REAKSI PASAR MODAL TERHADAP KEBIJAKAN TAX AMNESTY PADA PERUSAHAAN DI BURSA EFEK INDONESIA

Rico, Fredy (2017) REAKSI PASAR MODAL TERHADAP KEBIJAKAN TAX AMNESTY PADA PERUSAHAAN DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the reaction of investors to the tax amnesty policy on companies listed on the Indonesia Stock Exchange. The study period was conducted for 111 days which was divided into two periods namely the estimated period for 100 days and the event period for 11 days. The sampling technique used stratified random sampling. The method used is the method of event study that is observed abnormal return 5 days before and 5 days after the event of dividend announcement. Testing is done by performing abnormal return calculation based on manual calculation and compare between t-count and t-table. The results showed that at the time of tax amnesty policy, tax amnesty period I, tax amnesty period II, tax amnesty period III and the end of market amnesty tax reacted. Investors tend to react positively before the announcement and after the announcement. This indicates that investors are interested in tax amnesty policy. From the research result, it is concluded that the capital market reacts to the tax amnesty policy. Keywords: capital markets, investor reactions, tax amnesty, abnormal return

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