The purpose of this study is to empirically investigate the effect of financial constraints and corporate governance as moderating variables on the determinants of tax avoidance, which includes foreign activity, corporate social responsibility, and political connections. All companies listed on the Indonesia Stock Exchange from 2017 to 2019 are the objects of this study. The panel data regression was used to address the research question. The findings show that foreign activity, corporate social responsibility, and political connections significantly affected tax avoidance with alpha 5%. The results also show that corporate governance can reduce the positive impact of foreign activity, corporate social responsibility, and political connection on tax avoidance with alpha 1%.Moreover, financial constraints may strengthen the positive impact of corporate social responsibility on tax avoidance with alpha 5%. The findings further provide empirical evidence about one of the strategies businesses use to conduct tax avoidance, notably foreign activity, corporate social responsibility, and political connection. Thus, companies that implement good corporate governance could reduce corporate tax avoidance acts, which can harm the company’s image and lead to a decrease in company value. This study discovered a new proxy for measuring financial constraints, as well as developments in the political connection.

This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The data collection technique used in this research is data collected from the annual financial reports of Manufacturing Companies which have been published through the Indonesian Stock Exchange website for 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expenses have a negative and insignificant effect on Profit Management in Manufacturing Companies that are listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously has no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017 – 2019 period.  Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Teknik pengumpulan data yang digunakan dalam penelitan ini yaitu data yang dikumpulkan dari laporan keuangan tahunan Perusahaan Manufaktur yang telah dipublikasikan melalui website Bursa Efek Indonesia tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 – 2019.

This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expense has a negative and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously have no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period.  Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019.

The purpose of this study was to determine the effect of the performance of local government apparatus and regional financial managers on the implementation of good governance for employees of the Koto XI Tarusan District. This type of research is quantitative. Data is processed using multiple linear regression using a questionnaire. The results showed that there was an influence between the performance of the local government apparatus (X1) on the implementation of good governance and there was an influence between regional financial managers (X2) on the implementation of good governance by employees of the Koto XI Tarusan District.  Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja aparatur pemerintah daerah dan pengelola keuangan daerah terhadap penerapan good governance pegawai Kecamatan Koto XI Tarusan. Jenis penelitian ini adalah kuantitatif. Data diolah dengan menggunakan regresi linear berganda dengan menggunakan kuisioner. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara kinerja aparatur pemerintah daerah (X1) terhadap penerapan good governance dan terdapat pengaruh antara pengelola keuangan daerah (X2) terhadap penerapan good governance pegawai Kecamatan Koto XI Tarusan.

Good corporate governance daln corporate social responsibility perusalhalaln merupalkaln falktor penting untuk pengembalngaln jalngkal palnjalng perusalhalaln. Meskipun banyak penelitian tentang corporate governance dan corporate social responsibility, penelitian tentang sifat hubungan antara kedua konsep ini dan bagaimana hubungan ini terwujud di seluruh konteks kelembagaan masih jarang.  Implementalsi good corporate governance dalpalt mempengalruhi corporate social responsibility perusalhalaln. Hubungaln alntalral good corporate governance daln corporate social responsibility perusalhalaln salngalt menalrik untuk diteliti, alpalkalh semalkin balik good corporate governance malkal semalkin luals alktivitals atau pengungkapan corporate social responsibility yalng dilalkukaln perusalhalaln? Beberapa studi yang telah ditelaah dalam artikel ini membuktikan bahwa implementasi good corporate governance berdampak positif pada kualitas dan pengungkapan corporate social responsibility. Tinjauan ini diharapkan dapat memajukan penelitian masa depan mengenai hubungan corporate governance dan corporate social responsibility.