ANALISIS TINGKAT PERBEDAAN KINERJA KEUANGAN SESUDAH PENERAPAN TAX AMNESTY PADA PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to find out the effect of government policies in the tax field or said as tax amnesty on the financial performance at manufacturing companies listed on IDX in the 2015-2016 & 2019-2020 period. Furthermore, the financial performance measured by the current ratio, debt to equity ratio, return on assets and return on equity. This research was quantitative, while the research sample data consisted of 31 manufacturing companies listed on IDX in the 2015-2016 and & 2019-2020 period, while the research sample collection used purposive sampling. Moreover, the research data used secondary data namely, financial data published through the website www.IDX.co.id. The research analysis method used a hypothesis test with paired sample t-test. The research result concluded that return on assets had a positive effect on the financial performance before and after the tax amnesty meant that the company was able to obtain profit with the assets advantages, current ratio and debt to equity had a negative effect on the financial performance before and after the tax amnesty meant that the company not yet fulfilled its short-term debt and also less good at debt guarantees from industry standards, and return on equity had a negative effect on the financial performance before and after the tax amnesty means that the company less good in provided profit on equity from industry standards.