Income smoothing is logical and rational action that managers attempt to reduce abnormal variation in earnings using special tools in accounting. The objective of this study is to investigate the influence of profitability and income tax on income smoothing rankings of the companies in basic industry and chemical sectors listed in Indonesia Stock Exchange. Statistical sample of the present study is formed from 45 companies in 2014. ROA is used as the proxy of profitability. In calculating the income smoothing, it is used Tucker-Zarowin (TZ) statistic for five year from the year 2010 to 2014 amounted to 225 firm-years observations. Income smoothing is measured by the negative correlation between the change in discretionary accruals and change in pre-discretionary income. The results from the hypotheses testing indicated that there is a negative and significant relationship between profitability and income smoothing. However, it is also found that there is no significant relationship between variables of income tax and income smoothing.Key words: profitability, income tax, income smoothing rankings, Tucker-Zarowin (TZ) statistic. Pengaruh Profitabilitas dan Pajak Penghasilan terhadap Tingkatan Perataan Penghasilan Abstrak Perataan penghasilan merupakan tindakan logis dan rasional bahwa manajer berusaha untuk mengurangi variasi

This study reviews and evaluates the development of research on the balanced scorecard. Design/ Methodology/ Approach: This is a literature study of71 articles from 21 Scopus Q1 indexed journals. The issuance year was ignored, yet the search area was restricted to business, management, and accounting. The analysis is grouped into three parts, namely BSC in private sectors, BSC in public sectors, and criticism for BSC. In private sectors and SMEs, the theme is divided into benefits of BSC, implementations of BSC, limitations and other tools to improve BSC. Research finding: Although a large number of academics are sceptical about the relationship between BSC and organisational outcomes, BSC is widely used. Practitioner-oriented literature shows that it has useful values especially in improving organisational performance and strategy attainment. Based on the findings of empirical results in the private sector, SMEs, and the public sector, it can be inferred that the implementation status of the balanced scorecard shows a high level of success and minimal failure.

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