This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality

This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.

This study aims to determine and examine the relationship between interest in learning mathematics with students' mathematical problem solving abilities. This type of research is quantitative research, with correlational methods. The population in this study were all eighth grade students of SMP Negeri 6 Buton Tengah even semester in the 2018/2019 Academic Year consisting of 3 classes totaling 76 students. The sample technique used in this study was the Saturated Sample, where all members of the population were sampled. The data collection techniques of this study were in the form of questionnaires (questionnaires), tests (questions), and documentation. Data analysis techniques were descriptive statistics and inferential statistics. The results of testing the hypothesis in this study showed a significant relationship between mathematics learning interest and mathematical problem solving abilities with r_calculating 0.216≥r_ (table) 0.19 significance of a = 0.05 with n = 76, then H0 was rejected and H1 was accepted. Based on the results of this study it can be concluded that the interest in learning mathematics with the mathematical problem solving ability of students of class VIII Middle Middle 6 Buton Middle School has a significant relationship.