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All Journal Abdimisi Jurnal Nusa Akuntansi
Wiwit Setyawati
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH BEBAN PAJAK TANGGUHAN, CORPORATE GOVERNANCE DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Rani Arviani; Wiwit Setyawati
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.319

Abstract

The research aims to analyze the influence of Deferred Tax Expanse, Corporate Governance, and Transfer Pricing on Tax Avoidance. This research was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023, consisting of 55 data. The sample was taken using a purposive sampling technique, resulting in a sample of 11 companies with observations for 5 (five) years. The data used in this study are secondary data in the form of financial reports from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. The test tool used is the E-Views 12 program. Based on the results of hypothesis testing, it is shown that Deferred Tax Expanse, Corporate Governance, and Transfer Pricing simultaneously have a significant effect on Tax Avoidance. Partially, only Deferred Tax Expense has a significant effect on Tax Avoidance, while Corporate Governance and Transfer Pricing do not have a significant effect on Tax Avoidance
Literasi Keuangan Berbasis Digital untuk Siswa SMP Al-Azhar 25 Tangerang Selatan AKHSANI, NOVI; wiwit Setyawati; Nurbaeti
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50789

Abstract

In the digital era, financial literacy skills are essential skills that must be possessed from an early age. Many junior high school students, including those at SMP Al-Azhar 25 Tangerang Selatan, do not yet have an adequate understanding of money management, savings, simple investments, and the risks of using digital platforms related to finance. This gap can have a long-term impact on their financial behavior in the future. This community service aims to improve students' understanding and awareness of digital-based financial literacy through an interactive and contextual approach, which is in accordance with the needs of junior high school-aged adolescents. The method used in this program is a digital-based educational approach via zoom. Activities are carried out in the form of interactive seminars, simulations of the use of digital financial applications (money trackers), and quizzes to measure understanding. Evaluation is carried out by comparing the results of the pre-test and post-test. The results show an increase in understanding of financial literacy based on pre-test and post-test scores. Students showed high enthusiasm for the digital budgeting simulation and were able to better identify digital financial risks after the activity. This community service activity has proven effective in improving the digital financial literacy of junior high school students. An interactive approach and the use of technology are the keys to success in attracting student interest and understanding. This program can be replicated in other schools as a contextual and sustainable financial literacy education model. Keywords: financial literacy; money tracker; digital
Co-Authors Akhsani, Novi Nurbaeti Rani Arviani