Rachmawati, N.A. and Fitriana, A. 2021. The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness. ACCRUALS (Accounting Research Journal of Sutaatmadja). 5, 01 (Mar. 2021), 38–53. DOI:https://doi.org/10.35310/accruals.v5i01.606.