Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier.

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara  ketidakpercayaan pada pihak fiskus, norma subjektif dan sistem perpajakan terhadap tax evasion. Data yang digunakan dalam penelitian ini berupa data primer dengan menyebarkan kuisioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Tampan Kota Pekanbaru. Pengambilan sampel menggunakan metode random sampling sebanyak 100 wajib pajak orang pribadi. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketidakpercayaan pada pihak fiskus dan norma subjektif tidak berpengaruh terhadap tax evasion. Sedangkan, sistem perpajakan berpengaruh terhadap tax evasion, yang mengindikasikan bahwa pelaksanaan sistem perpajakan di Indonesia sudah baik sehingga kecenderungan wajib pajak untuk melakukan tax evasion berkurang.

In this study discussing the topic of interest currently in the field of tax accounting is about book tax difference. With the aim of knowing the influence between earning management, liquidity, and tax management on book tax difference. The study predicts that companies with high earning management, high liquidity, and high tax management will have a high tax difference as well. The total population in this study was 406 service companies and samples that will be used as many as 165 service companies listed on the indonesia stock exchange (IDX) period 2017-2019. Data analysis using SPSS 20 and Structural Equation Modeling -Partial Least Square (SEM-PLS) using Warppls 6.0 software. The results of this study found that earning management had a negative and significant effect on book tax difference, liquidity had no effect on book tax differrence, and tax management had a positive and significant effect on book tax difference.

This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.