Abstrak : Pemungutan pajak oleh pemerintah tidak selalu mendapat respon baik dari perusahaan. Terdapat perbedaan kepentingan antara fiskus yang menginginkan penerimaan pajak yang besar dan kontinyu yang bertolak belakang dengan kepentingan dari perusahaan yang menginginkan pembayaran pajak seminimal mungkin.Penelitian ini bertujuan untuk mengetahui Pengaruh Strategi Bisnisterhadap Tax Avoidance, Pengaruh Karakteristik Perusahaanterhadap Tax Avoidance, Pengaruh Tata Kelola Perusahaan terhadap Tax Avoidance dan Pengaruh Strategi Bisnis, Karakteristik Perusahaan, Tata Kelola Perusahaan secara bersamaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2016 – 2018).Populasi dalam penelitian ini adalah 133 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan, untuk tahun 2016-2018 sebanyak 123 sampel. Teknik pengumpulan data dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian inimenggunakan regresi berganda dan uji hipotesis Uji T dan Uji F.Hasil penelitian secara parsial menunjukkan bahwa Strategy berpengaruh signifikan terhadap Tax Avoidance. Krakteristik Perusahaan dengan Proksi Proitabilitas berpengaruh negatif dan signifikan terhadap Tax Avoidance. Proksi lain yaitu Leverage dan Ukuran Perusahaan (SIZE) tidak berpengaruh terhadap Tax Avoidance. Pada Tata Kelola Perusahaan dengan Proksi Kepemilikan Institusional danKepemilikan manajerial masing-masing tidak berpengaruh terhadap Tax Avoidance. Dan secara simultan semua variabel yaitu Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial berpengaruh  simultan (bersama – sama) terhadap variabel dependen, yaitu Tax Avoidance. Hasil penelitian ini mengindikasikan bahwa Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial merupakan faktor yang mendominasi besarnya Tax Avoidance. Kata Kunci : Strategi, profitabilitas, Leverage, Size, Kepemilikan InstitusionalKepemilikan Manajerial, Tax Avoidance

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Teaching materials are all forms of material that are designed and arranged systematically to enable students to learn independently and be adapted to the applied curriculum. This study aims of this research to design Indonesian Correspondence teaching materials that can are expected to improve students' high order thinking skills Office Administration Education students. Teaching materials designed are validated by experts in terms of content, language, and development design, then tested on students according to the stages. The research design used the ADDIE research and development model. This model is suitable to be applied to the development of teaching materials because the stages are systematic. The instruments in this study were collected through questionnaires, observation sheets for students who took Indonesian Correspondence courses in the odd semester of 2020/2021. Based on the results of trials conducted in class, it was found that the teaching materials that were designed were quite good because they met the criteria and characteristics of the course and students. Based on the student response questionnaire, it was found that student responses were very positive (98.33). Teaching materials meet the criteria of being effective, 65% of students get completeness scores and 35% more get 90 points in the aspect of mastery of the material. The data in this research were analyzed using a qualitative descriptive method. The results obtained indicate that the teaching materials designed and developed are effective enough to improve students' higher order thinking skills (HOTS) in the Indonesian Correspondence course.

The purpose of this dedication activity is to increase the competence of Archives Teachers at the Marisi Private Vocational High School Medan in overcoming some of the problems being faced. This problem arises because most of the Archives teachers in the Department of Office Administration are not graduates of Office Administration Education which results in a lack of mastery of archival material. So it is necessary to conduct training in order to strengthen the Professional competence of Archives teachers at Marisi Private Vocational High School Medan. The specific target of this dedication activity is the increasing professional competence in the field of Archives for teachers and students of Office Administration at Marisi Private Vocational High School Medan. The professional competencies that are trained for teachers are: 1) Storage procedures; 2) Use and maintenance of archives; 3) Determination of archive retention period; 4) Depreciation of archives; 5) Electronic/digital archive management.

The development of the tourism industry and the increase in the desire to travel the community provides opportunities for students to become travel industry actors. Answering these needs the Office Administration Education Study Program formed a Subjects of Travel Management and Tourism (MPDW), to equip students with entrepreneurial skills in the travel business. To support the ongoing learning process, it requires the availability of comprehensive MPDW teaching materials, which are arranged systematically to be used in learning to produce competent students who are able to produce travel service products that are ready to be entered into the tourism industry market. The purpose of this research is to develop comprehensive production-based MPDW teaching materials in order to improve the entrepreneurial competency of office administration education students in travel business. This research uses a research and development approach (R&D) by adopting a model developed by Dick & Carey. The research began with an analysis of the need for MPDW textbooks, establishing learning experiences and general goals. Followed by the design of teaching materials that will be developed beginning with the Forum Group Discussion with the lecturer team, then a draft of teaching materials is prepared. The next step is validating tourism and business travel experts, tourism marketing experts and book design experts. After getting the eligibility from experts, it was followed one by one experiment with 3 students, smallgroup trials with 20 students and large-group trials with 38 students. From the tests conducted, it was found that: 1) MPDW teaching materials based on production are interesting; 2) this teaching material facilitates students to dare to design a travel bureau business (travel); 3) able to design attractive travel packages according to market requirements; 4) MPDW teaching materials developed facilitate students to dare to market the developed travel packages and 5) facilitate students to be able to become tour leaders and tour guides for the resulting travel packages.