This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance.
Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure
Human resources are the most important asset in an organization, because it is the source that controls the organization and maintains and develops the organization in the face of various demands of the company. The purpose of this research is to examine the influence of servant leadership and organizational communication on organizational commitment to Livingstone Cafe & Bakery Bali Seminyak employees. In this study used the method of census (total sampling) in determining the sample of 57 respondents, through multiple linear regression analysis techniques. Based on the results of the analysis can be seen that servant leadership has a positive and significant influence on organizational commitment to employees Livingstone Cafe & Bakery Seminyak Bali. Organizational communication has a positive and significant influence on organizational commitment to Livingstone Cafe & Bakery Bali Seminyak employees.
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