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"The purpose of this research is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working capital factors with variable measurements as follows: days on receivables, days on payables, days on inventories, and cash conversion cycle. Dependent variable in this research is profitability with return on assets as variable measurement and control variables in this research are firm size, sales growth, leverage, current asset ratio, and current liability ratio. This research shows that days on account receivables and cash conversion cycle are affecting return on assets variable and days on payables and day on inventory variable are not affecting return on assets variable."

"ABSTRAKPenelitian ini bertujuan menguji pengaruh aktivitas perencanaan pajak terhadapnilai perusahaan dengan moderasi mekanisme corporate governance dan boarddiversity. Penelitian ini menggunakan sampel perusahaan non perbankan dankeuangan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2011. Hasil daripenelitian ini menunjukkan bahwa perencanaan pajak berpengaruh positif dalammeningkatkan nilai perusahaan. Mekanisme corporate governance memperlemahpengaruh positif perencanaan pajak perencanaan terhadap nilai perusahaan. Boarddiversity (Usia dan Latar belakang pendidikan dewan direksi) memperkuatpengaruh positif perencanaan pajak terhadap nilai perusahaan, kecuali untukminority memperlemah pengaruh positif perencanaan pajak terhadap nilaiperusahaan.

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ABSTRACT The purpose of this research is to analyze the impact activities tax planning tofirm value with moderating corporate governance and board diversity. Theresearch was conducted for nonbanking and financial firms in Indonesia StockExchange for period 2010 – 2011. The results of this study are: Firstly, we findevidence of positif relationship activities tax planning and firm value. Secondly,we find evidence that corporate governance mechanism could decrease thepositive influence of tax planning into firm value. Thridly, we find evidence thatboard diversity (AGE and BSTUDY of member director) could increase thepositif influence of activities tax planning into firm value, except for minoritycould decrease the positif influence of activities tax planning into firm value."