id	sid	eid	entity	type
ijtc-131	1	1	ijtc ilomata international journal of tax & accounting p-issn	ORG
ijtc-131	1	2	2714-9838	CARDINAL
ijtc-131	1	3	2714	CARDINAL
ijtc-131	1	4	1	CARDINAL
ijtc-131	1	5	4	CARDINAL
ijtc-131	1	6	october 2020	DATE
ijtc-131	2	1	193-209	CARDINAL
ijtc-131	2	2	covid-19	ORG
ijtc-131	2	3	hertati1	ORG
ijtc-131	2	4	zarkasy2	NORP
ijtc-131	2	5	mohammad adam3	PERSON
ijtc-131	2	6	umar4	GPE
ijtc-131	2	7	harry suharman5 1lecturer	PERSON
ijtc-131	2	8	stie rahmaniyah	ORG
ijtc-131	2	9	indonesia 2	FAC
ijtc-131	2	10	padjadjaran university	ORG
ijtc-131	2	11	indonesia 3lecturer	ORG
ijtc-131	2	12	indonesia 4lecturer	ORG
ijtc-131	2	13	perbanas university	ORG
ijtc-131	2	14	september 12, 2020	DATE
ijtc-131	2	15	october 10, 2020	DATE
ijtc-131	2	16	october 31, 2020	DATE
ijtc-131	2	17	covid-19	PERSON
ijtc-131	3	1	covid-19	ORG
ijtc-131	12	1	covid-19	PRODUCT
ijtc-131	12	2	covid-19	ORG
ijtc-131	12	3	19	CARDINAL
ijtc-131	16	1	2015	CARDINAL
ijtc-131	16	2	lanta corona	GPE
ijtc-131	17	1	luke, & emmanouil	ORG
ijtc-131	17	2	2019	DATE
ijtc-131	17	3	three	CARDINAL
ijtc-131	17	4	mailto:hertatilesi@yahoo.co.id	LOC
ijtc-131	17	5	covid-19	ORG
ijtc-131	17	6	zarkasy	GPE
ijtc-131	17	7	adam	GPE
ijtc-131	17	8	umar, &	ORG
ijtc-131	17	9	194	CARDINAL
ijtc-131	17	10	ilomata international journal of tax & accounting	ORG
ijtc-131	18	1	1	CARDINAL
ijtc-131	19	1	4	CARDINAL
ijtc-131	19	2	october 2020	DATE
ijtc-131	19	3	mackinnon, 2002	ORG
ijtc-131	20	1	three	CARDINAL
ijtc-131	20	2	martin	ORG
ijtc-131	20	3	2010	DATE
ijtc-131	21	1	indonesia	GPE
ijtc-131	21	2	the 1980s	DATE
ijtc-131	21	3	2010	DATE
ijtc-131	22	1	parker	ORG
ijtc-131	22	2	2020	DATE
ijtc-131	24	1	2018	DATE
ijtc-131	28	1	2020	DATE
ijtc-131	28	2	2013	DATE
ijtc-131	28	3	2015	CARDINAL
ijtc-131	28	4	fielke	ORG
ijtc-131	28	5	2017	CARDINAL
ijtc-131	28	6	2003	DATE
ijtc-131	29	1	hertati & syafarudin	ORG
ijtc-131	29	2	2018	DATE
ijtc-131	29	3	mackinnon	PERSON
ijtc-131	29	4	2009	DATE
ijtc-131	33	1	covid-19	GPE
ijtc-131	34	1	around 70%	PERCENT
ijtc-131	34	2	80%	PERCENT
ijtc-131	34	3	hertati & syafarudin	ORG
ijtc-131	34	4	2018	DATE
ijtc-131	34	5	marshall	PERSON
ijtc-131	34	6	2007	DATE
ijtc-131	35	1	one	CARDINAL
ijtc-131	36	1	three	CARDINAL
ijtc-131	36	2	first	ORDINAL
ijtc-131	38	1	second	ORDINAL
ijtc-131	40	1	third	ORDINAL
ijtc-131	41	1	covid-19	ORG
ijtc-131	41	2	zarkasy	GPE
ijtc-131	41	3	adam	GPE
ijtc-131	41	4	umar, &	ORG
ijtc-131	41	5	195	CARDINAL
ijtc-131	41	6	ilomata international journal of tax & accounting vol	ORG
ijtc-131	42	1	1	CARDINAL
ijtc-131	43	1	4	CARDINAL
ijtc-131	43	2	october 2020	DATE
ijtc-131	43	3	2020	DATE
ijtc-131	43	4	mackinnon	PERSON
ijtc-131	43	5	2009	DATE
ijtc-131	57	1	martin	ORG
ijtc-131	57	2	2012	DATE
ijtc-131	57	3	2019	DATE
ijtc-131	57	4	2004	DATE
ijtc-131	57	5	nelson & inter	ORG
ijtc-131	57	6	2002	DATE
ijtc-131	60	1	recent years	DATE
ijtc-131	61	1	2020	DATE
ijtc-131	62	1	covid-19	ORG
ijtc-131	62	2	zarkasy	GPE
ijtc-131	62	3	adam	GPE
ijtc-131	62	4	umar, &	ORG
ijtc-131	62	5	196	CARDINAL
ijtc-131	62	6	ilomata international journal of tax & accounting	ORG
ijtc-131	62	7	1	CARDINAL
ijtc-131	62	8	4	CARDINAL
ijtc-131	62	9	october 2020	DATE
ijtc-131	62	10	2020	DATE
ijtc-131	62	11	covid-19	PRODUCT
ijtc-131	69	1	2020	DATE
ijtc-131	70	1	2019	CARDINAL
ijtc-131	70	2	2019	DATE
ijtc-131	70	3	two	CARDINAL
ijtc-131	70	4	1	CARDINAL
ijtc-131	70	5	zero	CARDINAL
ijtc-131	70	6	2	CARDINAL
ijtc-131	71	1	zero	CARDINAL
ijtc-131	71	2	& fulton	ORG
ijtc-131	71	3	2004	DATE
ijtc-131	72	1	1	CARDINAL
ijtc-131	73	1	first	ORDINAL
ijtc-131	75	1	2	CARDINAL
ijtc-131	75	2	the corona season	DATE
ijtc-131	75	3	covid-19	ORG
ijtc-131	85	1	tonts	PERSON
ijtc-131	85	2	2013	DATE
ijtc-131	85	3	covid-19	ORG
ijtc-131	85	4	zarkasy	GPE
ijtc-131	85	5	adam	GPE
ijtc-131	85	6	umar, &	ORG
ijtc-131	85	7	197	CARDINAL
ijtc-131	85	8	ilomata international journal of tax & accounting	ORG
ijtc-131	85	9	1	CARDINAL
ijtc-131	85	10	4	CARDINAL
ijtc-131	85	11	october 2020	DATE
ijtc-131	87	1	2019	DATE
ijtc-131	87	2	scearce	ORG
ijtc-131	87	3	& fulton	ORG
ijtc-131	87	4	2004	DATE
ijtc-131	90	1	2012	DATE
ijtc-131	91	1	two	CARDINAL
ijtc-131	93	1	1990	DATE
ijtc-131	95	1	2019	DATE
ijtc-131	96	1	tonts	PERSON
ijtc-131	96	2	2014	DATE
ijtc-131	98	1	van staden	PERSON
ijtc-131	98	2	2019	DATE
ijtc-131	98	3	2006	DATE
ijtc-131	101	1	1	CARDINAL
ijtc-131	105	1	2	CARDINAL
ijtc-131	106	1	first	ORDINAL
ijtc-131	106	2	covid-19	PERSON
ijtc-131	107	1	covid-19	ORG
ijtc-131	108	1	covid-19	DATE
ijtc-131	109	1	3	CARDINAL
ijtc-131	111	1	covid-19	ORG
ijtc-131	112	1	covid-19	ORG
ijtc-131	112	2	zarkasy	GPE
ijtc-131	112	3	adam	GPE
ijtc-131	112	4	umar, &	ORG
ijtc-131	112	5	198	CARDINAL
ijtc-131	112	6	ilomata international journal of tax & accounting vol	ORG
ijtc-131	112	7	1	CARDINAL
ijtc-131	114	1	4	CARDINAL
ijtc-131	114	2	4	CARDINAL
ijtc-131	117	1	5	CARDINAL
ijtc-131	119	1	6	CARDINAL
ijtc-131	119	2	inspectorate	ORG
ijtc-131	119	3	kpk	LOC
ijtc-131	119	4	covid-19	PERSON
ijtc-131	119	5	pbj	ORG
ijtc-131	119	6	pbj	ORG
ijtc-131	120	1	7	CARDINAL
ijtc-131	121	1	covid-19	PRODUCT
ijtc-131	122	1	8	CARDINAL
ijtc-131	123	1	covid-19	PRODUCT
ijtc-131	124	1	9	CARDINAL
ijtc-131	125	1	2019	DATE
ijtc-131	126	1	2020	DATE
ijtc-131	127	1	watkins	ORG
ijtc-131	127	2	1963	DATE
ijtc-131	128	1	markey	PERSON
ijtc-131	128	2	2019	DATE
ijtc-131	132	1	2015	CARDINAL
ijtc-131	132	2	mackinnon	PERSON
ijtc-131	132	3	2009	DATE
ijtc-131	133	1	fleming	PERSON
ijtc-131	133	2	2015	CARDINAL
ijtc-131	137	1	covid-19	ORG
ijtc-131	137	2	zarkasy	GPE
ijtc-131	137	3	adam	GPE
ijtc-131	137	4	umar, &	ORG
ijtc-131	137	5	199	CARDINAL
ijtc-131	137	6	ilomata international journal of tax & accounting vol	ORG
ijtc-131	137	7	1	CARDINAL
ijtc-131	138	1	4	CARDINAL
ijtc-131	138	2	october 2020	DATE
ijtc-131	154	1	x.	GPE
ijtc-131	154	2	2018	DATE
ijtc-131	155	1	hayter	PERSON
ijtc-131	155	2	2008	DATE
ijtc-131	157	1	2008	DATE
ijtc-131	160	1	halseth	GPE
ijtc-131	160	2	2014	DATE
ijtc-131	161	1	covid-19	ORG
ijtc-131	161	2	zarkasy	GPE
ijtc-131	161	3	adam	GPE
ijtc-131	161	4	umar, &	ORG
ijtc-131	161	5	200	CARDINAL
ijtc-131	161	6	ilomata international journal of tax & accounting	ORG
ijtc-131	162	1	1	CARDINAL
ijtc-131	163	1	4	CARDINAL
ijtc-131	163	2	october 2020	DATE
ijtc-131	164	1	three	CARDINAL
ijtc-131	164	2	2008	DATE
ijtc-131	167	1	1	CARDINAL
ijtc-131	167	2	indonesia	GPE
ijtc-131	168	1	1	CARDINAL
ijtc-131	169	1	1 to 5	CARDINAL
ijtc-131	170	1	two	CARDINAL
ijtc-131	171	1	600	CARDINAL
ijtc-131	171	2	indonesia	GPE
ijtc-131	171	3	215	CARDINAL
ijtc-131	172	1	indonesia	GPE
ijtc-131	173	1	indonesia	GPE
ijtc-131	173	2	2013	DATE
ijtc-131	174	1	600	CARDINAL
ijtc-131	174	2	indonesia	GPE
ijtc-131	174	3	215	CARDINAL
ijtc-131	175	1	1 month	DATE
ijtc-131	176	1	gujarati	ORG
ijtc-131	176	2	2003	DATE
ijtc-131	177	1	2013	DATE
ijtc-131	177	2	covid-19	PRODUCT
ijtc-131	177	3	covid-19	ORG
ijtc-131	177	4	zarkasy	GPE
ijtc-131	177	5	adam	GPE
ijtc-131	177	6	umar, &	ORG
ijtc-131	177	7	201	CARDINAL
ijtc-131	177	8	ilomata international journal of tax & accounting	ORG
ijtc-131	178	1	1	CARDINAL
ijtc-131	179	1	4	CARDINAL
ijtc-131	180	1	γ	GPE
ijtc-131	180	2	φ	GPE
ijtc-131	182	1	2013	DATE
ijtc-131	185	1	1	CARDINAL
ijtc-131	185	2	1	CARDINAL
ijtc-131	185	3	7,49 69,84	CARDINAL
ijtc-131	185	4	2	CARDINAL
ijtc-131	185	5	9,01 95,1	CARDINAL
ijtc-131	185	6	1	CARDINAL
ijtc-131	185	7	69.84%	PERCENT
ijtc-131	194	1	covid-19	ORG
ijtc-131	194	2	zarkasy	GPE
ijtc-131	194	3	adam	GPE
ijtc-131	194	4	umar, &	ORG
ijtc-131	194	5	202	CARDINAL
ijtc-131	194	6	ilomata international journal of tax & accounting vol	ORG
ijtc-131	195	1	1	CARDINAL
ijtc-131	196	1	4	CARDINAL
ijtc-131	196	2	october 2020	DATE
ijtc-131	200	1	2	CARDINAL
ijtc-131	200	2	1 0.714 0.510	CARDINAL
ijtc-131	200	3	0.890	MONEY
ijtc-131	200	4	0.891	CARDINAL
ijtc-131	200	5	0.577	CARDINAL
ijtc-131	200	6	0.856	CARDINAL
ijtc-131	200	7	2 0.714	PERCENT
ijtc-131	200	8	3	CARDINAL
ijtc-131	200	9	0.660	PRODUCT
ijtc-131	200	10	4	CARDINAL
ijtc-131	200	11	0.890	MONEY
ijtc-131	200	12	6 0.714	PERCENT
ijtc-131	200	13	0.890	MONEY
ijtc-131	200	14	8 0.714 0.510	PERCENT
ijtc-131	200	15	0.670	MONEY
ijtc-131	200	16	9	CARDINAL
ijtc-131	200	17	0.890	MONEY
ijtc-131	200	18	1.1	CARDINAL
ijtc-131	200	19	0.824	CARDINAL
ijtc-131	200	20	0.678	CARDINAL
ijtc-131	200	21	1.2	CARDINAL
ijtc-131	200	22	0.933 0.287	CARDINAL
ijtc-131	200	23	2.1	CARDINAL
ijtc-131	200	24	0.824	CARDINAL
ijtc-131	200	25	2.2	CARDINAL
ijtc-131	200	26	0.287	CARDINAL
ijtc-131	200	27	3.1	CARDINAL
ijtc-131	200	28	0.711	CARDINAL
ijtc-131	200	29	3.2	CARDINAL
ijtc-131	200	30	4.1	CARDINAL
ijtc-131	200	31	0.924	CARDINAL
ijtc-131	200	32	0.711	CARDINAL
ijtc-131	200	33	0.978	CARDINAL
ijtc-131	200	34	4.2	CARDINAL
ijtc-131	200	35	0.287	CARDINAL
ijtc-131	200	36	5.1	CARDINAL
ijtc-131	200	37	0.924	CARDINAL
ijtc-131	200	38	0.678	CARDINAL
ijtc-131	200	39	5.2	CARDINAL
ijtc-131	200	40	0.844 0.713 0.287	MONEY
ijtc-131	200	41	6.1	CARDINAL
ijtc-131	200	42	0.724	CARDINAL
ijtc-131	200	43	0.711	CARDINAL
ijtc-131	200	44	6.2	CARDINAL
ijtc-131	200	45	7.1	CARDINAL
ijtc-131	200	46	0.844 0.753 0.287	MONEY
ijtc-131	200	47	0.824	CARDINAL
ijtc-131	200	48	0.811	CARDINAL
ijtc-131	200	49	7.2	CARDINAL
ijtc-131	200	50	8.1	CARDINAL
ijtc-131	200	51	0.824	CARDINAL
ijtc-131	200	52	0.811 patk	QUANTITY
ijtc-131	200	53	8.2	CARDINAL
ijtc-131	200	54	covid-19	ORG
ijtc-131	200	55	zarkasy	GPE
ijtc-131	200	56	adam	GPE
ijtc-131	200	57	umar, &	ORG
ijtc-131	200	58	203	CARDINAL
ijtc-131	200	59	ilomata international journal of tax & accounting	ORG
ijtc-131	201	1	1	CARDINAL
ijtc-131	202	1	4	CARDINAL
ijtc-131	202	2	october 2020	DATE
ijtc-131	202	3	0.678	CARDINAL
ijtc-131	202	4	9.1	CARDINAL
ijtc-131	202	5	0.824	CARDINAL
ijtc-131	202	6	0.911	CARDINAL
ijtc-131	202	7	0.878	CARDINAL
ijtc-131	202	8	9.2	CARDINAL
ijtc-131	202	9	2020	DATE
ijtc-131	202	10	2	CARDINAL
ijtc-131	202	11	9	CARDINAL
ijtc-131	202	12	more than 0.5	CARDINAL
ijtc-131	203	1	0.891	CARDINAL
ijtc-131	203	2	more than 0.5	CARDINAL
ijtc-131	203	3	0.577	CARDINAL
ijtc-131	203	4	0.7	CARDINAL
ijtc-131	203	5	0.856	CARDINAL
ijtc-131	205	1	3	CARDINAL
ijtc-131	205	2	1 2-chi square	QUANTITY
ijtc-131	205	3	0,050	CARDINAL
ijtc-131	205	4	0,000 0,000	CARDINAL
ijtc-131	205	5	2	CARDINAL
ijtc-131	205	6	0,90	CARDINAL
ijtc-131	206	1	3	CARDINAL
ijtc-131	206	2	0,90	CARDINAL
ijtc-131	207	1	4	CARDINAL
ijtc-131	207	2	0,95 0,983	CARDINAL
ijtc-131	207	3	5	CARDINAL
ijtc-131	207	4	tli atau nfi	PERSON
ijtc-131	207	5	0,95 0,971	CARDINAL
ijtc-131	207	6	6	CARDINAL
ijtc-131	207	7	0,081	CARDINAL
ijtc-131	207	8	7	CARDINAL
ijtc-131	207	9	0,08 0,066	CARDINAL
ijtc-131	207	10	2020	DATE
ijtc-131	207	11	3	CARDINAL
ijtc-131	207	12	cfi	PERSON
ijtc-131	207	13	tli	PERSON
ijtc-131	207	14	rmr	ORG
ijtc-131	207	15	covid-19	PERSON
ijtc-131	208	1	19th	ORDINAL
ijtc-131	209	1	1	CARDINAL
ijtc-131	210	1	4	CARDINAL
ijtc-131	210	2	1 0.714 0.510	CARDINAL
ijtc-131	210	3	0.890	MONEY
ijtc-131	210	4	0.824	CARDINAL
ijtc-131	210	5	0.824	CARDINAL
ijtc-131	210	6	2 0.714	PERCENT
ijtc-131	210	7	0.890	MONEY
ijtc-131	210	8	1.1	CARDINAL
ijtc-131	210	9	1.2	CARDINAL
ijtc-131	210	10	1.3	CARDINAL
ijtc-131	210	11	2.1	CARDINAL
ijtc-131	210	12	2.2	CARDINAL
ijtc-131	210	13	2.3	CARDINAL
ijtc-131	210	14	2020	DATE
ijtc-131	210	15	covid-19	ORG
ijtc-131	210	16	zarkasy	GPE
ijtc-131	210	17	adam	GPE
ijtc-131	210	18	umar, &	ORG
ijtc-131	210	19	204	CARDINAL
ijtc-131	210	20	ilomata international journal of tax & accounting	ORG
ijtc-131	211	1	1	CARDINAL
ijtc-131	211	2	4	CARDINAL
ijtc-131	211	3	october 2020	DATE
ijtc-131	211	4	4	CARDINAL
ijtc-131	211	5	cfi	PERSON
ijtc-131	211	6	tli	PERSON
ijtc-131	211	7	rmr	ORG
ijtc-131	212	1	0.70	CARDINAL
ijtc-131	213	1	0.50	CARDINAL
ijtc-131	213	2	0.60	CARDINAL
ijtc-131	213	3	all 2013	DATE
ijtc-131	215	1	greater than 0.50	CARDINAL
ijtc-131	215	2	gujarati	ORG
ijtc-131	215	3	2003	DATE
ijtc-131	216	1	5	CARDINAL
ijtc-131	217	1	1 2-chi square	QUANTITY
ijtc-131	217	2	0,050	CARDINAL
ijtc-131	217	3	0,000 0,000	CARDINAL
ijtc-131	217	4	2	CARDINAL
ijtc-131	217	5	0,90	CARDINAL
ijtc-131	218	1	3	CARDINAL
ijtc-131	218	2	0,90	CARDINAL
ijtc-131	219	1	4	CARDINAL
ijtc-131	219	2	0,95 0,983	CARDINAL
ijtc-131	219	3	5	CARDINAL
ijtc-131	219	4	tli atau nfi	PERSON
ijtc-131	219	5	0,95 0,971	CARDINAL
ijtc-131	219	6	6	CARDINAL
ijtc-131	219	7	0,081	CARDINAL
ijtc-131	219	8	7	CARDINAL
ijtc-131	219	9	0,08 0,066	CARDINAL
ijtc-131	219	10	2020	DATE
ijtc-131	219	11	5	CARDINAL
ijtc-131	219	12	cfi	PERSON
ijtc-131	219	13	tli	PERSON
ijtc-131	219	14	rmr	ORG
ijtc-131	221	1	1	CARDINAL
ijtc-131	224	1	first	ORDINAL
ijtc-131	224	2	one	CARDINAL
ijtc-131	226	1	two	CARDINAL
ijtc-131	230	1	covid-19	ORG
ijtc-131	230	2	zarkasy	GPE
ijtc-131	230	3	adam	GPE
ijtc-131	230	4	umar, &	ORG
ijtc-131	230	5	205	CARDINAL
ijtc-131	231	1	ilomata international journal of tax & accounting vol	ORG
ijtc-131	232	1	1	CARDINAL
ijtc-131	233	1	4	CARDINAL
ijtc-131	233	2	october 2020	DATE
ijtc-131	233	3	two	CARDINAL
ijtc-131	233	4	2006	DATE
ijtc-131	234	1	two	CARDINAL
ijtc-131	234	2	1	CARDINAL
ijtc-131	235	1	2	CARDINAL
ijtc-131	235	2	2006	DATE
ijtc-131	238	1	2011	DATE
ijtc-131	238	2	orona	GPE
ijtc-131	241	1	watkins	PERSON
ijtc-131	241	2	1977	DATE
ijtc-131	242	1	2020	DATE
ijtc-131	245	1	2013	DATE
ijtc-131	246	1	covid-19	GPE
ijtc-131	246	2	covid-19	ORG
ijtc-131	247	1	covid-19	PRODUCT
ijtc-131	247	2	covid-19	ORG
ijtc-131	250	1	one	CARDINAL
ijtc-131	254	1	covid-19	ORG
ijtc-131	254	2	covid-19	ORG
ijtc-131	254	3	zarkasy	GPE
ijtc-131	254	4	adam	GPE
ijtc-131	254	5	umar, &	ORG
ijtc-131	254	6	206	CARDINAL
ijtc-131	254	7	ilomata international journal of tax & accounting vol	ORG
ijtc-131	255	1	1	CARDINAL
ijtc-131	255	2	4	CARDINAL
ijtc-131	255	3	october 2020	DATE
ijtc-131	258	1	indonesia	GPE
ijtc-131	259	1	2013	DATE
ijtc-131	260	1	australia	GPE
ijtc-131	260	2	innisian	NORP
ijtc-131	261	1	aust	GPE
ijtc-131	263	1	44	CARDINAL
ijtc-131	263	2	3	CARDINAL
ijtc-131	263	3	323–340	CARDINAL
ijtc-131	264	1	g., sharpe	PERSON
ijtc-131	264	2	s.	PERSON
ijtc-131	264	3	2006	DATE
ijtc-131	266	1	n. z. geogr	PERSON
ijtc-131	267	1	62	CARDINAL
ijtc-131	267	2	3	CARDINAL
ijtc-131	267	3	173–184	CARDINAL
ijtc-131	267	4	r.a.	PERSON
ijtc-131	267	5	frenken	PERSON
ijtc-131	267	6	k.	PERSON
ijtc-131	267	7	2006	DATE
ijtc-131	268	1	sci-ence	ORG
ijtc-131	270	1	j. econ	PERSON
ijtc-131	271	1	geogr	PERSON
ijtc-131	272	1	6	CARDINAL
ijtc-131	272	2	3	CARDINAL
ijtc-131	272	3	273–302	CARDINAL
ijtc-131	273	1	r.	NORP
ijtc-131	273	2	2015	CARDINAL
ijtc-131	276	1	49	DATE
ijtc-131	276	2	5	CARDINAL
ijtc-131	277	1	733–751	CARDINAL
ijtc-131	277	2	adelaide	GPE
ijtc-131	277	3	barclay, m.	ORG
ijtc-131	277	4	2011	DATE
ijtc-131	281	1	29	CARDINAL
ijtc-131	281	2	3	CARDINAL
ijtc-131	281	3	205–215	CARDINAL
ijtc-131	281	4	fielke	ORG
ijtc-131	281	5	s.j.	GPE
ijtc-131	281	6	wilson	PERSON
ijtc-131	281	7	g.a.	PERSON
ijtc-131	281	8	2017	CARDINAL
ijtc-131	282	1	england	GPE
ijtc-131	282	2	82	CARDINAL
ijtc-131	282	3	5	CARDINAL
ijtc-131	282	4	1067–1083	DATE
ijtc-131	283	1	fleming	ORG
ijtc-131	283	2	d.a.	PERSON
ijtc-131	283	3	measham	GPE
ijtc-131	283	4	t.g.	GPE
ijtc-131	283	5	d.	NORP
ijtc-131	283	6	2015	CARDINAL
ijtc-131	285	1	aust	GPE
ijtc-131	286	1	j. agric	PERSON
ijtc-131	288	1	59	CARDINAL
ijtc-131	288	2	4	CARDINAL
ijtc-131	288	3	624–639	CARDINAL
ijtc-131	289	1	r.q.	PERSON
ijtc-131	289	2	shi	PERSON
ijtc-131	289	3	x.	GPE
ijtc-131	289	4	i.	PERSON
ijtc-131	289	5	2018	DATE
ijtc-131	290	1	australian	NORP
ijtc-131	293	1	j. appl	PERSON
ijtc-131	294	1	37	CARDINAL
ijtc-131	294	2	1	CARDINAL
ijtc-131	294	3	42–54	DATE
ijtc-131	295	1	2003	DATE
ijtc-131	297	1	geogr	PERSON
ijtc-131	298	1	79	CARDINAL
ijtc-131	298	2	1	CARDINAL
ijtc-131	298	3	67–94	CARDINAL
ijtc-131	299	1	gujarati	ORG
ijtc-131	299	2	d.n.	GPE
ijtc-131	299	3	2003	DATE
ijtc-131	300	1	new york	GPE
ijtc-131	301	1	lin y.	PERSON
ijtc-131	301	2	2013).semiparametric	CARDINAL
ijtc-131	301	3	59	CARDINAL
ijtc-131	301	4	december 2003	DATE
ijtc-131	301	5	877–885	CARDINAL
ijtc-131	302	1	l.	PERSON
ijtc-131	302	2	markey	PERSON
ijtc-131	302	3	s.	PERSON
ijtc-131	302	4	martin, a.	ORG
ijtc-131	302	5	2014	DATE
ijtc-131	303	1	british columbia	GPE
ijtc-131	305	1	36	CARDINAL
ijtc-131	305	2	350–361	CARDINAL
ijtc-131	306	1	hayter	PERSON
ijtc-131	306	2	r.	NORP
ijtc-131	306	3	2008	DATE
ijtc-131	309	1	2	CARDINAL
ijtc-131	309	2	3	CARDINAL
ijtc-131	309	3	831–850	CARDINAL
ijtc-131	310	1	r.j.	PERSON
ijtc-131	310	2	koehler	ORG
ijtc-131	310	3	a.b.	GPE
ijtc-131	310	4	ord	ORG
ijtc-131	310	5	j.k.	GPE
ijtc-131	310	6	snyder	PERSON
ijtc-131	310	7	r.d.	PERSON
ijtc-131	310	8	2008	DATE
ijtc-131	312	1	springer ser	PERSON
ijtc-131	313	1	1–356	CARDINAL
ijtc-131	314	1	covid-19	ORG
ijtc-131	314	2	zarkasy	GPE
ijtc-131	314	3	adam	GPE
ijtc-131	314	4	umar, &	ORG
ijtc-131	314	5	207	CARDINAL
ijtc-131	314	6	ilomata international journal of tax & accounting vol	ORG
ijtc-131	315	1	1	CARDINAL
ijtc-131	315	2	4	CARDINAL
ijtc-131	315	3	october 2020	DATE
ijtc-131	316	1	indonesia	GPE
ijtc-131	317	1	6	CARDINAL
ijtc-131	317	2	8) 12-18	CARDINAL
ijtc-131	318	1	hertati	ORG
ijtc-131	318	2	l.	PERSON
ijtc-131	318	3	2015	CARDINAL
ijtc-131	320	1	international journal of economics	ORG
ijtc-131	320	2	management united kingdom	GPE
ijtc-131	320	3	3	CARDINAL
ijtc-131	320	4	455	CARDINAL
ijtc-131	321	1	hertati	ORG
ijtc-131	321	2	l.	PERSON
ijtc-131	323	1	international journal of	ORG
ijtc-131	323	2	2	CARDINAL
ijtc-131	323	3	11),.0942-0949	CARDINAL
ijtc-131	324	1	hertati	ORG
ijtc-131	324	2	l.& zarkasyi.w	ORG
ijtc-131	325	1	2015	CARDINAL
ijtc-131	326	1	sumatera selatan	ORG
ijtc-131	327	1	european journal of accounting	ORG
ijtc-131	327	2	3	CARDINAL
ijtc-131	327	3	2).35-60	DATE
ijtc-131	328	1	hertati	PERSON
ijtc-131	328	2	l.	PERSON
ijtc-131	328	3	2015	CARDINAL
ijtc-131	330	1	international journal of economics	ORG
ijtc-131	330	2	management united kingdom	GPE
ijtc-131	330	3	3	CARDINAL
ijtc-131	330	4	902	CARDINAL
ijtc-131	330	5	l. & sumantri r.	ORG
ijtc-131	330	6	2016	DATE
ijtc-131	332	1	international journal of scientific & technology	ORG
ijtc-131	332	2	5	CARDINAL
ijtc-131	332	3	4	CARDINAL
ijtc-131	332	4	181	CARDINAL
ijtc-131	332	5	l & syafarudin.a	ORG
ijtc-131	333	1	2018	DATE
ijtc-131	334	1	4.0	CARDINAL
ijtc-131	334	2	indonesia	GPE
ijtc-131	335	1	journal of asian	ORG
ijtc-131	336	1	8	CARDINAL
ijtc-131	336	2	2	CARDINAL
ijtc-131	336	3	52-62	DATE
ijtc-131	337	1	hertati	PERSON
ijtc-131	337	2	l.	PERSON
ijtc-131	338	1	w. suharman.	PERSON
ijtc-131	338	2	h. umar	PERSON
ijtc-131	339	1	h.	PERSON
ijtc-131	339	2	2019	DATE
ijtc-131	341	1	international journal of economics	ORG
ijtc-131	342	1	9(4	CARDINAL
ijtc-131	342	2	267-276	CARDINAL
ijtc-131	343	1	hertati	ORG
ijtc-131	343	2	l & safkaur	ORG
ijtc-131	344	1	2020	DATE
ijtc-131	345	1	covid-19	ORG
ijtc-131	345	2	tax & accounting	ORG
ijtc-131	346	1	1	CARDINAL
ijtc-131	346	2	3	CARDINAL
ijtc-131	346	3	122	CARDINAL
ijtc-131	347	1	hertati	ORG
ijtc-131	347	2	l.	PERSON
ijtc-131	347	3	o., & simanjuntak.o.m	ORG
ijtc-131	348	1	2019	DATE
ijtc-131	350	1	ijtc ilomata international journal of tax & accounting	ORG
ijtc-131	350	2	1	CARDINAL
ijtc-131	350	3	2	CARDINAL
ijtc-131	350	4	89.93	CARDINAL
ijtc-131	351	1	hertati	ORG
ijtc-131	351	2	l., & safkaur	ORG
ijtc-131	351	3	2019	DATE
ijtc-131	352	1	indonesia	GPE
ijtc-131	352	2	south sumatra	NORP
ijtc-131	352	3	asian	NORP
ijtc-131	352	4	9	CARDINAL
ijtc-131	352	5	1	CARDINAL
ijtc-131	352	6	29	CARDINAL
ijtc-131	353	1	hertati	ORG
ijtc-131	353	2	l.	PERSON
ijtc-131	353	3	m. desfitrina	PERSON
ijtc-131	353	4	a.	PERSON
ijtc-131	353	5	2020	DATE
ijtc-131	355	1	international journal of economics	ORG
ijtc-131	355	2	10	CARDINAL
ijtc-131	355	3	3	CARDINAL
ijtc-131	355	4	236244	DATE
ijtc-131	356	1	hertati	PERSON
ijtc-131	356	2	fery.i, & safkaur	ORG
ijtc-131	356	3	2020	DATE
ijtc-131	357	1	organisasi terhadap sistem informasi keuangan	ORG
ijtc-131	358	1	13	CARDINAL
ijtc-131	358	2	1),125-136	CARDINAL
ijtc-131	359	1	covid-19	ORG
ijtc-131	359	2	zarkasy	GPE
ijtc-131	359	3	adam	GPE
ijtc-131	359	4	umar, &	ORG
ijtc-131	359	5	208	CARDINAL
ijtc-131	359	6	ilomata international journal of tax & accounting	ORG
ijtc-131	360	1	1	CARDINAL
ijtc-131	360	2	4	CARDINAL
ijtc-131	361	1	2015	CARDINAL
ijtc-131	363	1	fromhttps://	CARDINAL
ijtc-131	363	2	m., marshall, s., & mitchell	ORG
ijtc-131	363	3	r.	NORP
ijtc-131	363	4	2007	DATE
ijtc-131	364	1	two	CARDINAL
ijtc-131	364	2	australian	NORP
ijtc-131	365	1	corp.	ORG
ijtc-131	367	1	15	CARDINAL
ijtc-131	368	1	luke, h., & emmanouil	ORG
ijtc-131	368	2	2019	DATE
ijtc-131	369	1	queensland	GPE
ijtc-131	369	2	extr	PERSON
ijtc-131	372	1	6 (4),1350–1361	CARDINAL
ijtc-131	373	1	mackinnon	PERSON
ijtc-131	373	2	d.	NORP
ijtc-131	373	3	a., & chapman	ORG
ijtc-131	373	4	k.	PERSON
ijtc-131	373	5	2002	DATE
ijtc-131	377	1	geogr	PERSON
ijtc-131	378	1	26	CARDINAL
ijtc-131	378	2	3),293	CARDINAL
ijtc-131	378	3	311	CARDINAL
ijtc-131	379	1	mackinnon	PERSON
ijtc-131	379	2	d.	NORP
ijtc-131	379	3	a.	PERSON
ijtc-131	379	4	k., & mcmaster	ORG
ijtc-131	379	5	r.	NORP
ijtc-131	379	6	2009	DATE
ijtc-131	381	1	geogr	PERSON
ijtc-131	382	1	129–150	CARDINAL
ijtc-131	383	1	manalo	PERSON
ijtc-131	383	2	j.	PERSON
ijtc-131	383	3	perera	GPE
ijtc-131	383	4	d., & rees	ORG
ijtc-131	383	5	2015	CARDINAL
ijtc-131	386	1	47	CARDINAL
ijtc-131	386	2	markey	PERSON
ijtc-131	386	3	s.	GPE
ijtc-131	386	4	halseth	GPE
ijtc-131	386	5	l.	GPE
ijtc-131	386	6	n., & boron	ORG
ijtc-131	386	7	j.	PERSON
ijtc-131	386	8	2019	DATE
ijtc-131	389	1	67	CARDINAL
ijtc-131	389	2	25	DATE
ijtc-131	390	1	martin	PERSON
ijtc-131	390	2	r.	NORP
ijtc-131	390	3	2010	DATE
ijtc-131	392	1	geogr	PERSON
ijtc-131	393	1	86	CARDINAL
ijtc-131	393	2	1	CARDINAL
ijtc-131	394	1	martin	PERSON
ijtc-131	394	2	r.	NORP
ijtc-131	394	3	2012	DATE
ijtc-131	397	1	12	CARDINAL
ijtc-131	397	2	1	CARDINAL
ijtc-131	397	3	1–32	CARDINAL
ijtc-131	398	1	measham	GPE
ijtc-131	398	2	t.g.	GPE
ijtc-131	398	3	fleming	ORG
ijtc-131	398	4	d.a.	PERSON
ijtc-131	398	5	2016	CARDINAL
ijtc-131	400	1	global environ.	ORG
ijtc-131	402	1	36	CARDINAL
ijtc-131	402	2	101–110	DATE
ijtc-131	402	3	measham	GPE
ijtc-131	402	4	t.g.	GPE
ijtc-131	402	5	walton, a.	GPE
ijtc-131	402	6	graham	PERSON
ijtc-131	402	7	d.a.	PERSON
ijtc-131	402	8	2019	DATE
ijtc-131	403	1	resourcebooms	ORG
ijtc-131	403	2	australia	GPE
ijtc-131	406	1	sci	ORG
ijtc-131	406	2	56https://doi.org/10.1016/j.	CARDINAL
ijtc-131	407	1	a.c.	GPE
ijtc-131	407	2	e.a.	GPE
ijtc-131	407	3	spooner	GPE
ijtc-131	407	4	n.a.	GPE
ijtc-131	407	5	2004	DATE
ijtc-131	408	1	south australia	LOC
ijtc-131	409	1	58	CARDINAL
ijtc-131	409	2	1	CARDINAL
ijtc-131	409	3	1–25	CARDINAL
ijtc-131	410	1	t.c.	GPE
ijtc-131	410	2	2010	DATE
ijtc-131	412	1	qual	PERSON
ijtc-131	414	1	44	CARDINAL
ijtc-131	414	2	673–690.https://doi	CARDINAL
ijtc-131	415	1	009-9229	CARDINAL
ijtc-131	416	1	nelson	PERSON
ijtc-131	416	2	r.r.	GPE
ijtc-131	416	3	winter	DATE
ijtc-131	416	4	s.g.	GPE
ijtc-131	416	5	2002	DATE
ijtc-131	418	1	j. econ	PERSON
ijtc-131	419	1	2	CARDINAL
ijtc-131	419	2	23–46	CARDINAL
ijtc-131	420	1	oxford	NORP
ijtc-131	420	2	2020	DATE
ijtc-131	422	1	parker	GPE
ijtc-131	422	2	r., & cox	ORG
ijtc-131	422	3	s.	PERSON
ijtc-131	422	4	2020	DATE
ijtc-131	423	1	australia	GPE
ijtc-131	427	1	2020.02.001	TIME
ijtc-131	428	1	plummer	ORG
ijtc-131	428	2	tonts	ORG
ijtc-131	428	3	m., argent	PERSON
ijtc-131	428	4	2018	DATE
ijtc-131	432	1	90	CARDINAL
ijtc-131	432	2	308–320	DATE
ijtc-131	432	3	poruschi	ORG
ijtc-131	432	4	l.	GPE
ijtc-131	432	5	measham	GPE
ijtc-131	432	6	t.	GPE
ijtc-131	432	7	marcos-martinez	PERSON
ijtc-131	432	8	r.	NORP
ijtc-131	432	9	2020	DATE
ijtc-131	433	1	south east south http://www.sa.gov.au/__data/assets/pdf_file/0009/188379/eisdecrease	LOC
ijtc-131	433	2	covid-19	ORG
ijtc-131	433	3	zarkasy	GPE
ijtc-131	433	4	adam	GPE
ijtc-131	433	5	umar, &	ORG
ijtc-131	433	6	209	CARDINAL
ijtc-131	433	7	ilomata international journal of tax & accounting	ORG
ijtc-131	433	8	1	CARDINAL
ijtc-131	433	9	4	CARDINAL
ijtc-131	433	10	october 2020	DATE
ijtc-131	433	11	brisbane	GPE
ijtc-131	433	12	australia.rda limestone coast	FAC
ijtc-131	434	1	2018	DATE
ijtc-131	437	1	2019	DATE
ijtc-131	438	1	australia	GPE
ijtc-131	438	2	ballarat	GPE
ijtc-131	438	3	australia	GPE
ijtc-131	439	1	ryser	PERSON
ijtc-131	439	2	l.	GPE
ijtc-131	439	3	markey	PERSON
ijtc-131	439	4	s.	PERSON
ijtc-131	439	5	2019	CARDINAL
ijtc-131	443	1	6	CARDINAL
ijtc-131	443	2	1	CARDINAL
ijtc-131	443	3	29–40	CARDINAL
ijtc-131	444	1	scearce	ORG
ijtc-131	444	2	d., & fulton	ORG
ijtc-131	444	3	k.	PERSON
ijtc-131	444	4	2004	DATE
ijtc-131	445	1	j., martin	PERSON
ijtc-131	445	2	r.	NORP
ijtc-131	445	3	2010	DATE
ijtc-131	447	1	camb	PERSON
ijtc-131	448	1	j. regions	PERSON
ijtc-131	449	1	3	CARDINAL
ijtc-131	449	2	1	CARDINAL
ijtc-131	449	3	27–43	CARDINAL
ijtc-131	450	1	2013	DATE
ijtc-131	450	2	metode penelitian kuantitatif	PERSON
ijtc-131	450	3	dan r&d	PERSON
ijtc-131	450	4	cetakan ke-19	PERSON
ijtc-131	450	5	penerbit alfabeta	ORG
ijtc-131	450	6	cv	ORG
ijtc-131	450	7	bandung tonts	PERSON
ijtc-131	450	8	m., argent	PERSON
ijtc-131	450	9	n., & plummer	ORG
ijtc-131	450	10	2012	DATE
ijtc-131	453	1	50	CARDINAL
ijtc-131	453	2	3	CARDINAL
ijtc-131	453	3	291–303	CARDINAL
ijtc-131	454	1	tonts	ORG
ijtc-131	454	2	m.	PERSON
ijtc-131	454	3	k., & plummer	ORG
ijtc-131	454	4	2013	DATE
ijtc-131	455	1	australian	NORP
ijtc-131	457	1	45	CARDINAL
ijtc-131	457	2	0	CARDINAL
ijtc-131	457	3	365–374	CARDINAL
ijtc-131	458	1	tonts	ORG
ijtc-131	458	2	m.	PERSON
ijtc-131	458	3	2014	DATE
ijtc-131	460	1	j. rural stud	PERSON
ijtc-131	461	1	36,362–375	CARDINAL
ijtc-131	462	1	van staden	PERSON
ijtc-131	462	2	haslam mckenzie	PERSON
ijtc-131	462	3	2019	CARDINAL
ijtc-131	463	1	western australia	ORG
ijtc-131	466	1	57	CARDINAL
ijtc-131	466	2	4	CARDINAL
ijtc-131	466	3	384–398	CARDINAL
ijtc-131	467	1	s.a.	GPE
ijtc-131	467	2	2006	DATE
ijtc-131	468	1	38	CARDINAL
ijtc-131	468	2	1	CARDINAL
ijtc-131	468	3	15–30	CARDINAL
ijtc-131	468	4	watkins	ORG
ijtc-131	468	5	m.h.	GPE
ijtc-131	468	6	1963	DATE
ijtc-131	471	1	j. econ	PERSON
ijtc-131	472	1	29	CARDINAL
ijtc-131	472	2	2	CARDINAL
ijtc-131	472	3	141–158	CARDINAL
ijtc-131	473	1	watkins	ORG
ijtc-131	473	2	m.	PERSON
ijtc-131	473	3	1977	DATE
ijtc-131	475	1	j.	PERSON
ijtc-131	477	1	12	CARDINAL
ijtc-131	477	2	5	CARDINAL