in the country seems rather pessimistic. To promote tourism sector and its contribution to socio-economic sector of the country, we need to utilize available resources properly and beneficially. For this, there is need of dynamic and tourism friendly policy and joint effort of the government and the private sector as well.

Tourism has become a very important and dynamic sector in the developing countries. For the last two decades tourism flourished very fast in the developing countries. Bangladesh has not yet got a better position in this industry after 40 years in comparison to her neighbours .Though Bangladesh got all the potentials to flourish but tourism in this country has been growing at a very slow pace. Bangladesh has failed to introduce her as a tourist destination country in the international tourist market. In 2010 Bangladesh received only 3 lacs of foreign tourists, of which more than 70 percent came for business and official purposes. The GDP contribution from the earnings of tourism is less than 1 percent. So it is clear that there are discrepancies in the degree of initiatives to attract tourists. For long time Bangladesh had been an tourist attracting country, but at present, its position is not significant in terms of the international tourist market. The overall objective of this study is to identify the issues and challenges faced by Bangladesh in attracting tourists.

NAVRÁTIL, J., PÍCHA, K., NAVRÁTILOVÁ, J., ŠVEC, R., DOLEŽALOVÁ, H.: Image as the elements of attractiveness of the destinations of the nature-oriented tourism. Acta univ. agric. et silvic. Mendel. Brun., 2012, LX, No. 4, pp. 281-288 The aim of this paper is to assess the relations between partial components of image of various touristically attractive locations. This research is focused on specifi c locations in vulnerable areas since the sustainable way of the tourism development concerns them in the highest manner and the touristic pressure on these locations permanently increases. The paper makes eff ort to extend the usual and nearly traditional understanding of the image in the tourism, which is usually related only to the problems of brand and/or the tourist destination. This is done through a survey realized at 26 selected locations with the aim to obtain 64 completely fi lled-in questionnaires in each location. Particular statements of respondents concerning the image of the visited location were summarized to the 20 categories. A multidimensional analysis was used to reveal the relations in partial answers. Authors have identifi ed an important number of elements of image of the tourist attractions. By means of the analysis authors have identifi ed diff erences between historic attractions and nature attractions. However, authors have identifi ed simultaneously both the natural type of the image of the destination and the culture-historical type of image of the destination in all studied locations.

Tourism has become a very important and dynamic sector in the developing countries. For the last two decades tourism flourished very fast in the developing countries. Bangladesh has not yet got a better position in this industry after 40 years in comparison to her neighbors .Though Bangladesh got all the potentials to flourish but tourism in this country has been growing at a very slow pace. Bangladesh has failed to introduce her as a tourist destination country in the international tourist market. In 2010 Bangladesh received only 3 lacs of foreign tourists, of which more than 70 percent came for business and official purposes. The GDP contribution from the earnings of tourism is less than 1 percent. So it is clear that there are discrepancies in the degree of initiatives to attract tourists. For long time Bangladesh had been an tourist attracting country, but at present, its position is not significant in terms of the international tourist market. The overall objective of this study is to identify the issues and challenges faced by Bangladesh in attracting tourists.

Purpose:  The aim of this research was to find out the differences in guest occupancies and profits of the private and public hotels between and within the years 2008 and 2014.

Methodology: The researchers followed explanatory research to differentiate the data with statistical tools. The researchers undertook the deductive approach to test the hypothesis comparing occupancy and profit of the hotels. The researchers used survey and interview method in this study. Public and private hotels were chosen as sample during the year 2008 and 2014 from Cox’s Bazar main beach area. The samples were selected based on judgment sampling method. The researchers used mono method and a cross-sectional research by considering the data of the years 2008 and 2014 only.

This research mainly based on field survey instead of depending on the artificial figures provided by the hotel officials. The information was confirmed by several respondents during the interview.

Findings: Significant differences found in the occupancies and profits of the public and private hotels during the year 2008 and 2014 individually. Also, between the years, 2008 and 2014, differences were observed in occupancy and profit of the private hotels. No difference diagnosed in the occupancy and profit of public hotels between 2008 and 2014. In the survey, the researchers’ diagnosed that the hotels had a common tendency to avoid Tax payment to keep the profit uncut.

Practical implications: Further research can be done to compare the tax earnings of the government from public and private sector at different period. New researchers can use this research data in further research to calculate the tax payment based on revenue earnings and occupancy.

The study was carried out on Cox’s Bazar sea beach area, the world longest sea beach and the tourist capital of Bangladesh. The purpose of the present study is to investigate the tourists’ perception towards various facilities and services at Cox’s Bazar sea beach as a tourists’ destination. The study was based on primary as well as secondary data; applied quantitative method and 308 questionnaires were used. The factor analysis was conducted to create correlated variable composites from the original attributes. The results of the study stated that tourists’ perception is favorable on  Factor 1, Natural Beauty and Restful Atmosphere, Factor 3, Accommodation and security, Factor 4, Hospitality and information and Factor 6, Shopping and activities and tourists’ perception is unfavorable on Factor 2, Hygiene and Sanitation  and Factor 5, emergency and caring services. The findings of the current research suggest that there are statistically significant differences in tourists’ perception with respects of respondents’ demographic characteristics such as respondents’ gender, age, occupation and education in some services and facilities at Cox’s Bazar. The findings suggest that the tourism market players, managers and policy makers should ensure up to the mark services with unfavorable factors and differentiated marketing strategies should be stressed and executed by the relevant parties. Therefore, the findings of the study also provided theoretical and practical implications for the planners, marketers and tourism authorities of Cox’s Bazaar in formulating strategies to maintain or enhance their competitiveness.

There are many years since we have independent from the foreign ruling. But we are now in the least developed country because of lacking of the integration and inter-coordination among the different political, economical and social sectors. Though we are in the loaded position with the vast population, it would be the most resourceful by the proper nourishment and proper adoption with education, knowledge and training for the sustainable utilization of the God-gifted enormous natural resources. Kuakata the second largest Sea-beach is another one of the natural scenic resource of our country which is still now under negligence and mismanagement including its demographic development. By the proper planning and inter-sectoral coordination Kuakata can be turned into a most effective and largest economical source of the national revenue and common people livelihood. There has been tried to present the present demographic, educational, Hospitalization, transportation, present and potential resources and other tourism facilities in this study. Here is tried to highlight what have in this tourism place and what are to be needed in kuakata.