Looking at the Islamic world, where Islam was empowered in its role as a bridge between Greek civilization and Europe in the Middle Ages, the principles of holistic education as described above were actually initiated much earlier by Islamic thinkers, namely the Ikhwan as-Shafa in the 10th century AD. The Ikhwan as-Shafa is a secret and mysterious organization consisting of Muslim Arab philosophers based in Basrah, Iraq at that time was the capital of the Abassiyah caliphate around the 10th century AD (373H/983). The group that was born in Basra is famous for its treatises, which contain their spiritual doctrines and philosophical systems. Through Rasail Ikhwan as-Shafa's magnum opus, information can be obtained about the traces of their teachings, both regarding science, philosophy and religion.

This research was conducted because the uncertainty in the tax amnesty policy. The purpose of this research is to analyze the effect of taxpayer’s expectation of future tax amnesty, tariff period system, tax penalty and audit towards tax compliance in tax amnesty policy, using experimental economics. The result shows that, a tax amnesty followed by strict audit and tax penalties will rise tax compliance. Tax amnesty policy is best applied once in a lifetime, because the expectation of the taxpayers towards future tax amnesty will result in lowering the compliance. Taxpayers prefer the lowest rate on tariff period. ======================== Penelitian ini dilakukan karena ketidakpastian keberhasilan dari kebijakan pengampunan pajak. Tujuan penelitian ini adalah untuk menganalisis pengaruh dari faktor ekspektasi masyarakat akan adanya pengampunan pajak di kemudian hari, sistem tarif pengampunan, denda, dan pemeriksaan pajak terhadap kepatuhan pada kebijakan pengampunan pajak dengan menggunakan metode ekonomi ekperimental. Hasil penelitian menunjukkan bahwa pengampunan pajak diikuti dengan penerapan denda dan pemeriksaan yang ketat akan meningkatkan kepatuhan pajak. Kebijakan pengampunan pajak sebaiknya diterapkan satu kali saja karena jika masyarakat berekspektasi akan adanya kebijakan serupa di kemudian hari, wajib pajak akan menunggu kebijakan tersebut dan tetap tidak patuh. Wajib pajak umumnya menyukai tarif pengampunan terendah.

The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian citizens, while also accelerating tax reforms to increase tax participation’s rate. This paper examines the effects of factors (wealth, tariff period system, tax fines, audit probability, and taxpayers’ expectation of future tax amnesty) on tax compliance. Tax compliance is measured by the percentage of assets unit, the percentage of assets value reported by taxpayers, and the taxpayer participation rate in tax amnesty policy. This behavioral economics study uses an experimental approach because it is impossible to use conventional methods. The result showed that the taxpayers with higher wealth have lower compliance and prefer to participate in tax amnesty programs at the lowest tariff rate. The government's effort to impose fines and audits shows a greater effect on tax compliance. The tax amnesty policy should only be implemented once because if people expect a similar policy to be applied in the future, they will wait for the policy so that tax compliance is low. A tax amnesty policy­—while it can increase tax revenues in the short term—could reduce tax compliance, especially if the government imposes a second tax amnesty in the future.

Kurangnya pemahaman konsep siswa dalam topik elastisitas dan hukum Hooke melalui metode pembelajaran konvensional menuntut variasi strategi pembelajaran yang lebih sesuai dengan perkembangan dan inovasi dalam pendidikan. Tujuan penelitian ini untuk mendeskripsikan peningkatan pemahaman konsep siswa melalui implementasi problem based learning pada topik elastisitas dan hukum Hooke. Problem based learning merupakan strategi dimana peserta didik belajar melalui permasalahan praktis yang berhubungan dengan kehidupan nyata di sekitar. Pembelajaran konvensional dalam memahami konsep perlu divariasi sesuai dengan tuntutan kemajuan dan inovasi di pembelajaran. Metode yang digunakan dalam penelitian ini menggunakan metode studi pustaka dengan mengkaji sumber dari jurnal nasional dan internasional terindeks seperti Google Scholar, Garuda, dan Scopus untuk memperoleh data penelitiannya dan dibuat kesimpulan. Data-data yang dihasilkan pada penelitian ini berkenaan dengan metode pengumpulan data pustaka, membaca dan mencatat serta mengolah bahan penelitian. Hasil penelitian ini menunjukkan bahwa Implementasi model pembelajaran problem based learning dapat meningkatkan pemahaman konsep siswa, namun pemahaman konsep yang dimiliki siswa tidak hanya saja melalui implementasi model pembelajaran problem based learning tetapi tidak terlepas dari kecerdasan yang dimiliki oleh setiap siswa. Model ini memerlukan keterampilan pengelolaan waktu dari guru. Abstract: The lack of understanding of students' concepts in the topic of elasticity and Hooke's law through conventional learning methods demands a variety of learning strategies that are more in line with developments and innovations in education. The purpose of this study was to describe the increase in students' conceptual understanding through the implementation of problem based learning on the topic of elasticity and Hooke's law. Problem based learning is a strategy in which students learn through practical problems related to real life around them. Conventional learning in understanding concepts needs to be varied according to the demands of progress and innovation in learning. The method used in this study uses the literature review method by examining sources from indexed national and international journals such as Google Scholar, Garuda, and Scopus, to obtain research data and draw conclusions. The data generated in this study relate to the method of collecting library data, reading and recording and processing research materials. The results of this study indicate that the implementation of the problem-based learning model can improve students' understanding of concepts, but students' understanding of concepts is not only through the implementation of problem-based learning models but is inseparable from the intelligence possessed by each student. This model requires time management skills from the teacher.