Organizational control is needed by both business and non-business organizations, business organizations have the main goal of getting profit and for non-businesses it has a goal for public services. Village-Owned Enterprise (BUMDes) "Rukun Makmur" is located in Jetak Village, Semarang Regency and has three types of business units, including the Stationery and Photocopy Sales Business Unit, the Material Sales and Heavy Equipment Rental Business Unit (Molen), and the Non-Cash Food Assistance Business Unit (BPNT). The purpose of community service activities is to identify weaknesses in organizational control that exist in the Village-Owned Enterprise (BUMDes) organization and provide recommendation for appropriate strategies for the development of BUMDes.It is hoped that BUMDes managers will get a better understanding of the organizational control conditions and strategies that should be carried out.

Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap agresivitas pajak dengan manajemen laba sebagai variabel intervening. Penelitian ini menggunakan data sekunder laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan jumlah sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 359 sampel. Pengujian hipotesis menggunakan metode analisis regresi dengan variabel intervening dan analisis jalur untuk variabel mediasi. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap manajemen laba, sedangkan financial distress dan manajemen laba berpengaruh positif dan signifikan terhadap agresivitas pajak, namun variabel manajemen laba tidak dapat memediasi financial distress dengan agresivitas pajak.