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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education)
Muhammad Romadhoni
Jurusan Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam, Institut Teknologi Sepuluh Nopember (ITS)
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tarif Pajak Penghasilan Perusahaan Terhadap Job Creation Romadhoni, Muhammad; Sastiono, Prani
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.51 KB) | DOI: 10.36418/syntax-literate.v6i12.5049

Abstract

Pemerintah mengeluarkan kebijakan presumptive tax yaitu PP 46 Tahun 2013 yang berlaku bagi sektor UMKM dengan peredaran bruto tidak lebih dari 4,8 Miliar Rupiah dalam satu tahun, dengan ketentuan tarif pajak penghasilan sebesar 1 persen dari omset. Di sisi lain, sektor UMKM menyerap sebagian besar tenaga kerja di Indonesia. Penelitian ini mengestimasi apakah kebijakan PP46 Tahun 2013 di Indonesia berpengaruh terhadap penciptaan lapangan kerja (job creation) pada perusahaan sektor kecil dan menengah dengan peredaran bruto tidak lebih dari 4,8 Miliar Rupiah. Pengukuran Job Creation dan tarif efektif pajak penghasilan perusahaan menggunakan laporan SPT Wajib Pajak dari Direktorat Jenderal Pajak (DJP) selama kurun waktu 7 tahun (2010 – 2016). Estimasi dampak dilakukan dengan metode Ordinary Least Square dengan memanfaatkan variabel dummy bagi perusahaan yang menggunakan tarif pajak PP 46 serta interaksi antara variabel dummy kebijakan dan variabel tarif efektif pajak penghasilan perusahaan. Dari hasil estimasi ditunjukkan bahwa kebijakan PP 46 memiliki dampak positif signifikan pada penciptaan lapangan kerja pada perusahaan berskala kecil dan menengah
Application of The Ethno-STEM Based Discovery Learning Model to Improve Students Science Literacy Setiawan*, Beni; Nabila, Viona Alvinia; Romadhoni, Muhammad
Jurnal Pendidikan Sains Indonesia Vol 13, No 4 (2025): OCTOBER 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpsi.v13i4.48278

Abstract

Science literacy among students is fundamental to the development of the competencies and qualities needed in the 21st century. Therefore, teachers play an important role in helping students improve these skills through appropriate learning strategies. This study aims to describe students' science literacy integrated with Ethno-STEM, where the ethnoscience introduced is Sidoarjo's signature shrimp paste, using a pre-experimental design in a one-group pretest-posttest design. The research sample consisted of 31 ninth-grade students from class IX-B at one of Sidoarjo's public junior high schools. The instruments used were pretest and posttest sheets. Data collection techniques were conducted through tests, while data analysis techniques involved paired t-tests and N-Gain analysis. The t-test results showed a significant difference in the average science literacy scores before and after the implementation of the Etno-STEM-based Discovery Learning model. Additionally, the N-Gain analysis yielded a value of 0.8, which falls into the high category. Based on these findings, it can be concluded that the implementation of the discovery learning model based on Etno-STEM in science education on biotechnology is effective in improving students' science literacy
Co-Authors Nabila, Viona Alvinia Sastiono, Prani Setiawan*, Beni