Implikasi Kebijakan Insentif Pajak Penghasilan Terhadap Aksi Korporasi Right Issue Dalam Pemenuhan Kebijakan Free Float Guna Mendorong Likuiditas Pasar Modal

Authors

  • Bagas Nurcahya Ifieliano Universitas Padjadjaran
  • Aam Suryamah Universitas Padjadjaran
  • Holyness N Singadimedja Universitas Padjadjaran

DOI:

https://doi.org/10.22437/jssh.v6i1.29003

Keywords:

Free Float, Kebijakan, Insentif Pajak Penghasilan, Likuiditas, Pasar Modal

Abstract

Pertumbuhan ekonomi merupakan salah satu indikator kesejahteraan masyarakat.
Salah satu wadah untuk mendorong pertumbuhan ekonomi dapat dilakukan dalam
bidang pasar modal. Kebijakan free float dan kebijakan insentif pajak penghasilan
berdasarkan Peraturan Pemerintah Nomor 30 Tahun 2020 merupakan kebijakan
yang diharapkan dapat mendorong likuiditas pasar modal. Emiten pada dasarnya
dapat melakukan baik aksi korporasi penambahan modal maupun pengurangan
modal, namun, aksi korporasi yang tepat guna mendorong likuiditas pasar modal
adalah melalui aksi korporasi penambahan modal yang dapat dilakukan melalui
right issue dikarenakan aksi korporasi ini dapat menambah jumlah saham dan
volume perdagangan sehingga akan mendorong likuiditas pasar modal. Namun,
kebijakan insentif pajak penghasilan ini tidak dapat secara langsung
mempengaruhi aksi korporasi right issue. Hal ini dikarenakan kebijakan insentif
pajak penghasilan ini dikenakan terhadap pajak penghasilan secara umum,
sementrara aksi korporasi right issue merupakan bentuk transaksi saham yang
termasuk objek pajak penghasilan yang bersifat final, yakni memiliki tarif dan cara
pemungutan pajak tersendiri.

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Published

2023-10-28

Issue

Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022

Section

Articles

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Copyright (c) 2023 Bagas Nurcahya Ifieliano, Aam Suryamah, Holyness N Singadimedja

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