Tujuan dari penelitian ini yakni untuk dapat mengetahui dan menganalisis pengaruh firm size (Ln Total Aset) terhadap kinerja keuangan (ROA), untuk dapat mengetahui dan menganalisis pengaruh leverage ratio (DAR) terhadap kinerja keuangan (ROA), untuk dapat mengetahui dan menganalisis pengaruh leverage ratio (DER) terhadap kinerja keuangan (ROA dan untuk dapat mengetahui dan menganalisis pengaruh firm size (Ln Total Aset) dan leverage ratio (DAR dan DER) berpengaruh secara simultan terhadap kinerja keuangan (ROA). Firm Size (Ln Total Aset) berpengaruh positif dan signifikan terhadap kinerja keuangan (ROA), Leverage Ratio (DAR) berpengaruh negatif dan signifikan terhadap kinerja keuangan (ROA), Leverage Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan (ROA) dan Firm Size (Ln Total Aset) dan Leverage Ratio (DAR dan DER) secara simultan berpengaruh signifikan terhadap kinerja keuangan (ROA) pada perusahaan pertambangan.

When a taxpayer complies with all of his or her tax obligations and uses all of their tax privileges, this is known as taxpayer compliance. Tax revenue increases with better taxpayer compliance; conversely, when taxpayer compliance is low, tax revenue and state treasury both decline. As a result, DJP introduced the M-Pajak application and E-Form system, one of the tax administration reforms, with the goal of facilitating taxpayer access to more individualized, quicker, and MSMEs-friendly income tax reporting. The purpose of this study is to determine whether MSMEs taxpayer compliance in Pematang Serai Village, Langkat Regency, North Sumatra, is influenced by how simple M-Pajak and E-Form are to use. 35 MSME taxpayers made up the sample. The research methodology is quantitative, and descriptive statistics with multiple linear regression techniques are used for data analysis. According to the study's findings, M-Pajak and E-Form accessibility both partially and concurrently influence taxpayer compliance.This demonstrates that the simpler a DJP application or system is to use, the higher the rate of taxpayer compliance will be because it's simpler for taxpayers to comply with their tax responsibilities.

This research aimed to analyze the reaction of stock prices and the total shares before and after the announcement of the covid-19 in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.idx.co.id  with the sample of 50 companies. The observation period was at 31 January and  31 March 2020. The method research was a comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results showed that the announcement of covid-19 had an effect on stock prices as seen from the value (2-tailed) is 0.000 < 0.05. Meanwhile, the Covid-19 announcement did not affect the total shares, as seen from the value (2-tailed) is 0.490 > 0.05. Limitations: This research only observed one research object. The observation period was at 31 January and  31 March 2020. That is only examined 1 company sector, besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and Total Shares.

The purpose of this study is to analyze the impact of the corona virus on total shares in all company sectors on the Indonesia Stock Exchange. This study examines whether there are differences in total shares before and after Covid-19 was announced in Indonesia. The data consists of total shares on January 31, 2020 (30 days before the announcement of COVID-19) and total shares on March 31, 2020 (30 days after the announcement of COVID-19) for all company sectors on the IDX. The method used is descriptive quantitative. The analysis technique in this study consists of descriptive statistics and hypothesis testing using the nonparametric MANOVA method on the STATCAL software. The results showed that there was a significant difference in the total shares before and after the announcement of the first case of covid-19 in Indonesia in sectors 1, 3, 4, 6, 7, 8 and 9, indicated by a significant value per company sector in all sectors < 0, 05, while for sectors 2 and 5 there is no significant difference. The value of the permutation test p-value is 0.01, i.e. < 0.05 level of significance, it can be concluded that overall, there is a significant difference in total shares 30 days before and after the announcement of COVID-19.