Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. Keywords : Financial Awards; Professional Training; Work Environment.

This study aims to determine the effect of profitability, leverage, and firm size on tax aggressiveness during the COVID-19 pandemic on consumer goods industry companies on the Indonesia Stock Exchange. This research is a type of quantitative research using secondary data in the form of annual financial statements for the period 2018-2020. The population of this study is 15 companies in the consumption industry listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method. then obtained 15 companies over a period of 3 years. years, 2018 to 2020. The data collection method used the nonparticipant observation method. Data analysis using multiple regression equation analysis technique. The results of data analysis in this study indicate that profitability, leverage, and firm size have a positive effect on tax aggressiveness. This research provides additional insight and related knowledge about agency Theory and stakeholder Theory on tax aggressiveness. This research can also provide information and understanding about the importance of profitability, leverage, and firm size on tax aggressiveness.