?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+LIKUIDITAS+BANK+PERSEPSI+SEBELUM+DAN+SESUDAH+DIBERLAKUKAN+AMNESTI+PAJAK&rft.creator=GUS+EFRIANTO+%2C+1341031018&rft.subject=HF5601+Accounting&rft.subject=HJ+Public+Finance&rft.description=%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AP+Penelitian+ini+bertujuan+ungtuk+menguji+apakah+tedapat+perbedaan+cash+ratio%2C+loan+to+asset+ratio%2C+quick+ratio%2C+investing+policy+ratio%2C+banking+ratio%2C+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%2C+periode+II+yakni+bulan+Desember+2016%2C+dan+periode+III+yaitu+bulan+Maret+2017.%0D%0A%0D%0APengujian+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%2C+variabel+likuiditas+lainnya+yang+diteliti+tidak+memiliki+pengaruh+yang+signifikan+akibat+adanya+amnesti+pajak.%0D%0AKata+Kunci+%3A+bank+persepsi%2C+variabel+likuiditas%2C+amnesti+pajak%2C+sebelum+dan+sesudah+amnesti+pajak%0D%0AThe+aimed+of+this+study+was+to+examine+whether+there+are+differences+in+the+cash+ratio%2C+loan+to+asset+ratio%2C+quick+ratio%2C+investing+policy+ratio%2C+banking+ratio%2C+and+loan+to+deposit+ratio+before+and+after+tax+amnesty.+The+object+of+this+study+is+the+perception+banks%2C+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%2C+the+second+period+in+December+2016%2C+and+the+third+period+in+March+2017.%0D%0AThe+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%2C+other+liquidity+variables+did+not+have+a+significant+effect+due+to+tax+amnesty.%0D%0A%0D%0AKeywords%09%3A+perception+banks%2C+liquidity+variables%2C+tax+amnesty%2C+before+and+after+tax+amnesty%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28306%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28306%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28306%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++GUS+EFRIANTO+%2C+1341031018++(2017)+ANALISIS+PERBANDINGAN+LIKUIDITAS+BANK+PERSEPSI+SEBELUM+DAN+SESUDAH+DIBERLAKUKAN+AMNESTI+PAJAK.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28306%2F