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This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The highly competitive healthcare industry in Cirebon poses a significant challenge for Klinik Utama X, especially as a non-BPJS facility. This condition requires a paradigm shift from a provider-centric marketing mix to a patient-centric approach to retain patient loyalty. This study aims to evaluate and formulate the marketing strategy of Klinik Utama X using a comparative 4P (Product, Price, Place, Promotion) and 4C (Customer Solution, Customer Cost, Convenience, Communication) approach based on SWOT analysis. This research used a qualitative descriptive design with purposive sampling, gathering primary and secondary data through in-depth interviews, observations, and document studies. The data were systematically evaluated using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices. The findings reveal that the clinic is strategically positioned in Quadrant I, with an IFAS score of 2.53 and an EFAS score of 2.60, indicating strong internal capabilities to seize external opportunities. The recommended aggressive growth strategy involves integrating psychiatric and aesthetic services, penetrating the Business-to-Business (B2B) market through corporate medical check-ups, accelerating digitalization via telemedicine and online queuing, and preparing for BPJS accreditation. The managerial implications suggest that the clinic must prioritize resolving internal human resources and strengthening financial record-keeping systems before investing heavily in medical assets, while actively expanding digital convenience and corporate partnerships to secure short-term financial stability.

Background: The management of hemorrhagic shock in obstetrics typically involves aggressive fluid resuscitation, often leading to iatrogenic fluid overload and pulmonary edema. Implementing a timely fluid de-escalation (deresuscitation) strategy is critical to facilitate ventilator weaning and achieve early extubation. Case Illustration: A 31-year-old female (G5P3A1) was admitted to the ICU following emergency Re-Cesarean Section due to Grade IV hemorrhagic shock caused by postpartum hemorrhage (PPH) and placenta previa totalis. Intraoperative aggressive resuscitation triggered iatrogenic fluid overload, manifesting as bilateral pulmonary edema and severe gas exchange impairment (initial AaDO2 of 459 mmHg and lactate level of 2.8 mmol/L). Management and Results: Following initial hemodynamic stabilization, an active fluid de-escalation strategy was initiated on Post-Operative Day 1 (POD 1) using continuous furosemide infusion at 10 mg/hour targeting a negative fluid balance. The patient achieved a negative fluid balance of -1485 mL within 24 hours, accompanied by a significant increase in urine output (7.8 mL/kg/hour). This approach successfully reduced the AaDO2 to 162 mmHg and improved lactate clearance to 1.8 mmol/L without compromising hemodynamic stability. The patient was successfully extubated within 18 hours of ICU admission. Conclusion: Early transition from resuscitation to fluid de-escalation, guided by perfusion targets (lactate) and oxygenation markers (AaDO2), is safe in critical obstetric cases. This strategy effectively resolves pulmonary edema and accelerates early extubation.

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Adolescence is a transitional period prone to problematic behavior due to significant physical, emotional, and social changes. One of the main factors influencing adolescent behavior is parenting style. This study aims to examine the importance of parenting styles in preventing problematic behavior in adolescents. The method used in this study is a literature review. The results of the study indicate that democratic (authoritative) parenting plays a protective role in preventing delinquency, aggressive behavior, and maladaptive behavior. Conversely, authoritarian and permissive parenting styles tend to be positively correlated with increased deviant, aggressive, and antisocial behavior in adolescents. Furthermore, self-control and morality act as mediators that can strengthen or reduce the influence of parenting styles on juvenile delinquency. Thus, the role of the family as the primary and primary environment is crucial in early detection and prevention of problematic behavior in adolescents.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This study aims to analyze the dynamics of peer pressure as a factor that forms problematic behavior in adolescents. This study uses a literature review method with more than 19 relevant journals. The selected journals followed inclusion criteria that focused on adolescents, peer pressure, and problematic behaviors within a specific time frame. The results of the study showed that peer pressure contributes to problematic behaviors such as aggressive behavior and social violence (bullying, cyberbullying, aggressiveness, disruptive behavior), addictive and health-risking behaviors (smoking, alcohol consumption/drinking behavior), violations of academic/school norms (truancy, juvenile delinquency), online/sexual risky behavior (cybersex), and internal psychological problems (decreased self-confidence). The psychosocial dynamics found included the need for acceptance, group conformity, low self-control, and weak family support. These influences can be direct or indirect through the internalization of group values. These findings confirm that problematic behaviors are not formed singularly, but from complex interactions between individual factors and the social environment. Therefore, prevention efforts require a collaborative approach between families, schools, and the community.

The rapid development of digital technology and its increasing number of users have led to increased use of online games among adolescents. A frequently encountered behavioral problem is aggressive behavior resulting from online gaming. The research method used was a literature review by examining various previous research articles relevant to the research topic. The sources used were scientific journals discussing aggressive behavior due to online gaming in adolescents. The collected data were then analyzed descriptively to obtain an overview of the level of tendency for aggressive behavior to emerge, which is influenced by the intensity of online gaming. The results of the study showed a significant relationship between aggressive behavior and the intensity of online gaming. Therefore, the implication is that guidance and counseling should not only focus on behavioral management but also efforts to detect early and prevent it through assessment, early screening of risky behavior, information services, psychoeducation on digital literacy, play time management, and emotional management. Collaboration between guidance counselors, teachers, and parents is crucial in integrating students' behavioral development sustainably, so that guidance and counseling services become a system that plays a role in reducing the risk of aggressive behavior due to online gaming in adolescents.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

Teenage brawls have become an increasingly urgent social issue, considering the destructive impact they cause. This study aims to explore the causes and negative impacts of student brawls through a literature review. By analyzing 20 related academic articles, it was found that the triggers of brawls can be divided into two main dimensions. The internal dimension includes factors such as deindividuation, identity crisis, and low self-regulation, while the external dimension encompasses ineffective parenting styles, peer influence, and provocation through social media. The impact of brawls is significant, not only on physical aspects and fatalities but also on psychological disturbances, moral decline, stigmatization, and serious legal consequences. This study concludes that a comprehensive intervention approach is needed, involving school counseling services, education on better parenting, and community monitoring to reduce the tendency for teenage aggression. This strategy is expected to address the root causes of brawls in a more structured and effective manner, creating a safer environment and supporting positive teenage development.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

Bullying is a form of aggressive behavior commonly experienced by adolescents and has significant impacts on both physical and mental health. Schools, as primary social environments for teenagers, often become settings where bullying occurs. Several factors contribute to this behavior, particularly peer influence, family roles, and social media use. This study aimed to analyze factors related to bullying behavior among adolescents in a junior high school, including respondent characteristics, peer influence, family roles, and social media usage, as well as their relationships with bullying behavior. This research used a quantitative approach with a cross-sectional design involving 71 eighth-grade students as respondents. Data were collected using structured questionnaires and analyzed with the Chi-Square test. The results showed significant relationships between peer factors (p=0.003), family roles (p<0.001), and social media use (p=0.001) with bullying behavior. A large proportion of respondents reported high social media usage (45.1%) and low family involvement (45.1%), while more than half (53.5%) were categorized as being at risk of engaging in bullying behavior. These findings indicate that adolescents are strongly influenced by their social environment, both offline and online. Negative peer interactions and limited family supervision can increase the likelihood of bullying behavior. In conclusion, peer factors, family roles, and social media use are significantly associated with bullying among adolescents. Therefore, collaboration between families, schools, and communities is essential through psychosocial assessments, increased family involvement, and character education programs to prevent and reduce bullying behavior.

Strategies to increase the income of self -help palm oil farmers can help farmers to increase production yields. This study aims to formulate and obtain strategies in an effort to increase the income of oil palm farmers. This research was conducted in Kalis District, Kapuas Hulu Regency. This study was carried out from April 5 to May 524. This study used a descriptive quantitative method with case study methods and identified internal factors (strengths and weaknesses) and external (opportunities and threats) used for the strategy to increase the income of oil palm farmers in the sub -district dull. The variables used in this study were obtained from indicators of strengths, weaknesses, opportunities and threats. Based on the results of the research results of the collection, processing and analysis of the main internal factors, it is found that the main strength factor of farmers is the status of land ownership and land area owned by farmers with a weight score of 0.41. As for the main weakness of self -help farmers is inadequate access to infrastructure with a weight score of 0.18 and the total score of the IFE matrix is ​​2.51. For data analysis of the main external factors, it is found that the main opportunity factor of farmers is oil palm can be a term investment for farmers with a weight score of 0.41. As for the main threat of self -help farmers is a long queue at the Palm Oil Mill (PKS) with a weight score of 0.18 and the total score of the IFE matrix is ​​2.62. The results of processing internal and external data of farmers using the IE matrix show that the position of farmers is in quadrant I, the suitable strategy is an aggressive strategy that can support the growth of oil palm farming.

This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

API abuse on lightweight edge gateways has intensified as microservice-based services expose many REST endpoints to heterogeneous clients. Conventional per-identity rate limiting, such as static token buckets, is frequently bypassed through distributed bots and identity rotation, while legitimate burst traffic may be rejected and degrade user experience. This study proposes Adaptive Rate Limiting with Verifiable Delay Functions (ARL-VDF), which couples a lightweight risk score with selective VDF challenges to impose a tunable sequential-computation cost on suspicious clients without forcing aggressive dropping for low-risk users. The gateway continuously derives a per-identity risk score from short-window request rate, error tendency, and identity freshness, then maps the score to a target delay bounded by  and . Evaluation uses a 600-second discrete-event simulation on a mixed workload consisting of normal clients, legitimate bursts, and distributed attackers. Compared with a static token bucket baseline, ARL-VDF maintains full success for legitimate traffic, reduces attacker throughput that passes the gateway, and keeps verification overhead within a fixed budget on the edge device. The results indicate that combining adaptive control with verifiable sequential cost can improve availability and fairness on resource-constrained edge gateways without resorting to aggressive dropping.

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.