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.

Education aims to improve the quality of human life which is technically through lectures. A good lecture produces a positive influence on students' ability. The interaction between lecturers and students in the class is an important role in achieving the goals. Linear Algebra is an important subject in the Mathematic. Many students think that Linear Algebra are difficult. Linear Algebra at the Faculty of Computer Science, Dharma AUB University of Surakarta have not been able to improve students' understanding of Linear Algebra concepts. Because of class that are centered on lecturers. Based on the description above, the author applies the TAPPS (Thinking Aloud Pair Problem Solving) cooperative learning model to increase concept understanding of Linear Algebra. Formulation of the problem in this research: "Is there an increase concept understanding of Linear Algebra after using the TAPPS learning model?". This research is a qualitative descriptive group with the type of Classroom Action Research. The data used are field notes and documentation. Based on the research results, it can be concluded that there is an increase in understanding of the concept of Linear Algebra through the TAPPS (Thinking Aloud Pair Problem Solving) model.

Membuktikan dampak Leverage, Pertumbuhan Perusahaan, Return On Asset, dan Free Cash Flow terhadap Kebijakan Dividen merupakan tujuan analisis ini diteliti. Sampel dari penelitian ini memakai entitas bisnis sektor financials di Bursa Efek Indonesia (BEI) periode 2019-2022 yang mencakup seluruh kriteria. Metode yang dipakai ialah metode purposive sampling. Metode pengujian data memakai analisis regresi linier multipel. Dari reaksi uji data yang dilakukan, memperlihatkan bahwa pertumbuhan perusahaan dan ROA memiliki dampak yang signifikan terhadap kebijakan dividen. Akan tetapi leverage serta  free cash flow tidak memiliki dampak yang signifikan terhadap kebijakan dividen
Kata Kunci: kebijakan dividen, leverage, pertumbuhan perusahaan, return on asset, free cash flow.

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.