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Krisnawati Harefa; Ferdinand Sitinjak

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

The development of social media has significantly changed human communication patterns. On the one hand, digital media provides a space for freedom of expression, but on the other hand, it has also given rise to digital judgmental cultural phenomena such as Cancel culture and cyberbullying. These phenomena often give rise to verbal violence, public humiliation, and massive social exclusion in cyberspace. This article aims to analyze the phenomena of Cancel culture and cyberbullying from a Christian ethical perspective. The research method used is a literature review with a theological-ethical approach. The results of the study indicate that the digital judgmental culture contradicts the principles of love, respect for human dignity as the Imago Dei, and Christian communication ethics taught in the Bible. Christian ethics views every individual as having value before God, so the practices of humiliation, digital bullying, and public judgment are unjustifiable. The church and believers are called to present constructive, loving, communication in the digital space.

Yovita Arie Mangesti; Sayekti Suindyah Dwiningwarni

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Improving the quality of graduates in the Doctoral Program in Law requires effective, adaptive, and quality-based higher education governance. This study aims to analyze the role of management performance evaluation in the management of the Doctoral Program in Law based on transformational leadership and a reward system to improve graduate quality. The study used a qualitative method with a literature study approach through analysis of scientific journals, higher education regulations, and literature related to higher education management. The results indicate that management performance evaluation plays a strategic role in measuring the effectiveness of academic governance, research achievements, the quality of educational services, and graduate success. Transformational leadership plays a role in building an innovative, collaborative, and change-responsive academic culture, while the reward system encourages motivation and productivity among the academic community. The integration of performance evaluation, transformational leadership, and the reward system can improve research quality, scientific publications, accelerated study periods, and the competitiveness of doctoral graduates in law. This study recommends the development of an evaluation system based on key performance indicators integrated with digital transformation and a sustainable reward policy to create superior and quality-oriented management of the Doctoral Program in Law.

Fitri Wijayanti; Avia Masliani; Yanto Abdilah; Ema Suraya; Muhammad Syifa Zakariya +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The rapid advancement of digital technology has significantly influenced various aspects of children's and adolescents' lives, particularly emotional development and social interaction. Excessive and uncontrolled use of digital media may negatively affect emotional regulation, communication skills, and interpersonal relationships. Therefore, educational institutions play an important role in helping students develop positive character and social behavior. Islamic Religious Education (IRE) is expected to contribute to character formation by instilling moral values, strengthening self-control, and encouraging healthy social interactions. This study aimed to analyze the effectiveness of Islamic Religious Education learning on the emotional development and social interaction of late childhood students in the digitalization era. A quantitative study with a cross-sectional design was conducted among 40 students at MIS As-Syafi'iyah 10 Bogor in 2026. Data were collected using structured questionnaires and analyzed using the Chi-square test. The findings revealed that 32 respondents (80%) demonstrated a good level of Islamic Religious Education learning. In addition, 23 respondents (57.5%) showed good emotional development, while 28 respondents (70%) demonstrated good social interaction. Statistical analysis showed a p-value of 0.001 (<0.05), indicating a significant effectiveness of Islamic Religious Education learning on students' emotional development and social interaction. These findings suggest that Islamic Religious Education contributes positively to fostering emotional maturity and improving social relationships among students in the digital era.

Hollines Luahambowo; Muhammad Rizal; Ngadi Permana

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines how tax knowledge, the use of e-filing systems, and the enforcement of tax penalties influence individual taxpayers’ compliance in filing annual tax returns. Tax compliance is a critical factor for the sustainability of government revenue, yet public compliance rates remain suboptimal. The research employs a quantitative approach with an associative causal design, involving 131 respondents in West Jakarta selected through convenience sampling. The instrument, consisting of a questionnaire with 34 items, was tested for validity and reliability and then analyzed using multiple linear regression with the aid of SPSS. The results of the analysis indicate that tax knowledge, the use of e-filing, and tax penalties have a positive effect—both partially and simultaneously—on compliance with annual tax return filing. These findings underscore the need to improve tax literacy, strengthen the e-filing system, and ensure consistent enforcement of penalties to encourage compliance. This study provides an empirical basis for the development of more inclusive and efficient tax policies and supports the government’s strategy to optimize state revenue by raising taxpayer awareness and fostering a sense of responsibility.

Putri Intan Sustoro; Bunga Nur Aulina; Flora Anjelika Safitri; Makmur Sujarwo

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Advances in digital technology are driving universities to prepare students who are not only capable of becoming job seekers but also job creators through technology-based ventures. Technopreneurship has become a key approach because it combines entrepreneurial skills, technology, creativity, and innovation to create products or services with economic value. This study aims to analyze strategies for developing student technopreneurship in the digital era through entrepreneurship education, digital literacy, and business incubation. The method used is a literature review employing a descriptive qualitative approach through the examination of various scientific journals, books, and relevant academic sources. The findings indicate that entrepreneurship education serves as the foundation for shaping students’ mindset, motivation, and skills as prospective technopreneurs. Digital literacy supports students’ ability to leverage social media, e-commerce, digital platforms, and information technology to expand markets and enhance business efficiency. Meanwhile, business incubation serves as a mentoring mechanism that bridges university learning with real-world business practices. Thus, the development of student technopreneurship must be carried out in an integrated manner through practice-based curricula, the strengthening of digital skills, business mentoring, and collaboration with the government, industry, investors, and the business community.  

Anis Siti Qayyummah; Utary Rahayu; Andrey Pramudia; Dika Habib Permana; Miftahul Huda

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the internalization of Islamic developmental psychology values through the Qur'an memorization (Tahfidz Al-Qur'an) program in shaping the character of middle adolescents aged 13–17 years in the digital era at Al Hayya Orphanage Foundation, Depok. Adolescence is a transitional stage characterized by significant physical, emotional, social, and spiritual changes. In the digital era, adolescents face various challenges, such as social media addiction, cyberbullying, declining social interaction, and moral degradation, all of which may affect character development. Therefore, strengthening character education based on Islamic values has become increasingly important. This research employed a qualitative approach using a case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through observation, in-depth interviews, and documentation involving orphanage caregivers, Tahfidz instructors, and students at Al Hayya Orphanage Foundation, Depok. The findings indicate that the Tahfidz program plays a positive role in character formation through habituation, role modeling, spiritual guidance, and a supportive religious environment. From the cognitive perspective, students demonstrated improvements in discipline, concentration, responsibility, and self-regulation. Emotionally, they became more patient, better able to control their emotions, and experienced inner peace through intensive engagement with the Qur'an. Socially, the program fostered attitudes of mutual assistance, respect, empathy, and stronger social relationships among students.This study reveals that the Tahfidz program serves not only as a means of memorizing the Qur'an but also as an effective medium for internalizing the values of Islamic developmental psychology and fostering Qur'anic character among adolescents in facing the challenges of the digital era.  

Rahmah Diara; Mutiara Ramadhani Alfitriah; Muthliq Febrily Albachaj; Siti Nenk Lawati; Amelia Khoirunnisa +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The purpose of this study was to analyze the implementation of Al-Qur’an and Hadith teaching at MAN 2 Karawang, including the challenges faced and approaches to resolving them. The method used was qualitative with a descriptive approach. Information was collected through interviews and documentation with the principal, Al-Qur’an and Hadith teachers, and eleventh-grade students. The research findings indicate that teaching is conducted in accordance with the madrasah curriculum, using a thematic and contextual approach that focuses on moral development and the application of Islamic values in daily life. Teachers use various methods, such as lectures, discussions, questions and answers, and hadith memorization. However, the teaching and learning process still faces several obstacles, such as a lack of infrastructure, including projectors, limited availability of textbooks, and unsupportive classroom conditions, which affect students’ concentration. Several solutions implemented include the gradual provision of facilities, the use of digital technology through students’ mobile phones and e-books, and the implementation of more interactive teaching methods to increase student motivation.

Nelciyani Padudung

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This research aims to examine how the functions of Christian counseling (preventive, curative, developmental, and pastoral) can be integrated into the practice of Christian Religious Education as an effective strategy to support adolescents’ faith development. The background of this study arises from the fact that adolescents experience a crisis of faith that is not only related to theological aspects but also affects their psychological and emotional well-being. On the other hand, christian religious education practices in schools often remain focused on the transfer of doctrinal knowledge without being balanced by adequate personal guidance. This study applies a qualitative method through literature review and conceptual analysis of christian counseling theory, theories of adolescent faith development, and pedagogical practices in christian religious education. The findings indicate that integrating Christian counseling functions into the design of christian religious education learning can create a dialogical, reflective, and pastoral classroom atmosphere, providing opportunities for adolescents to develop spiritual discernment, self-awareness, and the ability to make responsible moral decisions. This article discusses the relevance of counseling to adolescents’ spiritual development, the characteristics of their faith development, the challenges of implementing counseling in Christian educational institutions, and the design of learning based on dialogue, reflection, and mentoring. In this way, the integration of christian counseling in christian religious education is considered a holistic approach that enriches the meaning of faith education and supports adolescents’ faith growth in a contextual, profound, and sustainable manner.

Muhammad Khaidir Kahfi Natsir

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This paper discusses the implementation of regional autonomy and its impact on Islamic education in Indonesia, focusing on the challenges and opportunities faced. Although educational decentralization is considered a strategic step to improve the quality of education, there are various obstacles that must be addressed, including the development of regional capacity, the availability of educational resources, and effective leadership. This study aims to explore how regional autonomy can provide flexibility in educational management while identifying issues arising from the lack of coordination between regional and central governments, especially in the management of Islamic educational institutions. The method used is a normative legal approach with descriptive analysis. The research findings indicate that despite efforts to enhance Islamic education, there remain significant gaps in funding, facilities, and educational quality compared to general education. The conclusion drawn is the need for more inclusive and responsive policy reforms to local diversity, as well as the importance of collaboration among government, society, and educational institutions to create a more equitable and quality education system.

Siti Ramawati Abas; Sukarman Kamuli; Sri Yulianty Mozin

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

Yulius Alan Hartanto; Irja Tobawan Simbiak; Lazarus Ramandey

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Ciberi Beach is a tourist area in Enggros Village, Abepura District, Jayapura City, with significant development potential that draws on its natural resources and local wisdom. This study aims to identify internal and external factors influencing the development of the tourism area and to formulate appropriate development strategies using SWOT analysis. The research employs a mixed-methods approach, combining qualitative and quantitative techniques, with data collected through field observations, in-depth interviews, and questionnaires distributed to 25 visitors. The findings show that the main strengths are unspoiled natural scenery and community friendliness, while the main weaknesses include inadequate public facilities and poor road access. Key opportunities include ecotourism potential and policy support for spatial planning, while threats include coastal abrasion and unmanaged waste. Based on the SWOT matrix, the strategic position falls in Quadrant I (X = 0.31; Y = 0.51), supporting an aggressive SO strategy. Priority strategies include community-based ecotourism development, digital promotion, collaborative partnerships with universities and NGOs, and regulatory strengthening for sustainable land use. The analysis is grounded in a three-framework theoretical lens comprising the 3A tourism components (Attraction, Accessibility, Amenity), ecotourism principles, and community-based tourism, which together guide the interpretation of SWOT findings and the formulation of strategy.

Viosela Meytriana Situmorang; Burhanuddin Burhanuddin

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital communication technology has encouraged health institutions to utilize social media as a medium for health promotion and information dissemination. This study aims to analyze the effect of Instagram content management on audience responses at Lakespra dr. Saryanto. The research used a quantitative approach with a survey method involving 60 respondents selected from members of Lakespra dr. Saryanto. Data were collected through questionnaires distributed online and analyzed using validity tests, reliability tests, descriptive statistics, and simple linear regression with IBM SPSS Statistics. The results showed that all questionnaire items were valid and reliable, with Cronbach’s Alpha values of 0.951 for the content management variable and 0.934 for the audience response variable. The regression analysis indicated that Instagram content management had a significant effect on audience responses, with a significance value of 0.000 and an F value of 184.783. The coefficient of determination showed that Instagram content management contributed 76.1% to audience responses, including engagement, understanding of health information, and interest in health services. The findings indicate that visually attractive, informative, and consistent Instagram content can improve audience interaction and support digital health communication effectively.

Crisena Crisena; Firiska Yulinata Nababan; Naomi Yolanti Octavia Ritonga; Novita Ester Marlina Zebua

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

Dionisius Derson Lajang; Agusto Royfanto Kewuan; Febriano Yonathan Irgy Wete

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article examines the impact of dehumanization in the era of Artificial Intelligence (AI) on the formation of the personality of future priests in light of the teachings of Pastores Dabo Vobis, particular number 43-44, as well as from Philosophical and theological perspectives. The development of AI brings significant changes in the way human think, relate, and build their self-identity. On the one hand, AI offers great opportunities to support intellectual formation through access to information, pastoral simulations, and digital learning. However, on the other hand, the dominance of technology has the potential to cause dehumanization, namely a reduction in the quality of interpersonal relationships, the depth of reflection and sensitivity. This study employs a literature review method, examining relevant theological, philosophical, and scientific literature. The findings indicate that excessive reliance on AI can disrupt the development of the human dimension in seminarians, particularly regarding affective maturity, relational competence, and the integrity of personal identity. From a philosophical perspective, humans are understood as free, rational, and relational beings; thus, reducing humans to mere components of an algorithmic system contradicts their very nature. Meanwhile, theology affirms human dignity as the Imago Dei, which cannot be replaced by technology. Therefore, a critical and prudent formation approach is required, one that positions AI as an aid, not a substitute for human relationships.

Agnes Yuskila Elisabet Nenohai; Yublina Kasse

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article discusses the dynamics of Christian students’ spirituality in the digital era, characterized by the currents of globalization, information overload, and a culture of virtual communication that influence patterns of thinking, lifestyles, and character formation. The novelty of this study lies in its analysis of the direct relationship between the digital-global context and the process of students’ faith formation through an integrative theological–pedagogical perspective. This research aims to analyze the implications of digital globalization for the spirituality of Christian students and to formulate directions for faith formation that are relevant to the contemporary context. The method employed is a qualitative approach using a library research design through conceptual, theological, and pedagogical analysis of various relevant scholarly sources. The findings indicate that the digital era presents both opportunities and challenges for faith development, in which students experience a dynamic tension between the strengthening of spiritual insight and the potential value crisis resulting from exposure to global ideologies. In conclusion, contextual, reflective, and selective strategies of faith formation are required to ensure that the spirituality of Christian students remains firm, critical, and relevant amid the currents of digital globalization.

Melisya Ubwarin; Yeremia Hia

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

The paradigmatic transformation of Christian Religious Education (CRE) in the digital era has become a crucial issue to be examined because the development of information technology, virtual culture, and globalization has brought significant changes to adolescents’ mindsets, behaviors, and character formation. These conditions have created various moral and spiritual challenges, such as identity crises, declining ethical sensitivity, and the increasing influence of individualistic and hedonistic values among young people. This study aims to analyze the paradigm transformation of Christian Religious Education in shaping adolescent character through a theological-pedagogical perspective that is relevant to the context of the digital era. The research employs a qualitative method using a library research approach and descriptive analysis of various scientific, theological, and pedagogical sources related to Christian education, teacher spirituality, and adolescent character development in the digital age. The findings indicate that the transformation of the CRE paradigm should be directed toward contextual, participatory, and transformative learning by positioning teachers as spiritual role models and facilitators of character formation. Furthermore, the integration of Christian values, the ethical use of technology, and collaboration among schools, families, and churches are important factors in shaping adolescents who possess strong character, integrity, and spiritual maturity amid increasingly complex digital challenges.

Nofanolo Buulolo; Tony Salurante

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Digital technology has significantly transformed adolescents’ lives, including the process of character formation. While the digital era provides broad opportunities for accessing information and developing personal potential, it also presents challenges such as identity crises, individualism, instant culture, cyberbullying, moral relativism, and declining spiritual engagement. These conditions create unique challenges for Christian adolescents in maintaining values and character grounded in biblical teachings. This study aims to examine the challenges of Christian adolescent character formation in the digital era, analyze the perspectives of the Christian worldview and educational psychology on character development, and explain the relevance of integrating these perspectives in addressing contemporary challenges. The research employed a qualitative approach using a library research method. Data were collected from books, scholarly journals, and other relevant academic sources and analyzed through content analysis. The findings indicate that the Christian worldview provides a theological foundation for shaping identity, values, and character based on biblical truth, while educational psychology offers scientific insights into adolescent development and effective character-building strategies. The integration of these perspectives creates a holistic approach that addresses spiritual, moral, social, emotional, and cognitive dimensions. Therefore, this integration is essential for helping Christian adolescents navigate the challenges of the digital era wisely, responsibly, and in accordance with Christian values.

Adelia Putri Callysta; Feris Dzaky Ridwan Nafis; Anis Puji Rahayu

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

California papaya leaves (Carica papaya L.) are known to contain various active compounds that have the potential to stimulate appetite and boost metabolism, making them a promising candidate for development as a pharmaceutical formulation. This study aims to design a capsule formulation of California papaya leaf extract with appropriate excipients and to evaluate its ability to increase body weight through preclinical testing using a zebrafish (Danio rerio). The extract was obtained via maceration with 96% ethanol and formulated into capsules using the wet granulation method in four variations (F0–F3). Physical evaluations included organoleptic properties, flowability, angle of repose, loss on drying, disintegration time, weight uniformity, and stability testing using the cycling test method. The results indicated that all formulas met the physical requirements, with disintegration times of 3–4 minutes and loss on drying <15%. Formula F2 exhibited the most optimal physical characteristics; however, stability testing revealed a decline in physical properties after extreme temperature treatment. Efficacy tests showed a significant increase in zebrafish weight (p < 0.05), with F3 yielding the best results. A high survival rate (≥80%) suggests the formulation is relatively safe. In conclusion, California papaya leaf extract capsules demonstrate significant potential as an agent to promote weight gain.

Rizky Septika Utami; Rini Suryani; Meko Gustian; Venti Novitas Sari; Darwan Effendi

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Universities are educational institutions that have an important role in addressing various problems in rural areas by motivating, empowering, and broadening the perspectives of local communities. Through community service activities, universities can contribute to improving community skills and encouraging economic independence. This community service program aims to foster an entrepreneurial spirit among female farmers in APK Bandung Village, Selupu Rejang District, through training and assistance in producing pineapple-flavored papaya jam as a value-added agricultural product. The program was conducted in November 2025 and involved one partner, namely the Srikandi Women's Farmers Group (Kelompok Wanita Tani/KWT) 02 of APK Bandung Village. The implementation stages included socialization, product-making demonstrations, mentoring, monitoring, and evaluation activities. These stages were designed to enhance participants’ knowledge and practical skills in processing local agricultural commodities into marketable products. Out of 20 registered members of KWT Srikandi, 17 members attended and actively participated in the program. The results of the evaluation, based on questionnaires distributed to participants, showed that approximately 64.70% of the members demonstrated an entrepreneurial spirit. These findings indicate that the program contributed positively to increasing entrepreneurial awareness and encouraging the development of small-scale rural business opportunities among female farmers.

Fiki Labibatus Saadah; Sri Andriani

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.