Jurnal Scientia
Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)

COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF PT. INDIKA ENERGY Tbk BEFORE AND AFTER THE ESTABLISHMENT OF POLICY LAW NO 11 OF 2020 CONCERNING CREATION OF WORK RELATED TO THE DETERMINATION OF COAL AS AN OBJECT OF VALUE ADDED TAX

Agung Prihandoko (Magister Manajemen, Universitas Bakrie, Jakarta)
Dudi Rianto (Magister Manajemen, Universitas Bakrie, Jakarta)



Article Info

Publish Date
02 Aug 2023

Abstract

This study aims to determine how the financial performance of PT. Indika Energy Tbk and what is the projection of the Development of the state Treasuries for the stipulation of the Coal commodity as a Goods Object subject to Value Added Tax (VAT) before and after the provisions in the Job Creation Law . The method used in this thesis uses a quantitative descriptive research method. From this study it was concluded that the Financial performance of PT. Indika energy Tbk showed good performance. comparison of Financial performance before and after the implementation of the Job Creation Law shows that from the Profit and Loss reports, US well US Profitability ratios have increased. The development of the state treasury experienced a decrease in the impact of this policy. If the government continues to implement this policy, the potential for a reduction in state revenues from the coal sector will have a significant impact, this is certainly inversely proportional to the government's expectation to increase the added value of state revenues from coal commodities from the taxes sector.

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Journal Info

Abbrev

pendidikan

Publisher

Subject

Education Mathematics

Description

Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, ...