Corporate Tax Aggressiveness in Indonesia: A Study of the Pandemic and Post-Pandemic Periods
Alfita Rakhmayani, M. Syahiro

Vocational School, Business and Finance Department, Diponegoro University

Abstract

Purposes: This study aims to analyze changes in corporate tax aggressiveness between the pandemic period and the post-pandemic period.
Methods: This research employs a quantitative approach. The population consists of all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The main variable in this study is tax aggressiveness, measured using the Effective Tax Rate (ETR). Data processing was conducted using SPSS version 26. The data analysis was carried out through several stages, including descriptive statistics, normality tests (Kolmogorov-Smirnov or Shapiro-Wilk), and the Wilcoxon Signed-Rank Test.
Results: The Wilcoxon test results show a Z-statistic value of -0.820 and a significance level (Asymp. Sig. 2-tailed) of 0.412. Since the significance value is greater than 0.05 (p > 0.05), it can be concluded that there is no statistically significant difference between tax aggressiveness during and after the pandemic. Therefore, there is no significant change in tax aggressiveness across the two periods.
Conclusion and suggestion: Based on the Wilcoxon Signed Ranks Test, it is evident that there is no significant difference in the level of tax aggressiveness between the pandemic and post-pandemic periods. This finding indicates that corporate tax strategies tend to remain stable and do not significantly shift, despite changes in economic conditions and government policies. Future research may expand the observation period by comparing tax aggressiveness before, during, and several years after the pandemic to better capture long-term trends.

Keywords: Agency Theory, COVID-19 Pandemic, Effective Tax Rate, Legitimacy Theory, Tax Aggressiveness

Topic: Taxation