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Showing 164 articles found for "Abilities"

EVALUATION OF HYBRID MOVIE RECOMMENDATION SYSTEM BASED ON NEURAL NETWORKS

Widjaja, William, Robert, Johanes Terang Kita Perangin - Angin
Abstract: Abstract: Recommendation systems are becoming increasingly important with the growth of streaming platforms. The purpose of this study is to compare the performance of Content-Based Filtering, Neural Collaborative Filtering,… ing, and a combination of both in a movie recommendation system. The method used in this study involves retrieving movie details from the TMDB API and ratings from the MovieLens 32M Dataset (2010-2023). Each model's performance is evaluated using evaluation metrics such as RMSE and MAE. The results of this study indicate that Neural Collaborative Filtering achieves the best prediction performance (RMSE = 0.785423, MAE = 0.581262), followed by the hybrid model (RMSE = 0.800863, MAE = 0.660872), while Content-Based Filtering produces low performance and limits the capabilities of the hybrid model. In conclusion, these findings highlight the superiority of latent feature-based models such as NCF that learn directly from user interaction patterns over content-based approaches in the context of modern recommendation systems. Keywords: content-based filtering; hybrid filtering; movie recommendation; neural collaborative filtering.   Abstrak: Sistem rekomendasi menjadi semakin penting seiring berkembangnya platform streaming. Tujuan dari penelitian ini adalah membandingkan kinerja Content-Based Filtering, Neural Collaborative Filtering dan kombinasi keduanya dalam sistem rekomendasi film. Metode yang digunakan dalam penelitian ini melibatkan pengambilan detail film dari TMDB API dan rating dari dataset MovieLens 32M Dataset (2010-2023). Setiap peforma model dievaluasi dengan menggunakan metrik evaluasi seperti RMSE dan MAE. Hasil dari penelitian ini menunjukkan bahwa Neural Collaborative Filtering mencapai kinerja prediksi terbaik (RMSE = 0.785423, MAE = 0.581262), diikuti oleh model hybrid (RMSE = 0.800863, MAE = 0.660872), sementara Content-Based Filtering menghasilkankan peforma yang rendah dan membatasi kemampuan model hybrid. Kesimpulannya, penelitian ini menyoroti superiotas model berbasis latent feature seperti NCF yang belajar langsung dari pola interaksi pengguna dibandingkan pendekatan berbasis konten dalam konteks sistem rekomendasi modern. Kata kunci: content-based filtering; hybrid filtering; neural collaborative filtering; rekomendasi film.

ASSESSING EFFECTIVENESS JEMBER REGENCY EDUCATION DEPARTMENT WEBSITE USING COBIT FRAMEWORK

Sari, Ciptianingsih Ghonita, Wardoyo, Ari Eko, A’yun, Qurrota
Abstract: Abstract: In the digital era of transformation, educational websites serve as vital platforms for transparently disseminating information to stakeholders. This study evaluates the effectiveness of the Jember Regency Education… ation Department website using the COBIT 5 framework. This study aims to enhance the effectiveness and usability of the Department of Education website in Jember Regency by aligning it with stakeholders' evolving needs through comprehensive evaluation and targeted recommendations. Employing a qualitative descriptive approach, the research identifies challenges such as mobile optimization issues, slow loading times, security vulnerabilities, and content relevance concerns. Despite commendable accessibility, these challenges significantly impact user experience and website credibility. The findings underscore the urgent need for website optimization, improved security measures, and continuous content updates. This research provides actionable recommendations to align the website with IT governance standards, offering a roadmap for enhancement. Furthermore, the MEA Capability Results highlight discrepancies between the current scores and expected standards, indicating the necessity for comprehensive alignment with COBIT 5 guidelines to optimize website functionality and better meet user expectations.Top of Form             Keywords: COBIT 5 framework; Jember Regency Department of Education; website effectiveness     Abstrak: Pada era transformasi digital, situs web pendidikan menjadi platform penting untuk menyebarkan informasi secara transparan kepada para pemangku kepentingan. Studi ini mengevaluasi efektivitas situs web Dinas Pendidikan Kabupaten Jember menggunakan kerangka kerja COBIT 5. Studi ini bertujuan untuk meningkatkan efektivitas dan kegunaan situs web Dinas Pendidikan di Kabupaten Jember dengan menyelaraskannya dengan kebutuhan yang berkembang dari para pemangku kepentingan melalui evaluasi komprehensif dan rekomendasi yang ditargetkan. Dengan pendekatan deskriptif kualitatif, penelitian ini mengidentifikasi tantangan seperti masalah optimasi seluler, waktu muat yang lambat, kerentanan keamanan, dan kekhawatiran tentang relevansi konten. Meskipun aksesibilitasnya baik, tantangan-tantangan ini secara signifikan memengaruhi pengalaman pengguna dan kredibilitas situs web. Temuan ini menegaskan perlunya pengoptimalan situs web, peningkatan langkah-langkah keamanan, dan pembaruan konten yang berkelanjutan. Penelitian ini memberikan rekomendasi yang dapat dilaksanakan untuk menyelaraskan situs web dengan standar tata kelola TI, menawarkan panduan untuk peningkatan. Selain itu, hasil Kemampuan MEA menyoroti perbedaan antara skor saat ini dan standar yang diharapkan, menandakan kebutuhan akan penyesuaian yang komprehensif dengan pedoman COBIT 5 untuk mengoptimalkan fungsionalitas situs web dan memenuhi harapan pengguna dengan lebih baik. Top of Form   Kata kunci: Dinas Pendidikan Kabupaten Jember; efektivitas website; kerangka kerja COBIT 5

THE DEVELOPMENT OF A MOBILE APPLICATION FOR FRUIT GARDEN TOURISM INFORMATION SYSTEM IN SIDOARJO USING FLUTTER

Zaka, Mohammad Fadli, Eviyanti, Ade, Findawati, Yulian
Abstract: Abstract: This research highlights the significance of information technology in producing relevant, accurate, and timely information as the foundation for strategic knowledge in decision-making. Applications, as software,… e, play a vital role in presenting information tailored to user needs, based on provided input data. Flutter, serving as an SDK for mobile app development, brings superior capabilities in cross-platform application development. The development of a mobile application for Fruit Garden Tourism Information System in Sidoarjo using Flutter aims to facilitate the search for fruit garden tourism spots based on user preferences and provide detailed information about those locations. The objective is to assist the community in discovering and enjoying fruit garden tourism in Sidoarjo. In the testing process, the black-box method is utilized to identify system weaknesses, validate the congruence of executed data with inputs, and prevent potential deficiencies and errors in the application before user deployment. In the testing process, the application has successfully passed tests for its interface and all provided features with success.   Keywords: application; flutter; fruit garden tourism; information technology.   Abstrak: Penelitian ini menggambarkan pentingnya teknologi informasi dalam menghasilkan informasi yang relevan, akurat, dan waktu tepat sebagai dasar pengetahuan strategis untuk pengambilan keputusan. Aplikasi, sebagai perangkat lunak, memiliki peran vital dalam menyajikan informasi sesuai dengan kebutuhan pengguna, berlandaskan pada data masukan yang diberikan. Flutter, sebagai SDK untuk pembuatan aplikasi mobile, menghadirkan kemampuan unggul dalam pengembangan aplikasi lintas platform. Pengembangan aplikasi mobile untuk Sistem Informasi Wisata Kebun Buah di Sidoarjo menggunakan Flutter bertujuan memudahkan pencarian tempat wisata kebun buah sesuai preferensi pengguna dan menyediakan informasi yang terperinci tentang lokasi tersebut. Tujuannya adalah memfasilitasi masyarakat dalam menemukan dan menikmati wisata kebun buah di Sidoarjo. Dalam proses pengujian, metode black box digunakan untuk mengidentifikasi kelemahan sistem, memvalidasi kesesuaian data yang dieksekusi dengan yang dimasukkan, serta mencegah potensi kekurangan dan kesalahan dalam aplikasi sebelum digunakan oleh pengguna. Pada proses pengujian, aplikasi telah berhasil melewati pengujian untuk aspek tampilan dan seluruh fitur yang disediakan dengan sukses.   Kata kunci: aplikasi; flutter; teknologi informasi; wisata kebun buah.

INFORMATION TECHNOLOGY SERVICES MANAGEMENT AUDIT USING THE COBIT AND ITIL FRAMEWORK

Safitri, Risa Aulia, Mutiah, Nurul, Febriyanto, Ferdy
Abstract: Abstract: Utilization of IT can provide services to the community, encourage convenience in public services at a more affordable cost and performance efficiency. IT governance that includes leadership, organizational structure,… ucture, and processes in its management ensures that IT is utilized as optimally as possible to meet current and future needs of the organization. The Population and Civil Registration Office of Kubu Raya Regency utilizes IT in carrying out public service activities using the SIPEMUDA Application. An information system audit is needed to improve system performance. In this study, using the Control Objective for Information and Related Technology (COBIT 2019) to determine whether the organization's needs have been supported by management and the Information Technology Infrastructure Library (ITIL 4) domain service management to determine suggestions for improvement. Capability level assessment in this study using COBIT Performance Management. The results of the capability assessment are that there are 6 processes reaching level 1, 33 processes reaching level 2, 28 processes reaching level 3, 18 processes reaching level 4, 7 processes reaching level 5 while the level that does not meet the capabilities is 19 processes. Furthermore, the results of process recommendations that do not meet the capabilities are prioritized using the Action Priority Matrix.             Keywords: action priority matrix, cobit 2019, cobit performance management, itil 4, public service   Abstrak: Pemanfaatan TI dapat memberikan pelayanan kepada masyarakat, mendorong kemudahan dalam pelayanan publik dengan biaya yang lebih terjangkau dan efisiensi kinerja. Tata kelola TI yang mencakup kepemimpinan, struktur organisasi, dan proses, dalam pengelolaannya untuk memastikan bahwa TI dimanfaatkan seoptimal mungkin memenuhi kebutuhan organisasi saat ini dan yang akan datang. Dinas Kependudukan dan Pencatatan Sipil Kabupaten Kubu Raya memanfaatkan TI dalam melaksanakan kegiatan pelayanan publik menggunakan Aplikasi SIPEMUDA. Audit sistem informasi diperlukan untuk meningkatkan kinerja sistem. Dalam penelitian ini, menggunakan Control Objective for Information and Related Technology (COBIT 2019) menentukan apakah kebutuhan organisasi sudah didukung oleh pengelolaan serta Information Technology Infrastructure Library (ITIL 4) domain service management untuk menentukan saran perbaikan. Penilaian level kapabilitas pada penelitian ini menggunakan COBIT Performance Management. Hasil penilaian kapabilitas yaitu terdapat 6 proses mencapai level 1, 33 proses mencapai level 2, 28 proses mencapai level 3, 18 proses mencapai level 4, 7 proses mencapai level 5 sedangkan level yang tidak memenuhi kapabilitas yaitu 19 proses untuk diberikan rekomendasi. Selanjutnya hasil rekomendasi proses tersebut diprioritaskan menggunakan Action Priority Matrix.   Kata kunci: action priority matrix, cobit 2019, cobit performance management, itil 4, pelayanan publik.  

SISTEM INFORMASI GEOGRAFIS (GIS) PADA RUMAH SAKIT DI KABUPATEN LABUHANBATU BERBASIS WEB

Ritonga, Heri Syahputra, Irmayani, Deci, Pane, Ramadhani
Abstract: Abstract: Geographical information system (GIS) is a tool with computer and android systems used to map conditions and events that occur on earth. With the current mapping system's capabilities, it can be used by the community.… munity. There are still few people who know the hospitals around them, especially with people outside the district. They have to ask the local community to find out the location of the hospital. With a system designed to provide convenience through determining the hospital location points that are available on the system. The data collection process and methods using the waterfall method. Testing this geographic information system with BlackBox. Someone searches Al-Aziz hospital data by selecting the al-Aziz hospital symbol contained in the system. A detailed menu will appear on the symbol so that it provides information about the hospital address, the schedule for opening and closing of the clinic, the name of the doctor, receiving PBJS health patient services, and the doctor's practice schedule at Al-Aziz Hospital. Keywords: Blackbox Testing; Hospital; Location; Waterfall method; Webgis     Abstrak: Sistem Informasi Geografis (SIG) adalah alat komputer dan sistem android yang digunakan untuk memetakan kondisi dan peristiwa yang terjadi di bumi. Dengan kemampuan sistem pemetaan yang ada saat ini dapat dimanfaatkan oleh masyarakat. Masih sedikit masyarakat yang mengetahui rumah sakit di sekitar mereka, terutama yang berada di luar kabupaten. Mereka harus meminta masyarakat sekitar untuk mengetahui lokasi rumah sakit tersebut. Dengan sistem yang dirancang untuk memberikan kemudahan melalui penentuan titik lokasi rumah sakit yang tersedia dalam sistem. Proses dan metode pengumpulan data menggunakan metode waterfall. Uji sistem informasi geografis ini dengan BlackBox. Seseorang mencari data rumah sakit Al-Aziz dengan memilih simbol rumah sakit al-Aziz yang terdapat dalam sistem. Pada simbol ini akan muncul menu detil sehingga memberikan informasi mengenai alamat rumah sakit, jadwal buka tutup klinik, nama dokter, penerimaan pelayanan pasien kesehatan PBJS, dan jadwal praktek dokter di RS Al-Aziz.   Kata kunci: Blackbox Testing; Lokasi; Rumah sakit; Waterfall; Webgis  

PENILAIAN RESIKO PADA SISTEM MONITORING KEGIATAN BELAJAR MENGAJAR DI PERGURUAN TINGGI SWASTA

Melani, Yayuk Ike, Mahmud, Mahmud
Abstract: Abstract: The background of this research is that some of the risks of using technology that are classified as dangerous are often ignored by users of the monitoring system for learning activities at private universities… so that there are several obstacles such as not being able to open the system because the system is hacked by irresponsible parties, the computer network used is often disrupted so that hampers the operational process, and the level of computer security is still relatively weak. This study aims to measure the likelihood of threats and risk impacts on the teaching and learning activity monitoring system and to provide recommendations for risk control of security problems that could become a threat that causes losses to universities. The framework used as a tool to measure the level of threat and risk impact is to use the NIST Special Publication 800-30r-1 framework. The framework of the NIST Special Publication 800-30r-1 has nine phases in carrying out risk assessments, namely introduction of system characteristics, recognition of threats, recognition of vulnerabilities, analysis of handling systems, determining likelihood, determining impact, risk determination, recommending control and determination of results. There are six risk assessment systems for monitoring learning activities at private universities, two of which are high so they are classified as very dangerous and the rest are moderate. The results of this study are used as a reference in making risk control standard documents as a form of improving the quality of a private university.             Keywords: Monitoring System; NIST Spesial Publication 800-30r1; Risk Assessment.   Abstrak: Latarbelakang penelitian ini adalah resiko penggunaan teknologi yang tergolong berbahaya sering tidak dihiraukan oleh pengguna sistem monitoring kegiatan belajar pada perguruan tinggi swasta sehingga terjadi beberapa kendala seperti tidak bisa membuka sistem karena sistem diretas oleh pihak yang tidak bertanggung jawab, jaringan komputer yang digunakan sering terganggu sehingga menghambat proses operasional, serta tingkat keamanan komputer yang masih tergolong lemah. Penelitian ini mempunyai tujuan yaitu mengukur seberapa besar kemungkinan terjadi ancaman dan dampak resiko terhadap sistem monitoring kegiatan belajar mengajar serta memberikan rekomendasi pengendalian resiko dari permasalahan keamanan yang bisa menjadi suatu ancaman yang menimbulkan kerugian pada perguruan tinggi. Framework yang digunakan sebagai alat untuk mengukur tingkat ancaman dan dampak resiko adalah menggunakan kerangka kerja NIST Special Publication 800-30r-1. Kerangka kerja NIST Special Publication 800-30r-1 ini mempunyai sembilan fase dalam melakukan penilaian resiko yaitu pengenalan karakteristik sistem, pengenalan ancaman, pengenalan kerentanan, analisis penanganan sistem, menentukan kemungkinan terjadi (likelihood), menentukan dampak (impact), risk determination, merekomendasikan pengendalian dan penetapan hasil. Penilaian resiko sistem monitoring kegiatan belajar pada perguruan tinggi swasta ada enam resiko yang dua diantaranya termasuk tinggi sehingga digolongkan sangat berbahaya dan selebihnya termasuk sedang. Hasil dari penelitian ini digunakan sebagai acuan dalam pembuatan dokumen standar pengendalian resiko sebagai bentuk peningkatan mutu suatu perguruan tinggi swasta.   Kata kunci: NIST Spesial Publication 800-30r; Penilaian Resiko; Sistem Monitoring

ANALISIS DATA HASIL KEUNTUNGAN MENGGUNAKAN SOFTWARE RAPIDMINER

Nofitri, Rika, Irawati, Novica
Abstract: Abstract: The application of information technology is currently growing so rapidly. One of them is the application of technology that can be applied in the industrial world, namely to evaluate the company's performance.… Evaluation is a necessity for companies to move forward and develop in facing business competition. One method of evaluating that can be used objectively is extracting information through a stored database. This study intends to analyze the factors that affect profit outcomes based on profit-based data. The data will be analyzed using method Bayes. Through this method will get a pattern that affects profits. However, it is not easy to analyze data with this method because of the large amount of data that will cost a lot of time and time. So to simplify the analysis, researchers use tools in analyzing the data the results of the benefits of rapidminer software. Based on the results of the analysis carried out, rapidminer software can help and make it easier to produce probabilities to be predicted. The results of this study are from the set test conducted, the prediction of profit results can be ascertained to be achieved and the possibility of certainty is reached 0.59% and the possibility of not reaching 0.41%.   Keywords: Data Mining, Neive Bayes, Rapidminer, Benefits    Abstrak: Penerapan teknologi informasi saat ini berkembang begitu pesat. Salah satunya penerapan teknologi yang dapat diterapkan didunia industri yaitu untuk evaluasi terhadap kinerja perusahaan. Evaluasi merupakan suatu keharusan bagi perusahaan untuk terus maju dan berkembang  menghadapi persaingan usaha. Salah satu cara mengevaluasi yang dapat dugunakan secara objektif yaitu penggalian informasi melalui database yang tersimpan.Penelitian ini bermaksud untuk menganalisa faktor yang mempengaruhi hasil keuntungan berdasarkan data hasil keuntungan. Data tersebut akan dianalisis menggunakan metodeneive bayes. Melalui metode ini akan mendapatkan pola yang mempengaruhi keuntungan.Namun tidaklah mudah dalam menganalisis data dengan metode ini dikarenanakan banyaknya data yang akan menghabiskan biaya dan waktu yang cukup lama. Maka untuk mempermudah analisis tersebut, peneliti menggunakan alat bantu dalam menganalisis data hasil keuntungan yaitusoftware rapidminer.Berdasarkan hasil analisis yang dilakukan, software rapidminer dapat membantu dan mempermudah menghasilkan probabilitas untuk dijadikan prediksi. Hasil penelitian ini adalah dari uji set yang dilakukan, prediksi hasil keuntungan dapat dipastikan tercapai dan kemungkinan kepastian tercapai 0,59% serta kemungkinan tidak tercapai 0,41%.   Kata Kunci : Data Mining, Neive Bayes, Rapidminer, Keuntungan  

DETEKSI GERAKAN KEPALA DAN KEDIPAN MATA DENGAN HAAR CASCADE CLASSIFIER CONTOUR DAN MORFOLOGI DALAM PENGOPERASIAN KOMPUTER UNTUK KAUM DIFABLE

Buana, I Komang Setia
Abstract: Abstrack: Diffable or the word that has  defenition is “ Different Abled People” the term for disabled people. One example of disabled is people who do not have hands, so to write even have to use their feet. Along with… . Along with the increasingprogress of computer technology, the role of computer technology has also increased for the benefit of humans. One of them is the field of human and computer interaction ( IMK)  or also called Human Computer Interaction ( HCI) . Although computer technology equipment is accurate and reliable, but the interaction model that is carried out is not natural as humans interact with each other, the use of such equipment to operate it requires direct contact between user and the computer. For people who dissabilities who do not have hands, it will be difficult to do so. Computer vision based interaction techniques are candidates for natural interaction techniques. The human head can also be used to replace the function of a mouse that can be used to move the cursor up and down left or right for and to click on the mouse using the blik an eye. Detection using head movements has been widely applied including in the fields of entertainment, education, and security. The camera is a tool used to make head recognition. The camera is used as a sensor to detect head movements. Head motion detection is implemented by using opency phython.  Keyword: difabel, head, webcame, opencv python Abstrak: Difabel  atau  kata  yang  memiliki  definisi “Different  Abled People” ini adalah sebutan bagi orang cacat. Salah satu contoh kaum difabel adalah orang yang tidak mempunyai tangan, sehingga untuk menulispun harus menggunakan kaki. Seiring meningkatnya kemajuan teknologi komputer, peranan teknologi komputer juga semakin meningkat yang digunakan untuk kepentingan manusia. salah satunya adalah bidang interaksi manusia dan komputer (IMK), atau sering disebut Human Computer Interaction (HCI). Keyboard, mouse, dan joystick merupakan salah satu perangkat keras yang sering digunakan untuk interaksi antara manusia dan komputer yang bersifat mekanis. Meskipun peralatan-peralatan tersebut akurat dan handal (reliable), tetapi model interaksi yang dilakukan tidak bersifat alami sebagaimana manusia berinteraksi dengan sesamanya, penggunaan peralatan-peralatan tersebut untuk mengoperasikannya membutuhkan adanya  kontak langsung antara user dengan komputer. Untuk kaum difabel yang tidak mempunyai tangan, akan susah melakukan hal tersebut. Teknik interaksi berbasis visi komputer menjadi kandidat teknik interaksi yang bersifat alami. kepala manusia bisa juga digunakan untuk menggantikan fungsi mouse yang bisa digunakan untuk menggerakan cursor keatas kebawah kekiri maupun kekanan dan untuk melakukan klik pada mouse menggunakan kedipan mata. Pendeteksian menggunakan gerakan kepala telah diaplikasikan secara luas diantaranya pada bidang hiburan, pendidikan serta keamanan. Kamera  (webcam) merupakan alat yang digunakan untuk melakukan pengenalan kepala. Kamera ini digunakan sebagai sensor untuk mendeteksi pergerakan kepala. Pendeteksian gerakan kepala diimplementasikan dengan menggunakan opencv python.

Implementation of Brain-Based Learning to Reduce Mathematics Anxiety in the Teaching of Fractions at Primary School

Erni Nurjanah, Asep Supena
Abstract: This research examines the application of the Brain-Based Learning (BBL) model to reduce math anxiety in teaching fractions at the elementary school level. This study used a quantitative approach with a pretest–posttest… t quasi-experimental control group design involving two fifth-grade classes: one experimental class that received fraction instruction through BBL and one control class that was taught using conventional methods, with 40 students in each group. Mathematics anxiety related to fractions was measured using a modified mathematics anxiety scale for elementary school students, while fraction achievement was evaluated through a valid written test. The results showed that both groups had relatively equivalent initial abilities, supported by normal and homogeneous pretest data and no significant differences in pretest scores. After the intervention, the experimental class showed consistently lower levels of anxiety related to fractions in all dimensions (tests/assessments, classroom learning situations, fraction tasks, and fraction avoidance) and significantly higher post-test scores than the control class, with an average difference of about seven points. The findings show that BBL, which aligns the learning process with the way the brain naturally learns by fostering positive emotions, multisensory experiences, and meaningful social interaction, is effective in improving students' understanding of fractions while simultaneously reducing their math anxiety. This study offers a unique perspective by conducting an experimental trial of BBL as a targeted intervention for math anxiety related to fractions in Indonesian elementary schools and highlighting its potential as a neuroeducation-based pedagogical strategy to foster numeracy and emotional well-being in math learning.

The Dynamics of Tax Avoidance: Examining How Profitability, Solvency, Capital Intensity, and Company Size Interact

Yulianti, Vista, Sulistyorini Wulandari, Dian, Yulianti, Yayang
Abstract: Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging… exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.