Browsing by Author "Sanni, Mubaraq"

Now showing 1 - 5 of 5
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    ax Audit Management, Technology Integration and Performance of State Internal Revenue Service in Southwest, Nigeria
    (IlomataInternational Journal of Tax and Accounting, 2024-07-31) Olumoh, Alabi Olumoh; Sanni, Mubaraq
    The State Internal Revenue Services in Southwest Nigeria struggle with tax compliance rates and revenue generation optimization due to inadequate audits and low technology adoption, which affects detection, evasion reduction, accountability, and transparency in tax administration. Therefore, this study investigated the impacts of tax audit management (TAM) and technology integration (TI) in improving the performance of SIRS in Southwest Nigeria. The study employed a cross-sectional quantitative survey research design, data were collected from 383 management personnel across various SIRS offices in South-West, Nigeria. PLS-SEM was employed to examine the impact of TAM and TI on SIRS performance. The findings indicate that TAM significantly enhances SIRS performance, with a coefficient of 0.440, a t-statistic of 2.736, and a p-value of 0.006, suggesting that effective tax audits boost revenue generation and reduce tax evasion. TI also positively influences SIRS performance, with a coefficient of 0.328, a t-statistic of 2.143, and a p-value of 0.032, emphasizing its role in streamlining tax processes and improving compliance. However, the combined interaction effect of TI and TAM on SIRS performance is not statistically significant, with a coefficient of -0.050, a t-statistic of 0.523, and a p-value of 0.601. This study concludes that both TAM and TI independently contribute to SIRS performance, their combined effect does not significantly enhance the operational efficiency of tax authorities. Based on these findings, the study recommends that SIRS in Southwest Nigeria should prioritize the adoption of comprehensive tax audit management strategies and leverage technology to automate and optimize tax processes.
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    Budgetary Control, Budget Reward and Organizational Performance among Listed Manufacturing Companies in Nigeria
    (Faculty of Management Sciences, Usmanu Dan Fodio University., 2020-10-25) Sanni, Mubaraq; Ogunsola, Adebowale; Usman, Muhammed Kamaldeen
    This research work explored how business performance in manufacturing sector is influenced by the use of budgeting for control and rewards in Nigeria. In this empirical i adopted survey design,, and all manufacturing businesses in Lagos State which are publicly traded as at 2018 constituted the study population. The study selected 185 respondents from the population, through purposive sampling technique. The research used primary data, while questionnaire was the main instrument employed in collecting the data. After the data collection, the study analysed the data through the application of regression analysis. It was empirically reflected that the use of budgeting for operation control is, directly and strongly associated with business performance. Moreover, it was reflected that performance is directly and strongly influenced by the use of budgeting for rewards determination in majority of the manufacturing firms that were investigated. It is concluded that budget as a control mechanism and budget reward system tend-to improve organizational performance, if the system is effectively operated. It is e that oreanization’s be ly operated. It is therefore, recommended that organizations should be using budget in a more effective way to control their activities and id serve as a basis for rewarding managers and other employees for good performance.
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    Corproate Social Responsibility and Profitability of Selected Deposit MOney Banks in Nigeria: A Panel Analysis
    (Ilorin Journal of Management Sciences, 2014-06-25) Sanni, Mubaraq; Kadir, Abdulraheem Olayiwola; Abdul-Baki Zayyad
    Spending without knowing the future returns generated for an organization could cumulatively put an organization into financial problems in the future. To this end, Corporate Social Responsibility (CSR) expenditure should rather improve the profitability position of an organization and not otherwise. This study examines the impact of corporate social responsibility expenditure on the profitability of Nigerian Deposit Money banks. Secondary data sourced from the banks' financial statements between 2007 and 2011 were employed in the analysis. Purposive sampling technique was adopted to select ten out of the existing twenty one Deposit Money Banks currently operating in Nigeria. Correlation and Panel data regression model was adopted to provide answer to the research questions raised. The results show that expenditure on CSR has no significant impact on banks' profitability, implying that care should be exercised by Nigerian banks on the amount committed to CSR so as not to jeopardize their profits and wealth maximization objectives.
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    Effect of tax innovation and capacity building on financial sustainability of the Nigeria Revenue Service
    (FUDMA Journal of Accounting and Finance Research (FUJAFR), 2026-03-31) Olumoh, Yusuf Alabi; Sanni, Mubaraq; Mustapha, Abdulrasaq; Ademokoya, Alade Ayodeji; Abdulrauf, Lukman Adebayo-Oke
    Purpose: The revenue authorities in both developed and developing nations, including Nigeria, continue to grapple with challenges such as widespread tax evasion, low voluntary compliance, and weak technological frameworks. These issues underscore the pressing need for integrated strategies that combine tax innovation with institutional capacity building to foster financial sustainability. This study investigated the effect of tax innovation and capacity building on the financial sustainability of the Nigeria Revenue Service (NRS). Methodology: The study adopted a descriptive survey design and stratified sampling. The data were collected from a sample of 294 employees, drawn from a total population of 1,112 NRS staff across the six North Central states in Nigeria. The analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and conclusion: Results showed that tax innovation has a strong and statistically significant positive effect on financial sustainability (β = 0.525, p = 0.000), while capacity building has an insignificant effect on financial sustainability (β = 0.175, p = 0.140). However, capacity building significantly moderated the relationship between tax innovation and financial sustainability (β = 0.138, p = 0.048). The study concluded that tax innovation substantially enhanced financial sustainability. Implication of findings: Findings indicated that innovation in tax processes reduces inefficiencies, enhances compliance, and strengthens revenue collection, all of which contribute to a more financially sustainable tax system. However, suggesting that capacity-building efforts alone may not independently translate into sustainable financial outcomes within NRS, and both strategies should be integrated for optimal results.
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    Impact of Intellectual Capital Components on Performance of Listed Deposit Money Banks (DMBs) in Nigeria
    (Faculty of Arts, Management and Social Science Journal, Edo University, Iyamho., 2019-12-20) Sanni, Mubaraq; Usman, Muhammed Kamaldeen
    The financial crisis and earlier recapitalization of Nigerian banks has been so challenging that merger and acquisitions have become survival strategies adopted by DMBs, this is caused by the mismanagement of their intellectual capital. Based on this, the study examined the impact of intellectual capital components on performance of listed DMBs in Nigeria, to achieve this, three (3) in components of intellectual capital were identified viz: Structural capital, Relational capital and Human capital while the performance was measured using VAIC model. The study used Ex post facto research design with the of the research design with the population consisting of the twenty-two licensed Deposit Money Banks in Nigeria, due to unavailability of data, nineteen (19) DMBs were chosen as the sample size. Using generalized least square (GLS) regression, the study found a positive significant relationship between structural capital and performance of DMBs apital and performance of DMBs as evidenced by the P-value of 0.000 at 1% level of significance. This implies that, if structural capital is well managed, it will influence the financial performance of the firm. The study also found a a not significant positive relationship between human capital, relational capital and performance of DMBs. The study therefore concluded that only structural capital out of the three identified components of intellectual capital influences the financial performance of DMBs in Nigeria while others are not significant. The study recommends that business executives and the entire stakeholders in the Nigerian Banking sector should begin to realize and treat intellectual capital as very important business resource