Pajak merupakan pendapatan negara yang berasal dari dalam negeri dan digunakan untuk membiayai pengeluaran negara guna meningkatkan pertumbuhan ekonomi suatu negara. Namun, realitanya masih banyak wajib pajak yang melanggar kewajiban untuk membayar pajak dengan melakukan tindakan penggelapan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh love of money, machiavellian, pemahaman perpajakan, tarif pajak, dan self assessment system terhadap penggelapan pajak. Penelitian ini dilaksanakan di KPP Pratama Klaten. Teknik pengambilan sampel dengan menggunakan metode accidental sampling. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak orang pribadi dengan jumlah sampel 100 orang. Teknik analisis data dengan menggunakan analisis regresi linier berganda, pengujian data dilakukan dengan bantuan SPSS 20. Hasil penelitian membuktikan bahwa terdapat pengaruh secara persial antara variabel love of money, machiavellian, dan self assessment system terhadap tax evasion. Namun, pemahaman perpajakan dan tarif pajak tidak berpengaruh terhadap tindakan tax evasion.Kata kunci: love of money, machiavellian, pemahaman perpajakan, tarif pajak, self assessment system, penggelapan pajak.

This study aims to evaluate the development program of Tlogoadi Sleman village which is related to social capital and community participation. Social capital as the potential of natural resources and human resources, while community participation is the activity of individuals or groups in village development programs. The research subjects consisted of 12 hamlet heads in Tlogoadi village, and data collection using questionnaire methods and in-depth interviews. Data analysis was descriptive quantitative and qualitative. The results showed that the average social capital of 80% supports the development activities of the village of Tlogoadi and 85% involves community participation. Evaluation based on the utilization of resource potential carried out by Tlogoadi village shows that 75% of the potential of natural resources and human resources are used in rural development which can reduce poverty. Future studies need to be tested on community members from each hamlet to find out the consistency of the results.

This study aims to investigate the influence of green supply chain management practices on community empowerment and poverty reduction in the region of Indonesia. Primary data collection technique like questionnaire was adopted and a sample of 305 respondents was finally collected. For the better understanding, a structural model was developed for the green supply chain factors and community empowerment. For analyzing the data, descriptive findings, confirmatory factor analysis, structural equation modelling and finally regression analysis were applied. Through structural equation modelling, it is found that all three factors of green supply chain (eco design, environment friendly approaches, and green manufacturing and distribution) had positive and significant influence on community empowerment in Indonesia. In addition, findings under regression analysis show that for the poverty reduction factors green supply chain can also play significantly when integrated through all three factors. As per the implication, this research is a meaningful contribution in the field of green supply chain management practices, community development and poverty reduction. .

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .