Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

Al-Ttaffi, Lutfi Hassen Ali; Abdul-Jabbar, Hijattulah

doi:10.24191/apmaj.v15i2-01

Cited by 5 publications

(5 citation statements)

References 16 publications

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“…This finding established the discovery of James, Zaimah and Kamil (2015) and James (2017) that taxpayers' perception about tax service quality and public governance quality is significantly related to compliance behavior. However, it negated the findings of Harun, Buahtyan, Kaium and Sawyer (2016) and Lutfi and Hijattulah (2020). They reported a negative effect of public governance quality on taxpayers' compliance.…”

Section: Data Presentation and Discussion Findingsmentioning

confidence: 77%

“…The outcome of the study under review might not be tenable in Nigeria as a result of the difference in the method of analysis employed for the study. Lutfi and Hijattulah (2020) examined the relationship between taxpayers' perception among SMEs in Yemen about the quality of public governance and their non-compliant behaviour in order to have better understanding of non-compliant behaviour. Using descriptive and inferential analysis method, the analysis reveals that public governance quality is perceived as low in Yemen.…”

Section: Empirical Reviewmentioning

confidence: 99%

“…Findings reported on the connection between quality public governance and tax compliance are mixed and therefore motivate the researcher to further examine the subject matter. Harun, Buahtyan, Kaium and Sawyer (2016) and Lutfi and Hijattulah (2020) reported a negative effect while Oladejo (2020) reported that in the short run, government effectiveness, political stability, regulatory quality and control of corruption have a positive and significant effect on taxpayer compliance. He further reported that voice and Apart from the mixed findings, available studies on the subject matter indicate that no single study captured all the state governments in the Southwest region of Nigeria.…”

Section: Introductionmentioning

confidence: 99%

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Internal Control System and Financial Management in Federal Government Hospitals

Olayisade,

Igbekoyi,

Akande

et al. 2023

IJRISS

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Literatures on internal control system in the public sector are quite numerous, with just a few studies assessing how financial management in Federal hospitals in Southwest, Nigeria could be enhanced by the components of internal control system. This study covered this gap by examining internal control system and financial management if Federal government hospitals in Southwest, Nigeria. Descriptive research was adopted and the population covered six Federal government hospital in Southwest. 91 respondents were selected across the sampled Federal government hospitals in Southwest, Nigeria. A close-ended questionnaire was used after which, analysis was carried out via Pearson product moment correlation and multiple regression. It was discovered that there is a positive and significant relationship between the components of internal control system (control activities, control environment, risk assessment, information and communication and monitoring) and financial management (financial planning and control) in Federal government hospitals in Southwest, Nigeria. It was concluded that financial management in Federal government hospitals could be enhanced through the internal control system. Thus, it was recommended that the federal government hospital management should ensure that the internal control system is periodically monitored and evaluated to enhance their financial management productivity.

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Section: Data Presentation and Discussion Findingsmentioning

confidence: 77%

Section: Empirical Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Internal Control System and Financial Management in Federal Government Hospitals

Olayisade,

Igbekoyi,

Akande

et al. 2023

IJRISS

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“…Dari hasil riset didapatkan bahwa kualitas pelayanan yang diberikan oleh otoritas pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Sejalan pada pernyataan (Alabede et al, 2011);(Al-Ttaff & Abdul-Jabbar, 2016); Osei-Darko (2012) yang mengemukakan bahwa hubungan kualitas pelayanan pajak berfokus pada pengaruh kepatuhan pajak. Peningkatan kepatuhan pajak dapat berkembang apabila kualitas pelayanan yang diberikan terpenuhi sesuai kebutuhan wajib pajak.…”

Section: Pembahasanunclassified

Kesadaran Wajib Pajak, Kualitas Pelayanan, dan E-Tax terhadap Kepatuhan Pada Kantor Pelayanan Pajak Sukomanunggal

Handayani,

Halizah,

Darmawan

et al. 2022

tin

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Saat ini, kemajuan digital pada dunia bisnis menyebabkan beragam perkembangan hingga menjangkau pasar yang sangat luas. Kini sama halnya pada pembayaran wajib pajak yang dapat diproses secara digital. Pada riset ini bertujuan untuk mengetahui secara signifikan kesadaran wajib pajak, kualitas pelayanan, e-tax terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Untuk menguji riset ini, peneliti mengumpulkan data survei 94 responden dan menggunakan random sampling serta teknik analisis regresi linear berganda. Hasil riset mengonfirmasi bahwa kesadaran wajib pajak memiliki pengaruh yang signifikan terhadap kepatuhan waib pajak pada kantor pelayanan pajak sukomanunggal. Selanjutnya kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Sementara itu e-tax juga berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal.

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“…The degree of excellence, which can be either subjective or objective, is how the quality of service is defined. Customers' experiences with the services they receive are subjective (Ali Al-Ttaffi & Abdul-Jabbar, 2018).…”

Section: Trust In Government As a Social Factormentioning

confidence: 99%

Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana

Mbilla

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College of Law and Management Studies, UKZN 2023iii DEDICATION This thesis and PhD degree are dedicated to my parents. My father, Mbilla Alale, whose words of encouragement, push for tenacity and inspiration to strive for better education ring in my ears.Special gratitude to my loving Mother, Awumbam Mbilla, who motivated me to unleash my most significant potential and always saw the best in whatever I aspired to become. iv ACKNOWLEDGMENTSThank you to my supervisors, Prof. Mabutho Sibanda and Dr Siphiwe Mqadi, for providing directions, instructions, feedback, and support throughout this thesis. A special thanks to the Dean of Regentropfen College of Applied Sciences, Mr Abiola Adeniyi, for all the needed consultations and support that he gave me throughout this period. I also want to thank the Administrator, Higher Degrees, School of Accounting, Economics and Finance, Mrs Sesheni Naidoo, and the current Dean and Head of the School of Accounting, Economics and Finance, Prof M. Sibanda, for providing that much-needed push in the right direction, guidance and a sounding board when required. Thank you to my siblings for putting up with me when I was at my "lows" with this thesis and were always there when I needed an escape.

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Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

Cited by 5 publications

References 16 publications

Internal Control System and Financial Management in Federal Government Hospitals

Internal Control System and Financial Management in Federal Government Hospitals

Kesadaran Wajib Pajak, Kualitas Pelayanan, dan E-Tax terhadap Kepatuhan Pada Kantor Pelayanan Pajak Sukomanunggal

Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana

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