Moderating role of leadership on factors influencing tax administration efficiency
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Received February 19, 2022;Accepted May 26, 2022;Published June 14, 2022
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Author(s)Link to ORCID Index: https://orcid.org/0000-0002-0664-2712Link to ORCID Index: https://orcid.org/0000-0002-7664-2865
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DOIhttp://dx.doi.org/10.21511/ppm.20(2).2022.32
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Article InfoVolume 20 2022, Issue #2, pp. 389-401
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Cited by1 articlesJournal title: Salud, Ciencia y TecnologíaArticle title: Leadership styles: a study in Latin America, the United States and EuropeDOI: 10.56294/saludcyt2023401Volume: 3 / Issue: / First page: 401 / Year: 2023Contributors: Rolando Eslava Zapata, Jesús Alfonso Omaña Guerrero, Francisco Javier Sierra Narváez, Johanna Milena Mogrovejo Andrade
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The current study targets to examine the relations between motivation, attitude, job satisfaction, and tax administration efficiency with leadership as a moderator from the tax employee’s perspective using the Yemeni environment. The questionnaires were distributed among 505 employees of the Yemeni Tax Authority as part of the survey technique, exactly from six governorates. As a result, 306 questionnaires were appropriated for further analysis. Respondent data were analyzed using SPSS.23 and PLS software. The analysis results manifest that motivation, attitude, and job satisfaction significantly influence tax administration efficiency. Whereas motivation presents about 40% of the influence, attitude is about 31% of the influence, and job satisfaction is about 15% of the influence on the efficiency of tax administration. Furthermore, for the influence of leadership as a moderating variable, it was found to moderate the impact of job satisfaction and attitude on tax administration efficiency (β = 0.157; P < .001; β = 0.105; P < .01). On the contrary, the findings also show that leadership cannot moderate the correlation between motivation and tax administration efficiency (β = –0.061; P > .05). The findings of this study are helpful for the tax administration in the context of Yemen.
Acknowledgments
It is our pleasure to thank Seiyun University and Universiti Utara Malaysia for their continuous support in the completion of this work. Appreciation also goes out to the anonymous reviewers, who had supplied excellent advice and comments.
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JEL Classification (Paper profile tab)H21, H83
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References87
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Tables7
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Figures1
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- Figure 1. Conceptual framework
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- Table 1. Probability sampling of employees for each governorate
- Table 2. Measurement model (convergent validity)
- Table 3. Fornell-Lacker discriminant validity analysis
- Table 4. Coefficients of determination (R²)
- Table 5. Path coefficient for the direct effect
- Table 6. Path coefficient for the indirect effect
- Table 7. Validated redundancy (Q²)
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Conceptualization
Abobakr Al-Harethi
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Data curation
Abobakr Al-Harethi
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Formal Analysis
Abobakr Al-Harethi
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Methodology
Abobakr Al-Harethi
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Resources
Abobakr Al-Harethi
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Writing – original draft
Abobakr Al-Harethi
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Funding acquisition
Saliza Abdul Aziz
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Project administration
Saliza Abdul Aziz
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Supervision
Saliza Abdul Aziz, Idawati Ibrahim
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Validation
Saliza Abdul Aziz
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Writing – review & editing
Saliza Abdul Aziz, Idawati Ibrahim
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Visualization
Idawati Ibrahim
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Conceptualization
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The growth strategies of a global pharmaceutical company: a case study of Aspen Pharmacare Holdings Limited
Victoria Margaret Hodgon , Muhammad Ehsanul Hoque doi: http://dx.doi.org/10.21511/ppm.15(1-1).2017.12Problems and Perspectives in Management Volume 15, 2017 Issue #1 (cont.) pp. 248-259 Views: 2828 Downloads: 3119 TO CITE АНОТАЦІЯGiven the rapid and sustained growth of Aspen over the past decade, the main aim of this study is to identify and analyze the growth strategies, adopted by Aspen over the period from 2004 to 2014. The research method used was a descriptive study through a single case study of Aspen by analyzing secondary data in the form of publicly available company reports and presentations, as well as financial results, issued between 2004 and 2014. The study finds that, guided by strategic and visionary leadership, Aspen adopted a number of growth strategies including (i) organic growth, as a key factor in creating incremental value for Aspen and its stakeholders, (ii) inorganic growth, in the form of carefully planned and well executed acquisitions, aligned to the Group strategy, (iii) extending territorial coverage through global expansion, particularly into emerging pharmaceutical countries, and (iv) ongoing investment in production capabilities as a means of achieving a strategic advantage. Despite the challenges of intense competition, restrictive legislation, pressure on medicine prices, currency volatility and market specific risks, Aspen has delivered double-digit earnings growth to its shareholders for 16 consecutive years.
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