This study aims to analyze the Effect of Institutional Ownership, Profitability, Sales Growth, and Leverage Against Tax Avoidance In Construction Subsector Companies listed on the Indonesia Stock Exchange in 2017 –2019, this research consists of 16 Construction Subsector companies listed on the Stock Exchange Indonesian Effect. by using the type of associative research analysis with data design the panel is a combination of time series data and cross-sectional data. The type of data used is panel data (pooled data), Regression analysis panel data with Fixed Effect Model (FEM) estimation method and reviews 10 SV programs. Hypothesis testing carried out is the Coefficient of Determination Test (R Square), F Test, and t-test. The results of the study show that the institutional ownership variable affects negative and positive effects on tax avoidance, Profitability Variable positive effect, and positive effect on tax avoidance. Variable Sales growth has a positive and positive effect on tax evasion. Leverage has a negative and positive effect on tax evasion. Keywords: Institutional Ownership (KI), Profitability (ROA) Growth Sales (SG), Leverage and Tax Avoidance (ETR)

This study aims to find out how the influence of Unique Resource Capabilities and Social Commerce on Competitive Advantage in SMEs in Klambir 5 District with the Multiple Regression Analysis approach. The number of samples taken was 83 respondents who were calculated using the Slovin formula. The problem to be researched is to find a model for applying unique resource capabilities and appropriate social development that will affect competitive advantage in general and specifically increase the business productivity of small and medium enterprises so that they can provide the best, both for internal entrepreneurs and the community in the Klambir environment. Lima as well as the wider community in general. Application of the principles of unique resource capabilities consisting of Tangible Assets, Intangible Assets, Organizational assets are expected to help efforts to improve business levels better. Continuous improvement of good business levels is important for SMEs to carry out so that they can continue to grow and develop and have a competitive advantage compared to other regions in their vicinity. Social commerce is an e-commerce concept that relies on social media and user participation to assist the online buying and selling process. This concept uses social media as a transaction platform that allows users to buy or sell goods or services. However, several innovations in social trading do not involve exchanging money in the transaction process. Keywords: Unique Resource Capabilities Social Commerce; Competitive Advantage

The purpose of this study was to determine the effect that compensation (X1), work environment (X2), and teamwork (X3) had on employee loyalty (Y) at PT Agung Berkat Bintatar Abadi. The population for this study comprised all 78 workers of PT Agung Berkat Bintatar Abadi. The sample size was calculated to be 78 respondents. This study took place in 2022. This study analyzed quantitative data using SPSS multiple linear regression models. The findings indicated that salary, work environment, and teamwork all had a favorable and substantial influence on PT Agung Berkat Bintatar Abadi's employee loyalty, both partly and concurrently. Compensation was the most influential factor in determining employee loyalty. Employee loyalty can be attributed to compensation, work environment, and teamwork 95.6 percent of the time, with the remainder attributed to other factors. Employee loyalty was inversely related to salary, work environment, and teamwork.

This research was conducted to know the influence of leadership and motivation on employee job satisfaction at the regional tax and retribution management agency branch Medan Utara. This research approach uses an associative where this study aims to analyze the problem that there is a relationship between a variable and other variable. The population in this study were employees who worked in the office of the regional tax and retribution management agency branch Medan Utara. This study uses saturation or census techniques where all of the population was used as a sample, and the number of employees who work in the office of the regional tax and retribution management agency branch in North Medan is 70 people. The results of this study are that there is a significant influence between leadership on job satisfaction 0.000 <0.05, as well as between the motivation variable on job satisfaction, where there is a considerable influence. There is also a simultaneous research result known that Fount 227.107> F table 2.74 with a probability of sig 0.000 <0.05, it is stated that the hypothesis Ho (rejected) and Ha are accepted, indicating that there is an influence between leadership and motivation on employee job satisfaction. The coefficient of determination obtained is 0.890, which means 89%, where other factors influence the remaining 11%.

This study aims to determine: (1) Knowing the effect of work motivation on the work commitment of Santa Maria Kabanjahe High School teachers and (2) Knowing the effect of job satisfaction on the work commitment of Santa Maria Kabanjahe High School teachers. The population of this study was the teachers of SMA Santa Maria Kabanjahe, as many as 52 people. Sampling is done proportionally. The research method is path analysis which aims to test theories and obtain information about education. Based on hypothesis testing, it can be concluded: (1) there is a positive influence between work motivation on teacher work commitment of 27.63% (2) there is a positive influence between job satisfaction and teacher work commitment of 7.29%. So to increase the work commitment of teachers, it is necessary to increase work motivation and job satisfaction.