Analisis perbedaan kinerja keuangan perusahaan sektor properti sebelum dan sesudah berlakunya kebijakan insentif pajak
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Institusion

Universitas Katolik Musi Charitas

Author

Kohar, Aloysius Vincent

Subject

AS Academies and learned societies (General) 

Datestamp

2023-03-14 07:07:08 

Abstract :
ABSTRACT This study aims to analyze the differences in the company's financial performance before and after the enactment of tax incentive policies that focus on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) with a research period in 2020-2021. The data used is secondary data. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method and obtained as many as 69 companies from a total of 83 sample companies. Hypothesis testing using the Wilcoxon signed-rank test. The results of this study show that there are differences in profitability ratios, liquidity ratios and no differences in solvency ratios, activity ratios and market value ratios of property and real estate sector companies before and after the enactment of tax incentive policies. 

File :
EA-2023-1921067-Cover.pdf
EA-2023-1921067-Abstract.pdf
EA-2023-1921067-complete.pdf
EA-2023-1921067-summary_id.pdf
EA-2023-1921067-Tableofcontent.pdf
EA-2023-1921067-Chapter1.pdf
EA-2023-1921067-Chapter2.pdf
EA-2023-1921067-Chapter3.pdf
EA-2023-1921067-Chapter4.pdf
EA-2023-1921067-Conclusion.pdf
EA-2023-1921067-Reference.pdf
EA-2023-1921067-Attachmant.pdf