Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia
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Abstract
ABSTRACT
Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to taxpayers affected by the Covid-19 pandemic. However, the company considers the program as one of the loopholes to practice tax avoidance. This study aims to look at the differences in tax avoidance practices before and during the Covid-19 pandemic. The type of data used is quantitative data derived from the annual financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample of this research was taken based on purposive sampling using certain criteria so as to get 78 samples from 39 manufacturing companies. The method used in this study is paired samples t-test analysis using the IBM SPSS Statistics 24 tool. Based on the results of this study, it shows that there is an increase in tax avoidance practices during the Covid-19 pandemi. This resulted in a decrease in state tax revenues during 2020.
ABSTRAK
Lemahnya kondisi ekonomi dimasa pandemi Covid-19 mengakibatkan turunnya penerimaan pajak di Indonesia. Pemerintah berupaya untuk meningkatkan kegiatan ekonomi dengan cara memberikan program insentif perpajakan kepada wajib pajak yang terkena dampak pandemi Covid-19. Namun perusahaan menganggap program tersebut sebagai salah satu celah untuk melakukan praktik penghindaran pajak. Penelitian ini bertujuan untuk melihat perbedaan praktik penghindaran pajak sebelum dan saat pandemi Covid-19. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2020. Sampel penelitian ini diambil berdasarkan purposive sampling dengan menggunakan beberapa kriteria tertentu sehingga mendapatkan 78 sampel dari 39 perusahaan manufaktur. Metode yang digunakan dalam penelitian ini yaitu analisis paired samples t-test dengan menggunakan alat bantu IBM SPSS Statistics 24. Berdasarkan hasil penelitian ini menunjukkan bahwa terjadi peningkatan praktik penghindaran pajak pada saat pandemi Covid-19. Sehingga mengakibatkan penerimaan pajak Negara selama tahun 2020 mengalami penurunan.
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