id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-718	Oktyawati, Dianila; Siregar, Hilda Octavana; Rumiyati, Rumiyati	Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia): 	2023	14	.pdf	application/pdf	5362	290	49	Earnings management is divided into two, namely accrual earnings management and actual earnings management (Gunny, 2010). Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain.	cache/ijtc-718.pdf	txt/ijtc-718.txt