Analisis Perbandingan Rasio Total Benchmarking Direktorat Jenderal Pajak Terhadap Rasio Keuangan Industri Rokok Untuk Periode 2009 - 2012
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Institusion
STIE Indonesia Banking School
Author
Fani, Fitria Dwi
Subject
HF5601 Accounting
Datestamp
2024-07-16 03:58:37
Abstract :
The aims of the research is to analyze the uses of total ratio benchmarking methods in determining fairness of the financial performance of the cigarette companies are listed on Indonesia Stock Exchange. And make a comparison between financial ratio of cigarette industry concerned with the corporate income tax towards benchmarking ratio which is set by Direktorat Jenderal Pajak (DJP) through Direktur Jenderal Pajak circulars No. SE-96/PJ/2009 about total benchmarking ratio and utilization guidance. There are three factors used in this research: ratio of operating expenses, the net other income ratio and the ratio of fiscal correction. The object of this research consist of 3 mining companies listed in Indonesia Stock Exchange during the period 2009-2012, and the sample was selected based on purposive sampling method. Hypothesis test of this research using one sample t test. The results of this research with significant level 5% also indicated that ratio of operating expenses has any significant differences toward above the benchmarking standard in 2009-2012. The net other income ratio has any significant differences toward below the benchmarking standard in 2009-2012. Then, ratio of fiscal correction has not any difference between financial of cigarette and total benchmarking ratio in 2009-2012. Keywords: total benchmarking ratio, financial ratio, ratio of operating expenses, the net other income ratio and the ratio of fiscal correction.
The aims of the research is to analyze the uses of total ratio benchmarking methods in determining fairness of the financial performance of the cigarette companies are listed on Indonesia Stock Exchange. And make a comparison between financial ratio of cigarette industry concerned with the corporate income tax towards benchmarking ratio which is set by Direktorat Jenderal Pajak (DJP) through Direktur Jenderal Pajak circulars No. SE-96/PJ/2009 about total benchmarking ratio and utilization guidance. There are three factors used in this research: ratio of operating expenses, the net other income ratio and the ratio of fiscal correction. The object of this research consist of 3 mining companies listed in Indonesia Stock Exchange during the period 2009-2012, and the sample was selected based on purposive sampling method. Hypothesis test of this research using one sample t test. The results of this research with significant level 5% also indicated that ratio of operating expenses has any significant differences toward above the benchmarking standard in 2009-2012. The net other income ratio has any significant differences toward below the benchmarking standard in 2009-2012. Then, ratio of fiscal correction has not any difference between financial of cigarette and total benchmarking ratio in 2009-2012. Keywords: total benchmarking ratio, financial ratio, ratio of operating expenses, the net other income ratio and the ratio of fiscal correction.
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