This study aims to determine the effect of the application of E-Filing, tax knowledge, and tax sanctions on taxpayer compliance in the Ministry of Education and Culture's employees of the P4TK business and tourism units (Center for Development, Empowerment of Educators and Education Personnel). The research method used is the quantitative method. The sample in the study was 146 respondents. Data collection techniques using a questionnaire. The analysis technique used is through validity test, reliability test, and path analysis. The results of the study show that all variables of E-Filing Implementation, Tax Knowledge, Tax Sanctions have a significant positive effect on Taxpayer Compliance. This shows that the variability of the dependent variable can be explained by the independent variable by 60%, the remaining 40% is explained by the variability of other variables outside the research model. Social learning and behavioral attribution can increase taxpayer awareness that is carried out within the Employee Development and Empowerment Center for Educators and Education Personnel (P4TK) for the Jabodetabek Region. The obligation to submit annual income tax returns, adequate tax knowledge, and sanctions are also a guarantee that the provisions of tax laws will be complied with. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-Filing, pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak pada Pegawai Kemendikbud unit bisnis dan pariwisata P4TK (Pusat Pengembangan, Pemberdayaan Pendidik dan Tenaga Kependidikan). Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian sebanyak 146 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan melalui uji validitas, uji reliabilitas, serta analisis jalur. Hasil penelitian menunjukan semua variable Penerapan E-Filing,  Pengetahuan Pajak, Sanksi Pajak signifikan berpengaruh positif terhadap Kepatuhan Wajib Pajak. Hal ini menunjukkan bahwa variabilitas variabel dependen dapat dijelaskan oleh variabel independen sebesar 60% sisanya sebesar 40% dijelaskan oleh variabilitas variabel-variabel lain di luar model penelitian. Pembelajaran sosial dan atribusi perilaku dapat meningkatkan kesadaran wajib pajak dijalankan di lingkungan Pegawai Pusat Pengembangan dan Pemberdayaan Pendidik dan Tenaga Kependidikan (P4TK) Wilayah Jabodetabek. Kewajiban menyampaikan pemberitahuan tahunan pajak penghasilan, pengetahuan pajak yang memadai, serta sanksi juga merupakan jaminan ketentuan perundangan perpajakan akan dipatuhi.

The study aimed to' determine the-effect of conservatism, tax avoidance 'on firm value. The' 2013-2016 period manufacturing industry report data is used as secondary data. The number of samples is 48 companies. Regression analysis was used as a mechanism in the study. The results obtained show simultaneously or partially conservatism, tax avoidance has an influence on the value of the company. Conservatism thus has the role of monitoring investment policy and maintaining the value of the company in poorly performing investment decisions. Minimizing the reduction of the tax burden effectively so as to be able to limit expenditure for tax purposes so that management looks good in the eyes of shareholders. Abstrak'Penelitian ditujukan untuk mengetahui pengaruh konservatisme, penghindaran pajak terhadap nilai perusahaan. Data laporan tahunan industri manufaktur priode 2013-2016 digunakan sebagai data sekunder. Jumlah sampel sebanyak 48 perusahaan. Analisis regresi digunakan sebagai mekanisme dalam penelitian. Hasil didapat menunjukan secara simultan maupun parsial konservatisme, tax avoidance ber-pengaruh terhadap nilai perusahaan. Dengan demikian konservatisme mempunyai peran memonitoring kebijakan investasi dan menjaga nilai perusahaan dalam keputusan investasi ber-kinerja buruk. Meminimalkan dalam pengurangan beban pajak secara efektif sehingga mampu membatasi pengeluaran untuk keperluan perpajakan sehingga manajemen terlihat baik dimata pemegang saham.

The development of the university or college that exist today provide clear evidence that the benefits of their education services not only enjoyed or felt by dealing directly with education services, but also enjoyed by all members of society. Selecting a part of the decision-making process (decision making).Impact determination of choice will be a good influence in the short term and the long term, either in the form of benefits and risks that must be borne. Moreover, the establishment choice in choosing a college is a decision that affects a person's future.Higher education service users (students) can choose many educational alternatives what's right for them, where prospective students pay attention to the educational model and how soon after they graduated from college. In order to further increase public interest in the education services on offer, it is necessary to optimize the marketing management better include education marketing performance, supported by an effective marketing strategy. One step that can be done is to find out the marketing mix variables are most affects students or prospective students as consideration in choosing a university or college. In this study, the variable student's perception on the elements of the marketing mix used to measure students choose college decision IPWIJA S2 program (Post Graduate). The object of this research is that students IPWIJA S2 program (Post Graduate). Quantitative Analysis in the research carried out to test the reliability, validity, classic assumption (consisting of test muultikolineritas, normality test, and test hetrokedasitas), multiple linear regression analysis, goodness of fit test (consisting of the coefficient of determination, F test and t test) , while the qualitative analysis obtained from the interpretation of the respondents. The results showed that the product, pricing, promotion, location, facilities, processes, alumni, reputation, and positive influence on the motivation of the students choose college decision IPWIJA S2 program (Post Graduate).

No abstract