This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independent Commissioners has no effect on Tax Avoidance, the Audit Committee has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, and Inventory Intensity has no effect on Tax Avoidance. In conclusion, the effect on Tax Avoidance is the proportion of independent commissioners and sales growth. Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership, Audit  Committee, Leverage, Sales Growth, Proportion of Independent Commissioners, Tax Avoidance

This study aims to construct the assets accountability of the Sultan Mudaffar Sjah II era of the Ternate’s Sultanate (1975-2015). The focus of the study was to uncover various forms of embodiment and values contained in accountability during the Sultan Mudaffar Sjah II Ternate’s Sultanate. This research uses ethnographic methods developed by River and Boas. The analysis used to answer research questions uses Foucoult's historical thought analysis of Power-Knowledge. Questions were given to several informants who explained that they were competent to support this research. In carrying out asset accountability, the values inherent in the Accountability of Sultan Mudaffar Sjah are based on the philosophy of Jou se Ngofangare which is closely held by the Ternate’s Sultanate. Accountability of Jou se Ngofangare is what gave birth to a trilogy of dimensions that instills the values of a harmonious relationship between humans and God, humans and humans, and the relationship between humans and nature. The construction of accountability for Sultan Mudaffar's assets takes several forms: His view is that all property is intended for the people. Much has been done by Sultan Mudaffar Sjah during his leadership in the contemporary era, from protecting all forms of the Sultanate's assets. Starting from accountability for power, accountability for trust and responsibility for customary land, until he also donated land for the public interest in this case to the City Government of Ternate, namely for the construction of Khairun University as well as the construction of an airport.