This study aims to examine the effect of profitability, leverage, size, and risk minimization to reveal corporate social responsibility for mining companies listed on the BEI for the period 2015-2016.The sample was taken by using purposive sampling that selected with the criteria that had been determined and obtained the sample of 19 companies. This study uses secondary data, namely the annual report of mining companies listed on the BEI for the period 2015-2016. This study uses multiple linear regression analysis techniques and showed that profitability variables affect to Corporate Social Responsibility, leverage effect to Corporate Social Responsibility, size effect to Corporate Social Responsibility, risk minimization affect to Corporate Social Responsibility.

A b s tr a c t This research aims to provide empirical evidence of the influence of implementation of Sunset PE ND AHULUANPajak merupakan tulang punggung penerimaan negara dan digunakan untuk membiayai sektok-sektor negara seperti sektor pendidikan, kesehatan, sarana umum, dan lain-lain, (Ngadiman & Huslin,2015). Untuk merealisasikan tujuan tersebut diperlukan upaya dalam hal peningkatan penerimaan pajak dengan menggali sumber dana yang berasal dari dalam negeri, yaitu melalui peningkatan kepatuhan wajib pajak. Kepatuhan wajib pajak merupakan faktor penting dalam merealisasikan target penerimaan pajak. Semakin tinggi kepatuhan wajib pajak, maka penerimaan pajak akan semakin meningkat. Akan tetapi dalam kenyataannya, keinginan masyarakat untuk membayarkan pajak masih tergolong rendah. Menurut wakil mentri keuangan berdasarkan data Dirjen Pajak, bahwa setoran pajak dari kelompok wajib pajak orang pribadi sejauh ini terlalu rendah. Terutama wajib pajak dari kalangan non karyawan atau memiliki pekerjaan sendiri termasuk usaha profesi. Hal ini menunjukkan bahwa wajib pajak orang pribadi seperti pengusaha dan profesi belum memenuhi kewajiban pajaknya dengan baik, (Ngadiman dan Huslin,2015).Penurunan penerimaan pajak yang terjadi membuat Direktorat Jenderal Pajak harus berupaya mengoptimalkan pelayanan sehingga diharapkan dapat meningkatkan kesadaran dan keinginan masyarakat untuk tertib sebagai Wajib Pajak, salah satunya dengan melakukan reformasi kebijakan perpajakan yang diimplementasikan dalam bentuk regulasi pemerintah dengan memberlakukan kebijakan sunset policy, tax amnesty dan sanksi pajak, (Gunadi dalam Rahman, 2010:210).

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports. The implication of the results of this study is that sustainability report disclosure issues can be solved by increasing ROA, the board directors, and audit committess. Therefore, BUMN must pay attention to these three things in order to increase the disclosure of its sustainability report.

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis.  The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure  of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.

The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, audit quality, and leverage to earnings management action. The population in this study is manufacturing companies listed on the BEI during the period 2013-2015. Tests on the formulation using multiple regression analysis methods contained in the SPSS program. Based on the result of this research indicate that variable of capital intencity ratio, free cash flow, and audit quality do not influence to earnings management action. While the leverage variable has an influence on earnings management. This is evidenced by the average value of high sample company leverage. Management will try to manage its profits to reduce the failure rate to pay corporate liabilities.Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, Audit Quality, Leverage