| No | Saham | Perusahaan | Harga | Kenaikan |
|---|---|---|---|---|
| 1 | PT. Alakasa Industrindo Tbk | Rp 4.420 | 24.86% | |
| 2 | PT. Yanaprima Hastapersada Tbk | Rp 1.055 | 24.85% | |
| 3 | PT. Temas Tbk. | Rp 127 | 15.45% | |
| 4 | PT. Krida Jaringan Nusantara Tbk. | Rp 126 | 12.50% | |
| 5 | PT. Mitra Komunikasi Nusantara Tbk. | Rp 10 | 11.11% |
| No | Saham | Perusahaan | Harga | Penurunan |
|---|---|---|---|---|
| 1 | PT. Solusi Environment Asia Tbk. | Rp 144 | 10.00% | |
| 2 | PT. Idea Indonesia Akademi Tbk. | Rp 198 | 10.00% | |
| 3 | PT. Harta Djaya Karya Tbk. | Rp 91 | 9.90% | |
| 4 | PT. Lupromax Pelumas Indonesia Tbk. | Rp 83 | 9.78% | |
| 5 | PT. Soraya Berjaya Indonesia Tbk. | Rp 65 | 9.72% |
| No | Saham | Volume Hari Ini | Rata-Rata Volume 5 Hari Sebelumnya | Volume Spike (x) | Harga |
|---|---|---|---|---|---|
| 1 | 58,374,600 | 1,108,400 | 52.67x | 147 ( 7.30 % ) | |
| 2 | 110,102,700 | 6,608,340 | 16.66x | 126 ( 12.50 % ) | |
| 3 | 125,717,300 | 8,021,420 | 15.67x | 127 ( 15.45 % ) | |
| 4 | 3,994,100 | 443,240 | 9.01x | 640 ( 6.67 % ) | |
| 5 | 10,040,900 | 1,837,780 | 5.46x | 89 ( 1.14 % ) |
| No | Saham | Perusahaan | Naik | Harga | Win Rate |
|---|---|---|---|---|---|
| 1 | PT. Multi Medika Internasional Tbk. | 20 Hari | 705 (-6.62%) | 66.67 % | |
| 2 | PT. Semen Indonesia (Persero) Tbk. | 18 Hari | 1,365 (-5.21%) | 60.00 % | |
| 3 | PT. Pakuwon Jati Tbk. | 17 Hari | 286 (-1.38%) | 56.67 % | |
| 4 | PT. Grahaprima Suksesmandiri Tbk. | 17 Hari | 290 (4.32%) | 56.67 % | |
| 5 | PT. Astra Otoparts Tbk. | 17 Hari | 3,290 (-1.79%) | 56.67 % |
| No | Saham | Perusahaan | Harga Awal | Harga Akhir | Profit |
|---|---|---|---|---|---|
| 1 | PT. Mitra Komunikasi Nusantara Tbk. | 1 | 10 | 900.00 % | |
| 2 | PT. Bank Of India Indonesia Tbk. | 1,500 | 8,075 | 438.33 % | |
| 3 | PT. Bhineka Inovasi Ketahanan Energi Tbk. | 1,130 | 5,150 | 355.75 % | |
| 4 | PT. Guna Timur Raya Tbk. | 1,420 | 6,025 | 324.30 % | |
| 5 | PT. Cipta Selera Murni Tbk. | 174 | 515 | 195.98 % |
| No | Saham | Perusahaan | Value (Rp) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. Bank Central Asia Tbk. | Rp 1.576,09 M | Rp 4.940 ( 6.35% ) | |
| 2 | PT. Bank Rakyat Indonesia (Persero) Tbk. | Rp 639,34 M | Rp 2.810 ( 3.77% ) | |
| 3 | PT. Bank Mandiri (Persero) Tbk. | Rp 592,41 M | Rp 3.720 ( 3.13% ) | |
| 4 | PT. Telkom Indonesia (Persero) Tbk. | Rp 541,02 M | Rp 1.980 ( 4.35% ) | |
| 5 | PT. Chandra Asri Pacific Tbk. | Rp 494,20 M | Rp 1.350 ( 1.12% ) |
| No | Saham | Perusahaan | Volume (lot) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. GoTo Gojek Tokopedia Tbk. | 38,94 M lot | Rp 23 ( 4.17% ) | |
| 2 | PT. Bumi Resources Tbk. | 29,24 M lot | Rp 121 ( 4.72% ) | |
| 3 | PT. Darma Henwa Tbk | 6,27 M lot | Rp 226 ( 5.83% ) | |
| 4 | PT. Petrindo Jaya Kreasi Tbk. | 5,17 M lot | Rp 410 ( 5.09% ) | |
| 5 | PT. Chandra Asri Pacific Tbk. | 3,61 M lot | Rp 1.350 ( 1.12% ) |
| No | Saham | Perusahaan | Frekuensi | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. Bank Central Asia Tbk. | 66,6K | Rp 4.940 ( 6.35% ) | |
| 2 | PT. Bank Rakyat Indonesia (Persero) Tbk. | 43,9K | Rp 2.810 ( 3.77% ) | |
| 3 | PT. Bumi Resources Tbk. | 40,7K | Rp 121 ( 4.72% ) | |
| 4 | PT. Chandra Asri Pacific Tbk. | 40,3K | Rp 1.350 ( 1.12% ) | |
| 5 | PT. Bank Mandiri (Persero) Tbk. | 30,3K | Rp 3.720 ( 3.13% ) |
| No | Saham | Perusahaan | Asing Net Buy (lot) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. Bumi Resources Tbk. | +2,89 jt lot | Rp 121 ( 4.72% ) | |
| 2 | PT. Darma Henwa Tbk | +1,05 jt lot | Rp 226 ( 5.83% ) | |
| 3 | PT. Petrindo Jaya Kreasi Tbk. | +735,0 rb lot | Rp 410 ( 5.09% ) | |
| 4 | PT. Dian Swastatika Sentosa Tbk | +295,1 rb lot | Rp 685 ( 5.38% ) | |
| 5 | PT. Astrindo Nusantara Infrastruktur Tbk. | +260,9 rb lot | Rp 79 ( 5.95% ) |
| No | Saham | Perusahaan | Total Buy | Total Sell | Net Buy |
|---|---|---|---|---|---|
| 1 | PT. Pakuwon Jati Tbk. | 11,65 jt lot | 6,81 jt lot | +4,84 jt lot | |
| 2 | PT. Puradelta Lestari Tbk. | 18,48 jt lot | 15,26 jt lot | +3,22 jt lot | |
| 3 | PT. Intermedia Capital Tbk. | 13,72 jt lot | 10,55 jt lot | +3,17 jt lot | |
| 4 | PT. Bumi Resources Minerals Tbk. | 31,58 jt lot | 28,55 jt lot | +3,03 jt lot | |
| 5 | PT. VKTR Teknologi Mobilitas Tbk. | 9,75 jt lot | 7,22 jt lot | +2,53 jt lot |
| No | Saham | Perusahaan | Asing Net Sell (lot) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. GoTo Gojek Tokopedia Tbk. | -11,16 jt lot | Rp 23 ( 4.17% ) | |
| 2 | PT. Bank Central Asia Tbk. | -1,00 jt lot | Rp 4.940 ( 6.35% ) | |
| 3 | PT. Bank Rakyat Indonesia (Persero) Tbk. | -574,8 rb lot | Rp 2.810 ( 3.77% ) | |
| 4 | PT. Bank Mandiri (Persero) Tbk. | -409,9 rb lot | Rp 3.720 ( 3.13% ) | |
| 5 | PT. Indosat Tbk. | -396,0 rb lot | Rp 1.465 ( 6.69% ) |
| No | Saham | Perusahaan | Volume (lot) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. Energi Mega Persada Tbk. | 5,10 M lot | Rp 665 ( 6.99% ) | |
| 2 | PT. Bumi Resources Tbk. | 875,5 K lot | Rp 121 ( 4.72% ) | |
| 3 | PT. Multi Medika Internasional Tbk. | 666,7 K lot | Rp 705 ( 6.62% ) | |
| 4 | PT. Visi Media Asia Tbk. | 565,4 K lot | Rp 29 ( 6.45% ) | |
| 5 | PT. Bumi Resources Minerals Tbk. | 500,0 K lot | Rp 356 ( 6.81% ) | |
| No | Saham | Perusahaan | Nominal (Rp) | Harga (G/L) |
|---|---|---|---|---|
| 1 | PT. Energi Mega Persada Tbk. | Rp 339,39 M | Rp 665 ( 6.99% ) | |
| 2 | PT. Sinarmas Multiartha Tbk. | Rp 212,48 M | Rp 20.300 ( 0.25% ) | |
| 3 | PT. Bank Mandiri (Persero) Tbk. | Rp 76,00 M | Rp 3.720 ( 3.13% ) | |
| 4 | PT. Capital Financial Indonesia Tbk. | Rp 65,23 M | Rp 1.810 ( 0.00% ) | |
| 5 | PT. Telkom Indonesia (Persero) Tbk. | Rp 51,06 M | Rp 1.980 ( 4.35% ) | |
Rasio Effective Tax Rate: Deteksi Manipulasi Laba dan Keunggulan Pajak Tersembunyi
Dalam laporan keuangan, investor sering melihat angka "beban pajak penghasilan" hanya sebagai pelengkap. Padahal, di balik angka itu tersimpan informasi penting tentang kualitas laba, strategi manajemen, bahkan potensi kejutan negatif. Alat analisis yang paling sederhana namun tajam adalah Effective Tax Rate (ETR) atau tarif pajak efektif. 1. Apa Itu Effective Tax Rate? Effective Tax Rate adalah persentase beban pajak penghasilan terhadap laba sebelum pajak (EBT). Rumus dasarnya: ETR = Beban Pajak Penghasilan ÷ Laba Sebelum Pajak Contoh: Jika PT ABC memiliki laba sebelum pajak Rp 100 miliar dan membayar pajak Rp 22 miliar, maka ETR = 22%. Tarif pajak badan di Indonesia umumnya 22% (berlaku sejak 2022). Namun, sangat jarang perusahaan memiliki ETR persis 22%. Di sinilah letak peluang analisis. 2. Mengapa ETR Penting bagi...