PENGARUH SOSIALISASI, REFORMASI
ADMINISTRASI PERPAJAKAN, DAN PENEGAKAN
HUKUM TERHADAP KEBERHASILAN TAX
AMNESTY DAN DAMPAKNYA PADA REAKSI PASAR
MODAL
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Institusion
Universitas Mercu Buana
Author
RAHAYU, TITI
Subject
336.2 Taxes and Taxation/Pajak dan Perpajakan
Datestamp
2019-09-13 01:27:42
Abstract :
This study aims to obtain empirical evidence about the effect of socialization, tax administration reform, and law enforcement on the success of the tax amnesty and its impact on capital market reactions. This study used 60 samples from 205 population companies that participated in the tax amnesty. The method used in sample selection was purposive sampling with criteria not to conduct corporate actions such as rights issues, warrant, dividend announcements, and mergers; active shares traded during the observation period; and there are no other extreme events that can affect stock prices. The results showed that socialization and law enforcement had a positive effect on the success of tax amnesty. While tax administration reforms have no effect on the success of tax amnesty. The capital market reaction to the results of the tax amnesty was announced by the company in the financial statements. For further research it is expected to add respondents and so that the research is oriented to the success of the long-term tax amnesty. Keywords: socialization, tax administration reform, law enforcement, tax amnesty, capital market reaction. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh sosialisasi, reformasi administrasi perpajakan, dan law enforcement terhadap keberhasilan tax amnesty dan dampaknya pada reaksi pasar modal. Penelitian ini menggunakan 60 sampel dari 205 populasi perusahaan yang mengikuti tax amnesty. Metode yang digunakan dalam pemilihan sampel adalah purpossive sampling dengan kriteria tidak melakukan corporate action seperti right issue, warrant, pengumuman dividen, dan merger; saham aktif diperdagangkan selama periode pengamatan; serta tidak ada kejadian ekstrem lain yang dapat mempengaruhi harga saham. Hasil penelitian menunjukkan bahwa sosialisasi dan law enforcement berpengaruh positif terhadap keberhasilan tax amnesty. Sedangkan reformasi administrasi perpajakan tidak berpengaruh terhadap keberhasilan tax amnesty. Terjadi reaksi pasar modal atas hasil tax amnesty yang diumumkan perusahaan dalam laporan keuangan. Untuk penelitian selanjutnya diharapkan untuk menambah jumlah responden dan agar penelitian berorientasi kepada keberhasilan tax amnesty jangka panjang. Kata kunci : sosialisasi, reformasi administrasi perpajakan, penegakan hukum, tax amnesty, reaksi pasar modal.
This study aims to obtain empirical evidence about the effect of socialization, tax administration reform, and law enforcement on the success of the tax amnesty and its impact on capital market reactions. This study used 60 samples from 205 population companies that participated in the tax amnesty. The method used in sample selection was purposive sampling with criteria not to conduct corporate actions such as rights issues, warrant, dividend announcements, and mergers; active shares traded during the observation period; and there are no other extreme events that can affect stock prices. The results showed that socialization and law enforcement had a positive effect on the success of tax amnesty. While tax administration reforms have no effect on the success of tax amnesty. The capital market reaction to the results of the tax amnesty was announced by the company in the financial statements. For further research it is expected to add respondents and so that the research is oriented to the success of the long-term tax amnesty. Keywords: socialization, tax administration reform, law enforcement, tax amnesty, capital market reaction. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh sosialisasi, reformasi administrasi perpajakan, dan law enforcement terhadap keberhasilan tax amnesty dan dampaknya pada reaksi pasar modal. Penelitian ini menggunakan 60 sampel dari 205 populasi perusahaan yang mengikuti tax amnesty. Metode yang digunakan dalam pemilihan sampel adalah purpossive sampling dengan kriteria tidak melakukan corporate action seperti right issue, warrant, pengumuman dividen, dan merger; saham aktif diperdagangkan selama periode pengamatan; serta tidak ada kejadian ekstrem lain yang dapat mempengaruhi harga saham. Hasil penelitian menunjukkan bahwa sosialisasi dan law enforcement berpengaruh positif terhadap keberhasilan tax amnesty. Sedangkan reformasi administrasi perpajakan tidak berpengaruh terhadap keberhasilan tax amnesty. Terjadi reaksi pasar modal atas hasil tax amnesty yang diumumkan perusahaan dalam laporan keuangan. Untuk penelitian selanjutnya diharapkan untuk menambah jumlah responden dan agar penelitian berorientasi kepada keberhasilan tax amnesty jangka panjang. Kata kunci : sosialisasi, reformasi administrasi perpajakan, penegakan hukum, tax amnesty, reaksi pasar modal.
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