The Effect of Leverage on Tax Avoidance in Hospitality Companies During COVID-19 Pandemic

Christiawan, Yulius Jogi and NOVANTI, TASYA AMELIA and FRANSISCA, JASMINE ANATASYA (2023) The Effect of Leverage on Tax Avoidance in Hospitality Companies During COVID-19 Pandemic. In: The 2023 Penang International Conference of Project Management, 24-06-2023 - 24-06-2023, Penang - Malaysia.

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Abstract

The effect of leverage on tax avoidance has been studied before, but there has been no research for this to Covid and the hotel industry. The lack of tourism activities, company trips resulted in the hotel industry experiencing to deficit. At the time of COVID-19 it is suspected that it will influence tax avoidance behavior that occurs in the hotel industry. So, the purpose of this study is to investigate the impact of leverage on tax avoidance in the hotel business during the COVID-19 pandemic as well as covid moderation on the effect of leverage on tax avoidance. The research was conducted using quantitative analysis regression. The data that we examined were 17 companies in the hotel industry that were listed on the IDX. Data analysis was performed using the Gretl application and using multiple linear regression techniques. The results of the study show that the more debt a company has, the more that company did the tax avoidance. Due to limited data on companies that experience profits in 2019, before covid until 2021, after covid which was registered on the IDX, the research failed to prove that COVID-19 affected tax avoidance behavior in the hotel industry

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