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Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation 个人纳税人合规性的性别分析:税务审计、税收特赦与电子报税实施的影响
Pub Date : 2023-08-26 DOI: 10.36348/sjbms.2023.v08i08.005
Muhammad Fadhilah, Deden Tarmidi
This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Tax Audit, Tax Amnesty and Implementation of E-Filling have a significant positive effect on Taxpayer Compliance. Male respondents thought that tax audit and implementation of e-filling had more effect on their tax compliance than according to female respondents, while female respondents thought that tax amnesty had more effect on their tax compliance than according to male respondents.
本研究检视并提出税务稽查、税务特赦及电子报税实施对个别纳税人遵从性影响的性别分析模型(以雅加达DKI中小微企业为实证研究)。本研究采用多元线性回归分析,采用定量的方法,利用原始数据收集数据。数据收集采用便利抽样法,通过谷歌表格向雅加达DKI中小微企业个人纳税人发放在线问卷,故本研究数据总量为400份。本研究结果显示,税务稽查、税务特赦和电子报税对纳税人遵从性有显著的正向影响。男性受访者认为税务审计和电子填表的实施对其税收合规的影响大于女性受访者,而女性受访者认为税收特赦对其税收合规的影响大于男性受访者。
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引用次数: 0
Tourism as an Engine for Economic Diversification: An exploratory study of Saudi Arabia’s Tourism Strategy and Marketing Initiatives 旅游业作为经济多元化的引擎:沙特阿拉伯旅游战略和营销举措的探索性研究
Pub Date : 2023-08-17 DOI: 10.36348/sjbms.2023.v08i08.003
Rasiya Nazir Mir, Tghreed Ahmed Kulibi
This paper discusses the importance of economic diversification for the Natural resource rich nations with a special focus on Saudi Arabia. The paper will concentrate on Saudi Arabia’s efforts to achieve diversification by investing in tourism industry. Natural resources are the real wealth of nations. The availability of resources can directly influence a country's ability to grow. But at the same time a nation's economy may suffer significant and unfavourable repercussions if it is overly reliant on one or two resources, this phenomenon is called as “resource curse”. Economic diversification must therefore be successfully implemented for an economy to enjoy long-term prosperity. Saudi Arabia has made notable efforts in diversifying its economy to reduce its reliance on oil and mitigate the resource curse. With tourism industry being one of the largest non-oil contributors and one of the biggest jobs creating sector, the Saudi Arabian government recognizes the importance and ability of the tourism industry and considers it as one of the prime drivers in efforts of diversifying the economy. The paper will analyse role of tourism marketing in establishing a growing and glowing tourism sector. Finally, we examine the Saudi Arabian government's tourism marketing initiatives and the results it yielded.
本文讨论了经济多样化对自然资源丰富的国家的重要性,并特别关注沙特阿拉伯。本文将集中讨论沙特阿拉伯通过投资旅游业实现多元化的努力。自然资源是国家的真正财富。资源的可得性可以直接影响一个国家的增长能力。但与此同时,一个国家的经济如果过度依赖一种或两种资源,可能会受到严重的不利影响,这种现象被称为“资源诅咒”。因此,要使经济享有长期繁荣,就必须成功地实施经济多样化。沙特阿拉伯在经济多元化方面做出了显著努力,以减少对石油的依赖,缓解资源诅咒。旅游业是最大的非石油贡献者之一,也是创造就业机会最多的部门之一,沙特阿拉伯政府认识到旅游业的重要性和能力,并将其视为经济多元化努力的主要驱动力之一。本文将分析旅游营销在建立一个蓬勃发展的旅游部门中的作用。最后,我们考察了沙特阿拉伯政府的旅游营销举措及其产生的结果。
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引用次数: 0
Influence of Service Quality, Price Perception and Quality of the Customer Experience Customer Loyalty with Customer Satisfaction as a Variable Intervening 服务质量、价格感知和顾客体验质量对顾客忠诚的影响,顾客满意作为变量介入
Pub Date : 2023-08-17 DOI: 10.36348/sjbms.2023.v08i08.004
Rosyidah Marwa, R. Astini
The impact Covid-19 epidemic made all operations have gone digital in response to the Next Normal. Increasing competition in the information and communication industry demonstrates the progress of digital transformation for the telecommunication requirements of not only individuals, but also businesses as the primary target market form of company. To maintain the longevity of the company's operation, steps must be taken to understand the demands of customer satisfaction. This study aims to analyze Service Quality, Price Perceptions and Customer Experience on Customer Loyalty of Telkom Indonesia's Enterprise Company with Consumer Satisfaction as an Intervening Variable. According to internal business data for 2022, the research population is 150 enterprise customers with SEM-PLS as analysis method. The results showed that service quality, price perception and customer experience had a significant positive effect on enterprise customer satisfaction and customer satisfaction had a significant positive effect on customer loyalty. Customer satisfaction has a significant positive effect on Service Quality and Price Perception on customer loyalty, while Customer Experience has an insignificant positive effect on customer loyalty.
2019冠状病毒病疫情造成的影响,为应对下一个常态,所有业务都实现了数字化。信息通信行业的竞争日益激烈,表明数字化转型的进展,不仅个人的通信需求,而且企业作为公司的主要目标市场形式的电信需求。为了维持公司的长期运作,必须采取措施了解客户满意度的需求。本研究旨在以消费者满意度为中介变量,分析服务品质、价格感知和顾客体验对印尼电信企业公司顾客忠诚的影响。根据2022年的内部业务数据,以SEM-PLS为分析方法,研究对象为150家企业客户。结果表明,服务质量、价格感知和顾客体验对企业顾客满意有显著的正向影响,顾客满意对顾客忠诚有显著的正向影响。顾客满意对服务质量和价格感知对顾客忠诚有显著的正向影响,而顾客体验对顾客忠诚的正向影响不显著。
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引用次数: 0
Risk Management Governance and Sustainable Financial Performance 风险管理、治理和可持续财务绩效
Pub Date : 2023-08-15 DOI: 10.36348/sjbms.2023.v08i08.002
Sulayyem Ahmed Rashed Sulayyem Alshehhi
Purpose: The paper analyzes the efficacy of risk management governance, which takes the form of a dedicated risk governance committee and the executive board with the CRO. It illustrates which aspects of risk management and governance are crucial for the banks' financial performance. It also emphasizes financial sustainability through risk management and governance. Design/Methodology/Approach: A quantitative research approach is employed with secondary data from published and reliable sources. Regression analysis is employed for estimating the impact, and a t-test is performed for estimating the difference. Findings: It concludes that the financial performance measured using returns ratio significantly differs among the banks with the executive board having a CRO and the executive board having an absence of a CRO. The financial performance variable taken as a function of the bank's corporate governance variables assumes a positive and significant impact. It infers that risk governance can lead to sustainable financial performance. Research Limitations and Implications: This study contributes to the risk governance structure of banks. The future work should consider different samples and extended risk-based variables for more implications. Originality: The banks performance with a risk management approach in South Asian economies after the global crisis is a valuable addition to the corporate governance of banks in the studied countries. The comparative analysis of banks with and without the role of the CRO is a unique contribution in the provided setting.
目的:本文分析了风险管理治理的有效性,风险管理治理采取了专门的风险治理委员会和执行委员会与CRO的形式。它说明了风险管理和治理的哪些方面对银行的财务业绩至关重要。它还强调通过风险管理和治理实现财务可持续性。设计/方法/方法:采用定量研究方法,使用来自已出版和可靠来源的二手数据。影响估计采用回归分析,差异估计采用t检验。研究发现:使用回报率衡量的财务绩效在执行董事会有CRO和执行董事会没有CRO的银行之间存在显著差异。财务绩效变量作为银行公司治理变量的函数,具有显著的正向影响。由此推断,风险治理可以带来可持续的财务绩效。研究局限与启示:本研究对银行风险治理结构有一定的借鉴意义。未来的工作应该考虑不同的样本和扩展的基于风险的变量,以获得更多的启示。原创性:全球金融危机后南亚经济体采用风险管理方法的银行绩效对所研究国家的银行公司治理是一个有价值的补充。对具有和不具有CRO作用的银行进行比较分析,在所提供的环境中是一项独特的贡献。
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引用次数: 0
Effect of OHS, Work Accidents, Work Culture and OHS Competence on OHS Performance in National Construction Companies 职业健康安全、工作事故、工作文化和职业健康安全能力对国有建筑公司职业健康安全绩效的影响
Pub Date : 2023-08-04 DOI: 10.36348/sjbms.2023.v08i08.001
Rosalendro Eddy Nugroho, A. Dp, M. J. Shofa
This study aims to determine the effect of OSH work programs, factors that cause work accidents and their learning, culture or work climate, and OSH competencies on safety performance. The populations of this study were employees of PT XYZ which is one of the state-owned construction companies in Indonesia, with a total sample of 110 respondents. The data collection method uses a survey method, with the research instrument being a questionnaire. The data analysis method uses the Structural Equation Model-Partial Least Square (SEM-PLS). The results of the study found that the OSH work program, factors causing work accidents and learning, culture or work climate, and OSH competencies have a positive and significant impact on safety performance. This can be concluded, the better the HSE work program, the factors that cause work accidents and their learning, the culture or work climate, and the HSE competencies implemented, the better the company's safety performance will be.
本研究旨在确定职业安全健康工作计划、导致工作事故的因素及其学习、文化或工作氛围、职业安全健康能力对安全绩效的影响。本研究的人群是印度尼西亚国有建筑公司PT XYZ的员工,总样本为110人。数据收集方法采用调查法,研究工具为问卷调查。数据分析方法采用结构方程模型-偏最小二乘法(SEM-PLS)。研究结果发现,职业安全健康工作计划、导致工作事故的因素、学习、文化或工作氛围、职业安全健康能力对安全绩效有显著的正向影响。由此可以得出结论,HSE工作方案、导致工作事故的因素及其学习、文化或工作氛围、HSE胜任力实施得越好,公司的安全绩效就越好。
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引用次数: 0
Evaluating the Effect of Oil Price Volatility on Capital Expenditure of Federal Government in Nigeria 评价油价波动对尼日利亚联邦政府资本支出的影响
Pub Date : 2023-07-26 DOI: 10.36348/sjbms.2023.v08i07.003
Oluwagbade Oluwagbade, I. Oluyinka, Efuntade Efuntade, A. Olusegun, O. Omotayo
This study examined the effect of oil price volatility on federal government capital expenditure in Nigeria for the period 1993 to 2022 using secondary data from relevant government agencies. The study specifically examine the impact of Brent UK crude oil price volatility, OPEC spot rate crude oil volatility and West Texas Intermediate crude oil price volatility controlling the disruptions of oil subsidy, corruption and inflation on capital expenditure. The research employed an ex-post facto research design to produce results via Bounds test and Autoregressive Distributed Lag regression test. The long run estimate of the model report that Brent UK crude oil price volatility, OPEC spot rate crude oil volatility and West Texas Intermediate crude oil price volatility failed to report significant effect on the federal government capital expenditure in Nigeria. This shows that the oil price volatility is a short run phenomenon, that will fade out in short period, hence the reason for the high speed of adjustment of the error correction term. There is need for federal government in Nigeria to continually monitor crude oil international price and negotiate with OPEC on production output and quota. There is also need to monitor federal government’s capital expenditure pattern and revenues in critical revenue generating agencies. Federal Government should remain committed to sustaining fiscal adjustments by creating fiscal space for capital and infrastructural development.
本研究使用来自相关政府机构的二手数据,考察了1993年至2022年期间石油价格波动对尼日利亚联邦政府资本支出的影响。该研究特别考察了布伦特原油价格波动、欧佩克现货原油价格波动和西德克萨斯中质原油价格波动对石油补贴、腐败和通货膨胀对资本支出的影响。本研究采用事后研究设计,通过边界检验和自回归分布滞后回归检验得出结果。该模型的长期估计报告显示,布伦特原油价格波动、欧佩克现货原油价格波动和西德克萨斯中质原油价格波动未能报告对尼日利亚联邦政府资本支出的显著影响。这说明油价波动是一种短期现象,会在短期内逐渐消失,这也是误差修正项调整速度较快的原因。尼日利亚联邦政府有必要持续监测国际原油价格,并与欧佩克就产量和配额进行谈判。还需要监测联邦政府的资本支出模式和关键创收机构的收入。联邦政府应继续致力于通过为资本和基础设施发展创造财政空间来维持财政调整。
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引用次数: 0
Analysis of Return on Assets based on Leverage and Efficiency at State-Owned Commercial Banks in Indonesia 基于杠杆和效率的印尼国有商业银行资产收益率分析
Pub Date : 2023-07-16 DOI: 10.36348/sjbms.2023.v08i07.002
Tedi Rustendi, Fransdito Ali Ilyas
This study aims to analyze how return on assets can be influenced by the level of financial leverage and operating efficiency at state-owned commercial banks in Indonesia. Case studies were conducted on 4 (four) state-owned commercial banks in Indonesia based on data from 2011-2022 with a sample size of 48 observation data. Data is collected from the annual report of each state-owned commercial bank which is processed based on accounting metrics. Data analysis was carried out based on a quantitative descriptive approach using panel data regression. The results showed that return on assets is simultaneously influenced by financial leverage. Partially, any increase in return on assets can be explained by increased financial leverage which is managed effectively, and more efficient bank operations.
本研究旨在分析印尼国有商业银行的财务杠杆水平和经营效率对资产回报率的影响。本研究以印度尼西亚4家国有商业银行为研究对象,采用2011-2022年的数据,样本量为48个观察数据。数据来自各国有商业银行的年度报告,并根据会计指标进行处理。数据分析采用面板数据回归的定量描述方法。结果表明,资产收益率同时受到财务杠杆的影响。在某种程度上,任何资产回报率的增加都可以通过有效管理的财务杠杆的增加和更有效的银行运营来解释。
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引用次数: 0
SWOT Analysis: Strategies to Accelerate Economic Growth of Provinces in Java Island SWOT分析:爪哇岛各省加快经济增长的策略
Pub Date : 2023-07-11 DOI: 10.36348/sjbms.2023.v08i07.001
Apip Supriadi, Gusti Tia Ardiani, Jumri Jumri, A. M.
The purpose of this research is to determine the internal and external factors that affect economic growth, then determine strategies to increase economic growth in 6 (six) provinces in Indonesia. The research method uses descriptive analysis with SWOT analysis tools. The results of the study are appropriate strategies to accelerate the economic growth of the Province in Java Island, including: improving infrastructure, developing special economic zones, promoting tourism and cultural heritage, encouraging innovation and technology, regional development planning and sustainable development practices.
本研究的目的是确定影响经济增长的内部和外部因素,然后确定印度尼西亚6(6)省提高经济增长的策略。研究方法采用描述性分析和SWOT分析工具。这项研究的结果是加速爪哇岛省经济增长的适当战略,包括:改善基础设施、发展经济特区、促进旅游和文化遗产、鼓励创新和技术、区域发展规划和可持续发展做法。
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引用次数: 0
Exploring the Impact of Total Quality Management (TQM) Practices on Employee Satisfaction in the Saudi Health Sector 探索全面质量管理(TQM)实践对沙特卫生部门员工满意度的影响
Pub Date : 2023-06-19 DOI: 10.36348/sjbms.2023.v08i06.005
Naimah Alsalamah
The purpose of the study was to evaluate the impact of Total Quality Management (TQM) practices on employees' satisfaction in the Saudi Arabian health sector. It aimed to contribute to economic development from a microeconomic perspective. The research used primary cross-sectional data from various companies in the Saudi health sector to address major research hypotheses. A semi-structured questionnaire was used to capture the information. A five-point Likert-type scale was used. Data analysis was done using SPSS version 21. Scale validity was determined, and the scale of reliability was estimated by the Cronbach alpha scale. Regression and correlation analysis were used. The findings showed customer focus, continuous improvement, process management, employee involvement, leadership, good vision, communication, and integrated systems are positively and significantly linked with employee satisfaction. In conclusion, the health sector in Saudi Arabia has a high level of various TQM practices, a high level of customer focus, a high level of continuous improvement, a high level of process management, a high level of employee involvement, leadership, a good vision, a high level of communication, and a high level of integrated systems. The study also concludes that the higher the level of TQM practices, the more the employees’ satisfaction level has increased by 0.204%, and the higher the level of customer focus, continuous improvement, process management, employee involvement, leadership with a good vision, communication, and integrated systems. It was recommended that leaders and managers in the health sector utilize more interactive technologies to promote improved employee engagement with the institutions.
本研究的目的是评估全面质量管理(TQM)实践对沙特阿拉伯卫生部门员工满意度的影响。它旨在从微观经济角度促进经济发展。该研究使用了来自沙特卫生部门各公司的主要横截面数据来解决主要的研究假设。使用半结构化问卷来获取信息。采用李克特五分制量表。数据分析使用SPSS版本21。量表效度测定,信度量表采用Cronbach alpha量表估计。采用回归分析和相关分析。调查结果显示,以顾客为中心、持续改进、流程管理、员工参与、领导能力、良好的愿景、沟通和集成系统与员工满意度呈正相关。总之,沙特阿拉伯的卫生部门拥有高水平的各种全面质量管理实践、高水平的客户关注、高水平的持续改进、高水平的流程管理、高水平的员工参与、领导、良好的愿景、高水平的沟通和高水平的综合系统。研究还发现,TQM实践水平越高,员工满意度水平提高了0.204%,客户关注、持续改进、流程管理、员工参与、良好愿景的领导、沟通和集成系统的水平也越高。建议卫生部门的领导和管理人员利用更多的互动技术,促进员工更好地参与各机构的工作。
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引用次数: 0
A Theoretical and Practical Framework for Evaluating Human Resources Effectiveness 人力资源有效性评价的理论与实践框架
Pub Date : 2023-06-14 DOI: 10.36348/sjbms.2023.v08i06.003
Md.Wazedul Haque, Md. Tuhin Akter, M. Hasan, Md. Alamgir Hossain, Md. Sazib Miah, Md. Anwarul Amin, A. Karmuzzaman, Mahmudur Rahman, Md. Towhidul Islam Talukder, Md. Kariul Islam
When the HR job is considered in terms of its any constituents, it becomes noticeable that in every organization there are many different interacting groups that HR managers must gratify, or who have rights or a stake in what HR does. Furthermore, each comes with different and sometimes conflicting needs. It costs money and time. The most organizations try to economize with maximal effect. A way how to eliminate or reduce unnecessary expenses is making internal processes more efficient. The most expensive even the most productive factor is labor force. This paper deals with evaluating of human resource effectiveness like potential source of competitive advantage.
当考虑到人力资源工作的任何组成部分时,显而易见的是,在每个组织中都有许多不同的互动群体,人力资源经理必须满足这些群体,或者他们对人力资源的工作有权利或利害关系。此外,每个人都有不同的,有时甚至是相互冲突的需求。这需要花费金钱和时间。大多数组织都试图以最大的效果节约。消除或减少不必要开支的一种方法是使内部流程更有效率。最昂贵的,甚至是最具生产力的因素是劳动力。本文探讨了竞争优势潜在来源——人力资源有效性的评价问题。
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引用次数: 0
期刊
Saudi Journal of Business and Management Studies
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