The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of  Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence  on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the  good governance understanding in order to improve to be higher quality audit by auditor of  Inspectorate of Bengkulu Province.

Corporate income tax is a mandatory thing to pay. awareness of paying is still minimal, Islam is more familiar with the term ‘zakat’ than tax (Awareness in paying zakat is very high for Muslims), raising awareness begins with the planning process, so the obstacles in every plan to pay taxes need to be known. The possibility of taxpayers already knowing their obligations, but the meaning is like "double-edged knife", the existence of a trend positivein paying taxes is still to be studied, whether based on the tax amnesty and / or tax planning that starts to run, the negative side of tax amnesty is the fact that Our taxes are categorized as "stubborn" in their discipline of paying taxes. With the existence of tax planning (tax planning) , the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. Given the limitations of researchers both in terms of theoretical and technical matters, so that the discussion is clearer, directed and this research does not deviate from the existing problems, the research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations other companies in all Commander Companies (CV) in Lubuklinggau City and Bengkulu City.by using qualitative analysis, to analyze tax planning (tax planning) for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH of the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments

Corporate income tax that must be paid. Neither, awareness of paying is poor, Islam is more familiar with the term “Zakat” than tax (Awareness in paying zakat is ‘very high’ for Muslims). We know, raising awareness begins with the planning process, so the constraints in every plan to pay taxes need to be known. Possible taxpayers already know of its obligations, but the meaning is like a "double-edged knife", the positive trend in paying taxes is still to be studied, whether based on the tax amnesty and or if the tax planning starts, the negative side of tax amnesty is the fact that our taxpayers are "stubborn" In the discipline of paying taxes. With the existence of tax planning, the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. The research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations others in all the Command Companies in Lubuklinggau City and Bengkulu City. Using qualitative analysis, to analyze tax planning for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments.

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.

Tujuan pelaksanaan ini adalah untuk memberikan pengalaman kepada mahasiswa serta Membantu masyarakat. Dari hasil analisis lokasi bahwa Kelurahan Kebun Roos merupakan termasuk dalam wilayah pesisir yang mana kaya kan sumber daya laut. Namun pemanfaatan sumber daya laut masih terbilang sangat sederhana, padahal jika dioptimalkan maka bisa menjadi peluang untuk memajukan keadaan ekonomi masyarakat pesisir. Maka dari itu kami mengenalkan produk Abon Ikan Tuna. Yang mana nilai gizi dan manfaat yang terkandung di dlam ikan tuna sangatlah banyak dan lengkap. Namun pengolahan ikan tuna hanya masih sekedar dibaut lauk yaitu seperti balado, gulai, pindang dsb. Yang mana tidak bertahan lama dan mudah sekali basi, hanya tahan sekitar 3 harian untuk makanan tanpa santan. Oleh karena itu camilan abon merupakan inovasi baru, karena selain tahan lama abon ini juga kaya akan nilai gizi karena terbuat dari bahan-bahan alami pilihan. Metode pelaksanaan kegiatan ini  merupakan sosialisasi dan edukasi tentang apa itu produk Abon Ikan Tuna, manfaat serta nilai gizi yang terkandung produk ini. Hasilnya dari kegiatan diatas maka masyarakat lebih sadar akan pemanfaatan sumber daya laut. Selain itu juga membuka peluang bisnis dan olahan tentang makanan laut, merka juga bisa menerapkan dan mencoba mempraktekkan pembuatan Abon Ikan Tuna. Sehingga hasil dari sumber daya laut bia dioptimalisasikan dan bermanfaat bagi masyarakat pesisir khususnya Kelurahan Kebun Roos. Kata Kunci: Optimalisasi, Sumber Daya Laut, Abon