The purpose of this research was to determine the suitability of the Income Tax Law Number 36 of 2008 with the calculation of income tax for CV. K's fisheries collectors. The analytical method used in this research is a descriptive / comparative analysis, namely an analysis that describes, and compares the calculation of corporate income tax, according to the company with the calculation of income tax according to the tax law. The results of the research indicate that the corporate tax calculation is not in accordance with the Income Tax Law No. 36 of 2008. (1). The company has compiled financial statements based on tax regulations but does not complete the reporting requirements, Annual Notification Letter, Corporate Income Taxes that companies should make nominative reports for entertainment costs. (2). The company uses the wrong rate classification. Income of companies totaling more than IDR 4.8 billion but less than IDR 50 billion uses tax rates {0.25-(0.6 Billion / Gross Income)} x Taxable Income. In 2017 the company uses the Agency's tax calculation rate for income above IDR 50 billion. This has resulted in the company becoming more paid in 2017. Companies can submit corrective tax returns for 2017 and the process of overpayment.

The purpose of this research was to determine the effect of lifestyle and product quality on mobile phone purchasing decisions at Samratulangi University Manado Students. The research of associative research is research to find out the relationship between two variables or more. This research examines the influence and relationship between independent variables, namely lifestyle (X1) and product quality (X2) on the dependent variable, namely the purchasing decision (Y). The population in this research were active college students which numbered 2,369 with the number of samples used by 96 respondents. The results of the study show that lifestyle, and product quality simultaneously influence the purchasing decisions of mobile phones. This influence in terms of the coefficient of determination is around 30%, while the rest is caused by other factors, such as advertising, prices, marketing strategies, customer loyalty, brand image and others. Lifestyle influences purchasing decisions, so that to support lifestyle, mobile purchasing decisions will increase. Product quality has an effect on purchasing decisions, so that by producing a good product it will greatly influence the purchasing decisions of mobile phones.

The purpose of this research to determine students' understanding of ethics in the learning development process in the Polimdo accounting department. The research method used is descriptive qualitative method, which describes and describes, the impact of the ethical role of students in the learning development process in the Polimdo accounting department. Data collection techniques, namely by direct observation, interviews using six informants, namely five students and one lecturer, and supported by literature study. The results showed that the role of student ethics, in the learning development process in the Polimdo accounting department, has been implemented properly, and is in accordance with what is taught by the lecturer, namely; present on time, politeness, responsibility, cooperation, socialization, and mutual respect

Circular of the Ministry of Education and Culture No. 4 of 2020, point 2 regarding the learning system without face to face directly between lecturers and students but carried out online using the internet network. Every lecturer must ensure that teaching and learning activities run well and regularly according to the Semester Lesson Plan. Lecturers can study together at the same time using personal computers, groups on social media, such as WhatsApp (WA), telegram, Instagram, zoom applications or other media as a medium for carrying out the learning process. The purpose of this study was to determine the implementation of online learning during covid 19 for students in the Polimdo accounting department. The method used in this research is descriptive qualitative method, namely understanding the object under study, including information about the main phenomenon that is explored in depth. Data analysis techniques are carried out by searching and systematically compiling data collection, data reduction, presentation and data and conclusions through observations and interviews in the field. The results of the study show that online learning is very effective, in order to break the chain of the spread of the Covid-19 virus. However, there are some students who say that online learning is less effective / lazy because the internet network is often not good, so the lessons given by the lecturers are difficult to understand. Then, with online learning, students feel more independent, creative, save parents' finances, and online learning is also a form of success in creating social distancing and minimizing crowds which are considered to have a major influence on the spread of COVID-19. As for other supporting factors, namely students feel that the free quota provided by the government every month is very helpful, even though sometimes the quota is not enough to use online lectures.