| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.contributor |
|
|
| dc.creator |
Camelia, Rima |
|
| dc.creator |
Nurdin, Nurdin |
|
| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-13T04:14:33Z |
|
| dc.date.available |
2019-09-13T04:14:33Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/11983 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/25594 |
|
| dc.description |
Abstract. This study aims to determine the value of the company before the tax amnesty policy, the value of the company after tax amnesty policy and whether there is a difference between before and after tax amnesty policy on property companies listed on the Indonesia Stock Exchange applying tax amnesty (<2012).The research method used is descriptive verifikatif method and comparative method with two independent variables ie company value before tax amnesty policy (X1) and firm value after tax amnesty policy (X2). The data used are secondary data and verification analysis using Shapiro wilk data normality test and wilcoxon signed rank test with 5% significance level.The result of research shows that descriptive analysis using tobins'q method yields asymp value (2-tailed) is 0,037 where significance value <0,05 hence it can be concluded that H0 is rejected, which means there is significant difference of company value between before and after tax amnesty policy.Keywords: Tax Amnesty, Corporate Value, Tobins'Q. Abstrak. Penelitian ini bertujuan untuk mengetahui nilai perusahaan sebelum kebijakan tax amnesty , nilai perusahaan sesudah kebijakan tax amnesty dan apakah terdapat perbedaan antara sebelum dan sesudah kebijakan tax amnesty pada perusahaan property yang terdaftar di Bursa Efek Indonesia yang menerapkan tax amnesty (< 2012). Metode penelitian yang digunakan adalah metode deskriptif verifikatif dan metode komparatif dengan dua buah variabel bebas yaitu nilai perusahaan sebelum kebijakan tax amnesty (X1) dan nilai perusahaan sesudah kebijakan tax amnesty (X2). Data yang digunakan adalah data sekunder dan analisis verifikatifnya menggunakan uji normalitas data Shapiro wilk dan wilcoxon signed rank test dengan tingkat signifikansi 5%. Hasil penelitian menunjukan bahwa secara analisis deskriptif menggunakan metode tobins’q menghasilkan nilai asymp.sig (2-tailed) adalah 0,037 dimana nilai signifikansi < dari 0,05 maka dapat disimpulkan bahwa H0 ditolak, yang artinya terdapat perbedaan nilai perusahaan yang signifikan antara sebelum dan sesudah kebijakan tax amnesty.Kata kunci : Tax Amnesty, Nilai Perusahaan, Tobins’Q. |
|
| dc.description |
This study aims to determine the value of the company before the tax amnesty policy, the value of the company after tax amnesty policy and whether there is a difference between before and after tax amnesty policy on property companies listed on the Indonesia Stock Exchange applying tax amnesty (<2012).The research method used is descriptive verifikatif method and comparative method with two independent variables ie company value before tax amnesty policy (X1) and firm value after tax amnesty policy (X2). The data used are secondary data and verification analysis using Shapiro wilk data normality test and wilcoxon signed rank test with 5% significance level.The result of research shows that descriptive analysis using tobins'q method yields asymp value (2-tailed) is 0,037 where significance value <0,05 hence it can be concluded that H0 is rejected, which means there is significant difference of company value between before and after tax amnesty policy. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/11983/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Manajemen |
|
| dc.source |
Prosiding Manajemen; Vol 4, No 2, Prosiding Manajemen (Agustus, 2018); 852-857 |
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| dc.source |
Prosiding Manajemen; Vol 4, No 2, Prosiding Manajemen (Agustus, 2018); 852-857 |
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| dc.source |
2460-6545 |
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| dc.subject |
Manajemen |
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| dc.subject |
Tax Amnesty, Nilai Perusahaan, Tobins’Q. |
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| dc.subject |
tax amnesty |
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| dc.subject |
Tax amnesty properti |
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| dc.title |
Analisis Perbandingan Nilai Perusahaan Sebelum dan Sesudah Kebijakan Tax Amnesty (Studi Kasus pada Perbusahaan Property yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) |
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| dc.title |
ANALISIS PERBANDINGAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
|
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