Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada manajemen laba. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesiaahun 2010-2015. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sebanyak 30 perusahaan sebagai sampel dengan 180 amatan. Data dikumpulkan dengan metode dokumentasi. Uji regresi linear berganda digunakan sebagai teknik analisis data..Berdasarkan hasil analisis, ditemukan bahwa kepemilikan institusional berpengaruh positif pada manajamen laba. Kepemilikan manajerial tidak berpengaruh pada manajemen laba. Kompetensi dewan komisaris dalam bidang spesifikperusahaan berpengaruh negatif pada manajamen laba. Kompetensi dewan komisaris dalam bidang akuntansi tidak berpengaruh pada manajamen laba. Kompetensi dewan komisaris dalam tata kelola perusahaan berpengaruh negatif pada manajemen laba. Kata kunci:Konsentrasi kepemilikan, kompetensi, manajemen laba.

This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP).This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants who had experience participating in and not participating in VDP as well as an informant who had knowledge of VDP. The results of the study are divided into three perceptions. The first perception is related to VDP fairness, the aspect of fairness does not cover all taxpayers, considering that VDP's goal to increase tax revenue is prioritized on the momentum of post-pandemic economic recovery. The second perception is related to government centered which prioritizes the ease of data collection for tax authorities. The third perception regarding the implementation of digital-based VDP, the digitization of E-Form has not paid attention to the level of readiness of understanding technology and infrastructure for individual taxpayers, so there is a tendency to use the services of other parties. This research contributes practically to both taxpayers and tax authorities. For taxpayers as a consideration in utilizing digital-based tax services and for tax authorities as a reference for future policies.