Saputri, R.T. and Handayani, R.S. 2023. Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020). Riset Akuntansi dan Keuangan Indonesia. 8, 1 (Apr. 2023), 32–47. DOI:https://doi.org/10.23917/reaksi.v8i1.20702.