Proceeding Kilisuci International Conference on Economic and Business 


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Proceeding Kilisuci International Conference on Economic & Business.
e-ISSN: 2987-5838
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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) Indonesia

    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

    Pages: 379-387
    Published: 2026-04-30
    DOI: https://doi.org/10.29407/vk9zx552
    Views: 200 Downloads: 65
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Template

TEMPLATE | Jurnal Bersama Ilmu Ekonomi (EKONOM)

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)

 

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Fakultas Ekonomi dan Bisnis
Universitas Nusantara PGRI Kediri
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Website: https://proceeding.unpkediri.ac.id/index.php/kilisuci
 
E-ISSN :  2987-5838
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