ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA TAX AMNESTY PERIODE KETIGA TAHUN 2016 PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI

Abstract

ABSTRACT
This study aims to determine the financial performance before and after the
tax enacted in 2016 in companies and industries. The population in this research
is textile and germent sub-sector. Sampling was done by purposive sampling
technique and obtained by 10 sample companies. The data used is secondary data
in the form of financial statements of the second quarter of 2016 and second
quarter of 2017 using the website www.idx.co.id Hypothesis testing is done by
paired sample t-test. The results show before taxes and taxes used in the current
ratio of current ratio, Debt to Equity Ratio, Total Assets Turn Over and Return
On Equity there are significant differences CR, DER, TATO and ROE before and
after the enactment of tax amnesty third period ,
Keywork : Tax Amnesty, Current Ratio, Debt To Equity Ratio, Total Assets Turn
Over, Return On Equity