This study aims to analyze and estimate the effect of Profitability, Liquidity, Leverage and Company Size on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection technique used purposive sampling and obtained as many as 48 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of the first hypothesis test, the partial regression results explain that profitability has a significant effect on Earnings Management. The second hypothesis from the regression results partially explains that Liquidity has no effect on Earnings Management. The third hypothesis from the regression results partially explains that Leverage has a significant effect on Earnings Management. The fourth hypothesis from the regression results partially explains that firm size has a significant effect on earnings management. And the fifth hypothesis from the regression results simultaneously explains Profitability, Liquidity, Leverage and Company Size together have a significant effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018.

This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character