With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

In immigration services, it is essential to provide good service to the public, in line with the principles of public service. However, in reality, many people still feel that they have not received optimal public service. This study addresses the issue of whether there is a direct and indirect influence of employee competence on citizen satisfaction, with the indirect influence using service quality as a mediating variable. This research employs a quantitative associative method with a population of applicants at the Surakarta Class I Checkpoint Immigration Office over one month, totaling 6236 individuals. A sample of 259 people was obtained using the Isaac and Michael table. Data collection was conducted using a questionnaire distributed via Google Forms to the applicants. The results were then analyzed using descriptive analysis, hypothesis testing with SPSS version 26, path analysis, and finally, the Sobel test. The results of the study indicate that employee competence directly affects service quality with a t-value (18.119) exceeding the t-table (1.969), but does not directly affect citizen satisfaction with a t-value (0.831) less than the t-table (1.969). Meanwhile, service quality directly affects citizen satisfaction with a t-value (10.156) greater than the t-table (1.969). Path analysis and the Sobel test also show that employee competence indirectly affects citizen satisfaction through service quality, with a Sobel test t-value of (8.87) greater than the t-table (1.969). Based on these results, it is concluded that there is no direct influence of employee competence on citizen satisfaction, but there is an indirect influence of employee competence on citizen satisfaction through service quality.

This paper aims to show the crisis of contemporary criminal systems, however legislative excess of stipulating the penalty of imprisonment, as a penalty depriving freedom, while sometimes stipulating the penalty of imprisonment is mandatory, rather combining it with other penalties, and more than that, depriving the judge of his discretionary power in determining the punishment, this threatens the theory of individualized punishment in a fatal way, so as a result, prisons are overcrowded with inmates, which places a heavy burden on the state from an economic perspective that exhausts and drains its budget, while there is also a social cost of the prison sentence, paid by the prisoner’s family and close circle, moreover the greatest cost is the failure of the penal system to perform its role towards the prisoner by reforming and rehabilitating, therefore, this paper focuses on presenting the causes of the problem and its negative repercussions, trying to find some solutions, by presenting alternatives to the prison sentence, while expanding the view to include some criminal systems, such as the Islamic criminal system and its decision on the penalty of exile.

Purpose: This study aims to identify the primary determinants of consumer behavior influencing customer satisfaction in the context of online mobile application (App) purchases of perishable products. Utilizing the well-established SERVQUAL (Service Quality) model, which has been extensively studied in various service-oriented settings, the research seeks to determine the factors with the greatest impact on customer satisfaction during online transactions of perishable products. Design: The investigation focuses on analyzing the five core dimensions of the SERVQUAL model: tangibles, reliability, responsiveness, assurance, and empathy. The study employs a survey methodology administered through Google Forms, targeting the population residing in the Klang Valley of Malaysia. A total of 400 samples were successfully collected using a snowball sampling technique. Methodology: The study employs the SERVQUAL model as the theoretical framework to examine the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The survey, conducted through Google Forms, targeted the population in the Klang Valley of Malaysia, with a sample size of 400 collected through snowball sampling. Findings: The study’s outcomes reveal the robust predictive capability of the overarching SERVQUAL model in the realm of online perishable product procurement. Notably, the assurance dimension emerges as the most influential factor, emphasizing its pivotal role in shaping and defining customer satisfaction for online retailers of perishable goods in the Malaysian market. Novelty: This research contributes to the understanding of consumer behavior in online perishable product purchases, by identifying determinants of consumer behavior; the study promotes sustainable production and responsible consumption within the perishable products category, offering insights beneficial for online retailers in the Malaysian market. This study aligns with United Nations sustainable development goals especially industry innovation, food security and responsible consumption.

This study examines aggressive behavior among adolescents in school settings, focusing on its associations with mental health dimensions such as dysfunctional negative emotions and anxiety. A total of 403 adolescents (234 girls and 169 boys) aged 12 and 13 years participated in the study. Self-report questionnaires assessed aggressive tendencies and mental health symptoms, while demographic variables such as age and gender were also collected. Data analysis revealed a non-normal distribution, as determined by the Kolmogorov-Smirnov and Shapiro-Wilk tests. Consequently, non-parametric statistical methods were employed, including the Spearman correlation coefficient to explore relationships between variables and the Mann-Whitney U test to analyze gender differences. The results demonstrated significant positive correlations between aggressive behavior and dysfunctional negative emotions (r = 0.191, p < 0.01) and between aggression and anxiety (r = 0.275, p < 0.01). Additionally, gender differences emerged, with females reporting higher levels of mental health symptoms than males (p < 0.05). These findings highlight the complex relationship between mental health challenges and aggression, emphasizing the significant roles of gender and emotional regulation in shaping these dynamics. The study calls for the development of tailored psychological interventions that not only address aggressive behaviors but also consider the unique mental health needs and emotional profiles of adolescents, ensuring a more personalized and effective approach to support their well-being.