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All Journal AKUNTABILITAS IJIBE (International Journal of Islamic Business Ethics) Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Manajemen & Keuangan Jurnal Dinamika Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Profita : Komunikasi Ilmiah dan Perpajakan JUMANJI (Jurnal Masyarakat Informatika Unjani) Jurnal Masyarakat Merdeka (JMM) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana MABIS: Manajemen dan Bisnis The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Dan Bisnis SOLUSI Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Akuntansi dan Auditing Hydrogen: Jurnal Kependidikan Kimia Abdi Masya International Journal of Multidisciplinary: Applied Business and Education Research International Journal of Engagement and Empowerment (IJE2) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN JRABA RELEVAN : Jurnal Riset Akuntansi Jurnal Akuntansi AKUNESA Publikasi Riset Mahasiswa Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Ilmiah Pengabdian Kepada Masyarakat Realible Accounting Journal Review of Management, Accounting, and Business Studies Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Inovatif SENMEA JAS (Jurnal Akuntansi Syariah) Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ilmiah Manajemen & Kewirausahaan
Nita Andriyani Budiman
Universitas Muria Kudus
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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IMPLEMENTATION OF ACCURATE ONLINE FEATURES TO ENHANCE THE COMPETENCE OF ECONOMICS TEACHERS IN KUDUS SENIOR HIGH SCHOOLS Budiman, Nita Andriyani; Whetyningtyas, Aprilia
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.236

Abstract

This community service activity aimed to enhance the competence of economics teachers who are members of the economics subject teachers’ forum of senior high schools in Kudus Regency through the implementation of Accurate Online features, particularly the fixed assets, cash/bank, and general journal modules. The background of this program lies in the limited understanding of teachers regarding modern accounting software and the insufficient integration of technology in accounting instruction, which has so far relied more on theoretical explanations and traditional practices without utilizing web-based applications. The activity was conducted in August 2025 through four stages: preparation, training and mentoring in the use of Accurate Online, resolution of technical issues encountered by teachers, and evaluation of implementation. The results indicated a significant improvement in teachers’ ability to operate Accurate Online, the achievement of Certified Accurate Professional certification by participants, and an increase in technological accounting knowledge applicable in the learning process. Mastery of Accurate Online features is expected to support teachers in delivering accounting instruction that is more modern, practical, and aligned with industry needs.
How tax audits shape transfer pricing, tax havens, and tax aggressiveness Budiman, Nita Andriyani
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1067

Abstract

This study examines the effects of transfer pricing and tax haven activities on tax aggressiveness, with tax audits serving as a moderating variable. The research focuses on energy companies listed on the Indonesia Stock Exchange during the 2010–2023 period. Using a quantitative approach, this study analyzes 224 firm-year observations and applies panel data regression with Moderated Regression Analysis (MRA). The results show that transfer pricing positively affects tax aggressiveness, indicating that related-party transactions provide opportunities for companies to reduce their tax burden. In contrast, tax haven presence negatively affects tax aggressiveness, suggesting that firms do not primarily utilize tax haven subsidiaries for tax aggressiveness. Furthermore, tax audits weaken the positive relationship between transfer pricing and tax aggressiveness, indicating that stronger tax enforcement reduces opportunistic tax behavior. However, tax audits strengthen the relationship between tax havens and tax aggressiveness. These findings highlight the important role of tax audits in limiting tax aggressiveness and strengthening tax compliance. The study contributes to the tax avoidance literature by providing empirical evidence on the moderating role of tax audits in the relationship between transfer pricing, tax havens, and tax aggressiveness within the context of Indonesia’s energy sector.
Determinants of tax avoidance: Related party transactions, foreign ownership, and tax disclosure Budiman, Nita Andriyani; Handayani, Putri Bonita
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7412

Abstract

This study aims to examine the effect of related party transactions, foreign ownership, and tax disclosure on tax avoidance in multinational companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using secondary data obtained from corporate financial statements and sustainability reports for the period 2018–2024. The sample was selected using a purposive sampling method, resulting in 98 firm-year observations that met the research criteria. Panel data regression was applied as the analytical method. The results indicate that related party transactions have a positive effect on tax avoidance, suggesting that the higher the intensity of transactions with related parties, the greater the tendency of firms to engage in tax avoidance practices. Foreign ownership is also found to have a positive effect on tax avoidance, indicating that firms with higher foreign ownership tend to implement more aggressive tax planning strategies. Meanwhile, tax disclosure has a negative effect on tax avoidance, implying that higher levels of tax transparency are associated with lower levels of tax avoidance. These findings suggest that related party transactions and foreign ownership increase the risk of tax avoidance, while tax disclosure plays an important role in mitigating such practices. This study contributes to the literature on corporate taxation and provides insights for policymakers in formulating regulations that enhance transparency and improve tax compliance among multinational companies in Indonesia. This study is particularly relevant in the context of Indonesia’s recent tax reforms, including the Harmonization of Tax Regulations Law, which emphasizes improved tax compliance, transparency, and the prevention of tax avoidance practices among corporate taxpayers.
Co-Authors Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Alfiyani Nur Hidayanti Antika , Firda Novi Aprilia Whetyningtyas Arina Zulfa Oktaviani Bandi Bandi Bandi Budi Gunawan Budi Gunawan Cahyani, Afida Dwi Diah Lestari, Diah Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Fahmi, Muhammad Nuril Farida Rahmawati Firda Novi Antika Handayani, Putri Bonita Handayani, Retno Tri Hendri Hermawan Adinugraha I Gusti Agung Komang Diafari Djuni Hartawan Izza Ashsifa Jaka Sriyana Laksono Trisnantoro Mamik Indaryani Mohammad Iqbal Muhammad Faris Muhammad Ibrahim Muhammad Nuril Fahmi Mukhamad Nurkamid Mukhamad Nurkamid Mulyani , Sri Mulyanto Mulyanto Mulyanto Musyafa’ah Musyafa’ah Muti’ah, Atikah Nafisatul Naila Rizki Salisa Niamiyah, A'yunin Octaviani, Gita Rafelia Nidia Putri Ratri Rahmawati Rianto Wibowo Rifqi Shilah Nisa Putra Rina Noviana Riyadlus Mei Sakinah Rochmad Winarso Rochmad Winarso Sari, Noor Inayah Siviani, Devi Sri Mulyani Sri Mulyani Mulyani Sriyana , Jaka Suryani, Rinda Susanti, Diah Ayu Syaharani, Nova Tri Listyorini Zamrud Mirah Delima Zuliyati Zuliyati