ANALISIS STRUKTUR BIAYA, PENGELUARAN MODAL, DAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PERUBAHAN KEEMPAT UU PPH 1984 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Introduction: Tax rate changes in Income Tax Law 1984 can be provided
companies more beneficial so investment and tax revenue should be
increased. The change in tax regulation will be affect to companies' cost
structure. Tax influence capital budgeting by tax effect in cash flow
calculation and companies' longterm capital expenditure too. In the end,
cost structure and capital expenditure activities change will be affect
companies' net income after tax.
Methods: Almost all companies which listed in stock exchange are
manufacture industry, so manufacture handle an important part in
Indonesian economic. To see the effect of tax regulation changes which is
recently valid, then need to do comparison between before and after
period of implementation Income Tax Law changes. The sample is taken by
using purposive sampling from manufacture companies which listed in
Indonesia Stock Exchange. The data is secondary data, financial annual
report since 2008 up to 2010.
Results: The result for hypothesis testing show that cost structure of
manufacture industry is statistically different.
Conclusion and suggestion: Capital expenditure and profitability of
manufacture industry is not statistically different before and after period
of implementation Income Tax Law 1984.