scholarly journals Analysis of the Tax Compliance in the EU: VECM and SEM

Mathematics ◽  
2021 ◽  
Vol 9 (17) ◽  
pp. 2170
Author(s):  
Marius-Răzvan Surugiu ◽  
Cristina-Raluca Mazilescu ◽  
Camelia Surugiu
Keyword(s):  
Structural Equation ◽  
Tax Compliance ◽  
Sem Analysis ◽  
Equation Modeling ◽  
The European Union ◽  
Data Set ◽  
Important Indicator ◽  
Vector Error Correction ◽  
Vector Error ◽  
Long Run

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

scholarly journals Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic

2021 ◽  
Vol 8 (11) ◽  
pp. 463-469
Author(s):  
Amin Tohari ◽  
Andy Kurniawan ◽  
Basthoumi Muslih
Keyword(s):  
Local Government ◽  
Structural Equation ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Tax Revenue ◽  
Business Sustainability ◽  
Tax Incentive ◽  
Endogenous Variables

This study aimed to analyze the utilization of tax incentives, tax sanctions, and tax services on tax compliance in submitting SPT and analyze them on micro business sustainability in Kediri City during Covid-19 pandemic. This study was a causality research design, using quantitative approach to examined the effects between exogenous and endogenous variables. The population were all micro business entrepreneurs in Kediri City with the sample size were 130 entrepreneurs. The analysis was used Structural Equation Modeling (SEM) analysis of SmartPLS program. The results showed that uutilization of tax incentives, tax service and the existence of tax sanctions had a positive and significant effect on tax compliance. Besides, tax service had a positive and significant effect on the business sustainability, but only tax incentives and tax sanctions had a positive and negligible effect on business sustainability. Kediri City needed to continue the existence of tax incentives, supervise on tax sanctions, improve tax services and motivate micro business entrepreneurs to submitting their SPT. So that, tax revenue of local government grows as expected. Meanwhile, to maintain micro business sustainability, local government with KPP Pratama Kediri has to guide and develop micro business entrepreneurs’ knowledge about tax effects for their own benefits. Keywords: business sustainability, tax compliance, tax incentive, tax sanctions, tax service.

scholarly journals The Influence of Leader Encouragement of Creativity on Innovation Speed: Findings from SEM and fsQCA

2019 ◽  
Vol 11 (9) ◽  
pp. 2693 ◽  
Author(s):  
Cong Cheng ◽  
Liebing Cao ◽  
Huihui Zhong ◽  
Yining He ◽  
Jiahong Qian
Keyword(s):  
Structural Equation Modeling ◽  
Qualitative Analysis ◽  
Fuzzy Set ◽  
Creative Process ◽  
Structural Equation ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Organizational Ambidexterity ◽  
Data Set ◽  
The Impact

Adopting the empowerment perspective of leadership, this study proposes and examines the mediating model that leader encouragement of creativity affects innovation speed through strengthening employees’ engagement in the creative process. Using a sample of 245 participants in China, the results from structural equation modeling (SEM) suggest that the impact of leader encouragement of creativity on innovation speed is significantly mediated by creative process engagement, and positively moderated by organizational ambidexterity at the same time. Additionally, the results from fuzzy-set comparative qualitative analysis (fsQCA) with the same data set reveal that the aforementioned factors have a holistic effect on enhancing innovation speed. The results of fsQCA reinforce and refine the findings of the SEM analysis concerning the limits and conditions for how leader encouragement of creativity affects innovation speed.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ari Yulianti ◽  
Asep Kurniawan
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Tax Compliance ◽  
Sem Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Quantitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method ◽  
Year 2013

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at� Tax Office� Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance

Economic growth and the development of banking and insurance sector in the post-liberalized India

2017 ◽  
Vol 44 (12) ◽  
pp. 2187-2207 ◽  
Author(s):  
Shrutikeerti Kaushal ◽  
Amlan Ghosh
Keyword(s):  
Economic Growth ◽  
Causality Test ◽  
Data Set ◽  
Content Type ◽  
Vector Error Correction ◽  
Insurance Sector ◽  
Vector Error ◽  
Long Run ◽  
Short Run ◽  
Banking Development

Purpose The importance of banking and insurance, as an important part of the financial system, has been well accepted in the growth literature. Acting as financial intermediaries they perform important functions that may contribute in economic growth. Addressing this issue, the purpose of this paper is to empirically examine the relationship between banking, insurance and economic growth in India in the post-liberalized era when the private sector was allowed to operate banking and insurance business. Design/methodology/approach In order to find the long-run and short-run relationship between banking, insurance and economic growth, the study uses the VAR-vector error correction model (VECM) along with Granger causality test to explore any causal relationship. Findings The results indicate that there is the long-term relationship between banking, insurance and economic growth and the causality results show a bi-directional relationship between insurance activity and economic growth; however, banking is not granger cause of insurance or economic growth rather it is economic growth that cause banking development. Research limitations/implications The only limitation to the study is the non-availability of monthly figures of GDP. The study therefore, as suggested by RBI, uses monthly data set of Index of Industrial Production to measure economic growth. Practical implications The findings of the study give policy directions to the policymakers to make strategies that are conducive toward boosting development in insurance in order to achieve the targeted economic growth. Originality/value This work is the first attempt to study the conjoint relationship between banking, insurance and economic growth on the Indian economy after the reforms were initiated in the financial sector.

Childhood Intelligence Predicts Adult Trait Openness

2016 ◽  
Vol 37 (2) ◽  
pp. 105-111 ◽  
Author(s):  
Adrian Furnham ◽  
Helen Cheng
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Social Background ◽  
Study Data ◽  
Equation Modeling ◽  
Direct Effects ◽  
Data Set ◽  
National Child Development Study ◽  
Nationally Representative ◽  
The Uk

Abstract. This study used a longitudinal data set of 5,672 adults followed for 50 years to determine the factors that influence adult trait Openness-to-Experience. In a large, nationally representative sample in the UK (the National Child Development Study), data were collected at birth, in childhood (age 11), adolescence (age 16), and adulthood (ages 33, 42, and 50) to examine the effects of family social background, childhood intelligence, school motivation during adolescence, education, and occupation on the personality trait Openness assessed at age 50 years. Structural equation modeling showed that parental social status, childhood intelligence, school motivation, education, and occupation all had modest, but direct, effects on trait Openness, among which childhood intelligence was the strongest predictor. Gender was not significantly associated with trait Openness. Limitations and implications of the study are discussed.

Effect of Organizational Culture and Organizational Commitment to Employee Performance through Organizational Citizenship Behavior (OCB) as Intervening Variables (Study on Bappeda Litbang Provinsi Bali)

2018 ◽  
Vol 9 (08) ◽  
pp. 20997-21013
Author(s):  
Anom Suwibawa ◽  
Anak Agung Putu Agung ◽  
I Ketut Setia Sapta
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Structural Equation ◽  
Employee Performance ◽  
Sem Analysis ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
The Individual

Organizational culture as the values, principles, traditions and ways of working shared by members of the organization and affect the way they act. Organizational commitment has an important role of employee performance. The commitment can be realized if the individual in the organization, running their rights and obligations according to their duties and functions and functions within the organization, because the achievement of organizational goals is the work of all members of the organization that are collective Vipraprastha, Sudja,  & Yuesti (2018). Respondents in this study are Civil Servants (PNS) at least have been working for 2 years. The number of respondents in this study were 86 respondents using Nonprobability technique that is saturated samples or often called total sampling. This research uses SMARTPLS 3 Structural Equation Modeling (SEM) analysis. The results of this study indicate that: 1) organizational culture has a positive and significant effect on Organizational Citizenship Behavior (OCB); 2) Organizational Citizenship Behavior (OCB) has positive and significant impact on Organizational Citizenship Behavior (OCB); 3) Organizational Citizenship Behavior employee, 4) organizational culture has a positive effect on the performance of employees, either partially or through Organizational Citizenship Behavior (OCB), 5) Organizational commitment has no effect on employee performance.

scholarly journals Can Family Farms Depend on Price Information? Testing Butter and Curd Price Integration in Poland

Agriculture ◽  
2021 ◽  
Vol 11 (5) ◽  
pp. 434
Author(s):  
Anna M. Klepacka ◽  
Wojciech J. Florkowski ◽  
Cesar Revoredo-Giha
Keyword(s):  
World Market ◽  
Response Analysis ◽  
The European Union ◽  
Family Farms ◽  
Quota System ◽  
Dairy Farmers ◽  
Vector Error Correction ◽  
Vector Error ◽  
Vec Model ◽  
Dairy Markets

This study examines the integration of regional dairy markets in Poland, which is a major European dairy producing country. The analysis of prices is important, as many dairy farmers are members of dairy processing cooperatives, and their incomes are affected by the prices of two popular products: butter and curd. Moreover, the period of study included significant fluctuations in the world market and the termination of the milk quota system in the European Union (EU). The price records used in this study are from the two main milk-producing regions in the country: Northern and Central. The data were tested for stationarity and Granger causality before estimating a Vector Error Correction (VEC) model. Estimation results show that the removal of the milk quota lowered prices of butter and curd in the two regions. The relationships of the prices in both regions for butter markets were nearly perfect during the period January 2010–November 2017, but curd prices were found unintegrated. Impulse response analysis showed that the effect of shocks was mostly absorbed in a two-week period and prices returned to full equilibrium in about four to five weeks. This fast price adjustment indicates that both markets operate properly and no market participant can obtain gains above those offered at equilibrium.

Enhancing Economic Growth and Government Revenue Generation in Nigeria: The Role of Diaspora Remittances

2021 ◽  
pp. 003464462110256
Author(s):  
Dal Didia ◽  
Suleiman Tahir
Keyword(s):  
Economic Growth ◽  
Parameter Estimates ◽  
Gross Domestic Product Growth ◽  
Correction Model ◽  
Vector Error Correction ◽  
Vector Error ◽  
Long Run ◽  
Short Run ◽  
The Empirical Analysis

Even though remittances constitute the second-largest source of foreign exchange for Nigeria, with a $24 billion inflow in 2018, its impact on economic growth remains unclear. This study, therefore, examined the short-run and long-run impact of remittances on the economic growth of Nigeria using the vector error correction model. Utilizing World Bank data covering 1990–2018, the empirical analysis revealed that remittances hurt economic growth in the short run while having no impact on economic growth in the long run. Our parameter estimates indicate that a 1% increase in remittances would result in a 0.9% decrease in the gross domestic product growth rate in the short run. One policy implication of this study is that Nigeria needs to devise policies and interventions that minimize the emigration of skilled professionals rather than depending on remittances that do not offset the losses to the economy due to brain drain.

scholarly journals Understanding the Antecedents and Consequences of Green Human Capital

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402098886
Author(s):  
Yin Ma ◽  
Shih-Chih Chen ◽  
Athapol Ruangkanjanases
Keyword(s):  
Job Satisfaction ◽  
Human Capital ◽  
Big Five ◽  
Structural Equation ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Modeling ◽  
Outcome Variable ◽  
Big Five Personality ◽  
Important Indicator

Green human capital (GHC) is regarded as one of the primary attributes individuals need to develop in the era of environmental degradation. Many existing studies indicate that it is probably an important indicator of employees’ satisfaction in the workplace. Thus, based on trait theory and ability–motivation–opportunity theory, the current study examines the antecedents and outcomes of GHC among 630 employees from the manufacturing and service companies in Guangdong Province. The research employs Big Five personality and green training as the predictors of GHC, and job satisfaction as the outcome variable. Partial least squares structural equation modeling is used to analyze the data. The findings show that, in Big Five personality domains, only agreeableness and openness have a positive as well as significant impact on the individuals’ GHC, and that green training also has a positive influence on the GHC. GHC has a positive impact on the employees’ job satisfaction. The research findings and managerial implications are then discussed in detail.

scholarly journals Do Erratic Rainfalls Hamper Grain Production? Analysis of Supply Response of Rice to Price and Non-Price Factors

Agronomy ◽  
2021 ◽  
Vol 11 (8) ◽  
pp. 1463
Author(s):  
Ghulam Mustafa ◽  
Azhar Abbas ◽  
Bader Alhafi Alotaibi ◽  
Fahd O. Aldosri
Keyword(s):  
Unit Root Test ◽  
Rice Production ◽  
Vector Error Correction ◽  
Supply Response ◽  
Target Time ◽  
Vector Error ◽  
Long Run ◽  
Short Run ◽  
The Government ◽  
The Impact

Increasing rice production has become one of the ultimate goals for South Asian countries. The yield and area under rice production are also facing threats due to the consequences of climate change such as erratic rainfall and seasonal variation. Thus, the main aim of this work was to find out the supply response of rice in Malaysia in relation to both price and non-price factors. To achieve this target, time series analysis was conducted on data from 1970 to 2014 using cointegration, unit root test, and the vector error correction model. The results showed that the planted area and rainfall have a significant effect on rice production; however, the magnitude of the impact of rainfall is less conspicuous for off-season (season 2) rice as compared to main-season rice (season 1). The speed of adjustment from short-run to long-run for season-1 rice production is almost two-and-a-half years (five production seasons), while for season-2 production, it is only about one-and-a-half year (three production seasons). Consequently, the study findings imply the supply of water to be enhanced through better water infrastructure for both seasons. Moreover, the area under season 2 is continuously declining to the point where the government has to make sure that farmers are able to cultivate the same area for rice production by providing uninterrupted supply of critical inputs, particularly water, seed and fertilizers.

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