Differences In Tax Avoidance Behavior Before And During Covid 19 In Non Cyclical Customer Companies On The Indonesia Stock Exchange

The purpose of the study is to test and find empirical evidence of differences in tax avoidance behavior before and during the Covid-19 pandemic in Non-Cyclical Consumer companies on the Indonesia Stock Exchange in 2018-2021. The results of the Wilcoxon signed rank test show that the significance value of the comparison of tax avoidance before and during Covid 19 is 0.050, smaller than the significance parameter = 0.10, (0.050 < 0.10), which means that there are differences in tax avoidance before and during Covid 19. The negative ranks value or value during the pandemic < before the pandemic as many as 25 observation samples which show that there is a decrease in the value of tax avoidance during the pandemic when compared to the period before the pandemic. The positive ranks or values during the pandemic > before the pandemic were 18 observation samples which showed that there was an increase in the value of tax evasion during the pandemic when compared to the period before the pandemic. So it can be concluded that the most data is data with the value of tax avoidance before the pandemic is greater than the value during the pandemic, which means there is an increase in tax avoidance during the pandemic.