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ISSN: 2581-2912    frecuency : 4   format : Electrónica


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Volume .5 Number SIJDEB, Vol. 5, No.1, March 2021 Year 2021

6 articles in this issue 

Hassan Abdul,Umaru Mustapha Zubairu,Bilkisu Abubakar

This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative... see more

Pags. 1 - 16  

Benedict Valentine Arulanandam,Yan Ran Lee

The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010.  This study draws the attention towards the top 50 pu... see more

Pags. 17 - 40  

Fida Muthia,Reza Ghasarma,Sri Andaiyani

This study tries to prove whether there is an influence between the level of financial literacy, gender and age of a person on his ability to do retirement planning. This study uses a survey method by distributing questionnaires online. The sample of this... see more

Pags. 41 - 50  

Ida Subaida,Triska Dewi Pramitasari

Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variabl... see more

Pags. 51 - 62  

Bintang Lazuardi Benteng Buana Muslim,Abdul Moin

This study aims to determine how the effect of ownership structure on debt policy with financial constraints as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The partial results of foreign, manageria... see more

Pags. 63 - 90  

Lukita Tripermata,Syamsurijal AK Syamsurijal AK,Tertiarto Wahyudi,Luk Luk Fuaddah

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 ... see more

Pags. 91 - 110