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All Journal Prosiding Seminar Nasional Pendidikan dan Agama Dynamics Social : International Journal of Social Sciences and Communication
Roida Roida
Unknown Affiliation
Religion Humanities Social Sciences

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Meningkatkan Daya Nalar Kritis melalui Metode PBL dalam Pembelajaran Pendidikan Agama Katolik Siswa Kelas VIII A SMP Negeri 2 Playen Franciska Arindikha; Anselmus Joko; Roida Roida
PROSIDING SEMINAR NASIONAL PENDIDIKAN DAN AGAMA Vol. 5 No. 2 (2024): PROSIDING SEMINAR NASIONAL PENDIDIKAN DAN AGAMA
Publisher : Sekolah Tinggi Pastoral Kateketik (STPKat) Santo Fransiskus Assisi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/semnaspa.v5i2.2152

Abstract

This study aims to improve students' critical thinking skills in Catholic Religious Education through the implementation of Problem-Based Learning (PBL). The subjects of this study were students of class VIIIA at SMP Negeri 2 Playen during the first semester of the 2024/2025 academic year. The research was conducted in two cycles, which included the stages of planning, implementation, observation, and reflection. Data were collected through pre-tests and post-tests, observations, and interviews, and analyzed qualitatively and quantitatively. The results showed that the implementation of PBL significantly improved students' critical thinking skills. In the first cycle, the average pre-test score was 5.3, which increased to 7.2 in the post-test (a 36% increase). However, most students still struggled to relate theological concepts to real-life situations. In the second cycle, the average pre-test score increased to 6.5, while the post-test average reached 8.4 (a 29% increase). Student engagement in group discussions and problem-solving activities also improved, with participation levels increasing from 65% in the first cycle to 85% in the second cycle. The implementation of PBL proved effective not only in developing critical thinking skills but also in helping students deeply understand the material on The Mission and Calling of Jesus’ Disciples and apply religious values in daily life. Therefore, PBL is recommended as a relevant learning method to support the development of critical thinking skills and student engagement in religious education.
The Implementation of Tax Administration Digitalization Policy on Tax Compliance in Manufacturing Industry Companies Roida Roida; Rini Werdiningsih; Emiliana Sri Pudjiarti
Dynamics Social : International Journal of Social Sciences and Communication Vol. 1 No. 3 (2025): International Journal of Social Sciences and Communication
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/dynamicssocial.v1i3.231

Abstract

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.
Co-Authors Anselmus Joko Franciska Arindikha Rini Werdiningsih