Saputri, Risma Talia, and Rr. Sri Handayani. 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):32-47. https://doi.org/10.23917/reaksi.v8i1.20702.