THE MARKET REACTION ON THE ANNOUNCEMENT OF TAX AMNESTY LAW NUMBER 11 YEAR 2016 (EVENT STUDY ON THE COMPANIES LISTED IN PEFINDO25 INDEX)

Rahayu, Dian Wahyuni (2018) THE MARKET REACTION ON THE ANNOUNCEMENT OF TAX AMNESTY LAW NUMBER 11 YEAR 2016 (EVENT STUDY ON THE COMPANIES LISTED IN PEFINDO25 INDEX). S1 thesis, Fakultas Ekonomi.

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Abstract

This study aims to provide empirical evidence on the existence of cumulative abnormal return, cumulative abnormal trading volume, and cumulative abnormal market capitalization in the period around the announcement of the Tax Amnesty Act. This type of research is a quantitative research using secondary data obtained from the company's annual reports. The research population included 25 companies listed in Pefindo25 Index in Indonesia Stock Exchange. Purposive sampling was used and it involved all companies listed in the period of February to July 2016. Data analysis technique used was t-test. The results of this study indicate that cumulative abnormal return, cumulative abnormal trading volume, and cumulative abnormal market capitalization existed in the period around the announcement of the Tax Amnesty Act.

Item Type: Thesis (S1)
Uncontrolled Keywords: tax amnesty, abnormal return, abnormal trading volume, abnormal market capitalization
Subjects: Umum > Penelitian
Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi
Depositing User: Admin Akuntansi FE
Date Deposited: 20 Sep 2018 05:24
Last Modified: 30 Jan 2019 17:11
URI: http://eprints.uny.ac.id/id/eprint/59991

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