id	sid	eid	entity	type
ijtc-1031	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1031	1	2	2714-9838	CARDINAL
ijtc-1031	1	3	2714-9846	CARDINAL
ijtc-1031	1	4	5	CARDINAL
ijtc-1031	1	5	1	CARDINAL
ijtc-1031	1	6	january 2024	DATE
ijtc-1031	2	1	144	CARDINAL
ijtc-1031	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1031	2	3	indonesia	GPE
ijtc-1031	2	4	rizal1	PERSON
ijtc-1031	2	5	mohammad fachrudin3	PERSON
ijtc-1031	2	6	1the	CARDINAL
ijtc-1031	2	7	23polytechnic	CARDINAL
ijtc-1031	2	8	stan	GPE
ijtc-1031	2	9	indonesia	GPE
ijtc-1031	2	10	mnrizal96@gmail.com1	CARDINAL
ijtc-1031	2	11	november 4	DATE
ijtc-1031	2	12	2023	CARDINAL
ijtc-1031	2	13	december 31	DATE
ijtc-1031	2	14	2023	CARDINAL
ijtc-1031	2	15	january 31	DATE
ijtc-1031	2	16	2024	CARDINAL
ijtc-1031	3	1	rizal	GPE
ijtc-1031	3	2	n., supriyadi, & fachrudin	ORG
ijtc-1031	3	3	m.	PERSON
ijtc-1031	3	4	2024	DATE
ijtc-1031	4	1	indonesia	GPE
ijtc-1031	5	1	ilomata international journal of tax and accounting	ORG
ijtc-1031	5	2	5(1	CARDINAL
ijtc-1031	5	3	144	CARDINAL
ijtc-1031	6	1	undang	GPE
ijtc-1031	6	2	kerja	ORG
ijtc-1031	7	1	indonesia	GPE
ijtc-1031	7	2	indonesia	GPE
ijtc-1031	9	1	2017	CARDINAL
ijtc-1031	9	2	2022	CARDINAL
ijtc-1031	9	3	30	CARDINAL
ijtc-1031	10	1	16	CARDINAL
ijtc-1031	15	1	4.0	CARDINAL
ijtc-1031	16	1	indonesia	GPE
ijtc-1031	16	2	11	CARDINAL
ijtc-1031	16	3	2020	DATE
ijtc-1031	16	4	9	CARDINAL
ijtc-1031	16	5	indonesia	GPE
ijtc-1031	16	6	one	CARDINAL
ijtc-1031	18	1	9	CARDINAL
ijtc-1031	18	2	18	CARDINAL
ijtc-1031	18	3	2021	CARDINAL
ijtc-1031	18	4	indonesia	GPE
ijtc-1031	18	5	rizal	GPE
ijtc-1031	18	6	145	CARDINAL
ijtc-1031	18	7	ilomata international journal of tax & accounting	ORG
ijtc-1031	19	1	djp	ORG
ijtc-1031	19	2	2020	DATE
ijtc-1031	20	1	djp	ORG
ijtc-1031	20	2	prayogo & muhasan	ORG
ijtc-1031	20	3	2022	CARDINAL
ijtc-1031	20	4	rohali & utomo	ORG
ijtc-1031	20	5	2022	CARDINAL
ijtc-1031	20	6	wijaya & buana	ORG
ijtc-1031	20	7	2021	DATE
ijtc-1031	20	8	indonesia	GPE
ijtc-1031	21	1	asshidiqi & irawan	ORG
ijtc-1031	21	2	2021	CARDINAL
ijtc-1031	21	3	baran et al.	PERSON
ijtc-1031	21	4	2023	CARDINAL
ijtc-1031	21	5	2022	CARDINAL
ijtc-1031	21	6	xu	PERSON
ijtc-1031	21	7	2023	DATE
ijtc-1031	22	1	prayogo & muhasan	ORG
ijtc-1031	22	2	2022	CARDINAL
ijtc-1031	25	1	2015	DATE
ijtc-1031	25	2	2018	DATE
ijtc-1031	25	3	yu et al.	PERSON
ijtc-1031	25	4	2021	DATE
ijtc-1031	26	1	2021	CARDINAL
ijtc-1031	28	1	indonesia	GPE
ijtc-1031	28	2	hartanti et al.	PERSON
ijtc-1031	28	3	2019	DATE
ijtc-1031	28	4	karjono	PERSON
ijtc-1031	28	5	2019	DATE
ijtc-1031	28	6	al.	PERSON
ijtc-1031	28	7	2020	DATE
ijtc-1031	28	8	2020	DATE
ijtc-1031	28	9	2022	CARDINAL
ijtc-1031	28	10	indonesia	GPE
ijtc-1031	29	1	indonesia	GPE
ijtc-1031	32	1	indonesia	GPE
ijtc-1031	32	2	indonesia	GPE
ijtc-1031	32	3	several years ago	DATE
ijtc-1031	33	1	indonesia	GPE
ijtc-1031	33	2	rizal	GPE
ijtc-1031	33	3	146	CARDINAL
ijtc-1031	33	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	33	5	indonesia	GPE
ijtc-1031	34	1	reeve et al	PERSON
ijtc-1031	34	2	2010	DATE
ijtc-1031	34	3	prayogo & mhasan	ORG
ijtc-1031	34	4	2022	CARDINAL
ijtc-1031	35	1	reeve et	PERSON
ijtc-1031	36	1	al	PERSON
ijtc-1031	37	1	2021	CARDINAL
ijtc-1031	37	2	prayogo & muhasan	ORG
ijtc-1031	37	3	2022	CARDINAL
ijtc-1031	37	4	sugeng	ORG
ijtc-1031	37	5	2017	DATE
ijtc-1031	38	1	2021	CARDINAL
ijtc-1031	40	1	annual	DATE
ijtc-1031	41	1	sugeng	PERSON
ijtc-1031	41	2	2017	DATE
ijtc-1031	44	1	indonesian	NORP
ijtc-1031	45	1	2020	DATE
ijtc-1031	45	2	al.	PERSON
ijtc-1031	45	3	2022	CARDINAL
ijtc-1031	47	1	2022	CARDINAL
ijtc-1031	51	1	2022	CARDINAL
ijtc-1031	52	1	two	CARDINAL
ijtc-1031	52	2	one	CARDINAL
ijtc-1031	52	3	2015	DATE
ijtc-1031	52	4	2022	CARDINAL
ijtc-1031	54	1	one	CARDINAL
ijtc-1031	55	1	rohali	PERSON
ijtc-1031	55	2	2022	CARDINAL
ijtc-1031	55	3	indonesia	GPE
ijtc-1031	55	4	rizal	GPE
ijtc-1031	55	5	147	CARDINAL
ijtc-1031	55	6	ilomata international journal of tax & accounting	ORG
ijtc-1031	55	7	indonesia	GPE
ijtc-1031	55	8	one	CARDINAL
ijtc-1031	56	1	wijaya	PERSON
ijtc-1031	56	2	melati	PERSON
ijtc-1031	56	3	2021	CARDINAL
ijtc-1031	56	4	indonesia	GPE
ijtc-1031	56	5	10%	PERCENT
ijtc-1031	56	6	15%	PERCENT
ijtc-1031	57	1	pph article 23	ORG
ijtc-1031	57	2	year	DATE
ijtc-1031	59	1	buana	PERSON
ijtc-1031	59	2	2021	CARDINAL
ijtc-1031	61	1	2018	DATE
ijtc-1031	63	1	dahliah & tjan	ORG
ijtc-1031	63	2	2022	CARDINAL
ijtc-1031	64	1	wijaya & buana	ORG
ijtc-1031	64	2	2021	DATE
ijtc-1031	65	1	four	CARDINAL
ijtc-1031	65	2	intan	GPE
ijtc-1031	65	3	2016	DATE
ijtc-1031	65	4	wijaya & buana	ORG
ijtc-1031	65	5	2021	DATE
ijtc-1031	66	1	2022	CARDINAL
ijtc-1031	67	1	indonesia	GPE
ijtc-1031	67	2	article 4 paragraph 3	DATE
ijtc-1031	68	1	third	ORDINAL
ijtc-1031	68	2	2008	DATE
ijtc-1031	71	1	indonesia	GPE
ijtc-1031	71	2	rizal	GPE
ijtc-1031	71	3	148	CARDINAL
ijtc-1031	71	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	72	1	25%	PERCENT
ijtc-1031	78	1	yu et al	PERSON
ijtc-1031	79	1	2021	CARDINAL
ijtc-1031	79	2	2018	DATE
ijtc-1031	80	1	yu et al	GPE
ijtc-1031	81	1	2021	CARDINAL
ijtc-1031	82	1	2018	DATE
ijtc-1031	82	2	the united states	GPE
ijtc-1031	82	3	the united states	GPE
ijtc-1031	82	4	2003	DATE
ijtc-1031	83	1	indonesia	GPE
ijtc-1031	87	1	2021	CARDINAL
ijtc-1031	89	1	widjanarko	NORP
ijtc-1031	89	2	2021	CARDINAL
ijtc-1031	91	1	2021	CARDINAL
ijtc-1031	91	2	al.	PERSON
ijtc-1031	91	3	2020	DATE
ijtc-1031	91	4	2021	CARDINAL
ijtc-1031	91	5	indonesia	GPE
ijtc-1031	91	6	rizal	GPE
ijtc-1031	91	7	149	CARDINAL
ijtc-1031	91	8	ilomata international journal of tax & accounting	ORG
ijtc-1031	92	1	meidawati	PERSON
ijtc-1031	92	2	2020	DATE
ijtc-1031	95	1	2020	DATE
ijtc-1031	97	1	2020	DATE
ijtc-1031	98	1	the current year	DATE
ijtc-1031	99	1	ulfa et al	PERSON
ijtc-1031	99	2	2020	DATE
ijtc-1031	101	1	2018	DATE
ijtc-1031	101	2	safrida	PERSON
ijtc-1031	101	3	2014	DATE
ijtc-1031	102	1	2020	DATE
ijtc-1031	102	2	one	CARDINAL
ijtc-1031	104	1	2020	DATE
ijtc-1031	104	2	2019	DATE
ijtc-1031	104	3	2015	DATE
ijtc-1031	104	4	2021	CARDINAL
ijtc-1031	105	1	2019	DATE
ijtc-1031	105	2	one	CARDINAL
ijtc-1031	106	1	jensen	PERSON
ijtc-1031	106	2	1986	DATE
ijtc-1031	106	3	2020	DATE
ijtc-1031	110	1	2021	CARDINAL
ijtc-1031	112	1	2020	DATE
ijtc-1031	112	2	hanif	PERSON
ijtc-1031	112	3	2017	CARDINAL
ijtc-1031	113	1	widjanarko	NORP
ijtc-1031	114	1	2021	CARDINAL
ijtc-1031	116	1	indonesia	GPE
ijtc-1031	116	2	rizal	GPE
ijtc-1031	116	3	150	CARDINAL
ijtc-1031	116	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	119	1	2017 to 2017	DATE
ijtc-1031	120	1	2022	CARDINAL
ijtc-1031	120	2	2021	CARDINAL
ijtc-1031	120	3	2021	CARDINAL
ijtc-1031	120	4	2021	CARDINAL
ijtc-1031	120	5	2022	CARDINAL
ijtc-1031	121	1	the indonesia stock exchange	ORG
ijtc-1031	122	1	30	CARDINAL
ijtc-1031	122	2	january 25	DATE
ijtc-1031	122	3	2023	CARDINAL
ijtc-1031	123	1	16	CARDINAL
ijtc-1031	124	1	2017 to 2017	DATE
ijtc-1031	125	1	2022	CARDINAL
ijtc-1031	126	1	30	CARDINAL
ijtc-1031	126	2	january 25 2023	DATE
ijtc-1031	127	1	30	CARDINAL
ijtc-1031	127	2	more than 700	CARDINAL
ijtc-1031	128	1	up to 61%	PERCENT
ijtc-1031	128	2	thirty	CARDINAL
ijtc-1031	128	3	indonesian	NORP
ijtc-1031	128	4	juwita & angela	ORG
ijtc-1031	128	5	2016	DATE
ijtc-1031	131	1	a year	DATE
ijtc-1031	132	1	the current year	DATE
ijtc-1031	134	1	billions of rupiah	MONEY
ijtc-1031	134	2	0	CARDINAL
ijtc-1031	134	3	1	CARDINAL
ijtc-1031	137	1	billions of rupiah	MONEY
ijtc-1031	137	2	indonesia	GPE
ijtc-1031	137	3	rizal	GPE
ijtc-1031	137	4	151	CARDINAL
ijtc-1031	137	5	ilomata international journal of tax & accounting	ORG
ijtc-1031	139	1	billions of rupiah	MONEY
ijtc-1031	140	1	linear	ORG
ijtc-1031	141	1	linear	ORG
ijtc-1031	143	1	dividendit	PERSON
ijtc-1031	143	2	keterangan	PERSON
ijtc-1031	144	1	5	CARDINAL
ijtc-1031	144	2	indonesia	GPE
ijtc-1031	144	3	rizal	GPE
ijtc-1031	144	4	152	CARDINAL
ijtc-1031	144	5	ilomata international journal of tax & accounting	ORG
ijtc-1031	144	6	year to year	DATE
ijtc-1031	145	1	thirty	CARDINAL
ijtc-1031	147	1	the period 2018	DATE
ijtc-1031	148	1	2022	CARDINAL
ijtc-1031	148	2	thirty	CARDINAL
ijtc-1031	149	1	2021	CARDINAL
ijtc-1031	149	2	covid-19	PERSON
ijtc-1031	149	3	indonesia	GPE
ijtc-1031	150	1	the current year	DATE
ijtc-1031	150	2	the previous year	DATE
ijtc-1031	150	3	2021	CARDINAL
ijtc-1031	150	4	the 2020 financial year or	DATE
ijtc-1031	151	1	the test year	DATE
ijtc-1031	151	2	covid-19	PRODUCT
ijtc-1031	151	3	2020	DATE
ijtc-1031	152	1	2020 financial year	DATE
ijtc-1031	153	1	50,000 100,000 150,000	MONEY
ijtc-1031	153	2	2018	DATE
ijtc-1031	153	3	2021	DATE
ijtc-1031	153	4	2022	PRODUCT
ijtc-1031	153	5	ili ar r	GPE
ijtc-1031	153	6	u p ia h dividend	ORG
ijtc-1031	153	7	indonesia	GPE
ijtc-1031	153	8	rizal	GPE
ijtc-1031	153	9	153	CARDINAL
ijtc-1031	153	10	ilomata international journal of tax & accounting	ORG
ijtc-1031	153	11	the pandemic year	DATE
ijtc-1031	153	12	2020 financial year	DATE
ijtc-1031	155	1	3.794,98 26.407,00	CARDINAL
ijtc-1031	155	2	4.690,00	CARDINAL
ijtc-1031	156	1	371,00 1.051,00	CARDINAL
ijtc-1031	156	2	35.256,00	CARDINAL
ijtc-1031	156	3	2	CARDINAL
ijtc-1031	156	4	bri	PERSON
ijtc-1031	156	5	2022	CARDINAL
ijtc-1031	156	6	bri	PERSON
ijtc-1031	156	7	2019 financial year	DATE
ijtc-1031	157	1	2021 financial year	DATE
ijtc-1031	158	1	2020 financial year	DATE
ijtc-1031	159	1	the 2018 financial year	DATE
ijtc-1031	161	1	hausman	PERSON
ijtc-1031	161	2	lagrange	GPE
ijtc-1031	163	1	0,00	CARDINAL
ijtc-1031	163	2	0,05 fe	ORG
ijtc-1031	164	1	lagrange	GPE
ijtc-1031	165	1	lagrange	GPE
ijtc-1031	165	2	lagrange	GPE
ijtc-1031	165	3	2021	CARDINAL
ijtc-1031	167	1	indonesia	GPE
ijtc-1031	167	2	rizal	GPE
ijtc-1031	167	3	154	CARDINAL
ijtc-1031	167	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	167	5	2021	CARDINAL
ijtc-1031	169	1	0,00	CARDINAL
ijtc-1031	169	2	1,68	CARDINAL
ijtc-1031	169	3	0,00	CARDINAL
ijtc-1031	170	1	gujarati	PERSON
ijtc-1031	170	2	clt	ORG
ijtc-1031	170	3	2020	DATE
ijtc-1031	170	4	clt	ORG
ijtc-1031	170	5	more than 100	CARDINAL
ijtc-1031	171	1	2013	DATE
ijtc-1031	171	2	syah & fachrudin	ORG
ijtc-1031	171	3	2020	DATE
ijtc-1031	172	1	150	CARDINAL
ijtc-1031	172	2	30	CARDINAL
ijtc-1031	172	3	five years	DATE
ijtc-1031	173	1	savitri et al.	PERSON
ijtc-1031	173	2	2021	DATE
ijtc-1031	176	1	16	CARDINAL
ijtc-1031	176	2	0.91	CARDINAL
ijtc-1031	177	1	91%	PERCENT
ijtc-1031	178	1	9%	PERCENT
ijtc-1031	179	1	0,909	CARDINAL
ijtc-1031	179	2	0,000	CARDINAL
ijtc-1031	179	3	0,274	CARDINAL
ijtc-1031	179	4	indonesia	GPE
ijtc-1031	179	5	rizal	GPE
ijtc-1031	179	6	155	CARDINAL
ijtc-1031	179	7	ilomata international journal of tax & accounting	ORG
ijtc-1031	179	8	0,000	CARDINAL
ijtc-1031	179	9	0,001	CARDINAL
ijtc-1031	179	10	67,404	CARDINAL
ijtc-1031	179	11	0,041 0,016	CARDINAL
ijtc-1031	179	12	0,581 78,973	CARDINAL
ijtc-1031	181	1	0.00	CARDINAL
ijtc-1031	181	2	less than 0.05	CARDINAL
ijtc-1031	183	1	95%	PERCENT
ijtc-1031	184	1	5%	PERCENT
ijtc-1031	185	1	5%	PERCENT
ijtc-1031	185	2	58.1%	PERCENT
ijtc-1031	188	1	2	CARDINAL
ijtc-1031	189	1	indonesia	GPE
ijtc-1031	190	1	yu et al	PERSON
ijtc-1031	191	1	2021	CARDINAL
ijtc-1031	191	2	2018	DATE
ijtc-1031	192	1	yu et al	GPE
ijtc-1031	193	1	2021	CARDINAL
ijtc-1031	193	2	2018	DATE
ijtc-1031	194	1	two	CARDINAL
ijtc-1031	195	1	firstly	ORDINAL
ijtc-1031	195	2	one	CARDINAL
ijtc-1031	195	3	indonesia	GPE
ijtc-1031	195	4	rizal	GPE
ijtc-1031	195	5	156	CARDINAL
ijtc-1031	195	6	ilomata international journal of tax & accounting	ORG
ijtc-1031	196	1	10%	PERCENT
ijtc-1031	196	2	up to 25%	PERCENT
ijtc-1031	196	3	pph 23	ORG
ijtc-1031	196	4	15%	PERCENT
ijtc-1031	197	1	two	CARDINAL
ijtc-1031	198	1	above 25%	PERCENT
ijtc-1031	200	1	30	CARDINAL
ijtc-1031	200	2	only two	CARDINAL
ijtc-1031	200	3	bayan	PERSON
ijtc-1031	200	4	more than 50%	PERCENT
ijtc-1031	201	1	more than 25%	PERCENT
ijtc-1031	201	2	several years ago	DATE
ijtc-1031	203	1	indonesia	GPE
ijtc-1031	204	1	above 25%	PERCENT
ijtc-1031	207	1	yu et al	GPE
ijtc-1031	208	1	2021	CARDINAL
ijtc-1031	210	1	indonesia	GPE
ijtc-1031	211	1	2018	DATE
ijtc-1031	212	1	yagan	PERSON
ijtc-1031	212	2	2018	DATE
ijtc-1031	213	1	2018	DATE
ijtc-1031	213	2	indonesia	GPE
ijtc-1031	214	1	indonesia	GPE
ijtc-1031	214	2	rizal	GPE
ijtc-1031	214	3	157	CARDINAL
ijtc-1031	214	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	215	1	25%	PERCENT
ijtc-1031	218	1	2022	CARDINAL
ijtc-1031	218	2	fiqh	PERSON
ijtc-1031	218	3	2021	CARDINAL
ijtc-1031	218	4	al	ORG
ijtc-1031	219	1	2020	DATE
ijtc-1031	220	1	2020	DATE
ijtc-1031	221	1	2020	DATE
ijtc-1031	225	1	2020	DATE
ijtc-1031	227	1	2020	DATE
ijtc-1031	228	1	2020	DATE
ijtc-1031	230	1	al.	PERSON
ijtc-1031	230	2	2020	DATE
ijtc-1031	231	1	2020	DATE
ijtc-1031	231	2	one	CARDINAL
ijtc-1031	234	1	2020	DATE
ijtc-1031	234	2	2019	DATE
ijtc-1031	236	1	2020	DATE
ijtc-1031	237	1	jensen	PERSON
ijtc-1031	237	2	1986	DATE
ijtc-1031	238	1	2020	DATE
ijtc-1031	241	1	pacific	LOC
ijtc-1031	241	2	menara nusantara	PERSON
ijtc-1031	242	1	indonesia	GPE
ijtc-1031	242	2	rizal	GPE
ijtc-1031	242	3	158	CARDINAL
ijtc-1031	242	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	242	5	2019	DATE
ijtc-1031	242	6	hanif	PERSON
ijtc-1031	242	7	2017	CARDINAL
ijtc-1031	243	1	hanif & bustaman	ORG
ijtc-1031	243	2	2017	DATE
ijtc-1031	246	1	previous years	DATE
ijtc-1031	246	2	more than 25%	PERCENT
ijtc-1031	249	1	10%	PERCENT
ijtc-1031	249	2	15%	PERCENT
ijtc-1031	250	1	two	CARDINAL
ijtc-1031	252	1	three	CARDINAL
ijtc-1031	252	2	indonesia	GPE
ijtc-1031	253	1	indonesia	GPE
ijtc-1031	254	1	indonesia	GPE
ijtc-1031	255	1	a financial year	DATE
ijtc-1031	256	1	indonesia	GPE
ijtc-1031	256	2	rizal	GPE
ijtc-1031	256	3	159	CARDINAL
ijtc-1031	256	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	256	5	1	CARDINAL
ijtc-1031	257	1	2	CARDINAL
ijtc-1031	258	1	several dozen years	DATE
ijtc-1031	259	1	3	CARDINAL
ijtc-1031	259	2	indonesia	GPE
ijtc-1031	260	1	jacob, m., & michaely	PERSON
ijtc-1031	260	2	r.	NORP
ijtc-1031	260	3	2015	DATE
ijtc-1031	262	1	journal of public economics	ORG
ijtc-1031	262	2	151	CARDINAL
ijtc-1031	263	1	f.	PERSON
ijtc-1031	263	2	2021	CARDINAL
ijtc-1031	265	1	dalam undang-undang	PERSON
ijtc-1031	265	2	kerja berdasarkan	ORG
ijtc-1031	265	3	asas keadilan	PERSON
ijtc-1031	265	4	dan asas kemanfaatan	PERSON
ijtc-1031	266	1	kertha semaya	PERSON
ijtc-1031	266	2	9(10	CARDINAL
ijtc-1031	266	3	1917–1931	CARDINAL
ijtc-1031	267	1	baran, s.	ORG
ijtc-1031	267	2	constantinescu	GPE
ijtc-1031	267	3	c., & palmowski	ORG
ijtc-1031	267	4	z.	PERSON
ijtc-1031	267	5	2023	CARDINAL
ijtc-1031	269	1	11(4	DATE
ijtc-1031	270	1	d., & tjan	ORG
ijtc-1031	270	2	j. s.	PERSON
ijtc-1031	270	3	2022	CARDINAL
ijtc-1031	272	1	atestasi	PERSON
ijtc-1031	272	2	akuntansi	ORG
ijtc-1031	272	3	5(2	DATE
ijtc-1031	272	4	334	CARDINAL
ijtc-1031	272	5	346	CARDINAL
ijtc-1031	274	1	2020	DATE
ijtc-1031	275	1	dikecualikan dari objek pph	PERSON
ijtc-1031	275	2	ini	PERSON
ijtc-1031	275	3	yang diharapkan.	PERSON
ijtc-1031	276	1	ddtc	ORG
ijtc-1031	277	1	m.	PERSON
ijtc-1031	277	2	2021	CARDINAL
ijtc-1031	278	1	laba bersih dan arus kas	PERSON
ijtc-1031	278	2	operasi terhadap	GPE
ijtc-1031	278	3	kas pada perusahaan manufaktur yang terdaftar di bursa	ORG
ijtc-1031	278	4	indonesia	GPE
ijtc-1031	278	5	2015-2017	PERCENT
ijtc-1031	279	1	jurnal mahasiswa akuntansi unsurya	PERSON
ijtc-1031	279	2	1(1	CARDINAL
ijtc-1031	279	3	31–46	CARDINAL
ijtc-1031	280	1	hanif	PERSON
ijtc-1031	280	2	m., & bustaman	ORG
ijtc-1031	281	1	2017	CARDINAL
ijtc-1031	282	1	dan earning	PERSON
ijtc-1031	283	1	jurnal ilmiah	ORG
ijtc-1031	283	2	ekonomi akuntansi	ORG
ijtc-1031	283	3	2(1	CARDINAL
ijtc-1031	283	4	1	CARDINAL
ijtc-1031	283	5	hartanti	ORG
ijtc-1031	283	6	w.	PERSON
ijtc-1031	283	7	s., & mumpuni	ORG
ijtc-1031	283	8	d. l.	PERSON
ijtc-1031	283	9	2019	DATE
ijtc-1031	284	1	dan	PERSON
ijtc-1031	284	2	saham dengan kebijakan deviden sebagai	ORG
ijtc-1031	284	3	pada perusahaan property & real estate	ORG
ijtc-1031	284	4	yang terdaftar di bei	PERSON
ijtc-1031	284	5	periode 2013-2017	DATE
ijtc-1031	285	1	jurnal sains manajemen dan bisnis	ORG
ijtc-1031	285	2	indonesia	GPE
ijtc-1031	285	3	9(1	CARDINAL
ijtc-1031	285	4	34–44	CARDINAL
ijtc-1031	286	1	intan	GPE
ijtc-1031	286	2	2016	DATE
ijtc-1031	287	1	penghasilan pada	PERSON
ijtc-1031	287	2	lembaga pendidikan	ORG
ijtc-1031	288	1	jurnal akp	PERSON
ijtc-1031	288	2	6(1	CARDINAL
ijtc-1031	288	3	52–62	DATE
ijtc-1031	289	1	juwita	ORG
ijtc-1031	289	2	r., & angela, a.	ORG
ijtc-1031	289	3	2016	CARDINAL
ijtc-1031	290	1	capital terhadap nilai perusahaan pada perusahaan indeks	ORG
ijtc-1031	290	2	100	CARDINAL
ijtc-1031	290	3	di bursa	ORG
ijtc-1031	290	4	indonesia	GPE
ijtc-1031	291	1	jurnal akuntansi	PERSON
ijtc-1031	291	2	8(1	CARDINAL
ijtc-1031	291	3	1–15	CARDINAL
ijtc-1031	292	1	karjono	PERSON
ijtc-1031	292	2	a.	PERSON
ijtc-1031	292	3	2019	DATE
ijtc-1031	293	1	dan	PERSON
ijtc-1031	293	2	terhadap kebijakan	ORG
ijtc-1031	293	3	pada perusahaan manufaktur yang terdaftar di bei	PERSON
ijtc-1031	293	4	periode 2013-2017	DATE
ijtc-1031	294	1	jurnal manajemen bisnis	ORG
ijtc-1031	294	2	22(3	CARDINAL
ijtc-1031	295	1	indonesia	GPE
ijtc-1031	295	2	rizal	GPE
ijtc-1031	295	3	160	CARDINAL
ijtc-1031	295	4	ilomata international journal of tax &	ORG
ijtc-1031	295	5	n., nurfauziya, a., & chasanah	ORG
ijtc-1031	295	6	2020	DATE
ijtc-1031	296	1	yang mempengaruhi	PERSON
ijtc-1031	296	2	kebijakan	PERSON
ijtc-1031	297	1	akuntansi dan manajemen	PERSON
ijtc-1031	298	1	ovami	TIME
ijtc-1031	298	2	d. c.	GPE
ijtc-1031	298	3	a. a.	PERSON
ijtc-1031	298	4	2020	DATE
ijtc-1031	299	1	dan jurnal akuntansi	PERSON
ijtc-1031	299	2	kebijakan	GPE
ijtc-1031	299	3	terhadap nilai perusahaan yang terdaftar	ORG
ijtc-1031	299	4	dalam indeks	PERSON
ijtc-1031	299	5	45	CARDINAL
ijtc-1031	300	1	dan jurnal akuntansi	PERSON
ijtc-1031	300	2	4(2	CARDINAL
ijtc-1031	300	3	331–336	CARDINAL
ijtc-1031	301	1	https://doi.org/10.33395/owner.v4n2 prayogo	PERSON
ijtc-1031	301	2	c. a.	GPE
ijtc-1031	301	3	2022	CARDINAL
ijtc-1031	302	1	pengecualian dividen sebagai objek pajak	ORG
ijtc-1031	302	2	dalam undang-undang	PERSON
ijtc-1031	302	3	kerja	ORG
ijtc-1031	303	1	jurnal pajak	PERSON
ijtc-1031	303	2	indonesia	GPE
ijtc-1031	303	3	6(25	CARDINAL
ijtc-1031	303	4	503–511	CARDINAL
ijtc-1031	304	1	o. s.	PERSON
ijtc-1031	304	2	2019	DATE
ijtc-1031	305	1	laba bersih	PERSON
ijtc-1031	305	2	arus kas	PERSON
ijtc-1031	305	3	terhadap kebijakan	PERSON
ijtc-1031	306	1	jurnal ilmu	PERSON
ijtc-1031	306	2	dan riset akuntansi	PERSON
ijtc-1031	306	3	8(1	CARDINAL
ijtc-1031	307	1	reysa	PERSON
ijtc-1031	307	2	r.	NORP
ijtc-1031	307	3	wibowo	GPE
ijtc-1031	307	4	c. r.	PERSON
ijtc-1031	307	5	2022	CARDINAL
ijtc-1031	308	1	determinasi kebijakan	PERSON
ijtc-1031	308	2	dan kinerja perusahaan:	PERSON
ijtc-1031	308	3	dan kinerja	PERSON
ijtc-1031	309	1	jurnal manajemen pendidikan dan ilmu	PERSON
ijtc-1031	309	2	3(1	CARDINAL
ijtc-1031	310	1	s. i.	PERSON
ijtc-1031	310	2	r.	PERSON
ijtc-1031	310	3	2022	CARDINAL
ijtc-1031	311	1	tinjauan perlakuan pajak penghasilan atas	ORG
ijtc-1031	311	2	serta dampaknya bagi	PERSON
ijtc-1031	311	3	investasi di	GPE
ijtc-1031	311	4	indonesia	GPE
ijtc-1031	311	5	malaysia	GPE
ijtc-1031	311	6	singapura	ORG
ijtc-1031	311	7	dan filipina	PERSON
ijtc-1031	312	1	jurnal pajak	PERSON
ijtc-1031	312	2	indonesia	GPE
ijtc-1031	312	3	6(25	CARDINAL
ijtc-1031	312	4	529–549	CARDINAL
ijtc-1031	313	1	savitri	PERSON
ijtc-1031	313	2	s. p.	PERSON
ijtc-1031	313	3	i.	GPE
ijtc-1031	313	4	r.	NORP
ijtc-1031	313	5	anam	GPE
ijtc-1031	313	6	m. t.	PERSON
ijtc-1031	313	7	2021	CARDINAL
ijtc-1031	314	1	statistik multivariat dalam riset	PERSON
ijtc-1031	315	1	widina bhakti	PERSON
ijtc-1031	315	2	persada bandung	DATE
ijtc-1031	316	1	sejati	ORG
ijtc-1031	316	2	f. r.	PERSON
ijtc-1031	316	3	ponto	ORG
ijtc-1031	316	4	s.	ORG
ijtc-1031	316	5	s.	PERSON
ijtc-1031	316	6	s., & sumbari	ORG
ijtc-1031	316	7	n. n.	PERSON
ijtc-1031	316	8	2020	DATE
ijtc-1031	317	1	yang mempengaruhi	PERSON
ijtc-1031	317	2	kebijakan	PERSON
ijtc-1031	318	1	berkala akuntansi dan keuangan	ORG
ijtc-1031	318	2	indonesia	GPE
ijtc-1031	318	3	5(2	DATE
ijtc-1031	318	4	110	CARDINAL
ijtc-1031	319	1	a. h. a.	PERSON
ijtc-1031	319	2	fazal	PERSON
ijtc-1031	319	3	s. a.	PERSON
ijtc-1031	319	4	a. s.	PERSON
ijtc-1031	319	5	2022	CARDINAL
ijtc-1031	320	1	saudi	NORP
ijtc-1031	321	1	switzerland	GPE
ijtc-1031	322	1	2021	CARDINAL
ijtc-1031	323	1	corat coret	ORG
ijtc-1031	323	2	catatan	GPE
ijtc-1031	323	3	pemula	GPE
ijtc-1031	323	4	1st	ORDINAL
ijtc-1031	324	1	yayasan sahabat alam rafflesia	PERSON
ijtc-1031	325	1	sugeng	PERSON
ijtc-1031	325	2	2017	CARDINAL
ijtc-1031	326	1	1st	ORDINAL
ijtc-1031	327	1	deepublish	PERSON
ijtc-1031	328	1	syah	PERSON
ijtc-1031	328	2	w. h. h., &	PERSON
ijtc-1031	328	3	m.	PERSON
ijtc-1031	328	4	2020	DATE
ijtc-1031	329	1	pdb dan nilai kurs terhadap	PERSON
ijtc-1031	329	2	impor	ORG
ijtc-1031	329	3	barang asal republik rakyat tiongkok	ORG
ijtc-1031	330	1	jurnal perspektif bea dan cukai	PERSON
ijtc-1031	330	2	90(2	DATE
ijtc-1031	331	1	ulfa	PERSON
ijtc-1031	331	2	m., wijaya, a. l., & ubaidillah	ORG
ijtc-1031	331	3	m. (2020	PERSON
ijtc-1031	332	1	likuiditas	ORG
ijtc-1031	332	2	kebijakan hutang	GPE
ijtc-1031	332	3	terhadap kebijakan	GPE
ijtc-1031	332	4	dengan ukuran perusahaan sebagai moderasi	ORG
ijtc-1031	332	5	pada sektor perusahaan	ORG
ijtc-1031	332	6	barang konsumsi	PERSON
ijtc-1031	332	7	yang terdaftar di bei	PERSON
ijtc-1031	332	8	2015-2018	DATE
ijtc-1031	333	1	i. s.	PERSON
ijtc-1031	333	2	2022	CARDINAL
ijtc-1031	334	1	pengecualian	NORP
ijtc-1031	334	2	penghasilan wajib pajak	ORG
ijtc-1031	334	3	badan atas	ORG
ijtc-1031	335	1	5(2	DATE
ijtc-1031	335	2	537–550	CARDINAL
ijtc-1031	336	1	https://doi.org/10.20473/jd.v5i2.34893 widjanarko	ORG
ijtc-1031	336	2	r.	NORP
ijtc-1031	336	3	t., & silvita	ORG
ijtc-1031	336	4	f.	PERSON
ijtc-1031	336	5	2021	CARDINAL
ijtc-1031	337	1	laba bersih	PERSON
ijtc-1031	337	2	hutang bank	PERSON
ijtc-1031	337	3	dan arus kas	PERSON
ijtc-1031	337	4	terhadap kebijakan	GPE
ijtc-1031	337	5	pada perusahaan manufaktur yang terdaftar di bei pada era	ORG
ijtc-1031	338	1	jurnal bisnis	PERSON
ijtc-1031	338	2	dan	PERSON
ijtc-1031	338	3	1(2	CARDINAL
ijtc-1031	339	1	indonesia	GPE
ijtc-1031	339	2	rizal	GPE
ijtc-1031	339	3	161	CARDINAL
ijtc-1031	339	4	ilomata international journal of tax & accounting	ORG
ijtc-1031	339	5	wijaya	GPE
ijtc-1031	339	6	s., & buana	ORG
ijtc-1031	339	7	b. k.	PERSON
ijtc-1031	339	8	2021	CARDINAL
ijtc-1031	340	1	covid-19	DATE
ijtc-1031	341	1	world bank	ORG
ijtc-1031	342	1	2018	DATE
ijtc-1031	344	1	xu	PERSON
ijtc-1031	344	2	r.	PERSON
ijtc-1031	344	3	2023	CARDINAL
ijtc-1031	345	1	affine	NORP
ijtc-1031	346	1	462–490	CARDINAL
ijtc-1031	347	1	yagan	GPE
ijtc-1031	347	2	2018	DATE
ijtc-1031	348	1	2003	DATE
ijtc-1031	349	1	x.	GPE
ijtc-1031	349	2	wang	PERSON
ijtc-1031	349	3	chen	PERSON
ijtc-1031	349	4	2021	CARDINAL
ijtc-1031	351	1	77	DATE