This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure