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.