Analisis Pendapatan Pajak Daerah Pada PAD Kota Pematangsiantar di Masa Pandemi Covid-19

NAINGGOLAN, EDGAR ORLANDO (2022) Analisis Pendapatan Pajak Daerah Pada PAD Kota Pematangsiantar di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Perusahaan subsektor industri semen memegang peranan penting di Indonesia karena berhubungan dengan infrastruktur dan pembangunan, serta perusahaan tersebut tentunya tidak lepas dari ancaman adanya potensi kebangkrutan. Oleh sebab itu, penelitian ini ditujukan untuk mengukur besarnya nilai potensi kebangkrutan yang terdapat pada perusahaan subsektor industri semen dengan menggunakan metode Z-Score, Zmijewski, Springate, dan Grover. Dalam penelitian ini menggunakan lima perusahaan subsektor industri semen di Indonesia pada tahun 2021 yang dijadikan sebagai sampel penelitian. Berdasarkan penelitian ini didapatkan beberapa hasil, diantaranya pada metode Z-Score hanya terdapat satu perusahaan yang berpotensi mengalami kebangkrutan, metode Zmijewski memprediksi tidak terdapat perusahaan yang berpotensi mengalami kebangkrutan, metode Springate memprediksi empat dari lima perusahaan memiliki potensi kebangkrutan, dan terakhir pada metode Grover memprediksi tidak ada perusahaan subsektor industri semen yang mengalami kebankrutan. Sehingga, dapat disimpulkan bahwasannya terdapat perbedaan hasil yang diperoleh dari masing-masing metode yang digunakan, dikarenakan adanya beberapa perbedaaan variabel yang dijadikan dasar perhitungan didalam penelitian ini. / ABSTRACT Cement industry subsector companies play an important role in Indonesia because they are related to infrastructure and development, and the company certainly cannot be separated from the threat of potential bankruptcy. Therefore, this study is aimed at measuring the magnitude of the potential value of bankruptcy contained in cement industry subsector companies using the Z-Score, Zmijewski, Springate, and Grover methods. In this study, five cement industry subsector companies in Indonesia in 2021 were used as research samples. Based on this research, several results were obtained, including the Z-Score method, there is only one company that has the potential to experience bankruptcy, the Zmijewski method predicts that there are no companies that have the potential to go bankrupt, the Springate method predicts that four out of five companies have the potential for bankruptcy, and finally in the Grover method predicts that no cement industry subsector company will experience banking. Thus, it can be concluded that there are differences in the results obtained from each method used, due to several differences in variables that are used as the basis for calculations in this study.

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