The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means that the government succeeded in conducting Tax Amnesty program which has the impact of the company will not do Tax Avoidance

Penelitian ini membahas tentang kebijakan kepemilikan, profitabilitas dan tarif pajak yang dapat mempengaruhi kebijakan hutang. Tujuan dari penelitian ini adalah (1) Untuk mengetahui apakah Kepemilikan Institusional mempengaruhi Kebijakan Hutang (2) Untuk mengetahui apakah Profitabilitas berpengaruh terhadap Kebijakan Hutang (3) Untuk mengetahui apakah Tingkat Pajak mempengaruhi Hutang. Penelitian Makalah ini menggunakan jenis penelitian yang mereplikasi pengembangan. Penelitian ini termasuk Penelitian Penjelasan. Penelitian ini mengambil sampel dari populasi menggunakan teknik Pengambilan Sample. Dengan menggunakan dua jenis variabel, yaitu Variabel Dependen (variabel dependen) dan variabel independen (variabel independen). Hasil dari penelitian ini adalah variabel kepemilikan institusional yang berpengaruh signifikan terhadap kebijakan hutang, profitabilitas berpengaruh signifikan terhadap kebijakan dividen, variabel tarif pajak tidak berpengaruh signifikan terhadap kebijakan hutang. Keyword : Leverage, Institusional Ownership, Profitability

This research aim to know partially and simultaneously influence the understanding of the laws and ethics of the public accounting profession for a career as a public accountant election. This type of research is qualitative descriptive. The data source is the primary data. Population, sample and respondents were accounting students UNIBA Surakarta, sampling with random sampling. The research instrument used questionnaires in the validity and reliability. Data analysis method used descriptive test, classic assumption test including normality test, multicolinearity test, heteroscedasticity test, autocorrelation test for hypothesis testing using multiple linear regression with t test, F test and test determiasi (R2). H1 result t count > t table (3.591 > 1.991), and the significance 0.001 < 0.05 so Ha is received, so the understanding of the laws public accountant influence on the selection of a career as a public accountant. H2 result t count > t table (2.054 > 1.991), and the significance 0.043 < 0.05 so Ha is received, so the understanding of the public accounting profession ethics influence the election of a career as a public accountant. Test F, F count > F table (13.543 > 3.115) and significance < 0.05 (0.000 < 0.05), the Ha received so H3 result is that an understanding of the laws and ethics of the public accounting profession simultaneously affect the election as a career public accountant.Key words: Law, Public Accountant, Professional Ethics, Career Selection

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

AbstrakPenyampaian laporan keuangan yang terlambat dapat menyebabkan penurunan harga jual saham dan minat investor dalam berinvestasi. Menurunnya minat investor terjadi akibat dari adanya ketidakakuratan informasi yang disebabkan karena keterlambatan dalam penyampaian laporan keuangan. Audit Delay merupakan jangka waktu antara tanggal berakhirnya tahun buku dengan tanggal laporan audit diterbitkan. Penelitian ini memiliki tujuan untuk menguji faktor penentu Audit Delay yaitu