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All Journal Edu Cendikia: Jurnal Ilmiah Kependidikan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Retta Farah Pramesti
Universitas Padjadjaran
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Rekonstruksi Keadilan Pajak atas Produk Asuransi Jiwa Nilai Tunai Pasca UU Cipta Kerja Tahun 2020 Retta Farah Pramesti; Agus Puji Priyono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.857

Abstract

Penelitian ini membahas rekonstruksi keadilan pajak atas produk asuransi jiwa nilai tunai pasca pemberlakuan UU Cipta Kerja No. 11 Tahun 2020. Sebelum perubahan regulasi, produk seperti unit link dan endowment tidak dikenakan pajak atas nilai tunai yang diterima, tetapi kini pajak dikenakan atas selisih antara premi yang dibayarkan dan nilai tunai yang diterima. Pendekatan kualitatif digunakan dalam penelitian ini untuk menganalisis dampak regulasi pajak terhadap keadilan pajak dan daya tarik produk asuransi. Asimetri informasi dan agency theory menjadi fokus utama dalam menganalisis ketidakadilan yang timbul dari ketidakseimbangan informasi antara perusahaan asuransi dan pemegang polis, serta potensi moral hazard dalam pengelolaan investasi oleh perusahaan asuransi. Hasil penelitian menunjukkan bahwa perubahan ini berpotensi mengurangi minat masyarakat terhadap produk asuransi jiwa, terutama bagi kalangan menengah ke bawah yang sangat bergantung pada produk ini untuk perencanaan keuangan jangka panjang. Penelitian ini juga menyarankan solusi seperti peningkatan transparansi informasi, pendidikan finansial bagi pemegang polis, serta penyusunan kebijakan pajak yang lebih adil dan transparan dengan mempersamakan pada perpajakan reksadana yang bukan objek PPh. Dengan demikian, regulasi pajak yang lebih jelas dan adil sangat diperlukan untuk memastikan keberlanjutan industri asuransi jiwa dan perlindungan yang maksimal bagi konsumen.
Pengembangan E-Modul Interaktif pada Mata Kuliah Praktikum Pajak Penghasilan : Development of Interactive E-Modules in Income Tax Practicum Courses Retta Farah Pramesti; Tantri Annisa Hanjani; Gilar Budi Pratama; Efri Elsridayani Purba
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5221

Abstract

This study aims to overcome the problem of non-standardized teaching materials and low practical skills of students in the Income Tax (PPh) Practicum course. This challenge impacts the effectiveness of learning and students' readiness to understand and apply the concept of PPh. Therefore, it is necessary to develop innovative, interactive, and relevant teaching materials to improve students' understanding of the material, learning motivation, and practical skills. The practicum module is an important thing to prepare in practicum learning as a tool that supports student learning to be more effective and efficient in understanding the existing material. This study uses the Research and Development (RnD) method with the 4D development model (Define, Design, Develop, and Disseminate). The research stages include needs analysis, interactive module design, development and limited trials on 37 students, and evaluation of the module's feasibility by experts and users. The developed e-module is feasible, with a score of 80% for content quality, learning objectives, and instructional, and 100% for the quality of interactive teaching materials. The level of student satisfaction reached 89.2%, while the quality of the questions was assessed at 91.9%, indicating the module's effectiveness in improving students' understanding, learning motivation, and practical skills. This study successfully developed an interactive-based PPh Practicum e-module, which was feasible and effective in enhancing students' knowledge, motivation, and practical skills. Further research is recommended to expand the module's implementation and integrate tax software to support students' readiness in the world of work.
Evaluating Kahoot and Practicum Effectiveness in Enhancing Understanding of Cost and Management Accounting: Evaluasi Efektivitas Pembelajaran Interaktif dengan Kahoot dan Praktikum dalam Meningkatkan Pemahaman Mahasiswa pada Mata Kuliah Dasar Akuntansi Biaya dan Manajemen Retta Farah Pramesti; Rosyani Muthia; Efri Elsridayani Purba; Deasy Emalia
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 01 (2025): Research Articles, April 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i01.5648

Abstract

Game-based learning technology such as Kahoot has been widely used in higher education to increase student engagement. However, little research has evaluated its impact on student understanding in Basic Cost and Management Accounting courses. Therefore, this study aims to measure the effectiveness of Kahoot-based learning methods and practice questions in improving student understanding. This study used a pre-test-post-test design without a control group and used a quantitative approach. The research sample comprised 32 students taking the Basic Cost and Management Accounting course. Data were collected through pre-test, post-test, and questionnaire results. Data analysis was conducted using a Paired Sample t-test to see significant differences between the pre-test and post-test and descriptive analysis to assess students' perceptions of the applied learning methods. The results of the Paired Sample t-test showed a significant increase in student understanding after participating in the learning session, with a power analysis result of 72.3% and an effect size of 1,919, indicating a strong learning impact. In addition, the questionnaire results revealed that most students felt that this method helped them understand the material better. However, some students provided input regarding adjustments in the speed of explanation, variations in learning methods, and distribution of teaching materials to improve learning effectiveness. Conclusion: Overall, this study shows that the combination of Kahoot!-based learning and problem practice effectively improves students' understanding of Basic Cost and Management Accounting. The results of this study can be the basis for developing interactive learning methods in higher education to improve the quality of accounting learning.
Penyusunan Buku Panduan Praktis Penggunaan AI yang Beretika dalam Kegiatan Akademik Mahasiswa: Compiling a Practical Guidebook for the Ethical Use of Generative AI in Student Academic Activities Tantri Annisa Hanjani; Retta Farah Pramesti; Gilar Budi Pratama
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 02 (2025): Research Articles, August 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i02.5952

Abstract

This study addresses students' lack of understanding regarding the ethics of using Generative AI (Gen AI) in academic activities. This guidebook serves as a response to the increasing integration of generative AI technology in education, which requires students to adopt AI technology and use it responsibly and ethically. This study uses the Research and Development (R&D) method with the 4D development model (Define, Design, Develop, and Disseminate). The research stages include content and technical needs analysis, content design and guidebook framework, development and limited trials with eight student representatives, validation of the guidebook's feasibility by experts and users, and dissemination of the guidebook to the target audience. The results show that experts consider this practical guidebook appropriate, with a Likert scale score of 3.6 for content, visuals, and technical aspects. The evaluation results show that 91.7% of students agree that this guidebook provides comprehensive information on the ethical use of Gen AI, and 66% of students agree that this book provides clear guidance for academic activities. This practical guidebook successfully addresses students' lack of understanding regarding the ethical use of Gen AI in academic activities. The student-centered approach is relevant, applicable, and potentially integrated into courses such as digital literacy or academic methodology. Further extensive testing and continued content development are recommended to align with technological updates for further research and broader implementation.
Co-Authors Agus Puji Priyono Deasy Emalia Efri Elsridayani Purba Gilar Budi Pratama Rosyani Muthia Tantri Annisa Hanjani