Penelitian ini bertujuan untuk menganalisa pengaruh Intellectual Capital, Size dan Leverage sebagai variabel independen terhadap Integritas Laporan Keuangan sebagai variabel dependen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa Efek Indonesia periode tahun 2015 hingga 2018. Sampel yang diperoleh dengan menggunakan metode Purposive Random Sampling. Jumlah perusahaan sampel sebanyak 13 perusahaan dengan waktu pengamatan selama 4 tahun, sehingga total sampel adalah sebanyak 52 data. Metode analisis yang digunakan adalah teknik analisis regresi linier berganda dengan software SPSS. Hasil penelitian pengujian statistik menunjukkan bahwa: 1) Intellectual Capital berpengaruh terhadap Integritas Laporan Keuangan, 2) Size perusahaan berpengaruh terhadap Integritas Laporan Keuangan, dan 3) Leverage tidak berpengaruh terhadap Integritas laporan Keuangan

The research objective was to find out whether there was an effect of tax incentives on MSME taxpayer compliance during the COVID-19 pandemic with the level of trust in the government as a moderating variable. The sampling technique used is Accidental Sampling. The research sample are 100 respondents. Data collection through distributing questionnaires. Statistical testing to support Structural Equation Modeling (SEM) analysis using SmartPLS version 3.0 software. The results of the study document that tax incentives have a positive effect on MSME taxpayer compliance. The level of trust in the government is not able to moderate the effect of tax incentives on MSME taxpayer compliance.

<p><em>This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.</em></p><p><strong><em>Keywords; </em></strong><em>Tax Aggressiveness; Profitaility; Size; Earnings Management</em></p>