The purpose of this study is to analyze and provide empirical evidence regard-ing Tax avoidance and Earnings management before and during the Covid-19 pan-demic. This type of research is comparative, the data collection method used is library research and online research. The data collection technique in this research is the documentation technique. The population in this study are companies in the trade, services, and investment sectors listed on the IDX in 2017-2020. The sampling method is purposive sampling. The analytical method used is independent sample t-test analysis. From the results of the first Paired Sample T-Test, there is no a significant difference in the tax avoidance and earnings management companies in the trade, services, and investment sectors listed on the IDX in 2017-2020,  variable both before the pandemic and during the Covid-19 pandemic at a significance level of 5% .

This study aims to determine the effect of CSR Disclosure, Company Size and Leverage on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. The data collection method in research uses data collected from financial reports that have been published on the IDX web. This study shows the results that: 1) Disclosure of Corporate Social Responsibility (CSR) has no partially significant effect on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. 2) Company size has a partially significant influence on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 3) Leverage has a partially significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 4) Disclosure of CSR, Company Size and Leverage have a simultaneous significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019.

Corporate responsibility for three aspects, namely financial, social and environmental, is important in order to survive and grow in a sustainable manner. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. In fact, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. Corporate responsibility for the environment can be seen from the allocation of costs for environmental activities and the resulting environmental performance, which will ultimately affect its financial performance. This study aims to determine the effect of environmental performance on financial performance in manufacturing companies in the basic and chemical industrial sectors on the Indonesian stock exchange in 2016-2020. The type of data used in this study is quantitative data sourced from the company's financial statements. Source of data in this research is secondary data. The population in this study are manufacturing companies in the industrial sector which are listed on the Indonesia Stock Exchange in the period 2016 to 2020 with a total of 195 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 12 companies was obtained. The analytical method used in this study uses a logistic regression analysis test. The results of the study show that partially Environmental Performance has a significant effect on Financial Performance (ROA)

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.