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All Journal JURNAL PENDIDIKAN DAN ILMU FISIKA INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Sulfianty
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Economics, Econometrics & Finance Education Physics

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DIGITAL PARADISE: NAVIGATING THE COMPLEXITY OF TAXATION IN THE ERA OF TECHNOLOGICAL TRANSFORMATION M. Yusuf Bahtiar; Eko Sudarmanto; Sulfianty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 3 (2024): March
Publisher : Adisam Publisher

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Abstract

The digital revolution has fundamentally transformed the taxation landscape, necessitating a nuanced understanding of its implications for fiscal governance. This research literature review thoroughly examines the multifaceted dimensions of taxation in the era of technological transformation, drawing insights from a diverse array of scholarly literature, policy documents, and empirical studies. Key themes explored encompass tax governance mechanisms, regulatory responses to cross-border tax evasion and profit shifting, compliance behaviors, and the redistributive impact of taxation in the digital age. By synthesizing existing research, this review provides a holistic understanding of the complexities of navigating contemporary fiscal governance's digital paradise. The literature synthesis reveals the critical role of tax governance mechanisms in addressing the challenges the digital economy poses. Regulatory responses, including proposals for digital taxation frameworks and international tax cooperation agreements, are examined to elucidate their potential efficacy in fostering tax compliance and mitigating tax evasion and avoidance. Furthermore, the review delves into the intricate interplay between taxpayer motivations, compliance drivers, and communication strategies, offering insights into enhancing tax compliance behaviors in the digital era. Additionally, the redistributive effects of taxation policies are analyzed, highlighting their role in addressing income inequality and promoting social equity in digitally-driven economies. This review contributes to the scholarly discourse by providing a comprehensive analysis of taxation in the digital age, offering valuable insights for policymakers, scholars, and practitioners. By unpacking the complexities of taxation amidst technological transformation, it informs efforts to devise effective fiscal policies that promote fairness, efficiency, and sustainability in the digital era.
Analisis Konseptual Fenomena Fisika pada Lopi Sandeq Berbasis Studi Literatur untuk Pembelajaran Masri, Mawardi Jalil; Rasyid, Juniar; Aris, Nurul Amalia; Sulfianty; Afdalia
Jurnal Pendidikan dan Ilmu Fisika Vol 5 No 2 (2025): Desember 2025
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jpif.v5i2.43252

Abstract

This study aims to examine the physical phenomena at work in the Lopi Sandeq through a conceptual analysis based on a structured literature review as a foundation for developing contextual and ethnoscience-oriented physics learning resources. The Lopi Sandeq was selected as the object of investigation because it is a traditional boat of the Mandar people known for its remarkable speed and stability, thus embodying various physics principles that can be explained systematically. The research employed a qualitative method using a structured literature review approach to analyze scholarly sources related to traditional boat design, fluid mechanics, sail aerodynamics, object motion dynamics, and learning theories rooted in local wisdom. The analysis was conducted through the identification, categorization, and synthesis of findings from relevant references. The results indicate that the design and performance of the Sandeq represent implementations of physical principles such as buoyant force, rotational stability, fluid dynamics, aerodynamic lift on sails, momentum, impulse, and mass distribution equilibrium. Its slender hull shape minimizes wave drag, while the outrigger provides stabilizing torque to maintain balance. The sail system combines thrust and lift forces to generate efficient acceleration. Beyond its scientific contributions, the study reveals that the Sandeq has significant potential as a physics learning medium based on ethnoscience, offering real-life contexts closely connected to students’ sociocultural environments. The study concludes that analyzing the physical phenomena of the Sandeq can enrich conceptual understanding of physics while strengthening cultural literacy within the learning process.
Co-Authors Afdalia M. Yusuf Bahtiar, M. Yusuf masri, mawardi jalil Nurul Amalia Aris Sudarmanto, Eko