DAMPAK IMPLEMENTASI STANDAR AKUNTANSI PENGAMPUNAN PAJAK (TAX AMNESTY) TERHADAP KINERJA KEUANGAN DAN RETURN SAHAM

Jansen  Surbakti; Nurmala Ahmar; Darmansyah

Jansen Surbakti Sekolah Pascasarjana Universitas Pancasila
Nurmala Ahmar Sekolah Pascasarjana Universitas Pancasila
Darmansyah Sekolah Pascasarjana Universitas Pancasila

Keywords: tax amnesty, financial performance, return, chow test, accounting standard

Abstract

This study discusses the financial performance of stock returns before and after the implementation of PSAK 70 (tax amnesty) in 2015 and 2016. The sample is 82 mining, real estate, infrastructure, transportation and utilities companies that implement PSAK 70 (tax amnesty) and issue financial reports on the IDX in 2015 and 2016 which has been audited by the Public Accounting Firm. The analysis technique used is multiple linear regression and the test of the effect of the chow test. Evaluation results that show the difference between financial reporting before being compared with the implementation of tax amnesty accounting standards (PSAK 70)