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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Asian Journal of Early Childhood and Elementary Education
Wahyuningtias, Tri
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Eksplorasi Penerapan Kurikulum Berbasis Teknologi bagi Siswa MI Nurul Huda Kabupaten Kediri Wahyuningtias, Tri; Azzahra, Noer Adila; Sodik, Mochammad Jafar; Muizzah, Ulfiatul
Asian Journal of Early Childhood and Elementary Education Vol 1 No 1 (2023): Asian Journal of Early Childhood and Elementary Education
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ajecee.v1i1.2025

Abstract

The lack of dissemination of information regarding technology-based learning is a problem in developing new curricula. This is in line with the problems that exist at MI Nurul Huda, Kediri Regency, such as; 1) The madrasah only applies technology in a few conditions because there is no clear information regarding the implementation of technology-based learning by the Ministry of Religion; 2) The implementation of technology in the Computer-Based National Assessment (ANBK) is only applied to class V students; 3) The use of e-books in learning is still teacher-centered or teacher-focused; 4) Implementation of the Merdeka curriculum only in grades I-IV; 5) Lack of facilities and infrastructure to support technology-based curriculum development; and 6) The location of the madrasah is located in a rural area which causes limited access. The aim of this research is to find out whether there is an application of technology-based learning at 3T schools, namely MI Nurul Huda, Kediri Regency. The data collection technique used interview observation with one of the MI teachers, Nurul Huda.
Analisis penghindaran pajak (tax avoidance) perusahaan multinasional (studi kasus pt adaro energy tbk) Wahyuningtias, Tri; Athariq, Salsabila Phytagora; Nurkhasanah, Kharisma Ika; Wahdini, Siti Aliza Nuraini; Fasya, Yulianisa Amelia; Janah, Rahil Syira Roudhlotul
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study discusses the practice of tax avoidance through transfer pricing carried out by multinational companies, with a focus on the case of PT Adaro Energy Tbk. The aim of this research is to analyze the transfer pricing mechanism between PT Adaro Energy Tbk and its subsidiaries in Singapore, which has the potential to cause losses in state revenues. The research method used is qualitative, examining legal aspects, tax regulations and the application of the arm's length principle. The research results show that PT Adaro is suspected of carrying out transfer pricing by selling coal to its subsidiaries in Singapore at prices lower than the market price. The subsidiary then resells the coal at a higher price, so that profits are shifted to jurisdictions with low tax rates. This practice exploits loopholes in the transfer pricing system and has a negative impact on Indonesian tax revenues. The Directorate General of Taxes (DJP) responded by making corrections based on Article 18 of the Income Tax Law and PMK No. 213/PMK.03/2016, which regulates the method for determining fair prices. This research also evaluates the effectiveness of Indonesian tax laws in facing the challenge of tax avoidance and provides recommendations for improving tax compliance of multinational companies. It is hoped that this research can contribute to strengthening tax regulations in Indonesia and encourage the application of the arm's length principle in transactions between affiliated companies.
Co-Authors Athariq, Salsabila Phytagora Azzahra, Noer Adila Fasya, Yulianisa Amelia Janah, Rahil Syira Roudhlotul Muizzah, Ulfiatul Nurkhasanah, Kharisma Ika Sodik, Mochammad Jafar Wahdini, Siti Aliza Nuraini