PUTROADI, IBNU NURDIANSYAH (2012) ANALISIS PERBEDAAN HARGA SAHAM PERUSAHAAN SEKTOR LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008 – 2009 SEBELUM DAN SESUDAH PERUBAHAN UNDANG –UNDANG PAJAK PENGHASILAN TAHUN 2008. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
On 1 January 2009, the government re-do the changes in legislation - the invitation of taxation. many changes in the law changes - these laws, including income tax rate. Similarly, the share price. One effect of stock prices can also be seen from the changes in the regulation of taxation, One is the income tax rate. In this study, the authors analyze the effects of changes in the calculation of the differences in legislation - the 2008 income tax law to the particular company's stock price LQ45 sectors listed in Indonesia Stock Exchange. Based on this study, there is a difference between the stock price before and after changes in legislation - the tax law of 2008 which came into force on 1 January 2009 which indicated the significance value between 1.1% to 2.6%. This occurs because the direct impact of changes in laws of 2008 taxation year on stock prices.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 239 |
| Call Number: | SE/32/12/239 |
| NIM/NIDN Creators: | 43208110034 |
| Uncontrolled Keywords: | Tax, Stocks, Changes in legislation - Taxation Act of 2008. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 14 Aug 2012 13:08 |
| Last Modified: | 24 Sep 2025 02:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/21122 |
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