scholarly journals Factors Influencing Taxpayers Engaged in Tax Evasion Evidence From Woldia City Administration Micro, Small and Large Enterprise Taxpayers

2020 ◽  
Author(s):  
Erstu Tarko
Keyword(s):  
Factor Analysis ◽  
Tax Evasion ◽  
Moral Obligation ◽  
Quantitative Research ◽  
Principal Component ◽  
Research Approach ◽  
Factors Influencing ◽  
Rotation Method ◽  
Bartlett Test ◽  
The Relationship

Abstract The main purpose of this study is to investigate factors that influencing taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and has been followed by a quantitative research approach. The data was collected by dispatching self-administered questionnaires. After data collection has been performed, exploratory factor analysis (EFA) was conducted. EFA results showed that the Kaiser-Mayer Olkin result 0.883 and the Bartlett test of 0.00 is suitable for the analysis. The data were analyzed with the Promax rotation method and extracted by the principal component analysis extraction method. All six factors were statistically significant for factor analysis. The explained variance of the first factor was 31.782%, the second factor explained 11.74% of the variance, the third factor explained 8.25% of the variance, the fourth factor explained 6.72% of the variance and the fifth factor explained 5.23% of the variance and the six-factor explained 4.12% of the variance. The extracted factors explained 67.84% of the variation of factors influencing taxpayers engaged in tax evasion. The finding of the study indicates that the relationship between the study variables was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

scholarly journals Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Erstu Tarko Kassa
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Tax Evasion ◽  
Moral Obligation ◽  
Pearson Correlation ◽  
Secondary Data ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Research Approach

AbstractThe main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach. To undertake this study, primary and secondary data has been utilized. From the target population of 4979, by using a stratified and simple random sampling technique, 370 respondents were selected. To verify the data quality, the exploratory factor analysis (EFA) was conducted for each variable measurements. After factor analysis has been done, the data were analyzed by using Pearson correlation and multiple regression analysis. The finding of the study revealed that the relationship between the study independent variables with the dependent variable was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

scholarly journals Factors influencing Nigerians to invest in Sukuk for infrastructure development

2021 ◽  
Vol 9 (2) ◽  
pp. 57
Author(s):  
Ibraheem Alani Abdulkareem ◽  
Mohd Sadad Mahmud ◽  
Ali Muqaddam Oyetunji
Keyword(s):  
Significant Relationship ◽  
Quantitative Research ◽  
Behavioral Control ◽  
Survey Method ◽  
Research Approach ◽  
Perceived Behavioral Control ◽  
Infrastructure Development ◽  
Infrastructural Development ◽  
Factors Influencing ◽  
Islamic Financial Institutions

This study investigates the factors influencing the intention to invest in Sukuk towards infrastructural development in Nigeria. The study used a quantitative research approach and obtained data through survey method and online questionnaires. Data were obtained in Abuja, the capital of Nigeria, from 163 investors and potential investors in Sukuk. The result revealed that attitude, subjective norms, perceived behavioral control, and religiosity have a positive significant relationship with intention to invest in Sukuk. In addition, the finding of the study revealed that the amount of information has a negative significant relationship with intention to invest in Sukuk. Therefore, the result of this study may help Sukuk issuers in identifying the factors that influence the intention to invest in Sukuk among the potential investors. This study contributes to the Islamic financial institutions by confirming the factors that may influence the intention of Nigerian to invest in Sukuk for infrastructural development.

scholarly journals Factors Influencing Evaluation of Remuneration Justice

2018 ◽  
Vol 48 (3) ◽  
pp. 41-52
Author(s):  
Marta Juchnowicz ◽  
Hanna Kinowska
Keyword(s):  
Factor Analysis ◽  
Organizational Justice ◽  
Employee Engagement ◽  
Representative Sample ◽  
Large Body ◽  
Three Dimensions ◽  
Factors Influencing ◽  
Theoretical Assumptions ◽  
Fair Compensation ◽  
The Relationship

Although the large body of literature suggests the importance of fair compensation, the understanding of the nature of remuneration justice remains limited. The paper fills the gap by combining the three streams in the research: diversified definitions of justice in management sciences, philosophy and ethics, theory of organizational justice and research on employee engagement. Based on theoretical assumptions, a remuneration justice as-sessment model was developed. The evaluation of the remuneration fairness depends on three dimensions: perception of the features of the remuneration system, employees’ convictions regarding the legitimacy of pay differentiation and work needs. The hypothe-sised model was tested on a representative sample of 1,067 working Poles. This research has used SEM-PLS approach including exploratory factor analysis. The find-ings carry theoretical implications, since they extend the research and refine the essence of remuneration justice. From a practical perspective, the relationship between the three predictors – system, beliefs and needs – provide a proof on how remuneration justice is composed and how it could be developed.

scholarly journals Factors Influencing Non-Performing Loans in Commercial Banks: The Case of Banks in Selangor

2017 ◽  
Vol 12 (2) ◽  
pp. 246
Author(s):  
Uma Murthy ◽  
Naail Mohammed Kamil ◽  
Paul Anthony Mariadas ◽  
Dilashenyi Devi
Keyword(s):  
Interest Rate ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Balance Sheet ◽  
Banking System ◽  
Sampling Technique ◽  
Research Approach ◽  
Probabilistic Sampling ◽  
Factors Influencing ◽  
Descriptive Approach

Non-performing loans (NPL) is a worldwide issue that affects financial markets stability in general and banking industry viability in particular. The net non-performing loan (NPL) ratio in the banking system since the Asian financial crisis has gradually been in decline from 13.6% in December 1998 to 2.8% in May 2008. Government intervention to non-performing loan recovery strategies have contributed significantly in the decline. The Malaysian government and banks have succeeded in removing the non-performing loans (NPL) from banks Balance Sheet. This study examines the factors influencing non-performing loans in commercial banks in Selangor. A quantitative research approach is employed in this research following the positivist assumption with a realist ontology and objectivist epistemology. Data was collected using a probabilistic sampling method, particularly a stratified random sampling technique. The adapted survey questionnaire employed in this study and distributed 150 questionnaires and successfully received 130 questionnaires. Overall, the researcher has discussed about the findings of the analysis that was conucted using the SPSS software. Descriptive approach, correlation and multiple regression analysiss had been shown during the analysis. The descriptive approach displayed direct  results while  the correlation displayed the relationship between the dependent variable (non-performing loan) and the independent variables (standard of living, consumer income, economy of the country, bank interest rate). In this research, found three factors that influencing non-performing loan in Malaysia which are consumers’ income, the economy of the country and bank interest rate. The bank will found that the bank interest rate affect the rate of non-performing loan increase. For the future researchers, this research will benefit them as well. If they are doing their researches which are related to this topic, they can gather everything they want easily. Besides that, it will benefit the researcher who is going to do this research study in Malaysia. This is because the information in Malaysia is limited.

Is sustainability a motive to buy? An exploratory study in the context of mobile applications channel among young Indian consumers

foresight ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 177-199 ◽  
Author(s):  
Asha K.S. Nair ◽  
Som Sekhar Bhattacharyya
Keyword(s):  
Qualitative Research ◽  
Factor Analysis ◽  
Mobile Applications ◽  
Quantitative Research ◽  
Questionnaire Development ◽  
Principal Component ◽  
Food Delivery ◽  
Content Type ◽  
Mobile Payments ◽  
Digital Payments

PurposeConsumers shopping motives may differ across products/services categories, retail formats and channels. In the context of m-Apps-based commerce, this study aims to explore different shopping motives of consumers in three different categories of app, namely, food delivery, ride sourcing and digital payments. Using motivation literature, the study extends the theory of consumer motives by including sustainability as a key motive to buy in the context of m-App channel. Further, the authors undertake a comparative analysis of the identified motives across the three mobile applications (m-Apps).Design methodology/approachThe research methodology involved two stages (qualitative research followed by quantitative research). In qualitative research, personal interview was conducted to extract items for survey questionnaire development. Subsequently, quantitative analysis was carried out. The data were subjected to exploratory factor analysis and confirmatory factor analysis (CFA). The study sample comprised 201 young Indian managers.FindingsUsing principal component analysis and CFA, the study validates the existence of different motivations in the three categories of m-Apps considered. Transaction-oriented and sustainability-oriented motivation is found to be a major motive to use m-Apps for food delivery, ride sourcing and mobile payments. Additionally, in digital wallet applications for mobile payments, consumers exhibit innovation-oriented motivation. Value-oriented motivation was identified as a motive in food delivery apps.Research limitations/implicationsThe scale developed and the comparative study done extended the theoretical conversation on young consumer motives in the context of m-Apps channel and extended it by including sustainability motive, which needs further in-depth study.Originality/valueThis is one of the first studies to explore sustainability motives in the context of m-Apps channel.

Study on the Relationship between the Traffic Characteristics and Speed at the Access of Urban Tunnels

2015 ◽  
Vol 743 ◽  
pp. 568-574
Author(s):  
Xiao Dan Xu ◽  
Li Lin
Keyword(s):  
Factor Analysis ◽  
Prediction Model ◽  
Operating Speed ◽  
Analysis Method ◽  
Time Headway ◽  
Traffic Characteristics ◽  
Factors Influencing ◽  
Brightness Difference ◽  
The Relationship ◽  
Mean Time

The present work sought to extract and quantify the factors influencing the speed at the access of the urban tunnels by factor analysis method and then found out that the principle factors influencing operating speed were cart ratio, mean time headway, brightness difference between inside and outside of the cave. Finally through the SPSS statistics software and on the base of analysis of multi-line regression, the prediction model of operating speed was established.

scholarly journals Exploring customer satisfaction with university cafeteria food services. An empirical study of Temptation Restaurant at Taylor’s University, Malaysia

2017 ◽  
Vol 8 (2) ◽  
pp. 96-106 ◽  
Author(s):  
Anshul Garg ◽  
Jeetesh Kumar
Keyword(s):  
Customer Satisfaction ◽  
Quantitative Research ◽  
Research Approach ◽  
Food Services ◽  
Quality Factors ◽  
Staff Members ◽  
Service Characteristics ◽  
Food And Beverage ◽  
The University ◽  
The Relationship

Abstract This study investigates the link between the different service characteristics that have an influence on customer satisfaction in university cafeteria food services. A conceptual model comprising of different variables like food and beverage quality, service quality, food choice, price and value equality, and ambience were studied for customer satisfaction to explore the relationship among them. This study examined how dining experiences influence the satisfaction and loyalty of both non-mature (students) and mature (staff) customers, in order to find their similarities and differences within the context of university cafeteria services. The study was conducted at Taylor’s University in Malaysia by using a quantitative research approach, and 231 students and 63 staff members of the university participated in the study. The findings reveal that the various quality factors considered in the study are positively correlated with customer satisfaction and have a significant impact on the satisfaction level of both students and staff who dined at the university cafeteria. It could be concluded from the results that the influence of price offered at the university cafeteria had a significant effect on respondents’ loyalty. The result of this study offers a direction towards better the services and facilities, which lead to an increase of the competitive influence of the restaurant business in the marketplace.

scholarly journals Analysis of the Relationship between Credit Risk and Bank Performance of Some Commercial Banks in Ghana

2020 ◽  
Vol 8 (2) ◽  
pp. 34-51
Author(s):  
Joseph Acquah ◽  
Yusif Arthur ◽  
Damianus Kofi Owusu
Keyword(s):  
Credit Risk ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Banking Sector ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Research Approach ◽  
Independent Entity ◽  
The Relationship

This study analysed the relationship between credit risk and bank financial performance of selected commercial banks in Ghana for the period 2010 - 2014, using the banks respective financial statements. The study employed the quantitative research approach. The sample was Ghana Commercial Bank Limited, Zenith Bank Limited, UT Bank and Ecobank Plc. These four banks were selected using stratified random sampling technique. The data were primarily secondary and quantitative in nature. Both descriptive and inferential statistics were used to analyse the data. When the banks were compared, Ghana Commercial Bank Limited was found to be more liquid than Zenith Bank Limited. That of Zenith bank was also higher than UT bank and Ecobank Plc .However, profitability indicators showed that Zenith Bank Limited and Ecobank Plc utilised its assets better than Ghana Commercial Bank Limited and UT bank resulting in the two banks higher scores over the period. The findings show further that Ghana Commercial Bank Limited showed higher ratios for investment in the future while Zenith Bank Limited showed higher ratios of higher dividend immediately. However, Zenith Bank Limited capital adequacy level was far higher than the legal requirement of Banking sector while its counterparts fell slightly below it in terms of average. Based on the main findings and conclusions, it is recommended that Ghana Commercial Bank Limited should find a means of reducing its expenditure, introducing prudent assets management, should be cautious when assisting government in time of economic difficulty, and operate as an independent entity.

scholarly journals HUBUNGAN ANTARA ADVERSITY QUOTIENT DENGAN INTENSI BERWIRAUSAHA PADA MAHASISWA UNIVERSITAS JAMBI

2020 ◽  
Vol 6 (2) ◽  
pp. 102-113
Author(s):  
Muhammad Ilham
Keyword(s):  
Quantitative Research ◽  
Sampling Technique ◽  
Entrepreneurial Intention ◽  
Coefficient Of Determination ◽  
Correlation Technique ◽  
Research Approach ◽  
Positive Direction ◽  
Correlational Research ◽  
The University ◽  
The Relationship

  This study aimed to determine the relationship between adversity quotient with entrepreneural intention in student of Jambi University. This study used a quantitative research method with a correlational research approach. Sampling used Accidental sampling technique. This research was conducted at the University of Jambi. The subjects used in this study were 110 student of Jambi University. This study used the scale of adversity quotient and entrepreneurial intention, and the analytical method used is the Pearson's Product Moment correlation technique. This study shows there is a significant positive relationship between the two variables. The contribution to the value of the correlation coefficient (r) is 0.516 with p equal to 0.001 (p <0.05). The coefficient of determination (R2) in this study, adversity quotient contributed as much as 26.6% to the intention of entrepreneurship, while 73.4% of the others were contributions from other factors that were not the focus of this study.This variable correlation has a positive direction indicating the higher the adversity quotient, the higher the intention of entrepreneurship will be. Student who have been known to have adversity uotient and high entrepreuneral intention, can be directed and facilitated by the university to take part in entrepeuneral programs. Keywords: adversity quotient, entrepreneurial intention

scholarly journals Impact of WIUT Library Activities on Labour Market Outcome

2021 ◽  
Vol 2 (2) ◽  
pp. 1-25
Author(s):  
Abbos Utkirov ◽  
Rauf Salahodjayev
Keyword(s):  
Labour Market ◽  
Quantitative Research ◽  
Online Survey ◽  
Research Approach ◽  
Market Outcomes ◽  
Problem Solving Skills ◽  
Labour Market Outcomes ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

This paper investigates the impact of the Learning Resource Centre activities of Westminster International University Tashkent (WIUT) graduated students on the labour market outcome. WIUT library provides a learning environment that helps students to create practical teams and individual projects to support the agenda of employability. The study aims to clarify the relationship between library activities and labour market outcomes. This proposes the improvement of a commercial responsiveness workshop, in collaboration with other services, and alumni voices in an employability guide. A quantitative research approach was employed; an online survey questionnaire was distributed to alumni students to obtain the data. It was a semi-structured questionnaire designed using a Likert Scale to collect data from 607 graduates. The study revealed that LRC activities have a significant impact on labour market outcomes for students. LRC activities such as presentation skills, information technology skills, problem-solving skills, research skills were mostly expected in the labour market. Research limitations– The study was focused only on graduates of WIUT, which may limit the generalizability. Therefore, the researcher proposed to study and compare other graduates of universities in Uzbekistan. The insights are valuable for planning the curriculum of LRC activities and developing teaching practices at WIUT. Moreover, current and graduate students can learn market-oriented skills and labour market demands. This is the first-ever study in Uzbekistan that explores the relationship of university library activities on employability skills of alumni.

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