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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK TEKNOLOGI PANGAN : Media Informasi dan Komunikasi Ilmiah Teknologi Pertanian DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Inovasi Penelitian Tangible Journal Eksos JAKED Jurnal Cakrawala Ilmiah Journal of Social Science Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Economics, Bussiness and Management Issues
Yuliana, Elsa Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Pengaruh Kenaikan Tarif PPN 11% Terhadap Kinerja Keuangan Pada Perusahaan Retail Go Public Di Bursa Efek Indonesia Tahun Pajak 2023 Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4229

Abstract

This study aims to analyze the impact of government regulations regarding the increase in Value Added Tax (VAT) by 11% as a response to post-COVID-19 economic recovery and budget deficit reduction. The VAT increase potentially raises the prices of essential goods, affecting companies' financial performance. The primary focus of this research is on profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Additionally, the analysis includes the Debt to Equity Ratio (DER) and Price Earnings Ratio (PER) for publicly listed companies on the Indonesia Stock Exchange (IDX). The population of this study comprises the 32 largest retail companies on the IDX in 2023. This research tests six hypotheses concerning changes in financial performance before and after the implementation of the 11% VAT increase, evaluating a two-year period (2022 and 2023). The method used is the Paired Sample T-test with SPSS version 26. The results show an increase in GPM and NPM, but no significant differences in ROA and DER. Conversely, PER shows a drastic decline. This research is expected to serve as an important reference in the field of accounting, particularly related to tax obligations for corporate taxpayers following the VAT increase. Keywords: Profitability Ratios, Value Added Tax (VAT), Retail Sector, T-test.
Co-Authors Al Farizi, Zulham Arianto Arianto Arianto Arianto Ariyanto Bob Mustafa D.U.M. Susilo Desty Wana Endang Kusmana Fachry Abda El Rahman Ida Ayu Putu Sri Widnyani Khamim Kurnia, Ika Kurniasih, Ninik Kusmana, Endang Mahyus Mahyus Murti Puspita Rukmi Ninik Kurniasih Oscar, Rynandi PS, Widodo Rahmaniar, Risti Razak, A Rezano, Tomi Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sawitri, Sari Siwi, Theresia Soraya Soraya Soraya Soraya Soraya Suganda, Nurdiyanti Tarmizi, Tashadi Tashadi Tarmizi Tashadi Tarmizi Tashadi Tarmizi Uray M. Noor V. Ananta WAHYUDI Wahyudi Wahyudi Yohanes Adi Nugroho Zawitri, Sari Zawitri, Sari