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FAKTOR - FAKTOR YANG MEMPENG ARUHI CASH HO LDING PADA PERUSAHAAN KO NS UMEN NON-PRIMER Noreen, Keisha; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34411

Abstract

The point for this research is identify and analyze the impact of firm size, net working capital, leverage, and revenue growth on cash holdings. The resea rch methodology used was a targeted sa mple of the entire sample of 61 cyclical comp a nies list e d on th e Indonesian Sto ck Exchange (IDX). T his study was conduct ed usi ng observatiion years 2018-2021. The type of this data is used seconddary da ta and its taken fro m financial reports on www.idx.com. The results of this study show that firm size not impact and positive on cash holdings, while net working capital and leverage impact and negative on cash holdings and growth has no impact and negative on cash holdings.
PEMBEKALAN PAJAK MENGENAI PBB, BPHTB DAN PAJAK DAERAH UNTUK SISWA SMA BUNDA HATI KUDUS Natahewin, Natahewin; Noreen, Keisha; Jervis, Jervis
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26157

Abstract

Many people do not pay too much attention to the supply of taxes in Indonesia, which is very important because it affects our lives. It is important for high school children to understand tax concepts and calculations, including PBB, BPHTB taxes, and regional taxes. There are some schools that have begun introducing taxes from an early age through economics lessons in schools. High School Mother of the Holy Heart became one of the schools that wanted to help the government's program of tax awareness from an early age by incorporating it into the section of economic sub-learning. With the help of tax expertise, the younger generation can implement the tax information they obtain anywhere. This provisional activity aims to enable students to obtain tax information and subsequently become tax liable. This activity was carried out by the High School of the Holy Heart Mother for one day. We give an explanation at the time of implementation that continues with examples of matters and exercises. With these activities, students can be able to raise their tax awareness from an early age, know the tax system for local taxes, and calculate the PBB and BPHTB. ABSTRAK Banyak orang yang tidak terlalu mementingkan pembekalan tentang pajak yang ada di Indonesia padahal hal tersebut sangatlah penting karena menyangkut kehidupan kita. Penting bagi anak SMA untuk memahami konsep dan perhitungan pajak, termasuk pajak PBB, BPHTB, dan pajak daerah. Ada beberapa sekolah yang sudah mulai mengenalkan pajak sejak dini melalui pelajaran ekonomi di sekolah. SMA Bunda Hati Kudus menjadi salah satu sekolah yang ingin membantu program pemerintah yaitu sadar pajak sejak dini dengan cara memasukkan ke dalam bagian sub pelajaran ekonomi. Dengan bantuan keahlian perpajakan, generasi muda dapat mengimplementasikan informasi perpajakan yang mereka peroleh di mana saja. Kegiatan pembekalan ini bertujuan agar siswa bisa mendapat informasi pajak dan nantinya bisa menjadi wajib pajak yang patuh. Kegiatan ini dilakukan secara luring si sekolah SMA Bunda Hati Kudus yang dilaksanakan selama 1 hari. Kami memberikan penjelasan pada saat pelaksanaan yang dilanjutkan dengan contoh soal dan latihan soal. Dengan adanya kegiatan ini, para siswa dapat mampu meningkatkan kesadaran perpajakannya sejak dini dan dapat mengetahui tata cara perpajakan untuk pajak daerah serta dapat menghitung PBB dan BPHTB.