Jurnal Akuntansi Kontemporer
Vol. 3 No. 2 (2011)

Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008

Irawan, Ronny (Unknown)



Article Info

Publish Date
13 Jun 2011

Abstract

This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company. Examinations of performance were performed two years and one y ear before tax reform compared to performance o f two and one years after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies registered in Indonesian Stock Exchange, this research proving that there was no significant differences of corporate t ax ratio between before tax reform with after tax reform. Meanwhile, generally the performance (profitability, liquidity, leverage of manufacturing companies before tax reform a re significant different with performance o f manufacturing companies after tax reform.

Copyrights © 2011






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...