Oktyawati D, Siregar HO, Rumiyati R. Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia): . ijtc [Internet]. 2023 Apr. 13 [cited 2026 Mar. 5];4(2):236-49. Available from: https://ilomata.org/index.php/ijtc/article/view/718