Published: April 14, 2021

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

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
185

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

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
448

The relationships among love of money and unethical behaviour

Farieza Rahman (1)
(1) PT. TASPEN (Persero), Jakarta, Indonesia
141-150
212

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

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
231

Determinants of tax avoidance: Evidence from Indonesian mining industry

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
318