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Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

Community service with counseling steps carried out by the Extension Team of the Department of History Education, Faculty of Teacher Training and Education, Ivet University in Purwoyoso Village, Ngaliyan District, Semarang City, has succeeded in increasing public awareness of the importance of a healthy environment and making absorption through Biopori. Human life, cannot be separated from the environment around the house where you live. Both the natural environment and the social environment. We breathe requires air from the environment. Eating, drinking, keeping healthy, everything involves the environment. From the environment, humans can take advantage of parts of the environment such as animals, plants, water, air, sunlight, salt, wood, mining products and so on for their daily needs. But it is not only humans who live like that. Other living things such as animals and microbial animals and plants can also live because of their environment. A healthy environment in the form of shady plants and trees can be a source of oxygen and become a shelter for residents. Apart from being a shelter for residents, it is also a place for residents to chat and play with children. The role of Biopores is also important, as water infiltration when it rains so that it can provide water for the plants around it, so that the plants around it become fertile.