Pengaruh Penurunan Tarif Pajak Badan Terhadap Kinerja Keuangan dan Perataan Laba Bank BUMN di Indonesia  

Oleh:

Djajanti, Atik

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 10 no. 1 (May 2015), page 1-16.
Topik: Tarif Pajak Badan; Capital Adequacy Ratio (CAR); Non Performimg Loan (NPL); Return On Assets (ROA); Net Interest Margin (NIM); Biaya Operasional/Pendapatan Operasional (BOPO); Loan to Deposit Ratio dan Perataan laba
Fulltext: Telaah Manajemen Mei 2015-Hal 1-16_Yeko.pdf (3.18MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study is aimed to analyze the effect of a declining corporate income tax rate on financial performance and on the evenly spread of the BUMN bank's profit.The financial performance that had been observed consisted of the Capital Adequacy Ratio (CAR) for a proxy Capital, Non Performing loans (NPL) for an Asset Quality proxy, Return On Assets (ROA), Net Interest Margin (NIM), and Operating Expenses / Operating Income (BOPO) for proxy earning, and Loan to Deposit Ratio (LDR) for proxy Liquidity. Observations were made during the period of 2005 - 2013, five years before the decline of the corporate income tax rate and five years after the decline of the corporate income tax rate. The hypothesis test was conducted using the Wilcoxon different set test. The results indicated that the decline of the corporate income tax rate affects the CAR, NPL, ROA, LDR of the BUMN bank, but it did not affect the ROA and NIM. Likewise, for the evenly spread profit, this study had indicated that the decline of the corporate income tax rate effects the evenly spread profit.

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