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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Nila Fauziah Napitupulu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KREDIT LUAR NEGERI TERHADAP BEBAN PAJAK EFEKTIF WAJIB PAJAK BADAN DI INDONESIA Khairani Andini; Disna Hafizah; Nila Fauziah Napitupulu
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5210

Abstract

This study aims to determine whether there is an influence of foreign tax credits on the effective tax burden of corporate taxpayers in Indonesia. Foreign tax credits have a major influence on the effective tax burden of corporate taxpayers in Indonesia. The existence of this mechanism will allow companies to avoid double taxation, optimize tax payments, and can also reduce the effective tax rate, this can increase the probability and compliance of tax payments. This study uses a qualitative descriptive method that focuses on explaining and analyzing phenomena based on non-numerical data. Much of the data in this study was obtained through the library research method, namely by collecting, reviewing, and examining many sources of literature related to the research theme. The sources of literature used include academic books, scientific journals, relevant articles, and other official documents that support the understanding of the concepts and implementations studied. the results of this discussion support the hypothesis that KPLN (foreign tax credits) have an effect on reducing ETR (effective tax burden), and show the importance of careful international tax management to maximize tax efficiency legally.
PERAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS PERUSAHAAN JANGKA PENDEK Uci Andriani; Aninda Karina Azzahra; Nila Fauziah Napitupulu
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7822

Abstract

This study examines the role of cash budgeting in maintaining short-term company liquidity. The primary objective is to analyze how planning and managing cash budgets can enhance liquidity stability and prevent liquidity risk. The methodology employs a literature review from various academic sources and company practices, utilizing a qualitative analysis approach. The findings indicate that effective cash budgeting enables accurate cash flow forecasting, resource optimization, and reduction of short-term financial uncertainties. Disciplined and planned cash management has been shown to improve a company’s ability to meet short-term obligations on time while strengthening overall financial position. These results highlight the strategic importance of cash budgeting as a vital tool in liquidity management.
Co-Authors Aninda Karina Azzahra Disna Hafizah Khairani Andini Uci Andriani