This study aims to examine the effect of the thin capitalization rules on capital structure (leverage) and tax avoidance. This is quantitative research using the difference-in-difference (DID) method, with multiple linear regression models. The sample used in this research is companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements from 2013 up to 2018. The sample selection using the purposive sampling method with the number of samples amounted to 804 observations (firm-year). The regression method employs panel data with a period of six years (2013 to 2018). The results show that the thin capitalization rules reduced the leverage of companies with high and low debt-to-equity ratio (DER). Companies with high DER experience a decrease in leverage 2.3 times greater than companies with low DER. The results also show that the thin capitalization rules do not affect tax avoidance for companies with high and low DER. This research contributes to providing improvement in tax provisions. In practice, it provides recommendations to the Indonesian Tax Authority (ITA) to revise PMK-169/PMK.010/2015 and that ITA should consider using the best practice suggested by the Organization for Economic Co-operation and Development (OECD) in conducting interest limitation (i.e., the fixed ratio rule).

The purpose of this preliminary study is to assist the Indonesian government and investors in predicting the effect of changes in state revenues and expenditures on yields on bonds to be issued under the name "mismatch treasury bills". The yield of treasury bills mismatch debt is proxied with 3-Month Indonesian Bond Yield indicator. By using linear regression analysis, state revenues and expenditure variables do not show a significant influence on the 3-Month Indonesian Bond Yield indicator.

This study aims to determine the implementation of the tasks performed by the Expenditure Treasure of “X” Office in collecting and depositing taxes using Internet Banking and the constraints experienced. By using an exploratory method, it is known that the Expenditure Treasure of “X” Office has carried out his duties in accordance with the applicable regulations. However, during the research, it was found that there was a time when the tax collection on VAT (Value Added Tax) carried out by the Expenditure Treasure of “X” Office according to PMK Number 231/PMK.03/2019 was not implemented on time. The imposition of VAT on purchases of goods above Rp2,000,000 (two million rupiah) was implemented in June 2020 which should have started April 1, 2020. Meanwhile, in carrying out the task of depositing taxes by the Expenditure Treasure of “X” Office, server down problems and system errors still often occur at the beginning of the month and towards the end of the fiscal year. Keywords : Internet Banking, exploratory, Expenditure Treasure of “X” Office, tax payment

Penelitian ini bertujuan untuk membuat model bisnis kanvas beternak  kambing perah dalam rangka pemberdayaan masyarakat di lingkungan penyandang disabilitas di Desa Karangpatihan. Model bisnis kanvas peternakan kambing perah di lingkungan masyarakat Desa Karangpatihan diharapkan dapat menjadi salah satu upaya meningkatkan pendapatan bagi peternak kambing perah non disabilitas maupun disabilitas . Dengan menggunakan metode penelitian kualitatif dan proses pengumpulan data dan infromasi menggunakan metode participatory rural appraisal (PRA), kami menemukan bahwa masyarakat Desa Karangpatihan berkeinginan melakukan ternak kambing perah yang nantinya bisa ditularkan untuk penyandang disabilitas. Dalam mengelola bisnis ternak kambing perah, masyarakat desa Karangpatihan mengalami  kendala dalam penyimpanan dan pemasaran susu kambing, curah hujan yang relatif sedikit sehingga menyebabkan kekeringan, dan sulitnya warga mendapatkan pakan ternak natural di musim kemarau serta keterbatasan pengetahuan dalam menangani penyakit pada kambing.

Rekonsiliasi transaksi melalui portal rekonsiliasi menghasilkan 4 jenis kriteria data, yaitu match, CA Only, SA Only, dan failed. Match menunjukkan bahwa data transaksi penerimaan negara yang telah disampaikan oleh bank/pos persepsi sesuai dengan data yang tercatat pada sistem settlement. CA Only menunjukkan bahwa penerimaan negara yang catatan transaksi dan uangnya berada di Bank/Pos Persepsi. SA Only menunjukkan bahwa transaksi penerimaan negara yang tercatat pada Sistem Settlement, namun tidak terdapat pada data penerimaan negara yang telah disampaikan oleh bank/pos persepsi. Failed menunjukkan bahwa terdapat data transaksi yang disampaikan oleh bank/pos persepsi tidak valid. Berdasarkan hasil penelitian ditemukan bahwa rekonsiliasi transaksi periode tahun 2015 s.d triwulan 1 tahun 2017 menunjukkan data settled lebih besar dari  data unsettled. Data settled meliputi data match, sedangkan data unsettled meliputi data CA Only, SA Only, dan failed. Jumlah data unsettled terbesar adalah SA Only, sedangkan jumlah data unsettled terkecil adalah failed.