Tujuan dari penelitian ini adalah untuk menguji pengaruh Umur, Ukuran, dan Independensi Dewan Komisaris terhadap Agresivitas Pajak. Usia dewan komisaris, ukuran dewan komisaris, dan independen dewan komisaris digunakan sebagai variabel independen dan agresivitas pajak (PPA) digunakan sebagai variabel dependen. Dan dua variabel yang digunakan sebagai variabel kontrol adalah Return On Assets (ROA) dan Leverage. Data dari laporan keuangan dan laporan tahunan tahun 2011 sampai dengan 2017. Sampel penelitian ini adalah 266 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa Umur, Ukuran, dan Independensi Dewan Komisaris berpengaruh negatif dan signifikan terhadap Agresivitas Pajak (ETR). Return On Assets (ROA) berpengaruh positif dan signifikan terhadap Tax Aggressiveness (ETR). Sedangkan Leverage berpengaruh tidak signifikan terhadap Agresivitas Pajak (ETR).

This study aims to examine and analyze the effect of Decentralization and management accounting systems on managerial performance on PT. P&P Lembah Karet Padang. . The population in this study were 237 people, with a sampling technique using purposive sampling so the number of samples obtained to 31 people. Data analysis method in this research uses multiple linear regression. The result of this study indicates that: 1) Decentralization has no effect on managerial performance, with a regression coefficient of  0,118, and a sig value of 0,276 > 0,005. 2) the management accounting system has no effect on managerial performance, with a regression coefficient of -0,123, and a sig value of 0,234 > 0,005. 3) Decentralization and management accounting system has no effect on managerial performance with a regression coefficient of 57,321, and a sig value of 0,373 > 0,005. 4) from the coefficient of determination known no influence between decentralization a management accounting system on the managerial performance of  0,1% and the remaining 99,9%.

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% .

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.

Penerapan akuntansi pertanggungjawaban merupakan suatu sistem   yang mengukur prestasi dari masing-masing pusat  pertanggungjawaban berdasarkan informasi yang disampaikan dalam menjalankan pusat-pusat pertanggungjawaban dari masing-masing tingkat manajemen. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban dan prestasi kerja pada PT. P&P Lembah Karet Padang. Instrumen dalam penelitian ini adalah melalui kuesioner kepada pihak-pihak yang bersangkutan. Peneliti juga mengumpulkan data yang relevan dan mendukung pembahasan penelitian. Metode statistic yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa penerapan akuntansi pertanggungjawaban berpengaruh signifikan terhadap prestasi kerja manajemen pada PT. P&P Lembah Karet Padang