CEBONG Journal
Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy

Differences in financial performance and stock trading activities in public companies that receive tax incentives and those that do not receive tax incentives

Risa watti (Universitas Wijaya Kusuma Surabaya, Indonesia)
Nurul Azizah (Universitas Wijaya Kusuma Surabaya, Indonesia)
Djojo dihardjo (Universitas Wijaya Kusuma Surabaya, Indonesia)

Article Info

Publish Date
01 Jul 2023

Abstract

This study analyzes the differences in Financial Performance and Trading Activities between public companies in the manufacturing sector listed on the Indonesia Stock Exchange that received PP No. 30 of 2020 tax incentives and those that do not receive PP No. 30 of 2020 tax incentives. With this facility, companies that meet certain requirements can get a reduced income tax rate of 3% of the general rate. Financial performance is proxied using ratio. Profitability, and ratio, Mark. Market. price. book. value. While stock trading activity is proxied using the frequency of stock trading. The object of research is manufacturing companies that obtain PP No. 30 of 2020 facilities and manufacturing companies that did not obtain PP No. 30 of 2020 facilities during 2020 - 2021.

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Journal Info
CEBONG Journal
Website

Abbrev

cebong

Publisher

Ihsa Institute

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

CEBONG Journal adalah jurnal ilmiah akses terbuka, peer-review, dan ilmiah yang diterbitkan oleh IHSA Institute, Indonesia. Tujuan dari CEBONG Journal adalah untuk mempublikasikan artikel penelitian asli dari para peneliti dan praktisi tentang berbagai topik Green Economy dan Blue Economy: energi, ...