Fundamental factors and tax management as a measure of company performance during the Covid 19 pandemic in Indonesia case of LQ 45 shares on the Indonesia Stock Exchange (IDX)

Since The development of digitalization in the current era has an impact on various areas of people’s lives. Changes are very fast, fundamental by messing up the pattern of the old order to create a new order. This era is usually called the era of disruption. Disruption targets inefficient industries and areas. The emergence of the Covid-19 outbreak has contributed to accelerating the era of disruption. At the end of 2019 the world is facing a big problem. The financial sector regulatory and supervisory authority (OJK) stated that the COVID-19 pandemic had had a very heavy impact. One of them is the Composite Stock Price Index (IHSG). COVID-19 is an important factor contributing to market inefficiencies, creating opportunities for traders and speculators to profit. The research objective is to know and explain company performance as represented by stock price (Y) as the dependent variable which can be influenced by several independent variables, in this case including the fundamental factors namely Return on Assets (ROA), Return on Earnings (ROE), Book Value per Share (BVS) and Earning Per Share (EPS) and deferred tax expense. This study uses a quantitative method with secondary data obtained from annual reports from 2018 to 2022. The population consists of LQ-45 companies listed on the IDX from 2018 to 2022. The sample is determined through purposive sampling. The research was analyzed using multiple linear regression methods.