This study aims to examine the effect of good corporate governance (GCG) mechanisms, leverage, and profitability on tax avoidance. The GCG mechanism is measured by several elements, such as the board of directors, independent commissioners and the audit committee. This research was conducted on energy sector companies as many as 19 companies out of 74 companies listed on the Indonesian Stock Exchange. Research data were obtained from financial reports and analyzed using multiple linear regression with the SPSS statistical program. The results of this study indicate that the board of directors and leverage have an effect on tax avoidance, while the independent commissioner, audit committee and profitability variables have no effect on tax avoidance

The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.

Penelitian ini bertujuan untuk melihat pengaruh profitabilitas, likuiditas dan leverage terhadap tax aggressiveness. Variabel profitabilitas, likuiditas dan leverage sebagai variabel independen dan tax aggressiveness sebagai variabel dependen. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode pengambilan sampel pada penelitian ini adalah purposive sampling, sehingga jumlah sampel pada penelitian ini adalah 24 perusahaan.Penelitian ini menggunakan analisis regresi linier berganda.Sebelum melakukan analisis regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil penelitian ini secara parsial menunjukkan bahwa variabel profitabilitas, likuiditas dan leverage tidak berpengaruh terhadap kinerja perusahaan.

The impact of the COVID-19 pandemic has caused several Micro, Small and Medium Enterprises to decrease their production due to decreased demand from customers, one of which is our Service partner. Through this service, we hope that we can help our partners in overcoming production problems as well as in terms of bookkeeping. In this service activity the Service team has visited the Service partner to gather information regarding the main needs in the production process to sales, and the result is that the Service team donated equipment in the form of a high-speed sewing machine as much as 1 (one) unit to partners, the sewing machine can be used in production activities, previously in production our partners used the manual method, so with the help of this machine it is possible to increase the production capacity of partners. The method used in this service activity is a visit, on the first visit the Service team explores information related to business development and the obstacles or problems faced so far, then the Service team carries out service activities that answer the problems or constraints described by partners, the distribution of grants in the form of 1 unit of high speed sewing machine and assistance in simple bookkeeping procedures is a solution to the problems or obstacles experienced by partners so far. The Devotion Team hopes that partners will be better in running Micro, Small and Medium Enterprises. The real evidence from the work of 1 unit of high speed machine is the increase in production capacity to double before only being able to produce 10 units of production per day after the addition of a high speed sewing machine, production to 20 units per day and what's interesting is that our partners have implemented simple bookkeeping adequate and appropriate