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This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.

The smart city action plan for the city of Denpasar Bali includes: 1) human resources 2) nfrastructure, 3) applications, and 4) smart city literacy. Meanwhile, in building a smart city there are six pillars, namely smart governance, smart society, smart living, smart economy, smart environment, and smart branding. In 2020 Denpasar City ranks 1st Smart City with Surakarta in the framework of the movement program towards 100 Smart Cities Indonesia.The 2021 Electronic-Based Government System Index is 3.19 which is in the good category and is in the Top 5 RKCI that year.  The Denpasar Bali City Communication, Information and Statistics Service (Kominfos) has taken several steps to implement e-government in realizing a smart city. Some of these steps include building an e-gov portal, increasing accessibility, using the right technology, establishing partnerships with the private sector, developing mobile applications. By implementing e-gov and developing a smart city, the Denpasar-Bali City Communication and Informatics Agency is able to improve the quality of public services, facilitate public access to information and public services, and increase the efficiency and effectiveness of the performance of the Denpasar city government.