Published: April 14, 2021

Articles

An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria

10.20885/jca.vol2.iss3.art1
Emmanuel John Kaka (1), Abdullahi Bala Ado (2)
(1) Department of Accounting, Federal University Gashua, Yobe State, Nigeria ,
(2) Department of Accounting, Al-Qalam University Katsina, Nigeria
119-128
PDF
532

Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies

10.20885/jca.vol2.iss3.art2
Yoseph Togu Marsahala (1), Dianwicaksih Arieftiara (2), Noegrahini Lastiningsih (3)
(1) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia ,
(2) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia ,
(3) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
129-140
PDF
2350

The relationships among love of money and unethical behaviour

10.20885/jca.vol2.iss3.art3
Farieza Rahman (1)
(1) PT. TASPEN (Persero), Jakarta, Indonesia
141-150
PDF
807

Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure

10.20885/jca.vol2.iss3.art4
La-Dibba Aulia Widyaniandhita (1), Mahfud Solihin (2)
(1) Departement of Accounting, Universtas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Departement of Accounting, Universtas Gadjah Mada, Yogyakarta, Indonesia
151-164
PDF
581

Determinants of tax avoidance: Evidence from Indonesian mining industry

10.20885/jca.vol2.iss3.art5
Umi Sulistiyanti (1), Aristianto Dwi Saputra (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
165-174
PDF
1861