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All Journal JURNAL ECONOMIA Sinergi International Journal of Accounting and Taxation
Babatunde, Shakirat Adepeju
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Economics, Econometrics & Finance

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IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity Babatunde, Shakirat Adepeju
Jurnal Economia Vol. 19 No. 2 (2023): October 2023
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v19i2.55438

Abstract

AbstractThis study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance. This study uses a cross-sectional survey design based on primary data from a questionnaire administration. The sample size is three hundred and nine SMEs. This study employs Descriptive, Pearson Correlation and Multivariate Analysis of Variance (MANOVA) statistical analysis. Findings show that among the tax payment compliance impeding factors are the government's inability to satisfy SMEs in service delivery improvement and developmental goal promise actualisation. SMEs' resistance to pay tax results from a flawed tax dispute resolution system at a severe mitigating significant level. The governance responsiveness through IPSASs attributes dissension contradicts John Locke's social contract doctrine of civil society rights and benefits.  Hence, this study recommends that officeholders should enhance the SMEs' tax payment compliance level. Public officers' approach to governance should reduce taxpayers' exploitation for self-aggrandisement.  Keywords:Tax payment compliance, Integrity, International Public Sector Accounting Standards, Small and Medium Enterprises, Government Responsiveness
Capital Structure and Value Creation in Listed Oil and Gas Companies in Nigeria Aderibigbe, Amos Adejare; Babatunde, Shakirat Adepeju; Babalola, Olufisayo; Ayilara, Modinat Abiola
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.848

Abstract

Value creation (VC) increases shareholder value and maintains a competitive advantage; however, most companies tend to miss their mark in creating consistent value due to suboptimal capital structure (CS) choices. The primary objective of this study is to assess the nexus between CS and VC among listed oil and gas (O&G) companies in Nigeria. CS is represented by the debt-equity ratio (DER), the equity-to-total assets ratio (ETAR), and the total debt-to-total assets ratio (TDTA). VC is proxied by return on equity (ROE) and Tobin’s Q (TOQ). The data employed in the study were secondary data sourced from audited financial statements of the eight listed O&G firms in Nigeria between 2014 and 2023. The panel data regression analysis was guided by the Hausman test. The results of the findings showed that DER and ETAR have inverse and positive significant effects, respectively, on ROE. TDTA has an inconsequential adverse effect on ROE. DER has a significant adverse relationship with TOQ at the 10% level. ETAR and TDTA have direct and negative insignificant relationships with TOQ, respectively. The study affirmed that there exists a distinct nexus between CS and VC. Firms are encouraged to reinforce equity financing to create value.
Co-Authors Aderibigbe, Amos Adejare Ayilara, Modinat Abiola Babalola, Olufisayo