Research Article
Examining the Effect of Tax Audit on Improving Taxpayers’ Compliance
Jebo Tesfaye Chebeso*
Issue:
Volume 14, Issue 3, September 2025
Pages:
44-59
Received:
21 March 2025
Accepted:
19 June 2025
Published:
4 August 2025
Abstract: This study examines the effect of tax audits on improving taxpayers' compliance in the context of the Dilla Town Revenue Office. It investigates five determinants influencing compliance:- tax education, tax rate, audit quality, top management support, and the tax legislation system. An explanatory research design is employed, utilizing quantitative approaches, with data collected through questionnaires from 250 tax office employees. The census method was employed to select respondents and a total of 250 tax office employees participated. The analysis employs descriptive and inferential statistics, including ordinal logistic regression using SPSS software. The findings reveal that tax education, tax rate, and the tax legislation system have significant positive impacts on compliance. Conversely, audit quality and top management support negatively influence compliance levels. Implement regular training sessions and workshops for taxpayers to increase awareness of tax obligations and the benefits of compliance. Invest in training for tax auditors to ensure they are well-equipped to conduct thorough and fair audits, utilizing modern tools and technologies. Review and simplify tax laws to make them more accessible and understandable for taxpayers, thus reducing confusion and errors in compliance. Conduct periodic evaluations of tax rates and policies to ensure they remain fair and conducive to compliance, making adjustments as necessary to reflect economic conditions.
Abstract: This study examines the effect of tax audits on improving taxpayers' compliance in the context of the Dilla Town Revenue Office. It investigates five determinants influencing compliance:- tax education, tax rate, audit quality, top management support, and the tax legislation system. An explanatory research design is employed, utilizing quantitative...
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Research Article
Determinants of Non-Performing Loan: The Case of Some Selected Private Commercial Banks in Ethiopia
Abubaker Demssie,
Abebe Tilahun Kassaye*
Issue:
Volume 14, Issue 3, September 2025
Pages:
60-67
Received:
14 July 2025
Accepted:
24 July 2025
Published:
13 August 2025
Abstract: This study empirically investigates the determinants of non-performing loans (NPLs) in selected private commercial banks in Ethiopia, focusing on both bank-specific and macroeconomic factors. Employing an explanatory research design with a quantitative approach, the study analyses panel data collected from twelve private commercial banks over a ten-year period from 2012 to 2021. Data analysis was conducted using EViews 10 software, incorporating descriptive statistics, correlation matrices, and multiple linear regression models with both fixed and random effects. The findings reveal that exchange rates exert a positive and statistically significant influence on NPLs. Conversely, income diversification, capital adequacy, loan growth rate, and the loan-to-asset ratio are found to have significant negative effects on NPLs. The study is limited in scope to private commercial banks, excluding public banks and non-bank financial institutions, and relies solely on secondary data, which may omit relevant qualitative factors. Future research could address these limitations by expanding the sample and incorporating primary data for a more comprehensive understanding. This study adds value by offering context-specific insights into the Ethiopian banking sector, filling gaps in existing research, and providing practical recommendations for policymakers and banking professionals to manage and reduce NPLs, thereby supporting financial stability in emerging economies.
Abstract: This study empirically investigates the determinants of non-performing loans (NPLs) in selected private commercial banks in Ethiopia, focusing on both bank-specific and macroeconomic factors. Employing an explanatory research design with a quantitative approach, the study analyses panel data collected from twelve private commercial banks over a ten...
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