<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization  era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan pada saat masa new normal pandemi covid-19 khususnya untuk perusahaan Badan Usaha Milik Negara. Studi ini untuk mengetahui: (i) pengaruh disiplin kerja terhadap kinerja karyawan perusahaan (employee performance); (ii) pengaruh motivasi kerja karyawan terhadap kinerja karyawan perusahaan (employee performance); (iii) insentif karyawan memperkuat atau memperlemah pengaruh antara disiplin kerja terjadap kinerja karyawan perusahaan (employee performance); dan (iv) insentif  karyawan memperkuat atau memperlemah pengaruh antara motivasi kerja terhadap kinerja karyawan perusahaan (employee performance). Penelitian ini unik karena studi kami ini menganalisis mengenai disiplin kerja dan motivasi kerja karyawan-karyawan perusahaan pada masa new normal pandemic covid-19 saat ini. Data dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data primer yang dikumpulkan dari kuesioner yang disebarkan kepada beberapa perusahaan yang masuk kategori Badan Usaha Milik negara (BUMN) yang ada di DKI Jakarta dan merupakan perusahaan yang sudah go publik pada Indonesia Stock Exchange. Penelitian ini menyebarkan 150 kuesioner penelitian yang harus diisi oleh para responden yang merupakan karyawan yang bekerja di BUMN di Jakarta. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) disiplin kerja berpengaruh signifikan terhadap employee performance; (2) motivasi kerja karyawan berpengaruh signifikan terhadap employee performance; (3) insentif karyawan berperan sebagai pemoderasi untuk memperkuat pengaruh antara disiplin kerja terjadap employee performance. dan (4) insentif karyawan tidak berperan sebagai pemoderasi untuk pengaruh motivasi kerja terjadap employee performance.

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.<br />Keywords : tax avoidance

<p><em>Tax</em><em>ation</em><em> is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (</em><em>Drafted</em><em> </em><em>State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of </em><em>Taxes</em><em>, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of  Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of  of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the  DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and  skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the  DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at </em><em>SMK </em><em>Budi Asih</em><em> and class XII</em><em> </em><em>students at SMK Dharmasava with </em><em>online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.</em></p>