Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

The social identity of the Osing indigenous youth in Banyuwangi faces major challenges due to the influence of globalization that often affects local culture. This study aims to explore the role of traditional schools as a political identity space in shaping and reflecting the social identity of Osing youth. Using a qualitative approach and ethnographic methods, this study explores the experiences of youth in their involvement in the Pesinau traditional school. The findings show that traditional schools function not only as a place to preserve local cultural values, but also as a forum for building collective awareness, strengthening identity, and becoming a cultural protection from global domination. Identity as Osing youth is not obtained automatically, but is formed through a process of reflection, active participation, and negotiation of meaning in daily cultural activities. Traditional schools support the transformation of local values into adaptive contemporary expressions through the use of digital media, art, and education that are appropriate to the context. In this way, traditional schools play an important role as institutions in maintaining the continuity of cultural identity while creating innovative spaces for indigenous youth to face the challenges of the modern era.

This community service program aims to educate village residents on the importance of waste separation and processing, implement simple circular economy-based technologies, and establish a community-based waste management system. A participatory approach is carried out through awareness campaigns and training on household-level waste sorting, environmental campaigns through schools, communities, and social media, as well as incentive programs for residents actively involved in waste management, such as waste bank initiatives. The outcomes of this program are expected to create a cleaner and healthier village environment, improve the community’s economic well-being, and support the achievement of the Sustainable Development Goals (SDGs). Furthermore, the program is intended to serve as a replicable model for waste management in other regions with similar characteristics.

This study aims to examine the potential and challenges of utilizing Solar Power Plants (PLTS) in Medan City, which is geographically located near the equator and receives high exposure to sunlight throughout the year. The method used is a literature review with a narrative review approach that analyzes secondary data from various journals and relevant scientific articles. The results of the study show that Medan City has an average annual horizontal global solar radiation intensity of 463.61 W/m², with the potential for electrical power that can be generated from rooftop solar panels reaching 748.57 MW (monocrystalline), 598.85 MW (polycrystalline), and 299.43 MW (thin film). This potential is comparable to the capacity of large-scale power plants. The use of PLTS contributes to reducing carbon emissions, increasing energy security, creating jobs, and developing the local economy. However, challenges such as high installation costs, limited suitability of roof structures, and low public awareness are still major obstacles in the implementation of this technology. Therefore, synergy is needed between government policies, public education, and technological innovation to optimize the use of solar energy in urban areas such as Medan.

This study aims to compare two main theories in modern cosmology, namely the Big Bang Theory and the Steady State Theory, using a descriptive cosmographic approach. This study is motivated by the lack of deep understanding as well as the limited Indonesian literature discussing the fundamental differences between the two theories. By employing a qualitative method through literature review, this research examines the characteristics, advantages, and limitations of each theory based on the latest scientific evidence and cosmographic perspectives. The analysis results show that the Big Bang Theory has strong support from observational evidence, such as cosmic microwave background radiation (CMB), galaxy redshift, and the distribution of light elements, which reinforces the narrative of the expansion and evolution of the universe. In contrast, the Steady State Theory is considered less relevant due to the absence of observational evidence for the creation of new matter and its inability to explain structure and the dynamics of the universe that are currently observed.

This study aims to describe the psychological elements of the character Kinan based on the id, ego and superego in the novel Layangan Putus by Mommy asf, to describe the form of psychological problems in the character Kinan in the novel Layangan Putus by Mommy Asf, and to describe the form of conflict defense mechanisms in the character Kinan in the novel Layangan Putus by Mommy Asf. The research used a qualitative approach. While the method used is the content analysis method. The source of funds in this study is the text of the novel Layangan Putus by Mommy Asf published by RDM Publisher in 2020, the first printing. The data collection technique is a written documentation technique. The data analysis technique is a qualitative descriptive technique. The findings of this study are as follows: (1) Psychological elements of the Kinan character were found based on the id, ego and superego, namely there is an uncomfortable id, a pain id and an unfulfilled need id, there is an angry ego in the Kinan character and there is that there a high personal standard superego, (2) It was found were 5 psychological problems in the Kinan character, including: mood disorders based on subjective feelings consisting of feelings of sadness, anger and disappointment, there were anxiety disorders, stress disorders, somatoform disorders and personality disorders including: adventitious, borderline, obsessive-compulsive, histrionic and narcissistic.

This study aims to examine the impact of systematic risk and interest rates on the stock returns of state-owned banks (Bank BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. Using a multiple linear regression approach, the study finds that neither systematic risk nor interest rates have a significant partial or joint effect on the stock returns of Bank BUMN. These findings indicate that in the context of the Indonesian stock market—particularly the state-owned banking sector—these factors may not necessarily be the primary determinants in shaping stock returns. The implication of these results is the importance of considering other variables that may play a greater role in explaining stock return movements, such as firm-specific microeconomic factors and investor expectations regarding the banks’ fundamental performance.

This interpretation discusses Zephaniah 2:1-3 with the aim of revealing the main message of the passage and how its meaning can be applied to contemporary life. This verse contains God's invitation to His people to immediately gather and repent before His wrath comes. The method used in this interpretation is a historical and contextual approach, by tracing the background of Zephaniah's time, the meaning of key words in the text, and their relationship to modern life. The results of the interpretation show that Zephaniah invites the people to seek God, live a life of justice, and be humble. This is not only a call for the Israelites at that time, but also a warning for modern humans who live in a situation of moral crisis, disaster, and social chaos. This verse invites everyone not to delay repentance, live righteously before God, and maintain good relations with others. The message is very relevant to modern life which often forgets spiritual values ​​and social justice.

This abstract discusses the characteristics of the true church according to Christian views, emphasizing the importance of faithfulness to the Word of God as the primary foundation. The true church is a community that faithfully proclaims the Gospel of Christ purely, without addition or subtraction from the teachings of the Bible. This faithfulness serves as the basis for the church’s existence as the living body of Christ, functioning to spread salvation to all people. Besides faithfulness to the Word, the proper administration of the sacraments is also an important characteristic of the true church. Sacraments such as baptism and the Lord’s Supper are conducted according to Christ’s commands and serve as means of grace that strengthen the faith of the congregation. The spiritual discipline practiced within the church maintains the holiness of the members and encourages repentance and restoration, so that the community continues to live in truth and love. Unity and holiness reflect the church’s calling to live in love and truth, while the apostolic nature shows its adherence to the teachings of the apostles. Catholicity affirms that the true church is universal and transcends cultural and geographical boundaries.

Kebijakan publik merupakan keputusan strategis pemerintah yang dapat dipengaruhi oleh berbagai aktor melalui proses advokasi. Advokasi kebijakan menjadi sarana penting untuk mendorong perubahan sosial yang adil dan inklusif. Penelitian ini bertujuan mengkaji secara teoritis dan praktis peran aktor, tujuan, langkah, dan media dalam advokasi kebijakan publik. Metode yang digunakan adalah studi pustaka, dengan menganalisis literatur relevan guna memahami dinamika strategi advokasi. Hasil kajian menunjukkan bahwa advokasi adalah tindakan terstruktur untuk memengaruhi kebijakan melalui strategi komunikasi, mobilisasi publik, hingga kerja sama dengan pemangku kepentingan. Keberhasilan advokasi ditentukan oleh kejelasan tujuan, pemanfaatan data, strategi komunikasi efektif, dan kolaborasi antar aktor. Media, baik konvensional maupun digital, memainkan peran penting dalam menyuarakan isu dan membangun dukungan publik. Diskusi menekankan pentingnya pendekatan sistematis, taktis, dan strategis dalam menghadapi kompleksitas sosial dan perkembangan teknologi. Kesimpulannya, integrasi empat elemen utama dalam advokasi menjadi kunci untuk mewujudkan kebijakan publik yang responsif dan demokratis.