GATR Journal of Accounting and Finance Review (GATR-AFR)
Vol. 6 (1) APRIL - JUNE 2021
Issue DOI: 10.35609/afr.2021.6.1
Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis
Author(s): Nirmala Devi Mohanadas, Abdullah Sallehhuddin Abdullah Salim, Suganthi Ramasamy
Affiliation: Faculty of Business, Multimedia University, 75450 Air Keroh, Melaka, Malaysia.
Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia.
Keywords: Cash ETR; corporate tax avoidance; GAAP ETR; permanent BDT; total BTD.
Received: March 28, 2021 | Accepted: June 30, 2021
Type of Paper: Empirical | Vol. 6(1) Page: 44 – 53
Reference to this paper should be referred to as follows: Mohanadas, N.D; Salim, A.S.A; Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis,Acc. Fin. Review, 6(1): 44 – 53. https://doi.org/10.35609/afr.2021.6.1(1)
|
Performance Analysis of Mobile Banking During the COVID-19 Pandemic Period Comparing with the Pre-pandemic Period of Covid-19: An Empirical Study on Bangladesh
Author(s): Md. Ruhul Amin, Md.Nahiduzzaman
Affiliation: Department of Finance and Banking, Islamic University, Bangladesh
Keywords: Mobile Banking, COVID-19, Financial Performance, Hypothesis.
Received: April 10, 2021 | Accepted: June 30, 2021
Type of Paper: Empirical | Vol. 6(1) Page: 54 – 68
Reference to this paper should be referred to as follows: Amin, M.R; Nahiduzzaman, M. (2021). Performance Analysis of Mobile Banking During the COVID-19 Pandemic Period Comparing with the Pre-pandemic Period of Covid-19- An Empirical Study on Bangladesh, Acc. Fin. Review, 6(1): 54 – 68. https://doi.org/10.35609/afr.2021.6.1(2)
|
Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia
Author(s): Ida Farida Adi Prawira, HanifaZulhaimi
Affiliation: Universitas Pendidikan Indonesia, Bandung, Indonesia
Keywords: Employee Income Tax; Tax Policy; Tax Incentive; Covid-19
Received: April 10, 2021 | Accepted: June 30, 2021
Type of Paper: Empirical | Vol. 6(1) Page: 69 – 77
Reference to this paper should be referred to as follows: Prawira, I.F.A; Zulhaimi, H. (2021). Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia, Acc. Fin. Review, 6(1): 69 – 77. https://doi.org/10.35609/afr.2021.6.1(3)
|
   Call for Papers | Journal Policy & Ethics | Copyright & Conflict of Interest | Subscribe GATR Journals | Site Map | Contact Us