https://journal.jis-institute.org/index.php/jat <p><strong>Open Access Journal</strong></p> <p><strong>e-ISSN <a href="https://portal.issn.org/resource/ISSN/2808-7127">2808-7127</a></strong></p> <p>Journal of Accounting and Taxation (JAT) is a peer-reviewed journal which publishes original research papers. JAT has been published since 2021. It is currently published in March, July and Nopember</p> <div class="journal_intro_2">The journal publishes original full-length research papers in all areas related to hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, taxation and relevant subjects. It is devoted to enhancing research outlets for the finance and accounting disciplines in the world. The topics related to this journal include but are not limited to Audit expectation gap, Auditing standards, Financial Accounting, Taxation, Social and Environmental Accounting, Management Accounting, Corporate Governance, Financial Reporting, Market for audit services, Public sector accounting and auditing.</div> Training & Research Institute - Jeramba Ilmu Sukses en-US Journal of Accounting and Taxation 2808-7127 <p>Copyright for this article is retained by the author(s), with first publication rights granted to the journal.</p> <p>This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (<a href="http://creativecommons.org/licenses/by/4.0/">http://creativecommons.org/licenses/by/4.0/</a>)</p> https://journal.jis-institute.org/index.php/jat/article/view/1102 <p>Tax compliance risk management is a modern management method to improve the compliance of taxpayers in general and large enterprises in particular. Over the past 10 years, tax compliance of large enterprises has become a significantly concerned issue of policymakers and tax administrators over the world. Due to the goal of profit maximization, the complex nature of business operations and spread across many regions and countries, large enterprises, especially multinational corporations, are at the high risk rate of tax compliance. The article uses a set of compliance risk assessment criteria of enterprises and secondary data from 556 large enterprises in Vietnam to assess the level of risk, classified by economic sector and type of business. The results show that the foreign-invested economic sector and the type of limited liability company with 2 or more members have the highest level of compliance risk while the state sector and the 100% State owned enterprises have the lowest risk. Therefore, it recommends that improving tax compliance and reforming tax incentive policies, especially for FDI enterprises are of necessity.</p> Thi Cam Giang Nguyen Thi Thanh Hoai Nguyen Copyright (c) 2023 Thi Cam Giang Nguyen, Thi Thanh Hoai Nguyen https://creativecommons.org/licenses/by/4.0 2023-03-04 2023-03-04 3 1 39 52 10.47747/jat.v3i1.1102 https://journal.jis-institute.org/index.php/jat/article/view/1065 <p><em>This study which is on the influence of taxpayers' perception of public sector fiscal responsibility on voluntary tax compliance is motivated by the quality of government fiscal responsibility, the level of tax compliance by the public and the reported low level of tax buoyancy and elasticity in Nigeria. The study adopts cross sectional survey research design. Four hundred and three (403) copies of valid questionnaire were used for the study; this represents 85% of the respondents. The collected data were analyzed using both descriptive and inferential statistics. The proposed hypotheses for the study were tested using regression analysis. The study provides evidence to show that voluntary tax compliance is low in Rivers State, Nigeria as on the average, voluntary tax compliance produced a mean score of 2.0928 and standard deviation of 0.469592.The study also provides evidence indicating that public accountability, government fiscal transparency, balanced and surplus budget, public information dissemination and government public engagements are key drivers of voluntary tax compliance and their relationships with voluntary compliance are positive and significant. Hence, it could be reasonably concluded that voluntary tax compliance is lacking in Rivers State leading to the recommendations that revenue authorities in Rivers State, Nigeria should intensify efforts to identify, register and bring to the tax net all eligible taxpayers operating in the formal and informal sectors by synergizing with financial firms and various professional bodies and trade unions. Public institutions should make public accountability and fiscal transparency their core mandate so as to earn public confidence geared towards improved tax compliance behaviour. </em></p> Osirim Monday Copyright (c) 2023 Dr. Osirim Moday https://creativecommons.org/licenses/by/4.0 2023-03-03 2023-03-03 3 1 10.47747/jat.v3i1.1065 https://journal.jis-institute.org/index.php/jat/article/view/1077 <p><em>This study examined the moderating effect of earnings persistence on the relationship between </em><em>International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings</em></p> Sunny Biobele Beredugo Copyright (c) 2023 Sunny Biobele Beredugo https://creativecommons.org/licenses/by/4.0 2023-03-03 2023-03-03 3 1 22 38 10.47747/jat.v3i1.1077