Electronic Resource

Comparative analysis of profitability in plantation companies listed on indoenesia stock exchange pre- and post- change in value added tax regulation

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Plantation commodities were previously exempted from the value
added tax (VAT). This led to the plantation companies could not credit
input tax which was paid on purchases of raw materials, and put it into the
component of cost of good sold. However, the government repealed the
value added tax regulation. Since the issuance of the circular letter of
Director General of tax number SE-24/-PJ/2014, plantation products
change to be subject to VAT. This implies that the output VAT on the
delivery of products will be a credit for the input VAT which is borne by
the companies on the purchase of materials. This research aims to
measure whether there is a difference in profitability in plantation
companies pre and post the VAT regulatory change, viewed from net
profit margin ratio, return on asset ratio and return on equity ratio.
This research uses secondary data obtained from Indonesia Stock
Exchange and Indonesia Capital Market Library. The data are examined
using paired sample t test. The sample used is all the plantation
companies listed on Indonesia Stock Exchange. The finding shows that
there is no difference in net profit margin, return on asset and return on
equity pre and post the VAT regulatory change.

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Detail Information

Series Title

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Call Number

Ref 336.2 Man c

Publisher

Bogor : IAI Tazkia., 2015

Collation

AI

Language

English

ISBN/ISSN

NIM.1115237

Classification

336.2

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

Comparative analysis of profitability
plantation companies listed on the stock exchange

Specific Detail Info

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Statement of Responsibility

Ilham Mansur

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