MANAJEMEN LABA, TRANSFER PRICING, DAN PENGHINDARAN PAJAK SEBELUM DAN PADA MASA PENDEMI COVID-19

Authors

  • Sartika Wulandari Universitas Stikubank
  • Rachmawati Meita Oktaviani Universitas Stikubank
  • Sunarto Universitas Unisbank

DOI:

10.33395/owner.v7i2.1329

Abstract

The Covid-19 pandemic has caused uncertainty that must be faced by companies, including causing a decrease in revenue which results in a tax burden borne by the company. Tax avoidance is designed to reduce the tax burden, it can be the main agenda of company management, especially when experiencing financial difficulties. This study aims to provide empirical evidence regarding the effect of earnings management and transfer pricing on tax evasion, as well as examine differences in tax evasion before and during the Covid-19 pandemic. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. By using purposive sampling technique, data were obtained from 62 companies. The data analysis technique uses Eviews version 11. The results show that earnings management has no effect on tax evasion, and transfer pricing has a significant positive effect on tax evasion. After conducting a different test with the Wilcoxon Non-Parametric Test, it can be concluded that there is no difference in tax evasion before and during the Covid-19 pandemic.

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Published

2023-01-17

How to Cite

Wulandari, S., Oktaviani, R. M. ., & Sunarto, S. (2023). MANAJEMEN LABA, TRANSFER PRICING, DAN PENGHINDARAN PAJAK SEBELUM DAN PADA MASA PENDEMI COVID-19. Owner : Riset Dan Jurnal Akuntansi, 7(2). https://doi.org/10.33395/owner.v7i2.1329