Abstrak
Abstrak
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ABSTRACT
The tax amnesty policy is carried out in the form of the release of the
state's right to collect taxes that should be owed. Legislation that has been ratified
can bridge so that assets obtained from activities that are not reported can be
expressed in a likable manner willingly so that data and information on these
assets are included in the tax administration system and can be used to monitor
compliance with compliance with tax obligations in the future. Research this
is titled " Effect of Tax Amnesty on company value " aiming for make it easy
for investors to take decision in instill capital with investor's goal
isnot wrong hold up investment. Research test Tax Amnesty (Forgiveness
Tax) as variable independent to Company
Value as variable dependent on company manufacturing listed on the Stock
Exchange in 2015-2017.
Type research quantitative . Population company listed on the Stock
Exchange from 2015 to 2017.
Sample 44 company for 3 years with use method purposive sampling.
SPSS statistics analyzed 17 descriptive analysis techniques, normality tests,
simple linear regression analysis, t test, F test, R 2 test and Paired Sample T-test.
The descriptive statistical test results have a good effect, the normality test
of the data is normally distributed. Simple linear regression test results with a
significant value of 0.001 <0.05. The t-test results of the Tax Amnesty variable
were 0.001 show that company value has a significant negative effect on the value
of the company. . F test results with a significant value of 0.001 and F table value
of 10.848. R 2test results obtained at 0.070 or 7% on a simple linear
regression. Paired Sample T-test with a significant value of 0.00 <0.05.
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INTISARI
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