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All Journal Atthufulah : Jurnal Pendidikan Anak Usia Dini Taxation and Public Finance
Ratiyah
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Economics, Econometrics & Finance Education

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PENINGKATAN KEMAMPUAN INTERAKSI SOSIAL PADA ANAK USIA DINI MELALUI KEGIATAN BERMAIN BALOK SECARA BERKELOMPOK DI TKN PEMBINA 1 PALEMBANG Jauza Zanety, Mahsya; Sumarni, Sri; Ratiyah
Atthufulah : Jurnal Pendidikan Anak Usia Dini Vol 4 No 1 (2023): Atthufulah - Oktober
Publisher : Program Studi Pendidikan Islam Anak Usia Dini Fakultas Tarbiyah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/atthufulah.v4i1.3190

Abstract

Social interaction skills certainly have an important role in early childhood because in carrying out interactions children will be taught how to be able to live in society in their environment. So that the development of social interaction skills needs to be supported by the family environment and the school environment. However, in the current era where technology has developed very rapidly, it has affected children's development. So the need for block play activities to be able to develop children's social interactions. The purpose of this study was to describe how group play with blocks can improve children's social interaction skills. This research is a study using a class action design. This classroom action research was conducted at Pembina 1 Palembang State Kindergarten in class B4 which has 15 children. The design chosen is a cycle model that is carried out repeatedly and continuously. From the data in cycle I which showed a result of 62% and experienced an increase in cycle II with a percentage of 79.33% this shows that it is in the criteria of Good Development. So it was concluded that playing blocks in groups improves children's interaction skills.
Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms Wafa, Khoerul; Ratiyah; Reptiningsih, Eni; Hartanti
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.246

Abstract

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.
Co-Authors Hartanti Jauza Zanety, Mahsya Reptiningsih, Eni Sri Sumarni Wafa, Khoerul