Analisis Efisiensi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Sebelum dan Sesudah Berlakunya Undang-Undang Perpajakan 2000

Siti Rochmah Ika


The main objective of this study is to examine the efficiency of listed manufacture company before and after the implementation of Tax Reform 2000. Further more, this study particularly focused on the efficiency of food and beverages, tobacco, and automotive industry sectors before and after the implementation of Tax Reform 2000. Variables that are used to measure the performance are financial ratios including liquidity ratio, solvability ratio, and profitability ratios. Sample of this study consist of a hundred and thirty listed manufacture companies. Wilcoxon signed rank is utilized to test the ratios individually. Moreover, Wilks Lambda Manova test is used to test the ratios simultaneously. The finding of this research indicates that the efficiency of the manufacture (all sectore) and automotive industry companies before and after the implementation of Tax Reform 2000 are statistically different. In terms of testing the financial ratios individually, the efficiency of manufacture and automotive industry companies are significantly different in all ratios. However, the differences are temporary and not consistent. In contrast, the efficiency of food and beverages companies and tobacco companies are not significantly different before and after the implementation of Tax Reform 2000.


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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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