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All Journal Golden Ratio of Taxation Studies Journal of Linguistics and Social Sciences
Pratama, Hadi
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Economics, Econometrics & Finance

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Taxes and Entrepreneurship: Impact on New Business Creation Pratama, Hadi
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.629

Abstract

This study investigates the intricate relationship between tax policies and entrepreneurship, aiming to provide comprehensive insights into how taxes influence entrepreneurial behavior and outcomes. Adopting a qualitative approach, the research synthesizes existing literature on taxes and entrepreneurship, drawing on a diverse range of scholarly articles, books, and reports. The research methodology involves systematic literature search, data extraction, thematic analysis, and critical appraisal of findings. The study finds that tax rates significantly impact entrepreneurial activity, with higher tax rates generally associated with lower rates of new business creation. Moreover, complex tax systems and compliance costs pose barriers to entry for aspiring entrepreneurs, diverting resources away from productive activities. However, the impact of taxes on entrepreneurship extends beyond mere rate considerations, encompassing factors such as tax incentives, institutional frameworks, and socio-economic conditions. Tax policies that offer targeted incentives for startup investment, research and development (R&D), and small business development can mitigate the negative effects of high tax rates and promote entrepreneurial activity. Furthermore, favorable business climates, streamlined regulatory processes, and transparent tax administration contribute to an enabling environment for startups to thrive and innovate. The study highlights the need for policymakers to adopt a holistic approach to tax policy design that balances revenue objectives with entrepreneurship promotion.
THE USE OF PICTURE STORYBOOKS FOR IMPROVING READING COMPREHENSION AMONG FIFTH-GRADE STUDENTS Pratama, Hadi
Journal of Linguistics and Social Sciences Vol. 3 No. 2 (2025): Vol 3, No 2 (2025): Journal of Linguistics and Social Sciences
Publisher : Raden Intan State Islamic University of Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/w95hne24

Abstract

This classroom action research investigated the use of picture storybooks combined with guided reading strategies to improve the reading comprehension of fifth-grade EFL learners at SDN 1 Sedampah Indah, Lampung. The study was conducted in two cycles, each comprising planning, action, observation, and reflection stages. Data were collected through pre- and post-tests, classroom observations, interviews, teacher reflections, and analysis of student work. Quantitative findings revealed significant improvements in reading comprehension, with mean scores rising from 54.82 in the pre-test to 72.36 in the final post-test. The largest gains occurred in inferential comprehension, supported by qualitative evidence showing increased student engagement, confidence, and participation. Instructional refinements—such as explicit vocabulary pre-teaching, guided questioning, and the inclusion of culturally relevant storybooks—were identified as key factors in enhancing comprehension. Challenges included limited access to suitable materials and time constraints for extended discussions. The results indicate that picture storybooks, when implemented with structured support and reflective teaching practices, can significantly improve comprehension skills and foster a more inclusive and motivating classroom environment for rural EFL learners. Overall, this study reinforces that picture storybooks, when implemented with pedagogical planning and contextual adaptation, can serve as a powerful tool for developing comprehension skills, fostering motivation, and creating inclusive literacy instruction in rural EFL classrooms. The findings offer practical implications for teachers, curriculum developers, and education authorities seeking to improve literacy outcomes in similar educational contexts
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