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This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness.

This study aimed to examine whether self-efficacy (SLF), self-regulated (SRG), computer attitude (CMPT), and student engagement (S.E.) were the factors forming the competency of student accounting computers (ACC). This research was also motivated by I-E-O Astin's theory with the empirical conditions that existed in the field. This study's population were accounting students of Semarang State University 2016 and 2017, as many as 200 students. The sampling technique in this study used saturated samples so that all populations were sampled. Data collection used in this study was a questionnaire. The analysis technique used was descriptive analysis and Structural Equation Model (SEM) analysis using AMOS 23. Descriptive analysis results showed that computer accounting competencies, self-efficacy, self-regulation, computer attitude, and student engagement had good data dissemination representations. Furthermore, the study results showed that self-efficacy and self-regulated did not affect computer accounting competencies. Selfefficacy did not affect student engagement. Then self-efficacy and self-regulated did not influence computer accounting competence through student engagement. Computer attitude affected the competence of computer accounting. Selfregulated, computer attitude and student engagement influenced the competence of computer accounting. Computer attitude had an influence on computer accounting competence through student engagement.

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