Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008
Abstract
This research is to examine whether the tax reform in 2009h os an impact on the
firm's performance. The main points of reformation are a change of tax income tarif dan
the tax facilities for public company. Examinations of performance were performed
two years and one y ear before tax reform compared to performance o f two and one years
after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies
registered in Indonesian Stock Exchange, this research proving that there was no
significant differences of corporate t ax ratio between before tax reform with after tax
reform. Meanwhile, generally the performance (profitability, liquidity, leverage of
manufacturing companies before tax reform a re significant different with performance o f
manufacturing companies after tax reform.
firm's performance. The main points of reformation are a change of tax income tarif dan
the tax facilities for public company. Examinations of performance were performed
two years and one y ear before tax reform compared to performance o f two and one years
after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies
registered in Indonesian Stock Exchange, this research proving that there was no
significant differences of corporate t ax ratio between before tax reform with after tax
reform. Meanwhile, generally the performance (profitability, liquidity, leverage of
manufacturing companies before tax reform a re significant different with performance o f
manufacturing companies after tax reform.
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PDFDOI: https://doi.org/10.33508/jako.v3i2.1006
