scholarly journals Tax Planning and Investment Pattern of Academicians: A Study of Educational Institutions in Bengaluru

2018 ◽  
Vol 4 (02) ◽  
Author(s):  
Pallavi V ◽  
Anuradha P S
Keyword(s):  
Investment Decisions ◽  
Sampling Technique ◽  
Tax Planning ◽  
Educational Institutions ◽  
Tax Burden ◽  
Personal Factors ◽  
Investment Pattern ◽  
Bank Deposits ◽  
The City ◽  
Structured Questionnaire

Tax planning involves an efficient application of various provisions and loopholes of tax laws to reduce the incidence of tax and tax burden of an assessee. This research paper aims at studying the investment pattern and the awareness of various tax planning schemes available for investment for academicians. Structured questionnaire was used to collect the data and 385 respondents were selected for the study by adopting stratified sampling technique from private educational institutions across the city of Bengaluru. The study revealed that the level of awareness among the academicians on various tax saving schemes is low and personal factors influence the investment decisions. Further, bank deposits are preferred investment avenues.

scholarly journals Saving and Investment Pattern: Assessment and Prospects

2019 ◽  
Vol 8 (1) ◽  
pp. 123-132
Author(s):  
Deepika Dhawan ◽  
Sushil Kumar Mehta
Keyword(s):  
Financial Literacy ◽  
Jammu And Kashmir ◽  
Investment Pattern ◽  
Tax Benefits ◽  
Financial Consultants ◽  
Lock In ◽  
The Impact ◽  
The City ◽  
One Way Anova ◽  
Structured Questionnaire

Relevance: This study is conducted to look into the investor rationality by examining the pattern of saving and investment in the city of Jammu situated in Jammu and Kashmir, India. Research Objective: The objective of this study is to see the association of saving and income; reasons for saving; and preferences of investors for different investment instruments through administering the structured questionnaire. Methodology: Respondents are conveniently selected based on judgment. One -Way ANOVA, ANCOVA, and MANOVA are used to identify and understand the patterns of saving and investment and underlying triggers for the same. Findings: A relationship between saving and income is found, after controlling for the effects of variables, namely, age, gender, and occupation. Likewise, the impact of gender on financial literacy and awareness is found. This study also finds that people prefer safe and liquid investments with tax benefits, higher returns, and fewer lock-in-periods. Implications: The outcome will help financial consultants and investment managers to know more about the psyche and the level of financial literacy of people, and thus to help them in their objective of garnering funds and invest at a significant level and, finally helping in the capital formation.

scholarly journals An Experimental Analysis of Investors’ Pattern in Investment Decisions Making in Indian Stock Market

2019 ◽  
Vol 8 (2S3) ◽  
pp. 1547-1556
Keyword(s):  
Stock Market ◽  
Mutual Fund ◽  
Investment Decisions ◽  
Structured Interview ◽  
Chi Square ◽  
Investment Pattern ◽  
Bank Deposits ◽  
Chi Square Test ◽  
Portfolio Managers ◽  
Indian Stock Market

The purpose of this paper is to see that how individuals are using their income in investing in stock market. How the interdependency exist between income and investment pattern. For achieving the objective, data was collected from 218 investors through self structured questionnaire to know the behavior of investors for using their deposable income. Chi square test was applied. It was found that interdependency exist between shares, postal savings, real estate, mutual fund, insurance and income groups. And there is no significant interdependency exist between income and investment pattern i.e. bank deposits, metal and PPF. Structured interview of 50 portfolio managers were taken to confirm and identify that which factors are influencing investors to invest their money and in which instrument. And it was found that the Investor’s family structure and social environment, low risk, long term investment, the religious and political views, past investment experiences affect investors’ investment decisions.

PRODUK KOSMETIK PALSU: MINAT PEMBELIAN BERDASARKAN PENGARUH FAKTOR SOSIAL DAN FAKTOR PRIBADI

2021 ◽  
Vol 15 (2) ◽  
pp. 191-199
Author(s):  
Satria Putra Utama ◽  
Risca Kurnia Sari ◽  
Ahmad Subhan Mahardhani
Keyword(s):  
Data Collection ◽  
Sampling Technique ◽  
Personal Factors ◽  
Cosmetic Products ◽  
City Community ◽  
Cosmetic Industry ◽  
Data Collection Instrument ◽  
Spss Software ◽  
Questionnaire Method ◽  
The City

The rapidly growing cosmetic industry has caused intense competition for both legal and illegal cosmetic products. The purpose of this study is to analyze and measure the influence of social factors on interest in buying and using fake cosmetic products, explore the basic causes of consumers buying and using fake cosmetic products, and measure the influence of personal factors on interest in buying and using fake cosmetic products in the city community. Poor. This type of research is a survey research, namely research that takes a sample from a population and uses a questionnaire as the main data collection instrument. Thus, this research is categorized as explanatory research. The number of respondents in this study were 100 people. The research sample was taken using purposive sampling technique. The data collection method used is a questionnaire method, then the data is processed through SPSS software. The analytical tool in this study uses linear regression.

scholarly journals Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Akhsa Gabriella ◽  
Valentine Siagian
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
T Test ◽  
Tax Burden ◽  
F Test ◽  
Purposive Sampling ◽  
Deferred Tax

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..

scholarly journals The influence of emotional motives on the decision to use a credit card

2021 ◽  
Vol 5 (2) ◽  
pp. 41
Author(s):  
Kasnaeny Karim ◽  
Muhammad Jibril Tajibu
Keyword(s):  
Psychological Factors ◽  
Credit Card ◽  
Credit Cards ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Personal Factors ◽  
Research Criteria ◽  
The City ◽  
Positive Effect

The purpose of this study was to analyze the influence of emotional motives consisting of personal factors and psychological factors on consumer decisions to use credit cards. This study involved 100 respondents, with a sampling technique based on purposive sampling. The questionnaire was distributed to respondents according to the research criteria, namely being customers of credit card users in banks in the city of Makassar, which were further analyzed using the Multiple Linear Regression model, which will test variables from emotional motives, namely personal factors, and psychological factors, on the decision to use credit cards. . The results showed that personal factors had a significant positive effect on the decision to use a credit card, while psychological factors also showed a significant positive effect on the decision to use a credit card. Thus, people in the city of Makassar use credit cards based on the encouragement of emotional motives consisting of personal factors and psychological factors.

scholarly journals Mengapa masyarakat sektor informal belum memiliki asuransi BPJS kesehatan: persepsi dari pengusaha online?

2017 ◽  
Vol 33 (12) ◽  
pp. 623
Author(s):  
Firman Firman ◽  
Helfi Agustin
Keyword(s):  
Health Insurance ◽  
Sampling Technique ◽  
Care Program ◽  
Health Providers ◽  
Personal Factors ◽  
Snowball Sampling ◽  
Health Insurance Literacy ◽  
Online Entrepreneurs ◽  
The Government ◽  
The City

Why don't online shop workers enroll in BPJS health insurance? a case study from the City of YogyakartaPurposeThis study aimed to explore why an informal sector group has not decided to become a part of BPJS health by identifying knowledge or health insurance literacy.MethodThis research was a qualitative study with a phenomenology approach. Determination of informants was used by snowball sampling technique. Data collection was conducted with in-depth interviews with 15 people from an online entrepreneurs group who live around the city of Yogyakarta. Data were identified with inductive thematic analysis related to health insurance literacy to determine any relationship pattern of re­search variables.ResultsThe majority of informants have knowledge health insurance as a health care program used to seek treatment when sick. Specifically, informants have difficulties in understanding and explaining the basic terms about BPJS health insurance such as membership type, premium, benefits package, services procedure, the way of registration. The main determinant is caused by personal factors of informants themselves who are not seeking information about BPJS health because busy with works, still young, unmarried, and get ill rarely. Another factor is informants more often rely on getting insurance information from friends or family, while information from the Government and BPJS organization itself is very rare.ConclusionLow health insurance literacy is the main cause why informants decide not to be participants in BPJS health insurance. So it’s necessary to educate people about the BPJS health insurance both from the government, BPJS organization, and especially health providers in health facilities.

scholarly journals Impact of Big Five Personality Traits on Investment Decisions

2020 ◽  
pp. 321-325
Keyword(s):  
Economic Growth ◽  
Personality Traits ◽  
Big Five ◽  
Research Study ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Big Five Personality Traits ◽  
Big Five Personality ◽  
Individual Personality ◽  
Structured Questionnaire

India has the mutual and growing workforce which helps in strong economic growth and initiative of government showcasing enormous opportunities for investments. Individual personality determines what type of investors they are and how they make their investments. This study aims to found an Impact of Big Five Personality Traits on Investment Decisions of an Investors in Coimbatore city. The variables which used in this study are Big Five Personality traits – Extroversion, Agreeableness, Conscientiousness, Neuroticism and Openness to Experience. Primary has been collected by using convenient sampling technique and well structured questionnaire where used to collect the data from respondents 152 samples are collected . Findings of this research study shows that Big Five Personality Traits influencing the Investment Decisions of the Investors.

scholarly journals Effect of organizational climate upon the job performance of instructors’ physical education

2020 ◽  
Vol 24 (2) ◽  
pp. 72-76
Author(s):  
M.S. Luqman ◽  
J.U. Rehman ◽  
Z.U. Islam ◽  
S.D. Khan
Keyword(s):  
Physical Education ◽  
Job Performance ◽  
Organizational Climate ◽  
Sampling Technique ◽  
Educational Institutions ◽  
Communication Structure ◽  
Education Material ◽  
Supportive Culture ◽  
Education Performance ◽  
Structured Questionnaire

Propose: The current study was conducted to examine the effect of organizational climate on the Job Performance of Instructors’ Physical Education. Material: A quantitative method was employed for this purpose; a survey research design was used. There was 169 Instructors’ Physical Education preferred through stratified sampling technique. A structured questionnaire was administered to collect the data. The data was analyzed using inferential statistics (linear and multiple regression). Results: The results of the study indicated that organizational climate affect job satisfaction significantly. All the dimensions of organizational climate contribute to increasing the Instructors’ Physical Education performance. Conclusion: The current study concluded that Instructors’ Physical Education not only feel comfortable in a healthy organizational climate but also increase their level of performance. The study also depicted that effective communication structure, reward system, teamwork, career development, and effective planning and decision making strategies are the valuable ingredients to enhance the performance of Instructors’ Physical Education. Recommendation: Keeping in view the results of the current study, it is recommended that head of the institution may focus or promote supportive culture in their respective educational institutions to enhance the performance of instructors’ physical education.

scholarly journals A Thoughtful Insight on Women Entrepreneur’s Investment Attitude

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 187
Author(s):  
Batool Muhammad Hussain ◽  
Umair Baig ◽  
Vida Davidaviciene ◽  
Ieva Meidute-Kavaliauskiene
Keyword(s):  
Economic Development ◽  
Women Entrepreneurs ◽  
Investment Decision ◽  
Investment Decisions ◽  
Mediating Effect ◽  
Personal Factors ◽  
Seasonal Factors ◽  
Development Goals ◽  
Structured Questionnaire

This study endeavors to be cognizant of the investment paradigm of women entrepreneurs and reveal their ambitions, professionalism, and desire to form a robust framework in the context of economic development. These persistent attributes of women entrepreneurs for economic development persuaded us to investigate factors that influence women’s attitude to make a long-term investment decision in their business regardless of uncertainty. This study adopted a deductive approach and assessed data using the PLS-SEM technique through Smart PLS 3.3.3. Around 330 adequate responses from Karachi and Lahore using a self-designed structured questionnaire revealed that women’s investment attitude has a positive significant mediating effect on social, behavioral factors, and investment decisions. Whereas, women’s investment attitude did not depict a positive significant mediating effect on personal factors and investment decisions. It was quite interesting to know that uncertainty did not reveal a significant moderating effect between investment attitude and investment decision. The study highlights measures suggested empowering women entrepreneurs who strive to enhance their performance and achieve sustainable development goals without being discouraged by society. Moreover, focusing risk-taking attributes to set an example for those who do not come forth. The novelty of the study in the context of women entrepreneur’s investment attitude well contributes to the existing literature and recommends future scholars to expand the horizon of the existing area of the study in the context of cultural, demographic, and seasonal factors, which are also affecting women entrepreneur’s investment decisions.

scholarly journals Uncertainty in Consumer Behaviour with Reference to Factors Influencing Consumer Purchase Decision of Smartphones in the City of Bengaluru

2021 ◽  
Vol 20 (1) ◽  
pp. 113-136
Author(s):  
Arpitha S Reddy ◽  
Badal Soni
Keyword(s):  
Consumer Behaviour ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Educational Institutions ◽  
Purchase Decision ◽  
Customer Requirement ◽  
Factors Influencing ◽  
South Indian ◽  
The City ◽  
Indian Cities

This article attempts to investigate and understand the factors that influence the purchase decision towards smartphones in Bangalore. Bangalore is a cosmopolitan and multilingual city with a mixed culture. It is also a famous city in India with the IT sector and educational institutions, which has grown in the recent past. The shopping pattern in Bangalore is found to be very interesting when compared to other south Indian cities because the spending pattern of people in Bangaloreprovokes the consumers to purchase. A survey was conducted to determine the factors influencing smartphone purchase. A simple random sampling technique has been used with a sample size of 190. Factor analysis was run to reduce the dimensions and find the aptest variables influencing the consumer purchase decision. From the analysis, the researchers have derived five iterations which are price and in-built features(Component 1), camera, battery backup and sound quality(Component 2), marketing strategy and social groups(Component 3), brand image and origin of the company (Component 4), EMI and replacement option(Component 5). This study will help the marketers in understanding the expectation of the consumer’s from the product and figure out the areas of improvement in smartphone features and other factors influencing the purchase so that they can tailor make the product as per customer requirement and understand the most crucial factor contributing to the sale. Uncertainty is to be understood by the marketers, as drastic changes in needs, wants, desire, and expectations are needed.

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