摘要：Khazanah Holdings Berhard International is the parent company of Malaysianorigin ultimate shareholder of PT Bank Niaga Tbk and PT Bank Lippo Tbk.Khazanahs 93% controlling stake in Bank Lippo through SantubongInvestment BV and Greatville, while 63% ownership stake in Bank Niaga viaCIMB Group. Khazanah Holdings Berhard International in December 2007 andhas announced its intention to merged Bank Niaga and Bank Lippo in order tomeet the BI requirements of Policy No. 8/16/PBI/2006 Single or Single PresecePolicy (SPP). As a basic consideration of merging the two banks with theconstraints of taxation, the author tries to analyze financial statements with theassumption that the two banks merged in May 2008 (source: Rather IstikWahyuni detikfinance; Thursday, 21/02/2008 12:39 pm).. This is in accordanceLPPI opinion (1995, 137). And analyze the tax through the Law Number 17Year 2000. Both the above analysis tools used to analyze the performance andthe taxation of both banks. Where the period used is perJanuari 2008,perFebruari 2008, perMaret 2008, perApril 2008. And to know the advantage ordisadvantage as an indication of the merger assuming the merger.
