This study aims to examine the effect of good corporate governance (GCG) mechanisms, leverage, and profitability on tax avoidance. The GCG mechanism is measured by several elements, such as the board of directors, independent commissioners and the audit committee. This research was conducted on energy sector companies as many as 19 companies out of 74 companies listed on the Indonesian Stock Exchange. Research data were obtained from financial reports and analyzed using multiple linear regression with the SPSS statistical program. The results of this study indicate that the board of directors and leverage have an effect on tax avoidance, while the independent commissioner, audit committee and profitability variables have no effect on tax avoidance

The purpose of this study is to analyze the financial performance of commercial banks listed on the Indonesia Stock Exchange. For the short term, the results of this study are expected to determine the financial performance of commercial banks listed on the Indonesia Stock Exchange during the observation period. Financial performance is one of the most important elements on which investors base their decisions. The results of this study are not only useful for investors, but also useful for the general public who want to use banking services, in terms of choosing a healthy bank to save the funds they have. For the long term, the results of this study are expected to contribute to the field of accounting, especially financial accounting courses and financial statement analysis. The results of this study can be used as material for compiling case studies in both courses and used in the learning process. The research objective can be achieved by collecting secondary data in the form of a company's financial statements that are the subject of research, tabulated data, and then analyzed using the time series method and trend analysis.