Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence

Packaging, labels, and brands are one of the main attractions for products to increase sales. Community Service Activities are carried out in Cikeusal Subdistrict, Serang Regency, with the target of being business actors producing chips in Sukaratu Village, Cikesal District, Serang Regency. Community Service Activities are carried out with the aim of providing an understanding of the emping-producing citizens regarding the importance of packaging, labeling and branding on a product that can increase sales levels and will automatically increase their economic income. The socialization was adjusted to the problems and needs faced by emping entrepreneurs in Cikeusal District. The method of implementing the activity consists of three stages. The first stage of preparation includes pre-survey, team formation and coordination of teams and participants as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through outreach (presentation of material) and discussion. The third stage is the evaluation and reporting stage. Evaluation is carried out by comparing the conditions of the participants before and after the program implementation with the interview and observation methods. After that, a report was prepared. The material presented in the socialization was regarding the form of a legal entity and its important function of having a business license and business licensing mechanism. All stages of this activity have reached 100% implementation and have resulted in outcomes including understanding of community service participants about the importance of packaging, labeling and branding on a product.

AbstrakPenelitian ini bertujuan pengujian secara empirik tentang pengaruh return on asset (ROA), net profit margin (NPM), debt to eqiuty ratio (DER), leverage operasi, dan ukuran perusahaan terhadap praktik perataan laba. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan selama periode 2009-2012. Dengan menggunakan teknik purposive sampling diperoleh 22 sampel perusahaan dan dianalisis dengan menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa (1) return on asset berpengaruh terhadap perataan laba, (2) net profit margin berpengaruh terhadap perataan laba, (3) debt to equity ratio tidak berpengaruh terhadap perataan laba, (4) ukuran perusahaan tidak berpengaruh terhadap perataan laba, (5) leverage operasi tidak berpengaruh terhadap perataan laba, (6) nilai R 2 sebesar 0,122 menunjukkan bahwa 12,2% variasi perataan laba dapat dijelaskan oleh variabel return on asset, net profit margin, debt to equity ratio, ukuran perusahaan, dan leverage operasi, serta sisanya 87,8 % dijelaskan oleh faktor-faktor lain diluar model.

The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.

Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian   menunjukkan bahwa Alokasi  Pajak  Antar  Periode, Book   Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.