Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months.

Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study.  In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.

Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations