Manajemen  pajak adalah strategi dan pengelolaan kewajiban perpajakan untuk meminimalkan jumlah beban pajak suatu perusahaan. Variabel yang diduga dapat mempengaruhi manajemen pajak meliputi profitabilitas, capital intensity ratio, size, dan leverage. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, capital Intensity Ratio, Size dan Leverage pada manajemen pajak. Penelitian ini dilakukan di Bursa Efek Indonesia pada Sektor Perusahaan Manufaktur periode 2012-2015, dengan metode nonprobability sampling, khususnya purposive sampling. Pengumpulan data dilakukan melalui Observasi non partisipan. Teknik analisis yang digunakan adalah regresi liniear berganda. Dari hasil analisis data membuktikan bahwa terdapat pengaruh positif profitabilitas, capital intensity ratio, size dan leverage perusahaan  pada manajemen pajak di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Pengaruh tersebut terjadi secara simultan dan parsial. Kata kunci: Profitabilitas, Capital Intensity Ratio, Size, Leverage, Manajemen Pajak

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used is path analysis. Based on the results of path analysis, it is known that earnings management with decreasing income has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on firm value. Earnings management with income decreasing has a negative effect on firm value. Earnings management with decreasing income does not influence indirectly on firm value through tax aggressiveness. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, the main users of financial statements, and also the government. Keywords: company value, earnings management, tax aggressiveness

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance

Pajak merupakan sumber penerimaan terbesar suatu Negara, khususnya Indonesia.Dalam mencapai tingkat kepatuhan wajib pajak dan mempertahankan tingkat kepatuhan meupakan isu yang menjadi perhatian baik di Negara maju maupun Negara berkembang.Penelitian ini dilakukan di Kantor SAMSAT Kabupaten Bangli dengan menggunakan ukuran sampel sebesar 397 orang dengan metode stratified random sampling yaitu dengan memperhatikan tingkatan (strata) pada elemen populasi. Adapun teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menemukan bahwa tarif progresif berpengaruh positif pada kepatuhan wajib pajak. Kualitas pelayanan berpengaruh positif pada kepatuhan wajib pajak. Sosialisasi perpajakan berpengaruh positif pada kepatuhan wajib pajak. Pengetahuan perpajakan wajib pajak berpengaruh positif pada kepatuhan wajib pajak. Penelitian ini diharapkan dapat menajadi motivasi bagi kantor samsat untuk dapat meningkatkan fasilitas fisik maupun non-fisik untuk meningkatkan kepatuhan wajib pajak. Kata kunci: tarif progresif, kualitas pelayanan, sosialisasi perpajakan, pengetahuan wajib pajak, kepatuhan

Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan. Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.

ABSTRAKKinerja keuangan bank merupakan gambaran tingkat keberhasilan yang dicapai oleh bank dalam kegiatan operasionalnya.Tujuan penelitian ini untuk mengetahui buktiempiris pengaruh GCG dan ukuran perusahaan padakinerja keuangan perusahaan perbankan.Teknik penentuan sampel purposive sampling. Total sampel dalam penelitian ini adalah 10 sampeldengan 45 pengamatan selama 5 tahunTeknik analisis data adalah analisisregresi linier berganda.Hasil penelitian membuktikan GCG berpengaruh positif pada kinerja keuangan perusahaan perbankan. Ukuran perusahaan berpengaruh positif pada kinerjakeuangan perusahaan perbankan.Hasil penelitian ini diharapkan bermanfaat bagi perusahaan perbankan agar terus berupaya menerapkan seluruh komponen GCG dan memperoleh peringkat CGPI yang terpercaya sehingga menjadi acuan investor. ABSTRACTBank financial performance is an illustration of the level of success achieved by the bank in its operational activities. The purpose of this study is to find out the empirical evidence of the effect of GCG and company size on the financial performance of banking companies. The technique for determining purposive sampling. The total sample in this study was 10 samples with 45 observation for 5 years. The data analysis multiple linear regression analysis. The results of the study prove that good corporate governance GCG ernance has a positive effect on the financial performance of banking companies. The size of the company has a positive effect on the financial performance of banking companies. The results of this study are expected to be useful for banking companies to continue to strive to implement all components of GCG and obtain a reliable CGPI rating so that it becomes a reference for investors.

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.

This research aims to examine the effect of intelligence, knowledge, work experience and additional employee income on the performance of state civil apparatus. The emergence of the phenomenon regarding there are still many public complaints about public service maladministration within the Bali Provincial Government and the poor assessment of the performance of the State Civil Apparatus in the Bali Provincial Government. The importance of intelligence, knowledge and work experience of an employee greatly determines the quality of the performance produced. Additional income for employees as an additional income obtained by employees is a policy to improve the quality of performance of the state civil apparatus. The method of data collection in this research is a survey method with questionnaire techniques. The sample in this research were 400 employees of the state civil apparatus in the Regional Organizations of Bali Province. The technical analysis of the data used is the Analysis of Multiple Linear Regression. The results of the research show that intelligence influences the performance of the state civil apparatus, knowledge influences the performance of the state civil apparatus, work experience influences the performance of the state civil apparatus, and additional employee income influences the performance of the state civil apparatus. Additional employee income is the most influential variable on the performance of the state civil apparatus compared to other independent variables.