heteroscedasticity test and autocorrelation test) and test hypotheses (coefficient of determination, t test, F test). The results that significantly influence the audit committee disclosure of CSR while managerial ownership, board size, profitability, liquidity, company profiles and government regulation has no effect on the disclosure of CSR. F Test results showed that the simultaneous effect of independent variables on the dependent variable.Keywords: Good Corporate Governance, Corporate Characteristics, Government Regulation, Corporate Social Responsibility ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji hubungan kausalitas dari pengaruh good corporate governance, karakteristik perusahaan dan regulasi pemerintah terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2014. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan yang diperoleh dari www.idx.com dan website perusahaan selama periode 2010-2014. Proses pemilihan sampel dilakukan dengan menggunakan metode cluster sampling. Metode analisis yang digunakan adalah analisis regresi berganda yang terdiri dari uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi) dan uji hipotesis (koefisien determinasi, uji t, uji F). Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh signifikan terhadap pengungkapan CSR sedangkan kepemilikan manajerial, ukuran dewan komisaris, profitabilitas, likuiditas, profil perusahaan dan regulasi pemerintah tidak berpengaruh terhadap pengungkapan CSR. Hasil Uji F menunjukan bahwa variabel independen berpengaruh secara simultan terhadap variabel dependen.

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.