id	sid	eid	entity	type
gujaf-178	1	1	gusau journal of accounting	ORG
gujaf-178	1	2	3	CARDINAL
gujaf-178	1	3	3, october	DATE
gujaf-178	1	4	2022	CARDINAL
gujaf-178	1	5	3	CARDINAL
gujaf-178	1	6	3, october	DATE
gujaf-178	1	7	2022	CARDINAL
gujaf-178	1	8	2756-665x	CARDINAL
gujaf-178	1	9	social sciences	ORG
gujaf-178	1	10	federal university gusau	ORG
gujaf-178	1	11	zamfara state	GPE
gujaf-178	2	1	3	CARDINAL
gujaf-178	2	2	3 october	DATE
gujaf-178	2	3	2022	CARDINAL
gujaf-178	2	4	2756	CARDINAL
gujaf-178	2	5	3	CARDINAL
gujaf-178	2	6	3, october	DATE
gujaf-178	2	7	2022 ii	CARDINAL
gujaf-178	2	8	social sciences	ORG
gujaf-178	2	9	federal university gusau	ORG
gujaf-178	2	10	zamfara state	GPE
gujaf-178	3	1	ahmadu bello university press limited	ORG
gujaf-178	3	2	zaria kaduna	PERSON
gujaf-178	3	3	nigeria	GPE
gujaf-178	4	1	08065949711	CARDINAL
gujaf-178	4	2	069-879121	CARDINAL
gujaf-178	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-178	5	2	3	CARDINAL
gujaf-178	5	3	3, october	DATE
gujaf-178	5	4	2022	CARDINAL
gujaf-178	5	5	shehu usman hassan department	PERSON
gujaf-178	6	1	muhammad mustapha	PERSON
gujaf-178	6	2	ahmadu bello university	ORG
gujaf-178	6	3	zaria	PERSON
gujaf-178	6	4	kaduna state	GPE
gujaf-178	7	1	umar farouk	PERSON
gujaf-178	7	2	federal university gusau	ORG
gujaf-178	7	3	zamfara state	GPE
gujaf-178	8	1	modu kumshe department of accounting	ORG
gujaf-178	8	2	university of maiduguri	ORG
gujaf-178	8	3	borno	GPE
gujaf-178	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-178	9	2	paul university	ORG
gujaf-178	10	1	prof kabir tahir hamid	PERSON
gujaf-178	10	2	bayero university	ORG
gujaf-178	10	3	kano	ORG
gujaf-178	11	1	prof	PERSON
gujaf-178	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-178	12	2	university of jos	ORG
gujaf-178	13	1	clifford ofurum department of accounting	ORG
gujaf-178	13	2	university of portharcourt	ORG
gujaf-178	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-178	15	2	ahmadu bello university	ORG
gujaf-178	15	3	zaria	PERSON
gujaf-178	16	1	prof	PERSON
gujaf-178	17	1	yusuf	PERSON
gujaf-178	18	1	b. rahman	PERSON
gujaf-178	18	2	lagos state university	ORG
gujaf-178	18	3	lagos stat gusau journal of accounting	ORG
gujaf-178	19	1	3	CARDINAL
gujaf-178	19	2	3, october	DATE
gujaf-178	19	3	2022	CARDINAL
gujaf-178	20	1	suleiman a. s. aruwa	PERSON
gujaf-178	20	2	nasarawa state university	ORG
gujaf-178	20	3	keffi	GPE
gujaf-178	22	1	muhammad junaidu	PERSON
gujaf-178	22	2	kurawa department of accounting	ORG
gujaf-178	22	3	university kano	ORG
gujaf-178	24	1	muhammad habibu sabari department	PERSON
gujaf-178	24	2	ahmadu bello university	ORG
gujaf-178	24	3	zaria	PERSON
gujaf-178	24	4	prof	PERSON
gujaf-178	25	1	okpanachi joshua department of accounting	ORG
gujaf-178	25	2	nigerian defence academy	ORG
gujaf-178	25	3	kaduna	GPE
gujaf-178	26	1	hassan ibrahim department	PERSON
gujaf-178	26	2	ibb university	ORG
gujaf-178	26	3	niger state	GPE
gujaf-178	27	1	prof	PERSON
gujaf-178	28	1	mary okwo department of accounting	ORG
gujaf-178	28	2	enugu state university of science and technology	ORG
gujaf-178	30	1	muhammad aminu	PERSON
gujaf-178	30	2	bayero university	ORG
gujaf-178	30	3	kano	ORG
gujaf-178	31	1	prof	PERSON
gujaf-178	32	1	ahmadu bello department of accounting	ORG
gujaf-178	32	2	ahmadu bello university	ORG
gujaf-178	32	3	zaria	PERSON
gujaf-178	33	1	prof	PERSON
gujaf-178	34	1	musa yelwa abubakar department	PERSON
gujaf-178	34	2	usmanu danfodiyo university	ORG
gujaf-178	34	3	sokoto state	ORG
gujaf-178	35	1	prof	ORG
gujaf-178	36	1	salisu abubakar department of accounting	ORG
gujaf-178	36	2	ahmadu bello university	ORG
gujaf-178	36	3	zaria	PERSON
gujaf-178	36	4	kaduna state	GPE
gujaf-178	37	1	isaq	PERSON
gujaf-178	37	2	samaila department of accounting	ORG
gujaf-178	37	3	bayero university	ORG
gujaf-178	38	1	prof	PERSON
gujaf-178	39	1	fatima	PERSON
gujaf-178	39	2	university of maiduguri	ORG
gujaf-178	39	3	borno	GPE
gujaf-178	40	1	sunusi sa'ad	PERSON
gujaf-178	40	2	ahmad gusau journal of accounting	ORG
gujaf-178	40	3	3	CARDINAL
gujaf-178	40	4	3, october	DATE
gujaf-178	40	5	2022	CARDINAL
gujaf-178	40	6	dutse	GPE
gujaf-178	40	7	jigawa state	GPE
gujaf-178	41	1	nasiru a. ka’oje	PERSON
gujaf-178	41	2	usmanu danfodiyo university	ORG
gujaf-178	41	3	sokoto	PERSON
gujaf-178	42	1	aminu abdullahi department of accounting	ORG
gujaf-178	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-178	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-178	43	2	nigerian defence academy	ORG
gujaf-178	43	3	kaduna state	GPE
gujaf-178	44	1	dr.	PERSON
gujaf-178	44	2	saidu adamu department of accounting	ORG
gujaf-178	45	1	dr.	PERSON
gujaf-178	45	2	nasiru yunusa department	PERSON
gujaf-178	45	3	ahmadu bello university	ORG
gujaf-178	45	4	zaria	PERSON
gujaf-178	46	1	aisha	PERSON
gujaf-178	46	2	muhammad department	PERSON
gujaf-178	46	3	ahmadu bello university	ORG
gujaf-178	46	4	zaria	PERSON
gujaf-178	47	1	lawal muhammad	PERSON
gujaf-178	47	2	ahmadu bello university	ORG
gujaf-178	47	3	zaria	PERSON
gujaf-178	48	1	farouk	PERSON
gujaf-178	48	2	american university of nigeria	ORG
gujaf-178	48	3	yola	ORG
gujaf-178	49	1	bashir umar farouk	PERSON
gujaf-178	49	2	federal university gusau	ORG
gujaf-178	49	3	zamfara state	GPE
gujaf-178	50	1	dr emmanuel omokhuale department	PERSON
gujaf-178	50	2	federal university gusau	ORG
gujaf-178	51	1	state gusau journal of accounting	ORG
gujaf-178	51	2	3	CARDINAL
gujaf-178	51	3	3, october	DATE
gujaf-178	51	4	2022	CARDINAL
gujaf-178	51	5	vi advisory board	ORG
gujaf-178	52	1	kabiru isah	PERSON
gujaf-178	52	2	bayero university kano	ORG
gujaf-178	53	1	bashir	PERSON
gujaf-178	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-178	53	3	sokoto state	ORG
gujaf-178	55	1	muhammad tanko	PERSON
gujaf-178	55	2	kaduna state university	ORG
gujaf-178	55	3	kaduna	GPE
gujaf-178	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-178	56	2	sokoto state	ORG
gujaf-178	58	1	aliyu sulaiman kantudu	PERSON
gujaf-178	58	2	university kano	ORG
gujaf-178	59	1	usman muhammad adam	PERSON
gujaf-178	59	2	federal university gusau	ORG
gujaf-178	59	3	zamfara state	GPE
gujaf-178	60	1	gusau journal of accounting	ORG
gujaf-178	60	2	3	CARDINAL
gujaf-178	60	3	3, october	DATE
gujaf-178	60	4	2022	CARDINAL
gujaf-178	60	5	gusau journal of accounting	ORG
gujaf-178	61	1	two	CARDINAL
gujaf-178	61	2	april and october annually	DATE
gujaf-178	62	1	the department of accounting	ORG
gujaf-178	62	2	social sciences	ORG
gujaf-178	62	3	federal university gusau	ORG
gujaf-178	62	4	zamfara state	GPE
gujaf-178	62	5	nigeria	GPE
gujaf-178	62	6	islamic finance	ORG
gujaf-178	62	7	islamic	NORP
gujaf-178	63	1	english	LANGUAGE
gujaf-178	64	1	more than 15	CARDINAL
gujaf-178	64	2	a4	ORG
gujaf-178	64	3	1.5	CARDINAL
gujaf-178	64	4	12	CARDINAL
gujaf-178	65	1	25 percent	PERCENT
gujaf-178	66	1	5000	CARDINAL
gujaf-178	66	2	more than 250	CARDINAL
gujaf-178	66	3	four	CARDINAL
gujaf-178	67	1	apa 7th	PRODUCT
gujaf-178	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-178	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-178	69	2	3	CARDINAL
gujaf-178	69	3	3, october	DATE
gujaf-178	69	4	2022	CARDINAL
gujaf-178	73	1	fcmb	PERSON
gujaf-178	73	2	7278465011	DATE
gujaf-178	73	3	gusau journal of accounting	ORG
gujaf-178	73	4	federal university gusau	ORG
gujaf-178	73	5	zamfara state	GPE
gujaf-178	75	1	+2348069393824	DATE
gujaf-178	75	2	journals.gujaf.com.ng	ORG
gujaf-178	75	3	mailto:05@gmail.com	ORG
gujaf-178	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-178	77	1	3	CARDINAL
gujaf-178	77	2	3, october	DATE
gujaf-178	77	3	2022	CARDINAL
gujaf-178	77	4	nigeria	GPE
gujaf-178	77	5	anas idris abdulwahab	PERSON
gujaf-178	77	6	hussaini bala ph.d	PERSON
gujaf-178	77	7	mansur lubabah kwambo	PERSON
gujaf-178	77	8	ph.d	ORG
gujaf-178	77	9	1	CARDINAL
gujaf-178	77	10	yayuk ngesti	ORG
gujaf-178	77	11	17	CARDINAL
gujaf-178	78	1	musa ibrahim dauda	PERSON
gujaf-178	78	2	ibrahim adagye dauda	PERSON
gujaf-178	78	3	35	CARDINAL
gujaf-178	78	4	nigeria	GPE
gujaf-178	78	5	olabode olutola	PERSON
gujaf-178	78	6	49	DATE
gujaf-178	78	7	nigeria	GPE
gujaf-178	78	8	james terkende	PERSON
gujaf-178	78	9	dele ikese karim 67	PERSON
gujaf-178	78	10	nigeria	GPE
gujaf-178	78	11	kassim busari	PERSON
gujaf-178	78	12	ishaya luka chechet ph.d	PERSON
gujaf-178	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-178	78	14	87	DATE
gujaf-178	79	1	olutimi	PERSON
gujaf-178	79	2	ph.d, &adeboye	ORG
gujaf-178	79	3	emmanuel sanmi	PERSON
gujaf-178	79	4	101	CARDINAL
gujaf-178	79	5	nigeria	GPE
gujaf-178	79	6	mark david kantiyok	PERSON
gujaf-178	79	7	117	CARDINAL
gujaf-178	79	8	3	CARDINAL
gujaf-178	79	9	3, october	DATE
gujaf-178	79	10	2022	CARDINAL
gujaf-178	79	11	nigeria	GPE
gujaf-178	79	12	mary seansu lazarus	PERSON
gujaf-178	79	13	nurradden usman miko ph.d	PERSON
gujaf-178	79	14	ph.d	NORP
gujaf-178	79	15	140	CARDINAL
gujaf-178	79	16	nigeria	GPE
gujaf-178	79	17	ahmad adamu ibrahim	PERSON
gujaf-178	79	18	ahmad rufa’i adamu	PERSON
gujaf-178	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-178	79	20	158	CARDINAL
gujaf-178	79	21	nigerian	NORP
gujaf-178	79	22	ph.d	NORP
gujaf-178	79	23	misbahu	PERSON
gujaf-178	79	24	abubakar muhammad	PERSON
gujaf-178	79	25	175	CARDINAL
gujaf-178	79	26	nigeria	GPE
gujaf-178	79	27	ahmad muhammad ahmad	PERSON
gujaf-178	79	28	shehu usman hassan ph.d	PERSON
gujaf-178	79	29	abubakar abubakar	PERSON
gujaf-178	79	30	192	CARDINAL
gujaf-178	79	31	nigeria	GPE
gujaf-178	79	32	joseph kayode	PERSON
gujaf-178	79	33	joseph adeyinka ph.d	PERSON
gujaf-178	79	34	adewale abass	PERSON
gujaf-178	79	35	kayode ph.d	PERSON
gujaf-178	79	36	205	CARDINAL
gujaf-178	79	37	suleiman ph.	PERSON
gujaf-178	80	1	ph.d	ORG
gujaf-178	80	2	224	CARDINAL
gujaf-178	81	1	3	CARDINAL
gujaf-178	81	2	3, october	DATE
gujaf-178	81	3	2022 17	CARDINAL
gujaf-178	81	4	yayuk ngesti rahayu	ORG
gujaf-178	81	5	faculty of economics	ORG
gujaf-178	81	6	malang	GPE
gujaf-178	81	7	151	CARDINAL
gujaf-178	81	8	batu city	GPE
gujaf-178	81	9	indonesia	GPE
gujaf-178	82	1	148	CARDINAL
gujaf-178	82	2	3	CARDINAL
gujaf-178	84	1	warppls	PERSON
gujaf-178	85	1	doi.org/10.57233/gujaf	GPE
gujaf-178	86	1	v3i3.178 1	ORG
gujaf-178	87	1	covid-19	PERSON
gujaf-178	87	2	covid-19	PERSON
gujaf-178	89	1	first	ORDINAL
gujaf-178	89	2	covid-19	PERSON
gujaf-178	90	1	mailto:yayukngesti@wisnuwardhana.ac.id gusau journal of accounting	ORG
gujaf-178	90	2	3	CARDINAL
gujaf-178	90	3	3, october	DATE
gujaf-178	90	4	2022 18	DATE
gujaf-178	90	5	2019	DATE
gujaf-178	90	6	covid-19	ORG
gujaf-178	91	1	the world health organization	ORG
gujaf-178	91	2	covid-19	PRODUCT
gujaf-178	91	3	march 11, 2020	DATE
gujaf-178	92	1	covid-19	PERSON
gujaf-178	92	2	indonesia	GPE
gujaf-178	93	1	covid-19	PRODUCT
gujaf-178	93	2	indonesia	GPE
gujaf-178	93	3	indonesian	NORP
gujaf-178	93	4	indonesia	GPE
gujaf-178	93	5	indonesia	GPE
gujaf-178	94	1	covid-19	PERSON
gujaf-178	95	1	micro ppkm	ORG
gujaf-178	95	2	covid-19	PRODUCT
gujaf-178	96	1	ppkm vicinity	ORG
gujaf-178	96	2	100%	PERCENT
gujaf-178	97	1	50%	PERCENT
gujaf-178	98	1	100%	PERCENT
gujaf-178	99	1	non-covid-19	PRODUCT
gujaf-178	101	1	the ministry of finance	ORG
gujaf-178	101	2	the republic of indonesia	GPE
gujaf-178	101	3	the 21st century	DATE
gujaf-178	101	4	3	CARDINAL
gujaf-178	101	5	3, october	DATE
gujaf-178	101	6	2022 19	DATE
gujaf-178	102	1	covid-19	PERSON
gujaf-178	102	2	first	ORDINAL
gujaf-178	102	3	1/2	CARDINAL
gujaf-178	102	4	2020	DATE
gujaf-178	104	1	covid-19	PRODUCT
gujaf-178	105	1	september 1, 2020	DATE
gujaf-178	105	2	the "kunjung.pajak.go.id	PRODUCT
gujaf-178	106	1	covid-19	PERSON
gujaf-178	106	2	2021	CARDINAL
gujaf-178	107	1	kilo et al.	FAC
gujaf-178	107	2	2022	CARDINAL
gujaf-178	107	3	covid-19	PERSON
gujaf-178	107	4	ppkm	GPE
gujaf-178	108	1	listiyowati et al.	PERSON
gujaf-178	108	2	2021	DATE
gujaf-178	109	1	ppkm	ORG
gujaf-178	109	2	psbb	ORG
gujaf-178	110	1	covid-19	PRODUCT
gujaf-178	112	1	hamza et al.	PERSON
gujaf-178	112	2	2021	CARDINAL
gujaf-178	113	1	clement et al.	PERSON
gujaf-178	113	2	2017	DATE
gujaf-178	113	3	nigeria gusau journal of accounting	ORG
gujaf-178	113	4	3	CARDINAL
gujaf-178	113	5	3, october	DATE
gujaf-178	113	6	2022 20	DATE
gujaf-178	114	1	chandra et al.	PERSON
gujaf-178	114	2	2021	CARDINAL
gujaf-178	115	1	2018	DATE
gujaf-178	116	1	chamalinda & kusumawati	ORG
gujaf-178	116	2	2021	DATE
gujaf-178	116	3	annual	DATE
gujaf-178	116	4	covid-19	PRODUCT
gujaf-178	119	1	hardana et al.	FAC
gujaf-178	119	2	2018	DATE
gujaf-178	119	3	makassar	GPE
gujaf-178	120	1	hidup & terencana	ORG
gujaf-178	120	2	2020	DATE
gujaf-178	121	1	chandra et al.	PERSON
gujaf-178	121	2	2021	CARDINAL
gujaf-178	122	1	2020	DATE
gujaf-178	122	2	2021	CARDINAL
gujaf-178	123	1	gusau journal of accounting	ORG
gujaf-178	123	2	3	CARDINAL
gujaf-178	123	3	3, october	DATE
gujaf-178	123	4	2022	CARDINAL
gujaf-178	123	5	21	CARDINAL
gujaf-178	124	1	purba	NORP
gujaf-178	124	2	2020	DATE
gujaf-178	124	3	2	CARDINAL
gujaf-178	125	1	mascagni et al.	PERSON
gujaf-178	125	2	2021	DATE
gujaf-178	125	3	ethiopia	GPE
gujaf-178	127	1	covid-19	PERSON
gujaf-178	127	2	september 1, 2020	DATE
gujaf-178	129	1	covid-19	PRODUCT
gujaf-178	129	2	2021	DATE
gujaf-178	129	3	2018	DATE
gujaf-178	130	1	chamalinda & kusumawati	ORG
gujaf-178	130	2	2021	CARDINAL
gujaf-178	130	3	2020	DATE
gujaf-178	131	1	listiyowati et al.	PERSON
gujaf-178	131	2	2021	CARDINAL
gujaf-178	132	1	covid-19	PRODUCT
gujaf-178	134	1	gusau journal of accounting	ORG
gujaf-178	134	2	3	CARDINAL
gujaf-178	134	3	3, october	DATE
gujaf-178	134	4	2022	CARDINAL
gujaf-178	134	5	22 2	DATE
gujaf-178	137	1	rahayu et al.	PERSON
gujaf-178	137	2	2017	DATE
gujaf-178	139	1	chandra et al.	PERSON
gujaf-178	139	2	2021	CARDINAL
gujaf-178	141	1	silvia utami	PERSON
gujaf-178	141	2	2018	DATE
gujaf-178	143	1	covid-19	ORG
gujaf-178	145	1	annual	DATE
gujaf-178	147	1	gusau journal of accounting	ORG
gujaf-178	147	2	3	CARDINAL
gujaf-178	147	3	3, october	DATE
gujaf-178	147	4	2022 23	DATE
gujaf-178	147	5	1	CARDINAL
gujaf-178	147	6	2	CARDINAL
gujaf-178	148	1	carrier & time	ORG
gujaf-178	152	1	hidup & terencana	ORG
gujaf-178	152	2	2020	DATE
gujaf-178	155	1	2020	DATE
gujaf-178	157	1	2018	DATE
gujaf-178	158	1	2018	DATE
gujaf-178	158	2	http://kunjung.pajak.go.id/ gusau journal of accounting	ORG
gujaf-178	158	3	3	CARDINAL
gujaf-178	158	4	3, october	DATE
gujaf-178	158	5	2022	CARDINAL
gujaf-178	158	6	24	CARDINAL
gujaf-178	159	1	2019	DATE
gujaf-178	159	2	kpp	ORG
gujaf-178	159	3	manado	GPE
gujaf-178	159	4	kpp	ORG
gujaf-178	160	1	kpp	ORG
gujaf-178	160	2	manado	GPE
gujaf-178	160	3	kpp	ORG
gujaf-178	160	4	two	CARDINAL
gujaf-178	161	1	indonesia	GPE
gujaf-178	161	2	covid-19	PRODUCT
gujaf-178	162	1	clement et al.	PERSON
gujaf-178	162	2	2017	DATE
gujaf-178	165	1	covid-19	PRODUCT
gujaf-178	166	1	1991	DATE
gujaf-178	167	1	ajzen	PERSON
gujaf-178	169	1	covid-19	GPE
gujaf-178	170	1	3	CARDINAL
gujaf-178	170	2	3, october	DATE
gujaf-178	170	3	2022 25	DATE
gujaf-178	173	1	covid-19	PRODUCT
gujaf-178	174	1	1	CARDINAL
gujaf-178	174	2	3	CARDINAL
gujaf-178	174	3	batu city	GPE
gujaf-178	174	4	east java	GPE
gujaf-178	174	5	151	CARDINAL
gujaf-178	174	6	148	CARDINAL
gujaf-178	176	1	1	CARDINAL
gujaf-178	177	1	2	CARDINAL
gujaf-178	178	1	1	CARDINAL
gujaf-178	179	1	3	CARDINAL
gujaf-178	179	2	3, october	DATE
gujaf-178	179	3	2022	CARDINAL
gujaf-178	179	4	26 to 5	CARDINAL
gujaf-178	180	1	spss	ORG
gujaf-178	180	2	non-linear	ORG
gujaf-178	181	1	2014	DATE
gujaf-178	181	2	batu city	GPE
gujaf-178	181	3	east java	GPE
gujaf-178	181	4	181	CARDINAL
gujaf-178	181	5	148	CARDINAL
gujaf-178	183	1	1	CARDINAL
gujaf-178	184	1	2	CARDINAL
gujaf-178	185	1	1	CARDINAL
gujaf-178	185	2	5	CARDINAL
gujaf-178	186	1	spss	ORG
gujaf-178	186	2	non-linear	ORG
gujaf-178	187	1	2014	DATE
gujaf-178	187	2	4	CARDINAL
gujaf-178	187	3	1	CARDINAL
gujaf-178	187	4	151	CARDINAL
gujaf-178	188	1	only 148	CARDINAL
gujaf-178	188	2	73	CARDINAL
gujaf-178	188	3	75	DATE
gujaf-178	188	4	89	CARDINAL
gujaf-178	188	5	59	CARDINAL
gujaf-178	188	6	114	CARDINAL
gujaf-178	188	7	between 36-55 years	DATE
gujaf-178	188	8	64	CARDINAL
gujaf-178	189	1	63.6%	PERCENT
gujaf-178	189	2	78.02%	PERCENT
gujaf-178	189	3	59.84%	PERCENT
gujaf-178	189	4	77.74%	PERCENT
gujaf-178	190	1	gusau journal of accounting	ORG
gujaf-178	191	1	3	CARDINAL
gujaf-178	191	2	3, october	DATE
gujaf-178	191	3	2022	CARDINAL
gujaf-178	191	4	27	CARDINAL
gujaf-178	191	5	i.	PERSON
gujaf-178	191	6	a. convergent	PERSON
gujaf-178	192	1	1	CARDINAL
gujaf-178	192	2	1	CARDINAL
gujaf-178	192	3	1	CARDINAL
gujaf-178	192	4	x1.1	ORG
gujaf-178	192	5	0.890	CARDINAL
gujaf-178	192	6	0.001	CARDINAL
gujaf-178	192	7	0.938	CARDINAL
gujaf-178	192	8	0.001	CARDINAL
gujaf-178	192	9	x1.3	ORG
gujaf-178	192	10	0,899	CARDINAL
gujaf-178	192	11	0.001	CARDINAL
gujaf-178	192	12	2	CARDINAL
gujaf-178	192	13	0.921	CARDINAL
gujaf-178	192	14	0.001	CARDINAL
gujaf-178	192	15	x2.2	CARDINAL
gujaf-178	192	16	0.001	CARDINAL
gujaf-178	192	17	x2.3	ORG
gujaf-178	192	18	0.904	CARDINAL
gujaf-178	192	19	0.001	CARDINAL
gujaf-178	192	20	x2.4	GPE
gujaf-178	192	21	0.001	CARDINAL
gujaf-178	192	22	3	CARDINAL
gujaf-178	192	23	x3.1 und_1 x3.2	PERSON
gujaf-178	192	24	0.873 0.895 <0.001	QUANTITY
gujaf-178	192	25	0.001	CARDINAL
gujaf-178	192	26	0.863	CARDINAL
gujaf-178	192	27	0.001	CARDINAL
gujaf-178	192	28	0.617	CARDINAL
gujaf-178	192	29	0.001	CARDINAL
gujaf-178	192	30	0.750	CARDINAL
gujaf-178	192	31	0.001	CARDINAL
gujaf-178	192	32	4	CARDINAL
gujaf-178	192	33	y1.1 comp_1 y1.2	ORG
gujaf-178	192	34	0.894 0.938	CARDINAL
gujaf-178	192	35	0.001	CARDINAL
gujaf-178	192	36	0.001	CARDINAL
gujaf-178	192	37	0.817	CARDINAL
gujaf-178	192	38	0.001	CARDINAL
gujaf-178	192	39	0.001	CARDINAL
gujaf-178	192	40	0.848	CARDINAL
gujaf-178	192	41	0.001	CARDINAL
gujaf-178	192	42	2021	CARDINAL
gujaf-178	192	43	1	CARDINAL
gujaf-178	193	1	0.4	CARDINAL
gujaf-178	193	2	2	CARDINAL
gujaf-178	193	3	gusau journal of accounting	ORG
gujaf-178	194	1	3	CARDINAL
gujaf-178	194	2	3, october	DATE
gujaf-178	194	3	2022 28	CARDINAL
gujaf-178	194	4	2	CARDINAL
gujaf-178	194	5	0.935	CARDINAL
gujaf-178	194	6	knw	PERSON
gujaf-178	194	7	0.918	CARDINAL
gujaf-178	194	8	0.901	CARDINAL
gujaf-178	194	9	0.945	CARDINAL
gujaf-178	194	10	1.000	CARDINAL
gujaf-178	194	11	2021	CARDINAL
gujaf-178	194	12	2	CARDINAL
gujaf-178	194	13	0.7	CARDINAL
gujaf-178	197	1	3	CARDINAL
gujaf-178	197	2	0.627	CARDINAL
gujaf-178	197	3	0.70	CARDINAL
gujaf-178	197	4	0.25	CARDINAL
gujaf-178	197	5	apc	ORG
gujaf-178	197	6	0.538	CARDINAL
gujaf-178	197	7	0.001	CARDINAL
gujaf-178	197	8	0.613	CARDINAL
gujaf-178	197	9	0.001	CARDINAL
gujaf-178	197	10	2.342	CARDINAL
gujaf-178	197	11	5	CARDINAL
gujaf-178	197	12	3.3	CARDINAL
gujaf-178	197	13	0.627	CARDINAL
gujaf-178	197	14	0.001	CARDINAL
gujaf-178	197	15	3.268	CARDINAL
gujaf-178	197	16	0.710	CARDINAL
gujaf-178	197	17	0.1	CARDINAL
gujaf-178	197	18	0.24	CARDINAL
gujaf-178	197	19	0.25	CARDINAL
gujaf-178	197	20	0.35	CARDINAL
gujaf-178	198	1	0.36	CARDINAL
gujaf-178	199	1	1.000	CARDINAL
gujaf-178	199	2	0.7	CARDINAL
gujaf-178	199	3	1.00	CARDINAL
gujaf-178	199	4	1.000	CARDINAL
gujaf-178	199	5	0.9	CARDINAL
gujaf-178	199	6	1.00	CARDINAL
gujaf-178	199	7	ideal gusau journal of accounting	ORG
gujaf-178	199	8	3	CARDINAL
gujaf-178	199	9	3, october	DATE
gujaf-178	199	10	2022	CARDINAL
gujaf-178	199	11	29	CARDINAL
gujaf-178	199	12	1.000	CARDINAL
gujaf-178	199	13	0.7	CARDINAL
gujaf-178	199	14	0.833	CARDINAL
gujaf-178	199	15	2021	CARDINAL
gujaf-178	199	16	3	CARDINAL
gujaf-178	200	1	apc	ORG
gujaf-178	200	2	0.538	CARDINAL
gujaf-178	200	3	0.00	CARDINAL
gujaf-178	201	1	0.613	CARDINAL
gujaf-178	201	2	0.001	CARDINAL
gujaf-178	201	3	0.627	CARDINAL
gujaf-178	201	4	0.001	CARDINAL
gujaf-178	201	5	62.7%	PERCENT
gujaf-178	202	1	37.3%	PERCENT
gujaf-178	203	1	2,342	CARDINAL
gujaf-178	203	2	5,000	CARDINAL
gujaf-178	203	3	3,268	CARDINAL
gujaf-178	203	4	3,300	CARDINAL
gujaf-178	203	5	5,000	CARDINAL
gujaf-178	204	1	three	CARDINAL
gujaf-178	205	1	gusau journal of accounting	ORG
gujaf-178	205	2	3	CARDINAL
gujaf-178	205	3	3, october	DATE
gujaf-178	205	4	2022	CARDINAL
gujaf-178	205	5	30	CARDINAL
gujaf-178	205	6	2	CARDINAL
gujaf-178	205	7	2	CARDINAL
gujaf-178	205	8	4	CARDINAL
gujaf-178	205	9	4	CARDINAL
gujaf-178	205	10	0.71	CARDINAL
gujaf-178	205	11	0.01	CARDINAL
gujaf-178	205	12	0.64	CARDINAL
gujaf-178	205	13	0.01	CARDINAL
gujaf-178	205	14	0.01	CARDINAL
gujaf-178	205	15	0.71 x 0.28	QUANTITY
gujaf-178	205	16	0.198	CARDINAL
gujaf-178	206	1	0.64	CARDINAL
gujaf-178	206	2	0.838	CARDINAL
gujaf-178	206	3	0.05	CARDINAL
gujaf-178	206	4	2021	CARDINAL
gujaf-178	206	5	4	CARDINAL
gujaf-178	206	6	13%	PERCENT
gujaf-178	206	7	0.05	CARDINAL
gujaf-178	208	1	1	CARDINAL
gujaf-178	208	2	the gusau journal of accounting	ORG
gujaf-178	208	3	3	CARDINAL
gujaf-178	208	4	3, october	DATE
gujaf-178	208	5	2022 31	DATE
gujaf-178	208	6	0.64	CARDINAL
gujaf-178	208	7	0.01	CARDINAL
gujaf-178	208	8	64%	PERCENT
gujaf-178	208	9	0.71 x 0.28	QUANTITY
gujaf-178	208	10	0.198	CARDINAL
gujaf-178	208	11	0.64 + 0.198	CARDINAL
gujaf-178	208	12	0.838	CARDINAL
gujaf-178	209	1	0.198	CARDINAL
gujaf-178	209	2	0.838	CARDINAL
gujaf-178	209	3	0.2362 or 23.62%	PERCENT
gujaf-178	209	4	2013	DATE
gujaf-178	209	5	80%	PERCENT
gujaf-178	209	6	between 20% and 80%	PERCENT
gujaf-178	210	1	5	CARDINAL
gujaf-178	210	2	1	CARDINAL
gujaf-178	210	3	covid-19	PERSON
gujaf-178	211	1	chandra et al	PERSON
gujaf-178	212	1	2021	DATE
gujaf-178	212	2	chamalinda & kusumawati	ORG
gujaf-178	212	3	2021	DATE
gujaf-178	212	4	2	CARDINAL
gujaf-178	213	1	ph & ayodele	ORG
gujaf-178	213	2	2017	DATE
gujaf-178	213	3	2020	DATE
gujaf-178	214	1	i.	PERSON
gujaf-178	214	2	1991	DATE
gujaf-178	216	1	179–211	CARDINAL
gujaf-178	217	1	https://doi.org/10.1016/0749-5978(91)90020-t amah	PERSON
gujaf-178	217	2	n. w.	PERSON
gujaf-178	217	3	a. a.	PERSON
gujaf-178	217	4	2021	CARDINAL
gujaf-178	218	1	study gusau journal of accounting	ORG
gujaf-178	218	2	3	CARDINAL
gujaf-178	218	3	3, october	DATE
gujaf-178	218	4	2022	CARDINAL
gujaf-178	218	5	indonesian	NORP
gujaf-178	219	1	22(2	CARDINAL
gujaf-178	219	2	21–36	CARDINAL
gujaf-178	220	1	f.	PERSON
gujaf-178	220	2	2019	DATE
gujaf-178	221	1	dan sosialisasi perpajakan terhadap kepatuhan wajib pajak	PERSON
gujaf-178	221	2	orang pribadi	PERSON
gujaf-178	221	3	yang melakukan usaha	PERSON
gujaf-178	221	4	pare	ORG
gujaf-178	222	1	dari peran	PERSON
gujaf-178	222	2	serta masyarakat dalam mendukung pembangunan maupun	PERSON
gujaf-178	223	1	1	CARDINAL
gujaf-178	223	2	33–45	CARDINAL
gujaf-178	224	1	chamalinda	PERSON
gujaf-178	224	2	k. n. l.	PERSON
gujaf-178	224	3	f.	PERSON
gujaf-178	224	4	2021	CARDINAL
gujaf-178	225	1	potret pelaporan	PERSON
gujaf-178	225	2	tahunan melalui e-filing	PERSON
gujaf-178	225	3	covid-19	DATE
gujaf-178	225	4	infestasi	ORG
gujaf-178	226	1	https://doi.org/10.21107/infestasi.v17i2.11517 chandra	PERSON
gujaf-178	226	2	n.	PERSON
gujaf-178	226	3	m. d.	PERSON
gujaf-178	226	4	masdar, r.	ORG
gujaf-178	226	5	tampang	GPE
gujaf-178	226	6	din	PERSON
gujaf-178	226	7	m.	PERSON
gujaf-178	226	8	n., & meldawati	ORG
gujaf-178	226	9	l.	PERSON
gujaf-178	226	10	2021	CARDINAL
gujaf-178	228	1	2020	DATE
gujaf-178	228	2	163	CARDINAL
gujaf-178	228	3	2020	DATE
gujaf-178	228	4	159–162	CARDINAL
gujaf-178	229	1	https://doi.org/10.2991/aebmr.k.210220.028 clement	PERSON
gujaf-178	229	2	k. b.	PERSON
gujaf-178	229	3	2017	CARDINAL
gujaf-178	230	1	southwest	LOC
gujaf-178	230	2	nigeria	GPE
gujaf-178	232	1	firdaus	PERSON
gujaf-178	232	2	r. a.	PERSON
gujaf-178	232	3	2021	CARDINAL
gujaf-178	233	1	covid-19	DATE
gujaf-178	233	2	apa yang	PERSON
gujaf-178	233	3	dan bagaimana	PERSON
gujaf-178	233	4	pegawai garis depan	ORG
gujaf-178	234	1	indonesia	GPE
gujaf-178	234	2	5(2	DATE
gujaf-178	234	3	224–240	CARDINAL
gujaf-178	235	1	j. f.	PERSON
gujaf-178	235	2	m.	PERSON
gujaf-178	235	3	l., & kuppelwieser	ORG
gujaf-178	235	4	v. g.	PERSON
gujaf-178	235	5	2014	DATE
gujaf-178	236	1	pls	NORP
gujaf-178	237	1	european business review	ORG
gujaf-178	237	2	26(2	CARDINAL
gujaf-178	237	3	106–121	CARDINAL
gujaf-178	237	4	p. a.	PERSON
gujaf-178	237	5	k. s.	PERSON
gujaf-178	237	6	b.	PERSON
gujaf-178	237	7	hamad	PERSON
gujaf-178	237	8	h. a.	PERSON
gujaf-178	237	9	d. g.	PERSON
gujaf-178	237	10	2021	CARDINAL
gujaf-178	239	1	7(9	CARDINAL
gujaf-178	240	1	t.	GPE
gujaf-178	240	2	a., & chomsatu	ORG
gujaf-178	240	3	2018	DATE
gujaf-178	242	1	2nd	ORDINAL
gujaf-178	242	2	2018	DATE
gujaf-178	242	3	2nd	ORDINAL
gujaf-178	242	4	2018	DATE
gujaf-178	242	5	2018	DATE
gujaf-178	242	6	477–488	CARDINAL
gujaf-178	242	7	t., & terencana	ORG
gujaf-178	242	8	2020	DATE
gujaf-178	244	1	1–17	ORDINAL
gujaf-178	245	1	gusau journal of accounting	ORG
gujaf-178	245	2	3	CARDINAL
gujaf-178	245	3	3, october	DATE
gujaf-178	245	4	2022 33	DATE
gujaf-178	245	5	2021	CARDINAL
gujaf-178	246	1	turkish	NORP
gujaf-178	246	2	12(9	DATE
gujaf-178	246	3	1527–1537	CARDINAL
gujaf-178	247	1	kilo	PERSON
gujaf-178	247	2	a. s.	PERSON
gujaf-178	247	3	t. h., & husain	ORG
gujaf-178	247	4	s. p.	PERSON
gujaf-178	247	5	2022	CARDINAL
gujaf-178	248	1	potensi peningkatan kepatuhan wajib	PERSON
gujaf-178	248	2	di	ORG
gujaf-178	248	3	covid-19	CARDINAL
gujaf-178	248	4	ditanggung pemerintah	GPE
gujaf-178	249	1	jurnal pajak	PERSON
gujaf-178	249	2	4	DATE
gujaf-178	250	1	https://doi.org/10.20885/ncaf.vol4.art8 listiyowati	PERSON
gujaf-178	250	2	i.	GPE
gujaf-178	250	3	setiawan	PERSON
gujaf-178	250	4	f. a.	PERSON
gujaf-178	250	5	wijayanti, f., & setiawan	PERSON
gujaf-178	250	6	f. a.	PERSON
gujaf-178	250	7	2021	CARDINAL
gujaf-178	251	1	kepatuhan wajibpajak	ORG
gujaf-178	251	2	di	ORG
gujaf-178	251	3	covid-19	DATE
gujaf-178	252	1	jurnal akuntansi	PERSON
gujaf-178	252	2	indonesia	GPE
gujaf-178	252	3	10(1	DATE
gujaf-178	252	4	41	CARDINAL
gujaf-178	253	1	https://doi.org/10.30659/jai.10.1.41-59 mascagni	PERSON
gujaf-178	253	2	mengistu	PERSON
gujaf-178	253	3	a. t., & woldeyes	PERSON
gujaf-178	253	4	f. b.	PERSON
gujaf-178	253	5	2021	CARDINAL
gujaf-178	254	1	icts	ORG
gujaf-178	255	1	ethiopia	GPE
gujaf-178	256	1	189	CARDINAL
gujaf-178	256	2	172–193	CARDINAL
gujaf-178	257	1	m. (2018)	ORG
gujaf-178	258	1	west jakarta	GPE
gujaf-178	259	1	european journal of business and management	ORG
gujaf-178	259	2	10(21	CARDINAL
gujaf-178	259	3	57–64	CARDINAL
gujaf-178	260	1	purba	PERSON
gujaf-178	260	2	h.	PERSON
gujaf-178	260	3	s., & nugroho	ORG
gujaf-178	260	4	2020	DATE
gujaf-178	261	1	kpp	ORG
gujaf-178	261	2	jakarta	GPE
gujaf-178	262	1	international journal of commerce	ORG
gujaf-178	262	2	6(1	CARDINAL
gujaf-178	262	3	166–180	CARDINAL
gujaf-178	263	1	rahayu	PERSON
gujaf-178	263	2	y. n.	PERSON
gujaf-178	263	3	setiawan	PERSON
gujaf-178	263	4	m., & troena	ORG
gujaf-178	263	5	e. a.	PERSON
gujaf-178	263	6	2017	CARDINAL
gujaf-178	265	1	9(november	CARDINAL
gujaf-178	265	2	139–146	CARDINAL
gujaf-178	266	1	https://doi.org/10.5897/jat2017.0267	GPE
gujaf-178	266	2	silvia utami	PERSON
gujaf-178	267	1	2018	DATE
gujaf-178	268	1	pengaruh sosialisasi	PERSON
gujaf-178	268	2	pengetahuan pajak	PERSON
gujaf-178	268	3	dan kualitas	PERSON
gujaf-178	268	4	terhadap kepatuhan dengan kesadaran sebagai variabel	PERSON
gujaf-178	269	1	sukesi, s., & yunaidah	ORG
gujaf-178	269	2	i.	PERSON
gujaf-178	269	3	2020	DATE
gujaf-178	271	1	journal of economics	ORG
gujaf-178	271	2	ventura	GPE
gujaf-178	271	3	22(3	CARDINAL
gujaf-178	271	4	347–359	CARDINAL
gujaf-178	274	1	2020	DATE
gujaf-178	275	1	http://www.iiste.org/ gusau journal of accounting	ORG
gujaf-178	276	1	3	CARDINAL
gujaf-178	276	2	3, october	DATE
gujaf-178	276	3	2022 34	DATE
gujaf-178	276	4	depok cimanggis indonesia	ORG
gujaf-178	277	1	international journal of economics	ORG
gujaf-178	277	2	326–341	CARDINAL
gujaf-178	278	1	http://ijecm.co.uk/%0athe gusau journal of accounting	ORG
gujaf-178	279	1	3	CARDINAL
gujaf-178	279	2	3, october	DATE
gujaf-178	279	3	2022	CARDINAL