ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY (Studi empiris pada Perusahaan Perbankan Presepsi yang terdaftar di OJK)

ANGGRAINI, MAULINA (2020) ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY (Studi empiris pada Perusahaan Perbankan Presepsi yang terdaftar di OJK). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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Abstract

ABSTRAK Penelitian ini untuk mengetahui perbedaan kinerja keuangan pada perusahaan perbankan presepsi yang terdaftar di OJK antara sebelum dan sesudah kebijakan tax amnesty. Objek penelitian ini adalah perusahaan perbankan presepsi yang terdaftar di OJK dan dipilih oleh kementrian keuangan untuk menampung dana repartasi tax amnesty. Penelitian ini dilakukan oleh 30 perbankan presepsi dengan menggunakan pendekatan deskriptif dan kompratif. Karena itu analisis data yang digunakan adalah analisis statistik dalam bentuk uji prepaid sampel ttest. Hasil penelitian ini menunjukan bahwa terdapat perbedaan terhadap rasio ROA sebelum dan sesudah kebijakan tax amnesty . Sedangkan untuk rasio LDR, CAR dan ROE tidak terdapat perbedaan sebelum dan sesudah kebijakan tax amnesty. Kata Kunci : tax amnesty, perbankan presepsi, LDR, CAR, ROE, ROA ABSTRACT This research is to know the difference of financial performance at perception banking company registered in OJK between before and after tax amnesty policy. The object of this research is a perception banking company registered in OJK and selected by the finance ministry to accommodate the amnesty tax amendment fund. This research was conducted by 30 perception banks by using descriptive and comprative approach. Therefore the data analysis used is statistical analysis in the form of prepaid sample test t-test. The results of this study indicate that there is a positive difference to the ratio of ROA before and after tax amnesty policy. As for the ratio of LDR, CAR and ROE there is no difference before and after tax amnesty policy. Keywords: tax amnesty, banking perception, LDR, CAR, ROE, ROA

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 18 002
NIM: 43213320003
Uncontrolled Keywords: tax amnesty, perbankan presepsi, LDR, CAR, ROE, ROA
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 20 Nov 2020 03:46
Last Modified: 20 Nov 2020 03:46
URI: http://repository.mercubuana.ac.id/id/eprint/58230

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