id	sid	eid	entity	type
ijtc-1002	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1002	1	2	2714-9838	CARDINAL
ijtc-1002	1	3	2714-9846	CARDINAL
ijtc-1002	1	4	5	CARDINAL
ijtc-1002	1	5	1	CARDINAL
ijtc-1002	1	6	january 2024	DATE
ijtc-1002	2	1	97	CARDINAL
ijtc-1002	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1002	2	3	muhammad bima1	PERSON
ijtc-1002	2	4	indah setiawati2	GPE
ijtc-1002	2	5	dwi apriliana	ORG
ijtc-1002	2	6	agustin3	GPE
ijtc-1002	2	7	trunojoyo madura	GPE
ijtc-1002	2	8	indonesia	GPE
ijtc-1002	2	9	210221100058@student.trunojoyo.ac.id1	CARDINAL
ijtc-1002	2	10	october 30	DATE
ijtc-1002	2	11	2023	CARDINAL
ijtc-1002	2	12	december 31	DATE
ijtc-1002	2	13	2023	CARDINAL
ijtc-1002	2	14	january 31	DATE
ijtc-1002	2	15	2024	CARDINAL
ijtc-1002	2	16	bima	GPE
ijtc-1002	2	17	m.	GPE
ijtc-1002	2	18	setiawan	PERSON
ijtc-1002	2	19	i.	GPE
ijtc-1002	2	20	agustin	GPE
ijtc-1002	2	21	m.	PERSON
ijtc-1002	2	22	2024	CARDINAL
ijtc-1002	4	1	ilomata international journal of tax and accounting	ORG
ijtc-1002	4	2	5(1	CARDINAL
ijtc-1002	4	3	97	CARDINAL
ijtc-1002	5	1	sinta 1	ORG
ijtc-1002	5	2	2	CARDINAL
ijtc-1002	5	3	scopus	ORG
ijtc-1002	5	4	1	CARDINAL
ijtc-1002	5	5	2	CARDINAL
ijtc-1002	6	1	2015-2023	DATE
ijtc-1002	11	1	8	CARDINAL
ijtc-1002	11	2	sinta 1	DATE
ijtc-1002	11	3	sinta 2	ORG
ijtc-1002	11	4	50	CARDINAL
ijtc-1002	11	5	scopus	ORG
ijtc-1002	11	6	1	CARDINAL
ijtc-1002	13	1	4.0	CARDINAL
ijtc-1002	14	1	lindenmayer et al.	PERSON
ijtc-1002	14	2	2023	CARDINAL
ijtc-1002	16	1	one	CARDINAL
ijtc-1002	16	2	ghg	ORG
ijtc-1002	17	1	mar et al	LOC
ijtc-1002	17	2	2022	CARDINAL
ijtc-1002	18	1	the united nations	ORG
ijtc-1002	18	2	un	ORG
ijtc-1002	18	3	ghg	GPE
ijtc-1002	18	4	2021	CARDINAL
ijtc-1002	19	1	2013	DATE
ijtc-1002	19	2	ihsan & hutama	ORG
ijtc-1002	19	3	2023	CARDINAL
ijtc-1002	19	4	qiu et al.	FAC
ijtc-1002	19	5	2020	DATE
ijtc-1002	20	1	finland	GPE
ijtc-1002	20	2	roh et al.	PERSON
ijtc-1002	20	3	2020	DATE
ijtc-1002	20	4	zhou et al.	PERSON
ijtc-1002	20	5	2021	CARDINAL
ijtc-1002	21	1	finland	GPE
ijtc-1002	21	2	africa	LOC
ijtc-1002	21	3	alton et al.	ORG
ijtc-1002	21	4	2014	DATE
ijtc-1002	21	5	2013	DATE
ijtc-1002	21	6	shu et al.	PERSON
ijtc-1002	21	7	2017	DATE
ijtc-1002	22	1	coke	ORG
ijtc-1002	22	2	2023	CARDINAL
ijtc-1002	22	3	dwyer et al.	PERSON
ijtc-1002	22	4	2013	DATE
ijtc-1002	22	5	bima	GPE
ijtc-1002	22	6	setiawan	GPE
ijtc-1002	22	7	agustin	GPE
ijtc-1002	22	8	98	CARDINAL
ijtc-1002	22	9	ilomata international journal of tax & accounting	ORG
ijtc-1002	22	10	j. zhang et al.	PERSON
ijtc-1002	22	11	2024	DATE
ijtc-1002	25	1	zhao et al.	PERSON
ijtc-1002	25	2	2022	CARDINAL
ijtc-1002	27	1	one	CARDINAL
ijtc-1002	28	1	chang et al.	PERSON
ijtc-1002	28	2	2023	CARDINAL
ijtc-1002	28	3	goh et al.	PERSON
ijtc-1002	28	4	2023	CARDINAL
ijtc-1002	28	5	2023	CARDINAL
ijtc-1002	28	6	2023	CARDINAL
ijtc-1002	28	7	ramadhani & koo	ORG
ijtc-1002	28	8	2022	CARDINAL
ijtc-1002	28	9	sun & chen	ORG
ijtc-1002	28	10	2022	CARDINAL
ijtc-1002	28	11	q. zhang et al.	PERSON
ijtc-1002	28	12	2022	CARDINAL
ijtc-1002	28	13	s. zhang et al.	PERSON
ijtc-1002	28	14	2023	CARDINAL
ijtc-1002	29	1	wimala & yeremy	ORG
ijtc-1002	29	2	2022	CARDINAL
ijtc-1002	31	1	8	CARDINAL
ijtc-1002	31	2	7	CARDINAL
ijtc-1002	31	3	sinta 1	DATE
ijtc-1002	31	4	sinta 2	ORG
ijtc-1002	31	5	2015	DATE
ijtc-1002	32	1	scopus	ORG
ijtc-1002	32	2	1	CARDINAL
ijtc-1002	32	3	2	CARDINAL
ijtc-1002	32	4	50	CARDINAL
ijtc-1002	32	5	2015	DATE
ijtc-1002	36	1	wimala & yeremy	ORG
ijtc-1002	36	2	2022	CARDINAL
ijtc-1002	37	1	wimala & yeremy's	ORG
ijtc-1002	37	2	2022	CARDINAL
ijtc-1002	37	3	indonesia	GPE
ijtc-1002	38	1	1	CARDINAL
ijtc-1002	38	2	2	CARDINAL
ijtc-1002	38	3	scopus	ORG
ijtc-1002	38	4	1	CARDINAL
ijtc-1002	38	5	2	CARDINAL
ijtc-1002	39	1	8	CARDINAL
ijtc-1002	39	2	1	CARDINAL
ijtc-1002	39	3	2	CARDINAL
ijtc-1002	39	4	50	CARDINAL
ijtc-1002	39	5	2	CARDINAL
ijtc-1002	40	1	2015-2023	CARDINAL
ijtc-1002	40	2	2015	DATE
ijtc-1002	40	3	paris	GPE
ijtc-1002	41	1	delbeke et al.	PERSON
ijtc-1002	41	2	2019	DATE
ijtc-1002	41	3	kuo et al.	PERSON
ijtc-1002	41	4	2016	DATE
ijtc-1002	41	5	2023	CARDINAL
ijtc-1002	41	6	stefano & richard	ORG
ijtc-1002	41	7	2009	DATE
ijtc-1002	42	1	year	DATE
ijtc-1002	43	1	second	ORDINAL
ijtc-1002	45	1	bima	GPE
ijtc-1002	45	2	setiawan	GPE
ijtc-1002	45	3	agustin	GPE
ijtc-1002	45	4	99	CARDINAL
ijtc-1002	46	1	ilomata international journal of tax & accounting	ORG
ijtc-1002	48	1	2021	CARDINAL
ijtc-1002	49	1	2021	CARDINAL
ijtc-1002	50	1	haryani & sudin	ORG
ijtc-1002	50	2	2020	DATE
ijtc-1002	51	1	sinta	ORG
ijtc-1002	51	2	scopus	ORG
ijtc-1002	52	1	sinta 1 and	ORG
ijtc-1002	52	2	2	CARDINAL
ijtc-1002	52	3	1	CARDINAL
ijtc-1002	52	4	2	CARDINAL
ijtc-1002	52	5	two	CARDINAL
ijtc-1002	52	6	1	CARDINAL
ijtc-1002	53	1	second	ORDINAL
ijtc-1002	54	1	bibliometrics	ORG
ijtc-1002	55	1	5	CARDINAL
ijtc-1002	56	1	first	ORDINAL
ijtc-1002	56	2	second	ORDINAL
ijtc-1002	56	3	third	ORDINAL
ijtc-1002	56	4	fourth	ORDINAL
ijtc-1002	56	5	the year	DATE
ijtc-1002	56	6	the year	DATE
ijtc-1002	56	7	fifth	ORDINAL
ijtc-1002	59	1	sinta 1	DATE
ijtc-1002	59	2	2	CARDINAL
ijtc-1002	59	3	scopus	ORG
ijtc-1002	59	4	1	CARDINAL
ijtc-1002	59	5	2	CARDINAL
ijtc-1002	60	1	1	CARDINAL
ijtc-1002	60	2	2	CARDINAL
ijtc-1002	61	1	scopus	ORG
ijtc-1002	62	1	scopus	ORG
ijtc-1002	63	1	sinta 1	ORG
ijtc-1002	63	2	2	CARDINAL
ijtc-1002	63	3	scopus	ORG
ijtc-1002	63	4	1	CARDINAL
ijtc-1002	63	5	2	CARDINAL
ijtc-1002	64	1	sinta 1 and	ORG
ijtc-1002	64	2	2	CARDINAL
ijtc-1002	64	3	scopus	ORG
ijtc-1002	64	4	1	CARDINAL
ijtc-1002	64	5	2	CARDINAL
ijtc-1002	64	6	the last 8 years	DATE
ijtc-1002	64	7	2015-2023	DATE
ijtc-1002	64	8	8	CARDINAL
ijtc-1002	64	9	1	CARDINAL
ijtc-1002	64	10	2	CARDINAL
ijtc-1002	64	11	50	CARDINAL
ijtc-1002	64	12	scopus	ORG
ijtc-1002	64	13	1	CARDINAL
ijtc-1002	64	14	2	CARDINAL
ijtc-1002	66	1	scopus	ORG
ijtc-1002	68	1	the last 8 years	DATE
ijtc-1002	68	2	2015-2023	CARDINAL
ijtc-1002	69	1	scopus https://www.ilomata.org/index.php/ijtc carbon tax research	ORG
ijtc-1002	69	2	bima	GPE
ijtc-1002	69	3	setiawan	GPE
ijtc-1002	69	4	agustin	GPE
ijtc-1002	69	5	100	CARDINAL
ijtc-1002	69	6	ilomata international journal of tax & accounting	ORG
ijtc-1002	69	7	the year	DATE
ijtc-1002	70	1	4	CARDINAL
ijtc-1002	71	1	8	CARDINAL
ijtc-1002	71	2	national scientific journal	ORG
ijtc-1002	71	3	sinta 1 and	ORG
ijtc-1002	71	4	2	CARDINAL
ijtc-1002	71	5	1	CARDINAL
ijtc-1002	72	1	50	CARDINAL
ijtc-1002	72	2	scopus	ORG
ijtc-1002	72	3	1	CARDINAL
ijtc-1002	72	4	2	CARDINAL
ijtc-1002	73	1	december 31	DATE
ijtc-1002	73	2	2023	CARDINAL
ijtc-1002	74	1	58	CARDINAL
ijtc-1002	74	2	50	CARDINAL
ijtc-1002	74	3	8	CARDINAL
ijtc-1002	74	4	1	CARDINAL
ijtc-1002	74	5	2	CARDINAL
ijtc-1002	75	1	1	CARDINAL
ijtc-1002	76	1	sinta 1	DATE
ijtc-1002	76	2	2	CARDINAL
ijtc-1002	78	1	1	CARDINAL
ijtc-1002	78	2	sinta 1 and	DATE
ijtc-1002	78	3	2	CARDINAL
ijtc-1002	79	1	8	CARDINAL
ijtc-1002	79	2	2015	CARDINAL
ijtc-1002	79	3	2023	CARDINAL
ijtc-1002	80	1	2016	DATE
ijtc-1002	80	2	only 1	CARDINAL
ijtc-1002	80	3	sinta	ORG
ijtc-1002	81	1	2016	DATE
ijtc-1002	81	2	2017	DATE
ijtc-1002	81	3	sinta 1	DATE
ijtc-1002	81	4	2	CARDINAL
ijtc-1002	82	1	2019	DATE
ijtc-1002	82	2	1	CARDINAL
ijtc-1002	83	1	2020	DATE
ijtc-1002	83	2	2021	CARDINAL
ijtc-1002	83	3	sinta 1	ORG
ijtc-1002	83	4	2	CARDINAL
ijtc-1002	84	1	2022	CARDINAL
ijtc-1002	84	2	the year	DATE
ijtc-1002	84	3	sinta 1	ORG
ijtc-1002	84	4	2	CARDINAL
ijtc-1002	84	5	4	CARDINAL
ijtc-1002	85	1	2023	CARDINAL
ijtc-1002	85	2	sinta 1	ORG
ijtc-1002	85	3	2	CARDINAL
ijtc-1002	85	4	only 2	CARDINAL
ijtc-1002	86	1	2022	CARDINAL
ijtc-1002	86	2	the year	DATE
ijtc-1002	86	3	4	CARDINAL
ijtc-1002	86	4	the last 8 years 2015	DATE
ijtc-1002	86	5	2023	CARDINAL
ijtc-1002	87	1	2023	CARDINAL
ijtc-1002	87	2	the year	DATE
ijtc-1002	87	3	second	ORDINAL
ijtc-1002	87	4	2	CARDINAL
ijtc-1002	87	5	sinta 1	DATE
ijtc-1002	87	6	2	DATE
ijtc-1002	87	7	2016	DATE
ijtc-1002	87	8	2021	CARDINAL
ijtc-1002	88	1	these years	DATE
ijtc-1002	88	2	sinta 1	DATE
ijtc-1002	88	3	2	CARDINAL
ijtc-1002	89	1	only 8	CARDINAL
ijtc-1002	89	2	7	CARDINAL
ijtc-1002	90	1	2	CARDINAL
ijtc-1002	90	2	2015-2023	DATE
ijtc-1002	91	1	q2 scopus	ORG
ijtc-1002	91	2	sinta 1	ORG
ijtc-1002	91	3	2	CARDINAL
ijtc-1002	92	1	2015	CARDINAL
ijtc-1002	92	2	2023	CARDINAL
ijtc-1002	92	3	sinta 1	ORG
ijtc-1002	92	4	sinta 2	ORG
ijtc-1002	93	1	2	CARDINAL
ijtc-1002	93	2	2015	DATE
ijtc-1002	93	3	2016	DATE
ijtc-1002	93	4	only 2	CARDINAL
ijtc-1002	93	5	2015	CARDINAL
ijtc-1002	93	6	2016	DATE
ijtc-1002	93	7	the years	DATE
ijtc-1002	94	1	2	CARDINAL
ijtc-1002	94	2	2019	DATE
ijtc-1002	94	3	2023	CARDINAL
ijtc-1002	94	4	11	CARDINAL
ijtc-1002	94	5	11	CARDINAL
ijtc-1002	95	1	2017 to 2019	DATE
ijtc-1002	96	1	2020	DATE
ijtc-1002	96	2	only 4	CARDINAL
ijtc-1002	97	1	2020	DATE
ijtc-1002	97	2	2023	CARDINAL
ijtc-1002	97	3	bima	GPE
ijtc-1002	97	4	setiawan	GPE
ijtc-1002	97	5	agustin	GPE
ijtc-1002	97	6	101	CARDINAL
ijtc-1002	97	7	ilomata international journal of tax & accounting	ORG
ijtc-1002	98	1	2015	CARDINAL
ijtc-1002	98	2	2023	CARDINAL
ijtc-1002	98	3	50	CARDINAL
ijtc-1002	99	1	50	CARDINAL
ijtc-1002	99	2	scopus q1 and q2	ORG
ijtc-1002	100	1	1	CARDINAL
ijtc-1002	101	1	1	CARDINAL
ijtc-1002	101	2	sinta 1	DATE
ijtc-1002	101	3	sinta 2	ORG
ijtc-1002	101	4	8 2	CARDINAL
ijtc-1002	101	5	50 3	CARDINAL
ijtc-1002	101	6	0 4	EVENT
ijtc-1002	101	7	0	CARDINAL
ijtc-1002	101	8	sinta 1	ORG
ijtc-1002	101	9	2	CARDINAL
ijtc-1002	101	10	2015-2023	CARDINAL
ijtc-1002	101	11	1	CARDINAL
ijtc-1002	101	12	sinta 1	ORG
ijtc-1002	101	13	2	CARDINAL
ijtc-1002	101	14	2015	CARDINAL
ijtc-1002	101	15	2023	CARDINAL
ijtc-1002	101	16	2023	CARDINAL
ijtc-1002	101	17	2	CARDINAL
ijtc-1002	101	18	scopus	ORG
ijtc-1002	101	19	2015-2023	CARDINAL
ijtc-1002	101	20	2023	CARDINAL
ijtc-1002	102	1	2021	DATE
ijtc-1002	103	1	scopus	ORG
ijtc-1002	103	2	2015-2023	CARDINAL
ijtc-1002	103	3	bima	GPE
ijtc-1002	103	4	setiawan	GPE
ijtc-1002	103	5	agustin	GPE
ijtc-1002	103	6	102	CARDINAL
ijtc-1002	103	7	ilomata international journal of tax & accounting	ORG
ijtc-1002	103	8	publication year	DATE
ijtc-1002	103	9	2	CARDINAL
ijtc-1002	103	10	sinta 1	ORG
ijtc-1002	103	11	2	CARDINAL
ijtc-1002	104	1	years	DATE
ijtc-1002	104	2	sari et al	PERSON
ijtc-1002	105	1	2023	CARDINAL
ijtc-1002	106	1	sari et al	PERSON
ijtc-1002	107	1	2023	CARDINAL
ijtc-1002	108	1	year to year	DATE
ijtc-1002	110	1	2	CARDINAL
ijtc-1002	110	2	indonesian	NORP
ijtc-1002	110	3	treasury	ORG
ijtc-1002	110	4	2	CARDINAL
ijtc-1002	110	5	25%	PERCENT
ijtc-1002	111	1	1 (12.5%	PERCENT
ijtc-1002	112	1	2	CARDINAL
ijtc-1002	112	2	the last 8 years	DATE
ijtc-1002	112	3	the journal of treasury	ORG
ijtc-1002	112	4	the journal of accounting	ORG
ijtc-1002	112	5	2	CARDINAL
ijtc-1002	112	6	25%	PERCENT
ijtc-1002	113	1	3	CARDINAL
ijtc-1002	114	1	27	CARDINAL
ijtc-1002	114	2	54%	PERCENT
ijtc-1002	115	1	second	ORDINAL
ijtc-1002	115	2	the international journal of production economics	ORG
ijtc-1002	116	1	the international journal of production economics	ORG
ijtc-1002	116	2	6	CARDINAL
ijtc-1002	116	3	12%	PERCENT
ijtc-1002	117	1	only 1	CARDINAL
ijtc-1002	117	2	2%	PERCENT
ijtc-1002	118	1	3	CARDINAL
ijtc-1002	118	2	2015-2023	CARDINAL
ijtc-1002	118	3	the last 8 years	DATE
ijtc-1002	119	1	the last 8 years	DATE
ijtc-1002	121	1	3	CARDINAL
ijtc-1002	121	2	2	CARDINAL
ijtc-1002	122	1	sinta 1	ORG
ijtc-1002	122	2	2	CARDINAL
ijtc-1002	122	3	year	DATE
ijtc-1002	122	4	1	CARDINAL
ijtc-1002	122	5	jurnal manajemen teknologi	ORG
ijtc-1002	122	6	indonesian	NORP
ijtc-1002	122	7	1 12,5%	PERCENT
ijtc-1002	122	8	2	CARDINAL
ijtc-1002	122	9	indonesian	NORP
ijtc-1002	122	10	jurnal perbendaharaan	PERSON
ijtc-1002	122	11	dan kebijakan	PERSON
ijtc-1002	122	12	2 25%	PERCENT
ijtc-1002	122	13	3	CARDINAL
ijtc-1002	122	14	1 12,5%	PERCENT
ijtc-1002	122	15	4	CARDINAL
ijtc-1002	122	16	akuntansi dan	PERSON
ijtc-1002	122	17	1 12,5%	PERCENT
ijtc-1002	122	18	5	CARDINAL
ijtc-1002	122	19	1 12,5%	PERCENT
ijtc-1002	122	20	6	CARDINAL
ijtc-1002	122	21	akuntansi dan	PERSON
ijtc-1002	122	22	2 25%	PERCENT
ijtc-1002	122	23	8 100%	PERCENT
ijtc-1002	122	24	2023	CARDINAL
ijtc-1002	122	25	bima	GPE
ijtc-1002	122	26	setiawan	GPE
ijtc-1002	122	27	agustin	GPE
ijtc-1002	122	28	103	CARDINAL
ijtc-1002	122	29	ilomata international journal of tax & accounting	ORG
ijtc-1002	122	30	3	CARDINAL
ijtc-1002	123	1	year	DATE
ijtc-1002	123	2	percentag e (%	PERSON
ijtc-1002	123	3	1	CARDINAL
ijtc-1002	123	4	27 54%	PERCENT
ijtc-1002	123	5	2	CARDINAL
ijtc-1002	123	6	international journal of production	ORG
ijtc-1002	123	7	6 12%	PERCENT
ijtc-1002	123	8	3	CARDINAL
ijtc-1002	123	9	1 2%	PERCENT
ijtc-1002	123	10	4	DATE
ijtc-1002	123	11	pakistan	GPE
ijtc-1002	123	12	1 2%	PERCENT
ijtc-1002	123	13	1 2%	PERCENT
ijtc-1002	123	14	6	CARDINAL
ijtc-1002	123	15	1 2%	PERCENT
ijtc-1002	123	16	1 2%	PERCENT
ijtc-1002	123	17	8	CARDINAL
ijtc-1002	123	18	1 2%	PERCENT
ijtc-1002	123	19	1 2%	PERCENT
ijtc-1002	123	20	10	CARDINAL
ijtc-1002	123	21	1 2%	PERCENT
ijtc-1002	123	22	11	CARDINAL
ijtc-1002	123	23	1 2%	PERCENT
ijtc-1002	123	24	1 2%	PERCENT
ijtc-1002	123	25	13	CARDINAL
ijtc-1002	123	26	1 2%	PERCENT
ijtc-1002	123	27	14	CARDINAL
ijtc-1002	123	28	1 2%	PERCENT
ijtc-1002	123	29	15	CARDINAL
ijtc-1002	123	30	1 2%	PERCENT
ijtc-1002	123	31	16	CARDINAL
ijtc-1002	123	32	1 2%	PERCENT
ijtc-1002	123	33	17	CARDINAL
ijtc-1002	123	34	1 2%	PERCENT
ijtc-1002	123	35	18	CARDINAL
ijtc-1002	123	36	1 2%	PERCENT
ijtc-1002	123	37	19	CARDINAL
ijtc-1002	123	38	united kingdom	GPE
ijtc-1002	123	39	1 2%	PERCENT
ijtc-1002	123	40	50 100%	PERCENT
ijtc-1002	123	41	2023	CARDINAL
ijtc-1002	123	42	year	DATE
ijtc-1002	123	43	4	CARDINAL
ijtc-1002	123	44	the year	DATE
ijtc-1002	123	45	sinta 1	ORG
ijtc-1002	123	46	2	CARDINAL
ijtc-1002	124	1	the year	DATE
ijtc-1002	124	2	2022	CARDINAL
ijtc-1002	124	3	4	CARDINAL
ijtc-1002	124	4	50%	PERCENT
ijtc-1002	125	1	2022	DATE
ijtc-1002	125	2	the last 8 years	DATE
ijtc-1002	126	1	2023	CARDINAL
ijtc-1002	126	2	the year	DATE
ijtc-1002	126	3	second	ORDINAL
ijtc-1002	126	4	sinta 1	ORG
ijtc-1002	126	5	sinta 2	ORG
ijtc-1002	127	1	2023	CARDINAL
ijtc-1002	127	2	2	CARDINAL
ijtc-1002	127	3	25%	PERCENT
ijtc-1002	128	1	2016	DATE
ijtc-1002	128	2	2019	DATE
ijtc-1002	128	3	only 1	CARDINAL
ijtc-1002	128	4	12.5%	PERCENT
ijtc-1002	129	1	years	DATE
ijtc-1002	129	2	sinta 1	ORG
ijtc-1002	129	3	sinta 2.	ORG
ijtc-1002	130	1	sinta 1	ORG
ijtc-1002	130	2	sinta 2	ORG
ijtc-1002	131	1	the year	DATE
ijtc-1002	131	2	bima	GPE
ijtc-1002	131	3	setiawan	GPE
ijtc-1002	131	4	agustin	GPE
ijtc-1002	131	5	104	PRODUCT
ijtc-1002	132	1	ilomata international journal of tax & accounting	ORG
ijtc-1002	133	1	indonesia	GPE
ijtc-1002	134	1	5	CARDINAL
ijtc-1002	134	2	the year	DATE
ijtc-1002	135	1	the year 2019	DATE
ijtc-1002	135	2	the largest year	DATE
ijtc-1002	135	3	10	CARDINAL
ijtc-1002	135	4	20%	PERCENT
ijtc-1002	136	1	second	ORDINAL
ijtc-1002	136	2	2018	DATE
ijtc-1002	136	3	2023	CARDINAL
ijtc-1002	137	1	these years	DATE
ijtc-1002	137	2	as many as 9	CARDINAL
ijtc-1002	137	3	18%	PERCENT
ijtc-1002	138	1	2021	CARDINAL
ijtc-1002	138	2	the third year	DATE
ijtc-1002	138	3	6	CARDINAL
ijtc-1002	138	4	8%	PERCENT
ijtc-1002	139	1	2016	DATE
ijtc-1002	139	2	the year	DATE
ijtc-1002	139	3	1	CARDINAL
ijtc-1002	139	4	2%	PERCENT
ijtc-1002	140	1	2016	DATE
ijtc-1002	141	1	the year	DATE
ijtc-1002	142	1	the last 8 years	DATE
ijtc-1002	142	2	2015	DATE
ijtc-1002	142	3	2023	CARDINAL
ijtc-1002	143	1	the last 8 years	DATE
ijtc-1002	143	2	only 50	CARDINAL
ijtc-1002	143	3	scopus q1 and q2	ORG
ijtc-1002	143	4	4	CARDINAL
ijtc-1002	144	1	the year	DATE
ijtc-1002	144	2	sinta 1	ORG
ijtc-1002	144	3	2	CARDINAL
ijtc-1002	144	4	2023 2	DATE
ijtc-1002	144	5	25%	PERCENT
ijtc-1002	144	6	2022 4 50%	PERCENT
ijtc-1002	144	7	0%	PERCENT
ijtc-1002	144	8	0%	PERCENT
ijtc-1002	144	9	2019 1	DATE
ijtc-1002	144	10	12,5%	PERCENT
ijtc-1002	144	11	2018	DATE
ijtc-1002	144	12	0%	PERCENT
ijtc-1002	144	13	2017	DATE
ijtc-1002	144	14	0%	PERCENT
ijtc-1002	144	15	2016 1	DATE
ijtc-1002	144	16	12,5%	PERCENT
ijtc-1002	144	17	2015	DATE
ijtc-1002	144	18	0%	PERCENT
ijtc-1002	144	19	8 100	CARDINAL
ijtc-1002	144	20	2023	CARDINAL
ijtc-1002	144	21	5	CARDINAL
ijtc-1002	145	1	the year	DATE
ijtc-1002	145	2	2023 9	DATE
ijtc-1002	145	3	18%	PERCENT
ijtc-1002	145	4	2022 4	DATE
ijtc-1002	145	5	8%	PERCENT
ijtc-1002	145	6	6 12%	PERCENT
ijtc-1002	145	7	4 8%	PERCENT
ijtc-1002	145	8	2019	DATE
ijtc-1002	145	9	10 20%	PERCENT
ijtc-1002	145	10	2018	DATE
ijtc-1002	145	11	18%	PERCENT
ijtc-1002	145	12	10%	PERCENT
ijtc-1002	145	13	2%	PERCENT
ijtc-1002	145	14	2015	DATE
ijtc-1002	145	15	2 4%	PERCENT
ijtc-1002	145	16	50 100%	PERCENT
ijtc-1002	145	17	2023	CARDINAL
ijtc-1002	145	18	bima	GPE
ijtc-1002	145	19	setiawan	GPE
ijtc-1002	145	20	agustin	GPE
ijtc-1002	145	21	105	CARDINAL
ijtc-1002	145	22	ilomata international journal of tax & accounting	ORG
ijtc-1002	145	23	6	CARDINAL
ijtc-1002	145	24	sinta 1	DATE
ijtc-1002	145	25	2	CARDINAL
ijtc-1002	145	26	2022	CARDINAL
ijtc-1002	145	27	2023	CARDINAL
ijtc-1002	146	1	2022	CARDINAL
ijtc-1002	146	2	2023	CARDINAL
ijtc-1002	146	3	2	CARDINAL
ijtc-1002	146	4	2019	DATE
ijtc-1002	147	1	2019	DATE
ijtc-1002	147	2	only 1	CARDINAL
ijtc-1002	148	1	the last 8 years	DATE
ijtc-1002	148	2	5	CARDINAL
ijtc-1002	148	3	62.5%	PERCENT
ijtc-1002	149	1	2022	CARDINAL
ijtc-1002	150	1	2022	CARDINAL
ijtc-1002	150	2	only 2	CARDINAL
ijtc-1002	151	1	2016	DATE
ijtc-1002	151	2	1	CARDINAL
ijtc-1002	152	1	the last 8 years	DATE
ijtc-1002	152	2	3	CARDINAL
ijtc-1002	152	3	37.5	CARDINAL
ijtc-1002	157	1	7	CARDINAL
ijtc-1002	158	1	7	CARDINAL
ijtc-1002	158	2	24	CARDINAL
ijtc-1002	158	3	48%	PERCENT
ijtc-1002	159	1	2019	DATE
ijtc-1002	159	2	the year	DATE
ijtc-1002	159	3	7	CARDINAL
ijtc-1002	159	4	2018	DATE
ijtc-1002	159	5	6	CARDINAL
ijtc-1002	160	1	2015	DATE
ijtc-1002	160	2	the least year	DATE
ijtc-1002	161	1	2023	CARDINAL
ijtc-1002	161	2	the year	DATE
ijtc-1002	161	3	7	CARDINAL
ijtc-1002	162	1	2015	DATE
ijtc-1002	162	2	2016	DATE
ijtc-1002	162	3	2022	CARDINAL
ijtc-1002	162	4	only 1	CARDINAL
ijtc-1002	163	1	only 2	CARDINAL
ijtc-1002	163	2	4%	PERCENT
ijtc-1002	163	3	2021	CARDINAL
ijtc-1002	163	4	2023	CARDINAL
ijtc-1002	165	1	6	CARDINAL
ijtc-1002	166	1	sinta 1 and	DATE
ijtc-1002	166	2	2 year	DATE
ijtc-1002	166	3	2023	CARDINAL
ijtc-1002	166	4	2	CARDINAL
ijtc-1002	166	5	4 2021	CARDINAL
ijtc-1002	167	1	2020	DATE
ijtc-1002	167	2	2019 1	DATE
ijtc-1002	167	3	0	CARDINAL
ijtc-1002	167	4	0 1 2018	DATE
ijtc-1002	167	5	0	CARDINAL
ijtc-1002	167	6	2016	CARDINAL
ijtc-1002	167	7	1	CARDINAL
ijtc-1002	167	8	1 2015	CARDINAL
ijtc-1002	167	9	0	CARDINAL
ijtc-1002	167	10	5 3	CARDINAL
ijtc-1002	167	11	8 (%	PERCENT
ijtc-1002	167	12	62,5%	PERCENT
ijtc-1002	167	13	37,5%	PERCENT
ijtc-1002	167	14	0%	PERCENT
ijtc-1002	167	15	100%	PERCENT
ijtc-1002	167	16	2023	CARDINAL
ijtc-1002	167	17	bima	GPE
ijtc-1002	167	18	setiawan	GPE
ijtc-1002	167	19	agustin	GPE
ijtc-1002	167	20	106	CARDINAL
ijtc-1002	167	21	ilomata international journal of tax & accounting	ORG
ijtc-1002	167	22	7	CARDINAL
ijtc-1002	168	1	2023 1	DATE
ijtc-1002	168	2	1 3	CARDINAL
ijtc-1002	168	3	2	CARDINAL
ijtc-1002	168	4	1	CARDINAL
ijtc-1002	168	5	2	CARDINAL
ijtc-1002	168	6	24	CARDINAL
ijtc-1002	168	7	2 50 (%	PERCENT
ijtc-1002	168	8	48%	PERCENT
ijtc-1002	168	9	48%	PERCENT
ijtc-1002	168	10	4%	PERCENT
ijtc-1002	168	11	100%	PERCENT
ijtc-1002	168	12	2023	CARDINAL
ijtc-1002	168	13	8	CARDINAL
ijtc-1002	168	14	sinta 1	ORG
ijtc-1002	168	15	sinta 2	ORG
ijtc-1002	169	1	4 (25%	PERCENT
ijtc-1002	170	1	second	ORDINAL
ijtc-1002	170	2	2 (	PERCENT
ijtc-1002	170	3	12.5%	PERCENT
ijtc-1002	171	1	the past 8 years	DATE
ijtc-1002	171	2	8	CARDINAL
ijtc-1002	171	3	16	CARDINAL
ijtc-1002	171	4	100%	PERCENT
ijtc-1002	173	1	9	CARDINAL
ijtc-1002	175	1	the last 8 years 2015-2023	DATE
ijtc-1002	175	2	33	CARDINAL
ijtc-1002	175	3	100%	PERCENT
ijtc-1002	175	4	50	CARDINAL
ijtc-1002	176	1	4 (8.33%	PERCENT
ijtc-1002	177	1	2nd	ORDINAL
ijtc-1002	177	2	the last 8 years	DATE
ijtc-1002	177	3	3 (6.25%	PERCENT
ijtc-1002	178	1	9	CARDINAL
ijtc-1002	178	2	1	CARDINAL
ijtc-1002	178	3	2.08%	PERCENT
ijtc-1002	179	1	8	CARDINAL
ijtc-1002	180	1	1	CARDINAL
ijtc-1002	180	2	2	CARDINAL
ijtc-1002	181	1	2015-2023	CARDINAL
ijtc-1002	181	2	1	CARDINAL
ijtc-1002	181	3	1 6,25%	PERCENT
ijtc-1002	181	4	2	CARDINAL
ijtc-1002	181	5	1 6,25%	PERCENT
ijtc-1002	181	6	3	CARDINAL
ijtc-1002	181	7	4 25%	PERCENT
ijtc-1002	181	8	4	CARDINAL
ijtc-1002	181	9	1 6,25%	PERCENT
ijtc-1002	181	10	5	CARDINAL
ijtc-1002	181	11	1 6,25%	PERCENT
ijtc-1002	181	12	6	CARDINAL
ijtc-1002	181	13	1 6,25%	PERCENT
ijtc-1002	181	14	7	CARDINAL
ijtc-1002	181	15	1 6,25%	PERCENT
ijtc-1002	181	16	8	CARDINAL
ijtc-1002	181	17	2 12,5%	PERCENT
ijtc-1002	181	18	bima	GPE
ijtc-1002	181	19	setiawan	GPE
ijtc-1002	181	20	agustin	GPE
ijtc-1002	181	21	107	CARDINAL
ijtc-1002	182	1	ilomata international journal of tax & accounting	ORG
ijtc-1002	182	2	9	CARDINAL
ijtc-1002	182	3	1 6,25%	PERCENT
ijtc-1002	182	4	10	CARDINAL
ijtc-1002	182	5	1 6,25%	PERCENT
ijtc-1002	182	6	11	CARDINAL
ijtc-1002	182	7	2 12,5%	PERCENT
ijtc-1002	182	8	16 100%	PERCENT
ijtc-1002	182	9	2023	CARDINAL
ijtc-1002	182	10	9	CARDINAL
ijtc-1002	184	1	2015-2023	CARDINAL
ijtc-1002	184	2	1	CARDINAL
ijtc-1002	184	3	1 2,08%	PERCENT
ijtc-1002	184	4	2	CARDINAL
ijtc-1002	184	5	2 4,16%	PERCENT
ijtc-1002	184	6	3	CARDINAL
ijtc-1002	184	7	2 4,16%	PERCENT
ijtc-1002	184	8	1 2,08%	PERCENT
ijtc-1002	184	9	1 2,08%	PERCENT
ijtc-1002	184	10	6	CARDINAL
ijtc-1002	184	11	4 8,33%	PERCENT
ijtc-1002	184	12	1 2,08%	PERCENT
ijtc-1002	184	13	4 8,33%	PERCENT
ijtc-1002	184	14	9	CARDINAL
ijtc-1002	184	15	1 2,08%	PERCENT
ijtc-1002	184	16	10	CARDINAL
ijtc-1002	184	17	1 2,08%	PERCENT
ijtc-1002	184	18	11	CARDINAL
ijtc-1002	184	19	1 2,08%	PERCENT
ijtc-1002	184	20	12	CARDINAL
ijtc-1002	184	21	1 2,08%	PERCENT
ijtc-1002	184	22	13	CARDINAL
ijtc-1002	184	23	1 2,08%	PERCENT
ijtc-1002	184	24	14	CARDINAL
ijtc-1002	184	25	1 2,08%	PERCENT
ijtc-1002	184	26	15	CARDINAL
ijtc-1002	184	27	1 2,08%	PERCENT
ijtc-1002	184	28	16	CARDINAL
ijtc-1002	184	29	1 2,08%	PERCENT
ijtc-1002	184	30	17	CARDINAL
ijtc-1002	184	31	1 2,08%	PERCENT
ijtc-1002	184	32	18	CARDINAL
ijtc-1002	184	33	2 4,16%	PERCENT
ijtc-1002	184	34	19	CARDINAL
ijtc-1002	184	35	1 2,08%	PERCENT
ijtc-1002	184	36	1 2,08%	PERCENT
ijtc-1002	184	37	1 2,08%	PERCENT
ijtc-1002	184	38	22	CARDINAL
ijtc-1002	184	39	1 2,08%	PERCENT
ijtc-1002	184	40	23	CARDINAL
ijtc-1002	184	41	2 4,16%	PERCENT
ijtc-1002	184	42	24	CARDINAL
ijtc-1002	184	43	first	ORDINAL
ijtc-1002	184	44	1 2.08%	PERCENT
ijtc-1002	184	45	25	CARDINAL
ijtc-1002	184	46	2 4,16%	PERCENT
ijtc-1002	184	47	26	CARDINAL
ijtc-1002	184	48	1 2.08%	PERCENT
ijtc-1002	184	49	27	CARDINAL
ijtc-1002	184	50	1 2,08%	PERCENT
ijtc-1002	184	51	3 6,25%	PERCENT
ijtc-1002	184	52	4 8,33%	PERCENT
ijtc-1002	184	53	30	CARDINAL
ijtc-1002	184	54	1 2,08%	PERCENT
ijtc-1002	184	55	1 2,08%	PERCENT
ijtc-1002	184	56	32	CARDINAL
ijtc-1002	184	57	1 2,08%	PERCENT
ijtc-1002	184	58	48 100%	PERCENT
ijtc-1002	184	59	2023	CARDINAL
ijtc-1002	184	60	bima	GPE
ijtc-1002	184	61	setiawan	GPE
ijtc-1002	184	62	agustin	GPE
ijtc-1002	184	63	108	CARDINAL
ijtc-1002	184	64	ilomata international journal of tax & accounting	ORG
ijtc-1002	185	1	11	CARDINAL
ijtc-1002	185	2	12	CARDINAL
ijtc-1002	186	1	11	CARDINAL
ijtc-1002	186	2	sinta 1	ORG
ijtc-1002	186	3	2	CARDINAL
ijtc-1002	186	4	12	CARDINAL
ijtc-1002	187	1	11	CARDINAL
ijtc-1002	187	2	secondary	ORDINAL
ijtc-1002	187	3	2015-2023	DATE
ijtc-1002	188	1	secondary	ORDINAL
ijtc-1002	189	1	12	CARDINAL
ijtc-1002	189	2	the last 8 years	DATE
ijtc-1002	189	3	26	CARDINAL
ijtc-1002	189	4	52%	PERCENT
ijtc-1002	190	1	11	CARDINAL
ijtc-1002	190	2	secondary	ORDINAL
ijtc-1002	190	3	secondary	ORDINAL
ijtc-1002	191	1	11	CARDINAL
ijtc-1002	191	2	12	CARDINAL
ijtc-1002	192	1	10	CARDINAL
ijtc-1002	192	2	1	CARDINAL
ijtc-1002	192	3	2 year	DATE
ijtc-1002	192	4	2023 1 1	DATE
ijtc-1002	192	5	2	CARDINAL
ijtc-1002	192	6	4 2021	CARDINAL
ijtc-1002	192	7	2020	DATE
ijtc-1002	192	8	2019	DATE
ijtc-1002	192	9	1	CARDINAL
ijtc-1002	192	10	0	CARDINAL
ijtc-1002	192	11	2016	DATE
ijtc-1002	192	12	0 1 1 2015	DATE
ijtc-1002	192	13	0	CARDINAL
ijtc-1002	192	14	3	CARDINAL
ijtc-1002	192	15	37,5%	PERCENT
ijtc-1002	192	16	50%	PERCENT
ijtc-1002	192	17	12,5%	PERCENT
ijtc-1002	192	18	100%	PERCENT
ijtc-1002	192	19	2023	CARDINAL
ijtc-1002	192	20	11	CARDINAL
ijtc-1002	192	21	2023 4	DATE
ijtc-1002	192	22	6	CARDINAL
ijtc-1002	192	23	bima	GPE
ijtc-1002	192	24	setiawan	GPE
ijtc-1002	192	25	agustin	GPE
ijtc-1002	192	26	109	CARDINAL
ijtc-1002	192	27	ilomata international journal of tax & accounting	ORG
ijtc-1002	192	28	2018 4 5	DATE
ijtc-1002	192	29	1	CARDINAL
ijtc-1002	192	30	1 2015	CARDINAL
ijtc-1002	192	31	2	CARDINAL
ijtc-1002	192	32	2	CARDINAL
ijtc-1002	192	33	21	CARDINAL
ijtc-1002	192	34	3 50 (%	PERCENT
ijtc-1002	192	35	42%	PERCENT
ijtc-1002	192	36	52%	PERCENT
ijtc-1002	192	37	6%	PERCENT
ijtc-1002	192	38	100%	PERCENT
ijtc-1002	192	39	2023	CARDINAL
ijtc-1002	192	40	3	CARDINAL
ijtc-1002	192	41	2023	CARDINAL
ijtc-1002	192	42	3	CARDINAL
ijtc-1002	192	43	scopus	ORG
ijtc-1002	192	44	2015-2023	CARDINAL
ijtc-1002	192	45	32	CARDINAL
ijtc-1002	192	46	162	CARDINAL
ijtc-1002	193	1	4	CARDINAL
ijtc-1002	193	2	41	CARDINAL
ijtc-1002	194	1	4	CARDINAL
ijtc-1002	194	2	13	CARDINAL
ijtc-1002	195	1	12	CARDINAL
ijtc-1002	196	1	1	CARDINAL
ijtc-1002	196	2	1	CARDINAL
ijtc-1002	196	3	11	CARDINAL
ijtc-1002	196	4	1	CARDINAL
ijtc-1002	196	5	2	CARDINAL
ijtc-1002	196	6	3	CARDINAL
ijtc-1002	196	7	recursive cge 4	PERSON
ijtc-1002	196	8	5	CARDINAL
ijtc-1002	196	9	6	CARDINAL
ijtc-1002	196	10	8	CARDINAL
ijtc-1002	197	1	9	CARDINAL
ijtc-1002	198	1	10	CARDINAL
ijtc-1002	199	1	bima	GPE
ijtc-1002	199	2	setiawan	GPE
ijtc-1002	199	3	agustin	GPE
ijtc-1002	199	4	110	CARDINAL
ijtc-1002	199	5	ilomata international journal of tax & accounting	ORG
ijtc-1002	199	6	11	CARDINAL
ijtc-1002	200	1	2	CARDINAL
ijtc-1002	200	2	2	CARDINAL
ijtc-1002	200	3	11	CARDINAL
ijtc-1002	200	4	1	CARDINAL
ijtc-1002	200	5	2	CARDINAL
ijtc-1002	200	6	3	CARDINAL
ijtc-1002	200	7	4	CARDINAL
ijtc-1002	201	1	5	CARDINAL
ijtc-1002	202	1	6	CARDINAL
ijtc-1002	203	1	7	CARDINAL
ijtc-1002	203	2	8	CARDINAL
ijtc-1002	203	3	9	CARDINAL
ijtc-1002	204	1	10	CARDINAL
ijtc-1002	205	1	11	CARDINAL
ijtc-1002	206	1	3	CARDINAL
ijtc-1002	206	2	3	CARDINAL
ijtc-1002	206	3	10	CARDINAL
ijtc-1002	206	4	1	CARDINAL
ijtc-1002	206	5	2	CARDINAL
ijtc-1002	206	6	3	CARDINAL
ijtc-1002	206	7	4	CARDINAL
ijtc-1002	206	8	5	CARDINAL
ijtc-1002	206	9	environmental management systems	ORG
ijtc-1002	206	10	6	CARDINAL
ijtc-1002	206	11	7	CARDINAL
ijtc-1002	206	12	8	CARDINAL
ijtc-1002	207	1	9	CARDINAL
ijtc-1002	207	2	10	CARDINAL
ijtc-1002	208	1	tokyo	GPE
ijtc-1002	208	2	4	CARDINAL
ijtc-1002	208	3	3	CARDINAL
ijtc-1002	208	4	10	CARDINAL
ijtc-1002	208	5	1	CARDINAL
ijtc-1002	208	6	2	CARDINAL
ijtc-1002	208	7	4	CARDINAL
ijtc-1002	209	1	5	CARDINAL
ijtc-1002	210	1	6	CARDINAL
ijtc-1002	210	2	7	CARDINAL
ijtc-1002	210	3	8	CARDINAL
ijtc-1002	211	1	9	CARDINAL
ijtc-1002	211	2	10	CARDINAL
ijtc-1002	212	1	2023	CARDINAL
ijtc-1002	212	2	sinta 1 and	ORG
ijtc-1002	212	3	2	CARDINAL
ijtc-1002	213	1	58	CARDINAL
ijtc-1002	213	2	8	CARDINAL
ijtc-1002	213	3	50	CARDINAL
ijtc-1002	213	4	scopus	ORG
ijtc-1002	214	1	sinta 1	DATE
ijtc-1002	214	2	2	CARDINAL
ijtc-1002	214	3	2022	CARDINAL
ijtc-1002	215	1	2019	DATE
ijtc-1002	215	2	2023	CARDINAL
ijtc-1002	216	1	indonesian	NORP
ijtc-1002	216	2	treasury	ORG
ijtc-1002	216	3	bima	GPE
ijtc-1002	216	4	setiawan	GPE
ijtc-1002	216	5	agustin	GPE
ijtc-1002	216	6	111	CARDINAL
ijtc-1002	216	7	ilomata international journal of tax & accounting	ORG
ijtc-1002	216	8	sinta 1	ORG
ijtc-1002	216	9	2	CARDINAL
ijtc-1002	216	10	2	CARDINAL
ijtc-1002	216	11	25%	PERCENT
ijtc-1002	217	1	20152023	DATE
ijtc-1002	217	2	27	CARDINAL
ijtc-1002	217	3	54%	PERCENT
ijtc-1002	218	1	sinta 1	DATE
ijtc-1002	218	2	sinta 2	ORG
ijtc-1002	220	1	32	CARDINAL
ijtc-1002	220	2	162	CARDINAL
ijtc-1002	221	1	4	CARDINAL
ijtc-1002	221	2	41	CARDINAL
ijtc-1002	226	1	alton	PERSON
ijtc-1002	226	2	t.	GPE
ijtc-1002	226	3	arndt	ORG
ijtc-1002	226	4	r.	NORP
ijtc-1002	226	5	hartley, f., makrelov	PERSON
ijtc-1002	226	6	thurlow	PERSON
ijtc-1002	226	7	j., & ubogu	ORG
ijtc-1002	226	8	d.	GPE
ijtc-1002	226	9	2014	DATE
ijtc-1002	227	1	south africa	GPE
ijtc-1002	228	1	116	CARDINAL
ijtc-1002	228	2	344–354	CARDINAL
ijtc-1002	229	1	l. j.	PERSON
ijtc-1002	229	2	j. a.	PERSON
ijtc-1002	229	3	vazquez-brust	PERSON
ijtc-1002	229	4	d., & yakovleva	ORG
ijtc-1002	229	5	n.	PERSON
ijtc-1002	229	6	2021	CARDINAL
ijtc-1002	231	1	ecological economics	ORG
ijtc-1002	231	2	185(march	CARDINAL
ijtc-1002	232	1	j., & tran	ORG
ijtc-1002	232	2	m. (	PERSON
ijtc-1002	232	3	2013	DATE
ijtc-1002	233	1	uk	GPE
ijtc-1002	233	2	49	DATE
ijtc-1002	234	1	https://doi.org/10.1016/j.tra.2013.01.010 chang	PERSON
ijtc-1002	234	2	tian	PERSON
ijtc-1002	234	3	li	PERSON
ijtc-1002	234	4	2023	CARDINAL
ijtc-1002	235	1	china	GPE
ijtc-1002	236	1	386(december 2022	CARDINAL
ijtc-1002	238	1	2013	DATE
ijtc-1002	240	1	55	CARDINAL
ijtc-1002	240	2	43–54	DATE
ijtc-1002	241	1	j., runge-metzger	GPE
ijtc-1002	241	2	a.	PERSON
ijtc-1002	241	3	slingenberg	PERSON
ijtc-1002	241	4	j. (	PERSON
ijtc-1002	241	5	2019	DATE
ijtc-1002	242	1	paris	GPE
ijtc-1002	242	2	europe	LOC
ijtc-1002	242	3	24–45	CARDINAL
ijtc-1002	243	1	dong, w.	PERSON
ijtc-1002	243	2	hou	GPE
ijtc-1002	243	3	x.	GPE
ijtc-1002	243	4	& qin	PERSON
ijtc-1002	243	5	g.	PERSON
ijtc-1002	243	6	2023	CARDINAL
ijtc-1002	244	1	china	GPE
ijtc-1002	245	1	switzerland	GPE
ijtc-1002	245	2	15(5	CARDINAL
ijtc-1002	246	1	n., kumar	PERSON
ijtc-1002	246	2	s.	PERSON
ijtc-1002	246	3	mukherjee	PERSON
ijtc-1002	246	4	d.	NORP
ijtc-1002	246	5	pandey, n., & lim	ORG
ijtc-1002	246	6	w. m.	PERSON
ijtc-1002	246	7	2021	CARDINAL
ijtc-1002	248	1	133(march	CARDINAL
ijtc-1002	248	2	285–296	CARDINAL
ijtc-1002	249	1	bima	GPE
ijtc-1002	249	2	setiawan	GPE
ijtc-1002	249	3	agustin	GPE
ijtc-1002	249	4	112	CARDINAL
ijtc-1002	249	5	ilomata international journal of tax & accounting	ORG
ijtc-1002	249	6	dwyer, l.	ORG
ijtc-1002	249	7	forsyth	GPE
ijtc-1002	249	8	spurr	GPE
ijtc-1002	249	9	r., & hoque	ORG
ijtc-1002	249	10	s.	PERSON
ijtc-1002	249	11	2013	DATE
ijtc-1002	250	1	australian	NORP
ijtc-1002	251	1	143–155	DATE
ijtc-1002	251	2	https://doi.org/10.1177/0047287512461568 goh	PERSON
ijtc-1002	251	3	h. h.	PERSON
ijtc-1002	251	4	xu	PERSON
ijtc-1002	251	5	z.	PERSON
ijtc-1002	251	6	liang	PERSON
ijtc-1002	251	7	x.	GPE
ijtc-1002	251	8	zhang	GPE
ijtc-1002	251	9	d.	NORP
ijtc-1002	251	10	dai	ORG
ijtc-1002	251	11	w.	PERSON
ijtc-1002	251	12	liu	PERSON
ijtc-1002	251	13	t. a.	GPE
ijtc-1002	251	14	wong	GPE
ijtc-1002	251	15	s. y.,	ORG
ijtc-1002	251	16	& goh	PERSON
ijtc-1002	251	17	k. c.	PERSON
ijtc-1002	251	18	2023	CARDINAL
ijtc-1002	253	1	138817	DATE
ijtc-1002	254	1	c. s.	PERSON
ijtc-1002	254	2	2020	DATE
ijtc-1002	255	1	dan tingkat kolaborasi pada	PERSON
ijtc-1002	255	2	2010-2019	DATE
ijtc-1002	256	1	jurnal pena	PERSON
ijtc-1002	256	2	3(2	CARDINAL
ijtc-1002	256	3	131–140	CARDINAL
ijtc-1002	257	1	ihsan, r. n., & hutama	PERSON
ijtc-1002	257	2	r. g.	PERSON
ijtc-1002	257	3	2023	CARDINAL
ijtc-1002	258	1	united nations	ORG
ijtc-1002	258	2	pemenuhan hak asasi manusia melalui penerapan	PERSON
ijtc-1002	258	3	karbon di	PERSON
ijtc-1002	258	4	indonesia	GPE
ijtc-1002	259	1	padjadjaran journal of international relations	ORG
ijtc-1002	259	2	5(2	CARDINAL
ijtc-1002	259	3	165	CARDINAL
ijtc-1002	260	1	kuo	PERSON
ijtc-1002	260	2	t. c.	GPE
ijtc-1002	260	3	hong	GPE
ijtc-1002	260	4	& lin	PERSON
ijtc-1002	260	5	s. c.	PERSON
ijtc-1002	260	6	2016	DATE
ijtc-1002	263	1	139	CARDINAL
ijtc-1002	263	2	337–346	CARDINAL
ijtc-1002	263	3	d. b.	PERSON
ijtc-1002	263	4	w.	PERSON
ijtc-1002	263	5	d.	NORP
ijtc-1002	263	6	beggs	GPE
ijtc-1002	263	7	r.	NORP
ijtc-1002	263	8	smith	GPE
ijtc-1002	263	9	d.	NORP
ijtc-1002	263	10	c., lang	GPE
ijtc-1002	263	11	e.	ORG
ijtc-1002	263	12	lavery	PERSON
ijtc-1002	263	13	t.	GPE
ijtc-1002	263	14	e.	PERSON
ijtc-1002	263	15	scheele	PERSON
ijtc-1002	263	16	b. c.	PERSON
ijtc-1002	263	17	m. j.	PERSON
ijtc-1002	263	18	2023	CARDINAL
ijtc-1002	265	1	283(march	CARDINAL
ijtc-1002	265	2	110085	DATE
ijtc-1002	266	1	https://doi.org/10.1016/j.biocon.2023.110085 mar	TIME
ijtc-1002	266	2	k. a.	PERSON
ijtc-1002	266	3	unger	PERSON
ijtc-1002	266	4	l., & butler	ORG
ijtc-1002	266	5	2022	CARDINAL
ijtc-1002	268	1	2021	CARDINAL
ijtc-1002	268	2	127–136	CARDINAL
ijtc-1002	269	1	2023	CARDINAL
ijtc-1002	270	1	australia	GPE
ijtc-1002	271	1	138187	DATE
ijtc-1002	272	1	r.	NORP
ijtc-1002	272	2	nasirov, s., & osorio	PERSON
ijtc-1002	272	3	2023	CARDINAL
ijtc-1002	274	1	403(february	CARDINAL
ijtc-1002	274	2	136694	DATE
ijtc-1002	275	1	qiu	GPE
ijtc-1002	275	2	r.	NORP
ijtc-1002	275	3	xu	PERSON
ijtc-1002	275	4	j., xie	PERSON
ijtc-1002	275	5	h.	PERSON
ijtc-1002	275	6	zeng	PERSON
ijtc-1002	275	7	2020	DATE
ijtc-1002	277	1	85	DATE
ijtc-1002	278	1	ramadhani	GPE
ijtc-1002	278	2	d. p.	ORG
ijtc-1002	278	3	2022	CARDINAL
ijtc-1002	279	1	indonesian	NORP
ijtc-1002	280	1	377(september	CARDINAL
ijtc-1002	280	2	134288	DATE
ijtc-1002	281	1	https://doi.org/10.1016/j.jclepro.2022.134288	NORP
ijtc-1002	281	2	w., & xu	ORG
ijtc-1002	281	3	t.	PERSON
ijtc-1002	281	4	2023	CARDINAL
ijtc-1002	283	1	switzerland	GPE
ijtc-1002	284	1	roh	PERSON
ijtc-1002	284	2	k., chung	PERSON
ijtc-1002	284	3	w.	PERSON
ijtc-1002	284	4	lee, h.	ORG
ijtc-1002	284	5	park	GPE
ijtc-1002	284	6	s., & lee	ORG
ijtc-1002	284	7	j. h.	PERSON
ijtc-1002	284	8	2020	DATE
ijtc-1002	285	1	south korea	GPE
ijtc-1002	286	1	6	CARDINAL
ijtc-1002	286	2	761–770	CARDINAL
ijtc-1002	287	1	bima	GPE
ijtc-1002	287	2	setiawan	GPE
ijtc-1002	287	3	agustin	GPE
ijtc-1002	287	4	113	CARDINAL
ijtc-1002	287	5	ilomata international journal of tax & accounting	ORG
ijtc-1002	287	6	t.	GPE
ijtc-1002	287	7	peng	PERSON
ijtc-1002	287	8	z., chen, s.	PERSON
ijtc-1002	287	9	wang	GPE
ijtc-1002	287	10	s.	PERSON
ijtc-1002	287	11	lai	ORG
ijtc-1002	287	12	k. k.	PERSON
ijtc-1002	287	13	2017	CARDINAL
ijtc-1002	289	1	switzerland	GPE
ijtc-1002	289	2	9(1	CARDINAL
ijtc-1002	290	1	stefano	PERSON
ijtc-1002	290	2	e. v, & richard	PERSON
ijtc-1002	290	3	s. j. t.	PERSON
ijtc-1002	290	4	2009	DATE
ijtc-1002	291	1	ireland	GPE
ijtc-1002	292	1	40(3	CARDINAL
ijtc-1002	292	2	317–338	CARDINAL
ijtc-1002	292	3	& chen	PERSON
ijtc-1002	292	4	w.	PERSON
ijtc-1002	292	5	2022	CARDINAL
ijtc-1002	294	1	333(november 2021	CARDINAL
ijtc-1002	294	2	130027	DATE
ijtc-1002	295	1	https://doi.org/10.1016/j.jclepro.2021.130027 wimala	PERSON
ijtc-1002	295	2	m., & yeremy	ORG
ijtc-1002	295	3	j.	PERSON
ijtc-1002	295	4	2022	CARDINAL
ijtc-1002	296	1	potensi penerapan kebijakan	PERSON
ijtc-1002	296	2	pada industri	PERSON
ijtc-1002	296	3	indonesia	GPE
ijtc-1002	297	1	teras jurnal	PERSON
ijtc-1002	297	2	12(1	CARDINAL
ijtc-1002	297	3	295	CARDINAL
ijtc-1002	298	1	j., chen	PERSON
ijtc-1002	298	2	l.	GPE
ijtc-1002	298	3	xie	PERSON
ijtc-1002	298	4	yang	PERSON
ijtc-1002	298	5	li	PERSON
ijtc-1002	298	6	z.	PERSON
ijtc-1002	298	7	guo, h.	ORG
ijtc-1002	298	8	& liu	PERSON
ijtc-1002	298	9	2024	CARDINAL
ijtc-1002	300	1	107315	DATE
ijtc-1002	301	1	https://doi.org/10.1016/j.resconrec.2023.107315 zhang	PERSON
ijtc-1002	301	2	q.	PERSON
ijtc-1002	301	3	wang	PERSON
ijtc-1002	301	4	x.	GPE
ijtc-1002	301	5	hu	PERSON
ijtc-1002	301	6	t.	GPE
ijtc-1002	301	7	wang	ORG
ijtc-1002	301	8	2022	CARDINAL
ijtc-1002	303	1	359(september 2021	CARDINAL
ijtc-1002	303	2	132063	DATE
ijtc-1002	304	1	https://doi.org/10.1016/j.jclepro.2022.132063 zhang	PERSON
ijtc-1002	304	2	s.	PERSON
ijtc-1002	304	3	hu	PERSON
ijtc-1002	304	4	w.	PERSON
ijtc-1002	304	5	du	PERSON
ijtc-1002	304	6	j.	PERSON
ijtc-1002	304	7	bai	GPE
ijtc-1002	304	8	c., liu	PERSON
ijtc-1002	304	9	w., & chen	ORG
ijtc-1002	304	10	z.	PERSON
ijtc-1002	304	11	2023	CARDINAL
ijtc-1002	306	1	396(february	CARDINAL
ijtc-1002	306	2	136511	DATE
ijtc-1002	307	1	https://doi.org/10.1016/j.jclepro.2023.136511 zhao	PERSON
ijtc-1002	307	2	wang	PERSON
ijtc-1002	307	3	w.	PERSON
ijtc-1002	307	4	2022	CARDINAL
ijtc-1002	308	1	china	GPE
ijtc-1002	309	1	181(february	CARDINAL
ijtc-1002	309	2	106246	DATE
ijtc-1002	310	1	https://doi.org/10.1016/j.resconrec.2022.106246 zhou	PERSON
ijtc-1002	310	2	x.	GPE
ijtc-1002	310	3	wei	PERSON
ijtc-1002	310	4	x.	GPE
ijtc-1002	310	5	lin	GPE
ijtc-1002	310	6	j., tian	PERSON
ijtc-1002	310	7	x.	GPE
ijtc-1002	310	8	s.	PERSON
ijtc-1002	310	9	2021	CARDINAL
ijtc-1002	312	1	united kingdom	GPE
ijtc-1002	312	2	98	DATE
ijtc-1002	312	3	102295	DATE
