This study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model.

This study aims to identify the source of job satisfaction and its effect partially or simultaneously on the performance of Activity Management Unit officer PNPM in Lumajang. Sources of job satisfaction were used in this study refers to the dimensions of job satisfaction include: (1) employment, (2) the conditions of employment, (3) salary, (4) co-workers, (5 ) the safety and security of employment , (6 ) supervision. Sources of job satisfaction will be tested influence either partially or simultaneously on performance. The population in this study is the Project Management Unit officer PNPM in Lumajang , with the number of samples taken as respondents by 37 respondents. Data were analyzed using multiple linear regression analysis. The results showed that only partially work variables that significantly influence the performance , while the variable conditions of employment , salary , co-workers, K3 and supervision no significant effect on performance. Simultaneously source of job satisfaction have a significant effect on performance. The coefficient of determination shows that the performance is influenced by 48.4 % performance can be explained by the variable of work , working conditions , salary , co-workers , occupational health and safety monitoring, while the remaining 51.6 % performance is influenced by other variables. Further research is expected to contribute in the development of management science studies , especially the management of human resources , so it can be a reference for similar research and advanced research

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

This research was conducted to test the influence of variable Return On Asset (ROA), operating costs operating income (BOPO), and Financing to Deposit Ratio (FDR) against the level of sharing Mudharabah deposits. System for the results is the system where the ill-fated agreement or bond together in performing business activities for example deposits Mudharabah on Cooperative BMT Al-Ikhlash East of Lumajang in 2010 – 2013. As for the variables examined is ROA (X1), BOPO (X2), FDR (X3) against the level of sharing Mudharabah deposits. In this research the secondary method used in Cooperative BMT Al-Ikhlash East of Lumajang. This analysis data processing techniques include: Classic assumption test, test multiple regression analysis, hypothesis testing with partial tests (test t), simultaneous testing (test F). The test results showed that partially Return On Asset and Financing To Deposit effect significantly to levels of Mudharabah deposits for the results. Meanwhile, operating expenses and operating income do not affect significantly the level of terhadp for results of Mudharabah deposits. The test results indicate that the simultaneous Return On assets, Financing To Deposit and operating expenses and operating income results for the level of influence on Mudharabah deposits.

The purpose of this research is to know that the measure of company, the ratio of profitability, and the leverage effect simultaneously and partially, also to know the dominant variables significantly to income smoothing action on the service companies listed on the Indonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies there are 8 companies that don’t do the income smoothing, and 34 the rest do the income smoothing. Analysis tools used are analysis discriminant model z score. The results showed that simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin (PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and debt to total assets ( DTAR ) had no significant difference between companies do income smoothing and not income smoothing. Simultaneously the variables used to predict the income smoothing can influence to only 9.24 %. Base on a model of the cut - off point , the discriminant function able to predict the company it will do the income smoothing.

By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of Director General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP). This regulation has a very great positive impact towards both Employee and Company. Therefore, this regulation is believed to be accepted by all sides whether it is for the employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20% until 32,3 % per month. The impact of tax deregulation positively won’t be affected the Company because the tax is charged to the earning receiver.