The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.

The spread of the Covid-19 Pandemic that hit Indonesia at the end of 2019 caused a downturn in various sectors, especially the economic sector, including MSME players, who experienced a significant decrease in turnover. In order to maintain stability and restore the national economy, the government issued a tax incentive policy (PMK Number 82/PMK.03/2021) to continue to support MSME productivity during the Pandemic. This study aims to determine how much influence the Government-borne Final Income Tax Incentives (DTP) given to MSME actors on the sustainability of MSMEs registered at one of the Primary KPPs in Bandung City during the Covid-19 Pandemic. The method used in this research is explanatory research with a quantitative approach. The data used uses primary data in the form of a questionnaire addressed to taxpayers of MSME actors registered at one of the KPP Pratama in Bandung, which 35 respondents fill in. The study results show a significance value (Sig.) of 0.046 <0.05 in the T-Test test, so the researchers concluded that the DTP Final Income Tax Incentive positively affected the sustainability of MSMEs during the Covid-19 Pandemic. The simple linear regression equation formed is Y = 16.480 + 0.387X with a coefficient of determination of 0.115 (11.5%). This condition means that the dependent variable DTP Final Income Tax Incentive has the ability of 11.5% in explaining the variance on the sustainability of MSMEs, and there is still 88.5% of the variance explained by other independent variable factors. Therefore, it is necessary to have other independent variables, such as Tax Rates, Tax Socialization, and Financial Conditions, to affect the sustainability of MSMEs during the co-19 Pandemic simultaneously.

AbstrakPenelitian ini bertujuan untuk mengetahui dan mempengaruhi pengaruh konflik kerja-keluarga dan komitmen organisasi terhadap kinerja kerja dengan kepuasan kerja sebagai variabel mediasi di PT Panoramaland Development Jakarta. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan PT Panoramaland Development Jakarta. Sampel yang digunakan untuk objek dalam penelitian ini adalah 53 karyawan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik saturated sampling atau sensus, yaitu seluruh populasi diambil sampelnya. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sebagian konflik kerjakeluarga tidak berpengaruh signifikan terhadap kinerja kerja, sebagian konflik kerja-keluarga tidak berpengaruh signifikan terhadap kepuasan kerja, sebagian komitmen organisasi tidak berpengaruh signifikan terhadap kinerja kerja, komitmen organisasi memiliki efek positif yang signifikan terhadap kepuasan kerja. pekerjaan, dan kepuasan kerja memiliki efek positif yang signifikan terhadap kinerja pekerjaan. Kata kunci: Konflik kerja-keluarga; komitmen organisasi; kinerja kerja; kepuasan kerja the influence of work-family conflict and organizational commitment to job performance with job satisfaction as a mediating variable Abstrak This study aims to determine and influence the effect of work-family conflict and organizational commitment on work performance with job satisfaction as a mediating variable at PT. PanoramalandDevelopment Jakarta. This study uses quantitative research methods. The population in this study were all employees of PT. Panoramaland Development Jakarta. The sample used for the object in this study were 53 employees. The sampling technique in this study used a saturated sampling technique or census, ie all the population was sampled. The analytical method used in this study uses multiple linear regression analysis. The results in this study indicate that partially work-family conflict has no significant effect on work performance, partially work-family conflict has no significant effect on job satisfaction, partially organizational commitment has no significant effect on work performance, organizational commitment has a significant positive effect on job satisfaction. work, and job satisfaction have a significant positive effect on job performance.

Lebih dari 1 tahun Covid 19 mewabah di dunia yang mengakibatkan banyak sekali perubahan mulai dari bidang kesehatan sampai bidang ekonomi. Salah satunya berdampak di Dusun Siyono Kulon Desa Logandeng, masyarakat disana juga terdampak akibat adanya pandemi. Dusun dengan luas wilayah 30.000 Meter, jumlah penduduk 535, 160 kartu keluarga (KK). Pelaksanaan kegiatan pengabdian masyarakat ini melibatkan seluruh warga desa Logandeng di Dusun Siyono Kulon, Gunungkidul, Yogyakarta. Mayoritas penduduk bermata pencaharian petani ini mengeluhkan adanya kesulitan dalam menjual hasil panen mereka. Selain itu penduduk setempat juga kurang memahami pemasaran secara digital serta pengelolaan keuangan dengan baik dan benar. Tujuan kegiatan ini yaitu menjelaskan mengenai strategi pemasaran digital dan perencanaan keuangan. Metode yang dilakukan yaitu dengan ceramah, diskusi dan pendampingan melalui YouTube dan grup sosial media. Materi yang disampaikan pada pengabdian masyarakat ini yaitu strategi pemasaran digital dan perencanaan keuangan. Hasil dari kegiatan ini adalah strategi pemasaran digital dan perencanaan keuangan yang menyeluruh oleh peserta.