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All Journal JURNAL BISNIS STRATEGI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi
ADEGBITE, Tajudeen Adejare
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Receivable and Profitability: Analysis of Nigeria Manufacturing Companies with Random Effect Adegbite, Tajudeen Adejare
JURNAL BISNIS STRATEGI Vol 33, No 2 (2024): December
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.33.2.133-149

Abstract

ABSTRACTThis study examined the effect of receivable on profitability in Nigeria manufacturing companies. Panel data analysis components such as random, and fixed effects as well as pooled regression were employed to analyse the data collected from annual reports of selected manufacturing companies in Nigeria. Based on the finding for the reliable analytical tools, it was discovered that Days Sales Outstanding (DSO) increased Profitability significantly. Also credit policy increases profitability positively and significantly indicating that there is a positive effect of credit policy on Profitability. Conversely, other variables which are the control variables such as industry types, economic environment, and company size had negative effect on profitability. Conclusively, receivable has positive impact on profitability in Nigeria manufacturing industries. It is recommended that companies should inversely reduce Days Sales Outstanding periods foe the collection of debts owned by their consumers for effective production utilization so as to ultimately upsurge Nigeria companies’ profitability significantly and tremendously. Also, the credit policy of the companies should be reviewed to be friendlier for the customers so that accommodate more customers for effective increment in patronage and profitability.
COMPANY PROFITABILITY AND LIQUIDITY IMPACT ON TAX AGGRESSIVENESS: REACTIONS FROM MANUFACTURING COMPANIES IN NIGERIA Adegbite, Tajudeen Adejare; MUSTAPHA, TAOHEED OLUREMI; Eleja, Fawaz Oyinlola; Ariyo Edu, Aminat Arike
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4395

Abstract

The impact of company liquidity and profitability on tax aggression in Nigerian consumer products listed manufacturing companies was investigated in this study. Ex-post facto research methodology was applied. The twenty manufacturing companies that were quoted on the Nigerian Stock Exchange between 2012 and 2023 made up the population. Data sourced from annual financial reports of chosen listed manufacturing companies in Nigeria analysed using the panel data regression technique, correlation Matrix, Variance Inflation Factor and the Hausman Test. The analysis revealed that firm liquidity, profitability, firm leverage all have positive insignificant correlation with tax aggressiveness, and working capital is negatively insignificant. Finally, dividend payroll has positive significance on tax aggressiveness. Conclusively, firm liquidity, firm profitability, firm leverage and working capital pose non-significant effect on tax aggressiveness but dividend payroll has a significant correlation with tax aggressiveness in quoted manufacturing companies in Nigeria. It is therefore recommended that companies' tax policy should prioritize asset expansion to generate greater value for the organization in order to judiciously manage their tax aggressiveness. Also, manufacturing firms should adopt a thorough liquidity management plan that takes into account both long-term financial goals and short-term financial requirements to avoid falling into illegal tax aggressiveness.
Personal Income Tax and Domestic Debt Servicing: Verdict from Panel Fixed Effects Adegbite, Tajudeen Adejare
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9910

Abstract

Purpose - This study examined the effect of PIT on domestic debt servicing in South western states, Nigeria. Design/methodology/approach - Data gathered from all south western states were analyzed with Pearson correlation, VIF, and panel data analytical tools such as pooled regression, fixed effects and random effects estimations. Hausman was further ignited to select a better model amid fixed effects and random effects estimations. Other tests such as autocorrelation test, VIF, and heteroscedasticity were also conducted. Findings - It was divulged from the study that PAYE was discovered having positive effect on domestic debts servicing. Direct assessment and road tax also possessed cordial relationships with domestic debt servicing but other taxes impacted domestic debt servicing negatively. Conclusively, positive correlation was established between personal income tax revenue and domestic debt servicing in South-Western Nigeria. Also, PIT has positive, significant and statistical impact on domestic debt servicing in South-Western Nigeria. When personal income tax collections increase, the government tends to rely less on domestic debt to finance its activities. Research limitations/implications – It is recommended that government should strengthen tax enforcement mechanisms to display proper accountability and transparency measures so that revenue realized from PIT will be enormously enough to emaciated domestic debt significantly in south western Nigeria. Government should also lessen domestic borrowings but activate unexploited taxes embedded in PIT, and curtail corruption in borrowed funds for effective usage in the country. Keywords: Domestic Debt Servicing, PIT, PAYE, Road Tax, Direct Assessment
Audit Quality and Tax Aggressiveness: Financial Service Companies Overview Adegbite, Tajudeen Adejare
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11219

Abstract

Purpose – The study investigates the effect of audit quality on tax aggressiveness among financial service companies listed in Nigeria from 2014 to 2023. Design/methodology/approach – Data garnered from selected financial service companies’ annual reports were analyzed with correlation analysis and variance inflation factor test to detect multicollinearity while panel data analysis was employed for significant examination. Findings – The findings indicate that audit tenure was found to have a significant positive effect on CASHETR and BTD. Audit fees showed a significant negative effect on CASHETR but positive effect on BTD while audit committee demonstrated a significant positive effect on CASHETR but negative on BTD. It is concluded that there is significant impact of audit quality on tax aggressiveness in listed financial service companies in Nigeria. Research limitations/implications – It is recommended that financial service companies should prioritize engaging high-quality audit firms, maintaining longer audit tenures, and strengthening their audit committees with diverse expertise which will be associated with improved alignment between financial and tax reporting as well as more conservative tax practices. Regulatory bodies should develop comprehensive frameworks that will integrate assessments of audit quality, book-tax differences, and effective tax rates for better identifying potential areas of concern, and guide companies in balancing tax efficiency with compliance and reporting quality. Keywords: Audit Committee, Audit Fees, Audit Tenure, Audit Quality, Book-Tax Differences, Cash Effective Tax Rate, Tax Aggressiveness
Co-Authors Ariyo Edu, Aminat Arike Eleja, Fawaz Oyinlola MUSTAPHA, TAOHEED OLUREMI