This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.

Penelitian bertujuan untuk mendeteksi apakah terdapat hubungan antara service performance mempengaruhi customer loyalty dengan customer satidfaction adalah variable yang memediasi. Metode penelitian adalah kuantitaif dan kualitatif, jenis penelitian asosiatif. Populasi dalam penelitian merupakan seluruh pelanggan bimbingan belajar chrystal learning center yang berjumlah 144 orang. Sampel berjumlah 106 orang yang di ambil dengan rumus slovin, dengan teknik sampel purposive sampling jenis judgment sampling. Tools dalam penelitian ini menggunakan Amos 25 dan di dukung dengan sobel test. Hasil menunjukkan hubungan indirect 0,125 > direct 0,027, dan hasil sobel test nilai Z = 2,0103 > dari 1,983. Artinya terdapat hubungan antara service performance berpengaruh customer loyalty dengan customer satisfactionan yang dimediasi oleh customer satisfaction

This study aims to determine the context of the Implementation of the Retail Pro International System at the Department of Merchandiser through (1) quality of the system, (2) quality of information, (3) quality of service, (4) quality of use, (5) user satisfaction, (6) usefulness, and are there any obstacles in the process of implementing the Pro Retail System in the Merchandiser Department. In this study the sample consisted of 6 informants, The informants consisted of 2 merchandisers, IT special retail pro, project management manager and pro retail vendors. This research uses triangulation method in qualitative writing. The author uses data analysis techniques of the Miles and Huberman model in which there are three activists in data analysis namely data reduction, data display, and conclusion drawing / verification. And on the conceptual model the writer uses DeLone and McLean Model.On service quality, information quality, service quality in implementing the Retail Pro System at the Merchandiser Department has not gone well because there are still some obstacles. For the intention of use, satisfaction of use, and usefulness is quite good in Implementing the Retail Pro System at the Merchandiser Department.

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The Covid-19 pandemic that occurred in Indonesia created instability and a crisis in the economic sector, especially the household sector.  As the main support for the economy, household consumption slowed down significantly, which greatly affected the performance of industry and UMKM businesses.  Household financial management is one of the solutions so that the use of economic resources, especially finance, can be planned, implemented, monitored, evaluated and controlled to ensure the stability and economic growth of the family.  The lack of knowledge of housewives, difficulty in determining priorities for daily needs, and the lack of ability to use savings money are factors that cause economic difficulties in the household.  An introduction to knowledge about household financial management is needed through extension activities. The method of this activity is through a direct communication model with discussion and question and answer sessions.  The aim is to provide understanding, knowledge and skills of the At-taqwa At-taqwa Buaran Cakung Village Group of mothers in managing household finances.  The result of this counseling is that the participants have the knowledge and ability to manage household finances and can apply financial management properly to maintain household economic stability.