This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.

This study examines the efficacy of tax collection using reprimand letters and forced letters at KPP Pratama Makassar Utara to discharge tax arrears. This study is based on the fact that the desired amount of tax income and collection varies yearly, implying that many taxpayers fail to meet their tax responsibilities, resulting in tax arrears. This study uses a descriptive analysis method to provide an overview of whether tax collection with a reprimand and forced letters have been effective at KPP Pratama Makassar Utara. The source of data used in this study is in the form of secondary data. Namely, the data obtained is processed data from the relevant agency and the data used to support the study's results. The research data obtained were analyzed using descriptive ratio analysis. The ratio analysis used is the effectiveness ratio. The results of this study show that the effectiveness of tax collection with reprimand letters in 2014-2017 is classified as ineffective and forced letters in 2014-2017 are classified as effective. This study relied on secondary data as its source of information. Specifically, the data gathered is processed data from the appropriate agency, and the data is utilized to support the study's findings. The collected research data were examined using descriptive ratio analysis. The effectiveness ratio was employed in the ratio analysis. According to the results of this study, the efficacy of tax collection with reprimand letters in 2014-2017 is categorized as ineffective, whereas the effectiveness of tax collection with forced notes in 2014-2017 is classed as effective.

The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lower its profitability value. Leverage has no bearing on tax evasion. Hence businesses with high or low debt ratios can engage in it. Another result that can be justified is that.

This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.