Differences in Earning Management and Tax Avoidance Before and During the Covid-19 Pandemic (Case Study on Companies Affected by Pandemic)

DOI

10.2991/aebmr.k.220702.003How to use a DOI?

Keywords

Earning Management; Tax Avoidance; Pandemi covid-19

Abstract

This study aims to analyze and provide empirical evidence regarding Earning Management and Tax Avoidance companies in the trade, services, and investment sectors listed on the IDX in 2017-2020, variable both before the pandemic and during the Covid-19 pandemic. The design of this research is comparative, the data collection method used is documentation. Data collection technique in this research is documentation technique. The sampling method used is purposive sampling. The analytical method used is independent sample t-test analysis. From the results of the first Paired Sample T-Test, there is no a significant difference in the tax avoidance and earning management companies in the trade, services, and investment sectors listed on the IDX in 2017-2020, variable both before the pandemic and during the Covid-19 pandemic at a significance level of 5%.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Yuli Ardiany
AU  - Melli Herfina
AU  - Sri Yuli Ayu Putri
PY  - 2022
DA  - 2022/07/21
TI  - Differences in Earning Management and Tax Avoidance Before and During the Covid-19 Pandemic (Case Study on Companies Affected by Pandemic)
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 7
EP  - 15
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.003
DO  - 10.2991/aebmr.k.220702.003
ID  - Ardiany2022
ER  -