ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 7 No 01 (2023): Accruals Edisi Maret 2023

THE IMPACT OF TAX INCENTIVE DISCLOSURE AND PROFITABILITY ON FIRM VALUE DURING THE COVID-19 PANDEMIC

Marsha Syifa Zahira Putri (Universitas Trilogi)
Nurul Aisyah Rachmawati (Universitas Trilogi)

Article Info

Publish Date
01 Mar 2023

Abstract

This study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms of tourisms, hotels and restaurants during 2020-2021 period. The study obtained sample of 50 firms. The sample data compiled from Bursa Efek Indonesia website. The analysis process used analysis stastistic descriptive, panel data regression analysis, multicollinearity testing, heteroscedasticity testing and hypothesis testing. The results showed that disclosure of Covid-19 tax incentive of income tax article 25 had no significant effect on the firm value, profitability during pandemic had positive and significant effect on company value.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...