Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...

Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to improve competitiveness increase company performance. The purpose this study determine influence intellectual on firm value with financial performance as intervening variable manufacturing companies listed IDX for 2018-2020 period. This research quantitative nature by taking 126 samples...

The purpose of this research is to find out the impact company’s value added intellectual capital from 2019-2020. This used quantitative approach, which using numeral data and descriptive statistics. sample utilizes “BUMN20 - index” that reported financial statement 2019-2020 It has a positive outcome in terms profit. result will be tested whether it significant or not. When ‘f’ below its confi...

The International Forum on Translation Technology will be held on the theme of cooperative work between humans and the computer. As an example of the cooperative work, the present situation and prospects for the machine translation value-added network (MT-VAN) service will be described below. In the MT-VAN, users, the machine translation systems and the translators are satisfactory linked by th...

In this paper, considering the increasing importance of intellectual capital (IC), we focus on effects not only IC but also its three components Turkish banks’ financial performance by using VAIC (Value Added Intellectual Coefficient) model. We use a sample 20 banks operating in Turkey over period 2013/Q4 - 2019/Q3. measure two widely accepted accounting ratios; namely, ROA and ROE. The results...

This study examined the impact of intellectual capital and its elements (e.g., human capital, structural employed) on profitability, market value, productivity all 30 publicly traded banks listed Dhaka Stock Exchange in Bangladesh. The used unbalanced panel data with 146 observations for period 2016–2020. Data was collected from annual reports websites corresponding banks, as well website Excha...