scholarly journals The Function of Tax Amnesty to Strengthen Corporate Taxes, Case Study of Indonesia's Manufacturing Industry

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Agoestina Mappadang
Keyword(s):  
Corporate Governance ◽  
Manufacturing Industry ◽  
Market Performance ◽  
Positive Influence ◽  
Corporate Tax ◽  
Tax Amnesty ◽  
Tax Audit ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to examine and analyze: the effect of market performance on corporate tax, examine and analyze the influence of corporate governance on corporate tax, the effect of tax audit on corporate tax, the role of Tax amnesty in moderating relations between market performance and corporate tax, the role of Tax amnesty in moderating corporate governance relationship, and corporate tax, Tax amnesty in moderating the relationship between tax audit and corporate taxThis research model uses panel regression. The unit of analysis is an open company (corporate taxpayer), with a purposive sampling sample, namely taxpayers registered in the Large Taxpayers KPP Two of 44 companies in the period 2014-2017The results showed: Market performance has a positive effect on corporate tax, this shows that the higher market performance as measured by tobins q, the corporate tax will increase; Corporate governance has a positive effect on corporate tax, this shows that the higher the corporate governance index, the corporate tax will increase; Tax audit has a positive effect on corporate tax, this shows that the more there is an examination of the tax, the corporate tax will increase; Tax amnesty strengthens the influence of market performance on corporate tax, because the tax amnesty has a positive influence on the relationship between market performance and corporate tax with a type of pure moderation; Tax amnesty strengthens the influence of corporate governance on corporate tax, tax amnesty has a positive influence on the relationship between corporate governance and corporate tax with a type of pure moderation; Tax amnesty strengthens the effect of tax audits on corporate tax, because tax amnesty has a positive influence on the relationship between tax audits and corporate tax with pure types of moderationModeration of tax amnesty can strengthen the influence of market performance, corporate governance and tax audit on corporate tax.

scholarly journals The Effect of Market Performance, Corporate Governance and Examination of Corporate Taxes with Tax Amnesty as Moderators

2020 ◽  
pp. 13-20
Author(s):  
Aris Riantori Faisal ◽  
Etty Murwaningsari ◽  
Sekar Mayangsari ◽  
Susi Dwi Mulyani
Keyword(s):  
Corporate Governance ◽  
Manufacturing Industry ◽  
Positive Impact ◽  
Stock Exchange ◽  
Market Performance ◽  
Positive Influence ◽  
Corporate Taxes ◽  
Corporate Tax ◽  
Tax Amnesty ◽  
Positive Effect

The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance, corporate governance, and tax audits toward corporate tax. The unit of analysis is a public company (corporate taxpayers), with a purposive sampling sample of manufacturing industry companies listed on the Indonesia Stock Exchange and meeting the sampling criteria of 52 companies in the 2014-2017 period.The results of the study are that market performance is not proven to have a positive effect on corporate tax, this shows that the higher market performance as measured by Tobin’s Q does not have an impact on corporate tax increases; Corporate governance is not proven to have a positive effect on corporate tax, this shows that the higher corporate governance does not automatically raise corporate taxes; Tax audits have a positive impact on corporate taxes, this indicates that the higher the examination of taxes carried out, the corporation tax will increase; Tax amnesty has not been proven to strengthen the positive influence of market performance, corporate governance and tax audits of corporate taxes. For the sensitivity model with ETR, none of the proposed hypotheses has been proven.

Analisis Peranan Kepuasan Dan Komitmen Sebagai Perantara Pengaruh Kualitas Jasa Tutorial Online Terhadap Loyalitas Mahasiswa

2018 ◽  
Vol 9 (2) ◽  
pp. 18-32
Author(s):  
Andy Mulyana ◽  
Devi Ayuni
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Positive Influence ◽  
Management Program ◽  
Equation Modeling ◽  
Online Tutorial ◽  
Student Loyalty ◽  
The Relationship ◽  
Positive Effect

This study aims to evaluate the role of satisfaction and commitment as mediating the effect of service quality on student loyalty as the user of Open University's Online Tutorial. Based on data analysis on student of Management program 229 as respondents with Structural Equation Modeling (SEM), this study found the relationship between: (1) positive influence of service quality to satisfaction and loyalty of students using tuton; (2) the positive effect of satisfaction on student loyalty using tuton; (3) satisfaction is a mediator between service quality and loyalty of students using tuton. Conversely, commitment has no positive effect on student loyalty as a tuton user. In addition, commitment does not mediates the effect of satisfaction on the loyalty of tuton users. Keywords: service quality, satisfaction, commitment, loyalty

The important role of ethical behavior in improving customer loyalty

2020 ◽  
pp. 1-16
Author(s):  
Gede Riana
Keyword(s):  
Customer Loyalty ◽  
Ethical Behavior ◽  
Positive Influence ◽  
Customer Commitment ◽  
Research Questions ◽  
Customer Trust ◽  
The Relationship ◽  
Positive Effect ◽  
Significant Positive Influence

PURPOSE: This research was done to 1). Explain the influence of ethical behavior on customer trust and loyalty. 2) Explain the influence of ethical behavior on customer commitment and loyalty. 3) Analyze the influence of ethical behavior on customer trust and commitment. DESIGN/METHODOLOGY: This research was done using well-structured and comprehensive procedures to examine the relationship among variables in order to obtain valid answers for the research questions. An explanatory design in the form of survey was employed to describe and investigate the relevant phenomena and factual information. FINDINGS: The conclusions of this research are drawn as follows. 1) Ethical behavior has a significant positive influence on trust. This means that the ethical behavior of employees in providing services to customers increases customer trust. 2) Ethical behavior has a positive and insignificant influence on commitment. This implies that ethical behavior shown by employees is not yet able to improve customer commitment. 3) Ethical behavior has a negative and insignificant influence on loyalty. Therefore, ethical behavior does not have any significant role in increasing customer loyalty. 4) Trust has a significant positive effect on customer commitment. This implies that customer trust plays an important role in increasing the commitment of customers. 5) Trust has a significant positive influence on customer loyalty. Thus, stronger trust supports stronger customer loyalty. 6) Commitment has a significant positive influence on loyalty. This implies that the customer’s commitment upon their perception of services provided by employees is able to increase customer loyalty. ORIGINALITY: The population of this study included all Bank customers in Denpasar City. Samples were selected using a purposive sampling method to select samples based on certain specific objectives. Only customers who had completed their transaction at the Bank could be selected as the samples.

scholarly journals MIMICRY MARKETING STRATEGY (MMS) ON MARKETING PERFORMANCE: THE ROLE OF BUSINESS ENVIRONMENT AND TYPES OF INDUSTRY

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Regression Analysis ◽  
Marketing Strategy ◽  
Manufacturing Industry ◽  
Service Industry ◽  
Business Environment ◽  
Marketing Performance ◽  
Intense Competition ◽  
The Relationship ◽  
Positive Effect

Research about Mimicry Marketing Strategy (MMS) on marketing performance has been done before. However, in the previous study, there was no separation between the service industry and the manufacturing industry. In addition, there was also no experiment in the business environment with intense competition and business environment with non-intense competition. This study aims to analyze the effects of MMS on marketing performance in the service industry and manufacturing industry with intense and non-intense business environment. Respondents in this study were 100 MSMEs in Banyumas Regency, taken using Random Sampling method. The analytical tool used in this study is multiple regression analysis and regression analysis moderating sub-groups with a Chow-test. The results of this study indicate that mimicry towards consumers, mimicry towards competitors, and mimicry toward suppliers have positive effect on marketing performance, while mimicry on intermediaries does not have a positive effect on marketing performance, business environment and types of industry moderate the relationship between MMS and marketing performance.

The relationship between NPD innovation and NPD performance: the moderating role of NPD best practices in Indian manufacturing industry

2014 ◽  
Vol 18 (2) ◽  
pp. 39-59 ◽  
Author(s):  
Kalluri Vinayak ◽  
Rambabu Kodali
Keyword(s):  
Best Practices ◽  
New Product Development ◽  
Manufacturing Industry ◽  
Performance Indices ◽  
Content Type ◽  
The Relationship ◽  
Positive Effect ◽  
Npd Performance

Purpose – The purpose of the study is to study the relation between new product development (NPD) innovation and NPD best practices in an organization with respect to NPD performance in the backdrop of Indian manufacturing industry. Design/methodology/approach – Performance indices are developed based on NPD innovation and NPD best practices in an organization. Based on the developed performance indices, a cluster typology or classification of surveyed organizations is conducted. Different hypotheses are generated and tested to chet1ck the relation between NPD best practices and NPD innovation in an organization with respect to NPD performance in the Indian manufacturing industry. Findings – The following results were obtained: there is a positive effect on NPD performance for those organizations that strongly implement NPD best practices; the stronger the NPD innovation, the higher the NPD performance; and stronger organizations' ability for NPD innovation has positive relationship with NPD best practices. Hence, it is proven that, “the stronger the NPD innovation in an organization, with defined NPD best practices, the better the NPD performance”. Originality/value – According to the author’s knowledge, no study is reported in literature which addresses the effect of NPD best practices and NPD innovation in an organization with respect to performance in the Indian manufacturing industry.

scholarly journals THE VALUE OF BLOCKHOLDERS SHAPED BY MODERATORS

2013 ◽  
Vol 14 (Supplement_1) ◽  
pp. S313-S327 ◽  
Author(s):  
Maurizio La Rocca ◽  
Fabiola Montalto
Keyword(s):  
Positive Influence ◽  
New Governance ◽  
Managerial Opportunism ◽  
Listed Firms ◽  
Moderating Factors ◽  
The Relationship ◽  
Majority Shareholder ◽  
Positive Effect ◽  
Country Specific

This paper investigates the role of moderators in affecting the relationship between ownership and value. The results generally reveal a positive influence of blockholders on performance, that is significantly affected by moderating factors. The link becomes negative in listed firms, as well as in family ones, and vanishes in financial constrained ones. Moreover, in case of managerial opportunism, the role of blockholders increases the positive effect of ownership on performance. Conversely, new governance reforms, improving the investors’ protection, have resized the centrality of the majority shareholder. Overall, results can be used to make recommendations on how to improve corporate and country-specific governance mechanisms.

scholarly journals The Role of Motivation in Mediating the Effect of Competence and Leadership on Employee Performance in Outpatient Poly Installation of Wing Amerta RSUP Sanglah Denpasar

2020 ◽  
Vol 7 (2) ◽  
pp. 73-79
Author(s):  
Eka Suardika
Keyword(s):  
Significant Influence ◽  
Employee Performance ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Leadership Motivation ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect

Performance is the performance of work or output (output) both quality and quantity. The purpose of this study is to analyze the role of motivation in mediating the influence of competence and leadership on the employee performance of Wing Amerta Installation Sanglah Denpasar Hospital, the respondents are all 50 outpatient personnel, the data collected related to competence, leadership, motivation and performance. Analyzer used in this research PLS (Partial Least Square). The result of this research has positive and significant influence on motivation, leadership has positive influence on motivation and significance, positive competence to performance, and the relationship is significant, competence has positive effect on motivation and relationship is significant, motivation has positive effect on performance and relationship is significant, motivation is partial mediation between Competence to performance, and motivation is the perfect mediation between Leadership on performance

The mediating role of alliance marketing program creativity on the relationship between alliance orientation and market performance in the services industry

2014 ◽  
Vol 24 (5) ◽  
pp. 522-540 ◽  
Author(s):  
Seongho Kang ◽  
Won-Moo Hur ◽  
Minsung Kim
Keyword(s):  
Positive Relationship ◽  
Financial Analysis ◽  
Market Performance ◽  
Content Type ◽  
Mediating Role ◽  
Marketing Program ◽  
Alliance Orientation ◽  
The Relationship ◽  
Positive Effect

Purpose – The purpose of this paper is to examine the validity of the already suggested positive relationship between marketing alliance orientation and market performance in a service context, and to investigate the mediating role of alliance marketing program creativity (AMPC) in the relationship in detail. Design/methodology/approach – To empirically test the hypotheses, a mail survey was conducted among firms with experience of service alliances in South Korea. A 725 research sample was selected (128 responded) from a database compiled by the Korea Investors Service-Financial Analysis System which provides comprehensive corporate and financial information on firms listed on the Korea Stock Exchange. partial least squares analysis was performed to test the hypotheses. Findings – Alliance orientation positively associated with market performance (H1), alliance orientation had a significantly positive effect on alliance marketing program meaningfulness and novelty (H2), and in turn, alliance marketing program meaningfulness and novelty had a significantly positive effect on market performance (H3). In terms of the determination of mediation type, full, or partial, the authors confirmed that the relationship between alliance orientation and market performance was fully mediated by AMPC (novelty and meaningfulness), by finding that the significantly reduced direct effect from alliance orientation to market performance in the mediation model. Research limitations/implications – Alliance marketing program meaningfulness and novelty perform the role of full mediators, implying that the meaningfulness, and novelty of AMPC are absolutely indispensable conditions in order for alliance orientation to lead market performance. Moreover, different from the previous studies, the research suggests that alliance marketing program meaningfulness and novelty are equally important antecedents of market performance. Originality/value – The positive relationship between alliance orientation and market performance in the service context was empirically tested, and the full mediating role of AMPC was confirmed. The importance of AMPC in the service context is highlighted.

scholarly journals Political connections, corporate governance, and tax aggressiveness in Malaysia

2017 ◽  
Vol 25 (3) ◽  
pp. 424-451 ◽  
Author(s):  
Effiezal Aswadi Abdul Wahab ◽  
Akmalia M. Ariff ◽  
Marziana Madah Marzuki ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
Corporate Governance ◽  
Fixed Effects ◽  
Least Square ◽  
Political Connections ◽  
Corporate Tax ◽  
Content Type ◽  
Tax Aggressiveness ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between corporate governance variables and corporate tax aggressiveness. Next, the study investigates the mitigating role of corporate governance in the relationship between political connections and corporate tax aggressiveness. Design/methodology/approach The sample of this study is based on 2,538 firm-year observations during the 2000-2009 periods. This study employs a panel least square regression with both period and industry fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from Compustat Global. Findings This study finds that politically connected firms are more tax aggressive than non-connected firms. Furthermore, the study finds that large board size decreases the likelihood of tax aggressiveness and a non-linear relationship exists between institutional ownership and tax aggressiveness suggesting increase in monitoring as the ownership increases. However, the study finds no evidence to suggest that corporate governance mitigates the influence of political connections in promoting tax aggressiveness behavior. The findings suggest that the impact of political connections could outweigh the benefits of changes in corporate governance in Malaysia. Research limitations/implications The data are not recent, but it reflects a rather longitudinal research period. Originality/value This paper extends the literature of tax research in Malaysia which is in its’ infancy stage. Furthermore, it investigates the role of political connections in tax-planning research.

scholarly journals The Role of Family Involvement in Moderating The Relationship Between Company Characteristics and Dividend Policy in Indonesia

2021 ◽  
pp. 75
Author(s):  
Muhammad Madyan ◽  
Nugroho Sasikirono ◽  
Wida Kusmayana ◽  
Harlina Meidiaswati
Keyword(s):  
Family Involvement ◽  
Dividend Policy ◽  
Negative Relationship ◽  
Positive Influence ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Investment Opportunities ◽  
The Relationship ◽  
Positive Effect

This study seeks out the relationship between the characteristics of companies and dividend policy, as well as the role of family involvement as a moderator of such relationships. This study utilized a purposive sampling method. We conducted the analysis by multiple linear regression and moderated regression analysis. The number of samples in this study is 192 observations in non-financial companies listed on the LQ45 index. The Result shows that profitability, size, and investment opportunities have a positive effect on dividend payout ratio. Meanwhile, financial leverage has a negative relationship with the dividend payout ratio. Family involvement weakens the positive influence of profitability on dividend policy but strengthens the positive effect of investment opportunities. Family involvement does not moderate the effect of size, and financial leverage on dividend policy.

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