<p align="center"><strong>Abstract</strong></p><p>Twenty years ago, nobody will ever think that the world will experience what we are experiencing right now.  The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia.  It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality.  It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.</p>

This research aims to test whether dividend policy is affected by profitability, liquidity, leverage and firm size. Previous studies findings still need to be reconciled as they are not conclusive (as for Ahmad and Wardani (2014), Kaźmierska-Jóźwiak (2015) and Pinem and Dwi (2016)). This study uses logistic regression to analyse manufacturing companies, listed on Indonesia Stock Exchange. The result of this study showed that profitability and firm size has significantly associated with dividend policy, while liquidity and leverage has not significantly associated with dividend policy. It could help investors to consider firm asset tangibility and its effectiveness to earn profit while deciding to invest in a manufacturing company.

This paper attempts to study taxpayers' perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.

<p class="Normal0">With the development of globalization, corporate social responsibility has become a hot subject of shared concern for all nations in the globe. The lack of CSR performance in modern China has prompted worries about CSR in both academic and practical circles in China. In this work, the authors continue Liao's research and seek to re-analyze if CSR is connected to financial fraud. Through the analysis of A-share companies in the construction industry listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, this paper finds that CSR scores are negatively correlated with financial fraud activities, which suggests that CSR companies are less likely to engage in financial fraud. Thus, to some degree, it may also argue that CSR is an ethical activity that has the power to minimize corporate financial misbehavior.</p>

<p><em>Tax avoidance</em> banyak dilakukan oleh wajib pajak karena hal ini bersifat legal. Penelitian ini bertujuan untuk mengetahui lebih lanjut pengaruh proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta <em>leverage</em><em> </em>terhadap <em>tax avoidance. </em>Sample dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015 – 2017. Jumlah sample yang digunakan sebanyak 63 perusahaan yang diambil melalui <em>purposive sampling</em>. Metode analisis penelitian ini menggunakan anlsisis regresi data panel. Hasil penelitian menujukkan bawa ukuran perusahaan dan <em>leverage</em> berpengaruh terhadap <em>tax avoidance.</em> Keterbatasan dalam penelitian ini adalah jumlah sampel perusahaan yang digunakan hanya dalam periode waktu tiga tahun sebanyak 63 perusahaan dan variabel yang digunakan hanya proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta <em>leverage</em><em>.</em></p>