Affiliation:
1. Maros Muslim University, Indonesia
Abstract
Objective - This study aims to compare the level of tax avoidance in manufacturing companies before and during the
COVID-19 pandemic. This study uses a descriptive quantitative approach.
Methodology/Technique – The objects studied are manufacturing companies listed on the Indonesia Stock Exchange in
2019 and 2020. The sample selection uses the purposive sampling method.
Findings - The results of the study were seen based on a table analysis containing the ETR value of each sample company.
The results showed there was a significant increase from 2019 to 2020. The practice of tax avoidance by manufacturing
companies in the food and beverage sub-sector, as well as the industrial sub-sector showed an increase from 2019 as much
as 24% to 53% in 2020.
Novelty - This is because several companies with ETR values above 25% in 2019 will actually be below 25% in 2020.
There are several reasons that underlie this tax avoidance, such as the declining financial stability of each company in
2020, significantly reduced profits in 2020, and less global economic stability.
Type of Paper: Empirical.
JEL Classification: M41, M49.
Publisher
Global Academy of Training and Research (GATR) Enterprise
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