<![CDATA[This study aims to analyze the differences in corporate tax avoidance practices in Indonesia before and after the COVID-19 pandemic, with a focus on 2019 and 2020. The background of this study is the low tax ratio in Indonesia, which is mostly caused by the high rate of tax evasion, which was recorded at Rp 67.6 trillion in 2020. The research method used is quantitative with purposive sampling techniques. The study population consisted of 206 companies listed on the Indonesia Stock Exchange (IDX), with 91 companies selected as samples. The study variable was the rate of tax avoidance in 2019 and 2020, which was analyzed using a statistical test paired sample t-test. The results of the study show that there are significant differences in tax avoidance practices before and during the pandemic. These findings indicate that the global health crisis conditions also affect the company's strategy in managing tax liabilities, both through internal policy adjustments and responses to government regulations. This research contributes to academic and practical understanding of the dynamics of tax avoidance in times of crisis, and can be a reference for policymakers in formulating strategies to improve tax compliance in Indonesia.]]>
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