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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

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Dampak Pemberlakuan Insentif Dan Relaksasi Pajak Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Energi Ely Safrinawati, Ersa; Oktafiyani, Melati; Ratnawati, Juli; Purwantoro, Purwantoro
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10889

Abstract

The aim of this research was to determine the impact of the implementation of incentives and tax relaxation for the Covid-19 pandemic on financial performance as measured by profitability, output, implications of incentives and tax relaxation, debt capacity, capital stock and employee costs in energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. The population in this research is 66 companies in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2022. The sampling technique used in the research was purposive sampling. The data analysis method used is Paired Sample T-test and Wilcoxon Signed-rank Tesst. The results of the research show that profitability, output and capital stock are different before and after determining incentives and tax relaxation. Meanwhile, there is no difference in tax rates and debt capacity before and after the establishment of incentives and tax relaxation for the Covid-19 pandemic.
Co-Authors Adirakasiwi, Alpha Galih Aditya Bayu Prasetio Afrizal, Andi Afrizal, Andi Agung Durya, Ngurah Pandji Mertha Agung Rilo Pambudi Agung Susilo Yuda Irawan Ali Ridha, Azhari Alpha Galih Adirakasiwi Aminah, Fitri Andi Afrizal Andi Juandi, Muhammad Naufal Apriandi Apriade Voutama Aqsa Raisnaldi, Yazid Aries Suharso Arip Solehudin Attin Warmi Azwar Anas Bambang Minarso, Bambang Basthanda, Fahrevi Dwiputra Cahyani, Sulis Regita Carudin, Carudin Dona, Dona E Haodudin Nurkifli Elfrida Ratnawati Ely Safrinawati, Ersa Enny Susilowati Mardjono Enri, Ultach Entot Suhartono Fadhli Adam, Muhammad Fadlurrahman Muchdyansyah, Raihan Fahri Pahrudin, Adithia Farros Dhana Rahardian, Farros Dhana Rahardian Garno garno, Garno H. S, Dian Festiana Hasbi, Billy Ibrahim Hidayat, Ibnu Nur Hidayatullah, Haikal Husain, Ibrohim Hutahaean, Jonatan Iqbal Maulana Iqbal Mubarok, Muhammad Irfan Maulana Irfan Irmaya Fani, Alifiya Zahra Istiqomah, Meila Rizki Jamaludin, Asep Juli Ratnawati Laela Laela LILIS SETYOWATI Luthfi Khairullah, Muhammad Marcel Ruly Pratama Maulana, Mukhamad Taufiq Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Moza Latisya Riswadi Ngurah Pandji Mertha Agung Durya Nirwasita, Nirwasita Nugraha Dimyati, Akbar Nugraha, Ayu Oktavia nurlaila choirina, rachma Nurul Iman, Ihsan Pebrilliestyo Ridwan, Fathan Pratiwi, Fauzun Gilar Putro, Irfan Sriyono Rahmayadi, Andhika Putra Utama Ramadhani Pri Haryoga, Adrian Ratna Herawati Ratna Herawati Retno Indah Hernawati Rina Ari Rohmah Riswandi, Moza Latisya Rizkia, Alifka Rohmah, Rina Ari Salma Nurhaliza Putri Salsabila, Sarah Santosa, Muhammad Rafi Saputra, Dian Festiana Hadi Saputro, Raihan Akbar Setiawan, Fikri Maulana Sofiana Lestari, Silfa Sugihartanto, Elizabeth Angelina Noer Suha, Anna Lathifah Sulis Regita Cahyani Surya Gemilang, Wahyu Susilo Yuda Irawan, Agung Tamba, Reynold Julian Taupik Ramdan, Wanda Triono, Hermawan Umaidah, Yuyun Warmi, Attin Wikan Isthika, Wikan Wilandini, Destaria Yudi Sobari, Mochamad Yuniar, Alvi Yusuf, Dadang Yusup, Dadang