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"ABSTRAKPaper ini meneliti perkembangan dan karakteristik paper perpajakan pada jurnal The Accounting Review, Journal of Accounting and Economics, dan Journal of Accounting Research selama tahun 2008-2012 dan kemudian membandingkan hasil analisis dengan hasil dari studi sebelumnya. Analisis berupa content analysis yang meliputi jumlah paper yang dipublikasikan, metodologi yang digunakan, dan atribut penulis artikel pajak. Hasil penelitian ini menunjukkan adanya tidak adanya peningkatan paper perpajakan yang konsisten, di mana area riset yang paling diminati adalah riset perencanaan pajak, riset mengenai tradeoff pajak dan non pajak, dan riset mengenai penghindaraan pajak dengan sebagian besar penulis berasal dari U.S. dan metodologi archival/empirical masih paling sering digunakan.

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ABSTRACTThis paper investigate the development and characteristics of taxation papers on The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research during period 2008-2012 and then compare the results with previous studies?. The analysis use the content analysis method on the number of papers published, methodology utilized, and on the authors? attributes. The results suggest that there is no consistent growth on taxation papers. Additionally, the tax planning research area, the coordination of tax and non-tax factors, and corporate tax avoidance are being the most employed taxation research area, while the most of authors are U.S. co-author and archival/empirical methodology being the most utilized."

"This study will examine the portfolio performance of a portfolio constructed from index Kompas 100 and index Bisnis 27. Portfolio formed using the single indes model method. The data used for the research was the list of company that are consistently included in the index list of Kompas 100 and Bisnis 27 during the period of August to July 2011.In the portfolio that uses the index Kompas 100 there are 51 issuers that included in the optimal portfolio, while for the portfolio of Business 27 there are 12 issuers that enter the optimal portfolio. Kompas 100 portfolio was manage to produced an average expected return of 0.22% per day with the level of risk by 0.002%. As for Bisnis 27 the portfolio was capable of producing an average expected return of 0.16% with a risk level of 0.006%.Based on comparison of expected return, risk level the concluded that overall kompas 100 have a better performance then Business 27 portfolio. So we can conclude that portfolio with more diversified asset can have a much better performance than the less diversified portfolio."