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All Journal Jurnal Ekonomi Trisakti Jurnal Bersama Ilmu Pendidikan
Devi Margaretha
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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FAKTOR DETERMINASI PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Devi Margaretha; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/4pqzw630

Abstract

Tujuan dilakukan penelitian ini untuk menganalisis faktor determinasi penghindaran pajak yang dimoderasi oleh ukuran perusahaan. Data penelitian yaitu data sekunder didapatkan dari website BEI dan website resmi perusahaan terkait. Pengambilan sampel dengan teknik purposive sampling dan analisis data dengan teknik regresi data panel oleh aplikasi Eviews. Penelitian ini menggunakan perusahaan sektor properti dan real estate tercatat di BEI selama periode 2021-2023 sejumlah 207 sampel. Hasil pengujian hipotesis yang dilakukan dalam penelitian ini membuktikan bahwa harga transfer berpengaruh positif terhadap penghindaran pajak, tanggung jawab sosial berpengaruh negatif terhadap penghindaran pajak, komite audit tidak berpengaruh negatif terhadap penghindaran pajak, ukuran perusahaan memperkuat pengaruh harga transfer dan tanggung jawab sosial terhadap penghindaran pajak, dan ukuran perusahaan tidak memperkuat secara positif pengaruh komite audit terhadap penghindaran pajak.
Penggunaan Eksperimen Sederhana dalam Pembelajaran IPA di Sekolah Dasar: Tinjauan Pustaka Syahrial, Syahrial; Juneda, Juneda; Dinda Saskia; Devi Margaretha
Jurnal Bersama Ilmu Pendidikan (DIDIK) Vol. 1 No. 2 (2025): Mei 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/didik.v1i2.180

Abstract

This literature study is to analyze the use of simple experimental methods when learning natural science (IPA) in elementary schools (SDS) and assess its impact on students' interest and understanding. Elementary education plays an important role as a foundation for learning, and requires appropriate methods to improve students' concepts. Science experiments provide hands-on learning opportunities that can deepen your understanding of scientific concepts. The literary research method is used to analyze various related literature for the use of simple experiments in elementary school science learning. The results of the analysis show that simple experiments have a positive impact on students' understanding of scientific concepts, active participation, critical thinking, providing practical learning experiences, and increasing interest in learning. However, its implementation faces challenges such as limited institutions and willingness to teach. Although this study has obstacles, simple experiments continue to be effective in improving the quality of science learning in elementary schools, and these findings provide insights for teachers and political decision makers in designing more effective science learning.
Co-Authors Dinda Saskia Juneda, Juneda SYAHRIAL SYAHRIAL Yanti, Harti Budi