Background: Adolescent overweight and obesity (AOO) is a global public health problem and risk for noncommunicable diseases. Understanding context-specific risks is crucial for interventions. Objective: Determine the prevalence of AOO in the Indonesian National Health Survey (INHS) 2013, assess the 5-year trend from 2013 to 2018, and identify risks. Methods: We selected adolescents aged 10 to 19 years (n = 174 290) from the INHS 2013 and used hierarchical logistic regression to identify gender-specific risks for those aged 15 to 19 years (n = 77 534). Change in AOO was assessed by comparison to INHS 2018 reports. Results: The national AOO prevalence increased over 5 years by 48% in young adolescents (13-15 years) and 85% in older ones (16-18 years). High prevalence areas included the urban location of Jakarta (20.9%) and the remote rural region of Papua (19.4%). Overall, AOO risks were being sedentary, male, lower education, married, younger adolescent, and school enrollment, with urban residence and higher wealth being persistent risks for all analyses. Data for depressive symptoms were available for older adolescents whose additional risks were being sedentary, depressive symptoms, and high-fat diet. Male risks were being sedentary and lower education, and female risks were being married, depressive symptoms, high-fat intake, and lower education. Higher intake of fruits and vegetables and fewer sweets did not protect against AOO if a high-fat diet was consumed. Conclusions: Adolescent overweight and obesity in Indonesia is rapidly increasing, especially in older adolescents and males, and with gender-specific risks. Customized multisectoral interventions to identify strategies for lifestyle change are urgently needed.

The purpose of this study is to investigate the influence of transfer pricing, chief executive officers' compensation, accounting irregularities on tax aggressiveness. The sample covers manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2012 -2016. By using purposive sampling, selected companies data amounted to 115, thus the total sample used in this study is 575. Based on the sample collected, this research uses partial least square method in hypothesis testing. Contrary to prior research, the results of this study indicate that transfer pricing has influence on tax aggressiveness. Meanwhile, chief executive officers' compensation and accounting irregularities have no influence on tax aggressiveness.

This study aims to examine the effect of return on equity, debt to equity ratio, and current ratio on stock returns. Several previous studies regarding stock returns show different results. Therefore, other research needs to be done to retest stock returns. The population of this study is the large trading companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. Based on the purposive sampling method in the data collection process, obtained 14 companies as samples. The research variables used are return on equity (ROE), debt to equity ratio (DER), current ratio (CR), and stock returns. Hypothesis testing was carried out by multiple linear regression analysis using the Statistical Package for Social Science (SPSS) program version 21.0. The results showed that partially, ROE and DER had a significant effect on stock returns, while the CR had no significant effect on stock returns. Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Stock Returns.

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