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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat AdBispreneur Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Supply Chain Management Journal of Secretary and Business Administration Organum: Jurnal Saintifik Manajemen dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Indonesia : Manajemen Informatika dan Komunikasi Jurnal Kajian Ilmu Pendidikan (JKIP) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Indonesia : Manajemen Informatika dan Komunikasi
Nenden Kostini
Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Padjadjaran
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Journal : Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

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Dampak perubahan tarif pph badan terhadap kinerja keuangan perusahaan telekomunikasi Adina Syahidah; Nenden Kostini; Suryanto Suryanto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p77-91

Abstract

This study aimed to analyze the comparison between telecommunication companies’ financial performance before and after the changes in corporate income tax rates according to the Government Regulation in Lieu of Law No.1/2020. The research samples were obtained from four telecommunication companies listed on the Indonesia Stock Exchange (IDX) 2019-2020 through the purposive sampling method. The data was analyzed through Paired Sample t-Test and Shapiro-Wilk Test. This study indicated that the financial performance of telecommunication companies measured by the seven financial ratios (CR, DER, DAR, TATO, NPM, ROI, ROE) had insignificant differences between the changes in corporate income tax rates.AbstrakPenelitian ini mengkomparasikan kinerja keuangan perusahaan telekomunikasi sebelum dan setelah perubahan tarif PPh Badan dalam Perppu No.1/2020. Sampel penelitian ini mencakup empat perusahaan sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 hingga 2020 berdasarkan metode purposive sampling. Uji Paired Sample t-Test dan Saphiro-Wilk Test diaplikasikan dalam penelitian ini sebagai alat analisis data. Hasil penelitian menunjukkan bahwa kinerja keuangan telekomunikasi yang dihitung dengan tujuh rasio keuangan (CR, DER, DAR, TATO, NPM, ROI, ROE) tidak memiliki perbedaan yang signifikan antara sebelum dan setelah perubahan tarif PPh Badan
Co-Authors Adina Syahidah Aranis Chan Arianis Chan Atikah Yuniar Santoso Beni Gunadi Dadan Suryadipura Dinda Rizki Oktaviani Dinda Rizki Oktaviani, Dinda Rizki Erna Maulina Evi Andriani Evi andriani, Evi Gesa Aldin Barqin Herwan Abdul Muhyi Iqbal Ridho Juliandri Labiba, Azkafiras Laksono Trisnantoro Mas Rasmini Mohammad Benny Alexandri Muhamad Rizal Muhammad Ainul Fahmi Muhammad Donie Aulia Muhammad Rizal Nurillah Jamil Achmawati Novel Pratami Wulan Tresna Rafa Dwisono Ratna Meisa Dai Ratna Meisa Dai, Ratna Meisa Ria Arifianti Samun Jaja Raharja Suryanto Suryanto Tetty Herawati Tribowo Rachmat Fauzan Yogi Mochamad Nurul Hikmah Yogi Sugiarto Maulana Zeis Zultaqawa Zultaqawa, Zeis