Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.

The purpose of this study was to produce a model for improving lecturer performance by revitalizing the components of competence, motivation, and information technology literacy. The object of this study took a sample of 160 lecturers from various private universities in the city of Makassar whose scientific fields concentrated on informatics and computer management. The use of mediation models is done using AMOS. Results of this study also state that the high competence of lecturers has not been able to contribute significantly to the improvement of information technology literacy. Low motivation does not contribute to improving information technology literacy. Competence and motivation, as well as information technology literacy, proved to be able to help significantly in improving the performance of lecturers. Besides that, information technology literacy is not able to show its role in explaining the influence of competence and motivation on the performance of lecturers. The novelty of this research is the addition of information technology literacy components as a model to improve lecturers’ performance in Higher Education.

Penelitian ini bertujuan untuk menguji pengaruh financial distress dan corporate governance terhadap tax avoidance. Tax avoidance diukur dengan cash effective tax rate, sedangkan financial distress diukur dengan Altman Z-Score, dan corporate governance diproksikan dengan kepemilikan institusional. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Analisis data menggunakan analisis regresi berganda. Teknik pengambilan sampel yang digunakan adalah simple random sampling yang terdiri dari 40 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Hasil penelitian secara parsial menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance; corporate governance berpengaruh positif dan signifikan terhadap tax avoidance; serta financial distress dan corporate governance berpengaruh signifikan secara simultan terhadap tax avoidance.

This research aims to determine the effect of learning discipline and peer environment on learning outcomes of business economics subjects in class X at one of SMK Negeri in Jakarta. The population of this research was 252 students. The sampling technique used proportional random sampling to obtain a sample of 147 students. The results of this research are: (1) There is a positive and significant influence between learning disciplines on learning outcomes as indicated by tcount> ttable which is 5.097> 1.97658. (2) There is a positive and significant influence between the peer environment on learning outcomes as indicated by tcount> ttable which is 3.232> 1.97658. (3) There is a positive and significant influence between learning discipline and peer environment on learning outcomes as indicated by the value of Fcount> Ftable which is 33.833> 3.06.