ANALISIS PERBANDINGAN LIKUIDITAS BANK PERSEPSI SEBELUM DAN SESUDAH DIBERLAKUKAN AMNESTI PAJAK

GUS EFRIANTO , 1341031018 (2017) ANALISIS PERBANDINGAN LIKUIDITAS BANK PERSEPSI SEBELUM DAN SESUDAH DIBERLAKUKAN AMNESTI PAJAK. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

ABSTRACT P Penelitian ini bertujuan ungtuk menguji apakah tedapat perbedaan cash ratio, loan to asset ratio, quick ratio, investing policy ratio, banking ratio, dan loan to deposit ratio sebelum dan sesudah amnesti pajak. Objek dari penelitian ini adalah Bank Persepsi yang berjumlah 18 bank yang terdaftar secara berturut-turut pada periode I-III. Data yang digunakan adalah data sekunder berupa laporan keuangan. Periode yang digunakan setelah amnesti pajak adalah periode I-III. Periode pertama adalah bulan September 2016, periode II yakni bulan Desember 2016, dan periode III yaitu bulan Maret 2017. Pengujian hipotesis menggunakan uji paired t test untuk membandingkan sebelum amnesti pajak dan sesudah amnesti pajak. Hasil dari penelitian ini menunjukkan bahwa variabel-variabel likuiditas memiliki perbedaan yang signifikan antara sebelum amnesti pajak maupun sesudah amnesti pajak periode I hingga periode III. Terdapat dua variabel likuiditas yang memiliki perbedaan yang signifikan antara sebelum dan sesudah amnesti pajak. Kedua variabel tersebut adalah loan to asset ratio dan loan to deposit ratio. Sedangkan, variabel likuiditas lainnya yang diteliti tidak memiliki pengaruh yang signifikan akibat adanya amnesti pajak. Kata Kunci : bank persepsi, variabel likuiditas, amnesti pajak, sebelum dan sesudah amnesti pajak The aimed of this study was to examine whether there are differences in the cash ratio, loan to asset ratio, quick ratio, investing policy ratio, banking ratio, and loan to deposit ratio before and after tax amnesty. The object of this study is the perception banks, which amounted to 18 banks listed respectively in the period I-III. The data used are secondary data from the financial statements. The period used after tax amnesty is the first period to third period. The first period is in September 2016, the second period in December 2016, and the third period in March 2017. The hypothesis was tested using paired t test to compare before and after tax amnesty. The result of this study showed that the liquidity variables have significant difference between before and after tax amnesty period I to period III. There are two liquidity variables which have significant difference before and after tax amnesty. They are loan to asset ratio and loan to deposit ratio. Meanwhile, other liquidity variables did not have a significant effect due to tax amnesty. Keywords : perception banks, liquidity variables, tax amnesty, before and after tax amnesty

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
H Ilmu Sosial = Social Sciences > HJ Public Finance
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 90944786 . Digilib
Date Deposited: 22 Sep 2017 07:54
Last Modified: 22 Sep 2017 07:54
URI: http://digilib.unila.ac.id/id/eprint/28306

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