The Government of the Republic of Indonesia requires a large amount of funding for development, the policy of reducing corporate income tax rates is aimed at stimulating tax. This study was conducted on companies listed on Indonesia’s Stock Exchange in 2019 and 2020 during the Covid-19 pandemic and the reduction in corporate income tax rates. From the population of 712 companies obtained a sample of 114 companies for two years. Data were analyzed using Kolmogorov Smirnov Test, Paired Samples T-Test and Independent Samples T-Test. Conclusions: 1) there were significant differences in earnings management before and after the decrease in corporate income tax rates for potential winner companies and potential loser companies. 2) There was no significant difference in discretionary accruals of potential winner companies and potential loser companies before the decrease in corporate income tax rates. 3) There was a significant difference in discretionary accruals of potential winner companies and potential loser companies after the decrease in corporate income tax rates.