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This final report is made to help performing profit planning with fixed costs and variable costs as a basis in doing profit planning using Break Even Point (BEP). The title of this final report is "Break Even Point Analysis As A Short Term Profit Planning Tool at UMKM Café Limas Palembang". In completing this final report the authors obtained data by conducting field research through interviews and observation, library research. Based on the data that the author obtained, the company has not done separation of fixed costs and variable costs, so the company does not know how much fixed costs and variable costs, calculation of Break Even Point (BEP) and Margin of Safety (MOS) calculation, which are useful as a tool of corporate profit planning. The author suggests that company should classify fixed costs and variable costs in advance in order to perform calculation of Break Even Point (BEP), calculation of Margin of Safety (MOS) and profit planning.

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.