id	sid	eid	entity	type
faba-260	1	1	151	CARDINAL
faba-260	1	2	7	CARDINAL
faba-260	1	3	2	CARDINAL
faba-260	1	4	2025	DATE
faba-260	1	5	issn 2603-5324	PERSON
faba-260	1	6	csr	ORG
faba-260	1	7	agengsriwardana1	PERSON
faba-260	1	8	dwi	ORG
faba-260	1	9	2	CARDINAL
faba-260	1	10	armin4	ORG
faba-260	1	11	palembang	ORG
faba-260	1	12	indonesia1	ORG
faba-260	1	13	palembang	ORG
faba-260	1	14	indonesia2	ORG
faba-260	1	15	palembang	ORG
faba-260	1	16	indonesia3	PERSON
faba-260	1	17	palembang	ORG
faba-260	1	18	indonesia4	GPE
faba-260	2	1	29	CARDINAL
faba-260	2	2	january 2025	DATE
faba-260	2	3	29	CARDINAL
faba-260	2	4	16	CARDINAL
faba-260	2	5	the indonesia stock exchange	ORG
faba-260	2	6	2021–2023	CARDINAL
faba-260	3	1	87	CARDINAL
faba-260	3	2	18	CARDINAL
faba-260	7	1	csr	ORG
faba-260	8	1	csr	ORG
faba-260	10	1	csr	ORG
faba-260	14	1	jel	ORG
faba-260	15	1	1 dwi_septa_aryani09@univ-tridinanti.ac.id 2 sasiska_rani@univ-tridinanti.ac.id	QUANTITY
faba-260	15	2	3* kusminaini_armin@univ-tridinanti.ac.id 4	QUANTITY
faba-260	15	3	aryani	PERSON
faba-260	15	4	rani	PERSON
faba-260	15	5	armin	PERSON
faba-260	15	6	7	CARDINAL
faba-260	15	7	2	CARDINAL
faba-260	15	8	2025	DATE
faba-260	16	1	152	CARDINAL
faba-260	16	2	2020	DATE
faba-260	21	1	dwimulyani 2019	PERSON
faba-260	27	1	2023	CARDINAL
faba-260	28	1	the ministry of finance	ORG
faba-260	28	2	indonesia	GPE
faba-260	28	3	9.76%	PERCENT
faba-260	28	4	2019	DATE
faba-260	28	5	8.33%	PERCENT
faba-260	28	6	2020	DATE
faba-260	28	7	9.11%	PERCENT
faba-260	28	8	2021	DATE
faba-260	28	9	10.38%	PERCENT
faba-260	28	10	2022	CARDINAL
faba-260	28	11	10.32%	PERCENT
faba-260	28	12	2023	CARDINAL
faba-260	30	1	two	CARDINAL
faba-260	32	1	2019–2023	CARDINAL
faba-260	32	2	indonesia	GPE
faba-260	32	3	covid-19	PRODUCT
faba-260	35	1	nabila	PERSON
faba-260	35	2	2023	CARDINAL
faba-260	35	3	2024	CARDINAL
faba-260	35	4	csr	ORG
faba-260	36	1	csr	ORG
faba-260	37	1	csr	ORG
faba-260	38	1	one	CARDINAL
faba-260	38	2	csr	ORG
faba-260	39	1	csr	ORG
faba-260	41	1	adi	PERSON
faba-260	41	2	2020	DATE
faba-260	41	3	2024	CARDINAL
faba-260	41	4	csr	ORG
faba-260	42	1	2023	CARDINAL
faba-260	42	2	2024	CARDINAL
faba-260	42	3	csr	ORG
faba-260	43	1	csr	ORG
faba-260	43	2	nabila	NORP
faba-260	43	3	2023	CARDINAL
faba-260	44	1	2023	CARDINAL
faba-260	46	1	2024	CARDINAL
faba-260	48	1	2023	CARDINAL
faba-260	51	1	2024	CARDINAL
faba-260	51	2	nabila	PERSON
faba-260	51	3	2023	CARDINAL
faba-260	52	1	putra et al	GPE
faba-260	52	2	2025	DATE
faba-260	52	3	agustina	PERSON
faba-260	52	4	2020	DATE
faba-260	53	1	csr	ORG
faba-260	54	1	rani et al	PERSON
faba-260	54	2	2023	CARDINAL
faba-260	58	1	aryani	PERSON
faba-260	58	2	rani	PERSON
faba-260	58	3	armin	PERSON
faba-260	58	4	7	CARDINAL
faba-260	58	5	2	CARDINAL
faba-260	58	6	2025	DATE
faba-260	59	1	153	CARDINAL
faba-260	61	1	the indonesia stock exchange	ORG
faba-260	61	2	2021-2023	CARDINAL
faba-260	62	1	csr	ORG
faba-260	62	2	indonesia	GPE
faba-260	63	1	two	CARDINAL
faba-260	63	2	michael jensen	PERSON
faba-260	63	3	william meckling	PERSON
faba-260	63	4	1976	DATE
faba-260	64	1	two	CARDINAL
faba-260	70	1	dowling	PERSON
faba-260	70	2	pfeffer	PERSON
faba-260	70	3	1975	DATE
faba-260	73	1	rani et al	PERSON
faba-260	73	2	2024	CARDINAL
faba-260	78	1	2021	CARDINAL
faba-260	80	1	setiawan	PERSON
faba-260	80	2	2016	DATE
faba-260	81	1	2022	CARDINAL
faba-260	81	2	1	CARDINAL
faba-260	81	3	csr	ORG
faba-260	83	1	2023	CARDINAL
faba-260	83	2	csr	ORG
faba-260	85	1	2021	CARDINAL
faba-260	85	2	csr	ORG
faba-260	86	1	aryani	PERSON
faba-260	86	2	rani	PERSON
faba-260	86	3	armin	PERSON
faba-260	86	4	7	CARDINAL
faba-260	86	5	2	CARDINAL
faba-260	86	6	2025	DATE
faba-260	87	1	154	CARDINAL
faba-260	88	1	csr	ORG
faba-260	88	2	1	CARDINAL
faba-260	88	3	csr	ORG
faba-260	90	1	2023	CARDINAL
faba-260	90	2	2	CARDINAL
faba-260	90	3	1	CARDINAL
faba-260	90	4	0	CARDINAL
faba-260	91	1	nj	ORG
faba-260	91	2	2023	CARDINAL
faba-260	94	1	2021	CARDINAL
faba-260	96	1	al.2020	GPE
faba-260	97	1	2022	CARDINAL
faba-260	97	2	ci	PERSON
faba-260	97	3	3	CARDINAL
faba-260	98	1	2023	CARDINAL
faba-260	99	1	2017	CARDINAL
faba-260	100	1	2022	CARDINAL
faba-260	100	2	4	CARDINAL
faba-260	100	3	csr	ORG
faba-260	101	1	miftah 2020	FAC
faba-260	102	1	csr	ORG
faba-260	103	1	2020	DATE
faba-260	103	2	adi	PERSON
faba-260	103	3	2020	DATE
faba-260	103	4	2024	CARDINAL
faba-260	107	1	2023	CARDINAL
faba-260	107	2	putri	PERSON
faba-260	107	3	2024	CARDINAL
faba-260	107	4	nabila	PERSON
faba-260	107	5	2023	CARDINAL
faba-260	110	1	aryani	PERSON
faba-260	110	2	rani	PERSON
faba-260	110	3	armin	PERSON
faba-260	110	4	7	CARDINAL
faba-260	110	5	2	CARDINAL
faba-260	110	6	2025	DATE
faba-260	111	1	155	CARDINAL
faba-260	112	1	2024	CARDINAL
faba-260	113	1	2023	CARDINAL
faba-260	113	2	putri	PERSON
faba-260	113	3	2024	CARDINAL
faba-260	113	4	nabila	PERSON
faba-260	113	5	2023	CARDINAL
faba-260	114	1	annual	DATE
faba-260	114	2	2024	CARDINAL
faba-260	115	1	putra et al	LOC
faba-260	115	2	2025	DATE
faba-260	119	1	csr	ORG
faba-260	121	1	csr	ORG
faba-260	122	1	azis et al	PERSON
faba-260	122	2	2024	CARDINAL
faba-260	122	3	2024	CARDINAL
faba-260	128	1	nabila & kartika	ORG
faba-260	128	2	2023	CARDINAL
faba-260	128	3	2022	CARDINAL
faba-260	129	1	1	CARDINAL
faba-260	130	1	csr	ORG
faba-260	131	1	87	CARDINAL
faba-260	131	2	the indonesia stock exchange	ORG
faba-260	132	1	1	CARDINAL
faba-260	132	2	the indonesia stock exchange	ORG
faba-260	132	3	20212023	DATE
faba-260	133	1	2	CARDINAL
faba-260	133	2	annual	DATE
faba-260	133	3	aryani	PERSON
faba-260	133	4	rani	PERSON
faba-260	133	5	armin	PERSON
faba-260	133	6	7	CARDINAL
faba-260	133	7	2	CARDINAL
faba-260	133	8	2025	DATE
faba-260	134	1	156	CARDINAL
faba-260	134	2	2021-2023	CARDINAL
faba-260	135	1	18	CARDINAL
faba-260	135	2	the indonesia stock exchange	ORG
faba-260	135	3	2021–2023	ORDINAL
faba-260	137	1	appendix 1	FAC
faba-260	138	1	annual	DATE
faba-260	138	2	2021	CARDINAL
faba-260	138	3	2023	CARDINAL
faba-260	139	1	three-year	DATE
faba-260	139	2	2021	CARDINAL
faba-260	139	3	covid-19	PRODUCT
faba-260	140	1	three	CARDINAL
faba-260	141	1	csr	ORG
faba-260	143	1	1	CARDINAL
faba-260	143	2	5	CARDINAL
faba-260	143	3	2	CARDINAL
faba-260	143	4	6	CARDINAL
faba-260	143	5	csr	ORG
faba-260	147	1	1	CARDINAL
faba-260	147	2	n min	PRODUCT
faba-260	148	1	max	PERSON
faba-260	149	1	54	CARDINAL
faba-260	149	2	0.02 0.88	QUANTITY
faba-260	149	3	csr	ORG
faba-260	149	4	0.97	CARDINAL
faba-260	149	5	54 0.01 0.83	MONEY
faba-260	149	6	54	CARDINAL
faba-260	149	7	4.09120	MONEY
faba-260	149	8	2025	CARDINAL
faba-260	149	9	0.2481	ORG
faba-260	150	1	0.02	CARDINAL
faba-260	150	2	only 2%	PERCENT
faba-260	151	1	0.88	CARDINAL
faba-260	152	1	0.20876	CARDINAL
faba-260	153	1	csr	ORG
faba-260	153	2	0.4324	CARDINAL
faba-260	153	3	csr	ORG
faba-260	154	1	aryani	PERSON
faba-260	154	2	rani	PERSON
faba-260	154	3	armin	PERSON
faba-260	154	4	7	CARDINAL
faba-260	154	5	2	CARDINAL
faba-260	154	6	2025	DATE
faba-260	155	1	157	CARDINAL
faba-260	155	2	0.08	CARDINAL
faba-260	155	3	only 8%	PERCENT
faba-260	156	1	csr	ORG
faba-260	156	2	0.97	CARDINAL
faba-260	157	1	csr	ORG
faba-260	158	1	0.3077	CARDINAL
faba-260	158	2	roughly 30%	PERCENT
faba-260	159	1	0.83	CARDINAL
faba-260	160	1	0.01	CARDINAL
faba-260	163	1	23.56	CARDINAL
faba-260	165	1	4.09	CARDINAL
faba-260	167	1	2	CARDINAL
faba-260	167	2	1 0.432	CARDINAL
faba-260	167	3	2 0.445	CARDINAL
faba-260	167	4	2025	CARDINAL
faba-260	167	5	first	ORDINAL
faba-260	167	6	csr	ORG
faba-260	167	7	43.2%	PERCENT
faba-260	168	1	56.8%	PERCENT
faba-260	169	1	second	ORDINAL
faba-260	169	2	44.5%	PERCENT
faba-260	170	1	second	ORDINAL
faba-260	170	2	44.5%	PERCENT
faba-260	171	1	3	CARDINAL
faba-260	171	2	54	CARDINAL
faba-260	172	1	0.0000000 std	QUANTITY
faba-260	172	2	0.15852029	ORG
faba-260	172	3	0.093	CARDINAL
faba-260	172	4	0.093	CARDINAL
faba-260	172	5	0.093	CARDINAL
faba-260	174	1	2	CARDINAL
faba-260	174	2	0.200c	CARDINAL
faba-260	175	1	2025	CARDINAL
faba-260	175	2	kolmogorov-smirnov	ORG
faba-260	175	3	0.200	CARDINAL
faba-260	175	4	0.05	CARDINAL
faba-260	177	1	agengsriwardana	PERSON
faba-260	177	2	aryani	PERSON
faba-260	177	3	rani	PERSON
faba-260	177	4	armin	PERSON
faba-260	177	5	7	CARDINAL
faba-260	177	6	2	CARDINAL
faba-260	177	7	2025	DATE
faba-260	178	1	158	CARDINAL
faba-260	178	2	4	CARDINAL
faba-260	178	3	csr	ORG
faba-260	178	4	1.076	MONEY
faba-260	178	5	0.931 1.074	CARDINAL
faba-260	178	6	0.998 1.002	CARDINAL
faba-260	178	7	2025	CARDINAL
faba-260	178	8	10	CARDINAL
faba-260	178	9	0.1	CARDINAL
faba-260	180	1	2	CARDINAL
faba-260	180	2	2	CARDINAL
faba-260	182	1	5	CARDINAL
faba-260	182	2	27	CARDINAL
faba-260	182	3	27	CARDINAL
faba-260	182	4	54	CARDINAL
faba-260	182	5	26	CARDINAL
faba-260	184	1	2	CARDINAL
faba-260	184	2	0.583	CARDINAL
faba-260	184	3	2025	CARDINAL
faba-260	184	4	aryani	PERSON
faba-260	184	5	rani	PERSON
faba-260	184	6	armin	PERSON
faba-260	184	7	7	CARDINAL
faba-260	184	8	2	CARDINAL
faba-260	184	9	2025	DATE
faba-260	185	1	159	CARDINAL
faba-260	185	2	0.583	CARDINAL
faba-260	185	3	0.05	CARDINAL
faba-260	186	1	one	CARDINAL
faba-260	189	1	6	CARDINAL
faba-260	191	1	2	CARDINAL
faba-260	191	2	2025	DATE
faba-260	191	3	2	CARDINAL
faba-260	191	4	0.05	CARDINAL
faba-260	192	1	csr	ORG
faba-260	194	1	multiple linear	ORG
faba-260	194	2	7	CARDINAL
faba-260	194	3	multiple linear	ORG
faba-260	194	4	-0.273 csr 0.509	GPE
faba-260	194	5	0.003	CARDINAL
faba-260	194	6	0.013	CARDINAL
faba-260	194	7	2025	CARDINAL
faba-260	195	1	7	CARDINAL
faba-260	195	2	8	CARDINAL
faba-260	196	1	multiple linear	ORG
faba-260	196	2	2	CARDINAL
faba-260	196	3	0.196 csr	GPE
faba-260	196	4	0.031	CARDINAL
faba-260	196	5	intensty*firm	ORG
faba-260	196	6	0.022	CARDINAL
faba-260	196	7	2025	CARDINAL
faba-260	196	8	2	CARDINAL
faba-260	196	9	0.242csr	CARDINAL
faba-260	196	10	0.521ci	CARDINAL
faba-260	196	11	8)	CARDINAL
faba-260	196	12	agengsriwardana	PERSON
faba-260	196	13	aryani	PERSON
faba-260	196	14	rani	PERSON
faba-260	196	15	armin	PERSON
faba-260	196	16	7	CARDINAL
faba-260	196	17	2	CARDINAL
faba-260	196	18	2025	DATE
faba-260	197	1	160	CARDINAL
faba-260	197	2	9	CARDINAL
faba-260	197	3	1	CARDINAL
faba-260	197	4	csr	ORG
faba-260	197	5	0.003	CARDINAL
faba-260	197	6	2.319 0.025	CARDINAL
faba-260	197	7	2025	CARDINAL
faba-260	197	8	csr	ORG
faba-260	197	9	0.05	CARDINAL
faba-260	197	10	0.025	CARDINAL
faba-260	197	11	0.945	CARDINAL
faba-260	197	12	0.05	CARDINAL
faba-260	198	1	7	CARDINAL
faba-260	198	2	2	CARDINAL
faba-260	198	3	1.275 0.209	CARDINAL
faba-260	198	4	intensty*firm	ORG
faba-260	198	5	0.924	CARDINAL
faba-260	198	6	0.360	MONEY
faba-260	198	7	2025	CARDINAL
faba-260	198	8	2	CARDINAL
faba-260	198	9	csr	ORG
faba-260	199	1	csr	ORG
faba-260	199	2	0.209 > 0.005	QUANTITY
faba-260	199	3	0.360	CARDINAL
faba-260	199	4	0.005	CARDINAL
faba-260	201	1	2020	DATE
faba-260	201	2	adi	PERSON
faba-260	201	3	2020	DATE
faba-260	201	4	2024	CARDINAL
faba-260	203	1	csr	ORG
faba-260	205	1	csr	ORG
faba-260	206	1	csr	ORG
faba-260	207	1	csr	ORG
faba-260	208	1	csr	ORG
faba-260	210	1	1995	DATE
faba-260	211	1	csr	ORG
faba-260	213	1	2023	CARDINAL
faba-260	213	2	lanis	ORG
faba-260	213	3	richardson 2012	PERSON
faba-260	214	1	csr	ORG
faba-260	214	2	hoi et al	PERSON
faba-260	215	1	2013	DATE
faba-260	218	1	csr	ORG
faba-260	219	1	csr	ORG
faba-260	221	1	nurdin	PERSON
faba-260	221	2	2024	CARDINAL
faba-260	221	3	2022	CARDINAL
faba-260	222	1	two	CARDINAL
faba-260	223	1	aryani	PERSON
faba-260	223	2	rani	PERSON
faba-260	223	3	armin	PERSON
faba-260	223	4	7	CARDINAL
faba-260	223	5	2	CARDINAL
faba-260	223	6	2025	DATE
faba-260	224	1	161	CARDINAL
faba-260	227	1	2009	DATE
faba-260	236	1	2023	CARDINAL
faba-260	236	2	hassan	ORG
faba-260	236	3	jha 2021	ORG
faba-260	236	4	lanis	ORG
faba-260	236	5	richardson 2012	PERSON
faba-260	237	1	nugroho and rachmawati 2022	ORG
faba-260	240	1	komara et al	PERSON
faba-260	241	1	2022	CARDINAL
faba-260	241	2	2024	CARDINAL
faba-260	244	1	csr	ORG
faba-260	245	1	csr	ORG
faba-260	245	2	csr	ORG
faba-260	245	3	csr	ORG
faba-260	249	1	csr	ORG
faba-260	250	1	csr	ORG
faba-260	251	1	csr	ORG
faba-260	253	1	csr	ORG
faba-260	254	1	2009	DATE
faba-260	256	1	azis et al	PERSON
faba-260	257	1	2024	CARDINAL
faba-260	257	2	2024	CARDINAL
faba-260	257	3	2024	CARDINAL
faba-260	258	1	aryani	PERSON
faba-260	258	2	rani	PERSON
faba-260	258	3	armin	PERSON
faba-260	258	4	7	CARDINAL
faba-260	258	5	2	CARDINAL
faba-260	258	6	2025	DATE
faba-260	259	1	162	CARDINAL
faba-260	260	1	2023	CARDINAL
faba-260	264	1	2022	CARDINAL
faba-260	265	1	csr	ORG
faba-260	268	1	csr	ORG
faba-260	269	1	csr	ORG
faba-260	272	1	csr	ORG
faba-260	273	1	one	CARDINAL
faba-260	273	2	2021–2023	CARDINAL
faba-260	273	3	only three years	DATE
faba-260	278	1	agustina	PERSON
faba-260	278	2	s.	PERSON
faba-260	278	3	i. arisanti	PERSON
faba-260	279	1	2020	DATE
faba-260	280	1	dan capital	PERSON
faba-260	280	2	terhadap penghindaran	ORG
faba-260	280	3	pada perusahaan yang terdaftar di bei	PERSON
faba-260	281	1	the indonesia stock exchange	ORG
faba-260	282	1	jurnal akuntansi	ORG
faba-260	282	2	indonesia	GPE
faba-260	283	1	indonesian	NORP
faba-260	283	2	16(2	DATE
faba-260	284	1	b. a.	PERSON
faba-260	284	2	b.f. arianti	ORG
faba-260	285	1	2024	CARDINAL
faba-260	286	1	kepemilikan manajerial	PERSON
faba-260	286	2	dan capital	PERSON
faba-260	287	1	7(1	DATE
faba-260	287	2	1	CARDINAL
faba-260	287	3	11	CARDINAL
faba-260	288	1	n. 2022	ORG
faba-260	289	1	dan penghindaran	PERSON
faba-260	289	2	ukuran perusahaan sebagai variabel pemoderasi	ORG
faba-260	291	1	akuntansi	ORG
faba-260	292	1	2(1	CARDINAL
faba-260	292	2	63–73	CARDINAL
faba-260	293	1	a. a.	PERSON
faba-260	294	1	2024	DATE
faba-260	295	1	dan	PERSON
faba-260	295	2	perusahaan sebagai variabel moderasi	ORG
faba-260	296	1	diponegoro journal of accounting	ORG
faba-260	297	1	l. 2023.	PERSON
faba-260	298	1	dan kompensasi	PERSON
faba-260	298	2	agengsriwardana	PERSON
faba-260	298	3	aryani	PERSON
faba-260	298	4	rani	PERSON
faba-260	298	5	armin	PERSON
faba-260	298	6	7	CARDINAL
faba-260	298	7	2	CARDINAL
faba-260	298	8	2025	DATE
faba-260	299	1	163	CARDINAL
faba-260	301	1	jurnal ilmu	PERSON
faba-260	301	2	dan riset akuntansi	PERSON
faba-260	303	1	aryani	PERSON
faba-260	303	2	d. s.	PERSON
faba-260	303	3	c. armereo	GPE
faba-260	304	1	2024	DATE
faba-260	305	1	sri kehati	LOC
faba-260	306	1	6(2	CARDINAL
faba-260	306	2	99–108	CARDINAL
faba-260	306	3	c. a. p.	PERSON
faba-260	306	4	m. suwandi	PERSON
faba-260	306	5	r. aditiya	PERSON
faba-260	307	1	2024	CARDINAL
faba-260	308	1	dan capital	PERSON
faba-260	308	2	terhadap penghindaran	ORG
faba-260	308	3	pajak dengan ukuran perusahaan sebagai variabel moderasi	ORG
faba-260	310	1	islamic	NORP
faba-260	310	2	5(1	CARDINAL
faba-260	310	3	10–22	DATE
faba-260	311	1	https://doi.org/10.24252/isafir.v5i1.48845 boni	PERSON
faba-260	311	2	j. levendis	PERSON
faba-260	312	1	2023	CARDINAL
faba-260	314	1	journal of business ethics	ORG
faba-260	314	2	175(3	DATE
faba-260	314	3	571	CARDINAL
faba-260	315	1	i. a. r.	PERSON
faba-260	315	2	e. setiawan	PERSON
faba-260	316	1	2016	DATE
faba-260	317	1	dan pertumbuhan penjualan terhadap	PERSON
faba-260	318	1	udayana	GPE
faba-260	319	1	udayana university accounting e-journal	ORG
faba-260	319	2	14(3	CARDINAL
faba-260	319	3	1584–1613	CARDINAL
faba-260	320	1	2023	CARDINAL
faba-260	321	1	laporan kinerja direktorat jenderal pajak	PERSON
faba-260	321	2	2019–2023	CARDINAL
faba-260	322	1	jakarta	GPE
faba-260	323	1	kementerian	NORP
faba-260	323	2	republik	GPE
faba-260	323	3	indonesia	GPE
faba-260	324	1	https://www.pajak.go.id dowling	PERSON
faba-260	324	2	j. and pfeffer	PERSON
faba-260	324	3	j. 1975.	ORG
faba-260	326	1	pacific sociological review	ORG
faba-260	326	2	18	CARDINAL
faba-260	326	3	122	CARDINAL
faba-260	328	1	2023	CARDINAL
faba-260	329	1	indonesia	GPE
faba-260	330	1	international journal of accounting	ORG
faba-260	330	2	18(2	DATE
faba-260	330	3	112	CARDINAL
faba-260	331	1	firmansyah	GPE
faba-260	331	2	a.	PERSON
faba-260	331	3	r. s.	PERSON
faba-260	331	4	2021	CARDINAL
faba-260	332	1	kajian	NORP
faba-260	332	2	akuntansi keuangan	PERSON
faba-260	332	3	peran tata kelola	PERSON
faba-260	332	4	dalam kinerja	PERSON
faba-260	332	5	tanggung	GPE
faba-260	332	6	tanggung	GPE
faba-260	334	1	adab	PERSON
faba-260	335	1	firmansyah	NORP
faba-260	335	2	a.	PERSON
faba-260	335	3	g. a. triastie	PERSON
faba-260	336	1	2021	DATE
faba-260	337	1	bagaimana peran tata kelola perusahaan dalam penghindaran	PERSON
faba-260	337	2	tanggung jawab sosial perusahaan	ORG
faba-260	341	1	2021	CARDINAL
faba-260	342	1	2021	CARDINAL
faba-260	343	1	amsterdam	GPE
faba-260	343	2	https://www.globalreporting.org hassan	PERSON
faba-260	343	3	m. k.	PERSON
faba-260	343	4	a. jha	PERSON
faba-260	343	5	2021	CARDINAL
faba-260	345	1	54	CARDINAL
faba-260	345	2	101300	CARDINAL
faba-260	346	1	i. r.	PERSON
faba-260	346	2	f. c. febriyanto	PERSON
faba-260	346	3	2024	DATE
faba-260	347	1	csr	ORG
faba-260	347	2	ukuran perusahaan	ORG
faba-260	347	3	dan kepemilikan institusional terhadap	PERSON
faba-260	347	4	csr	ORG
faba-260	348	1	musytari	PERSON
faba-260	348	2	neraca manajemen	PERSON
faba-260	348	3	akuntansi	ORG
faba-260	348	4	dan ekonomi	PERSON
faba-260	350	1	2017	CARDINAL
faba-260	351	1	laporan	PERSON
faba-260	355	1	c. k.	PERSON
faba-260	355	2	q. wu	PERSON
faba-260	355	3	h. zhang	PERSON
faba-260	355	4	2013	DATE
faba-260	355	5	csr	ORG
faba-260	356	1	77	CARDINAL
faba-260	357	1	e. t. r.	PERSON
faba-260	357	2	a. yuliati	PERSON
faba-260	358	1	2023	CARDINAL
faba-260	359	1	dan	PERSON
faba-260	359	2	pada perusahaan sektor	ORG
faba-260	359	3	dan	PERSON
faba-260	359	4	yang terdaftar di bursa	PERSON
faba-260	359	5	indonesia	GPE
faba-260	359	6	pada tahun 2019-2021	PERSON
faba-260	359	7	the indonesia stock exchange	ORG
faba-260	359	8	2019-2021	CARDINAL
faba-260	360	1	7(1	DATE
faba-260	360	2	1007–1016	CARDINAL
faba-260	361	1	jensen	PERSON
faba-260	361	2	c. michael	PERSON
faba-260	361	3	w.h. meckling	PERSON
faba-260	361	4	1976	DATE
faba-260	363	1	journal of financial economics	ORG
faba-260	364	1	305-360	CARDINAL
faba-260	365	1	https://doi.org/10.1016/0304405x(76)90026-x	DATE
faba-260	365	2	k. kurniawan	PERSON
faba-260	365	3	h. yonata	PERSON
faba-260	366	1	2022	CARDINAL
faba-260	367	1	csr	ORG
faba-260	367	2	dan capital	PERSON
faba-260	367	3	terhadap penghindaran	ORG
faba-260	367	4	pajak dengan ukuran perusahaan sebagai variabel moderasi	ORG
faba-260	368	1	csr	ORG
faba-260	369	1	jurnal kewarganegaraan	PERSON
faba-260	370	1	6(2	CARDINAL
faba-260	370	2	4900	CARDINAL
faba-260	370	3	4916	DATE
faba-260	370	4	2023	CARDINAL
faba-260	372	1	https://doi.org/10.1016/0304-405x(76)90026-x https://doi.org/10.1016/0304-405x(76)90026-x agengsriwardana	PERSON
faba-260	372	2	aryani	PERSON
faba-260	372	3	rani	PERSON
faba-260	372	4	armin	PERSON
faba-260	372	5	7	CARDINAL
faba-260	372	6	2	CARDINAL
faba-260	372	7	2025	DATE
faba-260	373	1	164	CARDINAL
faba-260	373	2	dengan variabel pemoderasi	PERSON
faba-260	375	1	jurnal akuntansi edukasi nusantara	ORG
faba-260	376	1	nusantara educational accounting journal	ORG
faba-260	376	2	1(1	CARDINAL
faba-260	376	3	44–50	CARDINAL
faba-260	377	1	lanis	GPE
faba-260	377	2	r.	NORP
faba-260	377	3	g. richardson	PERSON
faba-260	377	4	2012	DATE
faba-260	379	1	31(1	CARDINAL
faba-260	379	2	86	CARDINAL
faba-260	380	1	n. m.	PERSON
faba-260	380	2	m.a.	PERSON
faba-260	380	3	sudrajat	PERSON
faba-260	380	4	m. novitasari	PERSON
faba-260	381	1	2024	DATE
faba-260	382	1	memediasi pengaruh	GPE
faba-260	382	2	csr	ORG
faba-260	383	1	csr	ORG
faba-260	384	1	simba	PERSON
faba-260	384	2	inovasi manajemen	PERSON
faba-260	384	3	dan akuntansi	PERSON
faba-260	385	1	6	CARDINAL
faba-260	385	2	f. l.	PERSON
faba-260	385	3	s. dwimulyani.	PERSON
faba-260	386	1	2019	DATE
faba-260	390	1	universitas	ORG
faba-260	391	1	i. v.	PERSON
faba-260	392	1	2020	DATE
faba-260	393	1	tanggung jawab sosial perusahaan	ORG
faba-260	393	2	kepemilikan asing	PERSON
faba-260	393	3	dan intensitas	PERSON
faba-260	393	4	terhadap penghindaran	FAC
faba-260	395	1	jurnal ilmu	PERSON
faba-260	395	2	dan riset akuntansi	PERSON
faba-260	396	1	9(4	CARDINAL
faba-260	396	2	1	CARDINAL
faba-260	396	3	17	CARDINAL
faba-260	396	4	marsahala	PERSON
faba-260	396	5	d. arieftiara	PERSON
faba-260	396	6	n. lastiningsih	PERSON
faba-260	397	1	2020	DATE
faba-260	398	1	indonesia	GPE
faba-260	399	1	contemporary accounting	ORG
faba-260	399	2	2(3	CARDINAL
faba-260	399	3	129–140	CARDINAL
faba-260	400	1	https://doi.org/10.20885/jca.vol2.iss3.art2 ministry of finance	ORG
faba-260	400	2	indonesia	GPE
faba-260	401	1	2023	CARDINAL
faba-260	402	1	statistik apbn dan rasio pajak	PERSON
faba-260	402	2	tahun 2019–2023	PERSON
faba-260	403	1	jakarta	GPE
faba-260	403	2	kementerian	NORP
faba-260	403	3	ri	GPE
faba-260	403	4	k.	PERSON
faba-260	403	5	a. kartika	PERSON
faba-260	403	6	2023	CARDINAL
faba-260	404	1	dan komisaris	PERSON
faba-260	404	2	terhadap penghindaran	ORG
faba-260	404	3	pajak dengan ukuran perusahaan sebagai variabel moderasi	ORG
faba-260	406	1	journal of economics	ORG
faba-260	406	2	7(1	DATE
faba-260	406	3	591–597	CARDINAL
faba-260	407	1	nugroho, a.	ORG
faba-260	407	2	n. rachmawati	PERSON
faba-260	408	1	2022	CARDINAL
faba-260	409	1	indonesia	GPE
faba-260	410	1	asian	NORP
faba-260	410	2	213	CARDINAL
faba-260	411	1	j. ulfi	PERSON
faba-260	411	2	j.w.	GPE
faba-260	413	1	2020	DATE
faba-260	414	1	dan ukuran	PERSON
faba-260	414	2	pada perusahaan properti dan	ORG
faba-260	414	3	yang terdaftar di bei	PERSON
faba-260	414	4	periode 2015 2018	DATE
faba-260	415	1	the 2015 2018	DATE
faba-260	417	1	143–151	CARDINAL
faba-260	418	1	f. h.	PERSON
faba-260	418	2	m. yusuf	PERSON
faba-260	418	3	g. m. zairin	PERSON
faba-260	419	1	2025	DATE
faba-260	420	1	dan ukuran	PERSON
faba-260	420	2	pada emiten sektor peroperty	PERSON
faba-260	420	3	dan	ORG
faba-260	420	4	yang terdaftar di bei	PERSON
faba-260	423	1	5(2	DATE
faba-260	423	2	1351	CARDINAL
faba-260	423	3	1362	DATE
faba-260	424	1	putri	PERSON
faba-260	424	2	k. d.	PERSON
faba-260	424	3	h. s. lastanti.	PERSON
faba-260	424	4	2024	CARDINAL
faba-260	425	1	memoderasi pengaruh	GPE
faba-260	426	1	8(9	CARDINAL
faba-260	426	2	2494–2503	DATE
faba-260	427	1	rani	PERSON
faba-260	427	2	s., a. rakhmawati	PERSON
faba-260	428	1	2024	CARDINAL
faba-260	430	1	economics & accounting	ORG
faba-260	430	2	7(2	CARDINAL
faba-260	430	3	32-43	CARDINAL
faba-260	431	1	https://doi.org/10.22034/nasmea.2024.182733 rani	PERSON
faba-260	431	2	s.	PERSON
faba-260	431	3	m. zuliyana	PERSON
faba-260	431	4	r. effendi	PERSON
faba-260	432	1	2023	CARDINAL
faba-260	433	1	indonesia	GPE
faba-260	434	1	5(2	DATE
faba-260	434	2	147–158	CARDINAL
faba-260	435	1	t., h. suripto	ORG
faba-260	435	2	d. purwasih	PERSON
faba-260	436	1	2023	CARDINAL
faba-260	437	1	csr	ORG
faba-260	438	1	samhuri	GPE
faba-260	438	2	r.	NORP
faba-260	438	3	n. ahmar	PERSON
faba-260	439	1	2023	CARDINAL
faba-260	440	1	strategi	ORG
faba-260	440	2	inovasi	GPE
faba-260	440	3	dalam perspektif	ORG
faba-260	440	4	dan ceo power	PERSON
faba-260	441	1	penerbit cv	PERSON
faba-260	441	2	nusantara	PERSON
faba-260	442	1	cv mega press nusantara publisher	ORG
faba-260	442	2	a. s.	PERSON
faba-260	443	1	2023	CARDINAL
faba-260	444	1	pendapatan perkapita	PERSON
faba-260	444	2	pertumbuhan ekonomi dan tarif pajak	ORG
faba-260	444	3	negara asean	ORG
faba-260	444	4	2015-2021	CARDINAL
faba-260	445	1	asean	ORG
faba-260	445	2	2015-2021	CARDINAL
faba-260	447	1	aryani	PERSON
faba-260	447	2	rani	PERSON
faba-260	447	3	armin	PERSON
faba-260	447	4	7	CARDINAL
faba-260	447	5	2	CARDINAL
faba-260	447	6	2025	DATE
faba-260	448	1	165	CARDINAL
faba-260	448	2	kajian	NORP
faba-260	448	3	dan ilmu ekonomi	PERSON
faba-260	448	4	8(1	CARDINAL
faba-260	448	5	199	CARDINAL
faba-260	448	6	215	CARDINAL
faba-260	449	1	setiawati	PERSON
faba-260	449	2	f.	PERSON
faba-260	450	1	2020	DATE
faba-260	451	1	manfaktur yang terdaftar pada bursa	PERSON
faba-260	451	2	indonesia	GPE
faba-260	451	3	2014-2017	DATE
faba-260	452	1	the indonesian stock exchange	ORG
faba-260	452	2	2014-2017	DATE
faba-260	453	1	akuntansi dan keuangan	PERSON
faba-260	454	1	9(2	CARDINAL
faba-260	454	2	105–116	CARDINAL
faba-260	454	3	h. willmott	PERSON
faba-260	454	4	2009	DATE
faba-260	456	1	33(2	DATE
faba-260	456	2	1	CARDINAL
faba-260	457	1	sobarudin	GPE
faba-260	457	2	a.	PERSON
faba-260	457	3	e. ruhiyat	PERSON
faba-260	458	1	2022	CARDINAL
faba-260	460	1	19(1	DATE
faba-260	460	2	88	CARDINAL
faba-260	461	1	suchman	PERSON
faba-260	461	2	m. c. 1995	PERSON
faba-260	463	1	academy of management review	ORG
faba-260	463	2	20(3	CARDINAL
faba-260	463	3	571	CARDINAL
faba-260	464	1	a.	PERSON
faba-260	465	1	2024	DATE
faba-260	467	1	asian journal of economics	ORG
faba-260	467	2	24(5	CARDINAL
faba-260	467	3	433–442	CARDINAL
faba-260	468	1	d.	NORP
faba-260	468	2	n. nurdin	PERSON
faba-260	468	3	2024	DATE
faba-260	470	1	8(2	DATE
faba-260	470	2	132	CARDINAL
faba-260	471	1	a.	PERSON
faba-260	471	2	m. maemunah	PERSON
faba-260	471	3	c. lukita	PERSON
faba-260	471	4	w.s. aji	PERSON
faba-260	471	5	d. mulyadi	PERSON
faba-260	471	6	s. elvika	PERSON
faba-260	471	7	m.n. munir	PERSON
faba-260	471	8	b. rismayadi	PERSON
faba-260	471	9	yanti	PERSON
faba-260	471	10	e. mutiara	PERSON
faba-260	471	11	m. rafly	PERSON
faba-260	471	12	agustina	PERSON
faba-260	471	13	p.n. nurevri	GPE
faba-260	471	14	l. lasmini	PERSON
faba-260	471	15	a. nur	PERSON
faba-260	471	16	i. chandra	PERSON
faba-260	471	17	d. fredrica	PERSON
faba-260	472	1	2023	CARDINAL
faba-260	473	1	kemampuan manusia dalam	PERSON
faba-260	473	2	kemampuan	PERSON
faba-260	473	3	dan menggunakan sumber daya	PERSON
faba-260	476	1	m. k. y.	PERSON
faba-260	476	2	d. miftah	PERSON
faba-260	477	1	2020	DATE
faba-260	478	1	dan kualitas	PERSON
faba-260	478	2	terhadap penghindaran	PERSON
faba-260	480	1	akuntansi	PERSON
faba-260	481	1	7(1	DATE
faba-260	481	2	25–40	CARDINAL
faba-260	481	3	appendix 1	PRODUCT
faba-260	481	4	18	CARDINAL
faba-260	481	5	the indonesia stock exchange	ORG
faba-260	481	6	2021–2023	ORDINAL
faba-260	482	1	1	CARDINAL
faba-260	482	2	abm	LAW
faba-260	482	3	tbk 2 adro	ORG
faba-260	482	4	indonesia	GPE
faba-260	482	5	3	CARDINAL
faba-260	482	6	akra pt akr corporindo	PERSON
faba-260	482	7	4	CARDINAL
faba-260	482	8	bess	ORG
faba-260	482	9	batulicin nusantara maritim	ORG
faba-260	482	10	5	CARDINAL
faba-260	482	11	baramulti suksessarana	PERSON
faba-260	482	12	6	CARDINAL
faba-260	482	13	7	CARDINAL
faba-260	482	14	8	CARDINAL
faba-260	482	15	9	CARDINAL
faba-260	482	16	tbk	GPE
faba-260	482	17	10	CARDINAL
faba-260	482	18	mbss pt mitrabahtera	PERSON
faba-260	482	19	11	CARDINAL
faba-260	482	20	12	CARDINAL
faba-260	482	21	pssi pt pelita samudera	PERSON
faba-260	482	22	13	CARDINAL
faba-260	482	23	14	CARDINAL
faba-260	482	24	perdana	ORG
faba-260	482	25	15	CARDINAL
faba-260	482	26	16	CARDINAL
faba-260	482	27	transcoal pacific tbk	ORG
faba-260	482	28	17	CARDINAL
faba-260	482	29	dana brata luhur	PERSON
faba-260	482	30	18	CARDINAL
faba-260	482	31	tbk	GPE