id	sid	eid	entity	type
ijtc-1403	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1403	1	2	2714-9838	CARDINAL
ijtc-1403	1	3	2714-9846	CARDINAL
ijtc-1403	1	4	5	CARDINAL
ijtc-1403	1	5	3	CARDINAL
ijtc-1403	2	1	726-746	CARDINAL
ijtc-1403	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1403	2	3	indonesia	GPE
ijtc-1403	2	4	ayu putri wulandari1	PERSON
ijtc-1403	2	5	mazda eko sri tjahjono2	ORG
ijtc-1403	2	6	ismawati3	GPE
ijtc-1403	2	7	mulyanah4	GPE
ijtc-1403	3	1	1234universitas	CARDINAL
ijtc-1403	3	2	sultan ageng tirtayasa	PERSON
ijtc-1403	3	3	indonesia	GPE
ijtc-1403	3	4	june 3, 2024	DATE
ijtc-1403	3	5	july 16	DATE
ijtc-1403	3	6	2024	CARDINAL
ijtc-1403	3	7	july 31	DATE
ijtc-1403	3	8	2024	CARDINAL
ijtc-1403	3	9	s.	PERSON
ijtc-1403	3	10	ismawati	ORG
ijtc-1403	3	11	i.	PERSON
ijtc-1403	4	1	2024	CARDINAL
ijtc-1403	5	1	indonesia	GPE
ijtc-1403	6	1	ilomata international journal of tax and accounting	ORG
ijtc-1403	6	2	5(3	CARDINAL
ijtc-1403	6	3	726-746	CARDINAL
ijtc-1403	8	1	four	CARDINAL
ijtc-1403	8	2	the indonesia stock exchange	ORG
ijtc-1403	8	3	2019	CARDINAL
ijtc-1403	8	4	2022	CARDINAL
ijtc-1403	10	1	170	CARDINAL
ijtc-1403	10	2	86	CARDINAL
ijtc-1403	11	1	four years	DATE
ijtc-1403	11	2	344	CARDINAL
ijtc-1403	12	1	62	CARDINAL
ijtc-1403	12	2	282	CARDINAL
ijtc-1403	13	1	ibm	ORG
ijtc-1403	13	2	25	CARDINAL
ijtc-1403	19	1	csr	ORG
ijtc-1403	21	1	4.0	CARDINAL
ijtc-1403	22	1	indonesia	GPE
ijtc-1403	22	2	727	CARDINAL
ijtc-1403	22	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	22	4	indonesian	NORP
ijtc-1403	23	1	16	CARDINAL
ijtc-1403	23	2	2009	DATE
ijtc-1403	23	3	article 1	LAW
ijtc-1403	23	4	1	CARDINAL
ijtc-1403	24	1	36 of 2008	DATE
ijtc-1403	24	2	article 2	LAW
ijtc-1403	24	3	1	CARDINAL
ijtc-1403	24	4	indonesia	GPE
ijtc-1403	26	1	the ministry of finance	ORG
ijtc-1403	26	2	2,635.843 billion	CARDINAL
ijtc-1403	26	3	2022	CARDINAL
ijtc-1403	26	4	114.05 percent	PERCENT
ijtc-1403	26	5	2,034.552 billion	CARDINAL
ijtc-1403	31	1	kurniasih & sari	ORG
ijtc-1403	31	2	2013	DATE
ijtc-1403	34	1	2019	DATE
ijtc-1403	34	2	2019	DATE
ijtc-1403	35	1	british american	NORP
ijtc-1403	35	2	bentoel international investama	ORG
ijtc-1403	35	3	tbk	GPE
ijtc-1403	36	1	indonesia	GPE
ijtc-1403	37	1	rmba	ORG
ijtc-1403	37	2	jersey via	ORG
ijtc-1403	37	3	netherlands	GPE
ijtc-1403	38	1	netherlands	GPE
ijtc-1403	38	2	indonesia	GPE
ijtc-1403	38	3	20 percent	PERCENT
ijtc-1403	39	1	0 percent	PERCENT
ijtc-1403	40	1	indonesia	GPE
ijtc-1403	40	2	usd 11 million	MONEY
ijtc-1403	40	3	annually	DATE
ijtc-1403	41	1	indonesia	GPE
ijtc-1403	41	2	20 percent	PERCENT
ijtc-1403	41	3	usd 33 million or usd 11 million	MONEY
ijtc-1403	41	4	annually	DATE
ijtc-1403	41	5	usd 164 million	MONEY
ijtc-1403	42	1	indonesia	GPE
ijtc-1403	42	2	netherlands	GPE
ijtc-1403	42	3	indonesia	GPE
ijtc-1403	42	4	5 percent	PERCENT
ijtc-1403	42	5	october 2017	DATE
ijtc-1403	43	1	one	CARDINAL
ijtc-1403	44	1	2022	CARDINAL
ijtc-1403	45	1	kristina & wiratmaja	ORG
ijtc-1403	45	2	2018	DATE
ijtc-1403	45	3	indonesia	GPE
ijtc-1403	46	1	indonesia	GPE
ijtc-1403	46	2	728	CARDINAL
ijtc-1403	46	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	46	4	2018	DATE
ijtc-1403	47	1	2020	DATE
ijtc-1403	50	1	richardson & lanis	ORG
ijtc-1403	50	2	2016	DATE
ijtc-1403	51	1	2018	DATE
ijtc-1403	53	1	richardson & lanis	ORG
ijtc-1403	53	2	2016	DATE
ijtc-1403	54	1	issa & fang	ORG
ijtc-1403	54	2	2019	DATE
ijtc-1403	55	1	2020	DATE
ijtc-1403	56	1	2018)click	CARDINAL
ijtc-1403	57	1	csr	ORG
ijtc-1403	58	1	zeng	PERSON
ijtc-1403	58	2	2019	DATE
ijtc-1403	58	3	csr	ORG
ijtc-1403	59	1	one	CARDINAL
ijtc-1403	61	1	rahayu & wahjudi	ORG
ijtc-1403	61	2	2021	CARDINAL
ijtc-1403	61	3	rahman	PERSON
ijtc-1403	61	4	2021	DATE
ijtc-1403	61	5	yunistiyani & tahar	ORG
ijtc-1403	61	6	2017	DATE
ijtc-1403	61	7	csr	ORG
ijtc-1403	62	1	zeng	PERSON
ijtc-1403	62	2	2019	DATE
ijtc-1403	63	1	mohanadas et al.	PERSON
ijtc-1403	63	2	2020	DATE
ijtc-1403	64	1	budianti & ika sulistyawati	ORG
ijtc-1403	64	2	2019	DATE
ijtc-1403	67	1	chen et al.	PERSON
ijtc-1403	67	2	2010	DATE
ijtc-1403	68	1	rahayu & wahjudi	ORG
ijtc-1403	68	2	2021	CARDINAL
ijtc-1403	68	3	rahman	PERSON
ijtc-1403	68	4	2021	DATE
ijtc-1403	68	5	yauris & agoes	ORG
ijtc-1403	68	6	2019	DATE
ijtc-1403	69	1	third	ORDINAL
ijtc-1403	70	1	apriliana	ORG
ijtc-1403	70	2	2022	CARDINAL
ijtc-1403	72	1	third	ORDINAL
ijtc-1403	72	2	etr	ORG
ijtc-1403	72	3	rahayu & wahjudi	ORG
ijtc-1403	72	4	2021	DATE
ijtc-1403	73	1	2020	DATE
ijtc-1403	73	2	rahayu & wahjudi	ORG
ijtc-1403	73	3	2021	DATE
ijtc-1403	75	1	rahayu & wahjudi	ORG
ijtc-1403	75	2	2021	DATE
ijtc-1403	76	1	indonesia	GPE
ijtc-1403	76	2	729	CARDINAL
ijtc-1403	76	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	76	4	csr	ORG
ijtc-1403	77	1	2019-2022	CARDINAL
ijtc-1403	78	1	indonesia	GPE
ijtc-1403	79	1	indonesia	GPE
ijtc-1403	84	1	csr	ORG
ijtc-1403	90	1	yunistiyani & tahar	ORG
ijtc-1403	90	2	2017	DATE
ijtc-1403	90	3	annual	DATE
ijtc-1403	91	1	lanis & richardson	ORG
ijtc-1403	91	2	2013	DATE
ijtc-1403	91	3	one	CARDINAL
ijtc-1403	94	1	2011	DATE
ijtc-1403	97	1	two	CARDINAL
ijtc-1403	97	2	2019	DATE
ijtc-1403	98	1	kurniawati	ORG
ijtc-1403	98	2	2019	DATE
ijtc-1403	100	1	indonesian	NORP
ijtc-1403	101	1	2015	DATE
ijtc-1403	102	1	martinez	ORG
ijtc-1403	102	2	2017	DATE
ijtc-1403	103	1	2017	DATE
ijtc-1403	104	1	lanis & https://www.ilomata.org/index.php/ijtc	ORG
ijtc-1403	104	2	indonesia	GPE
ijtc-1403	104	3	730	CARDINAL
ijtc-1403	104	4	ilomata international journal of tax & accounting	ORG
ijtc-1403	104	5	richardson	GPE
ijtc-1403	104	6	2012	DATE
ijtc-1403	105	1	dayang et al.	PERSON
ijtc-1403	105	2	2014	DATE
ijtc-1403	108	1	lanis & richardson	ORG
ijtc-1403	108	2	2012	DATE
ijtc-1403	112	1	2015	DATE
ijtc-1403	114	1	2004	DATE
ijtc-1403	115	1	2022	CARDINAL
ijtc-1403	116	1	amanda oktariyani & rachmawati	ORG
ijtc-1403	116	2	2021	CARDINAL
ijtc-1403	117	1	lanis et al.	PERSON
ijtc-1403	117	2	2017	DATE
ijtc-1403	117	3	one	CARDINAL
ijtc-1403	119	1	tanujaya & anggreany	ORG
ijtc-1403	119	2	2021	CARDINAL
ijtc-1403	121	1	2018	DATE
ijtc-1403	121	2	2022	CARDINAL
ijtc-1403	121	3	tanujaya & anggreany	ORG
ijtc-1403	121	4	2021	CARDINAL
ijtc-1403	124	1	csr	ORG
ijtc-1403	124	2	first	ORDINAL
ijtc-1403	124	3	howard r. bowen	PERSON
ijtc-1403	124	4	1953	DATE
ijtc-1403	125	1	bowen	PERSON
ijtc-1403	125	2	csr	ORG
ijtc-1403	126	1	yunistiyani & tahar	ORG
ijtc-1403	126	2	2017	DATE
ijtc-1403	126	3	csr	ORG
ijtc-1403	126	4	two	CARDINAL
ijtc-1403	126	5	csr	ORG
ijtc-1403	128	1	pramita & susanti	ORG
ijtc-1403	128	2	2023	CARDINAL
ijtc-1403	129	1	(yunistiyani & tahar	ORG
ijtc-1403	129	2	2017	DATE
ijtc-1403	129	3	csr	ORG
ijtc-1403	131	1	indonesia	GPE
ijtc-1403	131	2	731	CARDINAL
ijtc-1403	131	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	133	1	one	CARDINAL
ijtc-1403	134	1	rahman	PERSON
ijtc-1403	134	2	2021	DATE
ijtc-1403	135	1	rahayu & wahjudi	ORG
ijtc-1403	135	2	2021	DATE
ijtc-1403	137	1	yauris & agoes	ORG
ijtc-1403	137	2	2019	DATE
ijtc-1403	143	1	rahman	PERSON
ijtc-1403	143	2	2021	DATE
ijtc-1403	143	3	yauris & agoes	ORG
ijtc-1403	143	4	2019	DATE
ijtc-1403	149	1	2012	DATE
ijtc-1403	150	1	rahayu & wahjudi	ORG
ijtc-1403	150	2	2021	CARDINAL
ijtc-1403	152	1	2013	DATE
ijtc-1403	156	1	watts & zimmerman	ORG
ijtc-1403	156	2	1978	DATE
ijtc-1403	157	1	2020	DATE
ijtc-1403	157	2	nugraha & meiranto	ORG
ijtc-1403	157	3	2015	DATE
ijtc-1403	157	4	rahayu & wahjudi	ORG
ijtc-1403	157	5	2021	DATE
ijtc-1403	161	1	indonesia	GPE
ijtc-1403	161	2	732	CARDINAL
ijtc-1403	161	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	164	1	csr	ORG
ijtc-1403	165	1	2022	CARDINAL
ijtc-1403	167	1	lanis & richardson	ORG
ijtc-1403	167	2	2012	DATE
ijtc-1403	171	1	2022	CARDINAL
ijtc-1403	172	1	csr	ORG
ijtc-1403	176	1	2018	DATE
ijtc-1403	178	1	csr	ORG
ijtc-1403	179	1	csr	ORG
ijtc-1403	179	2	csr	ORG
ijtc-1403	180	1	three	CARDINAL
ijtc-1403	182	1	susanto & veronica	ORG
ijtc-1403	182	2	2022	CARDINAL
ijtc-1403	182	3	89	CARDINAL
ijtc-1403	184	1	indonesia	GPE
ijtc-1403	184	2	733	CARDINAL
ijtc-1403	184	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	185	1	quarter	DATE
ijtc-1403	185	2	kurniasih & sari	ORG
ijtc-1403	185	3	2013	DATE
ijtc-1403	186	1	lanis & richardson	ORG
ijtc-1403	186	2	2013	DATE
ijtc-1403	188	1	dar	GPE
ijtc-1403	188	2	2012	DATE
ijtc-1403	188	3	tiaras & wijaya	ORG
ijtc-1403	188	4	2017	DATE
ijtc-1403	193	1	annual	DATE
ijtc-1403	193	2	annual	DATE
ijtc-1403	194	1	annual	DATE
ijtc-1403	194	2	between 2019	CARDINAL
ijtc-1403	194	3	2022	CARDINAL
ijtc-1403	196	1	annual	DATE
ijtc-1403	197	1	multiple linear	ORG
ijtc-1403	198	1	25	CARDINAL
ijtc-1403	202	1	2019	DATE
ijtc-1403	202	2	2022	CARDINAL
ijtc-1403	203	1	indonesia	GPE
ijtc-1403	204	1	indonesia	GPE
ijtc-1403	204	2	734	CARDINAL
ijtc-1403	204	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	205	1	indonesia	GPE
ijtc-1403	206	1	2022	CARDINAL
ijtc-1403	208	1	between 2019 and 2022	CARDINAL
ijtc-1403	208	2	170	CARDINAL
ijtc-1403	210	1	csr	ORG
ijtc-1403	211	1	0.2429	CARDINAL
ijtc-1403	211	2	0.04686	CARDINAL
ijtc-1403	211	3	0.39	CARDINAL
ijtc-1403	211	4	0.08	CARDINAL
ijtc-1403	212	1	0.2429	CARDINAL
ijtc-1403	212	2	less than 50 percent	PERCENT
ijtc-1403	213	1	0.00	CARDINAL
ijtc-1403	213	2	0.83	CARDINAL
ijtc-1403	213	3	0.1562	CARDINAL
ijtc-1403	213	4	0.14976	CARDINAL
ijtc-1403	214	1	indonesia	GPE
ijtc-1403	214	2	735	CARDINAL
ijtc-1403	214	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	214	4	15.62 percent	PERCENT
ijtc-1403	214	5	282	CARDINAL
ijtc-1403	214	6	0.1562	CARDINAL
ijtc-1403	215	1	0.3724	CARDINAL
ijtc-1403	215	2	0.15798	CARDINAL
ijtc-1403	215	3	0.62	CARDINAL
ijtc-1403	215	4	0.16	CARDINAL
ijtc-1403	216	1	0.3724	CARDINAL
ijtc-1403	216	2	0.15798	CARDINAL
ijtc-1403	216	3	0.62	CARDINAL
ijtc-1403	216	4	0.16	CARDINAL
ijtc-1403	217	1	x4	ORG
ijtc-1403	217	2	0.00	CARDINAL
ijtc-1403	217	3	0.83	CARDINAL
ijtc-1403	217	4	0.3725	CARDINAL
ijtc-1403	217	5	0.17510	CARDINAL
ijtc-1403	220	1	kolmogorov-smirnov	ORG
ijtc-1403	220	2	five percent	PERCENT
ijtc-1403	221	1	0.068	CARDINAL
ijtc-1403	221	2	0.05	CARDINAL
ijtc-1403	222	1	0.05	CARDINAL
ijtc-1403	223	1	indonesia	GPE
ijtc-1403	223	2	736	CARDINAL
ijtc-1403	223	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	226	1	0.10	CARDINAL
ijtc-1403	226	2	10	CARDINAL
ijtc-1403	227	1	csr	ORG
ijtc-1403	227	2	0.981	CARDINAL
ijtc-1403	227	3	0.950	CARDINAL
ijtc-1403	227	4	0.934	CARDINAL
ijtc-1403	227	5	0.919	CARDINAL
ijtc-1403	227	6	0.10	CARDINAL
ijtc-1403	227	7	4	CARDINAL
ijtc-1403	228	1	less than 10	CARDINAL
ijtc-1403	228	2	csr	ORG
ijtc-1403	228	3	1.019	CARDINAL
ijtc-1403	228	4	1.053	CARDINAL
ijtc-1403	228	5	1.070	CARDINAL
ijtc-1403	228	6	1.088	CARDINAL
ijtc-1403	231	1	2	CARDINAL
ijtc-1403	232	1	less than 0.05	CARDINAL
ijtc-1403	233	1	indonesia	GPE
ijtc-1403	233	2	737	CARDINAL
ijtc-1403	233	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	234	1	2	CARDINAL
ijtc-1403	234	2	0.859	CARDINAL
ijtc-1403	234	3	0.997	CARDINAL
ijtc-1403	234	4	0.283	CARDINAL
ijtc-1403	234	5	0.655	CARDINAL
ijtc-1403	236	1	2	CARDINAL
ijtc-1403	236	2	more than 0.05	CARDINAL
ijtc-1403	238	1	durbin-watson	ORG
ijtc-1403	238	2	1.977	CARDINAL
ijtc-1403	238	3	5%	PERCENT
ijtc-1403	238	4	282	CARDINAL
ijtc-1403	238	5	dl	ORG
ijtc-1403	238	6	1.7852	CARDINAL
ijtc-1403	238	7	1.8371	CARDINAL
ijtc-1403	238	8	4-du	QUANTITY
ijtc-1403	238	9	4	CARDINAL
ijtc-1403	239	1	1.8371	CARDINAL
ijtc-1403	239	2	1.977	CARDINAL
ijtc-1403	239	3	2.1629	CARDINAL
ijtc-1403	241	1	multiple linear	ORG
ijtc-1403	241	2	indonesia	GPE
ijtc-1403	241	3	738	CARDINAL
ijtc-1403	241	4	ilomata international journal of tax & accounting	ORG
ijtc-1403	245	1	0.232	CARDINAL
ijtc-1403	245	2	0 (zero	CARDINAL
ijtc-1403	245	3	0.232	CARDINAL
ijtc-1403	247	1	0.045	CARDINAL
ijtc-1403	248	1	one	CARDINAL
ijtc-1403	248	2	etr	ORG
ijtc-1403	248	3	0.045	CARDINAL
ijtc-1403	249	1	c. the csr	PERSON
ijtc-1403	250	1	one	CARDINAL
ijtc-1403	250	2	csr	ORG
ijtc-1403	250	3	etr	ORG
ijtc-1403	250	4	0.040	CARDINAL
ijtc-1403	251	1	d.	NORP
ijtc-1403	252	1	etr	ORG
ijtc-1403	252	2	0.073	CARDINAL
ijtc-1403	254	1	0.073	CARDINAL
ijtc-1403	255	1	one	CARDINAL
ijtc-1403	255	2	etr	ORG
ijtc-1403	255	3	0.073	CARDINAL
ijtc-1403	257	1	r2	PRODUCT
ijtc-1403	257	2	0	CARDINAL
ijtc-1403	257	3	1	CARDINAL
ijtc-1403	257	4	2018	DATE
ijtc-1403	258	1	indonesia	GPE
ijtc-1403	258	2	739	CARDINAL
ijtc-1403	258	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	260	1	0.131	CARDINAL
ijtc-1403	260	2	13.1%	PERCENT
ijtc-1403	261	1	13.1 percent	PERCENT
ijtc-1403	261	2	86.9 percent	PERCENT
ijtc-1403	262	1	5%	PERCENT
ijtc-1403	262	2	csr	ORG
ijtc-1403	264	1	0.05	CARDINAL
ijtc-1403	265	1	5%	PERCENT
ijtc-1403	265	2	less than 0.05	CARDINAL
ijtc-1403	266	1	2018	DATE
ijtc-1403	269	1	0.05	CARDINAL
ijtc-1403	269	2	11.624	CARDINAL
ijtc-1403	269	3	2.40	CARDINAL
ijtc-1403	274	1	indonesia	GPE
ijtc-1403	274	2	740	CARDINAL
ijtc-1403	274	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	274	4	csr	ORG
ijtc-1403	275	1	a. gender	PERSON
ijtc-1403	275	2	2.586	CARDINAL
ijtc-1403	275	3	1.969	CARDINAL
ijtc-1403	275	4	0.010	CARDINAL
ijtc-1403	275	5	0.05	CARDINAL
ijtc-1403	277	1	csr	ORG
ijtc-1403	277	2	2.354	CARDINAL
ijtc-1403	277	3	1.969	CARDINAL
ijtc-1403	277	4	0.019	CARDINAL
ijtc-1403	277	5	0.05	CARDINAL
ijtc-1403	279	1	2.474	CARDINAL
ijtc-1403	279	2	1.969	CARDINAL
ijtc-1403	279	3	0.014	CARDINAL
ijtc-1403	279	4	0.05	CARDINAL
ijtc-1403	281	1	4.684	CARDINAL
ijtc-1403	281	2	1.969	CARDINAL
ijtc-1403	281	3	0.05	CARDINAL
ijtc-1403	281	4	h4	ORG
ijtc-1403	284	1	0.045	CARDINAL
ijtc-1403	284	2	0.010	CARDINAL
ijtc-1403	284	3	0.05	CARDINAL
ijtc-1403	284	4	11	CARDINAL
ijtc-1403	285	1	etr	CARDINAL
ijtc-1403	285	2	two	CARDINAL
ijtc-1403	288	1	first	ORDINAL
ijtc-1403	292	1	2022	CARDINAL
ijtc-1403	292	2	indonesia	GPE
ijtc-1403	292	3	741	CARDINAL
ijtc-1403	292	4	ilomata international journal of tax & accounting	ORG
ijtc-1403	294	1	2018	DATE
ijtc-1403	297	1	2022	CARDINAL
ijtc-1403	297	2	yuwono & fuad	ORG
ijtc-1403	297	3	2019	DATE
ijtc-1403	301	1	csr	ORG
ijtc-1403	301	2	0.040	CARDINAL
ijtc-1403	301	3	0.019	CARDINAL
ijtc-1403	301	4	0.05	CARDINAL
ijtc-1403	301	5	11	CARDINAL
ijtc-1403	302	1	etr	CARDINAL
ijtc-1403	302	2	two	CARDINAL
ijtc-1403	303	1	csr	ORG
ijtc-1403	303	2	etr	CARDINAL
ijtc-1403	305	1	second	ORDINAL
ijtc-1403	305	2	csr	ORG
ijtc-1403	307	1	yunistiyani & tahar	ORG
ijtc-1403	307	2	2017	DATE
ijtc-1403	308	1	csr	ORG
ijtc-1403	309	1	pramita & susanti	ORG
ijtc-1403	309	2	2023	CARDINAL
ijtc-1403	310	1	2023	CARDINAL
ijtc-1403	310	2	yunistiyani & tahar	ORG
ijtc-1403	310	3	2017	DATE
ijtc-1403	311	1	csr	ORG
ijtc-1403	313	1	csr	ORG
ijtc-1403	315	1	0.014	CARDINAL
ijtc-1403	315	2	0.05	CARDINAL
ijtc-1403	315	3	11	CARDINAL
ijtc-1403	316	1	etr	ORG
ijtc-1403	316	2	two	CARDINAL
ijtc-1403	319	1	third	ORDINAL
ijtc-1403	322	1	indonesia	GPE
ijtc-1403	322	2	742	CARDINAL
ijtc-1403	322	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	325	1	yauris & agoes	ORG
ijtc-1403	325	2	2019	DATE
ijtc-1403	329	1	rahayu & wahjudi	ORG
ijtc-1403	329	2	2021	CARDINAL
ijtc-1403	329	3	rahman	PERSON
ijtc-1403	329	4	2021	DATE
ijtc-1403	331	1	0.073	CARDINAL
ijtc-1403	331	2	0.05	CARDINAL
ijtc-1403	331	3	11	CARDINAL
ijtc-1403	332	1	etr	CARDINAL
ijtc-1403	332	2	two	CARDINAL
ijtc-1403	335	1	fourth	ORDINAL
ijtc-1403	335	2	h4	ORG
ijtc-1403	341	1	2022	CARDINAL
ijtc-1403	343	1	nugraha & meiranto	ORG
ijtc-1403	343	2	2015	DATE
ijtc-1403	343	3	septiani & muid	ORG
ijtc-1403	343	4	2019	DATE
ijtc-1403	346	1	csr	ORG
ijtc-1403	351	1	indonesia	GPE
ijtc-1403	351	2	743	CARDINAL
ijtc-1403	351	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	359	1	csr	ORG
ijtc-1403	360	1	yearly	DATE
ijtc-1403	361	1	csr	ORG
ijtc-1403	364	1	csr	ORG
ijtc-1403	365	1	csr	ORG
ijtc-1403	366	1	four-year	DATE
ijtc-1403	366	2	2019-2022	CARDINAL
ijtc-1403	368	1	indonesian	NORP
ijtc-1403	369	1	only 13.1 percent	PERCENT
ijtc-1403	369	2	86.9 percent	PERCENT
ijtc-1403	371	1	amanda oktariyani	PERSON
ijtc-1403	371	2	2021	CARDINAL
ijtc-1403	372	1	dan diversifikasi	PERSON
ijtc-1403	372	2	terhadap kualitas	PERSON
ijtc-1403	372	3	pada perusahaan pertambangan di	ORG
ijtc-1403	372	4	indonesia	GPE
ijtc-1403	373	1	akuntansi dan manajemen	PERSON
ijtc-1403	373	2	16(1	CARDINAL
ijtc-1403	373	3	1–20	CARDINAL
ijtc-1403	374	1	d.	NORP
ijtc-1403	374	2	d., & kurnia	ORG
ijtc-1403	375	1	2018	DATE
ijtc-1403	376	1	dewan komisaris	PERSON
ijtc-1403	376	2	pada dewan	PERSON
ijtc-1403	376	3	dan kualitas	PERSON
ijtc-1403	377	1	jurnal aset	PERSON
ijtc-1403	377	2	10(2	DATE
ijtc-1403	377	3	163–176	CARDINAL
ijtc-1403	378	1	apriliana	ORG
ijtc-1403	378	2	2022	CARDINAL
ijtc-1403	379	1	likuiditas	ORG
ijtc-1403	379	2	dan	PERSON
ijtc-1403	380	1	jurnal cendekia keuangan	ORG
ijtc-1403	380	2	1(1	CARDINAL
ijtc-1403	380	3	27	CARDINAL
ijtc-1403	381	1	indonesia	GPE
ijtc-1403	381	2	744	CARDINAL
ijtc-1403	381	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	381	4	d. e.	PERSON
ijtc-1403	381	5	bellar	ORG
ijtc-1403	381	6	s. l., & helms	PERSON
ijtc-1403	381	7	m. m.	PERSON
ijtc-1403	381	8	2004	DATE
ijtc-1403	383	1	journal of business ethics	ORG
ijtc-1403	383	2	177–186	CARDINAL
ijtc-1403	383	3	aurellia	ORG
ijtc-1403	383	4	s., & sambuaga	ORG
ijtc-1403	383	5	e. a.	PERSON
ijtc-1403	383	6	2022	CARDINAL
ijtc-1403	384	1	dan kualitas	PERSON
ijtc-1403	385	1	akuntansi	ORG
ijtc-1403	385	2	9(1	CARDINAL
ijtc-1403	385	3	622–634	CARDINAL
ijtc-1403	385	4	budianti	ORG
ijtc-1403	385	5	n., & ika sulistyawati,	ORG
ijtc-1403	385	6	a.	PERSON
ijtc-1403	385	7	2019	DATE
ijtc-1403	386	1	dan laverage terhadap manajemen laba	PERSON
ijtc-1403	387	1	solusi	ORG
ijtc-1403	387	2	17(2	CARDINAL
ijtc-1403	387	3	49–74	CARDINAL
ijtc-1403	388	1	https://doi.org/10.26623/.v17i2.1456 chen	PERSON
ijtc-1403	388	2	s.	PERSON
ijtc-1403	388	3	chen	PERSON
ijtc-1403	388	4	x.	GPE
ijtc-1403	388	5	cheng	GPE
ijtc-1403	388	6	q., & shevlin	ORG
ijtc-1403	388	7	t.	GPE
ijtc-1403	388	8	2010	DATE
ijtc-1403	389	1	journal of financial economics	ORG
ijtc-1403	389	2	95(1	ORG
ijtc-1403	389	3	41–61	CARDINAL
ijtc-1403	390	1	dayang	GPE
ijtc-1403	390	2	awg	PERSON
ijtc-1403	390	3	t.	GPE
ijtc-1403	390	4	hamid, h.	ORG
ijtc-1403	390	5	omar	PERSON
ijtc-1403	390	6	a. h.	PERSON
ijtc-1403	390	7	isnin	PERSON
ijtc-1403	390	8	s. r.	PERSON
ijtc-1403	390	9	majid	PERSON
ijtc-1403	390	10	n. a.	PERSON
ijtc-1403	390	11	a.	PERSON
ijtc-1403	390	12	2014	DATE
ijtc-1403	391	1	3dcybertherapy	CARDINAL
ijtc-1403	391	2	daily	DATE
ijtc-1403	392	1	2279–2764	CARDINAL
ijtc-1403	393	1	dinar	GPE
ijtc-1403	393	2	m., yuesti,	PERSON
ijtc-1403	393	3	a., & dewi	ORG
ijtc-1403	393	4	n. p. s.	PERSON
ijtc-1403	393	5	2020	DATE
ijtc-1403	394	1	likuiditas	ORG
ijtc-1403	394	2	dan leverage	PERSON
ijtc-1403	394	3	pada perusahaan manufaktur yang terdaftar di bei	ORG
ijtc-1403	395	1	jurnal kharisma	PERSON
ijtc-1403	395	2	2(1	CARDINAL
ijtc-1403	395	3	66–76	CARDINAL
ijtc-1403	396	1	a. t.	PERSON
ijtc-1403	396	2	a., & cahyono	ORG
ijtc-1403	396	3	2019	DATE
ijtc-1403	397	1	indonesian	NORP
ijtc-1403	399	1	i.	PERSON
ijtc-1403	399	2	2018	DATE
ijtc-1403	400	1	aplikasi analisis multivariate dengan	ORG
ijtc-1403	400	2	ibm	ORG
ijtc-1403	400	3	25	CARDINAL
ijtc-1403	400	4	9th	ORDINAL
ijtc-1403	401	1	badan penerbit universitas	ORG
ijtc-1403	402	1	hartadinata	PERSON
ijtc-1403	402	2	o. s.	PERSON
ijtc-1403	402	3	h.	PERSON
ijtc-1403	402	4	2013	DATE
ijtc-1403	403	1	kepemilikan manajerial	PERSON
ijtc-1403	403	2	kebijakan utang	PERSON
ijtc-1403	403	3	dan ukuran	PERSON
ijtc-1403	403	4	indonesia	GPE
ijtc-1403	403	5	tahun 2008-2010	PERSON
ijtc-1403	404	1	jurnal ekonomi	PERSON
ijtc-1403	404	2	dan bisnis	PERSON
ijtc-1403	404	3	23(3	CARDINAL
ijtc-1403	404	4	48–59	DATE
ijtc-1403	405	1	issa	PERSON
ijtc-1403	405	2	h. x.	PERSON
ijtc-1403	405	3	2019	DATE
ijtc-1403	406	1	arab	NORP
ijtc-1403	406	2	gulf	LOC
ijtc-1403	407	1	34(7	CARDINAL
ijtc-1403	407	2	577–605	CARDINAL
ijtc-1403	408	1	a.	PERSON
ijtc-1403	408	2	kachouri ben saad	PERSON
ijtc-1403	408	3	m., & riguen	ORG
ijtc-1403	408	4	2020	DATE
ijtc-1403	410	1	27(4	CARDINAL
ijtc-1403	410	2	1389–1408	DATE
ijtc-1403	411	1	i. g. a. r., & wiratmaja	PERSON
ijtc-1403	411	2	i. d. n.	PERSON
ijtc-1403	411	3	2018	DATE
ijtc-1403	412	1	pengaruh board	ORG
ijtc-1403	412	2	dan	PERSON
ijtc-1403	412	3	pada nilai perusahaan	ORG
ijtc-1403	413	1	akuntansi universitas	ORG
ijtc-1403	413	2	udayana	GPE
ijtc-1403	413	3	22(3	CARDINAL
ijtc-1403	413	4	23132338	DATE
ijtc-1403	414	1	https://doi.org/10.24843/eja.2018.v22.i03.p25 kurniasih	PERSON
ijtc-1403	414	2	t., & sari	ORG
ijtc-1403	414	3	m. m. r.	PERSON
ijtc-1403	414	4	2013	DATE
ijtc-1403	415	1	dan kompensasi	PERSON
ijtc-1403	416	1	buletin studi ekonomi	PERSON
ijtc-1403	416	2	18(1	CARDINAL
ijtc-1403	416	3	58–66	CARDINAL
ijtc-1403	417	1	kurniawati	ORG
ijtc-1403	417	2	e.	PERSON
ijtc-1403	417	3	2019	DATE
ijtc-1403	418	1	likuiditas	ORG
ijtc-1403	418	2	dan leverage terhadap agresivitas pajak	ORG
ijtc-1403	419	1	jurnal profita	PERSON
ijtc-1403	419	2	408	CARDINAL
ijtc-1403	420	1	indonesia	GPE
ijtc-1403	420	2	745	CARDINAL
ijtc-1403	420	3	ilomata international journal of tax & accounting	ORG
ijtc-1403	420	4	kusuma	GPE
ijtc-1403	420	5	a. s.	PERSON
ijtc-1403	420	6	m.	PERSON
ijtc-1403	420	7	2022	CARDINAL
ijtc-1403	421	1	yang berpengaruh	PERSON
ijtc-1403	421	2	terhadap agresivitas	PERSON
ijtc-1403	422	1	6(2	CARDINAL
ijtc-1403	422	2	1888–1898	CARDINAL
ijtc-1403	423	1	lanis	GPE
ijtc-1403	423	2	r., & richardson	ORG
ijtc-1403	423	3	2012	DATE
ijtc-1403	425	1	31(1	CARDINAL
ijtc-1403	425	2	86–108	CARDINAL
ijtc-1403	426	1	lanis	GPE
ijtc-1403	426	2	r., & richardson	ORG
ijtc-1403	426	3	2013	DATE
ijtc-1403	428	1	26(1	CARDINAL
ijtc-1403	429	1	https://doi.org/10.1108/09513571311285621 lanis	PERSON
ijtc-1403	429	2	r.	NORP
ijtc-1403	429	3	richardson	GPE
ijtc-1403	429	4	2017	CARDINAL
ijtc-1403	431	1	journal of business ethics	ORG
ijtc-1403	431	2	144(3	CARDINAL
ijtc-1403	431	3	577–596	CARDINAL
ijtc-1403	432	1	https://doi.org/10.1007/s10551-015-2815-x	CARDINAL
ijtc-1403	432	2	a. l.	PERSON
ijtc-1403	432	3	2017	CARDINAL
ijtc-1403	434	1	11(0	CARDINAL
ijtc-1403	434	2	106–124	CARDINAL
ijtc-1403	435	1	mohanadas, n. d.	PERSON
ijtc-1403	435	2	abdullah salim	PERSON
ijtc-1403	435	3	a. s.	PERSON
ijtc-1403	435	4	l. k.	PERSON
ijtc-1403	435	5	2020	DATE
ijtc-1403	436	1	csr	ORG
ijtc-1403	436	2	malaysian	NORP
ijtc-1403	437	1	social responsibility journal	ORG
ijtc-1403	437	2	16(5	CARDINAL
ijtc-1403	437	3	597–612	CARDINAL
ijtc-1403	439	1	n. b.	PERSON
ijtc-1403	439	2	w.	PERSON
ijtc-1403	439	3	2015	CARDINAL
ijtc-1403	440	1	ukuran perusahaan	ORG
ijtc-1403	440	2	dan capital	PERSON
ijtc-1403	440	3	pada perusahaan non keuangan	ORG
ijtc-1403	440	4	yang terdaftar di bursa	PERSON
ijtc-1403	440	5	indonesia 20122013	EVENT
ijtc-1403	441	1	diponegoro journal of accounting	ORG
ijtc-1403	441	2	4(4	CARDINAL
ijtc-1403	441	3	564–577	CARDINAL
ijtc-1403	442	1	pramita	ORG
ijtc-1403	442	2	y. d., & susanti	ORG
ijtc-1403	442	3	e. n.	PERSON
ijtc-1403	442	4	2023	CARDINAL
ijtc-1403	443	1	koneksi politik	PERSON
ijtc-1403	443	2	dan pengungkapan	PERSON
ijtc-1403	443	3	moderasi	GPE
ijtc-1403	444	1	jurnal akuntansi inovatif	ORG
ijtc-1403	444	2	1(2	CARDINAL
ijtc-1403	444	3	29	CARDINAL
ijtc-1403	444	4	46	DATE
ijtc-1403	445	1	https://doi.org/10.59330/jai.v1i2.11 rahayu	PERSON
ijtc-1403	445	2	d. d.	NORP
ijtc-1403	445	3	e.	PERSON
ijtc-1403	445	4	2021	CARDINAL
ijtc-1403	447	1	jurnal akuntansi universitas	ORG
ijtc-1403	447	2	jember	GPE
ijtc-1403	447	3	19(2	DATE
ijtc-1403	447	4	92	CARDINAL
ijtc-1403	447	5	https://doi.org/10.19184/jauj.v19i2.24430 rahman	PERSON
ijtc-1403	447	6	h. a.	PERSON
ijtc-1403	447	7	2021	CARDINAL
ijtc-1403	448	1	dan faktor-faktor	PERSON
ijtc-1403	448	2	yang	PERSON
ijtc-1403	449	1	jurnal online	PERSON
ijtc-1403	449	2	insan akuntan	PERSON
ijtc-1403	449	3	6(2	CARDINAL
ijtc-1403	449	4	195	CARDINAL
ijtc-1403	450	1	https://doi.org/10.51211/joia.v6i2.1576 richardson	PERSON
ijtc-1403	450	2	& lanis	PERSON
ijtc-1403	450	3	t. r.	NORP
ijtc-1403	450	4	2016	DATE
ijtc-1403	451	1	australia	GPE
ijtc-1403	451	2	richardson grantley taylor	ORG
ijtc-1403	451	3	roman lanis article.	ORG
ijtc-1403	452	1	29(3	CARDINAL
ijtc-1403	452	2	1–28	CARDINAL
ijtc-1403	452	3	n. w.	PERSON
ijtc-1403	452	4	2011	DATE
ijtc-1403	453	1	kepemilikan saham pada	ORG
ijtc-1403	454	1	dan bisnis	PERSON
ijtc-1403	454	2	6(1	CARDINAL
ijtc-1403	454	3	1–24	DATE
ijtc-1403	455	1	septanta	PERSON
ijtc-1403	455	2	r.	NORP
ijtc-1403	455	3	ramdani	GPE
ijtc-1403	455	4	c. s.	PERSON
ijtc-1403	455	5	latif	GPE
ijtc-1403	455	6	a. s.	PERSON
ijtc-1403	455	7	r. a.	PERSON
ijtc-1403	455	8	2023	CARDINAL
ijtc-1403	456	1	sosial responsibility	ORG
ijtc-1403	457	1	jurnal manajemen dan bisnis	PERSON
ijtc-1403	457	2	3(1	CARDINAL
ijtc-1403	457	3	18–26	CARDINAL
ijtc-1403	458	1	septiani	PERSON
ijtc-1403	458	2	a., & muid	ORG
ijtc-1403	458	3	2019	DATE
ijtc-1403	459	1	dan profitabilitas terhadap	PERSON
ijtc-1403	460	1	diponegoro journal of accounting	ORG
ijtc-1403	460	2	8(4	CARDINAL
ijtc-1403	460	3	1–9	CARDINAL
ijtc-1403	460	4	indonesia	GPE
ijtc-1403	460	5	746	CARDINAL
ijtc-1403	460	6	ilomata international journal of tax & accounting	ORG
ijtc-1403	461	1	2022	CARDINAL
ijtc-1403	462	1	metode penelitian kuantitatif	PERSON
ijtc-1403	462	2	dan r&d	PERSON
ijtc-1403	463	1	alfabeta	PERSON
ijtc-1403	463	2	susanto	GPE
ijtc-1403	463	3	a., & veronica	ORG
ijtc-1403	463	4	2022	CARDINAL
ijtc-1403	464	1	csr	ORG
ijtc-1403	464	2	dan karakteristik perusahaan terhadap	PERSON
ijtc-1403	464	3	perusahaan yang terdaftar di bursa	PERSON
ijtc-1403	464	4	indonesia	GPE
ijtc-1403	465	1	6(1	CARDINAL
ijtc-1403	466	1	541–553	CARDINAL
ijtc-1403	466	2	k. d.	PERSON
ijtc-1403	467	1	2012	DATE
ijtc-1403	468	1	likuiditas	ORG
ijtc-1403	468	2	komisaris independen	PERSON
ijtc-1403	468	3	dan manajemen laba terhadap	PERSON
ijtc-1403	469	1	dan perbankan	PERSON
ijtc-1403	469	2	16(2	CARDINAL
ijtc-1403	469	3	167–177	CARDINAL
ijtc-1403	470	1	tanujaya	GPE
ijtc-1403	470	2	k., & anggreany	ORG
ijtc-1403	470	3	e.	PERSON
ijtc-1403	470	4	2021	CARDINAL
ijtc-1403	471	1	hubungan	GPE
ijtc-1403	471	2	dewan direksi	GPE
ijtc-1403	471	3	keberagaman	ORG
ijtc-1403	471	4	dan kinerja	PERSON
ijtc-1403	471	5	berkelanjutan	GPE
ijtc-1403	471	6	terhadap penghindaran	PERSON
ijtc-1403	472	1	akuntansi dan keuangan	PERSON
ijtc-1403	472	2	4(5	DATE
ijtc-1403	472	3	1648–1666	DATE
ijtc-1403	473	1	2019	CARDINAL
ijtc-1403	474	1	british american	NORP
ijtc-1403	475	1	april	DATE
ijtc-1403	476	1	tiaras, i., & wijaya	ORG
ijtc-1403	476	2	2017	CARDINAL
ijtc-1403	477	1	likuiditas	ORG
ijtc-1403	477	2	komisaris	GPE
ijtc-1403	478	1	dan ukuran	PERSON
ijtc-1403	479	1	jurnal akuntansi	PERSON
ijtc-1403	479	2	19(3	DATE
ijtc-1403	479	3	380	CARDINAL
ijtc-1403	480	1	r. l.	PERSON
ijtc-1403	480	2	j. l.	PERSON
ijtc-1403	480	3	1978	DATE
ijtc-1403	482	1	53(1	CARDINAL
ijtc-1403	482	2	112–134	CARDINAL
ijtc-1403	483	1	wicaksono	PERSON
ijtc-1403	483	2	a. p. n.	PERSON
ijtc-1403	483	3	2017	CARDINAL
ijtc-1403	484	1	koneksi	PERSON
ijtc-1403	484	2	dan aggresivitas	PERSON
ijtc-1403	484	3	di	GPE
ijtc-1403	484	4	indonesia	GPE
ijtc-1403	485	1	10(1	DATE
ijtc-1403	485	2	167–180	CARDINAL
ijtc-1403	486	1	r.	NORP
ijtc-1403	486	2	p. a.	PERSON
ijtc-1403	486	3	felicia	PERSON
ijtc-1403	486	4	v. r. a., & fudianto	PERSON
ijtc-1403	486	5	m.	PERSON
ijtc-1403	486	6	2020	DATE
ijtc-1403	487	1	indonesia	GPE
ijtc-1403	487	2	malaysia	GPE
ijtc-1403	488	1	296–304	CARDINAL
ijtc-1403	489	1	wiratmoko	PERSON
ijtc-1403	489	2	2018	DATE
ijtc-1403	491	1	indonesian	NORP
ijtc-1403	491	2	8(2	CARDINAL
ijtc-1403	491	3	241	CARDINAL
ijtc-1403	492	1	a. p., & agoes	PERSON
ijtc-1403	492	2	s.	PERSON
ijtc-1403	492	3	2019	DATE
ijtc-1403	493	1	yang mempengaruhi	PERSON
ijtc-1403	493	2	yang terdaftar di bei	PERSON
ijtc-1403	494	1	jurnal multiparadigma	PERSON
ijtc-1403	494	2	1(3	CARDINAL
ijtc-1403	494	3	979–987	CARDINAL
ijtc-1403	495	1	https://doi.org/10.24912/jpa.v1i3.5603	NORP
ijtc-1403	495	2	a.	PERSON
ijtc-1403	495	3	2017	CARDINAL
ijtc-1403	496	1	dan agresivitas	PERSON
ijtc-1403	496	2	sebagai pemoderasi	ORG
ijtc-1403	496	3	indonesia	GPE
ijtc-1403	497	1	akuntansi	ORG
ijtc-1403	497	2	2(1	CARDINAL
ijtc-1403	497	3	1–31	CARDINAL
ijtc-1403	498	1	https://doi.org/10.23887/jia.v2i1.9610 yuwono	PERSON
ijtc-1403	499	1	2019	CARDINAL
ijtc-1403	500	1	dan kompensasi	PERSON
ijtc-1403	501	1	diponegoro journal of accounting	ORG
ijtc-1403	501	2	8(3	DATE
ijtc-1403	501	3	1–12	DATE
ijtc-1403	502	1	zeng	PERSON
ijtc-1403	502	2	t.	GPE
ijtc-1403	502	3	2019	CARDINAL
ijtc-1403	504	1	social responsibility journal	ORG
ijtc-1403	504	2	244–257	CARDINAL
