Analisis Kinerja Keuangan Berdasarkan Rasio dan Du Pont System Dalam Memenuhi Kewajiban Pajak Penghasilan Badan Badan (Studi Kasus di PT. Telkom Indonesia Tbk ( Persero))

Financial statements to be vital to the passage of a company today. The financial statements can be a source of information for many stakeholders. The financial statements are used to make decisions for each financial statement users. Companies as legal entities in Indonesia have an obligation to build the country's economy, paying taxes is one form of contribution in building the country. The purpose of this study was to determine the soundness of the financial performance of TELKOM GROUP. The scope of this study is limited by state decree No.100/MBU/2002, du pont system analysis and payment of income tax. This research was conducted on our financial statements TELKOM GROUP 2018, 2019 and 2020 with descriptive methods. Data collected by collecting documents our financial statements TELKOM GROUP. The data were processed using the method of financial ratios required by Ministerial Decree No.10/MBU/2002 SOEs, du pont system analysis and cash flow analysis. From the processing of our financial ratios GROUP earn a score of 61 points, 59 points and 59 points in 2018, 2019 and 2020, respectively. Based on du pont system analysis The GROUP obtained ROE of 23%, 23% dan 25% in 2018, 2019 and 2020, respectively. These results indicate that our financial soundness GROUP is in a healthy position. Because Telkom Group is in healthy position, the author believes that TELKOMGROUP will be orderly in paying income tax.