Tax Amnesty Program and Company Value with EVA Momentum Perspective on Stock Price

11Diana Sari, 2Feni Mahtiani

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Abstract:

Companies listed on the capital market are supported by two factor, that is internal factors and external factors. In this study, one of the external is tax amnesty which is a goverment program in improving income state and have an impact on the capital market. Company value is internal factors that can influence investors prespection of the company. Tax Amnesty Program and Company Value with EVA Momentum Perspective on Stock Price. The research sample is a manufacturing company registered on the Stock Exchange in 2016-2017 which follows the tax amnesty program. To achieve the research objectives, the method used in this study is a descriptive method of analysis with quantitative discussion. The results of the study showed that using the tax amnesty multiple regression model and the company's value on stock prices.

Keywords:

Tax amnesty, Company value, EVA momentum

Paper Details
Month2
Year2020
Volume24
IssueIssue 2
Pages2921-2929