It doesn’t matter for most drugs, as long as you can tolerate the taste. There is a gastric ulcers medicine that’s basically a weapons-grade concentrate of chili pepper, eating it raw will cause most people to vomit. Some rare drugs react poorly with saliva, and there are also drugs which are designed to dissolve not in your stomach but in your intestines, but those are usually not capsules but thumb-sized pills with coating so thick you won’t be able to chew through it.