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All Journal Pi: Mathematics Education Journal Pi: Mathematics Education Journal Jurnal Bisnis Manajemen dan Akuntansi
Nur Aini, Aida
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Economics, Econometrics & Finance Mathematics

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Strategi Pemerintah dalam Mengoptimalisasi Penerimaan Pajak Nur Aini, Aida; Meikhati, Ety
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 2 No. 1 (2022): Vol 2 No 1 Tahun 2022
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.298 KB) | DOI: 10.47701/bismak.v2i1.2138

Abstract

Abstrak Pajak merupakan salah satu sumber penerimaan negara yang memberikan kontribusi besar dalam mendukung pembangunan negara. Tanpa pemberlakuan pajak, akan sulit bagi suatu negara untuk menjalankan kegiatan kenegaraannya yang berakibat pada risiko bagi keberlangsungan suatu negara. Oleh karena itu, makalah ini dibuat dengan tujuan untuk menganalisis strategi yang dapat dilakukan oleh pemerintah dalam rangka optimalisasi penerimaan pajak negara. Penulisan ini dibuat dengan menggunakan metode kualitatif dengan mengamati data yang diambil dari berbagai penelitian yang telah dilakukan. Strategi yang dilakukan pemerintah dalam mengoptimalkan penerimaan pajak adalah sebagai berikut: (1) Memaksimalkan penerapan sistem Pemotongan Pajak (WHT) dan (2) Meningkatkan penerimaan pajak dengan memperketat pelaksanaan pemungutan pajak melalui perdagangan elektronik (e-commerce).
Critical Thinking Of Students In Solving Ill-Structured Mathematical Problems: A Scoping Review Nursyafiqoh Undaresta, Sheren; Maliah Ahmad, Ros; Nur Aini, Aida; Hanggara, Yudhi; Hermansah; Hartanto, Suryo; Shalehoddin
Pi: Mathematics Education Journal Vol. 9 No. 1 (2026): April
Publisher : Program Studi Pendidikan Matematika Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/pmej.v9i1.13220

Abstract

This study highlights the importance of developing critical thinking skills in modern mathematics, particularly when students face ill-structured problems. Using a scoping review method, the research followed five stages: formulating research questions, identifying relevant articles, removing duplicates, mapping data, and summarizing findings. Data were collected from Google Scholar, Publish or Perish, and Connected Papers, covering publications from 2015 to 2025. Based on the PRISMA selection process, 20 relevant articles were analyzed. The findings reveal that students’ critical thinking and mathematical problem-solving abilities in ill-structured contexts are still relatively low. Many students struggle with key aspects of critical thinking, such as verifying information, conducting in-depth analysis, and reflecting on their solutions. These limitations indicate that students are not yet fully equipped to handle complex, open-ended mathematical problems. Thematic analysis shows a shift in research focus over time. Between 2015 and 2020, studies primarily identified students’ difficulties and barriers. However, from 2021 to 2025, research has increasingly emphasized the development of higher-order thinking skills (HOTS), numeracy literacy, and preparedness for the Industrial Revolution 4.0. The study recommends future research to explore innovative learning interventions that integrate creativity, critical thinking, and ill-structured problem-solving.
Critical Thinking Of Students In Solving Ill-Structured Mathematical Problems: A Scoping Review Nursyafiqoh Undaresta, Sheren; Maliah Ahmad, Ros; Nur Aini, Aida; Hanggara, Yudhi; Hermansah; Hartanto, Suryo; Shalehoddin
Pi: Mathematics Education Journal Vol. 9 No. 1 (2026): April
Publisher : Program Studi Pendidikan Matematika Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/pmej.v9i1.13220

Abstract

This study highlights the importance of developing critical thinking skills in modern mathematics, particularly when students face ill-structured problems. Using a scoping review method, the research followed five stages: formulating research questions, identifying relevant articles, removing duplicates, mapping data, and summarizing findings. Data were collected from Google Scholar, Publish or Perish, and Connected Papers, covering publications from 2015 to 2025. Based on the PRISMA selection process, 20 relevant articles were analyzed. The findings reveal that students’ critical thinking and mathematical problem-solving abilities in ill-structured contexts are still relatively low. Many students struggle with key aspects of critical thinking, such as verifying information, conducting in-depth analysis, and reflecting on their solutions. These limitations indicate that students are not yet fully equipped to handle complex, open-ended mathematical problems. Thematic analysis shows a shift in research focus over time. Between 2015 and 2020, studies primarily identified students’ difficulties and barriers. However, from 2021 to 2025, research has increasingly emphasized the development of higher-order thinking skills (HOTS), numeracy literacy, and preparedness for the Industrial Revolution 4.0. The study recommends future research to explore innovative learning interventions that integrate creativity, critical thinking, and ill-structured problem-solving.
Co-Authors Ety Meikhati Hermansah Maliah Ahmad, Ros Nursyafiqoh Undaresta, Sheren Shalehoddin Suryo Hartanto Yudhi Hanggara