TINDAKAN TAX AVOIDANCE SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2021

Nadira Ambarwati

Abstract


The research aims to determine tax avoidance actions before and after the Covid-19 pandemic. This research is a quantitative research. The population in this research is Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021 with 75 ETR samples, 61 CETR samples and 86 BTD samples taken using a purposive sampling method. The result of this study concluded that there were no differences in tax avoidance before and after the Covid-19 pandemic, both when measured using ETR, CETR and BTD

Keywords: Book Tax Difference; Cash Effective Tax Rate; Effective Tax Rate; Covid-19 Pandemic; Tax Avoidance


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DOI: https://doi.org/10.31326/.v5i1.1992

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