Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort manage by managers meet the expected profit level obtain personal gain. The Covid-19 pandemic has caused government issue various tax incentives that individuals and companies can utilize. Under these conditions, as internal party its expectations. This study examines differences before during effect of on aggressiveness. data from this are statements manufacturing listed Indonesia Stock Exchange. sampling method purposive sampling. analytical used comparative test multiple regression analysis. results same avoidance, accrual management, actual pandemic. also concludes real negatively affects aggressiveness, while does not. research indicates needs increase supervision control over possible avoidance carry out. While