Valdiansyah, R.H., Hartati, A.N.S. and Puspitasari, D. 2024. Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect. EQUITY: JURNAL EKONOMI, MANAJEMEN, AKUNTANSI. 27, 2 (Dec. 2024), 147–170. DOI:https://doi.org/10.34209/equ.v27i2.9262.