This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.
 

Tax avoidance is one way to legally avoid taxes that does not violate tax regulations. Corporate responsibility is a type of commitment to company management, ethical operations, economic development and improving the quality of life of employees and society. The aim of this research is to determine the effect of good governance (audit quality and audit committee) and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research tests the influence of the independent variable, namely. corporate governance and corporate social responsibility on the dependent variable, namely. tax avoidance with a quantitative approach. This research covers four manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used in this research is the purposive sampling method. The results of this research indicate that good governance (audit quality and audit committee) and corporate social responsibility have a negative effect on tax avoidance.

Evaluation of SMILE in Data and Information Management (Case Study of BPJS Employment, Tanjung Morawa Branch) Using the User Compatibility Method. Effective data and information management in financial institutions such as BPJS Employment requires an application system that meets user needs. This research aims to evaluate SMILE at the Tanjung Morawa BPJS Employment Branch using the User Compatibility method, which assesses the extent to which the application meets the user's needs, abilities and expectations. This research method involves a survey of SMILE users at BPJS Employment Tanjung Morawa Branch, taking into account aspects of usability, efficiency and user satisfaction. Data was collected through questionnaires, interviews and direct observation of smile users. The evaluation results show that SMILE at BPJS Employment Tanjung Morawa Branch has a high level of compatibility with users. The research results show that all EUCS independent variables (indicators), consisting of Content (Content), Format (report), Accurancy (accuracy), Timeliness (speed of presentation), Ease of Use (easy to use), which have a significant relationship with user satisfaction SMILE. Users find this application easy to use, improves work efficiency, and meets their expectations regarding data and information management. However, several recommendations for improvement were also put forward, including increased training for users, improved integration with other systems, and improved data security. This study makes an important contribution to further understanding the extent to which SMILE meets user needs in internal environments. The evaluation results and recommendations produced can serve as guidelines for developing and improving smile in the future.
 
 

Character education has become the primary focus in efforts to develop individuals with strong moral values and ethics. In the context of modern education, character education goes beyond teaching discipline or enforcing rules; it strengthens the core of good personality and fosters positive behaviors in daily life. This paper reviews character education from various perspectives, including the conceptual understanding, implementation approaches in educational institutions, and its impact on shaping a better future generation. By integrating values such as integrity, empathy, honesty, and responsibility, character education plays a crucial role in shaping individuals who are not only academically competent but also ethically sound and capable of making positive contributions to society. Through a profound understanding of these values, educational institutions can play a crucial role in laying a solid moral foundation for future generations.

The purpose of this research is to conduct an analysis of possible ethical violations contained in the episode "CRAZY KAYA GINI TURNS OME TV?? - CATHEEZ - WHERE IS THE BOCIL OME TV!?" from the "Close the Door" podcast narrated by Catheez. This research uses a qualitative approach to identify and evaluate ethical aspects that appear in the conversations and narratives in the podcast. This research also integrates feminist discourse theory with Vand DJik which is divided into 3 structures, namely macro structure, super structure and micro structure to explore the influence of this episode on gender construction and social norms in the context of conversation. The results of the research identified several forms of ethical violations which were emphasized in the episode  including gender stereotyping, verbal harassment, as well as the use of derogatory language. With a feminist discourse perspective, this research also reveals the ways in which these episodes may strengthen or undermine gender norms in society. The results of this research provide important insights regarding the influence of podcasts on understanding ethics and social norms, taking into account gender and feminist perspectives. This research makes an important contribution to understanding the ethical issues that arise in the world of podcasts and also how feminist discourse theory can be applied to analyze the impact of audio media such as podcasts in the social and cultural realm.

This research discusses the role of information technology in implementing the Islamic Education curriculum at SMA Negeri 1 Sangata Utara. In researchusing qualitative methods,this method uses the results of uinterviews and direct observation questions and answers with informants,principals and PAI teachers to find out the role of information technology in implementing the PAI curriculum at SMA Negeri 1 Sangata Utara secondly,what are the information technologies in implementing the curriculum is a student learning design in information technology learning,the use of learning resources such as educational videos,interactive simulations and other online resources to enrich the learning experience with a deep understanding of Islamic concepts. Information technology in implementation at SMAN 1 Sangata Utara has applied learning using technology, for example the technology used is the use of PowerPoint and the use of the Canva application. The role of information technology in implementing the Pai program includes information technology as a tool to support the implementation of Islamic religious education.

PISA results show that Indonesia's science literacy skills are low, so a solution is needed to fix the problem. This study aims to analyze the role of multimedia in improving students' science literacy skills. The method used is by collecting literature review data and then reviewing information from the data that has been collected. Based on the results of this study, it was found that multimedia can improve students' science literacy skills in both the “High” and “Medium” categories, so the use of multimedia in the learning process is considered important to improve students science literacy skills. Text, images, audio, animation, and video contained in multimedia can facilitate students in understanding the material, stimulate students' thinking skills, and create active learning.
 
 

Investment is the act of placing funds in the hope of getting additional money or profits. Basically, investing involves placing a certain amount of funds today in the hope of making a profit in the future. From this understanding, it can be concluded that stock investment is the allocation of current sources of funds with the hope of gaining profits in the future through purchasing securities in the form of shares. The aim is to obtain additional or certain profits from the funds invested in trading shares on the stock exchange.
 

This research examines the problem of increasing the understanding and critical thinking abilities of students who use film media with students who use conventional learning methods. This research uses a quasi-experimental method with purposive sampling and the instruments used in this research are written tests and questionnaires. The population of this study was all students of class VIII SMPN 12 Tasikmalaya. The sample for this research was students in class VIII A. The instrument used in this research was a test of students' understanding and critical thinking abilities in the form of a questionnaire. Data analysis was carried out quantitatively. The results of the research show: 1) The increase in understanding of students who use film media is better than students who use conventional learning in English lessons in class. 2) The critical thinking of students who use film media is better than the critical thinking of students who use conventional learning in English lessons in class. Based on the research results, film media can improve students' understanding and critical thinking in English lessons. Film media can make modifications and adaptations according to the situation and conditions of the teaching and learning process.
 

Web-based LPG gas sales system using E-KTP is an application designed to facilitate the process of selling LPG gas online by using E-KTP as a user identity verification tool. This system was built with the aim of increasing efficiency and security in the LPG gas sales transaction process. This system utilizes web technology to allow users to sell LPG gas online through a platform accessed through a web browser. Users will be required to upload a photo of their E-KTP as part of the identity verification process. After identity verification, users can place an order for LPG gas according to their needs. The system is also equipped with an LPG gas stock management feature, so that sellers can monitor their LPG gas stock in real-time and procure new LPG gas if the stock is running low. In addition, the system is also equipped with an LPG gas delivery tracking feature, so that users can track the status of their LPG gas shipments from the warehouse to the delivery location. With this web-based LPG gas sales system using E-KTP, it is expected to increase efficiency in the LPG gas sales process, as well as increase security in online transactions by using E-KTP as a means of verifying user identity.