DOES VALUE ADDED TAX INCENTIVES MAKE A DIFFERENCE TO THE BANKING’S FINANCIAL PERFORMANCE? AN EVIDENCE FROM INDONESIA’S BANKING INDUSTRY - Arius, Edwin; Muzammil, Oktafalia M; Orinsky, Vincent; Dwitama, Ellisia; Sukian, Sukian (Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara, 2023)
Penelitian ini bertujuan untuk menganalisis perbedaan pengujian kinerja keuangan industri perbankan sebelum dan sesudah penerapan insentif pajak pertambahan nilai dengan pendekatan deskriptif dan kuantitatif menggunakan data sekunder berupa statistik perbankan Indonesia yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dalam kurun waktu 10 bulan sebelumnya (Mei 2020-Februari 2021) dan 10 bulan sesudahnya (Maret 2021-Desember 2021) pelaksanaan insentif pajak pertambahan nilai untuk sektor properti pada tanggal 1 Maret 2021. Penelitian ini diuji menggunakan Paired Sample T-test dan untuk uji normalitas menggunakan Shapiro Wilk karena jumlah data (n) kurang dari 50. Keterbatasan dalam penelitian ini adalah jumlah sampel yang terbilang cukup sedikit. Berdasarkan hasil olah data yang dilakukan pada penelitian ini menunjukkan bahwa terdapat perbedaan kinerja keuangan pada variabel Capital Adequacy Ratio (CAR) industri perbankan sebelum dan sesudah penerapan insentif pajak pertambahan nilai di Indonesia. Namun, pada variabel yang lain, tidak ditemukan adanya perbedaan yang signifikan pada Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO) dan Non-Performing Loan (NPL) sebelum dan sesudah penerapan insentif pajak pertambahan nilai. This study aims to analyze the differences in testing the financial performance of the banking industry before and after implementing value added tax incentives by a descriptive and quantitative approach using secondary data in the form of Indonesian banking statistics published by the Financial Services Authority (OJK) in the previous 10 months (May 2020- February 2021) and 10 months after (March 2021-December 2021) implementation of value added tax incentives for the property sector on March 1, 2021. This research was tested using the Paired Sample T-test and for the normality test was using Shapiro Wilk because the amount of data (n) less than 50. The limitation of this research is because the sample was quite small. Based on the results of data processing carried out in this study, it shows that there are differences in financial performance in the Capital Adequacy Ratio (CAR) variable of the banking industry before and after the implementation of value added tax incentives in Indonesia. However, in other variables, there is no significant differences were found in Return on Assets (ROA), Operational Income Operating Costs (BOPO) and Non-Performing Loans (NPL) before and after the implementation of value added tax incentives.