This study aims to examine, analyze and compare the effect of external funding and sales growth on tax avoidance during the Covid-19 pandemic. The population used in this study was 195 companies, while the sample taken is 110 companies in trade, service and investment sector companies listed on the Indonesia Stock Exchange for the period 2018-2021 using purposive sampling.
This type of research data is quantitative. The data analysis technique in this research is using descriptive statistical analysis, panel data analysis, classical assumption test, hypothesis testing and coefficient of determination test. Data processing in this study used the Eviews version 10 program.
The results of this study indicate that external funding measured using DER has no significant effect on tax avoidance as measured using GAAP ETR with a significance of 0,5948. Sales growth as measured by GOS has a significant effect on tax avoidance with a significance of 0,0393. External funding and sales growth have no significant effect on tax avoidance with a significance of 0,094.