id	sid	eid	entity	type
ijtc-1043	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1043	1	2	2714-9838	CARDINAL
ijtc-1043	1	3	2714-9846	CARDINAL
ijtc-1043	1	4	5	CARDINAL
ijtc-1043	1	5	1	CARDINAL
ijtc-1043	1	6	january 2024	DATE
ijtc-1043	1	7	234	CARDINAL
ijtc-1043	1	8	ilomata international journal of tax & accounting	ORG
ijtc-1043	1	9	regency juliansyah roy1	PERSON
ijtc-1043	1	10	rochaida2	ORG
ijtc-1043	2	1	indonesia	GPE
ijtc-1043	2	2	november 13	DATE
ijtc-1043	2	3	2023	CARDINAL
ijtc-1043	2	4	january 13	DATE
ijtc-1043	2	5	2024	CARDINAL
ijtc-1043	2	6	january 31	DATE
ijtc-1043	2	7	2024	CARDINAL
ijtc-1043	3	1	roy	PERSON
ijtc-1043	3	2	j.	PERSON
ijtc-1043	3	3	e.	GPE
ijtc-1043	3	4	suharto	GPE
ijtc-1043	3	5	2024	CARDINAL
ijtc-1043	5	1	ilomata international journal of tax and accounting	ORG
ijtc-1043	5	2	5(1	CARDINAL
ijtc-1043	5	3	234	CARDINAL
ijtc-1043	6	1	dau	PERSON
ijtc-1043	7	1	dau	PERSON
ijtc-1043	11	1	2013–2022	CARDINAL
ijtc-1043	14	1	dau	PERSON
ijtc-1043	15	1	dau	PERSON
ijtc-1043	20	1	4.0	CARDINAL
ijtc-1043	21	1	2020	DATE
ijtc-1043	21	2	nuraini & hariyani	ORG
ijtc-1043	21	3	2019	DATE
ijtc-1043	23	1	2023	CARDINAL
ijtc-1043	23	2	2006	DATE
ijtc-1043	23	3	mahmood & ahmad	ORG
ijtc-1043	23	4	2018	DATE
ijtc-1043	23	5	rahman & alam	ORG
ijtc-1043	23	6	2021	CARDINAL
ijtc-1043	23	7	roy	GPE
ijtc-1043	23	8	ilomata international journal of tax & accounting	ORG
ijtc-1043	24	1	brinkman & brinkman	ORG
ijtc-1043	24	2	2011	DATE
ijtc-1043	24	3	kaminitz	ORG
ijtc-1043	24	4	2023	CARDINAL
ijtc-1043	24	5	2009	DATE
ijtc-1043	25	1	2021	CARDINAL
ijtc-1043	29	1	2020	DATE
ijtc-1043	30	1	2008	DATE
ijtc-1043	30	2	three	CARDINAL
ijtc-1043	30	3	1	CARDINAL
ijtc-1043	30	4	2	CARDINAL
ijtc-1043	30	5	3	CARDINAL
ijtc-1043	31	1	first	ORDINAL
ijtc-1043	31	2	one	CARDINAL
ijtc-1043	32	1	seventeen	CARDINAL
ijtc-1043	33	1	second	ORDINAL
ijtc-1043	33	2	one	CARDINAL
ijtc-1043	36	1	third	ORDINAL
ijtc-1043	36	2	one	CARDINAL
ijtc-1043	41	1	january 2001	DATE
ijtc-1043	42	1	siddiquee et al	PERSON
ijtc-1043	43	1	2012	DATE
ijtc-1043	44	1	indonesian	NORP
ijtc-1043	48	1	roy	GPE
ijtc-1043	48	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	48	3	2020	DATE
ijtc-1043	48	4	goel et al	PERSON
ijtc-1043	49	1	2017	CARDINAL
ijtc-1043	49	2	three	CARDINAL
ijtc-1043	49	3	1	CARDINAL
ijtc-1043	49	4	2	CARDINAL
ijtc-1043	49	5	3	CARDINAL
ijtc-1043	50	1	first	ORDINAL
ijtc-1043	51	1	second	ORDINAL
ijtc-1043	53	1	third	ORDINAL
ijtc-1043	54	1	canare	ORG
ijtc-1043	54	2	2021	CARDINAL
ijtc-1043	54	3	2022	CARDINAL
ijtc-1043	54	4	2014	DATE
ijtc-1043	54	5	two	CARDINAL
ijtc-1043	55	1	first	ORDINAL
ijtc-1043	56	1	second	ORDINAL
ijtc-1043	57	1	undang et al.	ORG
ijtc-1043	57	2	2023	CARDINAL
ijtc-1043	58	1	2020	DATE
ijtc-1043	59	1	roy et al	PERSON
ijtc-1043	59	2	2022	CARDINAL
ijtc-1043	65	1	2023	CARDINAL
ijtc-1043	65	2	nkalu & agu	ORG
ijtc-1043	65	3	2023	CARDINAL
ijtc-1043	65	4	2012	DATE
ijtc-1043	66	1	1	CARDINAL
ijtc-1043	66	2	2	CARDINAL
ijtc-1043	66	3	3	CARDINAL
ijtc-1043	67	1	three	CARDINAL
ijtc-1043	69	1	zeyneloğlu & koenig	ORG
ijtc-1043	69	2	2016	DATE
ijtc-1043	69	3	six	CARDINAL
ijtc-1043	69	4	1	CARDINAL
ijtc-1043	69	5	2	CARDINAL
ijtc-1043	69	6	roy	GPE
ijtc-1043	70	1	ilomata international journal of tax & accounting	ORG
ijtc-1043	70	2	3	CARDINAL
ijtc-1043	70	3	4	CARDINAL
ijtc-1043	70	4	5	CARDINAL
ijtc-1043	70	5	6	CARDINAL
ijtc-1043	73	1	2012	DATE
ijtc-1043	73	2	two	CARDINAL
ijtc-1043	76	1	32 of 2004	DATE
ijtc-1043	76	2	1	CARDINAL
ijtc-1043	76	3	2	CARDINAL
ijtc-1043	76	4	dak	ORG
ijtc-1043	76	5	3	CARDINAL
ijtc-1043	77	1	1	CARDINAL
ijtc-1043	77	2	2	CARDINAL
ijtc-1043	77	3	3	CARDINAL
ijtc-1043	77	4	4	CARDINAL
ijtc-1043	78	1	regency	ORG
ijtc-1043	78	2	2019	DATE
ijtc-1043	79	1	roy et al.	PERSON
ijtc-1043	79	2	2020	DATE
ijtc-1043	82	1	one	CARDINAL
ijtc-1043	83	1	2022	CARDINAL
ijtc-1043	83	2	2023	CARDINAL
ijtc-1043	83	3	2015	DATE
ijtc-1043	86	1	indonesia	GPE
ijtc-1043	87	1	berau	PERSON
ijtc-1043	87	2	one	CARDINAL
ijtc-1043	92	1	amri et al.	PERSON
ijtc-1043	92	2	2023	CARDINAL
ijtc-1043	92	3	2023	CARDINAL
ijtc-1043	92	4	nguyen et al.	PERSON
ijtc-1043	92	5	2022	CARDINAL
ijtc-1043	92	6	nguyen & darsono	ORG
ijtc-1043	92	7	2022	CARDINAL
ijtc-1043	93	1	recent years	DATE
ijtc-1043	93	2	dau	PERSON
ijtc-1043	94	1	roy	GPE
ijtc-1043	94	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	94	3	every year	DATE
ijtc-1043	95	1	2022	CARDINAL
ijtc-1043	95	2	regency	ORG
ijtc-1043	95	3	3.95 percent	PERCENT
ijtc-1043	95	4	1.41	CARDINAL
ijtc-1043	95	5	5.36 percent	PERCENT
ijtc-1043	95	6	berau regency	PERSON
ijtc-1043	95	7	2023	CARDINAL
ijtc-1043	99	1	adefolake & omodero	ORG
ijtc-1043	99	2	2022	CARDINAL
ijtc-1043	100	1	2023	CARDINAL
ijtc-1043	100	2	basheer et al	PERSON
ijtc-1043	101	1	2019	DATE
ijtc-1043	102	1	2022	CARDINAL
ijtc-1043	102	2	2020	DATE
ijtc-1043	102	3	one	CARDINAL
ijtc-1043	105	1	regency	ORG
ijtc-1043	106	1	dau	PERSON
ijtc-1043	106	2	two	CARDINAL
ijtc-1043	107	1	first	ORDINAL
ijtc-1043	108	1	second	ORDINAL
ijtc-1043	111	1	secondary	ORDINAL
ijtc-1043	111	2	annual	DATE
ijtc-1043	111	3	2013–2022	CARDINAL
ijtc-1043	112	1	secondary	ORDINAL
ijtc-1043	114	1	1	CARDINAL
ijtc-1043	114	2	2	CARDINAL
ijtc-1043	114	3	3	CARDINAL
ijtc-1043	116	1	magill, 2011	ORG
ijtc-1043	118	1	roy	GPE
ijtc-1043	118	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	118	3	two	CARDINAL
ijtc-1043	119	1	1	CARDINAL
ijtc-1043	120	1	1	CARDINAL
ijtc-1043	120	2	dau	PERSON
ijtc-1043	121	1	1	CARDINAL
ijtc-1043	122	1	1	CARDINAL
ijtc-1043	122	2	dau	PERSON
ijtc-1043	125	1	2010	DATE
ijtc-1043	126	1	ratnasari et al	PERSON
ijtc-1043	127	1	2022	CARDINAL
ijtc-1043	127	2	mra	ORG
ijtc-1043	128	1	one	CARDINAL
ijtc-1043	129	1	2013	DATE
ijtc-1043	129	2	2023	CARDINAL
ijtc-1043	130	1	roy	GPE
ijtc-1043	130	2	suharto 240	PERSON
ijtc-1043	130	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	131	1	x3	GPE
ijtc-1043	131	2	first	ORDINAL
ijtc-1043	132	1	dau	PERSON
ijtc-1043	132	2		DATE
ijtc-1043	134	1		DATE
ijtc-1043	136	1	2	CARDINAL
ijtc-1043	136	2	2	CARDINAL
ijtc-1043	136	3	5.0211	CARDINAL
ijtc-1043	136	4	23.3601	CARDINAL
ijtc-1043	136	5	6.44119	CARDINAL
ijtc-1043	136	6	27.2128	CARDINAL
ijtc-1043	136	7	3.53026	CARDINAL
ijtc-1043	136	8	secondary	ORDINAL
ijtc-1043	136	9	2023	CARDINAL
ijtc-1043	137	1	2	CARDINAL
ijtc-1043	137	2	dau	PERSON
ijtc-1043	137	3	2013	DATE
ijtc-1043	137	4	2022	CARDINAL
ijtc-1043	138	1	5.0211	CARDINAL
ijtc-1043	138	2	5.04650	CARDINAL
ijtc-1043	139	1	23.3601	CARDINAL
ijtc-1043	139	2	1.57254	CARDINAL
ijtc-1043	140	1	dau	PERSON
ijtc-1043	140	2	s.d	PERSON
ijtc-1043	140	3	24.1067	CARDINAL
ijtc-1043	140	4	6.44119	CARDINAL
ijtc-1043	141	1	roy	GPE
ijtc-1043	141	2	suharto 241	PRODUCT
ijtc-1043	141	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	141	4	27.2128	CARDINAL
ijtc-1043	141	5	3.53026	CARDINAL
ijtc-1043	142	1	3	CARDINAL
ijtc-1043	142	2	3	CARDINAL
ijtc-1043	142	3	5.0211	CARDINAL
ijtc-1043	142	4	51.4232	CARDINAL
ijtc-1043	142	5	50.4013 13.29539	CARDINAL
ijtc-1043	142	6	54.8444	CARDINAL
ijtc-1043	142	7	7.09565	MONEY
ijtc-1043	142	8	secondary	ORDINAL
ijtc-1043	142	9	2023	CARDINAL
ijtc-1043	143	1	3	CARDINAL
ijtc-1043	143	2	5.0211	CARDINAL
ijtc-1043	143	3	5.04650	CARDINAL
ijtc-1043	144	1	51.4232	CARDINAL
ijtc-1043	144	2	1.85023	CARDINAL
ijtc-1043	145	1	dau	PERSON
ijtc-1043	145	2	50.4013	CARDINAL
ijtc-1043	145	3	13.29539	CARDINAL
ijtc-1043	146	1	s.d	PERSON
ijtc-1043	146	2	54.8444	CARDINAL
ijtc-1043	146	3	7.09565	CARDINAL
ijtc-1043	149	1	first	ORDINAL
ijtc-1043	153	1	2	CARDINAL
ijtc-1043	153	2	secondary	ORDINAL
ijtc-1043	153	3	2023	CARDINAL
ijtc-1043	154	1	roy	GPE
ijtc-1043	154	2	242	MONEY
ijtc-1043	154	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	154	4	2	CARDINAL
ijtc-1043	156	1	3	CARDINAL
ijtc-1043	157	1	3	CARDINAL
ijtc-1043	157	2	secondary	ORDINAL
ijtc-1043	157	3	2023	CARDINAL
ijtc-1043	158	1	3	CARDINAL
ijtc-1043	160	1	second	ORDINAL
ijtc-1043	162	1	4	CARDINAL
ijtc-1043	163	1	1.335	MONEY
ijtc-1043	163	2	.663	CARDINAL
ijtc-1043	163	3	1.509	CARDINAL
ijtc-1043	163	4	secondary	ORDINAL
ijtc-1043	163	5	2023	CARDINAL
ijtc-1043	164	1	4	CARDINAL
ijtc-1043	164	2	three	CARDINAL
ijtc-1043	164	3	dau	PERSON
ijtc-1043	164	4	0.592	CARDINAL
ijtc-1043	164	5	0.749	CARDINAL
ijtc-1043	164	6	0.663	CARDINAL
ijtc-1043	164	7	0.1	CARDINAL
ijtc-1043	164	8	1.691	CARDINAL
ijtc-1043	164	9	1.335	CARDINAL
ijtc-1043	164	10	1.509	CARDINAL
ijtc-1043	165	1	greater than 0.1	CARDINAL
ijtc-1043	165	2	0.1	CARDINAL
ijtc-1043	165	3	10	CARDINAL
ijtc-1043	165	4	10	CARDINAL
ijtc-1043	167	1	5	CARDINAL
ijtc-1043	168	1	.410 2.437	QUANTITY
ijtc-1043	168	2	roy	GPE
ijtc-1043	168	3	suharto 243	FAC
ijtc-1043	168	4	ilomata international journal of tax & accounting	ORG
ijtc-1043	168	5	1.328	CARDINAL
ijtc-1043	168	6	1.615	CARDINAL
ijtc-1043	168	7	secondary	ORDINAL
ijtc-1043	168	8	2023	CARDINAL
ijtc-1043	169	1	dau	PERSON
ijtc-1043	169	2	0.410	CARDINAL
ijtc-1043	169	3	0.619	CARDINAL
ijtc-1043	169	4	2.437	CARDINAL
ijtc-1043	169	5	1.328	CARDINAL
ijtc-1043	169	6	1.615	CARDINAL
ijtc-1043	170	1	three	CARDINAL
ijtc-1043	170	2	0.1	CARDINAL
ijtc-1043	170	3	10	CARDINAL
ijtc-1043	170	4	10	CARDINAL
ijtc-1043	171	1	5	CARDINAL
ijtc-1043	172	1	two	CARDINAL
ijtc-1043	173	1	first	ORDINAL
ijtc-1043	174	1	wijayanti et al	PERSON
ijtc-1043	175	1	2022	CARDINAL
ijtc-1043	177	1	6	CARDINAL
ijtc-1043	178	1	secondary	ORDINAL
ijtc-1043	178	2	2023	CARDINAL
ijtc-1043	179	1	7	CARDINAL
ijtc-1043	181	1	secondary	ORDINAL
ijtc-1043	181	2	2023	CARDINAL
ijtc-1043	182	1	first	ORDINAL
ijtc-1043	182	2	68.1%	PERCENT
ijtc-1043	182	3	dau	PERSON
ijtc-1043	183	1	31.9%	PERCENT
ijtc-1043	183	2	6	CARDINAL
ijtc-1043	184	1	second	ORDINAL
ijtc-1043	184	2	62.2%	PERCENT
ijtc-1043	185	1	dau	PERSON
ijtc-1043	185	2	37.8%	PERCENT
ijtc-1043	185	3	7	CARDINAL
ijtc-1043	186	1	second	ORDINAL
ijtc-1043	187	1	first	ORDINAL
ijtc-1043	187	2	second	ORDINAL
ijtc-1043	187	3	5%	PERCENT
ijtc-1043	187	4	roy	GPE
ijtc-1043	188	1	ilomata international journal of tax & accounting	ORG
ijtc-1043	188	2	8	CARDINAL
ijtc-1043	189	1	1 5.213	CARDINAL
ijtc-1043	189	2	secondary	ORDINAL
ijtc-1043	189	3	2023	CARDINAL
ijtc-1043	190	1	9	CARDINAL
ijtc-1043	191	1	2 5.068	CARDINAL
ijtc-1043	191	2	secondary	ORDINAL
ijtc-1043	191	3	2023	CARDINAL
ijtc-1043	192	1	5%	PERCENT
ijtc-1043	192	2	first	ORDINAL
ijtc-1043	192	3	5.213	CARDINAL
ijtc-1043	192	4	0.001	CARDINAL
ijtc-1043	193	1	8)	CARDINAL
ijtc-1043	194	1	second	ORDINAL
ijtc-1043	194	2	9	CARDINAL
ijtc-1043	194	3	5.058	CARDINAL
ijtc-1043	194	4	0.001	CARDINAL
ijtc-1043	195	1	second	ORDINAL
ijtc-1043	196	1	dau	PERSON
ijtc-1043	196	2	secondly	ORDINAL
ijtc-1043	196	3	dau	PERSON
ijtc-1043	197	1	three	CARDINAL
ijtc-1043	199	1	dau	PERSON
ijtc-1043	199	2	1%	PERCENT
ijtc-1043	199	3	12.4%	PERCENT
ijtc-1043	200	1	1%	PERCENT
ijtc-1043	200	2	173.3%	PERCENT
ijtc-1043	200	3	36.1%	PERCENT
ijtc-1043	200	4	10	CARDINAL
ijtc-1043	201	1	10	CARDINAL
ijtc-1043	203	1	dau	PERSON
ijtc-1043	204	1	1.253 .215	QUANTITY
ijtc-1043	204	2	secondary	ORDINAL
ijtc-1043	204	3	2023	CARDINAL
ijtc-1043	205	1	11	CARDINAL
ijtc-1043	207	1	.000 dau	PERCENT
ijtc-1043	207	2	.065 1.354	CARDINAL
ijtc-1043	207	3	.036	CARDINAL
ijtc-1043	207	4	secondary	ORDINAL
ijtc-1043	207	5	2023	CARDINAL
ijtc-1043	208	1	roy	GPE
ijtc-1043	208	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	209	1	11	CARDINAL
ijtc-1043	210	1	dau	PERSON
ijtc-1043	211	1	dau	PERSON
ijtc-1043	211	2	1%	PERCENT
ijtc-1043	211	3	6.5%	PERCENT
ijtc-1043	212	1	1%	PERCENT
ijtc-1043	212	2	193.4%	PERCENT
ijtc-1043	212	3	21.4%	PERCENT
ijtc-1043	213	1	4	CARDINAL
ijtc-1043	213	2	secondary	ORDINAL
ijtc-1043	213	3	2023	CARDINAL
ijtc-1043	214	1	dau	PERSON
ijtc-1043	216	1	dau	PERSON
ijtc-1043	217	1	dau	PERSON
ijtc-1043	219	1	indonesia	GPE
ijtc-1043	225	1	5%	PERCENT
ijtc-1043	225	2	10%	PERCENT
ijtc-1043	227	1	roy	GPE
ijtc-1043	229	1	ilomata international journal of tax & accounting	ORG
ijtc-1043	231	1	berau regency	PERSON
ijtc-1043	233	1	stoilova	ORG
ijtc-1043	233	2	2017	CARDINAL
ijtc-1043	233	3	the european union	ORG
ijtc-1043	234	1	1996–2013	DATE
ijtc-1043	236	1	jaimovich & rebelo	ORG
ijtc-1043	236	2	2017	CARDINAL
ijtc-1043	240	1	regency	ORG
ijtc-1043	240	2	2019	DATE
ijtc-1043	240	3	one	CARDINAL
ijtc-1043	242	1	the united states	GPE
ijtc-1043	242	2	2023	CARDINAL
ijtc-1043	245	1	dau	PERSON
ijtc-1043	245	2	dau	PERSON
ijtc-1043	247	1	dau	PERSON
ijtc-1043	247	2	first	ORDINAL
ijtc-1043	249	1	daily	DATE
ijtc-1043	251	1	dau	PERSON
ijtc-1043	254	1	roy	GPE
ijtc-1043	254	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	254	3	2020	DATE
ijtc-1043	255	1	dau	PERSON
ijtc-1043	256	1	one	CARDINAL
ijtc-1043	256	2	dau	PERSON
ijtc-1043	257	1	sulangi et al	PERSON
ijtc-1043	258	1	2022	CARDINAL
ijtc-1043	258	2	thirty-one	CARDINAL
ijtc-1043	258	3	dau	PERSON
ijtc-1043	259	1	2018–2019	DATE
ijtc-1043	259	2	dau	PERSON
ijtc-1043	259	3	indonesia	GPE
ijtc-1043	261	1	west java	GPE
ijtc-1043	262	1	2020	DATE
ijtc-1043	263	1	alvaro	PERSON
ijtc-1043	263	2	2022	CARDINAL
ijtc-1043	263	3	dau	PERSON
ijtc-1043	263	4	one hundred and twenty-two	CARDINAL
ijtc-1043	263	5	indonesia	GPE
ijtc-1043	264	1	malang	GPE
ijtc-1043	264	2	adur et al	PERSON
ijtc-1043	264	3	2019	DATE
ijtc-1043	264	4	dau	PERSON
ijtc-1043	265	1	dau	PERSON
ijtc-1043	266	1	2018	DATE
ijtc-1043	266	2	dau	PERSON
ijtc-1043	268	1	the 2013–2015 era	DATE
ijtc-1043	268	2	dau	PERSON
ijtc-1043	270	1	dau	PERSON
ijtc-1043	271	1	dbh	ORG
ijtc-1043	272	1	dbh	ORG
ijtc-1043	276	1	berau regency	PERSON
ijtc-1043	279	1	regency	ORG
ijtc-1043	282	1	roy	GPE
ijtc-1043	282	2	248	MONEY
ijtc-1043	282	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	284	1	yanti & nurtati	ORG
ijtc-1043	284	2	2020	DATE
ijtc-1043	284	3	west sumatra province	GPE
ijtc-1043	287	1	east kalimantan	GPE
ijtc-1043	288	1	dbh	ORG
ijtc-1043	288	2	2021	CARDINAL
ijtc-1043	289	1	anggraini et al	PERSON
ijtc-1043	290	1	2023	CARDINAL
ijtc-1043	290	2	jambi province	GPE
ijtc-1043	291	1	2017–2021	CARDINAL
ijtc-1043	291	2	eleven	CARDINAL
ijtc-1043	293	1	kurniana et al	PERSON
ijtc-1043	294	1	2017	CARDINAL
ijtc-1043	296	1	eastern indonesia	LOC
ijtc-1043	296	2	south sulawesi	GPE
ijtc-1043	296	3	salmawati & junaidi	ORG
ijtc-1043	296	4	2023	CARDINAL
ijtc-1043	297	1	dau	PERSON
ijtc-1043	297	2	dak	ORG
ijtc-1043	298	1	six	CARDINAL
ijtc-1043	298	2	1	CARDINAL
ijtc-1043	298	3	2	CARDINAL
ijtc-1043	298	4	dau	PERSON
ijtc-1043	298	5	3	CARDINAL
ijtc-1043	298	6	4	CARDINAL
ijtc-1043	298	7	5	CARDINAL
ijtc-1043	298	8	dau	PERSON
ijtc-1043	298	9	one	CARDINAL
ijtc-1043	298	10	6	CARDINAL
ijtc-1043	301	1	roy	GPE
ijtc-1043	301	2	suharto 249	FAC
ijtc-1043	302	1	ilomata international journal of tax & accounting	ORG
ijtc-1043	304	1	dau	PERSON
ijtc-1043	305	1	dau	PERSON
ijtc-1043	305	2	dak	ORG
ijtc-1043	307	1	more than one	CARDINAL
ijtc-1043	308	1	a. o., & omodero	PERSON
ijtc-1043	308	2	2022	CARDINAL
ijtc-1043	309	1	nigeria	GPE
ijtc-1043	310	1	cogent business & management	ORG
ijtc-1043	310	2	9(1	CARDINAL
ijtc-1043	310	3	2115282	DATE
ijtc-1043	311	1	adur	PERSON
ijtc-1043	311	2	r. g. b.	PERSON
ijtc-1043	311	3	apriyanto	GPE
ijtc-1043	311	4	g., & sutriswanto	ORG
ijtc-1043	311	5	s.	PERSON
ijtc-1043	311	6	2019	DATE
ijtc-1043	312	1	dau	PERSON
ijtc-1043	312	2	dak	ORG
ijtc-1043	312	3	malang	GPE
ijtc-1043	313	1	4(6	DATE
ijtc-1043	313	2	10-19	CARDINAL
ijtc-1043	314	1	alvaro	PERSON
ijtc-1043	314	2	r.	PERSON
ijtc-1043	314	3	2022	CARDINAL
ijtc-1043	316	1	isu dan masalah keuangan	PERSON
ijtc-1043	316	2	7(2	CARDINAL
ijtc-1043	316	3	256	CARDINAL
ijtc-1043	317	1	https://doi.org/10.22212/jbudget.v7i2.132 amalia	PERSON
ijtc-1043	317	2	s.	PERSON
ijtc-1043	317	3	wijaya	GPE
ijtc-1043	317	4	darma	GPE
ijtc-1043	317	5	d. c.	PERSON
ijtc-1043	317	6	maria	GPE
ijtc-1043	317	7	s., & lestari	ORG
ijtc-1043	317	8	2020	DATE
ijtc-1043	318	1	dan catatan kelam	PERSON
ijtc-1043	319	1	medan	PERSON
ijtc-1043	319	2	kita menulis	PERSON
ijtc-1043	320	1	k.	PERSON
ijtc-1043	320	2	r.	NORP
ijtc-1043	320	3	nazamuddin	PERSON
ijtc-1043	320	4	b. s.	PERSON
ijtc-1043	320	5	2023	CARDINAL
ijtc-1043	322	1	indonesia	GPE
ijtc-1043	322	2	102(2	CARDINAL
ijtc-1043	322	3	6-27	CARDINAL
ijtc-1043	323	1	d.	NORP
ijtc-1043	323	2	r. d.	PERSON
ijtc-1043	323	3	n. r.	PERSON
ijtc-1043	323	4	2023	CARDINAL
ijtc-1043	324	1	determinan pertumbuhan ekonomi	PERSON
ijtc-1043	324	2	dari sisi	PERSON
ijtc-1043	324	3	daerah di provinsi	PERSON
ijtc-1043	324	4	jambi selama	PERSON
ijtc-1043	324	5	tahun 2017-2021	PERSON
ijtc-1043	325	1	ekonomis	ORG
ijtc-1043	325	2	journal of economics	ORG
ijtc-1043	325	3	7(2	CARDINAL
ijtc-1043	325	4	1350-1356	CARDINAL
ijtc-1043	326	1	kusuma	GPE
ijtc-1043	326	2	h., & arifin	ORG
ijtc-1043	326	3	z.	PERSON
ijtc-1043	326	4	2022	CARDINAL
ijtc-1043	327	1	sulawesi island	GPE
ijtc-1043	328	1	61-74	CARDINAL
ijtc-1043	329	1	https://doi.org/10.15294/edaj.v11i1.49957	CARDINAL
ijtc-1043	329	2	n.	PERSON
ijtc-1043	329	3	chifu, i., & oancea	ORG
ijtc-1043	329	4	2023	CARDINAL
ijtc-1043	330	1	eu	ORG
ijtc-1043	331	1	15(9	CARDINAL
ijtc-1043	331	2	7146	DATE
ijtc-1043	332	1	https://doi.org/10.3390/su15097146 basheer	PERSON
ijtc-1043	332	2	m. f.,	PERSON
ijtc-1043	332	3	ahmad	PERSON
ijtc-1043	332	4	a. a.	PERSON
ijtc-1043	332	5	s. g.	PERSON
ijtc-1043	332	6	2019	DATE
ijtc-1043	333	1	middle east	LOC
ijtc-1043	334	1	5(2	CARDINAL
ijtc-1043	334	2	53-60	CARDINAL
ijtc-1043	335	1	roy	GPE
ijtc-1043	335	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	335	3	berau regency	PERSON
ijtc-1043	336	1	2023	CARDINAL
ijtc-1043	337	1	berau regency	PERSON
ijtc-1043	337	2	2023	CARDINAL
ijtc-1043	338	1	cv	ORG
ijtc-1043	338	2	beraux	GPE
ijtc-1043	338	3	tanjung	GPE
ijtc-1043	339	1	brinkman	ORG
ijtc-1043	339	2	r. l.	PERSON
ijtc-1043	339	3	j. e. (	PERSON
ijtc-1043	339	4	2011	DATE
ijtc-1043	341	1	447	CARDINAL
ijtc-1043	342	1	f. c. h.	PERSON
ijtc-1043	342	2	fitriani	GPE
ijtc-1043	342	3	r., & nurjannah	ORG
ijtc-1043	342	4	2021	CARDINAL
ijtc-1043	343	1	east nusa tenggara	LOC
ijtc-1043	344	1	wacana	PERSON
ijtc-1043	344	2	jurnal sosial	PERSON
ijtc-1043	344	3	dan humaniora	PERSON
ijtc-1043	344	4	24(4	CARDINAL
ijtc-1043	344	5	190	CARDINAL
ijtc-1043	345	1	s.	PERSON
ijtc-1043	345	2	2018	DATE
ijtc-1043	346	1	regency	ORG
ijtc-1043	346	2	2013-2015	DATE
ijtc-1043	347	1	jiet	PERSON
ijtc-1043	347	2	ekonomi terapan	ORG
ijtc-1043	347	3	3(1	CARDINAL
ijtc-1043	348	1	camões	PERSON
ijtc-1043	348	2	2020	DATE
ijtc-1043	350	1	22(3	CARDINAL
ijtc-1043	351	1	2021	CARDINAL
ijtc-1043	353	1	hacienda pública española	ORG
ijtc-1043	353	2	237(2	DATE
ijtc-1043	353	3	111	CARDINAL
ijtc-1043	354	1	n., hean	ORG
ijtc-1043	354	2	o., & jabas	ORG
ijtc-1043	354	3	2023	CARDINAL
ijtc-1043	355	1	419	CARDINAL
ijtc-1043	356	1	2020	DATE
ijtc-1043	358	1	atlantic	LOC
ijtc-1043	358	2	3(1	CARDINAL
ijtc-1043	358	3	1-11	CARDINAL
ijtc-1043	359	1	easterlin	GPE
ijtc-1043	359	2	r. a.	PERSON
ijtc-1043	359	3	2023	CARDINAL
ijtc-1043	361	1	209	CARDINAL
ijtc-1043	361	2	200	CARDINAL
ijtc-1043	362	1	https://doi.org/10.1016/j.jebo.2023.03.005 goel	PERSON
ijtc-1043	362	2	r. k.	PERSON
ijtc-1043	362	3	mazhar	PERSON
ijtc-1043	362	4	nelson	PERSON
ijtc-1043	362	5	m. a.	PERSON
ijtc-1043	362	6	r.	NORP
ijtc-1043	362	7	2017	CARDINAL
ijtc-1043	363	1	113	CARDINAL
ijtc-1043	364	1	62	DATE
ijtc-1043	364	2	171	CARDINAL
ijtc-1043	365	1	n. m.	PERSON
ijtc-1043	365	2	t., & binh	ORG
ijtc-1043	365	3	q. m. q.	PERSON
ijtc-1043	365	4	2022	CARDINAL
ijtc-1043	366	1	southeast asia	LOC
ijtc-1043	367	1	economics & finance	ORG
ijtc-1043	367	2	10(1	CARDINAL
ijtc-1043	367	3	2026660	DATE
ijtc-1043	368	1	2020	DATE
ijtc-1043	370	1	jejak	PERSON
ijtc-1043	370	2	13(1	CARDINAL
ijtc-1043	370	3	43	CARDINAL
ijtc-1043	371	1	n., & rebelo	ORG
ijtc-1043	371	2	2017	CARDINAL
ijtc-1043	373	1	125(1	CARDINAL
ijtc-1043	373	2	265	CARDINAL
ijtc-1043	374	1	kaminitz	PERSON
ijtc-1043	374	2	s. c.	PERSON
ijtc-1043	374	3	2023	CARDINAL
ijtc-1043	375	1	century-old	DATE
ijtc-1043	376	1	30(1	CARDINAL
ijtc-1043	376	2	1–14	CARDINAL
ijtc-1043	377	1	https://doi.org/10.1080/1350178x.2023.2167228	GPE
ijtc-1043	377	2	kapsos	GPE
ijtc-1043	377	3	s.	PERSON
ijtc-1043	377	4	2006	DATE
ijtc-1043	379	1	j., hasan	PERSON
ijtc-1043	379	2	r.	NORP
ijtc-1043	379	3	asia	LOC
ijtc-1043	380	1	palgrave macmillan	PERSON
ijtc-1043	380	2	london	GPE
ijtc-1043	381	1	https://doi.org/10.1057/9780230627383_4 king	PERSON
ijtc-1043	381	2	p. s.	PERSON
ijtc-1043	381	3	2013	DATE
ijtc-1043	383	1	m.d.	PERSON
ijtc-1043	383	2	turner	ORG
ijtc-1043	383	3	j.r.	GPE
ijtc-1043	384	1	new york	GPE
ijtc-1043	384	2	ny	GPE
ijtc-1043	385	1	roy	GPE
ijtc-1043	385	2	251	CARDINAL
ijtc-1043	385	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	385	4	9_971	CARDINAL
ijtc-1043	385	5	kurniana	PERSON
ijtc-1043	385	6	w.	PERSON
ijtc-1043	385	7	kurniani	PERSON
ijtc-1043	385	8	w.	PERSON
ijtc-1043	385	9	sepfiandy, i., & gyovani	ORG
ijtc-1043	385	10	2017	CARDINAL
ijtc-1043	387	1	jurnal ekonomi	PERSON
ijtc-1043	387	2	dan studi pembangunan	PERSON
ijtc-1043	387	3	9(2	CARDINAL
ijtc-1043	387	4	219	CARDINAL
ijtc-1043	388	1	j. s.	PERSON
ijtc-1043	388	2	e. p.,	PERSON
ijtc-1043	388	3	b. m.	PERSON
ijtc-1043	388	4	2008	DATE
ijtc-1043	389	1	22(2	CARDINAL
ijtc-1043	389	2	193	CARDINAL
ijtc-1043	390	1	leamer	PERSON
ijtc-1043	390	2	e. e.	PERSON
ijtc-1043	390	3	2009	DATE
ijtc-1043	393	1	berlin	GPE
ijtc-1043	393	2	heidelberg	GPE
ijtc-1043	394	1	j. m.	PERSON
ijtc-1043	394	2	2023	CARDINAL
ijtc-1043	395	1	indonesian	NORP
ijtc-1043	396	1	international journal of commerce	ORG
ijtc-1043	396	2	9(4	CARDINAL
ijtc-1043	396	3	7479	DATE
ijtc-1043	397	1	maganya	PERSON
ijtc-1043	397	2	m. h.	PERSON
ijtc-1043	397	3	2020	DATE
ijtc-1043	399	1	central european economic journal	ORG
ijtc-1043	399	2	7(54	CARDINAL
ijtc-1043	399	3	205	CARDINAL
ijtc-1043	400	1	https://doi.org/10.2478/ceej-2020-0018	ORG
ijtc-1043	400	2	magill m.	PERSON
ijtc-1043	400	3	2011	DATE
ijtc-1043	402	1	11(4	DATE
ijtc-1043	402	2	387–401	CARDINAL
ijtc-1043	403	1	mahmood	GPE
ijtc-1043	403	2	t., & ahmad	ORG
ijtc-1043	403	3	2018	DATE
ijtc-1043	404	1	european	NORP
ijtc-1043	405	1	20	CARDINAL
ijtc-1043	405	2	90	CARDINAL
ijtc-1043	406	1	https://doi.org/10.1016/j.esr.2018.02.002	NORP
ijtc-1043	406	2	r. e.	PERSON
ijtc-1043	406	3	2022	CARDINAL
ijtc-1043	407	1	tanzania	GPE
ijtc-1043	409	1	https://doi.org/10.1016/j.heliyon.2022.e09436 nguyen	PERSON
ijtc-1043	409	2	h. t., & darsono	PERSON
ijtc-1043	409	3	s. n. a. c.	PERSON
ijtc-1043	409	4	2022	CARDINAL
ijtc-1043	410	1	southeast asian	NORP
ijtc-1043	411	1	128146	DATE
ijtc-1043	413	1	d. h.	GPE
ijtc-1043	413	2	tran	PERSON
ijtc-1043	413	3	t. p-k.	PERSON
ijtc-1043	413	4	n. p.	PERSON
ijtc-1043	413	5	2022	CARDINAL
ijtc-1043	414	1	asian	NORP
ijtc-1043	415	1	economics & finance	ORG
ijtc-1043	415	2	10(1	CARDINAL
ijtc-1043	415	3	2101220	DATE
ijtc-1043	416	1	nikolov	PERSON
ijtc-1043	416	2	2023	CARDINAL
ijtc-1043	417	1	the united states	GPE
ijtc-1043	418	1	34(1	CARDINAL
ijtc-1043	418	2	113–153	CARDINAL
ijtc-1043	419	1	c. c.	PERSON
ijtc-1043	419	2	2023	CARDINAL
ijtc-1043	420	1	subsaharan africa	GPE
ijtc-1043	420	2	hodrick-prescott	PERSON
ijtc-1043	421	1	13(2	CARDINAL
ijtc-1043	421	2	1–14	CARDINAL
ijtc-1043	421	3	nuraini, i., & hariyani	ORG
ijtc-1043	421	4	h. f.	PERSON
ijtc-1043	421	5	2019	DATE
ijtc-1043	423	1	jurnal ekonomi pembangunan:	ORG
ijtc-1043	423	2	kajian	NORP
ijtc-1043	423	3	dan pembangunan	PERSON
ijtc-1043	423	4	20(1	CARDINAL
ijtc-1043	423	5	8086	DATE
ijtc-1043	424	1	a.	PERSON
ijtc-1043	424	2	2014	DATE
ijtc-1043	426	1	european scientific journal	ORG
ijtc-1043	426	2	10(10	CARDINAL
ijtc-1043	426	3	415424	DATE
ijtc-1043	427	1	pinem	PERSON
ijtc-1043	427	2	a. a.	PERSON
ijtc-1043	427	3	saleh	PERSON
ijtc-1043	427	4	m., & effendy	ORG
ijtc-1043	427	5	a. s.	PERSON
ijtc-1043	427	6	2021	CARDINAL
ijtc-1043	428	1	roy	GPE
ijtc-1043	428	2	ilomata international journal of tax & accounting	ORG
ijtc-1043	428	3	east kalimantan	GPE
ijtc-1043	429	1	4(5	DATE
ijtc-1043	429	2	689-699	CARDINAL
ijtc-1043	430	1	rahman	PERSON
ijtc-1043	430	2	m. m.	PERSON
ijtc-1043	430	3	alam	PERSON
ijtc-1043	430	4	k.	PERSON
ijtc-1043	430	5	2021	CARDINAL
ijtc-1043	432	1	s. l.	PERSON
ijtc-1043	432	2	mahadi	GPE
ijtc-1043	432	3	nordin	GPE
ijtc-1043	432	4	n. a.	PERSON
ijtc-1043	432	5	d. c.	PERSON
ijtc-1043	432	6	2022	CARDINAL
ijtc-1043	433	1	malaysian	NORP
ijtc-1043	433	2	malaysia	GPE
ijtc-1043	434	1	croatian	NORP
ijtc-1043	434	2	22(2	CARDINAL
ijtc-1043	434	3	289	CARDINAL
ijtc-1043	435	1	roy	PERSON
ijtc-1043	435	2	j.	PERSON
ijtc-1043	435	3	suharto,	GPE
ijtc-1043	435	4	r. b.	PERSON
ijtc-1043	435	5	2020	DATE
ijtc-1043	436	1	east kalimantan	GPE
ijtc-1043	436	2	mra	ORG
ijtc-1043	437	1	kansai university	ORG
ijtc-1043	437	2	5787-5794	DATE
ijtc-1043	438	1	roy	PERSON
ijtc-1043	438	2	j.	PERSON
ijtc-1043	438	3	darma	GPE
ijtc-1043	438	4	d. c.	PERSON
ijtc-1043	438	5	e.	PERSON
ijtc-1043	438	6	2022	CARDINAL
ijtc-1043	440	1	journal of economics	ORG
ijtc-1043	440	2	ventura	GPE
ijtc-1043	440	3	24(3	CARDINAL
ijtc-1043	440	4	379–391	CARDINAL
ijtc-1043	441	1	salmawati	ORG
ijtc-1043	441	2	s., & junaidi	ORG
ijtc-1043	441	3	j. (	PERSON
ijtc-1043	441	4	2023	CARDINAL
ijtc-1043	442	1	south sulawesi	GPE
ijtc-1043	443	1	fokus bisnis media pengkajian	ORG
ijtc-1043	443	2	dan akuntansi	PERSON
ijtc-1043	443	3	22(1	TIME
ijtc-1043	444	1	n. a.	PERSON
ijtc-1043	444	2	nastiti	GPE
ijtc-1043	444	3	d., & sejati	ORG
ijtc-1043	444	4	n. a.	PERSON
ijtc-1043	444	5	2012	DATE
ijtc-1043	445	1	indonesia	GPE
ijtc-1043	446	1	asian	NORP
ijtc-1043	446	2	american	NORP
ijtc-1043	446	3	39(1	CARDINAL
ijtc-1043	446	4	44	CARDINAL
ijtc-1043	447	1	m., liang	PERSON
ijtc-1043	447	2	z.	PERSON
ijtc-1043	447	3	2023	CARDINAL
ijtc-1043	448	1	african	NORP
ijtc-1043	448	2	oecd	ORG
ijtc-1043	450	1	https://doi.org/10.1016/j.heliyon.2023.e19520	CARDINAL
ijtc-1043	450	2	m.	PERSON
ijtc-1043	450	3	2023	CARDINAL
ijtc-1043	452	1	73(1	CARDINAL
ijtc-1043	452	2	103352	DATE
ijtc-1043	453	1	2017	CARDINAL
ijtc-1043	454	1	the european union	ORG
ijtc-1043	455	1	y administración	PERSON
ijtc-1043	455	2	62(3	CARDINAL
ijtc-1043	455	3	1041-1057	DATE
ijtc-1043	456	1	n.	ORG
ijtc-1043	456	2	utari	ORG
ijtc-1043	456	3	g. a. d.	PERSON
ijtc-1043	456	4	b.	PERSON
ijtc-1043	456	5	2012	DATE
ijtc-1043	458	1	buletin ekonomi	PERSON
ijtc-1043	458	2	dan perbankan	PERSON
ijtc-1043	458	3	14(4	CARDINAL
ijtc-1043	458	4	367	CARDINAL
ijtc-1043	459	1	p. g.	PERSON
ijtc-1043	459	2	anwar, c., & ulupui	PERSON
ijtc-1043	459	3	i. g. k. a.	PERSON
ijtc-1043	459	4	2022	CARDINAL
ijtc-1043	460	1	indonesia	GPE
ijtc-1043	461	1	jurnal akuntansi	ORG
ijtc-1043	461	2	dan auditing	PERSON
ijtc-1043	461	3	3(2	CARDINAL
ijtc-1043	461	4	344	CARDINAL
ijtc-1043	462	1	w., &	ORG
ijtc-1043	462	2	c.	PERSON
ijtc-1043	462	3	2019	DATE
ijtc-1043	463	1	central jawa	FAC
ijtc-1043	464	1	jurnal perencanaan pembangunan	ORG
ijtc-1043	464	2	3(1	CARDINAL
ijtc-1043	464	3	68–102	CARDINAL
ijtc-1043	465	1	2012	DATE
ijtc-1043	466	1	the united states	GPE
ijtc-1043	467	1	41(2	CARDINAL
ijtc-1043	467	2	5	CARDINAL
ijtc-1043	468	1	roy	GPE
ijtc-1043	468	2	253	CARDINAL
ijtc-1043	468	3	ilomata international journal of tax & accounting	ORG
ijtc-1043	468	4	a.	PERSON
ijtc-1043	468	5	2020	DATE
ijtc-1043	470	1	3(1	CARDINAL
ijtc-1043	470	2	21	CARDINAL
ijtc-1043	471	1	https://doi.org/10.33080/mrj.v3i1.82 undang	PERSON
ijtc-1043	471	2	heri, h.	ORG
ijtc-1043	471	3	suhendar	PERSON
ijtc-1043	471	4	d.	NORP
ijtc-1043	471	5	nuryani	PERSON
ijtc-1043	471	6	a.	ORG
ijtc-1043	471	7	dhina	GPE
ijtc-1043	471	8	m. a.	PERSON
ijtc-1043	471	9	a.	PERSON
ijtc-1043	471	10	2023	CARDINAL
ijtc-1043	472	1	north sumatra province	GPE
ijtc-1043	473	1	jurnal manajemen pelayanan publik	ORG
ijtc-1043	473	2	6(2	CARDINAL
ijtc-1043	473	3	65	CARDINAL
ijtc-1043	474	1	a. s.	PERSON
ijtc-1043	474	2	2020	DATE
ijtc-1043	475	1	surakarta city	GPE
ijtc-1043	476	1	1(1	CARDINAL
ijtc-1043	476	2	1-21	DATE
ijtc-1043	477	1	wijaya, a.	ORG
ijtc-1043	477	2	roy	GPE
ijtc-1043	477	3	j., & darma	ORG
ijtc-1043	477	4	d. c.	PERSON
ijtc-1043	477	5	2019	DATE
ijtc-1043	478	1	samarinda city	GPE
ijtc-1043	479	1	jurnal ekonomi	PERSON
ijtc-1043	479	2	dan studi pembangunan	PERSON
ijtc-1043	479	3	11(2	CARDINAL
ijtc-1043	479	4	158	CARDINAL
ijtc-1043	480	1	http://dx.doi.org/10.17977/um002v11i22019p158	CARDINAL
ijtc-1043	480	2	t. c.	GPE
ijtc-1043	480	3	r.	NORP
ijtc-1043	480	4	sadaruddin	NORP
ijtc-1043	480	5	m. a. p.	PERSON
ijtc-1043	480	6	johan	PERSON
ijtc-1043	480	7	j., & darma	ORG
ijtc-1043	480	8	d. c.	PERSON
ijtc-1043	480	9	2022	CARDINAL
ijtc-1043	481	1	three	CARDINAL
ijtc-1043	482	1	jurnal sosioteknologi	PERSON
ijtc-1043	482	2	21(2	CARDINAL
ijtc-1043	482	3	182–194	CARDINAL
ijtc-1043	483	1	n., & nurtati	ORG
ijtc-1043	483	2	2020	DATE
ijtc-1043	485	1	jurnal pembangunan nagari	ORG
ijtc-1043	485	2	5(1	CARDINAL
ijtc-1043	485	3	40-54	CARDINAL
ijtc-1043	486	1	https://doi.org/10.30559/jpn.v5i1.173 yushkov	PERSON
ijtc-1043	486	2	a.	PERSON
ijtc-1043	486	3	2015	CARDINAL
ijtc-1043	487	1	empirics	ORG
ijtc-1043	487	2	russian	NORP
ijtc-1043	488	1	russian journal of economics	ORG
ijtc-1043	488	2	1(4	CARDINAL
ijtc-1043	488	3	404–418	CARDINAL
ijtc-1043	489	1	2016	CARDINAL
ijtc-1043	491	1	d'économie politique	ORG
ijtc-1043	491	2	126(6	DATE
ijtc-1043	491	3	1023	CARDINAL