Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal JURNAL BISNIS STRATEGI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi
ADEGBITE, Tajudeen Adejare
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

 1 
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