GPH-International Journal of Social Science and Humanities Research

Deterrence and Tax Morale: The moderating effect of corruption in Nigeria

Mpimnee Lucky — 2025-10-06

This study investigates the influence of deterrent on tax morale; the moderating effect of corruption in Nigeria. The study adopted a quantitative cross-sectional design, population was three hundred and eighty-four (384) individual tax payers across various regions in Nigeria. Data was collected through structured questionnaires administered to participants using Partial Least Squares Structural Equation Modeling (PLS-SEM). Three hypotheses were tested. The results indicate that both deterrence measures; penalties and tax audits have significant and positive effects on tax morale. However, corruption did not significantly moderate the relationship between deterrence and tax morale. This study recommends Nigeria Revenue Service(NRS or the Service) and other relevant tax authorities should strengthen the legal framework for imposing and enforcing tax penalties. Tax authorities in Nigeria should intensify audit efforts and improve audit coverage, especially among high-risk and self-employed taxpayer categories.

GENDER AND POWER DYNAMICS IN 1 COR 10:31–11:16: AN ANALYSIS OF PAUL’S GOSPEL MESSAGE

Paul Danbaki Jatau — 2025-10-16

This study analyzes gender and power dynamics in 1 Corinthians 10:31－11:16, focusing on Paul’s guidance to the Corinthian church concerning cultural practices, gender roles, and their implications for Christian identity and community. The passage addresses eating, worship, and bodily expression, providing a framework to examine the intersection of gender, authority, and cultural expectations in the Greco-Roman context. Employing a narrative-critical method, the article situates the text within its historical and cultural context to demonstrate how Paul maintains ecclesiastical order while affirming the dignity of both women and men in the faith community. The interpretation of the head covering motif is central to this analysis, as it is often misinterpreted as a directive that supports patriarchal dominance. This article contends that the gospel serves as the interpretive key to these dynamics in the Corinthian church. It asserts that Paul’s instructions should be understood as a call to respect local customs while promoting inclusivity that transcends traditional gender boundaries. This study contributes to ongoing discussions about gender, authority, and community dynamics in contemporary Christian thought.

DEFENSE BUDGET PREPARATION BASED ON LIFE CYCLE COST (LCC) AS AN EFFORT TO IMPROVE THE READINESS OF TNI'S DEFENSE EQUIPMENT

Bambang Irwanto — 2025-10-16

This study analyzes the Life Cycle Cost (LCC)-based defense budgeting as an effort to improve the readiness of the Indonesian National Armed Forces (TNI)'s Main Weapons Systems (Alutsista). To date, Indonesia's defense budget has tended to focus on the procurement of new defense equipment, while aspects of maintenance, modernization, and long-term logistical support have not been fully accommodated. This creates an imbalance between capital expenditures and maintenance expenditures, which has resulted in a degradation of the operational readiness of defense equipment. This study uses a qualitative approach with descriptive-analytical methods, through in-depth interviews, observations, and documentation studies at the Ministry of Defense, TNI Headquarters, the three branches of the TNI, and defense experts. The results indicate that the LCC concept has not been fully integrated into defense budget planning due to regulatory constraints, limited life cycle cost data, and a lack of human resource capacity. However, there is a strong awareness that implementing LCC can improve transparency, efficiency, and fiscal sustainability in supporting the readiness of TNI's defense equipment. This study recommends the need for budget regulation reform to enable multi-year budgeting, strengthen the maintenance and operational cost database, and improve human resource competency in LCC analysis. Furthermore, synchronization between institutions (Ministry of Defense, Indonesian National Armed Forces (TNI), Ministry of Finance, Bappenas, and economic experts) is key to realizing more realistic budget planning oriented toward long-term readiness. With consistent implementation of the LCC, the defense budget will not only be more effective and efficient but will also ensure the TNI's continued combat readiness in the face of dynamic global threats.