#TITLE_ALTERNATIVE#

• Main Author: WARDANA (NIM : 12109032); Dosen Pembimbing : Prof. Dr. Ir. Irwandy Arif, M.Sc, KRISNA
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/16245
• Institution: Institut Teknologi Bandung

The government's plan to meet the needs of coal have led the government planning to apply export duties. In addition, The government's plan to increase PNBP in 2014, and to receive equal treatment with the PKP2B holders which is paid royalties for 13.5% have led the government planning to change of the coal royalties for the IUP holders. This action will of course affect the company's profit. The company's profit that constantly changes will affect the shareholder’s return. ROE is used with the Dupont System approach to show how the export duties and royalty change affect the profit margin value that will then affect the value of ROE. When the company succeeded to create profit, it does not necessarily mean that the management crate an economic added value in their operation activity. EVA is used to see whether a company has succeeded to create an economic added value from their business operation activity. <br /> <br /> <br /> This result of this study shows that export duties and royalty changes effect from the smallest to the biggest are export duties by 10%, royalty changes, the application of export duties by 20%, the change of royalty by 10%, and lastly the change of royalty and the application of export duties by 20%. A company will not succeed in creating additional value from their operation activity if the export duties is implemented 20%, royalty and export duties10%, and royalty & export duties 20%.