Evaluasi Pemungutan Pajak Berdasarkan Self Asessment System Pada Kantor Pelayanan Pajak (KPP) Palopo

Abstract

This study aims to determine and analyze profitability ratios and profitability ratios to financial performance. The data analysis method used is quantitative analysis in terms of financial ratios. The results showed that the liquidity ratio in the quick ratio analysis, the condition of the company was not good as a result of fluctuations where the ratio figures in 2017 and 2019 decreased. In the cash ratio, the condition of the company during the three periods of the company's cash has fluctuated and this means that the company's condition is not good. Profitability ratios in the analysis of profit margins for gross and net profit margins show that the company is not doing well because the sales earned during that period are not able to cover the losses suffered by the company. The profitability ratio shows that the profit generated by the company for 3 periods from 2017 to 2019 is not optimal even though in 2019 the profitability value has increased again to 2.27.