Saputri, R. T., and R. S. Handayani. “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, vol. 8, no. 1, Apr. 2023, pp. 32-47, doi:10.23917/reaksi.v8i1.20702.