ANALISIS PERBANDINGAN AGRESIVITAS PAJAK SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN FARMASI

Abstract

The Covid-19 pandemic has resulted in a decrease in state revenue and an increase in state spending, which prompted the Indonesian government to issue fiscal policy as an effort to save the national economy. However, in this context, tax avoidance practices by pharmaceutical sector companies are a significant problem, with the Tax Justice Network recording lost tax revenues reaching US $ 4.86 billion per year or equivalent to Rp69.1 trillion. This study aims to empirically examine the Tax Avoidance of Pharmaceutical Sector Companies Before and After the Covid-19 Pandemic. This study uses the Effective Tax Ratio (ETR) as a proxy or measure of tax avoidance. This type of research is descriptive research, using secondary data on the company's financial statements with data analysis techniques using the Paire sample T-Test. The population of this study is pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019 and 2021-2022. The results prove that there are differences in tax aggressiveness before and after the Covid-19 pandemic. The Covid-19 pandemic has had a significant impact on the practice of tax aggressiveness of pharmaceutical sector companies in Indonesia, as evidenced by the difference in tax avoidance before and after the Covid-19 pandemic based on the Effective Tax Ratio (ETR) proxy.