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All Journal MALIH PEDDAS JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Accounting and Management Journal Jurnal Gema Ngabdi Jurnal Abdimas Sangkabira Empiricism Journal East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Rakhmawati, Intan
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Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Perbandingan Tarif Pajak dan Produk Domestik Bruto (PDB) Antar Negara Fikri, M. Ali; Rakhmawati, Intan; Prasidya, Tusta Citta Ihtisan Tri; Waskito, Iman
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/370tys98

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara tarif pajak dan pertumbuhan ekonomi yang diukur dengan Produk Domestik Bruto (PDB) di 145 negara pada tahun 2024. Menggunakan analisis uji korelasi, hasil penelitian menunjukkan bahwa tidak ada hubungan signifikan antara tarif pajak, baik tarif pajak perusahaan maupun pajak pribadi dengan PDB. Koefisien korelasi antara PDB dan tarif pajak perusahaan adalah -0.03 dengan p-value 0.73, sedangkan antara PDB dan tarif pajak pribadi adalah -0.033 dengan p-value 0.696, yang menunjukkan bahwa perubahan tarif pajak tidak secara langsung mempengaruhi pertumbuhan ekonomi. Meskipun demikian, analisis perbedaan tarif pajak berdasarkan tingkat PDB negara menunjukkan bahwa negara dengan PDB tinggi cenderung memiliki tarif pajak penghasilan pribadi yang lebih tinggi (rata-rata 32%) dibandingkan dengan negara dengan PDB rendah (rata-rata 28%). Namun, tidak ditemukan perbedaan signifikan dalam tarif pajak perusahaan antara kedua kelompok negara, dengan nilai rata-rata pajak perusahaan di negara dengan PDB tinggi sebesar 24.5% dan di negara dengan PDB rendah sebesar 21.5%. Temuan ini mengindikasikan bahwa meskipun tarif pajak berperan dalam kebijakan fiskal suatu negara, faktor-faktor lain seperti kapasitas administrasi pajak dan kebijakan pengelolaan ekonomi yang lebih luas lebih dominan dalam mempengaruhi pertumbuhan ekonomi. Penelitian ini menyarankan pentingnya kebijakan pajak yang seimbang, yang mempertimbangkan pendanaan pemerintah tanpa menghambat insentif investasi dan produktivitas.. Comparison of Tax Rates and Gross Domestic Product (GDP) Across Countries Abstract This study aims to identify the relationship between tax rates and economic growth measured by Gross Domestic Product (GDP) in 145 countries in 2024. Using correlation analysis, the results show that there is no significant relationship between tax rates, both corporate tax and personal income tax and GDP. The correlation coefficient between GDP and corporate tax rate is -0.03 with a p-value of 0.73, while the correlation between GDP and personal income tax rate is -0.033 with a p-value of 0.696, indicating that changes in tax rates do not directly influence economic growth. However, the analysis of tax rate differences based on the GDP level of countries shows that countries with higher GDP tend to have higher personal income tax rates (an average of 32%) compared to countries with lower GDP (an average of 28%). Nevertheless, no significant difference was found in corporate tax rates between the two groups, with the average corporate tax rate in high GDP countries being 24.5% and in low GDP countries being 21.5%. These findings suggest that although tax rates play a role in a country's fiscal policy, other factors such as tax administration capacity and broader economic management policies are more dominant in influencing economic growth. This study recommends the importance of a balanced tax policy that considers government financing needs without hindering investment incentives and productivity.
Menanamkan Literasi dan Numerasi Sejak Dini melalui Etnomatematika: Suatu Desain Model Pembelajaran Berbasis Budaya Khasanah, Ismatul; Pusari, Ratna Wahyu; Rakhmawati, intan; Putriyanti, Lina
Malih Peddas (Majalah Ilmiah Pendidikan Dasar) Vol 15, No 2 (2025): Malih Peddas, Volume 15, Nomor 2
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/malihpeddas.v15i2.25491

Abstract

This research was all about finding a fun and effective new way to help young kids understand literacy and numeracy. We used an ethnomathematics approach, which means we taught math by connecting it to local culture. The study took place on February-June 2025, at TK Nusa Indah in Semarang, where we observed one class of preschool children. We gathered our data by watching them, talking to their teacher, and looking at the things they made.The results were great! The mask-making activity was a huge success. A full 90% of the kids were able to understand and explain geometric shapes (like circles and triangles) and numbers (for example, counting the eyes on their masks) in a creative way. This showed us that when learning is tied to things that are familiar and interesting to them—like their own local culture—abstract ideas become much easier to grasp and feel more meaningful. This approach proves that education can be a bridge between a child’s culture and their cognitive development.
Co-Authors Animah Animah Anugerah Poda, Mori Baiq Rosyida Dwi Astuti Bianca, Dilla BS, Raden Sapto Hendri Burhanudin Burhanudin Carlin, Tanesya Elin Erlina Sasanti Fikri, M. Ali Hendri, Sapto Husnaini, Wahidatul I Gusti Agung Arista Pradnyani, I Gusti Agung Arista Iman Waskito Intan Purnamasari Ismatul Khasanah Jumaidi, Lalu Takdir Lestari, Auliya Martiningsih, RR Sri Pancawati Mukmin Suryatni, Mukmin Mulyani, Ratih Tri Nugraha, Lusi Shinta Nurul Hidayati Oktaviani oktaviani Prasidya, Tusta Prasidya, Tusta Citta Ihtisan Tri Purnamadita, Gede Putriyanti, Lina R. Sapto Hendri BS Rahayu, Nila Ramadhani, Rahmi Sri Ratna Wahyu Pusari . . Robith Hudaya Santy Nururly Sasanti​, Elin Erlina Siti Atikah Sopandi, Lalu Muhamad Suhaedi, Wirawan Sulaimiah, Sulaimiah Tara, Nur aida Arifah Tusta Citta Ihtisan Tri Prasidya Yulianingsih, Heni