EFFECT OF TAX PLANNING ON PERFORMANCE OF NIGERIAN FOODS AND BEVERAGE FIRMS

2021 ◽  
pp. 8-16
Author(s):  
Jacinta Ogochukwu ◽  
Obada Paradise
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Tax Planning ◽  
Stratified Sampling ◽  
Sampling Techniques ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Ex Post ◽  
Ex Post Facto

The study examined the effect of tax planning on performance of Nigerian corporate firms. This study employed ex post facto design. The population for this study is directed to foods and beverage firms in Nigeria. Simple and stratified sampling techniques were employed to select six foods and beverage firms in Nigeria. Regression analysis was used to test the hypothesis with aid of E-view 9.0. From the result of the analysis, Effective Tax Rate (ETR) has no significant effect on performance of Nigerian foods and beverage firms. This means that effective tax plan to generate firm performance; firms with high tax planning value perform better. On this note, the researchers recommended that Nigerian firms should engage the services of tax consultants in managing their tax computations and remittances.

scholarly journals Pengaruh Human Relationship dan Beban Kerja terhadap Kinerja Pegawai

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 133
Author(s):  
Eka Farida ◽  
Neneng Rika Jazilatul Kholidah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Employee Performance ◽  
Primary Data ◽  
Sampling Techniques ◽  
Human Relationship ◽  
Human Relationships ◽  
Ex Post ◽  
Ex Post Facto

Organization will produce good employee performance if it is able to pay attention to the factors of providing workload. To reduce the workload that is too high there needs to be a human relationship that can provide lightening in completing workloads in the organization. The purpose of this study is to examine the performance of BKPSDM employees influenced by human relationships and workloads. This research is ex-post facto by using primary data. Population and samples in this study using non probability sampling techniques with a total of 52 respondents. The analysis used in this study is multiple regression analysis. The results showed that the performance of BKPSDM employees was influenced by human relationships and workloads.Keywords : employee performance, human relationship, workload

scholarly journals EFFECT OF MOTIVATON AND CREATIVITY ON STUDENTS’ PSYCHOMOTOR ABILITY

2016 ◽  
Vol 1 (2) ◽  
pp. 71 ◽  
Author(s):  
Muhamad Arpan ◽  
Dewi Sulistiyarini ◽  
Danar Santoso
Keyword(s):  
Education Research ◽  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Techniques ◽  
Web Programming ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Subject ◽  
Table Data ◽  
Psychomotor Ability

<p>This research aims to determine: (1) the effect of motivation on students’ psychomotor ability; (2) the effect of creativity on students’ psychomotor ability; (3) the effect of motivation and creativity as in aggregate on students’ psychomotor ability; and (4) the contribution of motivation and creativity on students’ psychomotor ability in the subject of Web Programming. This research is an ex-post facto type. The population was sixth semester students of TIK Education Research Program of PGRI Pontianak totaling 217 students. The sample was 135 students with proportional random sampling techniques that determined by the Issac and Michael table. Data collection using a questionnaire. The data was analyzed using regression analysis to test the hypotheses. The results showed that: (1) motivation has a positive and significant effect on students’ psychomotor Ability; (2) creativity has a positive and significant effect on students’ psychomotor Ability; (3) motivation and creativity as in aggregate had a positive and significant effect on students’ psychomotor Ability with 68.88%; and (4) the contribution of motivation is 12.5% and creativity is 32.5% on students’ psychomotor Ability in the subject of Web Programming.</p>

The Effect of Social Support and Hope on Resilience in Adolescents

Humaniora ◽  
2019 ◽  
Vol 10 (3) ◽  
pp. 219
Author(s):  
Novi Hidayat ◽  
Siti Rohmah Nurhayati
Keyword(s):  
Social Support ◽  
Junior High School ◽  
Quantitative Methods ◽  
Sampling Techniques ◽  
Cronbach’S Alpha ◽  
Significance Level ◽  
Cronbach's Alpha ◽  
Central Java ◽  
Ex Post ◽  
Ex Post Facto

This study intended to investigate the effect of social support and hope simultaneously and independently on resilience in adolescents. This study used quantitative methods with ex post facto design. Multistage random sampling techniques were used, which resulted in a sample of 291 adolescents in junior high school from Pagentan district, Central Java, Indonesia. They completed three questionnaires of social support, hope, and resilience. The validity of the instruments used was measured by psychology measurement experts (content validity). Then, the reliability of the instruments was analyzed using Cronbach’s alpha. The Cronbach’s alpha for each instrument was 0,854 (social support), 0,835 (hope), and 0,778 (resiliency). Data were analyzed using multiple regression at the significance level of 0,05. The results of the study reveal that there is an effect of social support and hope simultaneously and independently on resilience in adolescents. There are effective contributions of social support and hope to the resilience of about 41% (from social support 13,2% and hope of 27,8% respectively).

scholarly journals The Use of International Tax Planning in Subsidiaries from the Financial and ICT Sectors in the Czech Republic

2021 ◽  
Vol 24 (1) ◽  
pp. 182-196
Author(s):  
Vít Jedlička
Keyword(s):  
Global Economy ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Tax Burden ◽  
Effective Tax Rate ◽  
Tax Havens ◽  
Tax Rate ◽  
Dummy Variable ◽  
International Tax

Tax avoidance is an important element of management in the global economy. Managers use tax havens for reducing a company’s effective tax rate. The most common practices in international tax planning can be divided into three groups: loans and their related interest, royalties, and transfer pricing. The aim of this article is to find the determinants of the tax burden faced by foreign-owned subsidiaries. Therefore, a model was created for the tax burden, focusing on the special position of subsidiaries within international tax planning. For this purpose, taxes/outcomes was established as a new dependent variable. The panel data used include Czech companies that are owned by parent companies located in other EU countries. The model distinguishes EU tax havens from regular member states; sector dummy variables are also included. The regression model that was created did not confirm the assumed dependencies. Rather, it indicated other important determinants: profitability, the share of intangible assets, size, and the dummy variable for the ICT sector. Based on the regression results, the independent variables connected with known tax planning schemes have relatively low importance. The significance of these results can be seen in the subsequent conclusions. First of all, there is no difference between the subsidiaries’ tax burdens based on the parent company’s location. Corporations use international tax planning whether or not they are owned from a tax haven. The second significant conclusion indicates the importance of certain sectors and their attributes concerning the tax burden. Companies from the ICT sector are linked to a lower tax burden. On the other hand, the dependencies within the financial sector are not statistically significant. From the perspective of further research, it would be constructive to incorporate the subsidiary’s position within the group.

scholarly journals PENGARUH PENGUNGKAPAN HUMAN RESOURCES ACCOUNTING DAN TAX PLANNING TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 16 (1) ◽  
pp. 57-69
Author(s):  
Mulyadi ◽  
Sihar Tambun
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Tax Planning ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan HRA dan tax planning terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderating. Penelitian ini  memproksikan nilai perusahaan dengan Price Earning Ratio (PER), tax planning diproksikan dengan Effective Tax Rate (ETR), pengungkapan Human Resources Accounting (HRA) diproksikan dengan indeks pengungkapan HRA, dan kualitas audit diproksikan dengan jumlah auditor.             Penelitian ini menggunakan data sekunder yang menggunakan pengumpulan data dokumentasi dan studi pustaka pada situs Bursa Efek Indonesia (www.idx.co.id) berupa laporan keuangan tahunan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018 dengan teknik pengambilan sampel menggunakan purposive sampling method.             Hasil Penelitian ini adalah pengungkapan human resources accounnting (HRA), tax planning dan kualitas audit berpengaruh signifikan terhadap nilai perusahaan, moderasi kualitas audit tidak mampu memperkuat pengaruh pangungkapan HRA terhadap nilai perusahaan. Moderasi kualitas audit mampu memperkuat pengaruh tax planning terhadap nilai perusahaan. Kata Kunci : pengungkapan HRA, tax planning, nilai perusahaan, kualitas audit.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

2019 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Indah Rahmadini ◽  
Nita Erika Ariani
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate

This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning

scholarly journals FAKTOR DETERMINAN DALAM PEMILIHAN BIDANG KEAHLIAN TEKNIK MESIN DI SEKOLAH MENENGAH KEJURUAN

2013 ◽  
Vol 16 ◽  
pp. 183-199
Author(s):  
Dwi Rahdiyanta
Keyword(s):  
Regression Analysis ◽  
Psychological Factors ◽  
Mechanical Engineering ◽  
Descriptive Analysis ◽  
Situational Factors ◽  
Public And Private ◽  
High Category ◽  
Ex Post ◽  
Ex Post Facto ◽  
Vocational High Schools

Tujuan penelitian ini adalah untuk memperoleh gambaran faktor situasional, factor, pilihan bidang keahlian teknik mesin dan determinasi faktor situasional dan faktor psikologis dalam pemilihan bidang keahlian teknik mesin di SMK di Daerah Istimewa Yogyakarta. Penelitian yang dilakukan merupakan penelitian korelasional dan bersifat ex-post facto. Penelitian dilakukan di SMK Kelompok Teknologi dan Rekayasa pada Bidang Keahlian Teknik Mesin negeri dan swasta di wilayah Daerah Istimewa Yogyakarta. Data dianalisis dengan analisis deskriptif, analisis regresi dan analisis jalur. Hasil analisis deskriptif menunjukkan bahwa 1) skor untuk faktor situasional termasuk dalam kategori tinggi,  skor untuk faktor psikologis termasuk dalam kategori tinggi, dan skor pilihan bidang keahlian teknik mesin di SMK  termasuk dalam kategori tinggi, 2) ada pengaruh faktor situasional dan psikologis terhadap pemilihan bidang keahlian teknik mesin SMK di Yogkarta.Kata kunci: faktor situasional, faktor psikologis, determinasi bidang keahlian teknik mesin SMK ______________________________________________________________DETERMINANT FACTOR IN THE CHOISE OF THE MECHANICAL ENGINEERING EXPERTISE PROGRAM IN VOCATIONAL HIGH SCHOOLS Abstract This study aims to describe situational and psychological factors,  the choice of the mechanical engineering skill program, and  determinations of situational and psychological factors on the choice of the mechanical engineering skill program in VHSs in the Yogyakarta Special Territory. This was a correlational study which was ex post facto in nature. It was conducted in public and private VHSs belonging to the technology and engineering cluster in the Mechanical Engineering Skill Program in the Yogyakarta Special Territory. The data were analyzed using the descriptive analysis, regression analysis, and path analysis. The results of the descriptive analysis show that 1) the scores of situational factors are in the high category, those of psychological factors are in the high category, and that of the choice of the mechanical engineering skill program in VHSs is in the high category, and 2) there are effects of situational and psychological factors on the choice of the mechanical engineering skill program in VHSs in Yogyakarta.Keywords: determinant factors, Mechanical Engineering Skill Program

scholarly journals THE INFLUENCE OF EFFICACY ON METACOGNITION AWARENESS AMONG PRIMARY SCHOOL TEACHERS IN THE ISLAND ZONE

2019 ◽  
pp. 187-203
Author(s):  
Haidi Entoh ◽  
Mohd. Khairuddin Abdullah @ Jerry
Keyword(s):  
Regression Analysis ◽  
Classroom Management ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Teaching Strategies ◽  
Primary Schools ◽  
Three Dimensions ◽  
Sense Of Efficacy ◽  
Ex Post ◽  
Ex Post Facto

The purpose of this study is to determine the strength of the efficacy influences, which includes three dimensions: students’ involvement, teaching strategies, and classroom management on metacognition awareness among teachers that working in primary schools in the Island Zone of North Sabah. Using a quantitative approach, this study is based on an ‘ex post facto’ study design. The data were collected through a questionnaire instrument by using the "Teachers’ Sense Of Efficacy (TSES) and "Metacognitive Awareness Inventory for Teacher" (MAIT). Through the purposive sampling design, a total of 151 teachers that teaching at 14 primary schools in the island zone was involved in this study. Descriptive and inference statistics were used to analyze the data and to present the findings of the study. The data were analyzed by using Multiple Regression Analysis. The findings show that the level of teachers’ efficacy (M = 7.45, SD = .86) and teachers' metacognition awareness (M = 4.11, SD = .40) are at a high and positive level. The results of the multiple regression analysis showed that only one dimension of the constructs of the teachers’ efficacy: teaching strategies (β = .591, t = 5.655, p <.05) found to be able to contribute significant predictor value to teacher metacognition awareness and thus reject the null hypothesis. Research implications have also been discussed.

scholarly journals ANALISIS PRESTASI BELAJAR SISWA PELAJARAN EKONOMI, STATUS SOSIAL EKONOMI ORANG TUA DAN BIMBINGAN BELAJAR (STUDI PADA SMA NEGERI 10 KOTA TANGERANG)

2019 ◽  
Vol 1 (1) ◽  
pp. 46-62
Author(s):  
Dadang Saepuloh
Keyword(s):  
Socioeconomic Status ◽  
Regression Analysis ◽  
Data Collection ◽  
Social Studies ◽  
Learning Achievement ◽  
Ex Post ◽  
The Social ◽  
Ex Post Facto ◽  
Positive Effect ◽  
Parental Socioeconomic Status

This study aims to determine the effect of parental socioeconomic status and tutoring on students' learning achievement of economic subjects in class XI of the social studies program at SMA 10 Tangerang. The sample in this study were 54 students in SMA 10 Tangerang. This research is ex-post facto research. The variables of this study are economic learning achievement, socioeconomic status, and tutoring. Data collection techniques use questionnaires and documentation. The analytical method used is multiple regression analysis. From the results of the study, the following conclusions are obtained: (1) socioeconomic status does not affect the learning achievement of Economics subjects which is indicated by a sig value of 0.184 more than 0.1. (2) learning guidance has an effect on economic learning achievement which is indicated by a sig value of 0.030 smaller than 0.1. (3) socioeconomic status and tutoring have a positive effect on economic learning achievement which is indicated by a sig value of 0.046 smaller than 0.1. R2 value of 0.113 means that 11.3% of the learning achievement of Economics subjects is explained by socioeconomic status and tutoring. While 88.7% is explained by other factors not examined in this study.

scholarly journals Hubungan Penerapan Budaya Kerja 5R, Persepsi Kompetensi Kepribadian Guru, dan Pemahaman Agama dengan Karakter Kejuruan Siswa Kompetensi Keahlian TKJ di SMK Berbasis Islam

2020 ◽  
Vol 5 (1) ◽  
pp. 77
Author(s):  
Cahya Wahyuning Ilahi ◽  
Syamsul Hadi ◽  
Purnomo Purnomo
Keyword(s):  
Regression Analysis ◽  
Research Design ◽  
Vocational Schools ◽  
Work Culture ◽  
Research Results ◽  
Ex Post ◽  
Analysis Technique ◽  
Islamic Religion ◽  
Ex Post Facto ◽  
The Relationship

<p><strong>Abstract: </strong>This research aimed to know the relationship between the implementation of 5R work culture in the school, the perception of teacher’s personality competence, the understanding of Islamic religion, and the vocational characteristics of TKJ competence students in Islamic-based Vocational Schools. This study involved TKJ competence students in Islamic-based Vocational Schools using ex-post facto research design. Meanwhile, the analysis technique used was regression analysis. The research results showed that the implementation of 5R work culture, the perception of teacher’s personality competence, and the understanding of religion of TKJ competence students in the Islamic-based Vocational Schools with a predicate of fair or moderate.</p><strong>Abstrak:</strong> Tujuan penelitian ini adalah untuk mengetahui hubungan antara penerapan budaya kerja 5R di sekolah, persepsi tentang kompetensi kepribadian guru, pemahaman Agama Islam dengan karakter kejuruan siswa Kompetensi Keahlian TKJ di SMK berbasis Islam. Penelitian ini dilakukan pada siswa Kompetensi Keahlian TKJ di SMK berbasis Islam menggunakan rancangan penelitian <em>ex-post facto</em>, sedangkan teknik analisisnya menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa penerapan Budaya Kerja 5R, persepsi kompetensi kepribadian guru, dan pemahaman Agama siswa Kompetensi Keahlian TKJ di SMK berbasis Islam se-Kabupaten Malang secara simultan berkorelasi dengan variabel Karakter Kejuruan meskipun dengan predikat cukup atau sedang.<strong> </strong>

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