Search all articles

The demand for education for the emergence of democratic citizens is becoming increasingly urgent. However, learning practice needs more tools to support increased levels of citizenship literacy. If this does not work, then identity politics will emerge and give birth to ignored people. A systematic...

Income tax, on the one hand, is key and revenue-generating for regional budgets, on the other - is social nature and affects the level of real incomes of the population. This article describes to assessing the impact of the existing tax burden of an individual on the level of his life and the ability...

Google Translate is the most popular machine translation used by most people in the world. It, then, makes the translation quality of Google Translate very important. This study is a qualitative research which aims to describe the translation errors found in the translation process of Google Translate...

The spread of the Covid-19 Pandemic, which has moved educational spaces from campus to home, has forced the reorientation of the teaching and learning process from lecturer-oriented to technology-oriented. Educational technologization is becoming a new chapter in the relationship between lecturers and...

The population density that occurs in a region can usually cause many problems to occur in the region, one of which is land cover change from vegetation to land that will later be built up. Kartasura Sub-district is a district in Sukoharjo regency that is strategically located in the city area, which...

An investor in oil and gas industry take the risk of concluding a long-term contract with a state counterparty that has the power at any time to change the tax law applicable to its contract. In this situation a state party cannot reassure an investor counterparty sufficiently to take such a risk. Tax...

This study investigates the modernization effect of the tax administration system and the law of sowing and reaping on taxpayer compliance during the COVID-19 pandemic. This study used data derived from distributing questionnaires to 100 taxpayers that have businesses located in Indonesia and embrace...

With the emergence of AI models like GPT, Deep Fake technologies, differentiating AI and human written text is increasingly complex. These models can produce highly realistic and consistent content that is difficult to detect, creating a growing demand for effective AI versus Human Text Authenticity...

The flipped classroom learning model is one of the newest digital-based learning models currently used in Demangan state elementary schools with online learning by using learning videos as learning media outside the classroom. This research is a literature review through searching accredited journal...

During pandemic Covid-19, every school in Indonesia used a distance learning system online. Teachers are challenged to conduct effective and creative learning processes; one solution is using learning videos. The purpose of this study is to describe the use of mathematics learning video and the student’s...

Socio-Scientific Issues (SSI) is a controversial topic that arises from advances in science and technology (IPTEK). In implementing Socio scientific issue as a learning context, it is necessary to study literature for investigating the selection of social-scientific issues. The aim of this research was...

The Republic of Indonesia’s government appoints certain business entities as Value Added Tax collectors (VAT), based on Regulation of the Minister of Finance of the Republic of Indonesia 37/PMK.03/2015. This creates problems for other companies, especially companies that are subsidiaries of certain business...

Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both...

Background: COVID-19 virus spread rapidly throughout the world. It caused the massive patients admitted to the hospitals with severe Acute Respiratory Distress Syndrome to exceed the capacity of beds in the ICU. It makes the hospital give priority to the ICU bed for the COVID-19 patient with the best...

The rapid development of the digital economy poses severe challenges to the traditional tax system. New business models such as cross - border data flows, virtual transactions, and platform economies have made issues like tax source definition, tax jurisdiction, and profit allocation increasingly complex....

During the pandemic, which shows 19 which hit most of the countries of the world from the beginning of 2020 making a significant transformation in various fields, including in the field of education which mostly uses education at home. About before this period comes, the world community has become a...

Adherence to the WHO guidelines for infant and young child feeding (IYCF) practice in low- and middle-income countries (LMIC) is unsatisfactory. Women’s empowerment has been noticed as the key factor which mediating intra-household resources to achieve optimal IYCF practice. Thus, we undertook a systematic...

The era of the Covid-19 pandemic has encouraged learning to take place online. The development of technology and information was increasingly advanced to support online learning. This study aimed at describing the effect of online learning on high school students’ learning achievement. This type of research...

Image captioning, also defined as describing the image, has consistently sparked the curiosity of expert system researchers and accurate description of an image has been a significant task. Image caption generator involves describing the characteristics, attributes of the image. It has a plenty of applications...

The coordinated development of The Guangdong, Hong Kong and Macao Greater Bay Area (Greater Bay Area) has already been a national strategy, and its plan is about to be introduced. One important factor that constrain the coordinated development of Greater Bay Area is that there has not yet built a sound...

The purpose of this study is to prove that financial attitude, financial behavior, financial knowledge of financial literacy. In addition, this study analyzes the role of gender as a moderating variable in the influence of financial attitude, financial behavior, financial knowledge on financial literacy....

The outline of the 14th Five-Year Plan proposes to “deepen the reform of tax collection and administration system, build smart taxation, and promote the modernization of tax collection and administration,” which is supported by the 20th CPC National Congress, indicating that tax digitalization will have...

The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively...

This research is intended to develop a mobile multimedia based stop drugs tutorial. The information as a campaign to stop drugs that should be understood by people and those who want to leave his/her drugs addicttion. Stop drug information was created using a combination of ADDIE instructional development...

Ecotourism is a form of sustainable tourism that aims to support environmental conservation, improve the welfare of local communities, and provide educational experiences for tourists. This study aims to explore sustainable digital marketing strategies in ecotourism through a Systematic Literature Review...

The article focuses on presenting instruments of taxation system in Poland and its main problem - tax gap. The current tax system in Poland is presented, by definition, on four planes: set of taxes, tax administration, tax law and the principles according to which it should operate. The study discusses...

Rapid advancements in information technology have significantly changed in various aspects of life, including in the fields of economics and investment. Metaverse, a concept of a virtual world that allows for social, economic, and cultural interactions in a digital environment, has emerged as one of...

The objective of this study is to conduct research related to how much influence the interest of accounting students has in the Tax Brevet program and how much the level of motivation influences interest in participating in the tax brevet program. The data that has been collected and the results of tests...

This study aims to describe the indicators of each element of independent character values in 21st century learning in elementary schools. The research was conducted utilizing a systematic literature review approach. The method employed was the Preferred Reporting Item for Systematic Review and Meta-Analytic...

Peer social support plays a crucial role in shaping students’ academic achievement, yet its significance remains underexplored in certain educational contexts. This systematic literature review examines the impact of peer social support on student motivation, cognitive development, and overall academic...

This study aims to describe and analyse: How to Implement Restaurant Tax Policy Number 1 of 2011 especially Restaurant Tax in South Tondano District, Minahasa Regency. This researcher uses descriptive qualitative, with data collection techniques through observation, interviews and documentation. And...

In response to global climate change, according to the policy attributes of carbon taxes and carbon trading, the paper designs two emission reduction scenarios, single carbon tax and the joint use of carbon tax and carbon trading, and builds the computable general equilibrium (CGE) model to simulate...

The Individual Income Tax Law of the People’s Republic of China (“the new Tax Law”), which was formally implemented on January 1, 2019, protects the workers’ rights and interests in the calculation methods and design ideas of individual income tax. This paper will try to analyze concretely how to protect...

This research aimed to acquire an empirical evidence about variables that affect the overall satisfaction of MRT users during Covid-19 pandemic in Indonesia. The Overall Satisfaction variable was measured by using the dimensions of Cleanliness and Safety, Services and Information, with Travel Convenience...

Epoch is a factor that affects the time of training an AI model and affects the accuracy value of the AI model. In this study, hyperparameter tuning of the epoch value was carried out to see the optimization of the resulting accuracy value. The object to be observed is the condition of the fire image...

The most frequent cause of degenerative diseases of the lumbar spine is Lumbar Disc Herniation (LDH), covering 3% of the population. Lumbar Disc Herniation (LDH) can be recovered with conservative treatment, and this can occur due to a spontaneous resorption process in the intervertebral disc tissue....

The Apple’s M1 System-on-a-Chip, a highly integrated processing unit that has all the essential components to a fully-functional computer, has brought lower power consumption in general to buyers in the laptop and desktop markets without sacrificing much performance. This study was aimed to investigate...

Harry Markowitz developed portfolio theory in 1952, and it is a cornerstone of contemporary finance. Its goal is to achieve optimal asset selection within an investment portfolio. As per the notion, traders may achieve the optimal balance between risk and reward by appropriately diversifying their assets...

During the COVID 19 pandemic, the Indonesian government implemented an online learning system. Teachers and students forced to be ready to do online learning. Teachers expected to improve their ability to adapt to online teaching and learning patterns. The training programs and seminars for teachers...

Learning process actually has an important role in improving the quality of education, so that learning is carried out by prioritizing meaning and benefit for learners. This is expected in an effort to create a learning atmosphere that can stimulate the ability of students to explore and explore their...

This study identifies potential fraud schemes, evaluates risk controls, and discusses anti-fraud strategies using a case study of the Directorate General of Taxes in Indonesia, conducted by exploring phenomena related to fraud risk in the scope of business processes. By using fraud triangle theory and...

This research aims to describe teachers’ perceptions of the concept of critical literacy based on critical pedagogy in Sorong district. This research is motivated by teachers’ understanding which is only limited to the traditional concept of literacy, namely reading and writing. There is still a lack...

As mandated in the 1945 Constitution of the Republic of Indonesia, the policies to increase State Revenue through intensification and extensification efforts continue to be carried out, one of which is through Non-Tax State Revenue. Non-Tax State Revenue is expected to contribute to financing national...

The awareness and attitude of consumers towards the use of biodegradable plastic bags are important in minimizing environmental pollution caused by plastic bags usage. Awareness of plastic bags’ harmful effects on the environment helps limit the use of plastic bags and reducing environmental pollution...

This paper aims to analyse the effects of the CBD and several selected housing features on house prices in Chengdu. Sampling is focused on ordinary old housing units. Data were collected from metropolitan Chengdu, China. Utilizing log-linear hedonic techniques, the study suggests a small negative price...

In the increasingly frequent international economic exchanges, investment and financial markets, and increasingly global production and consumption, accounting language, as an internationally-used "commercial language," is increasingly being valued by a large number of information users. The accounting...

Nowadays the Internet has entered various aspects of human life. Seen from the concept of e (electronic), such as e-government, e-commerce, e-news etc. Regarding internet business, obviously very influential on the business environment. Every business that wants to develop must be connected through the...

These problems include (1) the lack of students’ understanding of how to solve math problems and (2) the lack of mathematics learning media. This study examines how fifth-grade students of SD Muhammadiyah 16 Karangasem can solve mathematical problems using a quantum learning paradigm based on digital...

This study aimed to determine the effectiveness, advantages, and disadvantages of using digital platform in learning assessment. The digital platform discussed in this study is Eduprime, a digital platform that is engaged in assessment. This research uses the mixed method. Data retrieval is done by interview...

The increased interest in the Arctic is associated with the strengthening of its importance as a strategic resource base of the Russian Federation, ensuring the solution of the issues of the country's socio-economic development. Harsh northern environmental conditions , the underdevelopment of the transport...