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All Journal Media Akuntansi dan Perpajakan Indonesia (MAPI)
Pramesti Regista Cahyani
Universitas Ciputra Surabaya
Economics, Econometrics & Finance

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PERBANDINGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN DI MASA PANDEMI COVID-19 Studi Kasus: Perusahaan Sektor Barang Konsumen Non-Primer Tahun 2017–2020 Pramesti Regista Cahyani
Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v4i2.3713

Abstract

This study was conducted to compare earnings management and tax avoidance before the pandemic and during the Covid-19 pandemic in non-primary consumer goods sector companies. The existence of a pandemic causes economic conditions to become unstable. People are becoming more conservative in spending their money on primary needs and medicines so that non-primary goods have the potential to experience a decrease in income. Therefore, there is a potential loophole for these companies to take earnings management and tax avoidance actions to maintain company liquidity. In this study, earnings management is measured by a specific accrual model, namely by comparing the accrual of working capital with sales/ income. Meanwhile, tax avoidance is measured by the CETR ratio. The object of this research is non-primary consumer goods sector companies listed on the Indonesia Stock Exchange. The data used uses secondary data in the 2017–2020 financial statements. The test was carried out using a different test method or paired-sample t test which was normally distributed. The results of this study are that there is a significant difference in earnings management before and during the pandemic, while in tax avoidance before and during the pandemic there is no significant difference.
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