In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation

The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic activities. The objective of this research is to determine the effect of tax incentives and government stimulus assistance on the performance of UMKM in Boyolali Regency. The population in the research is all people in Boyolali who have micro, small and medium enterprises (UMKM) with the random sampling method and the number of samples is 93. The research used primary data. The method to determine the effect between the independent variable and the dependent variable is the research instrument test, classical assumption test, and multiple regression analysis tests using SPSS 23 version. Based on the research, the results show that tax incentives and government stimulus assistance affect the performance of UMKM in the Boyolali regency.

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dengan variabel kontrol likuiditas, pertumbuhan penjualan dan umur perusahaan. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 20 sampel perusahaan dengan kurun waktu 3 tahun sehingga didapat 60 sampel perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi data panel. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F. Hasil uji regresi data panel menunjukkan bahwa secara bersamaan ukuran perusahaan dengan variabel kontrol likuiditas, pertumbuhan penjualan dan umur perusahaan mempunyai pengaruh terhadap profitabilitas. Sedangkan secara parsial variabel yang berpengaruh secara signifikan terhadap profitabilitas adalah ukuran perusahaan likuiditas, pertumbuhan penjualan. Sedangkan variabel umur perusahaan tidak signifikan mempengaruhi profitabilitas.

The purpose of the study is to test the impact of good corporate governance, intellectual capital, and corporate size on food and beverage performance. This study sample is a food and beverage company registered in the Indonesian stock exchange. The analysis used in this study is linked to linear regression analysis. Studies show that good corporate governance consists of a few indicators, these indictments show that the size of the board of commissioners affects financial performance (roa), independent commissioners have no effect on financial performance (roa), and independent auditing committees affect financial performance (roa) and institutional ownership. No influence on financial performance (roa), the manager's ownership has no effect on financial performance (roa), and the committee's size also affects financial performance (roa). Apart from good company governance indicators, intellectual capital has no effect on financial performance (roa), and the company's size also affects financial performance.

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.

No abstract