Tax is a very potential alternative. As one of the potential sources of state revenue, the tax sector is a very appropriate choice, apart from the relatively stable amount that is also a reflection of the active participation of the community in financing development. The purpose of this study was to determine the effect of Leverage and Institutional Ownership on Firm Value through Tax Avoidance. The sampling technique used in this research is purposive sampling. The population in this study is the Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, Leverage has a positive but not significant effect on Tax avoidance., Institutional ownership has a positive but not significant effect on Tax avoidance, Leverage has a significant positive effect on firm value, Institutional ownership has a positive but significant effect on firm value , Tax avoidance has a positive but not significant effect on firm value. The results of the indirect effect hypothesis test show that Leverage on Company Value through Tax Avoidance is positive but not significant. Institutional Ownership on Company Value through Tax Avoidance is posiyive but not significant.

Dampak pandemic Covid-19 terhadap Pendidikan menjadikan pembelajaran harus dilakukan secara daring, namun bahan ajar yang digunakan masih banyak berupa bahan ajar cetak. Penelitian ini bertujuan untuk mengembangkan dan menguji kelayakan produk.  Penelitian ini menggunakan metode Research and Development dengan menggunaka delapan tahapan. Uji kelayakan e-LKPD menggunakan angket skala likert dengan divalidasi oleh tiga validator. Uji keterbacaan e-LKPD dilaksanakan di SMA Negeri 1 Prambanan dan diperoleh produk berupa e-LKPD (Elektronik Lembar Kerja Peserta Didik) Fisika dengan 3D Pageflip Berbasis Problem Based Learning pada Pokok Bahasan Kesetimbangan dan Dinamika Rotasi. Kelayakan produk ini menurut validator adalah Sangat Baik (91%) dan Baik (9%). Sehingga layak untuk digunakan di sekolah sebagai salah satu bahan ajar bagi peserta didik.

Kampus Mengajar Perintis (KMP) is a part of programs released by the Ministry of Education of Republic Indonesia. The program aims to call higher education students in assisting primary schools with lowest national institution accreditation in teaching and learning, administration and technological adaptation during the COVID-19 pandemic.  Through the program, primary schools in Indonesia have started to conduct face-to-face learning, even in a very limited time. Some schools preferred to run face-to-face learning at school but others chose a home visit mode, or even combined the both. The present study observed the practices of face-to-face teaching and learning in one of primary school in Central Java where KMP participants involved in. The finding shows that KMP students together with the teachers created several activities for starting the learning and teaching again after more than one year doing online learning.