You may not pigtail two branch circuits' neutrals (grounded conductors) to become one because you ran out of holes in the neutral bus bar. You may not put two neutrals into one hole.
But you may pigtail two or more branch circuit ground wires (equipment grounding conductors) to become one, say, to free up holes in the bus bar. The pigtail itself must be of the size of the larger(est) EGC. Also you may put two EGCs of the same size into one hole, not criss crossing. (The set screw will probably not hold both in place if they are of different sizes.)
Some jurisdictions do not permit pigtailing (and splicing) in the panel, even one for one so as to extend an otherwise too short wire). This is sorta' silly since you would end up withdrawing the branch circuit cable from the panel, installing a junction box nearby, and adding a sufficiently long cable to continue on to the panel.
Some jurisdictions do not allow circuit conductors to pass through a panel, including conductors in conduits entering and then exiting with no splice, while permitting splicing on a pigtail to extend a too short wire.
(added later) For two incoming cables to be served by one breaker (technically being one branch circuit), pigtailing the neutrals is optional, although if the cables are assigned to separate breakers later, the neutrals will need to be given their own holes in the bus bar.
The significance of required pigtailing of neutrals applies to outlet boxes and when dealing with a feed and a downstream continuation, which is not the case in the panel here. In an outlet box, if the feed and continuing hot are connected directly to each other, then their corresponding neutrals must be connected directly to each other with a pigtail as needed to reach the receptacle or other device in the box. This prevents leaving the two neutral ends loose while the hot wires remain connected should the receptacle be removed for some reason or other. If the power was on and a light downstream remained switched on, the continuing loose neutral end would end up hot.