Original Research
The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients

Yevilia Yevilia; Mukhlasin Mukhlasin

Volume 7, Issue 6 , June 2020, Pages 307-319

  This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies ...  Read More

Original Research
The Impact of Global Covid-19 Pandemic on Small and Medium Enterprises in Ghana

Benard Korankye

Volume 7, Issue 6 , June 2020, Pages 320-341

  The general concern about the impact of covid-19 which was declared a pandemic by World Health Organization on businesses, livelihoods and economies is what triggered this research. The objective was to find out the impact of covid-19 on the statuses small and medium enterprises in Ghana using SME’s ...  Read More

Original Research
Supply Chain Management for Agro Products in Bangladesh; Logistics Support for Capturing Market by Ensuring Balanced Distribution

Md. Abu Issa Gazi

Volume 7, Issue 6 , June 2020, Pages 342-362

  Agro business, supply chain management (SCM) means reach agro products to the market in time. The future economic prosperity of Bangladesh depends largely on the prosperity of agriculture. And the success of agriculture depends on ensuring proper supply of agricultural products to the appropriate market. ...  Read More

Conceptual Paper
Tax on Forgiven Debts: Fiji Income Tax Act Vs Islamic Perspective

Shivneil Raj; Mohammed Riaz Azam

Volume 7, Issue 6 , June 2020, Pages 363-369

  An uncollected tax is a debt to the state. In Fiji, individuals’ pay income tax if they earn more than FJD$30,000 under the Income Tax Act 2015 (ITA). Thus, the purpose of this paper is to critically evaluate the stand of debt forgiveness by the lender to the borrower in the Fiji Income Tax Act ...  Read More