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
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564

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
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2604

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
868

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
603

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
2056