This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application.The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.

This research was conducted to examine the influence of Gross Regional Domestic Product, Population, and Hotel Tax on Local Revenue. Sample of this research uses Regency and City in Java Province from 2014 until 2016. Sampling technique using purposive sampling (purposive sampling method). There is 100 sample of Regency and City in Java Province, resulted in 98 Regency and City that are acceptable. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 23 and a significance level of 5%. The result of partial test showed that: (1) Gross Domestic Regional Product has a significant positive influence on Local Revenue with a significance level of 0,000. (2) Population has a significant positive influence on Local Revenue with a significance level of 0,000. (3) Hotel Tax has a significant positive influence on Local Revenue with a significance level of 0,000. Keywords : Local Revenue, Gross Regional Domestic Product, Population, Hotel Tax

Penelitian ini bertujuan untuk mendeteksi kecuragan laporan keuangan berdasarkan analisis fraud triangle. Menurut teori Cressey, terdapat tiga kondisi yang selalu hadir dalam tindakan fraud yaitu pressure, opportunity, dan rationalization yang disebut sebagai fraud triangle. Berdasarkan teori fraud triangle Cressey, peneliti mengembangkan variabel yang dapat digunakan dalam mendeteksi fraud, yaitu rasio likuiditas, rasio leverage, dan ukuran perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar pada tahun 2014-2017 di Bursa Efek Indonesia (BEI). Perusahaan yang diambil dan dijadikan sampel adalah 35 perusahaan dan jumlah observasi yang dilakukan selama tahun 2014-2017 adalah 140 item observasi. Data dianalisis dengan menggunakan analisis regresi logistik dengan software SPSS 25.0. Hasil pengujian statistik menunjukkan bahwa secara empiris variabel rasio likuiditas berpengaruh signifikan terhadap fraudulent financial statement dan rasio leverage dan ukuran perusahaan tidak berpengaruh signifikan

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

- The purpose of this research is to determine the influence of financial targets, ineffective monitoring, rationalization, and capability of fraud detection of financial statements. This research also uses family ownership as a moderation variable. The fraudulent financial reporting in this study were measured using earnings management. The population in this research is a banking company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The amount of samples is 123 samples for Model 1 and Model 2. The analytical methods used are multiple linear regression analyses, coesfisien determinations, simultan test (test F) and partial test (Test T) with application SPSS (Statistical Product and Service Solution) version 25th . The research result indicates that financial target, ineffective monitoring, rationalization, and capability have a significant influence on the detection of fraud financial statements and family ownership can moderate variable relationships Capability change of Directors on fraud detection of financial statements. Keywords: fraudulent financial reporting , fraud diamond, family ownership