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All Journal EkoBis ( Ekonomi & Bisnis ) Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen JAM : Jurnal Aplikasi Manajemen Proceeding Seminar LPPM UMP Tahun 2014 JPM17: Jurnal Pengabdian Masyarakat Journal of Accounting and Investment Jurnal Ilmiah Dinamika Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Innovation, Theory & Practice Management Journal Arthatama
Susetyo Darmanto
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Physics Social Sciences

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Journal : Jurnal Keuangan dan Perbankan

 1 
Reaction of Indonesian Capital Market Investors to the Implementation of Tax Amnesty Wibowo, Agung; Darmanto, Susetyo
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.785 KB) | DOI: 10.26905/jkdp.v21i4.1607

Abstract

This study was an event study that aimed to find empirical evidence of the reaction of Indonesian capital market investors towards the implementation of tax amnesty. The population of this study was consisting of sectoral indexes listed on the Indonesia Stock Exchange during the study period. The data used were secondary data in the form of a daily sectoral index five days before and five days after the event. The statistical test used to test the hypotheses was paired sample t-test. The result showed that there was no significant positive abnormal return in the period around the event date, as well as the period between the pre-event and event date of the tax amnesty implementation. The result also proved that there was no significant difference between the average trading volume activity in the period between pre-event and event date, event date and post event, and pre-event and post event of the tax amnesty implementation. In general, it can be concluded that investors did not respond to the events of the tax amnesty implementation as good news.DOI: https://doi.org/10.26905/jkdp.v21i4.1607
Co-Authors Ahmad Mubarak Andalan Tri Ratnawati Andalan Tri Ratnawati Andika, Rudi Bukirom Bukirom Bukirom, Bukirom Djoko Darmawan Emiliana Pudjiarti Hikmah Hikmah Hikmah Hikmah Indra Kertati Legiman Mohamad Mufti setiawan, hendrix Sugeng Sutrisno Supriyadi, Yan Supriyanto, Soni Tri Widayati Tumangkar, Totok Vidyana, Tina Ika Wibowo, Agung