Agresivitas Pajak Pasca Penerapan PSAK 73 Di Perusahaan Industri Farmasi: Difference in Difference Analysis

Abstract

This study aims to determine changes in corporate tax aggressiveness after the application of Statement of Financial Accounting Standards (PSAK) 73. The sample of this research is the financial statements of pharmaceutical industry companies for the 2017-2020 period. The change impact test was performed using the Difference in Difference (DID) analysis technique in the panel data regression model. The results showed that the Pharmaceutical Industry companies affected by PSAK 73 experienced a decrease in the value of ETR by 7.08% after the implementation of PSAK 73 (increased tax aggressiveness) compared to companies that were not affected by PSAK 73. This study is expected to provide consideration for companies in formulating planning policies. taxes by taking into account the impact of the application of PSAK 73 and minimizing potential agency problems that may arise. For the Directorate General of Taxes (DGT), this research can be used as consideration in conducting tax audits or supervision.