Research Article
Do Business Strategy Affects To Tax Avoidance While Pandemic Covid-19?
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341224, author={Panca Wisesa and Fajar Gustiawaty Dewi and Fitra Dharma}, title={Do Business Strategy Affects To Tax Avoidance While Pandemic Covid-19?}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={business strategy prospector defender tax avoidance covid-19}, doi={10.4108/eai.13-9-2023.2341224} }- Panca Wisesa
Fajar Gustiawaty Dewi
Fitra Dharma
Year: 2023
Do Business Strategy Affects To Tax Avoidance While Pandemic Covid-19?
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341224
Abstract
In 2020-2022, The world infected with COVID-19. Economic activity was slowdown because employee/labor were unable to work and the industries almost stopped doing production / operational activities. During the pandemic, the Government issued several fiscal policies such as reducing the Corporate Income Tax rate, and others. On the other hand, company management must also think about the business strategy which will make them survives until the pandemic is over. The main problem will be interested to research is whether the company will continue to strive to carry out business strategies that have an impact on increasing tax avoidance activities during the COVID-19 Pandemic. This research objects are manufacturing companies listed on the IDX in 2020-2022. Refer to our empirical research, we found that Defender performs higher tax avoidance activities than Prospector and Analyzer while COVID-19 Pandemic.
