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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Epekele Wisdom
Department of Accounting Faculty of Management Sciences Niger Delta University, Nigeria
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE Ihenyen Confidence Joel; Epekele Wisdom; Kojo Precious Bolouimbelemoere
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.92

Abstract

This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of Bayelsa State, Nigeria. Data was collected using a structured questionnaire, which included sections for personal data and research hypotheses. Inferential statistics, particularly regression analysis, were employed to analyze the data. The outcomes of the regression reveal a substantial impact of tax morality and tax culture on tax submission in Nigeria. The high R-squared value of 0.719 indicates that approximately 71.9% of the variability in tax compliance can be attributed to the combined effects of tax morality and tax culture. This underscores the importance of these factors in shaping taxpayers' willingness to adhere to tax regulations, even after considering other potential predictors. The adjusted R2 of 0.515 implies that tax morality and tax culture continue to exert a notable influence, independent of other variables. Furthermore, the statistical significance of the F-statistic (13.003) and its connected p-value (0.002) reaffirm the robustness of the model, indicating that either tax morality or tax culture, or both, significantly affect tax compliance. To foster tax compliance, the study recommends comprehensive taxpayer education, the promotion of a positive tax culture, and recognition of tax-compliant individuals and organizations.
FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION Mohamad Zulman Hakim; Epekele Wisdom; Dirvi Surya Abbas; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.163

Abstract

This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. 
Co-Authors Alvina Anggraini Dirvi Surya Abbas Elsa Audia Utami Gadis Ayu Rizky Darmala Ihenyen Confidence Joel Kojo Precious Bolouimbelemoere Mohamad Zulman Hakim