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All Journal Jurnal Multidisiplin Madani (MUDIMA) International Journal of Economics, Business Management and Accounting
Oyeniyi Oluwafunmilayo Caroline
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Tax Justice and Voluntary Compliance of the Taxpayers in Nigeria Oyeniyi Oluwafunmilayo Caroline; Okoughenu Sunday Azeita
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 3 No. 2 (2021): July 2021
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v3i2.451

Abstract

The study examined how tax justice could influence voluntary tax compliance among taxpayers in Nigeria in which the theoretical underpinning was expediency theory which establishes the practicability and feasibility of a tax administration to the extent of its formulation and collection. The work’s methodology was an ex-post facto research design where the authors were afforded an avalanche of secondary sources-oriented data between 1981 to 2020. The proxies of Tax justice were Petroleum Profit Tax (PPT), Companies Income Tax (CIT), Duties and (D) while the proxies of voluntary compliance before the advent of Voluntary Assets Income and Declaration Scheme (VAIDS) is the Gross Domestic Product (GDP) upon which tax was paid). The result of the study of the main objective posited a significant relationship between tax justice and voluntary tax compliance among taxpayers (0.03 @ 5% significance level). The result of the specific objectives also revealed a significant relationship between the explained and explanatory variables (0.02, 0.00 @ 5% significant level). In addition, the Analysis of Variance (ANOVA) result of 0.00 is significant at the 5% level. Also, Pearson’s result shows a positive correlation between GDP on one hand and PPT, CIT, and D on the other hand. The study, therefore, concluded that with a virile and formidable tax justice system many taxpayers will voluntary and promptly file returns to pay tax since they can now feel the impact of the tax regime
Effect of Internal Control Environment System on Financial Performance of Selected Federal Institutions in Oyo State, Nigeria Oyeniyi Oluwafunmilayo Caroline
Jurnal Multidisiplin Madani Vol. 3 No. 6 (2023): June, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i6.3993

Abstract

This study focuses on the effect of organizational structure and human resource polies nda procedure on financial performance of some selected federal institutions in Oyo State. The methodology of the study is based on survey research approach. The statistical data used for the study were obtained by distribution of one hundred and fifty (150) questionnaire among selected employees, in the five (5) federal institutions considered in this research work. These respondent were selected using non-probability sampling method, the data obtained from the questionnaire were analyzed using multiple regression statistical tools in SPSS (Statistical packages for social sciences.). The result of the analysis shows that organizational structure and human resource polies and procedure has significant relationship with accountability and cost management in the institutions, and this was because the P- value obtained (i.e.0.002) using multiple regression was greater than the benchmark value of 5% specified in SPSS for this analysis. Based on this result, the study recommends that management should develop more effective strategies on organization structure and human resource policy and procedure that will ensure effective and efficient, accountability and cost management
Co-Authors Okoughenu Sunday Azeita