GPH-International Journal of Social Science and Humanities Research

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

Mpimnee Lucky, Baridoo Friday, Micah Leyira C. — Mon, 06 Oct 2025 00:00:00 +0000

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 — Thu, 16 Oct 2025 10:26:31 +0000

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, Guntur Eko Saputro, R. Djoko Andreas Novalino — Thu, 16 Oct 2025 10:49:19 +0000

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.

STATE RESPONSIBILITY TOWARD PARTICIPANTS OF THE NATIONAL HEALTH INSURANCE: A WELFARE STATE AND GOOD GOVERNANCE PERSPECTIVE

Rifni Irma Safitri, M. Fakih, Kasmawati Kasmawati, Sunaryo Sunaryo, Ahmad Zazili — Sun, 26 Oct 2025 10:45:32 +0000

This study examines the state’s responsibility toward participants of Indonesia’s National Health Insurance (JKN) program from the perspectives of welfare state theory and good governance principles. Drawing on constitutional mandates, statutory frameworks, and international health governance standards, the discussion highlights the legal, social, and administrative obligations of the Indonesian government to ensure universal access, equity, and accountability in healthcare provision. Despite significant progress, challenges such as regional disparities, administrative inefficiencies, and financial constraints remain. By integrating welfare state ideals with robust governance mechanisms, Indonesia can enhance the effectiveness, fairness, and sustainability of JKN, ensuring the fulfillment of citizens’ constitutional right to health.

MANAGEMENT DES INSTITUTIONS PUBLIQUES ET PRIVÉES A L’ÉPREUVE DES CULTURES LOCALES EN AFRIQUE : Cas de la Radio-Télévision Ivoirienne (RTI-Côte d’Ivoire)

Adou Saint-Blanc KASSY, DOTE Chantal, Tiamba TRAORE — Tue, 28 Oct 2025 11:19:43 +0000

This article reflects on the content of the program schedules broadcast on the channels of the Ivorian public television, namely RTI1 and RTI2 of the RTI Group. Using a historical-analytical approach, it highlights the social issues of the television dramas that these media offer to the public.

Through this critical review, it appears that the policy of taking local content into account is not effective. Indeed, three key elements highlight the deficit of local fiction. They are: First, the perception of local fiction as a colonial legacy.

Secondly, a lack of specialization among the actors involved in positioning the local sector, and finally, thirdly, the development of a system seen as an obstruction to the dissemination of local content.