This research's aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.

The purpose of this study was to analyze the effect of corporate governance and financial characteristics on the disclosure of Corporate Social Responsibility (CSR). The corporate governance variable uses the composition of the board and board committees, while the financial characteristics are proxied by the size of the company. The sampling technique used was purposive sampling. A total of 17 companies used in this study were selected with the provisions of being included in the SRIKEHATI Index ranking from 2016 to 2020 with a total data of 85 observations. The method of analysis uses multiple linear regression panel data. The results show that corporate governance as measured by the composition of the board has a positive and significant effect on CSR disclosure, while the board committee has no significant effect on CSR disclosure even though the resulting coefficient is positive. The financial characteristics that are proxied through the size of the company also do not have a significant effect on CSR disclosure. Meanwhile, of the many proxies of corporate governance and financial characteristics, only 2 corporate governance variables and 1 variable are used to measure financial characteristics. The contribution of this research is that good governance through the role of the composition of the board of commissioners can improve the quality of CSR disclosure, so companies need to improve the composition of the board of commissioners in the company.

<p class="Style1"><em>The purpose of this research is to identifi</em><em>^,</em><em> the effect of deffered tax expense, tax </em><em>planning, and debt to equity ratio to the earnings management practices go public's </em><em>manufacturing companies. The data used in this research is secondary data datained </em><em>from financial statements of go public companies in Indonesia Stock Exchange during </em><em>2012-2014. The research sample using 57 manufacturing companies each year. The </em><em>sampling method used is purposive sampling. data analysis method used is quantitative </em><em>method with descriptive statistics, classic assumptions test and hypothesis test to </em><em>ident6 independent variables that influence the dependent variable. The result showed </em><em>that debt to equity ratio has an influence signifikan and positif on earnings </em><em>management practices. The deferred tax expense has no influence signifikan and positif </em><em>on earnings management practices. Tax planning no influence signifikan and negatif </em><em>on earnings management practices.</em></p>