Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak

Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak

The aim of this research is to analyze the market reaction on Indonesian Law no 11 2016 about Tax Amnesty. The market reaction is measured using abnormal return which happens in a company including the LQ45 index. To determine the sample, this research is using non probability sampling with purposin...

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Main Authors: Made Ari Prihastini, Bambang Suprasto Herkulanus
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-11-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34834
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spelling doaj-45f3d3505cf447f5b3848435f35a731e2020-11-24T22:40:09ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-11-011026105110.24843/EJA.2017.v21.i02.p0634834Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan PajakMade Ari PrihastiniBambang Suprasto HerkulanusThe aim of this research is to analyze the market reaction on Indonesian Law no 11 2016 about Tax Amnesty. The market reaction is measured using abnormal return which happens in a company including the LQ45 index. To determine the sample, this research is using non probability sampling with purposing sampling technique. The data collection is done by observation non participant method. The analysis technique is Paired Sample t-test where the observation period is 7 days using SPSS tools. Based on the research, there is no reaction by the investors in the stock market regarding the  tax amnesty law which is proven by there is no different in abnormal return before and after the announcement of tax amnesty law.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34834
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Made Ari Prihastini
Bambang Suprasto Herkulanus
spellingShingle Made Ari Prihastini
Bambang Suprasto Herkulanus
Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
E-Jurnal Akuntansi
author_facet Made Ari Prihastini
Bambang Suprasto Herkulanus
author_sort Made Ari Prihastini
title Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
title_short Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
title_full Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
title_fullStr Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
title_full_unstemmed Reaksi Pasar Modal Terhadap Undang-Undang Republik Indonesia No. 11 Tahun 2016 Tentang Pengampunan Pajak
title_sort reaksi pasar modal terhadap undang-undang republik indonesia no. 11 tahun 2016 tentang pengampunan pajak
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-11-01
description The aim of this research is to analyze the market reaction on Indonesian Law no 11 2016 about Tax Amnesty. The market reaction is measured using abnormal return which happens in a company including the LQ45 index. To determine the sample, this research is using non probability sampling with purposing sampling technique. The data collection is done by observation non participant method. The analysis technique is Paired Sample t-test where the observation period is 7 days using SPSS tools. Based on the research, there is no reaction by the investors in the stock market regarding the  tax amnesty law which is proven by there is no different in abnormal return before and after the announcement of tax amnesty law.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34834
work_keys_str_mv AT madeariprihastini reaksipasarmodalterhadapundangundangrepublikindonesiano11tahun2016tentangpengampunanpajak
AT bambangsuprastoherkulanus reaksipasarmodalterhadapundangundangrepublikindonesiano11tahun2016tentangpengampunanpajak
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