Analisis Komparatif Kinerja Keuangan Sebelum Dan Sesudah Kebijakan Tax Amnesty Pada Perbankan Yang Terdaftar di Bursa Efek Indonesia

Abstract

Decreased state revenues from taxes encourage the government to adopt a policy of tax forgiveness or known as Tax Amnesty.So the great impact of state revenue from the tax amnesty policy is also felt by the banking sector. Moreover, some of the private banks are worried about the withdrawal of excess funds from customers to pay ransom tax amnesty. To assess the performance of banking can be seen from the financial statements presented by the management of the banking itself. Financial reports can be analyzed by means of calculation in the form of financial ratios. This research uses a comparative research method with a quantitative approach. The samples in the study are banks listed on the IDX which have annual financial statements of 2015 and 2016 and found a number of 39 banks. This research uses financial ratio analysis represented by 6 variable that is LDR, ROE, DER, BOPO, NPM, and CAR. The data obtained will be tested for normality by using Kolmogorov smirnov test and hypothesis test with Paired Sample T-Test and Wilcoxon test with SPSS software. The results showed that there were significant differences in financial performance before and after tax amnesty policy as measured by ROE and CAR ratio. This happens because of an increase in funds coming into investment facilities offered by banks.Meanwhile, if measured by the financial ratios of LDR, DER, BOPO and NPM, the results of the study indicate that there is no difference in financial statements before and after tax amnesty policy on banks listed on the Indonesia Stock Exchange.