The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.

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Tax is one of the main sources of state revenue. The bigger the tax, the better the state finances. However, for the taxpayers, tax payments are a burden. On the other hand, the company is subject to state tax because its’ activities are the tax object, which is a value-added tax. The aim of this study were to find out the policy of the implementation of Tax Planning of Value Added Tax implemented by PT Toyotomo Indonesia and PT RKN Forge Indonesia, to analyze the proper implementation of Tax Planning in the efficiency of the amount of Value Added Tax Payable, and to analyze the impact of the Tax Planning Implementation on Value Added Tax at PT Toyotomo Indonesia and PT RKN Forge Indonesia. The method used was descriptive quantitative. The data used in this research were primary and secondary data. The data collecting techniques used were interviews, observation, and documentation. The data analysis used was descriptive quantitative analysis with study case approach. The results of the research of Taxation Implementation at PT Toyotomo Indonesia and PT RKN Forge Indonesia related to Value Added Tax to efficient the VAT payable is good and in accordance with the applicable tax regulation. The impact of the tax planning implementation on VAT is minimizing the taxes by conducting activities that are likely to minimize the tax costs such as tax saving, avoiding violations of tax regulations, optimizing the creditable input tax, utilizing the 0% tax facilities.

This study aims to examine the effect of Profit Sharing Financing and Qardh Financing on Net Profit Sharia Commercial Bank. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis to determine the level of relations or effect that given by Profit Sharing Financing and Qardh Financing on Net Profit and processed by using software SPSS 16. While data used are secondary data with quantitative data types during the period 2014- 2019. Population of this study is Sharia Commercial Bank companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 6 companies. Based on the result of the research, the test of simultaneously results with the statistical test show that the variable Profit Sharing Financing and Qardh Financing simultaneously affected. The result of coefficient determination shows that Net Profit (Y) is influenced by Profit Sharing Financing (X1), Qardh Financing (X2) as much as 64.1% and the remaining left is influenced by other variables as much as 35.9%.

The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income.   Keywords : Net Profit, Sales, Operational Costs