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Journal : Akuntansi'45

Tax Avoidance Pasca Pandemi Covid 19: Studi Pada Perusahaan Farmasi Yang Terdaftar di BEI Juliati
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.3384

Abstract

This research is to determine the level of tax avoidance after the Covid-19 pandemic because the government has prepared various kinds of fiscal rules for taxpayers to pay taxes according to applicable regulations. Design/methodology/approach: The research methods used are descriptive and quantitative. The variable used was tax avoidance measured using ETR and CETR. The test was conducted using different levels of tax avoidance before and after covid 19. The expected research result is that the level of tax avoidance is getting smaller because the government has provided a lot of regulatory leeway during the Covid-19 pandemic. Therefore, after the Covid-19 pandemic, taxpayers are expected to increase ETR and CurrentETR.
Co-Authors Adam, Mirza Fahrani Afi, Nur Agil, Muhammad Fauzan Ahmad Ain, Imelja Nurul Aisyah Aisyah Aisyah Almusawir Alpidsyah Putra Alvitra, Reskyta May Aminarti, Ria Ananda, Kasih Andi Ima Andika Arisetyawan, Andika Annisa Nurul Islami Aprilianty, Ardhini Ariefriqasyi, Teuku M Arsi, Putri Ainun Atiqah, Afaf Azhari, Evy Bancin, Suci Lestari Cahaya Amaliah Darwis Chalaska, Nadia Dalimunte, Sofy Delfiana Daulay, Siti Yuli Khairani Delimayani Delimayani Desi Apriyanti Devi Andriani Dian mentari putri Diana, Andi Rezki Dinda Aldila Dini Andriyani Dwi Koernia Putri Fareza Januwarti Fitria Annisa Fransyaigu, Ronald Gaol, Yani M Lumban Hamliati Hamzah Taba, Hamzah Hanung Triatmoko Helsandy, Nazwa Alayda Herli Salim Hilmi, Muhammad Hanif Intan Purnama Dewi Irwan Mariyadi Juliana, Sri Juliani, Melly Junaeda, St. Kamsilaniah Khairalayali Lestari, Ida Puji Luthfiah, Naila Maharani, Nur Indah Manik, Aisah Wahdini Maulidya, Dara Mazlan Ahmad Melisa Fitri Meri Padila Mirjayadi I muh Muh. Basyir Usman Muh. Khaerul Fajran Musyafa?ah, Anis Mutmainna, Inah Nabila Syafira Nazwa, Farah Nesriati Ningsi, Bahagia Fitri Nira Andayani NOVITASARI Nurlina Nurul Fatwa Jamaluddin Octananda, Salta Purba, Susilawati Putri, Febrina Ramadhani, Siti Ratnasari Rini Susanti RONALD FRANSYAIGU Sandi Sasmin Satrina Sawitri, Meliani Sebayang, Apri Boy Sembiring, Satria Doni Shinta Trimulya Siise, Kasmira Simamora, Khairunnida Br Siregar, Khairunnisa Luthfi Siregar, Rhaudatul Ilmi Sirlia Salsabila Bren Sri Suranta, Sri Stakhis, Handriwan Tamzilal Padhamara, Jesica Khofifah Ulfah, Salwa Wahyu Perdana Wibowo, Brigitha Maura Adelia Yanti Yunita Adriani Yusuf Yusuf, Ode Yahyu Herliany zahwa, Aisyka Meutya Zaikar Faisal