Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables of tax aggressiveness. Research methodology: This study used energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression. Results: Capital intensity negatively affects tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of capital intensity on tax aggressiveness, but company size cannot moderate the effect of leverage and liquidity on tax aggressiveness. Conclusions: Audit quality is strongly influenced by the competence and professionalism of internal auditors, while independence contributes positively but not significantly. Ensuring high competence and professionalism enhances the credibility and reliability of government audit. Limitations: The study was limited to one BPKP representative office with a relatively small sample size, which may restrict the generalizability of the findings to other BPKP offices. Contribution: This research provides empirical evidence for improving audit quality by strengthening the competence and professionalism of internal auditors, offering valuable insights for audit institutions and policymakers to enhance government accountability.

Purpose: The jurisdictional scope or competence of the Industrial Relations Court is elaborated in Section 56, Law Number 2, of 2004. However, Section 56 Number Law 2 Years 2004 has spurred further debate regarding the proper competence of the Industrial Relations Court because, under this law, the Court has issued ineffective and inefficient decisions. In response to this debate, this study problematizes the competence of the Industrial Relations Court in presiding over the termination of employment contracts in Indonesia. Method: In analyzing the problem, this research uses a normative juridical method that has a systematic way of conducting research, focusing on competency theory, the theory of justice and supremacy of law, subjective justice, competency of the Industrial Relations Court according to existing laws and regulations, and experts’ views regarding the contribution of the existing literature to the competency of Industrial Relations Court judges. Results: This study argues that an excess of laws governs the termination of employment contracts, which supposedly lies under the competence of the Industrial Relations Court. Hence, to protect the rights of employees in the context of industrial relations, a judicial review of Law Number 2 Year 2004 on Manpower is required. Conclusions: The Industrial Relations Court’s jurisdiction is overly broad, requiring a legislative review to ensure clarity, justice, and legal certainty. Limitations: This research has several limitations, including the time required to search for additional references, such as the latest journals, and comparisons with the competence of industrial relations courts in various countries. Contributions: It is hoped that the results of this research can provide information as a basis for consideration and contribution of thought to policymakers in formulating laws and regulations more effectively and efficiently to bring justice, legal certainty, and benefits to society.

Purpose: This study aimed to analyze the satisfaction of retired participants in Taspen in the Tanjungpinang city area. Methodology: This study adopted a quantitative approach using a sample of 150 retired participants. Data were collected through questionnaires and analyzed using SPSS version 23 and SEM-PLS version 4 to test the measurement and structural models. Results: Findings revealed that service quality and communication significantly affect trust, whereas the utilization of management information systems does not. In contrast, management information system utilization significantly affects satisfaction, whereas service quality and communication do not. Trust significantly affected satisfaction and mediated the relationship between service quality and satisfaction, but did not mediate the effects of system utilization and communication on satisfaction. The model explained 52.8% of the variance in trust and 48.9% of the variance in satisfaction. Conclusions: Participant satisfaction was strongly influenced by trust, which bridged service quality and satisfaction. However, the role of management information systems and communication in driving satisfaction is more direct than that of trust. Limitations: The study is limited to Taspen pension participants in Tanjungpinang City, which may reduce generalizability. Contribution: This study contributes empirical evidence to the pension service management literature by highlighting the mediating role of trust and offering practical insights for improving service delivery, system utilization, and communication strategies.