Abstract

This study aimed to analyze the comparison between telecommunication companies’ financial performance before and after the changes in corporate income tax rates according to the Government Regulation in Lieu of Law No.1/2020. The research samples were obtained from four telecommunication companies listed on the Indonesia Stock Exchange (IDX) 2019-2020 through the purposive sampling method. The data was analyzed through Paired Sample t-Test and Shapiro-Wilk Test. This study indicated that the financial performance of telecommunication companies measured by the seven financial ratios (CR, DER, DAR, TATO, NPM, ROI, ROE) had insignificant differences between the changes in corporate income tax rates. Abstrak Penelitian ini mengkomparasikan kinerja keuangan perusahaan telekomunikasi sebelum dan setelah perubahan tarif PPh Badan dalam Perppu No.1/2020. Sampel penelitian ini mencakup empat perusahaan sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 hingga 2020 berdasarkan metode purposive sampling. Uji Paired Sample t-Test dan Saphiro-Wilk Test diaplikasikan dalam penelitian ini sebagai alat analisis data. Hasil penelitian menunjukkan bahwa kinerja keuangan telekomunikasi yang dihitung dengan tujuh rasio keuangan (CR, DER, DAR, TATO, NPM, ROI, ROE) tidak memiliki perbedaan yang signifikan antara sebelum dan setelah perubahan tarif PPh Badan

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