Comparison of Financial Performance, Dividend Payout Ratio, Corporate Tax Expense Before and After The Increase in Value Added Tax in Automotive: Evidence From Indonesia
DOI:
https://doi.org/10.29407/vk9zx552Abstract
This study aims to analyze the differences in financial performance, Dividend Payout Ratio, and Corporate Tax Expense in automotive and property sector companies before and after the increase in value-added tax rates in 2024-2025. This study uses a quantitative approach with a comparative study method, by processing secondary data from financial statements for the 1st, 2nd and 3rd quarters through the Paired Sample T-Test. The results of the study showed that there were significant differences in all variables due to changes in value-added tax rates. There was a decline in profitability and dividend withholding in early 2025 in response to changes in tax rates, but by the middle of the year, the company began to show its recovery
Keywords:
Value Added Tax, Financial Performance, Dividends, Tax Burden, Property Sector, Automotive Sector.Downloads
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