Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is a purposive sampling technique with a year of observation for 5 years. The data analysis method used in this research is multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. The results showed that capital intensity did not positively affect tax aggressiveness, and institutional ownership did not negatively affect tax aggressiveness. In contrast, the company's size positively affects tax aggressiveness. Keywords: Tax Aggressiveness, Capital Intensity, Institutional Ownership, Firm Size

This study aims to prove empirically thst leverage, inventory intensity, fixed asset intensity, and political connections have an effect on tax aggressiveness. The population of this study are multinational companies listed on the Indonesia Stock Exchange between 2017 and 2021. This survey relied on quantitative research and a variety of secondary data sources. In the population, there are 85 businesses. The sampling technique is 25 companies x 5 years = 125 financial report data from companies. In this case, the analytical method used is multiple linear regression analysis. Testing outcomes of the multiple linear regression coefficients show that Leverage does not affect tax aggressiveness. Inventory intensity influences tax aggressiveness positively. The power of fixed assets has a positive effect on tax aggressiveness. The political connections have no bearing on tax evasion.   Keywords: Leverage, inventory intensity, fixed asset intensity, political connections, tax aggressiveness.

Kegiatan Abdi Masyarakat (Abdimas) ini dilaksanakan di Panti Asuhan (PA) Darun Najah Depok Sleman Yogyakarta, dengan sasaran remaja (laki-laki/ perempuan) usia 16 sampai 19 tahun atau anak SMA. Berdasarkan informasi dari pengasuh panti, masalah yang dihadapi oleh mayoritas anak asuh adalah lemahnya keterampilan hidup (soft skills) seperti kurangnya rasa percaya diri, kemampuan menyelesaikan masalah, sehingga berdampak kepada kesulitan untuk menemukan minat atau bidang pekerjaan yang ingin digeluti. Padahal di usia remaja, para anak asuh diharapkan sudah mulai mempersiapkan diri untuk mandiri setelah berakhirnya masa pengasuhan di panti saat menyelesaikan pendidikan menengah atas. Kegiatan Abdimas ini bertujuan untuk meningkatkan keterampilan hidup para anak asuh agar lebih mampu mengelola diri mereka lebih positif serta memberikan pengetahuan praktis tentang literasi keuangan dan kewirausahaan sehingga mereka memiliki motivasi serta lebih siap untuk mandiri dan berkompetisi di dunia kerja. Target luaran dari Abdimas ini adalah publikasi pada Jurnal bereputasi, selain itu juga menambah kekayaan intelektual. Metode pelaksanaan kegiatan adalah menggunakan metode partisipatif (participatory learning), dimana materi disampaikan oleh fasilitator melalui kegiatan permainan dan diskusi interaktif yang melibatkan seluruh anak asuh. Kata Kunci : literasi keuangan, ketrampilan hidup, wirausaha. Abstract This Community Service (Abdimas) activity was carried out at the Darun Najah Orphanage (PA) Depok Sleman Yogyakarta, targeting teenagers (boys/girls) aged 16 to 19 years or high school children. Based on information from the caretakers of the orphanage, the problem faced by the majority of foster children is weak life skills (soft skills) such as lack of self-confidence, ability to solve problems, so that it has an impact on difficulties in finding interests or the field of work they want to cultivate. Whereas at the age of teenagers, foster children are expected to have started to prepare themselves to be independent after the end of the care period at the orphanage when completing high school education. This Community Service activity aims to improve the life skills of foster children so that they are better able to manage themselves more positively and provide practical knowledge about financial literacy and entrepreneurship so that they are motivated and ready to be independent and compete in the world of work. The output target of this Community Service Activity is publication in reputable journals, while also increasing intellectual property. The method of implementing the activity is using a participatory learning method, where the material is delivered by the facilitator through interactive games and discussions involving all foster children. Keywords: financial literacy, life skills, entrepreneurship.

Penelitian ini bertujuan untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara parsial berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020.Untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara simultan berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan Farmasi yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2020 yang memiliki laporan keuangan yang lengkap dan dipublikasikan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik Pengambilan Sampel Purposive Sampling. Pengumpulan data pada penelitian ini menggunakan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Hasil dalam penelitian ini menunjukkan Tax Avoidance berpengaruh positif terhadap Cost Of Debt.Kepemilikan Manajerial secaraparsial mempunyai pengaruh positif dan signifikan terhadapCost Of Debt. Kualitas Audit secaraparsial tidak berpengaruh terhadapCost Of Debt. Tax Avoidance, Kepemilikan Manajerial dan Kualitas Audit berpengaruh simultan terhadap Cost Of Debt.

This study aims to prove whether tax avoidance, managerial ownership, audit quality partially affect the cost of debt of pharmaceutical companies on the Indonesia Stock Exchange for the 2016-2020 period. To prove whether tax avoidance, managerial ownership and audit quality simultaneously affect the cost of debt Pharmaceutical Companies on the Indonesia Stock Exchange 2016-2020 Period. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020 which have complete and published financial reports. The type of data used in this research is secondary data. Purposive Sampling Sampling Technique,. Collecting data in this study using the method of documentation. The analysis technique used is multiple linear regression with a significance level of 5%. The results in this study indicate that Tax Avoidance has a positive effect on the Cost Of Debt. Managerial Ownership partially has a positive and significant effect on the Cost Of Debt. Audit quality partially has no effect on the Cost Of Debt. Tax Avoidance, Managerial Ownership and Audit Quality have a simultaneous effect on the Cost Of Debt.  Keywords: Tax Avoidance, Managerial Ownership, Audit Quality and Cost of Debt