Jurnal Akuntansi, Vol 9 No. 2, Juli 2022 p-ISSN 2339-2436 Http://doi.org/10.30656/Jak.V9i2.4392 e-ISSN 2549-5968 Jurnal Akuntansi : Kajian Ilmiah Akuntansi 159 | Akuntansi DETERMINANT OF TAX AVOIDANCE DURING COVID-19 PANDEMIC ON TOURISM, RESTAURANT, AND HOTEL COMPANIES IN INDONESIA STOCK EXCHANG Lulu Nailufaroh nailufarohlulu@gmail.com, Prodi Akuntansi, Universitas Serang Raya Dian Maulita maulita.dian@gmail.com, Prodi Akuntansi, Universitas Serang Raya Abstract Indonesia's tourism industry occupies a third in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the covid-19 virus pandemic at the beginning of 2020. Due to the arrival of the coronavirus, the government was forced to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has dramatically impacted the decline in economic progress. Thus, income in the tourism sector is reduced. Thus, revenue in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that impact tax avoidance during the coronavirus pandemic on companies that included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The collected research data will be processed by using multiple regression analysis. The sample selection technique is determined based on the criteria. The results of this research prove that profitability and company size has a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committees do not affect on tax avoidance. Keywords: profitability, institutional ownership, firm size, and audit committee with tax avoidance INTRODUCTION The tourism sector has a vital role in economic conditions in Indonesia. According to data, the tourism sector supports 4.8% of GDP (Gross Domestic Product). Although it only contributes 4.8%, the tourism sector is considered vital because it is the focus of other business actors, including MSMEs (Small and Medium Enterprises) (CNN Indonesia, 2020). However, the economic effects of the COVID-19 pandemic have caused recessions in all countries, including Indonesia. Economic growth slowed in the first quarter of 2020, and negative growth in the second and third quarters of 2020 (ILO, 2020). The global travel industry experienced its worst year in 2020 since the coronavirus pandemic, with tourist arrivals from outside Indonesia down 74% compared to 2019. According to the United Nations World Tourism Organization (UNWTO), the decline means revenues were reduced by as much as $1.3 trillion, or 11 times the decline caused by the economic crisis in 2009. All regions of the world are experiencing a slump in income in the tourism sector. Asia and Asia Pacific led the way with a decline of 84%, and the Middle East and Africa fell by 75%. Europe is down 70% and the US is down 69% (SWA, 2021).