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All Journal MAJU : Jurnal Ilmiah Pendidikan Matematika Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Ratika Ratika
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Economics, Econometrics & Finance Education Mathematics

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ANALISA PENINGKATAN AKTIVITAS DAN HASIL BELAJAR MATEMATIKA SISWA YANG MENGGUNAKAN MODEL PEMBELAJARAN KOOPERATIF TIPE TGT (TEAMS GAMES TOURNAMENT) TINGKAT SMP Ratika Ratika; Suwarno Ariswoyo; Nurdalilah Nurdalilah
MAJU : Jurnal Ilmiah Pendidikan Matematika Vol 8, No 2 (2021): MAJU : JURNAL ILMIAH PENDIDIKAN MATEMATIKA
Publisher : STKIP Bina Bangsa Meulaboh

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Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis Model Pembelajaran Teams Games Tournament (TGT) dalam Meningkatkan Aktivitas dan Hasil Belajar. Penelitian ini dilaksanakan dengan metode Library Research yang berlokasi diperpustakaan secara online. Sumber data penelitian ini yaitu 9 jurnal atau artikel karya ilmiah yang berhubungan dengan model pembelajaran Teams Games Tournament (TGT) dalam meningkatkan aktivitas dan hasil belajar. Teknik pengumpulan data penelitian ini menggunakan dokumentasi. Dokumentasi dilakukan dengan mengumpulkan data-data tentang model pembelajaran Teams Games Tournament (TGT) dalam meningkatkan hasil belajar siswa. Aspek pengamatan pada penelitian yang dianalisis berdasarkan peran dan kelayakan model Teams Games Tournament (TGT) dalam meningkatkan aktivitas dan hasil belajar. Hasil penelitian menggunakan jenis penelitian kualitatif dengan mendeskripsikan data penelitian yang ada. Peningkatan hasil belajar matematika siswa berdasarkan 9 penelitian terdahulu menyatakan bahwa model pembelajaran Teams Games Tournament (TGT) berperan dalam meningkatkan aktivitas dan hasil belajar siswa, terlihat dari rata-rata persentase peningkatan hasil belajar sebesar 87,42 %. Hal ini menunjukkan bahwa model pembelajaran Teams Games Tournament (TGT) layak digunakan dalam pembelajaran. Kata-kata kunci: Model Pembelajaran Teams Games Tournament (TGT) , Aktivitas Belajar, Hasil Belajar.
Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Komisaris Independen terhadap Agresivitas Pajak : Studi pada Sektor Properti dan Real Estate Tahun 2020-2024 Ratika Ratika; Inge Lengga Sari Munthe; Teddy Haryadi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2311

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study is based on Agency Theory and the Theory of Planned Behavior to explain corporate behavior in tax-related decision-making. This research employed a quantitative approach using secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange and the official websites of each company. The research sample consisted of nine companies selected through purposive sampling based on predetermined criteria. Multiple linear regression analysis was used to examine the influence of each independent variable on tax aggressiveness. The findings indicate that transfer pricing has no significant partial effect on tax aggressiveness. In contrast, firm size and independent commissioners have a significant partial effect on tax aggressiveness. Furthermore, the coefficient of determination test reveals that transfer pricing, firm size, and independent commissioners collectively explain only 27.8% of the variation in tax aggressiveness, while the remaining 72.2% is influenced by other factors not included in this study. These findings suggest that additional variables should be considered in future research to better explain corporate tax aggressiveness.     
Co-Authors Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Nurdalilah Nurdalilah Suwarno Ariswoyo Teddy Haryadi