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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Advances in Taxation Research
Purnamasari, Tika
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Economics, Econometrics & Finance Other

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Digital Taxes and the Global Economy: A Multinational Literature Perspective Purnamasari, Tika
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.220

Abstract

Purpose: This research aims to explore the multifaceted landscape of digital taxation in the global economy and explain its implications for businesses, consumers, and governments worldwide. Research Design and Methodology: This research analyzes the challenges and opportunities associated with digital taxes using a comprehensive literature review approach. It adopts a qualitative analysis framework to collate findings from scholarly articles, policy documents, and reports. Findings and Discussion: This research highlights key themes and relevant perspectives in the digital tax discourse, including its impact on competitiveness, consumer behavior, and enforcement mechanisms. The findings demonstrate the importance of a deeper understanding of the complexities of digital taxes and potential avenues for future research. Implications: By integrating digital taxes into broader discussions on tax policy and economic governance, policymakers can foster a more inclusive, equitable, and sustainable tax environment in the digital age. The research also emphasizes the importance of cross-disciplinary collaboration and stakeholder engagement in effectively addressing digital tax challenges and opportunities.
PENGEMBANGAN E-LKPD BERBASIS ETNOSAINS PADA PEMBELAJARAN EKOSISTEM DI KELAS V SD MENGGUNAKAN MODEL ADDIE Fitriani, Ida; Dewi, Ratna; Purnamasari, Tika; Anggraini, Nadya
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04 December 2024 In Press.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.19841

Abstract

This research aims to develop an Ethnoscience-Based Electronic Student Worksheet (E-LKPD) for ecosystem education in Grade V primary schools. Using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation), the study focuses on integrating local cultural wisdom into digital learning tools to enhance contextual understanding and engagement. Data collection involved observations, interviews, and expert validations, followed by trials with small and large student groups at SDN 01 and 02 Dwi Warga Tunggal Jaya, Tulang Bawang. Validation results showed the product to be highly feasible, with average ratings above 89%. The trials revealed that the E-LKPD effectively improves student learning engagement, critical thinking, and appreciation for local culture. This research contributes to educational practices by offering an innovative model for integrating ethnoscience with digital learning at the elementary level. Further studies are recommended to explore cross-regional applications and long-term impacts.
Co-Authors Anggraini, Nadya Ida Fitriani Ratna Dewi