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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ragam Pengabdian
Suryani, Emi
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Energi Yang Terdaftar di BEI Tahun 2019-2023 Delfilo, Delfilo; Syamsidar, Syamsidar; Suryani, Emi
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.7104

Abstract

Tujuan dari penelitian ini adalah untuk menentukan dampak pajak peraturan dan ukuran perusahaan pada penghindaran pajak di sektor energi yang terdaftar di BEI (IDX) antara 2019 dan 2023. Data kuantitatif yang digunakan berasal dari data sekunder dari transaksi bisnis. Survei ini mencantumkan perusahaan energi di pertukaran Indonesia. Empat belas perusahaan diterima sebagai sampel dengan teknik sampel yang ditargetkan. Hasil penelitian memperlihatkan bahwa beban pajak yang diatur dan ukuran perusahaan juga memengaruhi penghindaran pajak. Penghindaran pajak sebagian dipengaruhi oleh beberapa beban yang dikendalikan pajak, tetapi bukan ukuran perusahaan. Menghindari pembebasan pajak sebagian dipengaruhi oleh polusi pajak tangguhan dan bagian dari ukuran perusahaan. 
Penerapan Media Papan Jurang untuk Meningkatkan Hasil Belajar Pengurangan Bilangan pada Siswa Kelas III MI Suryani, Emi; Mubaidillah, Mubaidillah; Dewi, Yurnalisma
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vm6pqd39

Abstract

Low mathematics learning outcomes on subtraction of hundreds to thousands remain a persistent challenge for third-grade students in Islamic elementary schools. This condition is primarily attributed to students’ limited mastery of borrowing techniques with large numbers, resulting in academic achievement below the minimum mastery criterion. This study aimed to improve students’ mathematics learning outcomes through the Ravine Board (Papan Jurang) learning medium. This study employed a Classroom Action Research design based on the Kemmis and McTaggart spiral model, conducted in two cycles comprising planning, action, observation, and reflection. Subjects were 19 third-grade students at Madrasah Ibtidaiyah Negeri 4 Bungo. Data were gathered through learning outcome tests, observation sheets, and documentation, with validity ensured through source triangulation; data were then analyzed using quantitative and qualitative descriptive approaches. Results showed progressive improvement: at pretest, the mean score was 56.32 with a 42.11% completeness rate (8/19 students); in Cycle I, the mean rose to 72.63 with 68.42% completeness (13/19 students); and in Cycle II, the mean reached 84.47 with 89.47% completeness (17/19 students), surpassing the 80% success threshold. These findings confirm that the Ravine Board medium effectively supports students’ concrete and interactive understanding of subtraction, enhancing mathematics learning quality in Islamic elementary schools.
Co-Authors Delfilo, Delfilo Dewi, Yurnalisma Mubaidillah, Mubaidillah syamsidar syamsidar