Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

This study aims to investigate the effect of changes in corporate income tax rates as company's external uncertainty on avoidance, which make companies engage avoidance practices ensure future benefits and increase value. Using agency theory basis for analyzing, this uses a quantitative approach processes data using linear regression method with sample consumer non-cyclical industry 2018-2020 period. The processed results show that does not positively affect avoidance. Changes policy system uncertain companies, causing managers Fluctuating will burden future, so tend carry out planning aggressively is carried intensely be more inclined research has implications government's considerations making adjustments or gap even bigger business people. Therefore, it necessary support prevent an evasion opportunistic actor. In addition, also contributes theoretically literature relationship between uncertainty, benefits, agency, novelty offered analyze reducing occurred Indonesia due covid-19 pandemic behavior.