One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness

This study aim to find the empirical evidence of the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses annual reports of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 -2017. Using purposive sampling, this study obtained 51 companies that fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data was examined using multiple regression analyses with data panel. Tax avoidance practice in this research is proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses its political connections to lower tax payments. Variable executive characters have no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard for determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means the taxation office (KAP) the big four who has a good quality hasn't been able to conclude the company not doing tax avoidance practice.

this study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 -2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters have no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn't been able to conclude the company not doing tax avoidance practice.

This study aims to determine whether there is an influence between emotional intelligence, spiritual intelligence and learning behavior on the level of accounting understanding . This accounting understanding is measured by grades in introductory accounting courses, intermediate financial accounting, advanced financial accounting . Emotional intelligence in this study was measured using self-knowledge, motivation, empathy, social skills. Spiritual intelligence was measured using being flexible, dealing with and overcoming pain, aversion to causing harm and being independent. Learning behavior was measured using the habit of following lessons, reading books, visiting the library, and taking exams. This research uses non probability sampling method with purposive sampling technique . The data processing technique uses SPSS 2 0 by performing multiple regression tests. This study uses a questionnaire distributed via google form with the number of respondents as many as 104 Batam State Polytechnic students. The results found that, firstly, emotional intelligence has a positive influence on accounting understanding . Second, spiritual intelligence has a positive influence on accounting understanding. Third, learning behavior has a positive influence on accounting understanding.

Abstrak Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh kecerdasan emosional dan spiritual signifikan dan positif terhadap kepemimpinan transformasional pejabat Politeknik Negeri Batam. Penelitian ini juga menguji apakah terdapat perbedaan baik kecerdasan emosional, spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan di Politeknik Negeri Batam. Sampel dari penelitian ini adalah 60 sample. 30 sampel merupakan dosen aktif Jurusan Manajemen Bisnis sebagai representasi jurusan yang dipimpin oleh perempuan, dan 30 sampel lainnya merupakan dosen aktif Jurusan Elektro sebagai representasi jurusan yang dipimpin oleh laki-laki. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh kecerdasan emosional dan kecerdasan spiritual secara signifikan dan positif terhadap kepemimpinan transformasional. Tidak ada perbedaan signifikan kecerdasan emosional, kecerdasan spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan.