.

Abstract. Compliance issues are often an obstacle for the state in maximizing tax revenues. Therefore, the purpose of this study was to determine the effect of taxpayers' consciousness and tax knowledge on personal taxpayer compliance. The population in this study are personal taxpayers who are registered at the Cibeunying Primary Tax Service Office. The sampling technique used is Convinience Sampling. The data source used is primary data obtained from distributing questionnaires to 50 taxpayers at random and according to the criteria registered at the Cibeunying Primary Tax Service Office. The method used in this study is multiple regression analysis with the help of IBM SPSS 23 software. Before carrying out multiple regression analysis, the normality test and classical assumption test are performed first. The results of the study show that the variable of taxpayer awareness has a positive and significant effect on personal taxpayer compliance. And the tax knowledge variable has a positive and significant effect on personal taxpayer compliance. Abstrak. Permasalahan kepatuhan sering kali menjadi kendala negara dalam memaksimalkan penerimaan pajak. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak dan pengetahuan pajak terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayan Pajak Pratama Cibeunying. Teknik pengambilan sampel yang digunakan adalah Sampel Convinience. Sumber data yang digunakan merupakan data primer yang diperoleh dari pembagian kuesioner kepada 50 wajib pajak secara acak dan sesuai dengan kriteria yang terdaftar di Kantor Pelayan Pajak Pratama Cibeunying. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan software IBM SPSS 23. Sebelum melakukan analisis regresi berganda dilakukan terlebih dahulu uji normalitas dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Dan variabel pengetahuan pajak  berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.

The purpose of this study was to examine the effect of gender diversity on firm risk with tax avoidance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used SPSS version 20.0 to process the data. The sample of this research is 51 manufacturing companies listed on the IDX using multiple regression panel data. This study uses financial statement data for the 2015 – 2019 period. The findings of this study are (1) there is a negative effect of gender diversity on tax avoidance; (2) there is a negative effect of gender diversity on firm risk; (3) there is a positive effect of tax avoidance on firm risk; (4) Gender diversity has an influence on firm risk through tax avoidance. The limitations of this study are as follows: the research sample is only in manufacturing companies listed on the Indonesia Stock Exchange with a limited number of samples because during the observation period there are companies that are losing, suspending, and delisting. Therefore, this research suggests that (1) Further research can expand the scope of the research sample or compare it with companies in other industrial sectors. (2) Further research can increase the number of other variables, such as Corporate Social Responsibility by using the Blau-Index measurement (1975) so that the measurement can be more detail and constructive. (3) Further research can use other samples in Asean countries by comparing the success rate of anti-corruption disclosure in ASEAN countries. The practical implications include the following: (1) the role of gender diversity in the company is very necessary for implementing Good Corporate Governance (GCG) thus a healthy company will be created so that the company's risk does not occur in the future. (2) the role of the government is needed in making policies so that companies do not do tax evasion. The originality of the research includes this study, which is the first to analyze gender diversity on firm risk through tax avoidance.

The decrease of sharia commercial banks performance in the several years (2014-2017) may be caused by the low of implementation of good corporate governance's (GCG) principles. And the low of implementation can caused by the low of Quality of Management Accounting Information System (QMAIS). This study aims to prove empirically that QMAIS can influence the implementation of GCG so that it has impact on company performance. The study uses survey as the research method which the method of data collection is by distributing the questionnaire to the managers in the middle management level. The research population is 42 banks of all banking institutions in Bandung City with the target population are 12 banks of all Sharia Commercial Banks in Bandung. The sampling technique uses convenience sampling. Further, the hypothesis testing will be done by using SEM-PLS statistical techniques. The study results show that QMAIS does not have influence on the implementation of GCG. Then, the implementation of GCG has positive and significant influence on company performance, it can be interpreted that the better the implementation of GCG, the better the company performance.