Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal ihyaulum Journal AXEGNAL: Tax and Economic Insights Journal
Sunarti Sunarti
Universitas Islam Makassar
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peningkatan Kemampuan Sains Sederhana Anak Usia Dini Melalui Pencampuran Warna Sunarti Sunarti; Riskal Fitri; Nasaruddin Nasaruddin
Ihya Ulum: Early Childhood Education Journal Vol 3 No 3 (2025): Ihya Ulum: Early Childhood Education Journal
Publisher : PG PAUD Universitas Islam Makassar | LP2M-UIM | PPJ PAUD (Perhimpunan Pengelola Jurnal PAUD) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59638/ihyaulum.v3i3.783

Abstract

This Classroom Action Research (CAR) is motivated by the low basic science skills of Group B children at TK Asmaul Husnah, which is caused by the dominance of passive, memorization-oriented learning. This study aims to significantly improve early childhood basic science skills through the implementation of color-mixing activities utilizing watercolor media. The research design adopts the Kemmis and McTaggart spiral model conducted in two cycles, where each cycle encompasses the stages of planning, action, observation, and reflection. The research subjects consisted of 15 children in Group B (aged 5–6 years). Data collection techniques were carried out through triangulation, combining structured observations, child development assessment sheets, and documentation. The collected data were analyzed using comparative descriptive analysis techniques to measure the percentage of classical mastery. The results showed a highly significant increase in the children's basic science skills at each stage of the action. The children's classical mastery percentage soared sharply from the initial condition (Pre-Cycle) at 0%, increased to 40.0% (6 children mastered) at the end of Cycle I, and peaked at 93.4% (14 children mastered) at the end of Cycle II. Through a guided inquiry approach, the children were not only able to conduct experiments independently and accurately identify physical color changes, but their explanatory language skills were also stimulated in explaining the cause-and-effect relationship of the formation process of new colors. Based on these empirical findings, it is concluded that color-mixing experimental activities with watercolor media are proven to be highly effective in boosting children's basic science literacy and are recommended as an active learning model in early childhood education institutions.
Analisis Penerapan Withholding Tax System Terhadap Pemotongan Pajak Penghasilan Pasal 23 Pada PT.  Adi Sarana Armada Tbk Cabang Makassar Sunarti Sunarti; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v1i2.134

Abstract

The objectives of this research are (1) To find out the application of Withholding Tax System against withholding Income Tax Article 23 at PT. Adi Sarana Armada Tbk Makassar Branch. (2) To find out the problem encountered in the implementation of the Withholding Tax System against withholding Income Tax Article 23 on PT. Adi Sarana Armada Tbk Makassar Branch. The type of research used is qualitative descriptive research with data collection techniques through observation, interviews, and Documentation with data analysis using data reduction, presentation data, drawing conclusions. The results of this study show that (1) PT. Adi Sarana Armada Tbk Makassar Branch in the Implementation of the Withholding Tax System on withholding of Income Tax Article 23 on services and rent using a rate of 2% is in accordance with the Law Number 36 of 2008 concerning Income Tax. (2) The challenges faced by PT. Adi Sarana Armada Tbk, Makassar Branch, in implementing the Withholding Tax System for the deduction of Income Tax Article 23 include miscommunication within the team, leading to incorrect rates, errors in determining the Tax Base (DPP), mistakes in tax code input, and human error or negligence, which result in incorrect deductions affecting the preparation of Income Tax estimateis.   ABSTRAK Tujuan Penelitian ini adalah (1) Untuk mengetahui Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. (2) Untuk mengetahui kendala yang dihadapi dalam penerapan Withholding Tax Systeim terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif dengan tehnik pengumpulan data melalui observasi, wawancara, dan dokumentasi dengan analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa (1) PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 atas jasa dan sewa menggunakan tarif sebesar 2% sudah sesuai dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. (2) Kendala yang dihadapi PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 yaitu adanya miskomunikasi antara tim yang menyebabkan kesalahan tarif, kesalahan Dasar Pengenaan Pajak (DPP), kesalahan dalam penginputan kode pajak dan adanya human error atau kelalaian yang menyebabkan kesalahan pemotongan yang mempengaruhi penyusunan estimasi Pajak Penghasilan.
Co-Authors R, Nasaruddin Rifqi Nur Wahyudi Riskal Fitri