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All Journal Jurnal Ekonomi Gorga : Jurnal Seni Rupa Jurnal Imajinasi Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan ANDHARUPA EnJourMe (English Journal of Merdeka) : Culture, Language, and Teaching of English JADECS (Journal of Art, Design, Art Education and Culture Studies) Arty: Jurnal Seni Rupa DIDAKTIKA TAUHIDI: JURNAL PENDIDIKAN GURU SEKOLAH DASAR SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Teknologi Pendidikan Jurnal Basicedu Educate : Jurnal Teknologi Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora Puitika International Journal for Educational and Vocational Studies Narada : Jurnal Desain dan Seni Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Media Informatika Journal of Language Education, Linguistics, and Culture DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Jurnal Paradigma Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) ASEAN Marketing Journal Jurnal Basicedu Suluh: Jurnal Seni Desain Budaya Universal Raharja Community (URNITY Journal) Innovative: Journal Of Social Science Research Journal of Humanities Education Management Accounting and Transportation Jurnal Ekonomi Bisnis Digital Jeskovsia (Jurnal Desain Komunikasi Visual Asia) J-CEKI Educational Researcher Journal
Widyasari Widyasari, Widyasari
STMIK Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Wijaya, Aillen Cindy Clara Jofan; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34738

Abstract

This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.
PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN Febriyola, Venny; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34751

Abstract

This study aims to determine the effect of the relationship between liquidity, profitability and asset growth on capital structure and is moderated by company size in primary consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 33 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the E-Views 12 SV program. The results of this study show that liquidity and profitability have a negative and significant effect on capital structure, asset growth does not have a positive effect on capital structure, company size has a positive effect on capital structure, company size is not able to moderate the effect of liquidity and asset growth on capital structure, but company size is able to moderate the effect of profitability on capital structure. The implication of this research is that managers have an important role in determining funding sources, so managers must pay attention to and understand what factors can affect capital structure, because an optimal capital structure can attract the attention of investors.
PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING Yacub, Shannen Evelyn; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35358

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of firm size, leverage, net working capital, growth opportunities on cash holdings. This study uses secondary data obtained from the financial reports of property and real estate companies through the website www.idx.co.id.. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 . This research was conducted by taking 27 samples of companies that match the predetermined criteria and using multiple linear analysis tests with purposive sampling technique with quantitative methods. The results of the partial test (t test) show that firm size and leverage have a significant effect on cash holdings, while net working capital and growth opportunities have no significant effect on cash holdings. The implication of this research is the need for appropriate company policies for managing cash on hold, in order to earn profits effectively.
Co-Authors Abdillah, Dedi Aditya Rahmad Yani Aditya Rahman Yani Agung, Raden Aji Pangersa Ahmad Dika Dwi Prasetyo Ahmad Gawdy Prananosa Aisyah, Euis Sitinur Akbar, Adam Faisal Alexis Bunjamin, Svedlanna Alfian Candra Ayuswantana Aliyyu, Mohammad Candra Al Angelia Angelia Apriawan, Nabeel Rashid Ariani, Alya Arifianto, Pungky Febri Arita Marini Azhar, Muhammad Hakim Bagastama, Reyhan Azel Bayu Setiawan Billyaprianto, Virginia Putri Chidtian, Aileena Solicitor Costa Rica El Christy, Florencia Amalia Ciu, Veronica Daniar, Aninditya Defin, Alvis Edrik Denisha, Michelle Diana Aqidatun Nisa Diarrahman, Faisal Amri Efriyani, Mira Faustine, Meggie Febe, Margareta Febriyola, Venny Fedro Iswandi Firdaus, Arief Fitria, Yassinta Fitrina, Neneng Gabriella, Gabriella Gafar, Awaludin Abdul Gilang Bagaskara, Gilang Gracia, Jefta Haq, Angga Raditya Haq, Nathaniela Sabitah Hartono, Rudi Hasnaa, Afifatul Herawati Herawati Ibrahim, Nurdin Ibrahim, Zahra Salsabila Nimas Ayu Ikhwan, Subaiki Imani, Eki Cahya Inayatul Hayya, Najja Iqbal, Muhammad Raihan Irfan Supriatna Iskawati, Inang Isnawati Isnawati Istianah Istianah Istiawan, Gregorius Guardiola Izah, Farah Nur Jony Oktavian Haryanto Kuncoro, Renata Aulia Kurniasari, Novia Laihah, Lala Atul Laksmi, Regina Citra Leksananda, Faiz Akbar Lesmana, Gabriel Efrant Mahardika Suryanto, Kristian Maloka, Aulia Rahma Putri Masnuna, Masnuna Maulana, Rahmat Dany Faiq Mayasari Mayasari, Mayasari Megan Asri Humaira Meicella, Verni Muhammad Yaumi, Muhammad mukti, haydar Mulyadi, Didi Muqoddas, Ifsantin Muqoddas, Ifsantin Musthofa Kamal Nahdloddin, Muhammad Nastiti, Ratna Andriani Nataherwin, Nataherwin Novi Maryani Nugroho, Akmal Rifqy Nurzaelani, Mohammad Muhyidin Pangestu, Juan Carlos Phramesti, Ragita Cahya Pratama, Abyan Dhia Pungky Febi Arifianto Purnamawanti, Ucu Putri, Mira Dyah Raihan, Muhammad Raihan Iqbal Ramadhani, Brilliant Firdaus Rasmitadila, Rasmitadila Ratih Inayah, Ratih Rohmah, Abidatur Romadhona, Mahimma Rudi Hartono Ruhimat, Ruhimat Rusi Rusmiati Aliyyah Sabrina, Radya Aulia Safitri, Aqila Salma, Dwi Desiva Setia Setiarso, Zhafira Fane Putri Setiawan, Teofilus Kharisma Bagus Shabina, Sharah Siti Jamilah Sprang, Marcell Julio Fredericus Van Sri Wulandari Suminar, Adinda Diayu Cahaya Supangat, Rialita Supriatna, Irfan Sutejo, Aris Tan, Bella Maurice Tan, Felicia Teguh Prasetyo Tjahjadi, Cynthia Tsabitah, Rifdatus Salmaa Ulfah, Sri Wahyuni Utomo, Samuel Rihi Hadi Vivi Vivi, Vivi Wahyu Karno, Anastasia WidyaPutra, Naufal Wiedhella, Zahra Agnestia Wijaya, Aillen Cindy Clara Jofan Wijaya, Hafidz Arya Wulandari, Nia Wulandari, Sri Wuri Syaputri, Wuri Yacub, Shannen Evelyn Zainal Abidin Arief