The research objective was to determine the performance of Fomac type FCT-Z300 using a direct current (DC) and AC electric energy source in the manufacture of rice flour. The method use was descriptive with the treatment factor, namely the time test of the flour machine. The flouring time test consisted of three treatment levels, namely with a time of 30 seconds, 60 seconds and 90 seconds. Each…
Tax avoidance is an effort to reduce tax burden undertaken by taxpayers legally by exploiting loopholes in tax regulation. Tax avoidance committed by taxpayers will decreased the State income from tax sectors. This research aims to analyze the influence of institutional ownership, independent commissioners, audit committee, profitability, and firm size as a control variable on tax avoidance by …