Dian Indriana Hapsari, and Juli Ratnawati. “Did COVID-19–Era Tax Incentives Coincide With Changes in Corporate Tax Avoidance? Evidence from Indonesia (2019–2020)”. International Journal of Economics and Management Research, vol. 5, no. 1, Jan. 2026, pp. 672-84, doi:10.55606/ijemr.v5i1.732.