THE INFLUENCE OF TAX ADMINSTRATION ON REVENUE GENERATION IN SOMALIA

2020 ◽  
pp. 1-23
Author(s):  
Mohamed Ali Abdinur ◽  
Abshir Khalif Farah ◽  
Anas Abdulkadir Kassim ◽  
Mohamed Abdiwahid Hashi
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Research Study ◽  
Descriptive Statistics ◽  
Primary Sources ◽  
Tax Administration ◽  
Revenue Generation ◽  
Tax Audit ◽  
The Government ◽  
Survey Questionnaires

This study attempts to look the influence of Tax administration on revenue generation in Somalia. The study made use of 170 survey questionnaires containing relevant questions. Descriptive statistics were used to analyses 170 usable responses. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Somali government. The research design adopted in this study was survey research method. Primary sources of data were used in collecting information which was analyzed using descriptive statistics and regression analysis, and to make decisions. Findings show that the tax administration in Somalia is totally inefficient. Hence, tax administration affects the revenue generated by the government; also, there is a significant relationship between tax administration and revenue generation. The study therefore recommends that Somali Government could enforce taxpayer’s registration, tax audit and revenue protection system to enhance revenue generation in Somalia.

scholarly journals Pengaruh Jaminan Kesehatan Kerja Dan Kompensasi Finansial Terhadap Motivasi Kerja Pegawai (Studi Pada Dinas Pemadam Kebakaran Dan Penanggulangan Bencana Kota Bandung)

2020 ◽  
Vol 2 (1) ◽  
pp. 41-47
Author(s):  
Lukman Hakim
Keyword(s):  
Regression Analysis ◽  
Health Insurance ◽  
Occupational Health ◽  
Human Resources ◽  
Research Method ◽  
Work Motivation ◽  
Fire Department ◽  
Descriptive Statistics ◽  
Increase Productivity ◽  
A Company

ABSTRACT: Human resources' existence plays a significant role in the success of a company, so many companies realize that human resources in the company can provide a competitive advantage. In the company of labor is the motor of the company, the assets of the company, which is an investment for a company to increase productivity. As a company asset, the welfare guarantee given by the company to workers or employees is an obligation that must be adjusted to their needs. Also, to realize the goals of the company, of course, there needs to be compensated as one of the motivations for employees In this study, the author used a research method based on descriptive statistics with a quantitative approach. The sample in this study consisted of 30 employees of the Bandung City Fire Department. The analysis used was multiple regression analysis. Based on the results of the study, it was found that the Occupational Health Insurance and Financial Compensation jointly had an effect of 85.8% on employee work motivation. The remaining 14.2% caused   ABSTRAK: Keberadaan sumber daya manusia memiliki peranan besar bagi kesuksesan sebuahperusahaan, sehingga banyak perusahaan menyadari bahwa unsur manusia dalam perusahaan itu dapat memberikan keunggulan daya saing. Di dalam perusahaan tenaga kerja merupakan motor penggerakperusahaan, aset perusahaan yang merupakan investasi bagi suatu perusahaan untuk meningkatkan pruduktivitas. Sebagai aset perusahaan, maka jaminan kesejahteraan yang diberikan oleh perusahaan terhadap buruh atau karyawan adalah kewajiban yang harus disesuaikan dengan kebutuhannya. Selain itu guna mewujudkan tujuan perusahaan, tentu perlu adanya kompensasisebagai salah satu motivasi bagi para karyawan Dalam penelitian ini Penulis menggunakan metode penelitian berdasarkan statistik deskriptif dengan pendekatan kuantitatif, sample dalam penelitian ini sebanyak 30orang pegawai Dinas Pemadam Kebakaran Kota Bandung, analisis yang digunakan yaitu analisis regresi berganda. Berdasarkan hasil penelitian diketahui Jaminan Kesehatan Kerja Dan Kompensasi Finansial secara bersama-sama berpengaruh sebesar 85,8% terhadap motivasi kerja pegawai. Adapun sebesar 14,2% sisanya disebabkan oleh variabel-variabel lain diluar variabel tersebut yang tidak dilibatkan dalam penelitian ini.

scholarly journals Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State

2020 ◽  
Vol 12 (1) ◽  
pp. 115
Author(s):  
Raphael Adekola DADA ◽  
Isaac Babatope TAIWO
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Revenue Generation ◽  
Analysis Technique ◽  
Tax Audit ◽  
Compliance Audit ◽  
Cent Level ◽  
The Government ◽  
The Impact ◽  
Structured Questionnaire

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value  0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

scholarly journals Customer Loyalty During Pandemy: Understanding Loyalty Through The Lens of Online Ride Hailing Service Quality

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Katon Pratondo ◽  
Zaid Zaid
Keyword(s):  
Regression Analysis ◽  
Quantitative Analysis ◽  
Service Quality ◽  
Customer Loyalty ◽  
Research Method ◽  
Research Study ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sample Data ◽  
Customer Delight

This research study aimed to research and analyze the influence of service quality on customer loyalty mediated by customer delight on online ride hailing industry in D.I. Yogyakarta. This research method used quantitative analysis involving data taken using a purposive sampling technique to collect the data from 128 online ride hailing customers in D.I. Yogyakarta with certain criteria as a sample. The sample data was then collected through a survey by using a questionnaire distributed to respondents. The data that had been obtained then analyzed through regression analysis, and path analysis by using the SPSS Statistics 25 program. The result of this study indicated that while service quality had positive influence on customer delight and customer loyalty. Customer delight also had a positive influence on customer loyalty, and at the same time played an important role in mediating the influence of service quality on customer loyalty. This study indicates that service quality plays an important and becomes the key role in influencing customer delight which is at the same time is an important factor in gaining customer loyalty in online ride hailing industry. Besides service quality, it turns out that customer Delight also has a positive influence on customer loyalty. and as a mediator, its role in mediating service quality on customer loyalty is also proven to be effective.

scholarly journals FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS

2021 ◽  
pp. 91
Author(s):  
Ni Putu Ayu Siska Wulantari ◽  
I Made Endra Lesmana Putra ◽  
Luh Putu Virra Indah Perdanawati
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Assessment System ◽  
Descriptive Statistics ◽  
The Self ◽  
Self Assessment ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
The Government ◽  
Independent Work

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

scholarly journals PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI

2020 ◽  
Vol 3 (2) ◽  
pp. 115-128
Author(s):  
Andyta Novasari ◽  
Dyah Ratnawati
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Audit ◽  
The Impact

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.

scholarly journals PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG BOJONAGARA

2015 ◽  
Vol 7 (2) ◽  
pp. 13
Author(s):  
Welly Surjono
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Hypothesis Test ◽  
Regulatory Reform ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Tax Administration ◽  
Administration System ◽  
Data Collection Technique ◽  
Test Result

Abstract. The product of tax regulatory reform is the modernization of tax administration. Modernization of tax administration, among others, includes changes in the original organizational structure based on the type of tax into a function, applying integrated tax administration system that can monitor the process of service, so that services can be done quickly, transparently, and accountability, so Taxpayers will be faster and create satisfaction to Taxpayer in order to fulfill its obligations in this case reporting and payment of tax. Identification of problems discussed in this paper is how the modernization of tax administration, how taxpayer satisfaction and how much influence the modernization of tax administration on taxpayer satisfaction at the Tax Office Primary Bandung Bojonagara. The research method used is descriptive and associative with data collection technique is done is questioner. While the analysis used is regression analysis, correlation coefficient, coefficient of determination and t test hypothesis. The research results can be seen that the implementation of tax administration modernization on taxpayer satisfaction yields r = 0.976, which indicates that there is a very strong and positive influence. Determination analysis yields Kd = 95.3%. This means that the modernization of tax administration gives an influence on taxpayer satisfaction of 95.3% while the rest of 4.7% taxpayer satisfaction is influenced by other factors. Hypothesis test result t count = 44,530> t table = 1,980, hence Ho refused and Ha accepted, meaning there is influence between tax administration modernization to Satisfaction of Taxpayer at KPP Pratama Bandung Bojonagara.Keywords. modernization; administration; taxation; taxpayer satisfaction Abstrak. Produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan. Modernisasi administrasi perpajakan antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas, sehingga Wajib Pajak akan lebih cepat dan menciptakan kepuasan kepada Wajib Pajak dalam rangka memenuhi kewajibannya dalam hal ini pelaporan dan pembayaran pajak. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana modernisasi administrasi perpajakan, bagaimana kepuasan Wajib Pajak dan seberapa besar pengaruh modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Bandung Bojonagara. Metode penelitian yang digunakan adalah deskriptif dan asosiatif dengan teknik pengumpulan data yang dilakukan adalah kuesioner. Sedangkan analisis yang digunakan adalah analisis regresi, koefisien korelasi, koefisien determinasi dan hipotesis uji t. Hasil penelitian dapat diketahui bahwa pelaksanaan modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak menghasilkan nilai r= 0,976, yang menunjukkan bahwa terdapat pengaruh yang kuat sekali dan positif. Analisis determinasi menghasilkan Kd=95,3%. Artinya modernisasi administrasi perpajakan memberikan pengaruh terhadap kepuasan Wajib Pajak sebesar 95,3% sementara sisanya sebesar 4,7% kepuasan Wajib Pajak dipengaruhi oleh faktor lain. Uji hipotesis menghasilkan t hitung = 44,530 > t tabel = 1,980, maka Ho ditolak dan Ha diterima, artinya terdapat pengaruh antara modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak di KPP Pratama Bandung Bojonagara.Kata Kunci. Modernisasi; administrasi; perpajakan; kepuasan wajib pajak

scholarly journals Neuroticism and Introversion: The Personality Predispositions to develop Depression

2021 ◽  
Vol 2 (2) ◽  
pp. 102-109
Author(s):  
Saba Riaz ◽  
Dr Fatima Khurram Bukhari ◽  
Arif Nadeem
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
University Students ◽  
Personality Traits ◽  
Sample Size ◽  
Beck Depression Inventory ◽  
Significant Relationship ◽  
Affective Disorders ◽  
Research Study ◽  
Descriptive Statistics

The previous research studies claimed that there is a relationship between personality predispositions and affective disorders like depression. Personality traits like neuroticism and introversion are considered as a vulnerable factors for the development of depression. Therefore, the aim of this research study was to investigate that whether personality traits like introversion and neuroticisms are linked to depression. The researcher recruited a sample size of 200 university students who were studying in Islamia University Bahawalpur, Bahauddin Zakariya University Multan, and Women University Bahawalpur. Beck depression inventory (BDI), Introversion scale and Neuroticism dimension included in an inventory which was used to measure depression, introversion and neuroticism respectively. Statistical analysis included descriptive statistics, Pearson’s correlation, regression analysis and an independent sample t-tests. The results revealed that there was a positive significant relationship between neuroticism, introversion personality traits and depression. The introversion and neuroticism personality traits significantly predicted depression.

scholarly journals Pengaruh Minat Belajar dan Kesantunan Berbahasa terhadap Prestasi Penulisan Teks Diskusi Siswa Kelas VIII SMPN 21 Tangerang Selatan

GERAM ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 48-59
Author(s):  
Dwi Septiani ◽  
Aryani ◽  
Desi Karolina Saragih ◽  
Rerin Maulinda
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Interactive Effect ◽  
Descriptive Statistics ◽  
Learning Activities ◽  
Survey Method ◽  
Writing Achievement ◽  
Multiple Correlation ◽  
Intellectual System ◽  
Learning Interest

Learning interest is an intellectual system that is very important in learning activities. However, in learning the Indonesian language at the SMP/MTs level, the tendency of students’ learning interest is still weak. One of the learning materials in the curriculum 2013 is discussion text which is the focus of this study. In writing discussion text, one of the obstacles often faced by students was the lack of knowledge about the language politeness in expressing ideas or something disapproval. Related to this problem, this study aimed to explain the effect of learning interest and language politeness towards the writing achievement of discussion text of eight grade students at SMPN 21 South Tangerang. This research method was a survey method with multiple correlation regression analysis. The population of eight grade students of SMPN 21 South Tangerang was 30 students. Then, the data collection was done by distributing questionnaires directly to the sample which were 30 students. To analyze the data, descriptive statistics was used. The results showed; (1) there was an interactive effect between learning interest and language politeness towards the writing achievement of discussion text. It was evidenced by the significant value which was 0.000<0.005 and Fcalculated =34,499. Besides, the learning Interest and language politeness collectively contributed 71.9% towards students’ writing achievement of discussion text; (2) there was an effect of language politeness towards students’ writing achievement of discussion text that was more significant than the effect of learning interest. It can be proven from the value of tcalculated =8,249 for language politeness which was greater than the value of tcalculated =1.762 for learning interest.

scholarly journals Indian National Telecom Policies: Evolution, Significance and a Perspective

2020 ◽  
Vol 9 (4) ◽  
pp. 333-340
Keyword(s):  
Comparative Analysis ◽  
Rural Areas ◽  
Research Study ◽  
Digital Economy ◽  
Primary Sources ◽  
Press Releases ◽  
Knowledge Based ◽  
Expert Opinions ◽  
Positive Side ◽  
The Government

Purpose: The purpose of this research is to present a comparative analysis of the last two consecutive telecommunication policies of the Government of India (GoI). This paper analyses the commonalities and differences in the two telecom policies released in 2012 and 2018.The research study facilitates some rational perspective on NDCP 18 from digital technology lens. Design/ Methodology/ Approach: This is a qualitative study for conducting a comparative analysis of the aforesaid consecutive Indian telecom policies. The primary sources are the final policy documents and industry opinions. To gauge the industry sentiments and expert opinions, various press releases and related news articles are also studied. This study of the two consecutive telecom policies of the government of India aims at finding the fundamental differences between the two policies. Objective: Finding the fundamental differences between the two policies and the factors necessitating the replacement of the older policy with a new one. This research sheds light on why and how NDCP 18 differs from rest previous policies and what it has in its bag for both Industry as well as consumers. Finding: India has struggled with the implementation of the objectives laid out in the policies. NTP 2012 was launched with an aim to transform the country into an empowered knowledge-based society, using telecom as a platform, and to provide reliable, secure and quality telecom services in remote and rural areas. NTP 12 turned out to be generally successful except for some unachieved targets such as free roaming and maximum broadband reach NDCP 2018 is a new multi-perspective policy leapfrogging the Indian economy as an emerging digital economy. NDCP 2018 was designed in alignment with Digital India initiatives to reduce the Digital Divide; however, for India to emerge as a digital economy prioritization of achievable objectives must be marked out and implementation must be ensured. On the positive side, the overall impact of NDCP 18 is going to be monitored. This research study also reveals important analysis from interviews of telecom expert’s. This analysis facilitates unique perspective about NDCP 18 to this research study.

scholarly journals Effect of Tax Audit and Tax Amnesty on Tax Yield in Southwest, Nigeria

2021 ◽  
Vol 9 (12) ◽  
pp. 2738-2744
Author(s):  
Niyi Awotomilusi ◽  
Omobola Odunola ADEBAYO ◽  
Samuel Ajibade DADA
Keyword(s):  
Survey Research ◽  
Significant Relationship ◽  
Research Method ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax Amnesty ◽  
Southwest Nigeria ◽  
Tax Audit ◽  
Inland Revenue

The study aimed at investigating the effect of tax audit and tax amnesty on tax yield in southwest Nigeria. Tax audit and tax amnesty are part of the tax administration programmes which serves as government’s instrument for determining and monitoring tax collection. Residents have a natural urge to reduce their tax obligations by intentionally overstating their expenses and producing fraudulent entries and falsehoods in their accounting records. Without a doubt, this shows a lot about Nigeria’s tax administration. The study was carried out in southwest Nigeria which comprises of Ekiti, Ondo, Osun, Oyo, Ogun and Lagos States. Survey research method was used for the study and 302 staff of the audit and risk departments from the State Board of Internal Revenue (SBIR) and Federal Inland Revenue Service (FIRS) formed the population of the study. Taro Yamane sampling technique was adopted to get the sampling size of 172 respondents. The researcher created a closed-ended questionnaire called Tax Administration and Tax Yield (TATY) to gather relevant data for the study. The study found that tax audit has significantly positive link with tax yield while tax amnesty has a negative and substantial correlational influence on tax yield significant relationship with tax yield. It was recommended that tax audits should be undertaken on a regular basis and tax amnesty should be fairly play down because it may reduce future tax revenue.

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