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Comparison of Financial Performance, Dividend Payout Ratio, Corporate Tax Expense Before and After The Increase in Value Added Tax in Automotive: Evidence From Indonesia
Erika Fitria Universitas Islam Kadiri Indonesia , Marhaendra Kusuma Kadiri Islamic University (Indonesia) Indonesia , Eny Srihastuti Kadiri Islamic University (Indonesia) IndonesiaThis 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
Pages: 379-387Published: 2026-04-30Views: 200 Downloads: 651 - 1 of 1 items
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speaker
SPEAKER
commitee
Commitee :
Chairman of the committee : Dr. Dian Kusumaningtyas
Secretary : Erna Puspita, M.Ak.
Treasurer : Dr. Ismayantika Dyah Puspasari, M.B.A.
PR : Ike Cindia, M.M.
Call for Papers : Dr. Diah Ayu Septi Fauji, M.M.
reviewer
REVIEWER
Dr. Muhammad Ridwan Tony Lim Abdullah (University Teknology Petronas Malaysia)
Dr. Paya Y.C. HSU (Vietnam)
Dr. Pan Weihwa (National Yunlin University of Science and Technology Taiwan)
Dr. Subagyo, M.M. (Universitas Nusantara PGRI Kediri)
