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/0000-0002-0664-2712
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Link to ORCID Index: https://orcid.org/0000-0002-7664-2865, Idawati Ibrahim
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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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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.
- Keywords
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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: 2424 Downloads: 2387 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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The impact of political instability, macroeconomic and bank-specific factors on the profitability of Islamic banks: an empirical evidence
Investment Management and Financial Innovations Volume 14, 2017 Issue #4 pp. 30-39 Views: 1966 Downloads: 325 TO CITE АНОТАЦІЯThis study investigates the impact of political instability, macroeconomic and bank-specific factors on the profitability of Islamic banks in the context of Yemen. The study used two common measures of profitability, namely, Return on Assets (ROA) and Return on Equity (ROE) as dependent variables. Seven key independent (internal and external) variables are also used. There are five fully-fledged Islamic banks (IBs) working in Yemen. The study selected only three out of five IBs due to the availability of data for the period ranging from 2010 to 2014. The descriptive and multiple regression analyses were done. The results of the study indicate that operating efficiency and financial risk have negative and significant relationships with ROA and ROE. The findings also show that capital adequacy has a negative and insignificant relationship with ROA and ROE. Furthermore, the study reveals that assets size (LogA), assets management, liquidity and deposits have a significant and positive impact on banks’ profitability. GDP, Inflation rate (IR) and Political instability have positive and significant impact on Yemeni banks’ profitability. Based on the best knowledge of the authors, this study is considered one of the first and pioneering studies that determine the factors affecting the profitability of Islamic banks of Yemen. Therefore, the study gives good insights for the policy makers, regulators and interested parties for enhancing the profitability of Islamic banks in Yemen.
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The effect of leadership and organizational culture on employee performance that is educated by motivation (study on the implementation empowerment programs in Jayapura city)
Nansi Lidya Lolowang , Eka Afnan Troena , Atim Djazuli, Siti Aisjah
doi: http://dx.doi.org/10.21511/ppm.17(1).2019.23
Problems and Perspectives in Management Volume 17, 2019 Issue #1 pp. 268-277 Views: 1734 Downloads: 933 TO CITE АНОТАЦІЯVillages and sub-districts in Jayapura city are public organizations that provide service to the community. Villages and urban organizations require leadership, organizational culture and strong work motivation to support performance improvement. This research was conducted in 39 villages and sub-districts in the city of Jayapura. The population of this study was permanent employees in the villages and sub-districts in the city of Jayapura, which numbered 96 employees. All populations were chosen as research respondents, this research was census research. The analytical tool used in the research is Partial Least Square (PLS). The results of the study show that, first, direct leadership has no significant effect on employee performance, second, organizational culture has a significant effect on employee performance, third, leadership has a significant effect on work motivation, fourth, organizational culture has a significant effect on work motivation, fifth, work motivation has a significant effect on employee performance, sixth, work motivation is a perfect mediator of the influence of leadership on employee performance, seventh, work motivation as a partial mediator of the influence of organizational culture on employee performance.