Memed Sueb, Ilya Avianti, and Rizki Alaika. “Impact of Covid-19: Earnings Management and Corporate Income Tax Reduction in Indonesia”. Kurdish Studies 12, no. 2 (February 1, 2024): 1493–1504. Accessed December 11, 2025. http://kurdishstudies.net/menu-script/index.php/KS/article/view/2014.