Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu sektor yang berpotensimemberikan sumbangsih terhadap penerimaan pajak Negara. Kepatuhan wajib pajakUMKM masih sangat rendah, khususnya kepatuhan wajib pajak UMKM yang terdaftar diKPP Pratama Singaraja pada tahun 2015-2017 belum mencapai 50%. Tujuan penelitian iniadalah untuk menguji pengaruh tarif pajak, pemahaman perpajakan dan sanksi perpajakanterhadap kepatuhan wajib pajak UMKM. Teori yang digunakan dalam penelitian ini adalahtheory of planned behavior. Sebanyak 100 Wajib Pajak Orang Pribadi UMKM dipilihmenjadi responden dengan menggunakan rumus slovin. Metode penentuan sampel padapenelitian ini adalah accidental sampling dan teknis analisis data penelitian ini menggunakananalisis regresi linier berganda. Hasil penelitian menunjukkan bahwa tarif pajak, pemahamanperpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajakUMKM baik secara simultan maupun parsial.Kata kunci: Tarif pajak, pemahaman perpajakan, sanksi perpajakan, kepatuhan wajib pajakUMKM

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.

One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.

The phenomenon of transfer pricing may occur due to management motivation to avoid tax, especially transfer wealth (earnings) between related parties. The aim of this study is to determine the effect of tax, exchange rate, profitability, and leverage manufacturing companies on the decision to transfer pricing. The research was conducted at a manufacturing company registered in Indonesia Stock Exchange (IDX), with purposive sampling method. The samples obtained are 15 companies with observation period for 3 years so that the number of samples is 45. Data obtained by downloading annual report of manufacturing companies listed on the Stock Exchange in 2014 - 2016. Analytical techniques used are logistic regression. The results of this study indicate that tax, profitability, and leverage have a positive influence on the company's decision to transfer pricing. While the exchange rate variable does not affect the company's decision to transfer pricing. Keywords: transfer pricing, taxes, exchange rate, profitability, leverage

Tujuan penelitian ini adalah untuk mengetahui pengaruh kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada kepatuhan wajib pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar dan efektif pada tahun 2016 di Kantor Pelayanan Pajak Pratama Denpasar Timur. Sampel dalam penelitian ini diperoleh berdasarkan perhitungan penentuan sampel dengan menggunakan rumus Slovin, maka jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 100 sampel WPOP yang terdaftar sebagai Wajib Pajak Orang Pribadi di KPP Pratama Denpasar Timur. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan WPOP yang terdaftar di KPP Pratama Denpasar Timur. Hal ini berarti bahwa apabila kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada Kantor Pelayanan Pajak Pratama Denpasar Timur semakin membaik maka akan semakin meningkatkan kepatuhan wajib pajak dalam membayar pajak di Kantor Pelayanan Pajak Pratama Denpasar Timur.