https://www.um.edu.mt/library/oar/handle/123456789/134522 Tue, 07 Apr 2026 04:39:42 GMT 2026-04-07T04:39:42Z https://www.um.edu.mt/library/oar/handle/123456789/131983 Title: Impact of corporate social responsibility, profitability, leverage, and capital intensity on tax aggressiveness : the moderating role of firm size in Indonesian manufacturing sector Authors: Lailiyah, Catlina Zanita; Massela, Amelia; Yulianto, Agung; Khalid, Azam Abdelhakeem Abstract: In Indonesian manufacturing, the evasion of tax obligations presents a formidable challenge, diminishing the potential tax revenues accruing to the state. Rooted in agency theory, this investigation seeks to empirically elucidate the interrelations between corporate social responsibility (CSR), profitability, leverage, capital intensity, and corporate tax aggressiveness, with an emphasis on the moderating influence of firm size. Through a causal design and quantitative analysis, this examination scrutinizes data from 66 manufacturing entities listed on the Indonesia Stock Exchange over the period 2018 to 2022. The analysis, employing panel data regression techniques, demonstrates that CSR exerts a negative influence on tax aggressiveness, whereas profitability and capital intensity are positively associated with such behavior. Leverage, however, is not found to significantly affect tax aggressiveness. Furthermore, firm size is observed to negatively moderate the relationship between CSR and tax aggressiveness while positively moderating the relationship between both profitability and capital intensity with tax aggressiveness. The moderating effect of firm size on the leverage-tax aggressiveness nexus, however, remains non-significant. These findings underscore the complex dynamics influencing tax aggressiveness and suggest a need for stringent regulatory oversight and enforcement against aggressive tax avoidance tactics deployed by manufacturing firms. Recommendations include the establishment of clearer definitions of unauthorized tax avoidance practices, the imposition of severe penalties for non-compliance, and the enhancement of international collaboration to combat tax avoidance. This study not only contributes to the scholarly discourse on tax aggressiveness but also offers pragmatic insights for policymakers aimed at curtailing practices that undermine state revenue. Mon, 01 Jan 2024 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/131983 2024-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/131975 Title: The role of information technology in enhancing property tax administration in decentralised local government : a case study of Zimbabwe Authors: Wadesango, Newman; Tatenda, Nyika; Sitsha, Lovemore Abstract: The study aims to examine the current state of property tax administration in Zimbabwean local authorities under the conditions of digitalization. Property taxes within the Zimbabwean local tax system are significantly under-collected, necessitating an urgent enhancement of their contribution to local authority budgets. A quantitative research approach was adopted, collecting data through questionnaires from a target population of 60 staff members within an urban local authority. Purposive sampling was employed to select Chief Executive Officers, Heads of Departments, and staff directly involved with Information and Communication Technology (ICT) and Property Tax Administration, including ICT departments, accounting and finance staff, and engineering departments. Additionally, residential and commercial property owners were conveniently sampled based on availability and willingness to participate, resulting in a total sample size of 46 respondents. The findings reveal a significant positive relationship between Information Technology and property tax administration, suggesting that policymakers should prioritize digitization to enhance effective tax administration. Furthermore, control variables such as population, trade, and GDP were found to have significant relationships with tax administration in Zimbabwe. The introduction of ICTs has been shown to improve the efficiency and effectiveness of property tax administration, underscoring its critical role in the fiscal decentralization of local governments. Mon, 01 Jan 2024 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/131975 2024-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/131913 Title: The influence of current ratio and net profit margin on profit growth in the automotive industry : an empirical study from 2018 to 2022 Authors: Putri, Apriliana; Purwanto, Edi Abstract: To maintain competitiveness and ensure long-term sustainability in the automotive sector, understanding the determinants of profit growth is crucial. This study empirically examines the impact of the Current Ratio (CR) and Net Profit Margin (NPM) on profit growth from 2018 to 2022, focusing on ten automotive companies listed on the Indonesia Stock Exchange. A quantitative methodology, utilizing panel data regression analysis and specifically the Fixed Effects Model (FEM), was employed to uncover significant insights. It was found that the CR positively influences profit growth, whereas the NPM exhibits a negative effect. These empirical findings offer valuable insights into financial management practices within the automotive industry. By understanding the impact of key financial metrics on profitability, investors, managers, and policymakers are better equipped to make informed decisions to optimize financial strategies for profit growth. This study contributes to the existing literature by addressing the relationship between the CR and NPM within the context of the automotive sector, an area where comprehensive analysis has been lacking. These insights are vital for informing strategic financial decisions and supporting the long-term health of the industry in a fiercely competitive global market. Mon, 01 Jan 2024 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/131913 2024-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/131904 Title: The impact of economic policy uncertainty on the performance of African banks Authors: Oyetade, Damilola; Muzindutsi, Paul-Francois Abstract: This study investigates the impact of economic policy uncertainty (EPU) on the performance of African banks, utilising a panel of 35 publicly listed commercial banks from seven African countries over the period from 2000 to 2022. A fixed-effect estimation model was employed to analyse the data, revealing that EPU has a detrimental effect on bank performance in Africa. Additionally, a significant increase in non-performing loans was observed during periods of heightened EPU. The findings also indicate that bank size negatively impacts performance, whereas adequate capital buffers enhance bank performance during stress periods. These results underscore the importance of management efficiency, risk assessment, and capital adequacy in ensuring the robust performance of African banks. It is recommended that policymakers and regulators bolster the capital levels of African banks to fortify the sector. Moreover, the formulation of stable and non-disruptive economic policies is crucial to mitigate the adverse effects of EPU on the African banking sector. Mon, 01 Jan 2024 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/131904 2024-01-01T00:00:00Z