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All Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Review Pendidikan dan Pengajaran (JRPP)
Sebayang, Egi Malemta Gunana
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERAN PAJAK DALAM PEMBANGUNAN INFRASTRUKTUR DI INDONESIA: ANALISIS MELALUI KAJIAN LITERATUR Simamora, Septy Idola; Sinaga, Emi Debora; Manik, Erdiana; Sebayang, Egi Malemta Gunana; Matondang, Khairani
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.39010

Abstract

Pembangunan infrastruktur berkualitas adalah kunci untuk pertumbuhan ekonomi dan kesejahteraan masyarakat di Indonesia. Pajak, sebagai sumber pendanaan utama, memainkan peran krusial dalam proses ini. Jurnal ini menganalisis peran pajak dalam pembangunan infrastruktur melalui kajian literatur yang mendalam, mengumpulkan data dari artikel ilmiah dan laporan kebijakan. Temuan menunjukkan bahwa pendapatan pajak, terutama dari pajak penghasilan dan pajak pertambahan nilai, sangat penting, meskipun tantangan seperti rendahnya kepatuhan pajak dan pengelolaan anggaran yang tidak efisien masih ada. Melalui studi kasus, jurnal ini menyoroti proyek-proyek yang berhasil didanai dan dampaknya terhadap ekonomi. Rekomendasi mencakup reformasi sistem perpajakan dan peningkatan kesadaran masyarakat tentang kewajiban perpajakan, untuk mendukung efektivitas penggunaan pajak dalam pembangunan infrastruktur.
Implementasi Penilaian Autentik Dalam Pembelajaran Ekonomi Pada Kurikulum Merdeka: Suatu Studi Literatur Dalimunthe, Muhammad Bukhori; Adriani, Deni; Gultom, Widia; Marpaung, Maynisa Naomi; Sebayang, Egi Malemta Gunana; Sitepu, Cristina Matalia
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 10 No 1 (2026): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v10i1.34470

Abstract

The purpose of this research is to conduct a literature review related to authentic assessment of economics learning in the Merdeka Curriculum. The research approach used a qualitative approach by exploring literature from credible sources related to the issue of authentic assessment of economics learning in the Merdeka Curriculum. A literature review was used as the data analysis technique in this article. Through a literature review, the review aims to map current research, synthesize research findings, identify best practices, and identify research gaps that will be filled by future researchers. Using a qualitative approach through content analysis and thematic synthesis, this study examines 15 articles consisting of nationally indexed (Sinta=8) and internationally indexed (Scopus=7) journals accredited in 2018–2025. Results show authentic assessment, based on realism, cognitive challenge, and evaluative judgment, aligns with Merdeka Curriculum and the Pancasila Student Profile. Forms include performance, project, portfolio, and contextual written assessments. Challenges involve teacher competence, student readiness, and infrastructure support. Opportunities arise from curriculum flexibility, current issues, and technology, improving learning outcomes, 21st-century skills, motivation, and engagement.
Co-Authors Adriani, Deni Gultom, Widia Manik, Erdiana Marpaung, Maynisa Naomi Matondang, Khairani Muhammad Bukhori Dalimunthe Simamora, Septy Idola Sinaga, Emi Debora Sitepu, Cristina Matalia