IOSR-JBM   Volume-21 ~ Issue-11 ~ Nov-2019

Abstract: In Bangladesh, the concept of 'Tax' is as familiar as 'Tax Avoidance' and 'Tax Evasion'. Developing and unindustrialized countries like Bangladesh are the nastiestvictims of tax avoidance and evasion. Along with a very poor tax culture and low compliance rate, Bangladesh has a very robust informal economy. The development activities are hampered in Bangladesh because of low revenue collection, which is the outcome of high tendency of tax evasion and avoidance by the individual taxpayers and corporations of the country. The government must discoverthe aims behind tax avoidance and evasion of taxpayers, investigate the loopholes in country's tax laws and should take more preemptive measures for developing a strong economic infrastructure. The purpose of the present paper is to discuss the methods,causes, consequences and remedies of tax avoidance and evasion in Bangladesh.

Keywords:Tax avoidance, Tax evasion, Taxpayers, NBR

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Abstract: Corporate Social Responsibility is a dynamic concept that has evolved over time, from a normative approach to an increasingly integrated approach aimed at making it a cross-cutting issue for the organization. In Morocco, the concept of CSR appeared less than fifteen years ago. However, there is little research that has been interested in studying the appropriation of such an approach by Moroccan companies, particularly small and medium-sized enterprises (SMEs). Through this paper, we mainly aim to explain the mechanisms of appropriation of a CSR approach within Moroccan SMEs labelled CSR, by using the analytical grid developed by DeVaujany, in particular the three perspectives of appropriation, namely the rational, psycho-cognitive and socio-political dimensions.......

Keywords: CSR, SMEs, CSR Label, prospects of appropriation

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Abstract: After Globalization, Work Life Balance has emerged as concerning issues for the organization and individuals as well. Work life balance means the amount of time spend doing the professional job compared to the amount of time spent with family. This research paper is based on the topic of work life balance and job satisfaction among academic staffs of educational institutions in Patna, Bihar. The Objective of the study is to identify the impact of work life balance on job satisfaction among academic staffs of educational institutions in Patna. Convenience sampling technique is used for collecting the data. Total number of Sample Size is 79.110 Questionnaire were administered to the academic staffs and 79 were analyzed. For testing the hypothesis, Pearson Product-Moment Correlation Coefficient is used. The result is r=.727. Therefore, it can be said that there is a positive significant relationship between work life balance and job satisfaction among academic staffs of educational institutions in Patna.

Keywords: Work Life Balance, Job Satisfaction, Educational institutions, Academic staffs

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Abstract: The development of a state is not detached from state acceptance. The recipient of the country is the tax carried by each citizen. The main focus in this research is to know the influence of quality of service, taxation, testing and socialization of taxation of taxpayer compliance. Population and samples are private persons tax at the primary Tax Service office of Binjai. Then the sampling technique is accidental sampling. Where the taxpayer performs the payment transaction can be used as a sample. So the sample in this study was 125 respondents. Data analysis with a tinged linear regression analysis with assisted SPSS program version 22. The results showed that both.....

Keywords: Quality of service, sanctions, knowledge, socialization, compliance

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Abstract: Banking institutions are important instruments in the modern economic system. Where banking institutions also have a vision and mission that can be accelerated if supported by good human resources. The problem in this research is the factors that effect employee performance of PT. Bank Mestika Dharma, Tbk, Medan. Job stress, competence and job satisfaction which function as intervening variables in this study. The purpose of this study is 1) To determine effect of job stress on job satisfaction, 2) To determine the effect of competence on job satisfaction, 3) To determine effect of job stress and competence on job satisfaction, 4) To determine effect of job stress on employee performance, 5) To determine effect of competence on employee performance, 6) To determine effect of job satisfaction on employee performance, 7) To determine effect of job stress, competence and job........

Keywords: Job Stress, Competence, Job Satisfaction, Employee Performance

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Abstract: This study aims to determine the effect of organizational culture and work motivation on employee performance through job satisfaction at PT. Berkat Bima Sentana. This research was conducted at PT. Berkat Bima Sentana which lasted for 6 (three) months, starting from March 2019 to August 2019. This study used a quantitative associative method with structural equation modeling (SEM) analysis tools. The sampling technique used is proportional random sampling using the slovin formula. The respondents of this study were 98 employees at PT. Berkat Bima Sentana. The instrument used was a questionnaire to collect data from organizational culture, work motivation, job satisfaction and employee performance. Descriptive analysis results for organizational.......

Keywords: Organizational Culture, Work Motivation, Job Satisfaction, Employee Performance

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Abstract: This study aims to determine the effect of liquidity on profitability, the effect of capital structure on profitability, the effect of dividend policy on profitability, the effect of company size on profitability and the effect of liquidity, capital structure, dividend policy and company size on profitability of financial companies in bank sub sectors listed on the Indonesian Stock Exchange for the period 2013-2018. Some of the scientific research used is liquidity, capital structure, dividend policy and company size. The form of research conducted is quantitative research. The nature of the research used is descriptive explanatory. The research subject is the 2013-2018 financial statements. Meanwhile, the sample used in this study consisted of 11 financial companies in bank sub sectors. The observations used for the sample were 66 units of analysis. The sample selection in this study used a purposive sampling.......

Keywords: Liquidity, Capital Structure, Dividend Policy, Company Size, Profitability

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Abstract: Financial inclusion and increased standard of living have led to huge influx of customers in the Banking sector. Huge customer base means a large amount of confidential data. With the amount of cybercrimes increasing, it is imperative that banks optimise their workload by securing transactions. This can be done using blockchain. Blockchain is a way of distributing data without the need for intermediaries in a real time and secure way. Blockchain is a decentralised ledger which involves use of a lot of databases secured by high tech cryptography to record transactions. These transactions form a chain which makes it difficult to manipulate them. An entire chain has to be hacked to hack a transaction. Identical records are synced into "blocks" and a decentralised ledger is created which keeps track of every transaction in a permanent and verifiable way. Blockchain is.........

Keywords: Blockchain, Decentralised Ledger, Subsidy Distribution

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Abstract: The objective of this research is to get an understanding on the effect of the investment decision, capital structure and dividend policy on financial performance using structural equation model (SEM). It is expected that this model will give more comprehensive analysis on the effect of the investment decision, capital structure and dividend policy on financial performance of public companies, which includes the direct or indirect effect on one variable against the others variables on public companies in Indonesian Stock Exchange in 2011-2014. This analysis was based on target population of 513 companies and the samples of 315 public companies in Indonesian Stock Exchange, with following findings. The investment decision, capital structure and dividend policy gave a direct........

Keywords: Investment Decision, Capital Structure, Dividend Policy, Financial Performance

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