The Effect of Accounting Information System (AIS) Practice in the Collection of Value Added Tax (VAT): Study On Wolaita Sodo and Tercha Town Tax Revenue Authorities in SNNPR, Ethiopia
1. The document assesses the accounting information system (AIS) practice in collecting value added tax (VAT) in Wolaita Sodo and Tercha Town Tax Revenue Authorities in Ethiopia.
2. It finds that the authorities did not create adequate awareness on AIS for VAT payers and employees or update employee skills. They also did not realize the importance of awareness creation.
3. The study concludes that the authorities need to improve AIS practices by creating more awareness for VAT payers and employees, hiring skilled staff, and using advanced AIS applications to effectively collect VAT.
Assessing the gaps and problems that exist between the business community and...Alexander Decker
This study assessed challenges faced by businesses in Dire Dawa, Ethiopia relating to taxation. 183 businesses participated via survey. Category C businesses, with annual turnover ≤$100,000, faced the most problems. They perceived taxes as unfair and beyond their ability to pay. Category C assessment via estimates led to inflated incomes and distrust between taxpayers and authorities. Record keeping also posed challenges for Categories A and B. Most taxpayers lacked understanding of procedures. The study concluded the tax authority needs reforms to increase transparency, trust and understanding between taxpayers and authorities.
The document summarizes a study on the gaps and problems between the business community and public sector in Dire Dawa, Ethiopia. Key findings include:
- Category C taxpayers face overestimation of income in standard tax assessments, lack transparency in the assessment system, and have no trust in the tax authority.
- Both taxpayers and the tax authority experience poor communication and lack of understanding. Taxpayers perceive the system as unfair while the authority believes taxpayers are dishonest.
- The tax authority suffers from weak enforcement of tax laws, unsatisfactory service delivery due to lack of resources and high staff turnover, resulting in poor institutional capacity.
- Revising the assessment system and building institutional capacity through stakeholder involvement is recommended to address
This document provides an assessment of value added tax (VAT) administration practices in Yirgalem town, Ethiopia from 2004-2006. It was submitted by Abraham Sewnet to fulfill requirements for a B.A. degree in accounting and finance from Hawassa University. The study focuses on identifying challenges in VAT administration and compliance from the perspectives of taxpayers and tax authorities. Literature on VAT is reviewed, including definitions, types of VAT, terminology, and theoretical frameworks. The study aims to assess factors creating administrative problems, compliance with rules and regulations, major issues in VAT collection, and impacts on prices and customer behavior. It is intended to assist policymakers and taxpayers in understanding VAT and improving the system.
Effectiveness of presumptive tax system in zimbabwe. case of zimra region oneAlexander Decker
This document discusses a research study on the effectiveness of Zimbabwe's presumptive tax system. Some key findings from the study include:
- The presumptive tax head has not been fully implemented and administered, contributing only 3% to revenue collection despite the informal sector accounting for 60% of GDP.
- Many informal sector players are unaware of the presumptive tax or its objectives. Additionally, stakeholders were not involved in setting tax rates, resulting in resistance.
- ZIMRA (Zimbabwe Revenue Authority) is also at fault, with a lack of follow-ups and insufficient awareness campaigns about the presumptive tax.
- The study found that effective implementation and administration of the presumptive tax system has
The document discusses India's Tax Information Network (TIN) system, which allows for the electronic filing of tax returns and payment of taxes. It describes key components of TIN including the Electronic Return Acceptance and Consolidation System (ERACS) and Online Tax Accounting System (OLTAS). It also summarizes services provided through TIN such as accepting electronic tax returns and applications for Permanent Account Numbers (PANs) and Tax Deduction and Collection Numbers (TANs).
The document is a report from the Indian Audit and Accounts Department that reviewed service tax administration and controls relating to business auxiliary services. Some key findings from the audit include:
1) Measures to identify unregistered service providers and bring them into the tax net were ineffective, as the audit identified 1,193 unregistered service providers escaping taxes of over Rs. 123 crore.
2) Approximately 36% of returns from registered service providers were not submitted, resulting in evaded taxes of over Rs. 74 crore.
3) Verification of returns filed was inadequate, with cases of suppressed taxable values and short payments of over Rs. 115 crore found.
4) Setting targets for minimum
- The document analyzes the effect of financial ratios (CAR, LDR, NIM, NPL, OEOI) on profitability (ROA) of BUKU IV commercial banks in Indonesia from 2015-2019.
- Regression analysis found that CAR and OEOI ratios had a significant negative effect on ROA, while NIM had a significant positive effect. LDR and NPL did not have a significant effect.
- Based on the results, BUKU IV banks need to increase NIM and maintain CAR and OEOI ability to generate higher profits. Further research comparing BUKU IV and III banks is needed.
ASSESSMENT OF REVENUE COLLECTION STRATEGIES BY THE ELECTRICITY COMPANY OF GHA...Collins Opoku Junior
This document discusses revenue collection strategies of the Electricity Company of Ghana (ECG). It notes that revenue collection is important for ECG's operations and that the company faces challenges like customer non-payment, illegal connections, and inaccurate meter readings. The objectives are to examine reasons for non-payment, losses from illegal connections and non-availability of meters. The document reviews literature on revenue and recognition principles. It also describes ECG's debt collection initiatives and that most of its revenue comes from individual customers. The methodology section outlines using surveys, interviews and statistics to analyze collected primary and secondary data.
Assessing the gaps and problems that exist between the business community and...Alexander Decker
This study assessed challenges faced by businesses in Dire Dawa, Ethiopia relating to taxation. 183 businesses participated via survey. Category C businesses, with annual turnover ≤$100,000, faced the most problems. They perceived taxes as unfair and beyond their ability to pay. Category C assessment via estimates led to inflated incomes and distrust between taxpayers and authorities. Record keeping also posed challenges for Categories A and B. Most taxpayers lacked understanding of procedures. The study concluded the tax authority needs reforms to increase transparency, trust and understanding between taxpayers and authorities.
The document summarizes a study on the gaps and problems between the business community and public sector in Dire Dawa, Ethiopia. Key findings include:
- Category C taxpayers face overestimation of income in standard tax assessments, lack transparency in the assessment system, and have no trust in the tax authority.
- Both taxpayers and the tax authority experience poor communication and lack of understanding. Taxpayers perceive the system as unfair while the authority believes taxpayers are dishonest.
- The tax authority suffers from weak enforcement of tax laws, unsatisfactory service delivery due to lack of resources and high staff turnover, resulting in poor institutional capacity.
- Revising the assessment system and building institutional capacity through stakeholder involvement is recommended to address
This document provides an assessment of value added tax (VAT) administration practices in Yirgalem town, Ethiopia from 2004-2006. It was submitted by Abraham Sewnet to fulfill requirements for a B.A. degree in accounting and finance from Hawassa University. The study focuses on identifying challenges in VAT administration and compliance from the perspectives of taxpayers and tax authorities. Literature on VAT is reviewed, including definitions, types of VAT, terminology, and theoretical frameworks. The study aims to assess factors creating administrative problems, compliance with rules and regulations, major issues in VAT collection, and impacts on prices and customer behavior. It is intended to assist policymakers and taxpayers in understanding VAT and improving the system.
Effectiveness of presumptive tax system in zimbabwe. case of zimra region oneAlexander Decker
This document discusses a research study on the effectiveness of Zimbabwe's presumptive tax system. Some key findings from the study include:
- The presumptive tax head has not been fully implemented and administered, contributing only 3% to revenue collection despite the informal sector accounting for 60% of GDP.
- Many informal sector players are unaware of the presumptive tax or its objectives. Additionally, stakeholders were not involved in setting tax rates, resulting in resistance.
- ZIMRA (Zimbabwe Revenue Authority) is also at fault, with a lack of follow-ups and insufficient awareness campaigns about the presumptive tax.
- The study found that effective implementation and administration of the presumptive tax system has
The document discusses India's Tax Information Network (TIN) system, which allows for the electronic filing of tax returns and payment of taxes. It describes key components of TIN including the Electronic Return Acceptance and Consolidation System (ERACS) and Online Tax Accounting System (OLTAS). It also summarizes services provided through TIN such as accepting electronic tax returns and applications for Permanent Account Numbers (PANs) and Tax Deduction and Collection Numbers (TANs).
The document is a report from the Indian Audit and Accounts Department that reviewed service tax administration and controls relating to business auxiliary services. Some key findings from the audit include:
1) Measures to identify unregistered service providers and bring them into the tax net were ineffective, as the audit identified 1,193 unregistered service providers escaping taxes of over Rs. 123 crore.
2) Approximately 36% of returns from registered service providers were not submitted, resulting in evaded taxes of over Rs. 74 crore.
3) Verification of returns filed was inadequate, with cases of suppressed taxable values and short payments of over Rs. 115 crore found.
4) Setting targets for minimum
- The document analyzes the effect of financial ratios (CAR, LDR, NIM, NPL, OEOI) on profitability (ROA) of BUKU IV commercial banks in Indonesia from 2015-2019.
- Regression analysis found that CAR and OEOI ratios had a significant negative effect on ROA, while NIM had a significant positive effect. LDR and NPL did not have a significant effect.
- Based on the results, BUKU IV banks need to increase NIM and maintain CAR and OEOI ability to generate higher profits. Further research comparing BUKU IV and III banks is needed.
ASSESSMENT OF REVENUE COLLECTION STRATEGIES BY THE ELECTRICITY COMPANY OF GHA...Collins Opoku Junior
This document discusses revenue collection strategies of the Electricity Company of Ghana (ECG). It notes that revenue collection is important for ECG's operations and that the company faces challenges like customer non-payment, illegal connections, and inaccurate meter readings. The objectives are to examine reasons for non-payment, losses from illegal connections and non-availability of meters. The document reviews literature on revenue and recognition principles. It also describes ECG's debt collection initiatives and that most of its revenue comes from individual customers. The methodology section outlines using surveys, interviews and statistics to analyze collected primary and secondary data.
The Implications of Government Policy for the Development of Agro-industry Sa...inventionjournals
Sago is the most important food commodities and the potential for development. The economic development of a region should refer to the agro-industry approach. An industry is not well developed due to the constraints of internal and external factors. This research aimed to identify the Strength, Weakness, Opportuny and Threat which could affect the development of Agro-industry Sago and determine the most effective alternative strategies applied in developing the sago in Kendari Southeast Sulawesi Province. The method used is the matrix of internal and external. The results showed that the internal factors that most influenced the development of the agro-industry sago were the agro-industry sago include availability of raw materials as a strengths and unprofessional manajement as a weakness, while the external factors include specialty food of sago favored by the society as a opportunities and limited funds from the government as a threats. Based on the results of the analysis, the implications of government policy for this study include support of capital, marketing strategy needs to be improved through promotions and maintain the tradition as sago specialty food
El diario local informa que el concejal Daniel Liberé evalúa abandonar el bloque oficialista Cambiemos y formar un monobloque propio, debido a su desacuerdo con la designación de Gustavo Trindade como nuevo presidente del Concejo Deliberante en lugar de Osvaldo Pugliese. Asimismo, el Frente Renovador presentó una medida judicial para anular la sesión que removió a Pugliese. Mientras tanto, el ministro de Hacienda Alfonso Prat-Gay visitó el barrio Peruzzotti de Pilar para
Dokumen ini berisi iklan promosi berbagai produk spring bed dan tempat tidur dari toko spring bed di Surabaya, termasuk harga spring bed merek Central, American, Comforta, dan lainnya beserta alamat dan kontak toko.
The document is a critical analysis of musculoskeletal disorders among construction workers submitted for a Bachelor of Engineering degree. It includes an abstract, table of contents, introduction on MSDs, company profile of the construction site studied, problem definition, literature review on MSD risk factors and effects, methodology used for the study including data collection tools, data analysis, and conclusions and scope for future work.
Este plan de gestión del uso de las TIC en el Colegio Técnico Agropecuario de Encino Santander tiene como objetivo sistematizar los procesos institucionales e incorporar las TIC en todas las áreas. El plan incluye un diagnóstico, misión, visión y objetivos, así como estrategias para capacitar docentes, digitalizar procesos y promover el uso de las TIC en la comunidad educativa. El plan será supervisado por la secretaría de educación para garantizar su implementación y mejora continua.
Este documento presenta información general sobre el cultivo del arroz. Explica que el arroz es un cultivo importante a nivel mundial y que provee más de la mitad del alimento diario a una tercera parte de la población mundial. También resume la situación de la producción de arroz a nivel mundial, regional y nacional, señalando que Honduras depende de las importaciones para satisfacer la demanda interna. Además, describe brevemente la historia del cultivo del arroz en Honduras y las variedades que se cultivaban anteriormente
Por qué no debes eliminar productos de tu Tienda Online " A saco"Gines Mayol Legaz
Eliminar productos de una Tienda Online "a la ligera" NO es una buena idea.
Vamos a ver por qué no se debe hacer y qué alternativas fáciles podemos utilizar sin saber casi nada de páginas web y configuraciones.
Una forma fácil de descatalogar productos sin perder Posicionamiento orgánico.
Gines Mayol - Consultor SEO
El documento describe las fuentes de energía renovables y no renovables, así como su uso y consumo. Explica que las energías renovables como la solar, eólica e hidráulica son recursos limpios e inagotables, mientras que los combustibles fósiles como el petróleo, carbón y gas natural son reservas limitadas. También analiza la dependencia energética de España y el alto consumo en los hogares y transporte.
Este documento resume una investigación sobre el comportamiento y características de pilotes perforados fundidos in situ en puentes construidos en Perú entre 2005-2015. Se analizaron 27 proyectos con ensayos de carga. Algunas conclusiones clave son: 1) Más de un tercio de los puentes no verificaron la capacidad de carga de los pilotes, creando incertidumbre; 2) Se recomienda realizar pruebas de carga para validar los supuestos de diseño; 3) La mayoría de proyectos verificaron la integridad de los
Analysis of Occurrence of Digit 1 in First 10 Billion Digits of π after Decim...inventionjournals
This document analyzes the occurrence of the digit 1 in the first 10 billion digits of π after the decimal point. It examines both successive and non-successive occurrences of 1 across blocks of increasing size from 1 to 10 up to 1 to 10 billion. Key findings include that the digit 1 occurs more or less randomly, with deviations from the average occurrence across different block sizes. The percentage of successive 1s fluctuates around 1%. The first successive occurrence of 1 is at digit number 94, and the distances of the last successive and non-successive 1s from the ends of the blocks vary without a clear pattern.
Naya Clarke is a 23-year-old solo artist from South East London who formed a band in school but now performs solo. She got signed to Columbia Records in 2014 after they saw one of her London gigs. The marketing team has created a logo, audience profile, mood board, and animatic for a new music video. The video's narrative will follow Naya through a day-to-night journey that ends where it began, mirroring the song's theme that her efforts are "all in vain."
El documento resume la audiencia de un juicio oral simplificado contra Vania Edith Queipul Millanao por el delito de daños simples. El Ministerio Público alega que la acusada lanzó piedras contra la puerta de vidrio de la Fiscalía Local de Collipulli el 13 de agosto de 2009, causando $73.580 en daños. Varios testigos confirman haber visto a la acusada ese día. El administrador de la fiscalía también oyó dos impactos y vio a un grupo de estudiantes, incluyendo a la acusada
Este documento trata sobre varios temas relacionados con la seguridad informática. Explica la importancia de tener particiones de disco independientes, un buen antivirus instalado, usar contraseñas seguras, firewalls, y realizar desfragmentaciones periódicas del disco duro para prevenir problemas de seguridad.
This document discusses factors affecting the effectiveness of tax audits in the East Gojjam Zone Revenue Office in Ethiopia. It analyzes how audit attributes of tax auditors, organizational setting, top management support, organizational independence, and audit quality influence tax audit effectiveness. The study uses a mixed-methods approach, collecting data through questionnaires with 34 tax auditors and officials and interviews. The findings show that all factors except organizational setting positively correlate with and contribute to tax audit effectiveness. Organizational setting has a negative influence. Overall, the factors account for 81% of the variation in tax audit effectiveness. The purpose is to improve understanding of how to enhance tax audit performance and compliance.
The government of Ghana replaced Sales and Services Tax with Value Added Tax (VAT)) in March 1998 with the aim of widening the tax net and improving the efficiency of tax administration. It has been 17 years since VAT was introduced in Ghana, but the VAT systems have not achieved most of its objectives due to many compliance challenges. VAT strives on voluntary compliance and accurate bookkeeping because VAT is self-assessed. This paper examines the various compliance challenges facing VAT administration in Ghana and makes recommendations for improving voluntary compliance and efficient VAT administration. Semi-structured interviews were conducted with VAT Administrators and taxable persons to ascertain their perceptions on the major challenges confronting compliance and how best to address them. The study found out that VAT compliance is low partly because VAT registration and filing procedures are too complex for the small traders. Also most businesses fail to keep proper books of accounts on which accurate VAT assessment could be done. In addition many taxpayers fail to comply because they have negative perception about how the government uses tax revenue. The paper makes many recommendations that could be implemented to improve VAT compliance in Ghana. These include implementation of electronic VAT registers; simplification of VAT registration and filing procedures, decentralization and ensuring regular VAT Audits.
Factors Affecting Revenue Collection Efficiency in County Governments in Keny...paperpublications3
Abstract: Revenue collection is very crucial for the survival of any organizations. All organizations undertake revenue collections to meet their budgetary obligations. Successful revenue collection means that the ultimate objective of the organization must be well defined. Interference from civil leaders seriously hampers operations in revenue collection in their wards. When the County Governments fail to optimally collect requisite revenues, the public will negatively be affected by being denied vital services. Moreover, the National Government will be overburdened by the financial demand from the County Governments which will ultimately negate the national economy. The objectives were; to determine the effect of revenue collection practices on Revenue collection efficiency, to determine the effect of internal controls on Revenue collection efficiency, to determine the effect of competencies on Revenue collection efficiency, to determine the effect of compliance level on the efficiency of Revenue collection, and to determine the combined effect of revenue collection practices, internal controls, compliance level and compliance level on the efficiency of Revenue collection. The target population were employees and management of the County Government of Trans-Nzoia. Revenue collectors, Traders, Chief Officers, Members of County Assembly, county executive committee members, clerk to assembly and county secretary. The researcher used stratified sampling technique to select employees from the various departments. Stratified sampling techniques identified subgroups in the population and their proportions and selects from each subgroup to form a sample. The findings the study were that land rates are the main sources of revenue collection. The study found out that respondents understand competencies used to collect revenue such as training of staff to improve on the efficiency of revenue collection. The study found out that respondents know internal control systems. The study established that Training of staff enhance the efficiency of the revenue collection as well trained staff will be in a position to perform their duty in a professional manner. The study recommends that , all revenue collection officers should be computerized as a means of internal control systems, training of staff should be done in reference to improving on competencies, and more means of sourcing for revenue should be established by allowing staff to be innovative to allow compliance.
Compliance issues are important because simultaneous non-compliance will
result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in
reduced tax payments to the state treasury. Therefore, it is necessary to compile a
taxpayer compliance index based on the business sector. The results showed that the
Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM)
that the taxpayer compliance model is a fit model, and indicators on taxpayer service
quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and
compliance taxpayer is valid convergently and discriminant and reliable. The biggest
indicator of service quality of taxpayers is responsiveness, while local tax regulations
are clarity of local tax regulations. The biggest satisfaction level of taxpayer
indicators on expectations, the attitude of taxpayers on sanctions and fines and
taxpayer compliance on tax reporting. Attitude Taxpayer, Taxpayer Satisfaction and
quality of taxpayer services is a dominant factor in influencing taxpayer compliance.
The Taxpayer Compliance index for the best business fields in a row are Parking,
Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and
parking businesses, the quality of service for taxpayers does not affect Taxpayer
Compliance.
Accounting Information System And Its Impact In Management Decision MakingSabrina Baloi
This document provides an introduction and background to a study on the impact of accounting information systems on management decision making in secondary schools. It discusses key topics such as the purpose of the study which is to examine this impact, the research questions and hypotheses, limitations of the study, and definitions of important terms. The introduction gives an overview of accounting information systems and their role in providing financial and accounting data to support decision making. It also discusses the importance of effective accounting information for management decisions.
Mba finance thesis persentation kanbiro orkaidokanbiro orkaido
This is my original work presented for MBA Finance requirement and accredited Excellent Grade on May, 2017 at Dilla University. Thank you lord for your unlimited assistance.
The Implications of Government Policy for the Development of Agro-industry Sa...inventionjournals
Sago is the most important food commodities and the potential for development. The economic development of a region should refer to the agro-industry approach. An industry is not well developed due to the constraints of internal and external factors. This research aimed to identify the Strength, Weakness, Opportuny and Threat which could affect the development of Agro-industry Sago and determine the most effective alternative strategies applied in developing the sago in Kendari Southeast Sulawesi Province. The method used is the matrix of internal and external. The results showed that the internal factors that most influenced the development of the agro-industry sago were the agro-industry sago include availability of raw materials as a strengths and unprofessional manajement as a weakness, while the external factors include specialty food of sago favored by the society as a opportunities and limited funds from the government as a threats. Based on the results of the analysis, the implications of government policy for this study include support of capital, marketing strategy needs to be improved through promotions and maintain the tradition as sago specialty food
El diario local informa que el concejal Daniel Liberé evalúa abandonar el bloque oficialista Cambiemos y formar un monobloque propio, debido a su desacuerdo con la designación de Gustavo Trindade como nuevo presidente del Concejo Deliberante en lugar de Osvaldo Pugliese. Asimismo, el Frente Renovador presentó una medida judicial para anular la sesión que removió a Pugliese. Mientras tanto, el ministro de Hacienda Alfonso Prat-Gay visitó el barrio Peruzzotti de Pilar para
Dokumen ini berisi iklan promosi berbagai produk spring bed dan tempat tidur dari toko spring bed di Surabaya, termasuk harga spring bed merek Central, American, Comforta, dan lainnya beserta alamat dan kontak toko.
The document is a critical analysis of musculoskeletal disorders among construction workers submitted for a Bachelor of Engineering degree. It includes an abstract, table of contents, introduction on MSDs, company profile of the construction site studied, problem definition, literature review on MSD risk factors and effects, methodology used for the study including data collection tools, data analysis, and conclusions and scope for future work.
Este plan de gestión del uso de las TIC en el Colegio Técnico Agropecuario de Encino Santander tiene como objetivo sistematizar los procesos institucionales e incorporar las TIC en todas las áreas. El plan incluye un diagnóstico, misión, visión y objetivos, así como estrategias para capacitar docentes, digitalizar procesos y promover el uso de las TIC en la comunidad educativa. El plan será supervisado por la secretaría de educación para garantizar su implementación y mejora continua.
Este documento presenta información general sobre el cultivo del arroz. Explica que el arroz es un cultivo importante a nivel mundial y que provee más de la mitad del alimento diario a una tercera parte de la población mundial. También resume la situación de la producción de arroz a nivel mundial, regional y nacional, señalando que Honduras depende de las importaciones para satisfacer la demanda interna. Además, describe brevemente la historia del cultivo del arroz en Honduras y las variedades que se cultivaban anteriormente
Por qué no debes eliminar productos de tu Tienda Online " A saco"Gines Mayol Legaz
Eliminar productos de una Tienda Online "a la ligera" NO es una buena idea.
Vamos a ver por qué no se debe hacer y qué alternativas fáciles podemos utilizar sin saber casi nada de páginas web y configuraciones.
Una forma fácil de descatalogar productos sin perder Posicionamiento orgánico.
Gines Mayol - Consultor SEO
El documento describe las fuentes de energía renovables y no renovables, así como su uso y consumo. Explica que las energías renovables como la solar, eólica e hidráulica son recursos limpios e inagotables, mientras que los combustibles fósiles como el petróleo, carbón y gas natural son reservas limitadas. También analiza la dependencia energética de España y el alto consumo en los hogares y transporte.
Este documento resume una investigación sobre el comportamiento y características de pilotes perforados fundidos in situ en puentes construidos en Perú entre 2005-2015. Se analizaron 27 proyectos con ensayos de carga. Algunas conclusiones clave son: 1) Más de un tercio de los puentes no verificaron la capacidad de carga de los pilotes, creando incertidumbre; 2) Se recomienda realizar pruebas de carga para validar los supuestos de diseño; 3) La mayoría de proyectos verificaron la integridad de los
Analysis of Occurrence of Digit 1 in First 10 Billion Digits of π after Decim...inventionjournals
This document analyzes the occurrence of the digit 1 in the first 10 billion digits of π after the decimal point. It examines both successive and non-successive occurrences of 1 across blocks of increasing size from 1 to 10 up to 1 to 10 billion. Key findings include that the digit 1 occurs more or less randomly, with deviations from the average occurrence across different block sizes. The percentage of successive 1s fluctuates around 1%. The first successive occurrence of 1 is at digit number 94, and the distances of the last successive and non-successive 1s from the ends of the blocks vary without a clear pattern.
Naya Clarke is a 23-year-old solo artist from South East London who formed a band in school but now performs solo. She got signed to Columbia Records in 2014 after they saw one of her London gigs. The marketing team has created a logo, audience profile, mood board, and animatic for a new music video. The video's narrative will follow Naya through a day-to-night journey that ends where it began, mirroring the song's theme that her efforts are "all in vain."
El documento resume la audiencia de un juicio oral simplificado contra Vania Edith Queipul Millanao por el delito de daños simples. El Ministerio Público alega que la acusada lanzó piedras contra la puerta de vidrio de la Fiscalía Local de Collipulli el 13 de agosto de 2009, causando $73.580 en daños. Varios testigos confirman haber visto a la acusada ese día. El administrador de la fiscalía también oyó dos impactos y vio a un grupo de estudiantes, incluyendo a la acusada
Este documento trata sobre varios temas relacionados con la seguridad informática. Explica la importancia de tener particiones de disco independientes, un buen antivirus instalado, usar contraseñas seguras, firewalls, y realizar desfragmentaciones periódicas del disco duro para prevenir problemas de seguridad.
Similar to The Effect of Accounting Information System (AIS) Practice in the Collection of Value Added Tax (VAT): Study On Wolaita Sodo and Tercha Town Tax Revenue Authorities in SNNPR, Ethiopia
This document discusses factors affecting the effectiveness of tax audits in the East Gojjam Zone Revenue Office in Ethiopia. It analyzes how audit attributes of tax auditors, organizational setting, top management support, organizational independence, and audit quality influence tax audit effectiveness. The study uses a mixed-methods approach, collecting data through questionnaires with 34 tax auditors and officials and interviews. The findings show that all factors except organizational setting positively correlate with and contribute to tax audit effectiveness. Organizational setting has a negative influence. Overall, the factors account for 81% of the variation in tax audit effectiveness. The purpose is to improve understanding of how to enhance tax audit performance and compliance.
The government of Ghana replaced Sales and Services Tax with Value Added Tax (VAT)) in March 1998 with the aim of widening the tax net and improving the efficiency of tax administration. It has been 17 years since VAT was introduced in Ghana, but the VAT systems have not achieved most of its objectives due to many compliance challenges. VAT strives on voluntary compliance and accurate bookkeeping because VAT is self-assessed. This paper examines the various compliance challenges facing VAT administration in Ghana and makes recommendations for improving voluntary compliance and efficient VAT administration. Semi-structured interviews were conducted with VAT Administrators and taxable persons to ascertain their perceptions on the major challenges confronting compliance and how best to address them. The study found out that VAT compliance is low partly because VAT registration and filing procedures are too complex for the small traders. Also most businesses fail to keep proper books of accounts on which accurate VAT assessment could be done. In addition many taxpayers fail to comply because they have negative perception about how the government uses tax revenue. The paper makes many recommendations that could be implemented to improve VAT compliance in Ghana. These include implementation of electronic VAT registers; simplification of VAT registration and filing procedures, decentralization and ensuring regular VAT Audits.
Factors Affecting Revenue Collection Efficiency in County Governments in Keny...paperpublications3
Abstract: Revenue collection is very crucial for the survival of any organizations. All organizations undertake revenue collections to meet their budgetary obligations. Successful revenue collection means that the ultimate objective of the organization must be well defined. Interference from civil leaders seriously hampers operations in revenue collection in their wards. When the County Governments fail to optimally collect requisite revenues, the public will negatively be affected by being denied vital services. Moreover, the National Government will be overburdened by the financial demand from the County Governments which will ultimately negate the national economy. The objectives were; to determine the effect of revenue collection practices on Revenue collection efficiency, to determine the effect of internal controls on Revenue collection efficiency, to determine the effect of competencies on Revenue collection efficiency, to determine the effect of compliance level on the efficiency of Revenue collection, and to determine the combined effect of revenue collection practices, internal controls, compliance level and compliance level on the efficiency of Revenue collection. The target population were employees and management of the County Government of Trans-Nzoia. Revenue collectors, Traders, Chief Officers, Members of County Assembly, county executive committee members, clerk to assembly and county secretary. The researcher used stratified sampling technique to select employees from the various departments. Stratified sampling techniques identified subgroups in the population and their proportions and selects from each subgroup to form a sample. The findings the study were that land rates are the main sources of revenue collection. The study found out that respondents understand competencies used to collect revenue such as training of staff to improve on the efficiency of revenue collection. The study found out that respondents know internal control systems. The study established that Training of staff enhance the efficiency of the revenue collection as well trained staff will be in a position to perform their duty in a professional manner. The study recommends that , all revenue collection officers should be computerized as a means of internal control systems, training of staff should be done in reference to improving on competencies, and more means of sourcing for revenue should be established by allowing staff to be innovative to allow compliance.
Compliance issues are important because simultaneous non-compliance will
result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in
reduced tax payments to the state treasury. Therefore, it is necessary to compile a
taxpayer compliance index based on the business sector. The results showed that the
Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM)
that the taxpayer compliance model is a fit model, and indicators on taxpayer service
quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and
compliance taxpayer is valid convergently and discriminant and reliable. The biggest
indicator of service quality of taxpayers is responsiveness, while local tax regulations
are clarity of local tax regulations. The biggest satisfaction level of taxpayer
indicators on expectations, the attitude of taxpayers on sanctions and fines and
taxpayer compliance on tax reporting. Attitude Taxpayer, Taxpayer Satisfaction and
quality of taxpayer services is a dominant factor in influencing taxpayer compliance.
The Taxpayer Compliance index for the best business fields in a row are Parking,
Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and
parking businesses, the quality of service for taxpayers does not affect Taxpayer
Compliance.
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Mba finance thesis persentation kanbiro orkaidokanbiro orkaido
This is my original work presented for MBA Finance requirement and accredited Excellent Grade on May, 2017 at Dilla University. Thank you lord for your unlimited assistance.
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Role of Accounting Information Systems in Control of Public Funds Case Studyijtsrd
The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following necessity of applying the accounting information system that helps in protecting the states public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies. Mohamed Elnair Mohamedain Khogly "Role of Accounting Information Systems in Control of Public Funds - Case Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd61351.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61351/role-of-accounting-information-systems-in-control-of-public-funds--case-study/mohamed-elnair-mohamedain-khogly
This document summarizes a research paper that examines how characteristics of firms relate to corporate tax avoidance among Indonesian manufacturing companies from 2016-2018. The paper finds that profitability and firm size have a negative and significant impact on corporate tax avoidance, while leverage and liquidity do not significantly impact corporate tax avoidance. The paper suggests that profitability and firm size should be considered by parties interested in factors that affect corporate tax avoidance.
For many companies in 2015, there was a growing recognition of the value of mining tax department data and insights beyond just compliance. Looking to 2016, more opportunities exist for tax departments to provide added value across companies. To realize this, companies need to break down silos between tax and other functions and make strategic technology investments to integrate tax better. The article provides five resolutions for companies in 2016 to enhance the value of their tax technology and integration: 1) Demand greater integration of data systems to promote efficiency and leverage big data insights, 2) Explore analytics/visualization to support tax teams, 3) Consider cloud-based solutions for tax data management, 4) Embrace mobile strategies with strong security, and 5) Prepare for continued
Assessing the effectiveness of law enforcement in improving tax compliance in...Arifin Rosid
The effectiveness of tax administrations’ strategy is crucial for domestic revenue mobilization. While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to investigate an identified knowledge gap about whether, and precisely how effective, law enforcement may impact on taxpayers’ compliance in Indonesia. Using rare administrative data from 352 tax offices across Indonesia, we demonstrate two principal findings from this study. First, law enforcement seems to have positive impact upon tax compliance. Second, the findings suggest that, while criminal investigation has played a vital role in determining the effectiveness of law enforcement, Audit Coverage Ratio (ACR) appears to be an influential factor in improving tax compliance. The findings support the notion that law enforcement is an important aspect of tax administration and better law enforcement would help Indonesian tax authority in both improving tax compliance and raising revenue.
Effect of Internal Control on the Financial Performance of a Rwanda Public Or...ijtsrd
The study was conducted to examine the internal control systems and financial performance of Rwanda Revenue Authority which has a total population of 90 employees in all departments at head quarter from which the sample size of 90 respondents were randomly selected by using universal sampling method. The study used both qualitative and quantitative since the major findings from the field was descriptively presented through the use of tables and graphs for easy understanding and interpretation. The study had three objectives which includes, to examine the effect of Control Environment on the financial performance of RRA Institution, to examine the role of control activities on the financial performance of RRA Institution, to examine the effect of internal audit on financial performance of RRA Institution. The study used both primary and secondary data in collecting data. The study used cross sectional survey design in which the survey questionnaire was used to collect the required data. The results showed that beta=0.652 with the p values of 0.00 and t value of 4.906 which is greater than 1.96. Since the p value is less than 0.05, the researcher confirmed the positive hypothesis and saying that Control Environment affect financial performance. On the other side, the results showed that beta=0.513 with the p values of 0.00 and t value of 4.699 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Control Activities affect financial performance. Lastly, as per the table no.14, beta=0.852 with the p values of 0.001 and t value of 3.493 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Internal Audit affect financial performance. The researcher recommends the following due to the results from respondents There is still a need in in preventing corruption existing in paying taxes whereas some businesses do not pay the exact amount of taxes they should pay due to corruption. Most of the times, these types of businesses can be classified into two categories. The first category includes business owners who do not expose all commercial activities they are running. There is a need in sensitizing Rwandans about the use of taxes. They are used for different purposes including building infrastructure, education, and healthcare, just to name a few. Lastly, the government of Rwanda should introduce a system that prevent people from tax evasion. One more highlight that I can give here is like how the introduction of speed governors limited the number of accidents. There is a need in introducing a new system that can bring changes and discourage tax evaders. Hakizimana Dieudonne | Keza Cynthia "Effect of Internal Control on the Financial Performance of a Rwanda Public Organization" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL:
Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with...AJHSSR Journal
ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
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The Effect of Accounting Information System (AIS) Practice in the Collection of Value Added Tax (VAT): Study On Wolaita Sodo and Tercha Town Tax Revenue Authorities in SNNPR, Ethiopia
1. International Journal of Business and Management Invention
ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X
www.ijbmi.org || Volume 5 Issue 8 || August. 2016 || PP—23-29
www.ijbmi.org 23 | Page
The Effect of Accounting Information System (AIS) Practice in
the Collection of Value Added Tax (VAT): Study On Wolaita
Sodo and Tercha Town Tax Revenue Authorities in SNNPR,
Ethiopia
Mesele Kebede Manaye
Lecturer, Wolaita Soddo University In The Department Of Accounting And Finance,Wolaita Soddo, Ethiopia
ABSTRACTS: Accounting information system (AIS) is a system of collecting, storing and processing financial
accounting data that is used by decision makers. The major objective of the study were to assess the Accounting
information system (AIS) practice in the collection of Value added tax (VAT) in the case of Wolaita Sodo and
tercha town tax revenue authorities. Therefore, the research design which have been selected for this study was
descriptive .The sample size under this study were selected only some portion of the management and employees
of the authority and also some portion of active customers of the authority, by using in some extent judgmental
and mainly simple random sampling technique .The total all over data has been collected by using primary and
secondary data collection methods. Data collection from the selected population has been through questioner
and interview. After the data have been collected, the overall data were analyzed by using descriptive data
analysis techniques. The authority did not create adequate awareness on the application of AIS to VAT payers
and employees. It did not update the skill of its employees. Wolaita sodo and terch town tax revenue authority
offices were also not much realized the awareness creation of purposes and benefits of AIS. Therefore, the
authority should create adequate awareness to the society (VAT payers and employees) about AIS practice in
VAT collection; the organization should also hire those highly skilled, flexible and experienced employees and
should use advanced AIS application to effectively implement in VAT collection process
Key words: Accounting Information System, Value Added Tax, Wolaita Soddo, Tercha Town
I. INTRODUCTION
Accounting information system (AIS) is a system of collecting, storing and processing financial accounting data
that is used by decision makers (Romney and Marshall, 2009). Accounting information system is a computer
based method for tracking accounting activity in conjunction with information technology resources (Hollander
and Moscove, 1999). The resulting statistical report can be used internally by management or externally by
other interested parties including investors, creditors and tax authorities.
Accounting information system of the past focused on the recording, summarizing and validating of data about
business financial transactions. These functions were performed for the various groups within the organizations
that there were concerned about the respective decision associated with tax compliance issues (Hollander et al.,
1999). The need to integrate these diverse systems led to the accountant appreciation of shared data base that
provide a cohesive picture of the organization information and reducing data conflicts (Hollander and
Moscove, 1999).
(Elsa Negash, 2005) studied on the practice of accounting information system in VAT collection in Mekelle,
Ethiopia. According to her finding; there is a problem that the authority did not create adequate awareness on
the applications of AIS for VAT payers and not much realized the awareness creations of purposes and benefits
of AIS. There were problems that most of the time the office software maintenance is done by other outside
technician and this affect the AIS of the authority in VAT collection.
(Mahdi Salehi, 2007) studied on accounting information system practice in VAT collection in Iran his finding
identified problems that there is a gap between what accounting information system is and what should be.
Active VAT registered customers of the WolaitaSodo tax revenue branch office usually blocks or fails to pay
their VAT at the expected time (www.erca.gov.et). This is quite researchable. Therefore, the focus of this study
is aimed at assessing the practice of accounting information system in the collection of VAT in case of
Ethiopian tax revenue authority Wolaitasodo office.
Objective of the Study
General objective of the study
To assess the Accounting information system (AIS) practice in the collection of Value added tax (VAT) in the
case of Wolaita Sodo Tax Revenue Authority office.
2. The Effect Of Accounting Information System (Ais) Practice In The Collection Of Value Added Tax…
www.ijbmi.org 24 | Page
Specific objectives of the study
In light of the general objective, the specific objectives of the study are as follows:
To assess the role of AIS in the current VAT collection system of the authority and examine which AIS
Practice fit for their operation.
To assess the challenges in practicing AIS for the VAT collection process procedures of the authority.
To provide basic information and support the authority to collect VAT revenues timely and effectively
using AIS.
II. RESEARCH METHODOLOGY
Research Design
The research design which have been selected for this study was descriptive because it ensures the minimization
of bias and maximization of reliability of the evidence collected.
Sample size and sampling technique
The sample size under this study were selected only some portion of the management and employees of the
authority and also some portion of active customers of the authority. Since this helped to manage the research
easily. So by using in some extent judgmental and mainly simple random sampling technique this research work
has been taken representative management bodies, employees which have direct relation with the topic under
the discussion of Wolaita Sodo tax revenue authority and tercha town revenue office and active registered
customers.
Finally, the reason why simple random sampling has been applied is that it was mainly simple to be used and the
respondents are equally important for the study.
Source and method of data collection
The total all over data has been collected by using primary and secondary data collection methods. Data
collection from the selected population have been through questioner and interview.
Data Analysis and Interpretation
After the data have been collected, the overall data has been analyzed. The analysis of data required a number of
closely related operations such as establishment of categories, the application of these categories raw data
through tabulation, coding and then drawing statistical inference. Analysis work after tabulation was generally
based on the computation of various percentage, coefficients, etc. by applying various well defined statistical
formulas (Kothari, 1990). Therefore, the study was analyzed by using descriptive data analysis using percentage
and related techniques.
III. RESULTS AND DISCUSSION
In the previous part, the overall methodology, which focused on research approach, research design and specific
method of data collection and data analysis used in the study, has been presented. This part of the paper presents
analysis of various data collected through questioner in Tax Revenue Authorities of Wolaita sodo and tercha
town tax offices.
Data Analysis for Employee’s Questionnaire
60 questionnaires were distributed to the respondents which contains 40 for the offices employees and 20 for
active VAT registered customers. The questionnaires were distributed and collected by the researcher.
Table 1. Assessing the current VAT collection system of the authority in relation with AIS practice.
Source: questionnaire 2015.
No.
Questionnaire Questions
StronglyAgree%
Agree%
Neutral%
Disagree%
StronglyDisagree%
Total
No
Percent%
5 The authority registered VAT Payers
properly
80 10 7.5 2.5 0 40 100
6 AIS played a great role in facilitating VAT
Collection process to increase government
revenue
72.5 17.5 7.5 2.5 0 40 100
7 The employees in the office have higher
understanding of what accounting and AIS 10 25 7.5 47.5 10 40 100
3. The Effect Of Accounting Information System (Ais) Practice In The Collection Of Value Added Tax…
www.ijbmi.org 25 | Page
In the above table statement No. 5, respondents were asked about the proper registration of VAT payers.
Accordingly, out of all the respondents, the majority 80% of them strongly agree on the proper registration of
VAT payers, 10% agree, 7.5% neutral, 2.5% disagree on the proper registration of VAT payers in Wolaitasodo
tax revenue authority. Therefore, it can be concluded that there is proper registration of VAT payers in Wolaita
sodo tax revenue authority office.
As it is clearly seen from the above table statement No. 6, respondents were asked towards the great role of AIS
played in facilitating the VAT collection process to increase government revenue, as a result, the majority
72.5% strongly agree that AIS played a great role in facilitating VAT collection process to increase (improve)
government revenue, 17.5% agree, 7.5% neutral and 2.5% disagree on the role AIS played in facilitating VAT
collection process to increase government revenue. Therefore, it can be concluded that AIS has a great role in
facilitating VAT collection process to increase government revenue year after year.
In the above table statement No. 7, respondents were asked towards employees higher understanding of what
accounting and AIS is in the office. As a result, 47.5% disagree on the idea that employees have higher
understanding of what accounting and AIS 25% agree, 10% strongly disagree. 10% strongly agree and finally
7.5% neutral on the idea that employees have higher understanding of what accounting and AIS is. Therefore, it
can be concluded that the majority of employees do not have higher understanding of what accounting and AIS
is in practice. This indicates that lack of understanding about AIS is an obstacle forthe active practicing of AIS
in the VAT Collection process of the authority.
1. What is your attitude (opinion) towards the practice (application) of AIS in the authority?
As they have said there is a good attitude that computerized AIS have several benefits because it is essential for
any organizations long-run success by providing reliable accounting information in the field of recording,
storing, processing, reporting and communicating over the important facts.
In addition to that it is more accurate than the manual system, simplifies the record keeping process that
transaction are recorded in electronic forms and provides relevant information for the decision making process
to improve VAT collection.
Table 2.The Challenges in practicing AIS in the collection process of the authority.
Source: questionnaire 2015.
As it is clearly seen from the above table statement no. 8, respondents were asked that lack of skilled employees
affects the authorities AIS practice in VAT collection. As a result, 65% agree that lack of skilled employees
affects the authorities VAT collection process, 12.5% strongly agree, 12.5% disagree, 7.5% neutral and finally
2.5% strongly agree on the idea that lack of skilled employs is the major challenge to effectively practicing AIS
in VAT collection. Therefore, it can be concluded that the majority 65% of t hem agree that lack of skilled
employees affects AIS practice in VAT collection process of Wolaita soddo tax revenue authority office.
In the above table statement No. 9, respondents were asked that lack of well standardized motivational factor
(incentive) for employees is a major problem to effectively practicing AIS in VAT collection Process of the
Authority. As a result 65% of the respondents agree that lack of well standardized motivational factor for
employees is a major challenge to effectively practicing AIS in VAT collection, 12.5% strongly agree, 10%
disagree, 7.5% neutral and finally 5% strongly disagree on the idea that lack of well standardized motivational
factor for employees is a challenge to effectively practicing AIS in VAT collection process. Therefore, it can be
No
Questionnaire Questions
StronglyAgree%
Agree%
Neutral%
Disagree%
StronglyDisagree
%
Total
No
Percent%
8 Lack of skilled employees affects the
authorities AIS practice in VAT
collection.
12.5 65 7.5 12.5 2.5 40 100
9 Lack of well standardized motivational
factor (incentive) for employees is a
major problem to effectively practicing
AIS in VAT collection process.
12.5 65 7.5 10 5 40 100
10 Offices software maintenance should
have been done by outside technicians
rather than the branch office IT
department
5 7.5 5 12.5 70 40 100
4. The Effect Of Accounting Information System (Ais) Practice In The Collection Of Value Added Tax…
www.ijbmi.org 26 | Page
conclude that, (as the majority 65% of responds agree), lack of well standardized motivational factor (incentive)
for employees is a major problem to effectively practicing AIS in VAT Collection process of Wolaita soddo tax
revenue authority office.
In the above table statement No. 10, respondents were asked that the offices software maintenance should done
by outside technicians rather than the office IT department. As a result, 70% of them strongly disagree on the
idea that the software maintenance should done by outside technicians rather than the offices IT department,
12.5% disagree, 5% neutral, 7.5% agree, and finally 5% strongly agree. Therefore, it can be concluded that the
authority’s software maintenance is done by outside technicians rather than the offices IT department but the
majority 70% of employees strongly disagree on this system.
Table 3.Providing information to update and use advanced AIS application, create adequate awareness for VAT
payersand employees.
No.
Questionnaire Questions
StronglyAgree%
Agree%
Neutral%
Disagree%
StronglyDisagree
%
Total
No
Percent%
11 The authority create adequate
awareness for VAT payers. 7.5 15 5 57.5 15 40 100
12 The authority organized trainings and
seminars to widen AIS practice in
VAT collection
12.5 22.5 5 47.5 12.5 40 100
13 The authorities have used a
standardized measure of AIS practice
performance for new employees.
10 15 7.5 55 12.5 40 100
Source: Questionnaire, 2015.
As it clearly seen from the above table statement No.11, the respondents were asked that they created adequate
awareness for VAT payers on their duty to pay VAT. As a result, 57.5% of the respondents disagree on the
adequate awareness creation in the past, 15% agree, 7.5% strongly agree 5% neural and finally 15% of the
respondents strongly disagree on the idea that they have created adequate awareness to the society (VAT payers)
on their duty to pay VAT. Therefore, it can be concluded that the (majority 57%) of responds agree on that the
authority have not created adequate and satisfactory awareness for VAT payers on their duty to pay VAT.
In the above table 4.3, statement No. 12, respondents were asked about the authority’s organization of training
and seminars for the society to widen AIS practice in VAT collection. As a result, 47.5% of the respondents
disagree on the idea that the authority organized trainings and seminars for the society (VAT payers) to widen
AIS practice, 22.5% agree 12.5% strongly agree 12.5% strongly agree 12.5% strongly agree 12.5% strongly
disagree and finally 5% neutral. Therefore it can be concluded that the (majority 47.5%) of responds agree on
that the authority have not organized/prearranged trainings and seminars for the society (VAT payers) and
employees to widen or increase AIS practice in VAT collection process.
In the above table 4.3, statement No. 13, respondent were asked at the organization have used a standardized
measure of AIS practice performance for new employees. As a result 55% of the respondents disagree on the
idea that the organization have used a standardized measure of AIS practice performance for new employees,
15% agree, 12.5 strongly disagree, 10% strongly agree and finally 7.5% neutral on the idea that the organization
have used a standardized measure of AIS practice performance for new employees. Therefore, it can be
concluded that the (majority 55%) of responds agree on that the organization have not used a standardized
measure of AIS practice performance for new employees. So that it may be one of the problem or challenge to
not practicing the AIS system for the VAT collection process.
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Table 4.Examining AIS practice which fit for their operation (VAT collection).
Source: questionnaire 2015.
As it is clearly seen from the above table 4.4, statement No. 14, respondents were asked towards effective
application of computerized AIS in the office. The result indicates that 40% of them strongly disagree on the
idea that the organization have used effective computerized AIS in the authority, 20% of the respondent
disagree, 17.5% strongly agree, 15% agree and finally 7.5% neutral on the idea that the authority have used
effective computerized AIS in the authority. Therefore, it can be concluded that the majority 40% of them
strongly disagree on the effective application of AIS in the office.
In the above table 4.4, statement No.15, respondents were asked towards the authorities’ application of advance
AIS for VAT collection process. As a result,52% disagree on the application of advance AIS for VAT
collection, 12.5% of them neutral, 15% agree on the application of advanced AIS, 10% strongly agree and
finally 10% strongly disagree on the idea that the authority’ applied advanced AIS application for VAT
collection process. As it can be seen from the above table the majority of the respondents disagree on the
offices application of advanced AIS for VAT collection. Therefore, it can be concluded that the authority did
not used advanced AIS in the VAT collection process.
1.2. Data Analysis for the Customer Questionnaire
Table 5.Assessing the approach of VAT payers towards AIS and its effects on VAT collection.
Source: questionnaire 2015.
In the above table 4.5, statement No.16, respondents were asked that they have good attitude towards AIS
practice in VAT collection. The result indicates that 45% disagree on the idea that they have good attitude
towards AIS practice in VAT collection, 25% strongly disagree, 20% agree and good attitude towards AIS
practice in VAT collection 25% strongly disagree, 20% agree and finally 10% strongly agree on the idea that
they have good attitude towards AIS practice in VAT collection. Therefore, it can be concluded that the
(majority 45%) of the VAT registered customers do not have good attitude towards the practice of AIS in VAT
collection.
No
Questionnaire Questions
StronglyAgree%
Agree%
Neutral%
Disagree%
Strongly
Disagree%
Total
No
Percent%
14 You have used effective computerized
AIS in the authority 17.5 15 7.5 20 40 40 100
15 The authority have used advanced AIS
application for VAT Collection 10 15 12.5 52.5 10 40 100
No.
Questionnaire Questions
StronglyAgree%
Agree%
Neutral%
Disagree%
StronglyDisagree
%
Total
No Percent%
16 You have good attitude towards AIS
practice in VAT collection 10 20 0 45 25 20 100
17 You have achieved maximum
effectiveness and improvement 10 40 0 20 30 20 100
18
Your limited knowledge about AIS
greatly affects VAT collection process 55 15 10 15 5 20 100
19 Your complain about VAT got answer
timely in the authority 60 15 10 10 5 20 100
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As it is clearly seen from the above table 4.5, statement No. 17, respondents were asked on their effectiveness
and improvement in tax collection after registered for VAT. As a result 40% of them agree, 30% strongly
disagree, 20% disagree and finally 10% strongly agree. Therefore it is concluded that majority 40% them have
improvement in tax revenue after registered for VAT, but also 50% of them in general do not agree, disagree
(20%) and strongly disagree (30%) on their effectiveness and improvement in tax collection after registered for
VAT.
In the above table 4.5, statement No. 18, respondents were asked that their limited knowledge affects VAT
Collection process. The result indicates that 55% strongly agree, 15% agree, 15%disagree, 10% neutral and
finally 5% strongly disagree. Therefore, it can be concluded that the major factor that determine the accounting
information system practice of VAT payers is limited knowledge about how to use the system.
In the above table 4.5, statement No. 19, respondents were asked toward the complain about VAT gets answer
timely as a result 60% of them agreed strongly, 15% agree, 15% agree, 10% disagree, 10% neutral and finally
55% strongly disagree. Therefore, it can be concluded that the majority has strongly agree on the timely
solution to their problems.
IV. CONCLUSION AND RECOMMENDATION
Conclusion
AIS is one of the most important functions of an organization for measuring and evaluating the effectiveness
and efficiency of its financial activities. The main concern of this study is to assess those factors that hinder the
AIS practice of Wolaita soddo tax revenue authority in VAT collection. On the basis of the data obtained from
primary source through (interview and questionnaire), the present work made an attempt to study the practice of
AIS in the collection of VAT.
In addition the system of information management and planning, network infrastructure management, custom
procedure codes, standard integrated government tax administration system (SIGTAS), office maintenance
system, model type of declaration, extended procedure code (EPC), practice (application) of AIS in collecting
tax were thoroughly investigated. Furthermore possible solutions were made for the efficient, effective
application (practice) of AIS in the collection of tax by the Wolaita soddo tax revenue authority office.
Finally major conclusion were drawn as follows
AIS is essential for long-run success by providing reliable accounting information to users, simplify the
record keeping process and provide relevant information for decision making. AIS played a great role in
facilitating VAT collection process to increase government revenue.
The tax revenue authority Wolaitasodo branch office registered VAT payers follow the rules and
regulations set out by government. The authority provided timely answer for VAT payers; if they rise
complain about VAT. As a result, VAT payers achieved maximum revenue collection improvement after
they have been registered for VAT.
The authority did not create adequate awareness on the application of AIS to VAT payers and employees. It
did not update the skill of its employees. Wolaita sodo tax revenue authority office was also not much
realized the awareness creation of purposes and benefits of AIS.
The employee in Wolaita sodo tax revenue authority office has not higher understanding of what
accounting and what AIS in practice is tocollect VAT. There are factors that hinder AIS practice or
implementation in VAT collection in case of Wolaita sodo tax revenue authority office. Among these the
most common factors are lack of skilled man power, lack of technological advancement in the country,
limited availability of resource and lack of awareness of VAT payers about AIS.
The offices system software maintenance is done by other outside technician rather than the offices IT
department. This negatively affects the AIS practice in VAT collection process.
The authority did not have a standardized measure to see the performance of new employees about AIS.
The organization did not use advanced AIS application for VAT collection.
Wolaita sodo tax revenue authority office did not have a well standardized motivational factor to employees
in the form of incentive and rewards to improve their commitment about AIS practice.
Recommendation
This part of the paper contains some significant possible solution of the research problems. Based on the study
conducted the following necessary points are recommended as a solution for AIS practice (application) problem
in Wolaita sodo tax revenue authority office.
The authority should create adequate awareness to the society (VAT payers and employees) about AIS
practice in VAT collection. The organization should also hire those highly skilled, flexible and experienced
employees and should use advanced AIS application to effectively implement in VAT collection process.
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Regarding the computer maintenance it should be done by the IT department rather than outside technician.
The organization should update the skill of IT department employee’s to make the maintenance service
within the authority.
The organization should have a standardized measure to employee’s professional performance in AIS
practice, especially for new employees. The authority must update the skill of its existing employees and
new employees through on job and pre job training.
The authority is advised to have a well standardized motivational factors such as reward and incentives to
improve employee’s commitment in practice of AIS for VAT collection.
Finally, different training and seminars should be organized and given by the authority to the society for the
practice of AIS in the collection of VAT is going to grasped and capture by all interested entities.
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