The research aims to examine the effect of company size, leverage and corporate social responsibility on tax avoidance. Using sample selection of purposive sampling in the population of manufacturing companies in the Paper and Advertising Industry, Printing and Recording Media sub-sectors because the condition of the company remained stable despite the economic crisis. Data processing multiple linear regression analysis with SPSS statistics found that partial leverage has a significant effect on tax avoidance while company size and Corporate Social Responsibility do not have a significant effect on tax avoidance.

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This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved.

This study aims to determine the compliance of taxpayers for Micro, Small, and Medium Enterprises (MSMEs) in Jakarta. The research is based on the level of SME tax compliance that has not yet reached the target, the development of online socialization, e-commerce transactions, and the application of accounting standards to increase the compliance of MSME taxpayers. This research uses quantitative methods with multiple regression analysis through statistical data analysis software SPSS. With primary data collected through equestionnaires and literature review, used 395 entries from respondents. The results of this study prove that the tax socialization variables and the application of accounting standards affect taxpayer compliance, while E-Commerce does not affect the compliance of MSME taxpayers in Jakarta. The results of this study can be a reference for the contribution of MSME practice, become material for consideration of making regulations for the government, as well as teaching input on knowledge of tax socialization via online and the application of accounting standards based on this research affecting MSME taxpayer compliance, as well as a scientific reference for subsequent researchers.

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