This study is aimed to examine the effect of financial distress, real earnings management, and corporate governanceon tax aggressiveness. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with fixed effect approach method. The results of this study indicate that financial distress does not affect on tax aggressiveness. While from real earnings management variables, only through manipulation of sales as which affects positive significantly on tax aggressiveness. On the contrary, manipulation of the production and manipulation of discretionary expenses precisely give the opposite effect. In addition, corporate governance consists of the audit committee and the percentage of institutional ownership can reduce tax aggressiveness, meanwhile the third measure (the percentage of independent commissioners) shows the opposite result..

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may threaten state revenues. This research is quantitative research with multiple linear regression models with panel data. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements of companies listed on IDX from 2011 to 2015. The samples are selected using a purposive sampling method with the number of samples of 50 companies. The results suggest that tax expenses and tunneling are negatively associated with transfer pricing decisions while the bonus is not associated with transfer pricing decisions.

The self-assessment system tends to provide a loophole for companies to reduce tax payment. The great benefit of the tax to the community links tax with social responsibility. This study aims to investigate the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating these effects. The analysis in this study was conducted on 34 non-financial companies listed on the Indonesia Stock Exchange and were participants of 2014-2018 PROPER selected using purposive sampling so that 170 observations were obtained. This study employs two-panel data regression models, namely models with and without corporate governance, as a moderating variable. The result suggests that environmental responsibility performance and social responsibility disclosure are negatively associated with tax aggressiveness. However, corporate governance fails to strengthen these negative influences

This research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

This study analyzes the relation between CSR disclosure and GCG to the firm value of Indonesia's food and beverage companies. The study is designed as quantitative research based on a multiple linear regression model. This research sample consists of 20 food and beverage companies that meet the criteria of having complete financial statements and annual report for the year 2018 and 2019 with a total of 40 observations. The result suggests that CSR disclosure has a significant effect on firm value. On the contrary, GCG does not affect firm value. These findings reflect that Indonesia's food and beverage companies should improve CSR implementation if they intend to obtain a positive response from the market. Also, the company should evaluate the implementation of GCG, not only aim to comply with the regulation, but also to enhance its quality.