Analisis Perbandingan Dana Pihak Ketiga, Return On Assets, Biaya Operasional terhadap Pendapatan Operasional dan Loan To Deposit Ratio Sebelum dan Sesudah Tax Amnest

Abstract

Abstract. Generally Definition of Tax Amnesty is a government policy that is given to taxpayers about tax amnesty, and in exchange for the forgiveness of the taxpayer is required to pay the ransom. In the success of this program there is the role of the bank is very important. Not only as a reservoir of funds, but the bank's role in channeling the funds. This study aimed to analyze the comparison of financial performance such as third party funds, return on assets, operational costs and loan to deposit from a designated bank receiving funds tax amnesty. Sample studied were 10 banks that receive funds tax amnesty. In this study conducted a comparative method to test pairwise comparison of two samples. The results using the t test and Wilcoxon test showed growth in third party funds, return on assets and the increase in loan to deposit or lending and decrease the Operations Costs are measured by. Significant differences occurred after the implementation of Tax Amnesty. Deposits rose by 1.14% after Tax Amnesty. Return On Assets increased by 34.7% Loan to Deposit rose 4.17% to operational costs decreased by 5.11%.

 

Abstrak. Secara umum Pengertian Tax Amnesty adalah kebijakan pemerintah yang diberikan kepada pembayar pajak tentang  pengampunan pajak, dan sebagai ganti atas pengampunan tersebut pembayar pajak diharuskan untuk membayar uang tebusan. Dalam mensukseskan program ini ada peranan bank yang sangat penting. Bukan hanya sebagai penampung dana, tetapi bank berperan dalam penyaluran dana tersebut. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan seperti dana pihak ketiga, Return on assets, biaya operasional dan Loan to deposit dari bank yang ditunjuk menerima dana tax amnesty. Sample yang diteliti adalah 10 bank yang menerima dana tax amnesty. Dalam penelitian ini dilakukan metode komparatif dengan menguji perbandingan dua sampel berpasangan.  Hasil penelitian dengan menggunakan uji t dan uji Wilcoxon menunjukan Pertumbuhan Dana Pihak Ketiga, Return On assets dan Kenaikan Loan to Deposit atau penyaluran kredit dan mengalami penurunan Biaya Operasional yang diukur dengan. Perbedaan signifikan terjadi sesudah penerapan Tax Amnesty. Dana Pihak Ketiga naik sebesar 1,14% sesudah Tax Amnesty. Return On Assets naik sebesar 34,7% Loan to Deposit naik 4,17% untuk biaya operasinal mengalami penurunan sebesar 5,11%.