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Pengaruh Kepatuhan dan Kesadaran Wajib Pajak Terhadap Kewajiban Membayar Pajak Orang Pribadi di Kecamatan Tasikmadu – Jawa Tengah
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitativ...
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Peran Moderasi Manajemen Laba Dalam Thin Capitalization Terhadap Tax Avoidance: Studi Kasus Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 3
(2025)
This study aims to analyze the effect of thin capitalization on tax avoidance and examine the moderating role of earnings management in state owned enterprises listed on the Indonesia Stock Exchange during 2021 to 2024. The research employs a quantitative associative approach using purposive sampling based on the availability of complete financial statements. Thin capitalization is measured using the Debt to Equity Ratio, tax avoidance is measured using the Effective Tax Rate, and earnings manag...
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The Influence of Behavioral Biases and Islamic Financial Literacy on Investment Decisions of Young Investors in Malaysia
Bahri, Saiful
; Abdullah, Ahmad Ridhuwan bin
; Sunarto
; Aeni, Deswita Siti Nurul
; Risqiya, Laila Hasna
International Journal of Management, Business and Social Sciences
Vol 4
, No 2
(2025)
This study aims to analyze the influence of behavioral bias and Islamic financial literacy on students' investment decisions as a representation of young Muslim investors. An explanatory quantitative approach was used by collecting data through an online questionnaire distributed to 48 students at Universiti Malaysia Kelantan (UMK). Data analysis was carried out using multiple linear regression through SPSS version 27. The results showed that of the three dimensions of overconfidence, only overp...
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ANALYSIS OF THRESHOLD INTENSITY OF LEAF SPOT INFESTATION CAUSED BY CURVULARIA SPP. ON OIL PALM SEEDLINGS
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 3
(2025)
Oil palm is a very important crop economically for Indonesia. However, in oil palm nurseries, there is a disease that can interfere with the growth of oil palm seedlings, namely brown spot disease caused by the pathogen Curvularia sp. The purpose of this study was to determine the potential inhibition of oil palm seedling growth by Curvularia at various scoring levels of the intensity of attack of this disease. The method used in this study was a group randomized design with 6 scorin...
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Digitalization Strategy of the Dharma Usaha 'Maha' Women's Cooperative in Enhancing Member Entrepreneurship in Central Java Province
Perspective Humanities and Social Sciences
Vol 1
, No 2
(2025)
This study aims to analyze the digitalization strategies implemented by the Dharma Usaha “Maha” Women’s Cooperative in enhancing the entrepreneurial capacity of its members in Central Java Province. Using a descriptive qualitative approach, the research explores the processes, utilization, and impact of digital technology on cooperative operations and member business development. Data were collected through preliminary analysis, document studies, and in-depth interviews to gain a comprehensive u...
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Pengaruh Implementasi E-Filling dan Literasi Digital Terhadap Kepatuhan Wajib Pajak UMK di Kabupaten Karanganyar
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data we...
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The Use of Interactive Multimedia as a Storytelling Method for Early Childhood Teachers
Paudia
Vol 14
, No 4
(2025)
The rapid development of technology is an urgency that drove this research to deeply examine the use of multimedia learning as a storytelling method for early childhood teachers. This descriptive qualitative research was conducted at TK Dharma Wanita 1 Demangan, involving the principal, three classroom teachers, and 27 students. Data collection was carried out through observation of the method's implementation and children's responses, interviews with the principal and teachers regarding the app...
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Analysis of Learning Interest Using Digital Learning Media Sekolah Enuma
Paudia
Vol 14
, No 4
(2025)
The use of appropriate digital learning media is crucial to attract children's interest in learning. Based on initial observations conducted at Puspita Kindergarten, researchers found that teachers have used digital learning media in learning. This study aims to analyze the learning interests of children aged 5-6 years using the digital learning media of Enuma School in Jati Pulo Village, Palmerah District and identify the role of Enuma School's digital learning media in fostering children's int...
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Fostering Socio Emotional Development Through Inclusive Service Learning Projects for IECE Students
Paudia
Vol 14
, No 4
(2025)
Aspects of social-emotional development are critical to young children’s overall development, in early childhood inclusive classrooms where children have a wide variety of needs. In Indonesia, a number inclusive education programs continue to grapple with the development of empathy, cooperation and emotional regulation, demonstrating that evidence-based strategies for young children to develop these abilities is an urgent priority. This investigation focused on the effect of service-learning exp...
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PENINGKATAN KANDUNGAN BESI PADA LIMBAH PERTAMBANGAN BAUKSIT (RED MUD) DENGAN METODE ACID LEACHING MENGGUNAKAN LARUTAN ASAM FLUORIDA
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Red mud merupakan limbah padat hasil samping industri pengolahan bauksit melalui proses Bayer yang mengandung besi dalam jumlah tinggi, namun bercampur dengan berbagai oksida logam. Penelitian ini bertujuan untuk meningkatkan kandungan besi dalam red mud melalui metode acid leaching menggunakan larutan asam fluorida (HF). Proses leaching dilakukan dalam sistem refluks dengan variasi waktu (1–4 jam) dan konsentrasi asam (12–48%), kemudian residu dianalisis menggunakan X-Ray Fluorescence (XRF) unt...
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