ABSTRACT ABSTRACT ABSTRACTABSTRACT
Tax rates on tax reform in 2008 has the potential to reduce the sacrifice of the company i n the creation of corporate value. The reduction may increase capital investment in order to expa nd capacity and profit organization that ultimately improve the company's corporate performanc e. This study aims to examine the changes that lead to differences in performance rates companie s listed on the Stock Exchange. The research data is secondary data from companies listed in Ind onesia Stock Exchange (BEI) in the form of financial statements and annual report for the period
2008-2010.
The results show that there are significant differences in the performance of the company resulting from the reduction in tax rates based on the Income Tax Act of 2008 which gave rise to a significant difference to the performance of the company as measured by EVA by comparing th e year 2008 to 2009 and 2009 to 2010.
