Factors impact in tax avoidance practices before and during the COVID-19 pandemic

This study aims to obtain empirical evidence regarding the effect of sales growth, corporate risk, and inventory intensity on tax avoidance practice and whether there are significant differences in tax avoidance practice before and during the COVID-19 pandemic. The theory used in this research is agency theory and positive accounting theory. This research was conducted by taking the population of manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. Using the purposive sampling method per predetermined criteria, researchers obtained 51 sample companies. The data analysis technique used is multiple linear regression analysis and different tests. The results obtained are that sales growth and corporate risk variables have a negative effect on tax avoidance practice and inventory intensity positively affects tax avoidance practice. Meanwhile, there was no significant difference in tax avoidance before and during the COVID-19 pandemic. Keywords: Sales Growth, Corporate Risk, Inventory Intensity, Tax Avoidance, Covid-19