id	sid	eid	entity	type
ijtc-1597	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1597	1	2	2714-9838	CARDINAL
ijtc-1597	1	3	2714-9846	CARDINAL
ijtc-1597	1	4	6	CARDINAL
ijtc-1597	1	5	1 january 2025	DATE
ijtc-1597	2	1	25	CARDINAL
ijtc-1597	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	2	3	indonesia	GPE
ijtc-1597	2	4	silalahi1	ORG
ijtc-1597	2	5	maulana2	GPE
ijtc-1597	2	6	lenny ana3	PERSON
ijtc-1597	2	7	budi kurnia4	ORG
ijtc-1597	3	1	indonesia	GPE
ijtc-1597	4	1	2universitas	CARDINAL
ijtc-1597	4	2	indonesia	GPE
ijtc-1597	5	1	pelita	PERSON
ijtc-1597	5	2	indonesia	GPE
ijtc-1597	5	3	indonesia	GPE
ijtc-1597	6	1	4universitas	CARDINAL
ijtc-1597	6	2	indonesia	GPE
ijtc-1597	6	3	december 13, 2024	DATE
ijtc-1597	6	4	january 20, 2025	DATE
ijtc-1597	6	5	january 31	DATE
ijtc-1597	6	6	2025	CARDINAL
ijtc-1597	6	7	silalahi	ORG
ijtc-1597	6	8	maulana	PERSON
ijtc-1597	6	9	n.	PERSON
ijtc-1597	6	10	l., & kurnia	ORG
ijtc-1597	6	11	b.	PERSON
ijtc-1597	6	12	2025	DATE
ijtc-1597	7	1	indonesia	GPE
ijtc-1597	8	1	ilomata international journal of tax and accounting	ORG
ijtc-1597	8	2	6(1	CARDINAL
ijtc-1597	8	3	25	CARDINAL
ijtc-1597	9	1	indonesia	GPE
ijtc-1597	12	1	indonesian	NORP
ijtc-1597	17	1	indonesia	GPE
ijtc-1597	19	1	4.0	CARDINAL
ijtc-1597	20	1	indonesia	GPE
ijtc-1597	23	1	saadah	GPE
ijtc-1597	23	2	2019	DATE
ijtc-1597	24	1	indonesia silalahi	GPE
ijtc-1597	24	2	maulana	PERSON
ijtc-1597	24	3	ana	PERSON
ijtc-1597	24	4	26	CARDINAL
ijtc-1597	24	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	25	1	ispriyarso	GPE
ijtc-1597	25	2	saadah	GPE
ijtc-1597	25	3	2019	DATE
ijtc-1597	25	4	saadah	GPE
ijtc-1597	25	5	2019	DATE
ijtc-1597	27	1	tan	PERSON
ijtc-1597	27	2	2020	DATE
ijtc-1597	30	1	anggia et al	PERSON
ijtc-1597	31	1	2023	CARDINAL
ijtc-1597	34	1	2023	CARDINAL
ijtc-1597	36	1	indonesia	GPE
ijtc-1597	37	1	totanan et al	PERSON
ijtc-1597	38	1	2024	CARDINAL
ijtc-1597	43	1	2020	DATE
ijtc-1597	45	1	indonesia	GPE
ijtc-1597	49	1	anggia p	ORG
ijtc-1597	49	2	2023	CARDINAL
ijtc-1597	50	1	indonesia silalahi	GPE
ijtc-1597	50	2	maulana	PERSON
ijtc-1597	50	3	ana	PERSON
ijtc-1597	51	1	27	CARDINAL
ijtc-1597	51	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	53	1	padilla mae	ORG
ijtc-1597	53	2	2024	DATE
ijtc-1597	54	1	1	CARDINAL
ijtc-1597	55	1	annual	DATE
ijtc-1597	55	2	2024	DATE
ijtc-1597	56	1	2021	DATE
ijtc-1597	58	1	eddy j	PERSON
ijtc-1597	58	2	rahayu mif	PERSON
ijtc-1597	58	3	2019	DATE
ijtc-1597	60	1	indonesia silalahi	GPE
ijtc-1597	60	2	maulana	PERSON
ijtc-1597	60	3	ana	PERSON
ijtc-1597	60	4	28	CARDINAL
ijtc-1597	61	1	ilomata international journal of tax & accounting	ORG
ijtc-1597	61	2	2	CARDINAL
ijtc-1597	62	1	2023	CARDINAL
ijtc-1597	62	2	2022	CARDINAL
ijtc-1597	62	3	2020/2021	DATE
ijtc-1597	62	4	the latest available year	DATE
ijtc-1597	62	5	2024	CARDINAL
ijtc-1597	63	1	australia	GPE
ijtc-1597	63	2	belgium	GPE
ijtc-1597	63	3	germany	GPE
ijtc-1597	65	1	indonesia	GPE
ijtc-1597	66	1	2023	CARDINAL
ijtc-1597	69	1	0 50.000 100.000 150.000	MONEY
ijtc-1597	69	2	italy^	MONEY
ijtc-1597	69	3	australia	GPE
ijtc-1597	69	4	germany	GPE
ijtc-1597	69	5	japan	GPE
ijtc-1597	69	6	south africa^	LOC
ijtc-1597	69	7	states$	GPE
ijtc-1597	69	8	malaysia**	GPE
ijtc-1597	69	9	indonesia	GPE
ijtc-1597	69	10	belgium	GPE
ijtc-1597	69	11	italy^	MONEY
ijtc-1597	69	12	south africa^	LOC
ijtc-1597	69	13	philippi nes*	PERSON
ijtc-1597	69	14	ia	GPE
ijtc-1597	69	15	315	CARDINAL
ijtc-1597	69	16	39.826	CARDINAL
ijtc-1597	69	17	thousands	CARDINAL
ijtc-1597	70	1	26.600	MONEY
ijtc-1597	70	2	58.600 65.200 333.300	MONEY
ijtc-1597	70	3	109.600	CARDINAL
ijtc-1597	70	4	116.000	MONEY
ijtc-1597	70	5	3.125 18.000 20.000	MONEY
ijtc-1597	70	6	2.625	MONEY
ijtc-1597	70	7	7.094	MONEY
ijtc-1597	70	8	thousands	CARDINAL
ijtc-1597	70	9	2	CARDINAL
ijtc-1597	72	1	indonesia silalahi	GPE
ijtc-1597	72	2	maulana	PERSON
ijtc-1597	72	3	ana	PERSON
ijtc-1597	72	4	29	CARDINAL
ijtc-1597	72	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	73	1	indonesia	GPE
ijtc-1597	73	2	2024	DATE
ijtc-1597	76	1	2024	DATE
ijtc-1597	78	1	inp	GPE
ijtc-1597	78	2	2019	DATE
ijtc-1597	79	1	indonesia	GPE
ijtc-1597	80	1	2024	DATE
ijtc-1597	81	1	indonesia	GPE
ijtc-1597	82	1	indonesia	GPE
ijtc-1597	85	1	beryll ta et al.	PERSON
ijtc-1597	85	2	2023	CARDINAL
ijtc-1597	86	1	2019	DATE
ijtc-1597	87	1	2024	DATE
ijtc-1597	88	1	indonesia	GPE
ijtc-1597	89	1	indonesia	GPE
ijtc-1597	91	1	indonesia	GPE
ijtc-1597	92	1	erina l. et al.	PERSON
ijtc-1597	93	1	indonesia silalahi	GPE
ijtc-1597	93	2	maulana	PERSON
ijtc-1597	93	3	ana	PERSON
ijtc-1597	93	4	30	CARDINAL
ijtc-1597	93	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	93	6	indonesia	GPE
ijtc-1597	94	1	2024	DATE
ijtc-1597	95	1	indonesia	GPE
ijtc-1597	95	2	christian	NORP
ijtc-1597	95	3	2024	DATE
ijtc-1597	96	1	indonesia	GPE
ijtc-1597	97	1	indonesia	GPE
ijtc-1597	98	1	indonesia	GPE
ijtc-1597	98	2	maulana n	PERSON
ijtc-1597	98	3	2024	DATE
ijtc-1597	100	1	indonesia	GPE
ijtc-1597	101	1	amri k et al.	PERSON
ijtc-1597	101	2	2019	DATE
ijtc-1597	103	1	indonesia	GPE
ijtc-1597	104	1	indonesia	GPE
ijtc-1597	105	1	2023	CARDINAL
ijtc-1597	106	1	indonesia	GPE
ijtc-1597	106	2	tambunan mrud	PERSON
ijtc-1597	106	3	2024	DATE
ijtc-1597	107	1	indonesia	GPE
ijtc-1597	108	1	indonesia silalahi	GPE
ijtc-1597	108	2	maulana	PERSON
ijtc-1597	108	3	ana	PERSON
ijtc-1597	108	4	31	CARDINAL
ijtc-1597	108	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	108	6	3	CARDINAL
ijtc-1597	108	7	english	LANGUAGE
ijtc-1597	108	8	1	CARDINAL
ijtc-1597	108	9	doshi	PERSON
ijtc-1597	108	10	j., & shah	ORG
ijtc-1597	108	11	india	GPE
ijtc-1597	108	12	2021	CARDINAL
ijtc-1597	108	13	doshi j	PERSON
ijtc-1597	108	14	shah p	PERSON
ijtc-1597	108	15	2021	CARDINAL
ijtc-1597	109	1	indonesia	GPE
ijtc-1597	110	1	hoppe	PERSON
ijtc-1597	111	1	2021	CARDINAL
ijtc-1597	111	2	hoppe t	PERSON
ijtc-1597	111	3	2021	DATE
ijtc-1597	112	1	indonesian	NORP
ijtc-1597	113	1	j., & mckerchar	ORG
ijtc-1597	113	2	m.	PERSON
ijtc-1597	113	3	australia	GPE
ijtc-1597	113	4	uk	GPE
ijtc-1597	113	5	2015	CARDINAL
ijtc-1597	113	6	australia	GPE
ijtc-1597	113	7	uk	GPE
ijtc-1597	114	1	indonesia	GPE
ijtc-1597	115	1	•legal	DATE
ijtc-1597	115	2	•officium	ORG
ijtc-1597	115	3	indonesia silalahi	GPE
ijtc-1597	115	4	maulana	PERSON
ijtc-1597	115	5	ana	PERSON
ijtc-1597	115	6	32	CARDINAL
ijtc-1597	115	7	ilomata international journal of tax & accounting	ORG
ijtc-1597	115	8	j., & kirchler	ORG
ijtc-1597	115	9	e.	PERSON
ijtc-1597	115	10	2015	CARDINAL
ijtc-1597	115	11	kirchler e.	PERSON
ijtc-1597	115	12	2015	DATE
ijtc-1597	116	1	indonesia	GPE
ijtc-1597	117	1	hoppe	PERSON
ijtc-1597	118	1	2021	CARDINAL
ijtc-1597	118	2	hoppe t	PERSON
ijtc-1597	118	3	2021	DATE
ijtc-1597	119	1	indonesia	GPE
ijtc-1597	120	1	indonesia	GPE
ijtc-1597	122	1	indonesia	GPE
ijtc-1597	126	1	1	CARDINAL
ijtc-1597	126	2	indonesia	GPE
ijtc-1597	128	1	2024	DATE
ijtc-1597	129	1	indonesia silalahi	GPE
ijtc-1597	129	2	maulana	PERSON
ijtc-1597	129	3	ana	PERSON
ijtc-1597	129	4	33	CARDINAL
ijtc-1597	129	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	129	6	indonesia	GPE
ijtc-1597	130	1	article 32	LAW
ijtc-1597	130	2	3	CARDINAL
ijtc-1597	130	3	3a	CARDINAL
ijtc-1597	130	4	3	CARDINAL
ijtc-1597	131	1	3a	CARDINAL
ijtc-1597	131	2	3	CARDINAL
ijtc-1597	131	3	second	ORDINAL
ijtc-1597	133	1	indonesian	NORP
ijtc-1597	133	2	175/pmk.01/2022	ORG
ijtc-1597	138	1	2020	DATE
ijtc-1597	139	1	indonesia	GPE
ijtc-1597	142	1	manrejo s	ORG
ijtc-1597	142	2	yulaeli t	PERSON
ijtc-1597	142	3	2022	CARDINAL
ijtc-1597	145	1	nuryanah s et al.	ORG
ijtc-1597	145	2	2024	DATE
ijtc-1597	147	1	vivian yfa et al.	PERSON
ijtc-1597	147	2	2023	CARDINAL
ijtc-1597	148	1	indonesia silalahi	GPE
ijtc-1597	148	2	maulana	PERSON
ijtc-1597	148	3	ana	PERSON
ijtc-1597	148	4	34	CARDINAL
ijtc-1597	148	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	150	1	tanjung	GPE
ijtc-1597	150	2	2023	CARDINAL
ijtc-1597	151	1	6	CARDINAL
ijtc-1597	151	2	2023	CARDINAL
ijtc-1597	152	1	32	CARDINAL
ijtc-1597	152	2	3	CARDINAL
ijtc-1597	152	3	article 44e	LAW
ijtc-1597	152	4	2)(e	CARDINAL
ijtc-1597	152	5	article 48	LAW
ijtc-1597	152	6	indonesia	GPE
ijtc-1597	153	1	2024	DATE
ijtc-1597	157	1	article 44e	LAW
ijtc-1597	157	2	2)(e	CARDINAL
ijtc-1597	158	1	2023	CARDINAL
ijtc-1597	163	1	32	CARDINAL
ijtc-1597	163	2	3	CARDINAL
ijtc-1597	163	3	3a	CARDINAL
ijtc-1597	164	1	puu-xv/2017	PERSON
ijtc-1597	168	1	indonesia silalahi	GPE
ijtc-1597	168	2	maulana	PERSON
ijtc-1597	168	3	ana	PERSON
ijtc-1597	168	4	35	CARDINAL
ijtc-1597	168	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	169	1	indonesia	GPE
ijtc-1597	171	1	3	CARDINAL
ijtc-1597	171	2	2024	CARDINAL
ijtc-1597	171	3	2023	CARDINAL
ijtc-1597	171	4	indonesia	GPE
ijtc-1597	171	5	7,094	CARDINAL
ijtc-1597	171	6	73,961,818	CARDINAL
ijtc-1597	172	1	0.0096%	PERCENT
ijtc-1597	172	2	approximately 1	CARDINAL
ijtc-1597	172	3	10,422	CARDINAL
ijtc-1597	173	1	indonesia	GPE
ijtc-1597	175	1	the united states	GPE
ijtc-1597	175	2	approximately 1:1,800	CARDINAL
ijtc-1597	175	3	about 1:2,000	CARDINAL
ijtc-1597	175	4	australia	GPE
ijtc-1597	176	1	indonesia	GPE
ijtc-1597	178	1	indonesia	GPE
ijtc-1597	178	2	three	CARDINAL
ijtc-1597	178	3	article 3	LAW
ijtc-1597	178	4	1	CARDINAL
ijtc-1597	180	1	three	CARDINAL
ijtc-1597	181	1	4	CARDINAL
ijtc-1597	182	1	2019	CARDINAL
ijtc-1597	182	2	2021	DATE
ijtc-1597	182	3	2023	CARDINAL
ijtc-1597	182	4	3851 4723	CARDINAL
ijtc-1597	182	5	7094	CARDINAL
ijtc-1597	182	6	45927,569	CARDINAL
ijtc-1597	182	7	49845,432 66351,573 70291,585	PERCENT
ijtc-1597	182	8	90000	CARDINAL
ijtc-1597	182	9	indonesia silalahi	GPE
ijtc-1597	182	10	maulana	PERSON
ijtc-1597	182	11	ana	PERSON
ijtc-1597	182	12	36	CARDINAL
ijtc-1597	182	13	ilomata international journal of tax & accounting	ORG
ijtc-1597	182	14	2024	CARDINAL
ijtc-1597	182	15	2023	CARDINAL
ijtc-1597	182	16	2024	DATE
ijtc-1597	182	17	2,663	CARDINAL
ijtc-1597	182	18	2,752	CARDINAL
ijtc-1597	182	19	1,679	CARDINAL
ijtc-1597	183	1	indonesia	GPE
ijtc-1597	184	1	indonesia	GPE
ijtc-1597	184	2	2023	CARDINAL
ijtc-1597	186	1	third	ORDINAL
ijtc-1597	189	1	two	CARDINAL
ijtc-1597	192	1	indonesian	NORP
ijtc-1597	195	1	2	CARDINAL
ijtc-1597	196	1	2663	CARDINAL
ijtc-1597	196	2	2752	CARDINAL
ijtc-1597	196	3	1679	CARDINAL
ijtc-1597	196	4	indonesia silalahi	GPE
ijtc-1597	196	5	maulana	PERSON
ijtc-1597	196	6	ana	PERSON
ijtc-1597	196	7	37	CARDINAL
ijtc-1597	196	8	ilomata international journal of tax & accounting	ORG
ijtc-1597	196	9	annual	DATE
ijtc-1597	196	10	third	ORDINAL
ijtc-1597	198	1	djp	ORG
ijtc-1597	200	1	2	CARDINAL
ijtc-1597	200	2	annual	DATE
ijtc-1597	200	3	2019-2023	CARDINAL
ijtc-1597	200	4	2019	DATE
ijtc-1597	200	5	19,182,071	CARDINAL
ijtc-1597	200	6	19,075,197	CARDINAL
ijtc-1597	200	7	19,006,794	CARDINAL
ijtc-1597	200	8	18,334,683	CARDINAL
ijtc-1597	200	9	1,665,826	CARDINAL
ijtc-1597	200	10	1,567,298	CARDINAL
ijtc-1597	200	11	1,482,500	CARDINAL
ijtc-1597	200	12	1,472,217	CARDINAL
ijtc-1597	200	13	13,925,788	CARDINAL
ijtc-1597	200	14	13,842,704	MONEY
ijtc-1597	200	15	14,172,999 13,819,918	QUANTITY
ijtc-1597	200	16	3,590,457	CARDINAL
ijtc-1597	200	17	3,665,195	CARDINAL
ijtc-1597	200	18	4,070,690	CARDINAL
ijtc-1597	200	19	3,351,295 3,042,548	CARDINAL
ijtc-1597	200	20	annual	DATE
ijtc-1597	200	21	16,682,564	CARDINAL
ijtc-1597	200	22	16,556,759	CARDINAL
ijtc-1597	200	23	15,976,387	CARDINAL
ijtc-1597	200	24	13,394,502	CARDINAL
ijtc-1597	200	25	1,162,453	CARDINAL
ijtc-1597	200	26	1,052,482	CARDINAL
ijtc-1597	200	27	1,012,302	CARDINAL
ijtc-1597	200	28	963,814	CARDINAL
ijtc-1597	200	29	13,099,917	CARDINAL
ijtc-1597	200	30	13,110,613	CARDINAL
ijtc-1597	200	31	10,120,426	CARDINAL
ijtc-1597	200	32	2,420,194	CARDINAL
ijtc-1597	200	33	1,853,472	CARDINAL
ijtc-1597	200	34	1,757,545	CARDINAL
ijtc-1597	200	35	2,310,262	CARDINAL
ijtc-1597	200	36	86.97%	PERCENT
ijtc-1597	200	37	86.80%	PERCENT
ijtc-1597	200	38	84.07%	PERCENT
ijtc-1597	200	39	77.63%	PERCENT
ijtc-1597	200	40	73.06%	PERCENT
ijtc-1597	200	41	69.78%	PERCENT
ijtc-1597	200	42	67.15%	PERCENT
ijtc-1597	200	43	61.27%	PERCENT
ijtc-1597	200	44	60.16%	PERCENT
ijtc-1597	200	45	65.47%	PERCENT
ijtc-1597	200	46	94.07%	PERCENT
ijtc-1597	200	47	93.71%	PERCENT
ijtc-1597	200	48	98.73%	PERCENT
ijtc-1597	200	49	85.41%	PERCENT
ijtc-1597	200	50	73.23%	PERCENT
ijtc-1597	200	51	67.41%	PERCENT
ijtc-1597	200	52	69.11%	PERCENT
ijtc-1597	200	53	45.53%	PERCENT
ijtc-1597	200	54	52.44%	PERCENT
ijtc-1597	200	55	75.93%	PERCENT
ijtc-1597	200	56	2024	CARDINAL
ijtc-1597	200	57	•	CARDINAL
ijtc-1597	200	58	annual	DATE
ijtc-1597	200	59	january 1st	DATE
ijtc-1597	201	1	annual	DATE
ijtc-1597	201	2	annual	DATE
ijtc-1597	201	3	one fiscal year	DATE
ijtc-1597	201	4	the tax year	DATE
ijtc-1597	202	1	indonesia silalahi	GPE
ijtc-1597	202	2	maulana	PERSON
ijtc-1597	202	3	ana	PERSON
ijtc-1597	202	4	38	CARDINAL
ijtc-1597	202	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	202	6	•	CARDINAL
ijtc-1597	202	7	a particular tax year	DATE
ijtc-1597	202	8	the beginning of the year	DATE
ijtc-1597	203	1	2019	DATE
ijtc-1597	203	2	2023	CARDINAL
ijtc-1597	205	1	indonesian	NORP
ijtc-1597	214	1	3	CARDINAL
ijtc-1597	217	1	2024	CARDINAL
ijtc-1597	217	2	the tax court	ORG
ijtc-1597	218	1	3	CARDINAL
ijtc-1597	218	2	2019-2023	CARDINAL
ijtc-1597	218	3	2019	CARDINAL
ijtc-1597	218	4	2021	DATE
ijtc-1597	218	5	2023	CARDINAL
ijtc-1597	218	6	1	CARDINAL
ijtc-1597	218	7	12,882	CARDINAL
ijtc-1597	218	8	11,602	CARDINAL
ijtc-1597	218	9	61,499 2	CARDINAL
ijtc-1597	218	10	2,142	CARDINAL
ijtc-1597	218	11	3	CARDINAL
ijtc-1597	218	12	24	CARDINAL
ijtc-1597	218	13	67	CARDINAL
ijtc-1597	218	14	514	CARDINAL
ijtc-1597	218	15	15,048	CARDINAL
ijtc-1597	218	16	15,188	CARDINAL
ijtc-1597	218	17	14,709	CARDINAL
ijtc-1597	218	18	12,714 74,293	CARDINAL
ijtc-1597	218	19	2024	DATE
ijtc-1597	218	20	indonesia silalahi	GPE
ijtc-1597	218	21	maulana	PERSON
ijtc-1597	218	22	ana	PERSON
ijtc-1597	218	23	39	CARDINAL
ijtc-1597	218	24	ilomata international journal of tax & accounting	ORG
ijtc-1597	218	25	4	CARDINAL
ijtc-1597	218	26	2019-2023	CARDINAL
ijtc-1597	218	27	2024	CARDINAL
ijtc-1597	221	1	yearly	DATE
ijtc-1597	224	1	2021	DATE
ijtc-1597	225	1	article 8	LAW
ijtc-1597	229	1	no later than two years	DATE
ijtc-1597	231	1	2019	CARDINAL
ijtc-1597	231	2	2021	DATE
ijtc-1597	231	3	76 21 112	DATE
ijtc-1597	231	4	82 21	DATE
ijtc-1597	231	5	4.937	CARDINAL
ijtc-1597	231	6	5.338	MONEY
ijtc-1597	231	7	1.903	CARDINAL
ijtc-1597	231	8	2.282	MONEY
ijtc-1597	231	9	2.769	CARDINAL
ijtc-1597	231	10	1 6	CARDINAL
ijtc-1597	231	11	2.388	CARDINAL
ijtc-1597	231	12	2.507	MONEY
ijtc-1597	231	13	3.297	MONEY
ijtc-1597	231	14	4.574	CARDINAL
ijtc-1597	231	15	621 573	CARDINAL
ijtc-1597	231	16	1.174	CARDINAL
ijtc-1597	232	1	240	CARDINAL
ijtc-1597	232	2	339	CARDINAL
ijtc-1597	233	1	2	CARDINAL
ijtc-1597	233	2	2 3	DATE
ijtc-1597	233	3	indonesia silalahi	GPE
ijtc-1597	233	4	maulana	PERSON
ijtc-1597	233	5	ana	PERSON
ijtc-1597	234	1	40	CARDINAL
ijtc-1597	234	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	234	3	24 months	DATE
ijtc-1597	235	1	monthly	DATE
ijtc-1597	235	2	5%	PERCENT
ijtc-1597	235	3	12	CARDINAL
ijtc-1597	240	1	article 8	LAW
ijtc-1597	240	2	annual	DATE
ijtc-1597	240	3	3 months	DATE
ijtc-1597	242	1	article 8	LAW
ijtc-1597	243	1	article 16 of the kup	LAW
ijtc-1597	244	1	the tax authority	ORG
ijtc-1597	247	1	six months	DATE
ijtc-1597	253	1	article 36	LAW
ijtc-1597	253	2	1	CARDINAL
ijtc-1597	253	3	indonesia silalahi	GPE
ijtc-1597	253	4	maulana	PERSON
ijtc-1597	253	5	ana	PERSON
ijtc-1597	254	1	41	CARDINAL
ijtc-1597	254	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	256	1	up to two	CARDINAL
ijtc-1597	257	1	six months	DATE
ijtc-1597	260	1	d.	NORP
ijtc-1597	260	2	article 25 of the kup law regulates the taxpayer's	LAW
ijtc-1597	260	3	third	ORDINAL
ijtc-1597	261	1	zero	CARDINAL
ijtc-1597	261	2	third	ORDINAL
ijtc-1597	263	1	article 25	LAW
ijtc-1597	263	2	3 months	DATE
ijtc-1597	265	1	12 months	DATE
ijtc-1597	267	1	30%	PERCENT
ijtc-1597	268	1	article 26	LAW
ijtc-1597	270	1	article 26a	LAW
ijtc-1597	271	1	e. appeal article	ORG
ijtc-1597	271	2	27	CARDINAL
ijtc-1597	272	1	indonesia silalahi	GPE
ijtc-1597	272	2	maulana	PERSON
ijtc-1597	272	3	ana	PERSON
ijtc-1597	272	4	42	CARDINAL
ijtc-1597	272	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	272	6	3) months	DATE
ijtc-1597	277	1	3 months	DATE
ijtc-1597	278	1	one month	DATE
ijtc-1597	284	1	60%	PERCENT
ijtc-1597	285	1	60%	PERCENT
ijtc-1597	286	1	article 27 of the kup	LAW
ijtc-1597	289	1	60%	PERCENT
ijtc-1597	291	1	two years	DATE
ijtc-1597	293	1	indonesia silalahi	GPE
ijtc-1597	293	2	maulana	PERSON
ijtc-1597	293	3	ana	PERSON
ijtc-1597	294	1	43	CARDINAL
ijtc-1597	294	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	296	1	g.	PERSON
ijtc-1597	296	2	article 23	LAW
ijtc-1597	299	1	article 23	LAW
ijtc-1597	303	1	article 23	LAW
ijtc-1597	306	1	article 25	LAW
ijtc-1597	306	2	1	CARDINAL
ijtc-1597	306	3	article 26	LAW
ijtc-1597	309	1	article 23	LAW
ijtc-1597	311	1	article 27c of kup	LAW
ijtc-1597	312	1	indonesia	GPE
ijtc-1597	312	2	indonesian	NORP
ijtc-1597	312	3	indonesia silalahi	GPE
ijtc-1597	312	4	maulana	PERSON
ijtc-1597	312	5	ana	PERSON
ijtc-1597	312	6	44	CARDINAL
ijtc-1597	312	7	ilomata international journal of tax & accounting	ORG
ijtc-1597	315	1	two	CARDINAL
ijtc-1597	316	1	4	CARDINAL
ijtc-1597	318	1	mitchell m	ORG
ijtc-1597	318	2	sr	ORG
ijtc-1597	318	3	2020	DATE
ijtc-1597	319	1	one	CARDINAL
ijtc-1597	321	1	zm	ORG
ijtc-1597	321	2	2017	DATE
ijtc-1597	324	1	al	ORG
ijtc-1597	324	2	2019	DATE
ijtc-1597	328	1	bogoviz	GPE
ijtc-1597	328	2	2023	CARDINAL
ijtc-1597	331	1	2023	CARDINAL
ijtc-1597	332	1	indonesia silalahi	GPE
ijtc-1597	332	2	maulana	PERSON
ijtc-1597	332	3	ana	PERSON
ijtc-1597	332	4	45	CARDINAL
ijtc-1597	332	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	332	6	4	CARDINAL
ijtc-1597	352	1	indonesia silalahi	GPE
ijtc-1597	352	2	maulana	PERSON
ijtc-1597	352	3	ana	PERSON
ijtc-1597	353	1	46	CARDINAL
ijtc-1597	353	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	354	1	indonesia	GPE
ijtc-1597	357	1	indonesian	NORP
ijtc-1597	358	1	huda mk	PERSON
ijtc-1597	358	2	2019	DATE
ijtc-1597	364	1	najicha fu	PERSON
ijtc-1597	364	2	2023	CARDINAL
ijtc-1597	370	1	2022	CARDINAL
ijtc-1597	372	1	2024	DATE
ijtc-1597	373	1	indonesia silalahi	GPE
ijtc-1597	373	2	maulana	PERSON
ijtc-1597	373	3	ana	PERSON
ijtc-1597	374	1	47	CARDINAL
ijtc-1597	374	2	ilomata international journal of tax & accounting	ORG
ijtc-1597	376	1	2023	CARDINAL
ijtc-1597	377	1	indonesia	GPE
ijtc-1597	377	2	li y and hua z	PERSON
ijtc-1597	377	3	2024	DATE
ijtc-1597	378	1	2024	DATE
ijtc-1597	379	1	2024	DATE
ijtc-1597	380	1	hsu	PERSON
ijtc-1597	380	2	liu s	PERSON
ijtc-1597	380	3	2023	CARDINAL
ijtc-1597	383	1	vovchenko ng	PERSON
ijtc-1597	383	2	2023	CARDINAL
ijtc-1597	385	1	2024	DATE
ijtc-1597	386	1	2024	DATE
ijtc-1597	387	1	indonesia	GPE
ijtc-1597	387	2	2024	DATE
ijtc-1597	388	1	silalahi h,2023	ORG
ijtc-1597	389	1	chen	PERSON
ijtc-1597	389	2	2021	DATE
ijtc-1597	390	1	ispriyarso	PERSON
ijtc-1597	390	2	indonesia	GPE
ijtc-1597	390	3	east asian	NORP
ijtc-1597	391	1	2019;10:109	CARDINAL
ijtc-1597	391	2	117	CARDINAL
ijtc-1597	391	3	ispriyarso	PERSON
ijtc-1597	391	4	indonesia	GPE
ijtc-1597	391	5	east asian	NORP
ijtc-1597	392	1	2019;10:109	CARDINAL
ijtc-1597	392	2	117	CARDINAL
ijtc-1597	393	1	indonesia silalahi	GPE
ijtc-1597	393	2	maulana	PERSON
ijtc-1597	393	3	ana	PERSON
ijtc-1597	393	4	48	CARDINAL
ijtc-1597	393	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	393	6	sudirman l.	PERSON
ijtc-1597	393	7	indonesia	GPE
ijtc-1597	394	1	indonesian	NORP
ijtc-1597	394	2	2020;5:125	CARDINAL
ijtc-1597	394	3	170	CARDINAL
ijtc-1597	395	1	anggia p	GPE
ijtc-1597	395	2	fitriyanti f.	ORG
ijtc-1597	395	3	indonesia	GPE
ijtc-1597	396	1	jambura	GPE
ijtc-1597	396	2	2023;5:314	DATE
ijtc-1597	396	3	331	CARDINAL
ijtc-1597	398	1	cahyadini	PERSON
ijtc-1597	398	2	indonesia	GPE
ijtc-1597	399	1	soc sci	PERSON
ijtc-1597	399	2	2023;9	CARDINAL
ijtc-1597	401	1	totanan c	PERSON
ijtc-1597	401	2	jamaluddin	GPE
ijtc-1597	401	3	muliati	GPE
ijtc-1597	401	4	zahra f	PERSON
ijtc-1597	402	1	ilham p.	PERSON
ijtc-1597	402	2	indonesia	GPE
ijtc-1597	403	1	2024;13:174	CARDINAL
ijtc-1597	403	2	184	CARDINAL
ijtc-1597	404	1	sudirman l.	PERSON
ijtc-1597	404	2	indonesia	GPE
ijtc-1597	405	1	indonesian	NORP
ijtc-1597	405	2	2020;5:125	CARDINAL
ijtc-1597	405	3	170	CARDINAL
ijtc-1597	406	1	anggia p	GPE
ijtc-1597	406	2	fitriyanti f.	ORG
ijtc-1597	406	3	indonesia	GPE
ijtc-1597	407	1	jambura	GPE
ijtc-1597	407	2	2023;5:314	DATE
ijtc-1597	407	3	331	CARDINAL
ijtc-1597	408	1	jaya	GPE
ijtc-1597	408	2	padilla mae	ORG
ijtc-1597	408	3	indonesia	GPE
ijtc-1597	409	1	2024	CARDINAL
ijtc-1597	411	1	tenreng m	PERSON
ijtc-1597	411	2	bratakusumah ds	PERSON
ijtc-1597	411	3	hidayat yr	PERSON
ijtc-1597	411	4	sukma a. complience	PERSON
ijtc-1597	411	5	indonesia	GPE
ijtc-1597	412	1	2021;11:1114	CARDINAL
ijtc-1597	412	2	1124	DATE
ijtc-1597	414	1	eddy j	PERSON
ijtc-1597	414	2	rahayu mif	PERSON
ijtc-1597	415	1	indonesia	GPE
ijtc-1597	416	1	international journal of innovation	ORG
ijtc-1597	416	2	2019;8:279	CARDINAL
ijtc-1597	416	3	293	CARDINAL
ijtc-1597	417	1	indonesia	GPE
ijtc-1597	418	1	soc sci	PERSON
ijtc-1597	418	2	2023;9	CARDINAL
ijtc-1597	420	1	totanan c	PERSON
ijtc-1597	420	2	jamaluddin	GPE
ijtc-1597	420	3	muliati	GPE
ijtc-1597	420	4	zahra f	PERSON
ijtc-1597	421	1	ilham p.	PERSON
ijtc-1597	421	2	indonesia	GPE
ijtc-1597	422	1	2024;13:174	CARDINAL
ijtc-1597	422	2	184	CARDINAL
ijtc-1597	424	1	indonesia silalahi	GPE
ijtc-1597	424	2	maulana	PERSON
ijtc-1597	424	3	ana	PERSON
ijtc-1597	424	4	49	CARDINAL
ijtc-1597	424	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	424	6	indonesia	GPE
ijtc-1597	425	1	pak	ORG
ijtc-1597	425	2	3649	DATE
ijtc-1597	426	1	budiartha inp	PERSON
ijtc-1597	427	1	indonesia	GPE
ijtc-1597	428	1	2019;22	CARDINAL
ijtc-1597	430	1	ec	ORG
ijtc-1597	431	1	ec	ORG
ijtc-1597	431	2	2024;33:94	CARDINAL
ijtc-1597	431	3	97	CARDINAL
ijtc-1597	432	1	beryll ta	PERSON
ijtc-1597	432	2	inda ap	PERSON
ijtc-1597	432	3	mahendra ar	PERSON
ijtc-1597	432	4	mujahidin ia	PERSON
ijtc-1597	432	5	indonesia	GPE
ijtc-1597	433	1	asia pacific	LOC
ijtc-1597	433	2	2023	CARDINAL
ijtc-1597	433	3	2023	CARDINAL
ijtc-1597	435	1	prawati ld	PERSON
ijtc-1597	435	2	endriarto w	GPE
ijtc-1597	435	3	carolina ai,	GPE
ijtc-1597	435	4	prabowo ic	PERSON
ijtc-1597	435	5	tiong k	PERSON
ijtc-1597	435	6	sabrina s.	PERSON
ijtc-1597	435	7	indonesia	GPE
ijtc-1597	436	1	2019	CARDINAL
ijtc-1597	436	2	2019, 2019	DATE
ijtc-1597	436	3	587	CARDINAL
ijtc-1597	436	4	591	CARDINAL
ijtc-1597	437	1	waluyo	PERSON
ijtc-1597	438	1	one	CARDINAL
ijtc-1597	438	2	indonesia	GPE
ijtc-1597	439	1	2024;25:202	CARDINAL
ijtc-1597	439	2	210	CARDINAL
ijtc-1597	440	1	https://doi.org/10.47750/qas/25.203.21	GPE
ijtc-1597	441	1	erina l	ORG
ijtc-1597	441	2	martina	PERSON
ijtc-1597	441	3	indonesia	GPE
ijtc-1597	442	1	international journal of public policy	ORG
ijtc-1597	442	2	2024;11:77	CARDINAL
ijtc-1597	442	3	90	CARDINAL
ijtc-1597	443	1	indonesia	GPE
ijtc-1597	444	1	2024;5:97	CARDINAL
ijtc-1597	444	2	110	CARDINAL
ijtc-1597	445	1	christian	NORP
ijtc-1597	445	2	indonesia	GPE
ijtc-1597	447	1	4.	CARDINAL
ijtc-1597	447	2	2024	DATE
ijtc-1597	448	1	maulana n	PERSON
ijtc-1597	448	2	silalahi h. readiness of companies	ORG
ijtc-1597	448	3	indonesia	GPE
ijtc-1597	449	1	2024;4:1036–53	CARDINAL
ijtc-1597	450	1	amri k	PERSON
ijtc-1597	450	2	aimon h.	ORG
ijtc-1597	451	1	indonesia	GPE
ijtc-1597	452	1	84	DATE
ijtc-1597	453	1	indonesia silalahi	GPE
ijtc-1597	453	2	maulana	PERSON
ijtc-1597	453	3	ana	PERSON
ijtc-1597	453	4	50	CARDINAL
ijtc-1597	453	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	454	1	indonesia	GPE
ijtc-1597	455	1	bull indones econ	ORG
ijtc-1597	455	2	2023;59:243	CARDINAL
ijtc-1597	455	3	267	CARDINAL
ijtc-1597	457	1	tambunan mrud	PERSON
ijtc-1597	458	1	indonesia	GPE
ijtc-1597	458	2	indonesian	NORP
ijtc-1597	459	1	2024;19:37	PRODUCT
ijtc-1597	459	2	49	DATE
ijtc-1597	460	1	https://doi.org/10.54648/gtcj2024011	ORG
ijtc-1597	461	1	doshi j	PERSON
ijtc-1597	461	2	shah p.	PERSON
ijtc-1597	461	3	india	GPE
ijtc-1597	461	4	2021	CARDINAL
ijtc-1597	462	1	hoppe t	PERSON
ijtc-1597	464	1	2021	CARDINAL
ijtc-1597	465	1	kirchler e. toward	PERSON
ijtc-1597	466	1	2015	DATE
ijtc-1597	467	1	darussalam	ORG
ijtc-1597	467	2	kristiaji b. kuasa	PERSON
ijtc-1597	467	3	dan konsultan	PERSON
ijtc-1597	467	4	dan perbandingan	PERSON
ijtc-1597	468	1	2024	DATE
ijtc-1597	469	1	santi f	PERSON
ijtc-1597	469	2	husaini	GPE
ijtc-1597	469	3	fadli	GPE
ijtc-1597	469	4	pirzada k.	PERSON
ijtc-1597	469	5	indonesia	GPE
ijtc-1597	470	1	2020;8:1401	CARDINAL
ijtc-1597	470	2	1418	CARDINAL
ijtc-1597	472	1	manrejo s	PERSON
ijtc-1597	472	2	yulaeli t.	PERSON
ijtc-1597	472	3	indonesia	GPE
ijtc-1597	473	1	311	CARDINAL
ijtc-1597	475	1	nuryanah s	PERSON
ijtc-1597	475	2	siregar svnp	GPE
ijtc-1597	475	3	arifin	PERSON
ijtc-1597	475	4	sofyan l.	PERSON
ijtc-1597	475	5	indonesia	GPE
ijtc-1597	476	1	international journal of ebusiness	ORG
ijtc-1597	476	2	2024;16:26	CARDINAL
ijtc-1597	476	3	35	DATE
ijtc-1597	477	1	vivian yfa	PERSON
ijtc-1597	477	2	nelysia n	ORG
ijtc-1597	478	1	indonesia	GPE
ijtc-1597	479	1	2023	CARDINAL
ijtc-1597	479	2	177	CARDINAL
ijtc-1597	479	3	182	CARDINAL
ijtc-1597	480	1	tanjung	GPE
ijtc-1597	480	2	indonesia	GPE
ijtc-1597	481	1	de economia 2023;46:42	PERSON
ijtc-1597	481	2	48	DATE
ijtc-1597	482	1	https://doi.org/10.32826/cude.v46i132.1204	ORG
ijtc-1597	483	1	mahpudin e. digital tax reform	ORG
ijtc-1597	483	2	indonesia	GPE
ijtc-1597	484	1	2024;8	CARDINAL
ijtc-1597	486	1	2021	CARDINAL
ijtc-1597	488	1	mitchell m	PERSON
ijtc-1597	489	1	the united kingdom	GPE
ijtc-1597	490	1	european	NORP
ijtc-1597	490	2	2020;29:485–510	CARDINAL
ijtc-1597	491	1	indonesia silalahi	GPE
ijtc-1597	491	2	maulana	PERSON
ijtc-1597	491	3	ana	PERSON
ijtc-1597	491	4	51	CARDINAL
ijtc-1597	491	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	491	6	nursalam m, & zm	ORG
ijtc-1597	492	1	indonesia	GPE
ijtc-1597	493	1	international journal of economics	ORG
ijtc-1597	493	2	2017;5:40–52	CARDINAL
ijtc-1597	493	3	baehaki	GPE
ijtc-1597	493	4	luqman d	PERSON
ijtc-1597	493	5	utama dn	PERSON
ijtc-1597	493	6	wibowo a. six	PERSON
ijtc-1597	493	7	indonesia	GPE
ijtc-1597	494	1	iop conf ser mater	ORG
ijtc-1597	494	2	sci eng	PERSON
ijtc-1597	494	3	598	CARDINAL
ijtc-1597	494	4	2019	DATE
ijtc-1597	495	1	https://doi.org/10.1088/1757-899x/598/1/012057	ORG
ijtc-1597	496	1	bogoviz	GPE
ijtc-1597	496	2	nosirov jt	PERSON
ijtc-1597	496	3	litvinova tn	PERSON
ijtc-1597	497	1	russia	GPE
ijtc-1597	497	2	central asia	LOC
ijtc-1597	498	1	2023;part	CARDINAL
ijtc-1597	498	2	74	CARDINAL
ijtc-1597	500	1	susyanti j	PERSON
ijtc-1597	500	2	sunardi	PERSON
ijtc-1597	501	1	indonesia	GPE
ijtc-1597	502	1	2023;24:151	CARDINAL
ijtc-1597	502	2	158	CARDINAL
ijtc-1597	504	1	suhartono	PERSON
ijtc-1597	504	2	huda mk	PERSON
ijtc-1597	505	1	indonesia	GPE
ijtc-1597	506	1	2019;10:363	CARDINAL
ijtc-1597	506	2	369	CARDINAL
ijtc-1597	507	1	najicha fu	PERSON
ijtc-1597	507	2	supiandi	GPE
ijtc-1597	507	3	saparwadi	GPE
ijtc-1597	507	4	sulthani da	PERSON
ijtc-1597	508	1	indonesia	GPE
ijtc-1597	509	1	2023;3:361–82	CARDINAL
ijtc-1597	511	1	katelouzou	PERSON
ijtc-1597	512	1	european business organization law	ORG
ijtc-1597	512	2	2022;23:217	CARDINAL
ijtc-1597	512	3	239	CARDINAL
ijtc-1597	513	1	rokhmawati	GPE
ijtc-1597	513	2	sarasi v	GPE
ijtc-1597	514	1	2024;5:577	CARDINAL
ijtc-1597	514	2	587	CARDINAL
ijtc-1597	515	1	uddin n	PERSON
ijtc-1597	515	2	r.	NORP
ijtc-1597	515	3	indonesia	GPE
ijtc-1597	516	1	2023	CARDINAL
ijtc-1597	516	2	2023	CARDINAL
ijtc-1597	516	3	2023	CARDINAL
ijtc-1597	516	4	297	CARDINAL
ijtc-1597	516	5	304	CARDINAL
ijtc-1597	518	1	li y, hua z. environmental	PERSON
ijtc-1597	519	1	financ	ORG
ijtc-1597	519	2	lett 2024;64	PERSON
ijtc-1597	520	1	verma m. tax havens	PERSON
ijtc-1597	521	1	2021;13:32–47	CARDINAL
ijtc-1597	522	1	guedrib m	PERSON
ijtc-1597	522	2	french	NORP
ijtc-1597	523	1	2024;66:468	CARDINAL
ijtc-1597	523	2	495	CARDINAL
ijtc-1597	525	1	indonesia silalahi	GPE
ijtc-1597	525	2	maulana	PERSON
ijtc-1597	525	3	ana	PERSON
ijtc-1597	525	4	52	CARDINAL
ijtc-1597	525	5	ilomata international journal of tax & accounting	ORG
ijtc-1597	525	6	hsu	PRODUCT
ijtc-1597	525	7	liu s.	PERSON
ijtc-1597	526	1	2023	CARDINAL
ijtc-1597	528	1	vovchenko ng	PERSON
ijtc-1597	528	2	andreeva	PERSON
ijtc-1597	528	3	zaruk nf	GPE
ijtc-1597	528	4	sulzhenko sa	ORG
ijtc-1597	529	1	russian	NORP
ijtc-1597	529	2	central asian	NORP
ijtc-1597	530	1	2023:503	CARDINAL
ijtc-1597	530	2	510	CARDINAL
ijtc-1597	531	1	salsabila	PERSON
ijtc-1597	531	2	khozen i.	PERSON
ijtc-1597	532	1	indonesia	GPE
ijtc-1597	533	1	international journal of health governance 2024;29:356	ORG
ijtc-1597	533	2	376	CARDINAL
ijtc-1597	535	1	erasashanti ap	PERSON
ijtc-1597	535	2	cahaya yf	PERSON
ijtc-1597	535	3	jh	PERSON
ijtc-1597	536	1	indonesia	GPE
ijtc-1597	537	1	180	CARDINAL
ijtc-1597	539	1	rosid a.	PERSON
ijtc-1597	540	1	indonesia	GPE
ijtc-1597	541	1	bull indones econ	ORG
ijtc-1597	541	2	2024;60:217	CARDINAL
ijtc-1597	541	3	238	CARDINAL
ijtc-1597	542	1	https://doi.org/10.1080/00074918.2023.2252746	NORP
ijtc-1597	543	1	silalahi h. juridical analysis	ORG
ijtc-1597	543	2	indonesia	GPE
ijtc-1597	544	1	ilomata international journal of tax and	ORG
ijtc-1597	544	2	2023;4:561–83	CARDINAL
ijtc-1597	545	1	chen h, & dp	ORG
ijtc-1597	547	1	2021;53:467–506	CARDINAL