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All Journal Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) International Journal of Social and Education (INJOSEDU)
M. Amin Fatulloh
Unknown Affiliation
Education Mathematics Social Sciences

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PENGARUH KECERDASAN BUATAN TERHADAP PENGEMBANGAN KOGNITIF DALAM PENDIDIKAN Loso Judijanto; Rafika Nisa; M. Amin Fatulloh; Al-Amin
Jurnal Ilmu Pendidikan dan Kearifan Lokal Vol. 4 No. 5 (2024): OKTOBER
Publisher : CV. ADIBA ASIHA AMIRA

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The development of technology with the emergence of AI as a potentially transformative tool in the learning process. The research method conducted in this study uses the literature method. The results show that AI has the potential to improve learning effectiveness and encourage better cognitive development. However, it also highlights potential challenges, including the risk of over-reliance on technology and the importance of maintaining human interaction in the educational process. Thus, while AI offers significant opportunities to enhance cognitive development in education, a balanced and ethical approach to its implementation is required.
ADDRESSING TAX AVOIDANCE THROUGH OECD BEPS POLICY: AN EVALUATION Loso Judijanto; M. Amin Fatulloh; Rahma Helal Al_ Jbour
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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BEPS consists of a series of measures created to close loopholes in international tax regulations that allow companies to channel their profits to jurisdictions with low or zero tax rates. The study conducted in this research uses the literature study method. The results show that the BEPS policy has successfully improved transparency and accountability in multinational companies' tax reporting. It strengthens transfer pricing rules, introduces country-by-country (CbC) reporting, and implements a multilateral framework to facilitate cooperation between countries in addressing tax issues. Nonetheless, implementation challenges remain, such as the need for companies to adjust their business structure and operations, as well as the importance of consistent coordination between jurisdictions in implementing this policy.
Co-Authors Al-Amin Loso Judijanto Rafika Nisa Rahma Helal Al_ Jbour