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All Journal Avant-garde: Jurnal Ilmiah Pendidikan Seni Pertunjukan Proceeding of The International Conference on Economics, Accounting, and Taxation
Agung Dwi Putra
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Arts Humanities Education Other

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METODE DEMONSTRASI EKSTRAKURIKULER DRUM BAND SMPN 2 PADANG: STUDI TERHADAP PENGALAMAN SUBJEKTIF PELATIH DALAM MENENTUKAN METODE Ahmad Fauzi Nasution; Agung Dwi Putra
Avant-garde: Jurnal Ilmiah Pendidikan Seni Pertunjukan Vol. 4 No. 2 (2026): June (in press)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/38c87786

Abstract

This study aims to understand the coach’s subjective experience in the process of developing awareness and forming beliefs regarding the use of the demonstration method, as well as to reveal the reasons behind the coach’s decision to choose this method as the main approach in drum band extracurricular activities at SMP Negeri 2 Padang. This study employed a qualitative approach with a phenomenological method. Data were collected through document analysis, observation, and in-depth interviews with the coach as the main informant. Data analysis was conducted through organizing and interpreting themes that emerged from the informant’s experiences. The results show that the use of the demonstration method is formed through a gradual experiential process. Past experiences, direct practice during training, and observations of students’ development shape the informant’s awareness in understanding the training process. This awareness then develops into a belief in using the demonstration method. In addition, the demonstration method is chosen because it helps students understand the material more easily, increases their confidence to try, and facilitates the evaluation process during training. Students’ success in performing the material becomes an experience that further strengthens the informant’s belief in the method. Thus, the selection of the demonstration method is the result of the informant’s subjective experience and understanding that continuously develop throughout the training practice.
Systematic Literature Review on the Determinants of Tax Avoidance: Based on Financial Analysis Agung Dwi Putra; Helmy Wahyu Sukiswo
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.194

Abstract

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.
Co-Authors ahmad fauzi nasution Helmy Wahyu Sukiswo