Pub Date : 2023-01-31DOI: 10.31258/ijesh.5.1.21-33
R. Natariasari, Eka Hariyani
This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.
{"title":"Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable","authors":"R. Natariasari, Eka Hariyani","doi":"10.31258/ijesh.5.1.21-33","DOIUrl":"https://doi.org/10.31258/ijesh.5.1.21-33","url":null,"abstract":"This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129885482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mst. Noiyan Tara, Rashed Ahmed, Md Shamimul Islam, S. M. Mulla, M. J. Uddin
The study is to understand the livelihood-related impact on the marginalized people due to the outburst of the COVID-19 pandemic. This paper also investigates the effects on child health of the vulnerable households who lost their work or job during these crisis moments. Following the fisher sampling method, 348 respondents are interviewed for quantitative and qualitative data. In this study, 20 districts from 7 divisions of Bangladesh are covered. Among the respondents, 90% said that the COVID-19 pandemic negatively impacts their livelihood due to income loss. This study also found that 50% of people (respondents) lost their jobs, and almost 90% of people revealed that their income level declined due to COVID-19. As a result, their dietary patterns changed significantly. Due to inadequate food consumption and marginal income, people face an acute health crisis, especially child health. They declined their food intake, ultimately maintaining their partial expenditure by borrowing from financial institutions and relatives. The empirical evidence shows that job loss and income reductions positively impact raising children's health vulnerability. Since the government did not support them properly, their survival will be threatened in the long run. So, the study shows that COVID-19 affects the daily income and consumption patterns of vulnerable households who live by daily earnings.
{"title":"Pandemic, Job loss, Food consumption, Child health: Impact of (COVID-19) on the livelihood of marginal income people in Bangladesh","authors":"Mst. Noiyan Tara, Rashed Ahmed, Md Shamimul Islam, S. M. Mulla, M. J. Uddin","doi":"10.31258/ijesh.5.1.1-19","DOIUrl":"https://doi.org/10.31258/ijesh.5.1.1-19","url":null,"abstract":"The study is to understand the livelihood-related impact on the marginalized people due to the outburst of the COVID-19 pandemic. This paper also investigates the effects on child health of the vulnerable households who lost their work or job during these crisis moments. Following the fisher sampling method, 348 respondents are interviewed for quantitative and qualitative data. In this study, 20 districts from 7 divisions of Bangladesh are covered. Among the respondents, 90% said that the COVID-19 pandemic negatively impacts their livelihood due to income loss. This study also found that 50% of people (respondents) lost their jobs, and almost 90% of people revealed that their income level declined due to COVID-19. As a result, their dietary patterns changed significantly. Due to inadequate food consumption and marginal income, people face an acute health crisis, especially child health. They declined their food intake, ultimately maintaining their partial expenditure by borrowing from financial institutions and relatives. The empirical evidence shows that job loss and income reductions positively impact raising children's health vulnerability. Since the government did not support them properly, their survival will be threatened in the long run. So, the study shows that COVID-19 affects the daily income and consumption patterns of vulnerable households who live by daily earnings.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"7 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134484929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.31258/ijesh.4.2.151-165
Teguh Ade Putra, Andreas Andreas, Enni Savitri
This purposed of this study is to analyze the effect of institutional ownership, family’s ownership, ownership concentration and dividend policy towards firm performance. This type of quantitative research, the data used secondary data. The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during period 2015 until 2017. Sample selection method was using with technique purposive sampling, with certain proposals selected by 90 companies. Data collection methods in this research are literature study and internet access. The data was analysed by multiple linear regression. The results showed that institutional ownership has impact toward firm performance, family’s ownership does not impact toward firm performance, ownership concertation has impact toward firm performance and dividend policy has impact toward firm performance.
{"title":"The Effect of Institutional Ownership, Families’ Ownership, Ownership Concentration and Dividend Policy Towards Firm Performance","authors":"Teguh Ade Putra, Andreas Andreas, Enni Savitri","doi":"10.31258/ijesh.4.2.151-165","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.151-165","url":null,"abstract":"This purposed of this study is to analyze the effect of institutional ownership, family’s ownership, ownership concentration and dividend policy towards firm performance. This type of quantitative research, the data used secondary data. The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during period 2015 until 2017. Sample selection method was using with technique purposive sampling, with certain proposals selected by 90 companies. Data collection methods in this research are literature study and internet access. The data was analysed by multiple linear regression. The results showed that institutional ownership has impact toward firm performance, family’s ownership does not impact toward firm performance, ownership concertation has impact toward firm performance and dividend policy has impact toward firm performance.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125334519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.31258/ijesh.4.2.139-150
W. Rochdianingrum, Nurul Laily
Poverty reduction is a government program that is carried out annually. Various efforts were made to reduce poverty levels. One of the efforts that has been taken was to continue to maintain economic growth so that it continued to increase and grow. The existence of economic growth indicates a cycle of economic activity. One of the most important production factors for economic growth is the use of labor absorbed in economic sectors. If a large number of labor are absorbed in production activities, there is an increase in income in the family. The greater one's income level, the more one's welfare level increases. The increase in welfare that exists in society indicates that the poverty level is getting smaller. This research was conducted to test empirically on this matter. In this study, path analysis was used to determine the role of economic structure in reducing poverty with economic growth as a mediating variable. The results of this study indicated that economic growth can mediate the economic structure in reducing poverty levels through the absorption of labor in economic sectors and the resulting increase in output in each economic sector.
{"title":"How do Economic Structures Reduce Poverty?","authors":"W. Rochdianingrum, Nurul Laily","doi":"10.31258/ijesh.4.2.139-150","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.139-150","url":null,"abstract":"Poverty reduction is a government program that is carried out annually. Various efforts were made to reduce poverty levels. One of the efforts that has been taken was to continue to maintain economic growth so that it continued to increase and grow. The existence of economic growth indicates a cycle of economic activity. One of the most important production factors for economic growth is the use of labor absorbed in economic sectors. If a large number of labor are absorbed in production activities, there is an increase in income in the family. The greater one's income level, the more one's welfare level increases. The increase in welfare that exists in society indicates that the poverty level is getting smaller. This research was conducted to test empirically on this matter. In this study, path analysis was used to determine the role of economic structure in reducing poverty with economic growth as a mediating variable. The results of this study indicated that economic growth can mediate the economic structure in reducing poverty levels through the absorption of labor in economic sectors and the resulting increase in output in each economic sector.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126336868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-17DOI: 10.31258/ijesh.4.2.123-137
N. Abdullahi, Abdulmumin Abubakar Lawal, Abdulyaqin Tukur Murtala, S. Oyeniran
The main objective of this study was to investigate the effect of management of early childhood care education on national consciousness sustainability. the participants were selected from the sampled public early childhood care education in the northeast zone, of Nigeria. sample of 331 head teachers and 351teachers to make a total of 682 participants were proportionally selected from the sampled schools. Pearson product-moment correlation coefficient and linear regression analysis were used to test the hypotheses. The findings showed that staffing, planning of lessons, and coordination enhanced national consciousness sustainability. Thus, it was recommended that school managers should continue to provide appropriate and adequate staffing of early childhood care education so as to improve the effective development of human capital towards promoting national consciousness sustainability, Also, school managers should encourage caregivers to effectively plan lessons in order to motivate learners and build collaborative processes between teachers and school managers towards the realization of national consciousness sustainability. Furthermore, school managers should continue to coordinate early childhood care education effectively and efficiently so as to ensure mutual understanding and effective teamwork for the realization of national consciousness sustainability.
{"title":"Managing Early Childhood Care Education for National Consciousness Sustainability in Nigeria","authors":"N. Abdullahi, Abdulmumin Abubakar Lawal, Abdulyaqin Tukur Murtala, S. Oyeniran","doi":"10.31258/ijesh.4.2.123-137","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.123-137","url":null,"abstract":"The main objective of this study was to investigate the effect of management of early childhood care education on national consciousness sustainability. the participants were selected from the sampled public early childhood care education in the northeast zone, of Nigeria. sample of 331 head teachers and 351teachers to make a total of 682 participants were proportionally selected from the sampled schools. Pearson product-moment correlation coefficient and linear regression analysis were used to test the hypotheses. The findings showed that staffing, planning of lessons, and coordination enhanced national consciousness sustainability. Thus, it was recommended that school managers should continue to provide appropriate and adequate staffing of early childhood care education so as to improve the effective development of human capital towards promoting national consciousness sustainability, Also, school managers should encourage caregivers to effectively plan lessons in order to motivate learners and build collaborative processes between teachers and school managers towards the realization of national consciousness sustainability. Furthermore, school managers should continue to coordinate early childhood care education effectively and efficiently so as to ensure mutual understanding and effective teamwork for the realization of national consciousness sustainability.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"57 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126143150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-08DOI: 10.31258/ijesh.4.2.111-122
S. Surtikanti, A. Saepudin, Yashinta Arizona, S. D. Anggadini
The study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015.
{"title":"The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015)","authors":"S. Surtikanti, A. Saepudin, Yashinta Arizona, S. D. Anggadini","doi":"10.31258/ijesh.4.2.111-122","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.111-122","url":null,"abstract":"The study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122855645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-02DOI: 10.31258/ijesh.4.2.85-97
Arini Arini, Aljufri Aljufri, Serly Novianti
To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.
{"title":"Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province","authors":"Arini Arini, Aljufri Aljufri, Serly Novianti","doi":"10.31258/ijesh.4.2.85-97","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.85-97","url":null,"abstract":"To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129344597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-02DOI: 10.31258/ijesh.4.2.99-110
Siska Rohaliza, Poppy Nurmayanti M, Emrinaldi Nur DP
This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders, as well as providing insight for regulators in determining the qualifications or requirements to become president director
{"title":"President Director Age, MBA Degree, and Earnings Management","authors":"Siska Rohaliza, Poppy Nurmayanti M, Emrinaldi Nur DP","doi":"10.31258/ijesh.4.2.99-110","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.99-110","url":null,"abstract":"This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders, as well as providing insight for regulators in determining the qualifications or requirements to become president director","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126134822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-31DOI: 10.31258/ijesh.4.1.29-40
Santi Yopie, Elivia Elivia
Large tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance.
{"title":"The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation","authors":"Santi Yopie, Elivia Elivia","doi":"10.31258/ijesh.4.1.29-40","DOIUrl":"https://doi.org/10.31258/ijesh.4.1.29-40","url":null,"abstract":"Large tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134249352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
N. Nik Abdullah, Nur Maisara Arif Mirza, S. Krishnan, Azliza Azrah Mohd Zakaria, Grace L. Morris
Small and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs.
{"title":"A Framework of Contingencies Factors, Government Support and Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises","authors":"N. Nik Abdullah, Nur Maisara Arif Mirza, S. Krishnan, Azliza Azrah Mohd Zakaria, Grace L. Morris","doi":"10.31258/ijesh.4.1.1-13","DOIUrl":"https://doi.org/10.31258/ijesh.4.1.1-13","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115716475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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