id	sid	eid	entity	type
ijtc-362	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-362	1	2	2714-9838	CARDINAL
ijtc-362	1	3	2714-9846	CARDINAL
ijtc-362	1	4	2	CARDINAL
ijtc-362	1	5	4	CARDINAL
ijtc-362	1	6	october 2021	DATE
ijtc-362	3	1	286-294 286	QUANTITY
ijtc-362	3	2	ilomata international journal of tax & accounting	ORG
ijtc-362	3	3	indonesia	GPE
ijtc-362	3	4	ahmadi aidi1	PERSON
ijtc-362	3	5	redjeki agoestyowati2	ORG
ijtc-362	3	6	susanto3	ORG
ijtc-362	3	7	supriyono4	PERSON
ijtc-362	3	8	dinda aulia	ORG
ijtc-362	3	9	rahman5	PERSON
ijtc-362	4	1	ilmu	GPE
ijtc-362	4	2	sosial dan manajemen stiami	ORG
ijtc-362	4	3	jakarta	GPE
ijtc-362	4	4	indonesia	GPE
ijtc-362	4	5	august 08	DATE
ijtc-362	4	6	2021	CARDINAL
ijtc-362	4	7	august 25	DATE
ijtc-362	4	8	2021	CARDINAL
ijtc-362	4	9	october 31	DATE
ijtc-362	4	10	2021	CARDINAL
ijtc-362	4	11	a.	PERSON
ijtc-362	4	12	agoestyowati	GPE
ijtc-362	4	13	r.	NORP
ijtc-362	4	14	susanto	GPE
ijtc-362	4	15	rahman	PERSON
ijtc-362	4	16	d.a.	PERSON
ijtc-362	4	17	2021	CARDINAL
ijtc-362	5	1	indonesia	GPE
ijtc-362	6	1	ilomata international journal of tax & accounting	ORG
ijtc-362	6	2	2(4),286-294	CARDINAL
ijtc-362	7	1	indonesia	GPE
ijtc-362	11	1	indonesia	GPE
ijtc-362	12	1	17	CARDINAL
ijtc-362	12	2	2003	DATE
ijtc-362	13	1	24 of 2005	DATE
ijtc-362	13	2	71	CARDINAL
ijtc-362	13	3	2010	DATE
ijtc-362	15	1	4.0	CARDINAL
ijtc-362	19	1	negara-negara di afrika cenderung menggunakan sistem	PERSON
ijtc-362	19	2	seperti inggris atau perancis tergantung koloninya	ORG
ijtc-362	20	1	jayasinghe et al.	PERSON
ijtc-362	20	2	2021	CARDINAL
ijtc-362	20	3	lassou et al.	PERSON
ijtc-362	20	4	2019	DATE
ijtc-362	21	1	imamsusanto07@gmail.com3 mailto	PERSON
ijtc-362	21	2	indonesia	GPE
ijtc-362	21	3	a.	PERSON
ijtc-362	21	4	agoestyowati	GPE
ijtc-362	21	5	r.	NORP
ijtc-362	21	6	susanto	GPE
ijtc-362	22	1	rahman	PERSON
ijtc-362	22	2	287	CARDINAL
ijtc-362	22	3	ilomata international journal of tax & accounting	ORG
ijtc-362	23	1	fuentes & borreguero	ORG
ijtc-362	23	2	2018	DATE
ijtc-362	23	3	shinkle et al.	PERSON
ijtc-362	23	4	2021	CARDINAL
ijtc-362	24	1	two	CARDINAL
ijtc-362	27	1	padovani & iacuzzi	ORG
ijtc-362	27	2	2021	CARDINAL
ijtc-362	27	3	shinkle et al.	PERSON
ijtc-362	27	4	2021	DATE
ijtc-362	27	5	indonesia	GPE
ijtc-362	27	6	1997	DATE
ijtc-362	27	7	1998	DATE
ijtc-362	27	8	1999	DATE
ijtc-362	28	1	indonesia	GPE
ijtc-362	31	1	first	ORDINAL
ijtc-362	34	1	2009	DATE
ijtc-362	35	1	australia	GPE
ijtc-362	35	2	1995	DATE
ijtc-362	35	3	1997	DATE
ijtc-362	35	4	fiscal year 1999-2000	DATE
ijtc-362	35	5	canada	GPE
ijtc-362	35	6	fiscal year 2001-2002	DATE
ijtc-362	35	7	fiscal year 2001-2002	DATE
ijtc-362	35	8	finland	GPE
ijtc-362	35	9	1998	DATE
ijtc-362	35	10	1998	DATE
ijtc-362	35	11	germany	GPE
ijtc-362	35	12	1998	DATE
ijtc-362	35	13	1992	DATE
ijtc-362	35	14	1992	DATE
ijtc-362	35	15	1998	DATE
ijtc-362	35	16	1995	DATE
ijtc-362	35	17	netherlands	GPE
ijtc-362	35	18	1994	DATE
ijtc-362	35	19	fiscal year 1991-1992	DATE
ijtc-362	35	20	fiscal year 1991-1992	DATE
ijtc-362	35	21	fiscal year 1994-1995	DATE
ijtc-362	35	22	sweden	GPE
ijtc-362	35	23	1994	DATE
ijtc-362	35	24	1994	DATE
ijtc-362	35	25	united kingdom	GPE
ijtc-362	35	26	1993;all	DATE
ijtc-362	35	27	fiscal year 1999 2000	DATE
ijtc-362	35	28	fiscal year 2001-2002	DATE
ijtc-362	35	29	united states	GPE
ijtc-362	35	30	fiscal year 1997-1998	DATE
ijtc-362	35	31	fiscal year 1997-1998	DATE
ijtc-362	35	32	moretti	PERSON
ijtc-362	35	33	2021	DATE
ijtc-362	35	34	new zealand	GPE
ijtc-362	39	1	barrett	PERSON
ijtc-362	39	2	2004	DATE
ijtc-362	39	3	cairns et al.	PERSON
ijtc-362	39	4	2011	DATE
ijtc-362	39	5	indonesia	GPE
ijtc-362	40	1	indonesia	GPE
ijtc-362	40	2	today	DATE
ijtc-362	41	1	indonesia	GPE
ijtc-362	41	2	a.	PERSON
ijtc-362	41	3	agoestyowati	GPE
ijtc-362	41	4	r.	NORP
ijtc-362	41	5	susanto	GPE
ijtc-362	42	1	rahman	PERSON
ijtc-362	42	2	d.a.	PERSON
ijtc-362	42	3	288	CARDINAL
ijtc-362	42	4	ilomata international journal of tax & accounting	ORG
ijtc-362	43	1	lewis et al.	PERSON
ijtc-362	43	2	2020	DATE
ijtc-362	43	3	article 30	LAW
ijtc-362	43	4	17/2003	CARDINAL
ijtc-362	45	1	2008	DATE
ijtc-362	45	2	indonesian	NORP
ijtc-362	46	1	three	CARDINAL
ijtc-362	47	1	the republic of indonesia	GPE
ijtc-362	47	2	dpr ri	GPE
ijtc-362	54	1	indonesian	NORP
ijtc-362	57	1	gasb	ORG
ijtc-362	57	2	20	CARDINAL
ijtc-362	57	3	34	CARDINAL
ijtc-362	61	1	indonesia	GPE
ijtc-362	61	2	a.	PERSON
ijtc-362	61	3	agoestyowati	GPE
ijtc-362	61	4	r.	NORP
ijtc-362	61	5	susanto	GPE
ijtc-362	61	6	rahman	PERSON
ijtc-362	61	7	d.a. 289	PERSON
ijtc-362	62	1	ilomata international journal of tax & accounting	ORG
ijtc-362	63	1	2018	DATE
ijtc-362	63	2	one	CARDINAL
ijtc-362	63	3	24 of 2005	DATE
ijtc-362	65	1	the year 2006	DATE
ijtc-362	65	2	indonesian	NORP
ijtc-362	66	1	24	CARDINAL
ijtc-362	67	1	2013	DATE
ijtc-362	68	1	indonesia	GPE
ijtc-362	70	1	three	CARDINAL
ijtc-362	71	1	three	CARDINAL
ijtc-362	72	1	three	CARDINAL
ijtc-362	76	1	three	CARDINAL
ijtc-362	79	1	indonesia	GPE
ijtc-362	83	1	indonesia	GPE
ijtc-362	83	2	a.	PERSON
ijtc-362	83	3	agoestyowati	GPE
ijtc-362	83	4	r.	NORP
ijtc-362	83	5	susanto	GPE
ijtc-362	84	1	rahman	PERSON
ijtc-362	84	2	d.a.	PERSON
ijtc-362	84	3	290	CARDINAL
ijtc-362	84	4	ilomata international journal of tax & accounting	ORG
ijtc-362	85	1	philippine	NORP
ijtc-362	85	2	australia	GPE
ijtc-362	85	3	korea	GPE
ijtc-362	85	4	malaysia	GPE
ijtc-362	85	5	new zealand	GPE
ijtc-362	85	6	singapore	GPE
ijtc-362	85	7	thailand	GPE
ijtc-362	85	8	three	CARDINAL
ijtc-362	86	1	•	CARDINAL
ijtc-362	87	1	six-year	DATE
ijtc-362	87	2	2000	CARDINAL
ijtc-362	88	1	neda	GPE
ijtc-362	89	1	congress	ORG
ijtc-362	91	1	three-year	DATE
ijtc-362	92	1	6-year	DATE
ijtc-362	93	1	•	CARDINAL
ijtc-362	95	1	second	ORDINAL
ijtc-362	96	1	neda	GPE
ijtc-362	96	2	dbm	PERSON
ijtc-362	102	1	•	CARDINAL
ijtc-362	106	1	indonesia	GPE
ijtc-362	107	1	three	CARDINAL
ijtc-362	108	1	three	CARDINAL
ijtc-362	109	1	three	CARDINAL
ijtc-362	112	1	indonesia	GPE
ijtc-362	112	2	a.	PERSON
ijtc-362	112	3	agoestyowati	GPE
ijtc-362	112	4	r.	NORP
ijtc-362	112	5	susanto	GPE
ijtc-362	112	6	rahman	PERSON
ijtc-362	112	7	291	CARDINAL
ijtc-362	112	8	ilomata international journal of tax & accounting	ORG
ijtc-362	113	1	three	CARDINAL
ijtc-362	116	1	indonesia	GPE
ijtc-362	122	1	three	CARDINAL
ijtc-362	122	2	17	CARDINAL
ijtc-362	122	3	1 of 2004	DATE
ijtc-362	122	4	15 of 2004	DATE
ijtc-362	123	1	three	CARDINAL
ijtc-362	123	2	22	CARDINAL
ijtc-362	123	3	1999	DATE
ijtc-362	123	4	32 of 2004	DATE
ijtc-362	123	5	25	CARDINAL
ijtc-362	123	6	33	CARDINAL
ijtc-362	125	1	24 of 2005	DATE
ijtc-362	126	1	71	CARDINAL
ijtc-362	126	2	2010	DATE
ijtc-362	127	1	64	CARDINAL
ijtc-362	127	2	2013	DATE
ijtc-362	130	1	indonesia	GPE
ijtc-362	130	2	1	CARDINAL
ijtc-362	130	3	three	CARDINAL
ijtc-362	131	1	article 32 (1	LAW
ijtc-362	131	2	17	CARDINAL
ijtc-362	131	3	2003	DATE
ijtc-362	132	1	2	CARDINAL
ijtc-362	132	2	indonesia	GPE
ijtc-362	132	3	a.	PERSON
ijtc-362	132	4	agoestyowati	GPE
ijtc-362	132	5	r.	NORP
ijtc-362	132	6	susanto	GPE
ijtc-362	133	1	rahman	PERSON
ijtc-362	133	2	292	CARDINAL
ijtc-362	133	3	ilomata international journal of tax & accounting	ORG
ijtc-362	134	1	article 184	LAW
ijtc-362	134	2	1	CARDINAL
ijtc-362	134	3	32 of 2004	DATE
ijtc-362	135	1	three	CARDINAL
ijtc-362	136	1	dpr/dewan perwakilan rakyat	ORG
ijtc-362	136	2	dpd/dewan perwakilan daerah	ORG
ijtc-362	136	3	rakyat daerah	PERSON
ijtc-362	136	4	indonesia	GPE
ijtc-362	137	1	three	CARDINAL
ijtc-362	138	1	apbn)/commonplace government monetary arrangement	ORG
ijtc-362	141	1	17	CARDINAL
ijtc-362	141	2	15	CARDINAL
ijtc-362	141	3	pendapatan belanja	ORG
ijtc-362	143	1	dan pembangunan	PERSON
ijtc-362	145	1	1	CARDINAL
ijtc-362	145	2	three	CARDINAL
ijtc-362	145	3	2	CARDINAL
ijtc-362	145	4	3	CARDINAL
ijtc-362	145	5	4	CARDINAL
ijtc-362	145	6	17	CARDINAL
ijtc-362	146	1	indonesia	GPE
ijtc-362	146	2	a.	PERSON
ijtc-362	146	3	agoestyowati	GPE
ijtc-362	146	4	r.	NORP
ijtc-362	146	5	susanto	GPE
ijtc-362	147	1	rahman	PERSON
ijtc-362	147	2	293	CARDINAL
ijtc-362	148	1	ilomata international journal of tax & accounting	ORG
ijtc-362	149	1	1	CARDINAL
ijtc-362	149	2	17 of 2003	DATE
ijtc-362	150	1	indonesia	GPE
ijtc-362	151	1	2	CARDINAL
ijtc-362	151	2	indonesia	GPE
ijtc-362	153	1	3	CARDINAL
ijtc-362	153	2	indonesia	GPE
ijtc-362	154	1	4	CARDINAL
ijtc-362	156	1	5	CARDINAL
ijtc-362	156	2	one	CARDINAL
ijtc-362	156	3	the 21st century	DATE
ijtc-362	157	1	6	CARDINAL
ijtc-362	158	1	one	CARDINAL
ijtc-362	159	1	barrett	PERSON
ijtc-362	159	2	2004	DATE
ijtc-362	162	1	j. r.	PERSON
ijtc-362	162	2	hawkesworth	GPE
ijtc-362	162	3	i., & choi	ORG
ijtc-362	163	1	2009	DATE
ijtc-362	164	1	indonesia	GPE
ijtc-362	165	1	cairns	GPE
ijtc-362	165	2	d.	NORP
ijtc-362	165	3	massoudi	NORP
ijtc-362	165	4	d., taplin	GPE
ijtc-362	165	5	r., & tarca	ORG
ijtc-362	165	6	a.	PERSON
ijtc-362	165	7	2011	DATE
ijtc-362	166	1	the united kingdom	GPE
ijtc-362	166	2	australia	GPE
ijtc-362	167	1	the british accounting review	ORG
ijtc-362	167	2	1–21	CARDINAL
ijtc-362	168	1	2008	DATE
ijtc-362	169	1	daerah	ORG
ijtc-362	169	2	akuntansi sektor publik	ORG
ijtc-362	171	1	s. f., & borreguero	PERSON
ijtc-362	171	2	j. h. (	PERSON
ijtc-362	171	3	2018	DATE
ijtc-362	172	1	spanish	NORP
ijtc-362	173	1	revista de contabilidad	PERSON
ijtc-362	173	2	21(2	CARDINAL
ijtc-362	173	3	188–195	CARDINAL
ijtc-362	174	1	2013	DATE
ijtc-362	175	1	yang mempengaruhi	PERSON
ijtc-362	175	2	kesiapan	GPE
ijtc-362	175	3	daerah dalam implementasi	PERSON
ijtc-362	175	4	71	CARDINAL
ijtc-362	175	5	tahun	PERSON
ijtc-362	175	6	2010	DATE
ijtc-362	175	7	studi empiris	PERSON
ijtc-362	175	8	kabupaten nias selatan	PERSON
ijtc-362	176	1	jurnal akuntansi unp	ORG
ijtc-362	176	2	1(3	CARDINAL
ijtc-362	177	1	jayasinghe	PERSON
ijtc-362	177	2	k.	PERSON
ijtc-362	177	3	adhikari	PERSON
ijtc-362	177	4	t.	GPE
ijtc-362	177	5	wynne, a.	ORG
ijtc-362	177	6	malagila	PERSON
ijtc-362	177	7	j., & abdurafiu	ORG
ijtc-362	177	8	2021	CARDINAL
ijtc-362	178	1	african	NORP
ijtc-362	179	1	78	CARDINAL
ijtc-362	179	2	102246	DATE
ijtc-362	180	1	https://doi.org/10.1016/j.cpa.2020.102246 lassou	PERSON
ijtc-362	180	2	j. c.	PERSON
ijtc-362	180	3	t.	GPE
ijtc-362	180	4	tsamenyi	GPE
ijtc-362	180	5	m., & murinde	ORG
ijtc-362	180	6	2019	CARDINAL
ijtc-362	181	1	francophone africa	GPE
ijtc-362	181	2	benin	GPE
ijtc-362	181	3	indonesia	GPE
ijtc-362	181	4	a.	PERSON
ijtc-362	181	5	agoestyowati	GPE
ijtc-362	181	6	r.	NORP
ijtc-362	181	7	susanto	GPE
ijtc-362	181	8	rahman	PERSON
ijtc-362	181	9	294	CARDINAL
ijtc-362	181	10	ilomata international journal of tax & accounting	ORG
ijtc-362	181	11	ghana	GPE
ijtc-362	182	1	65, 102071	DATE
ijtc-362	183	1	https://doi.org/10.1016/j.cpa.2019.01.003 lewis	PERSON
ijtc-362	183	2	b. d.	PERSON
ijtc-362	183	3	nguyen	PERSON
ijtc-362	183	4	h. t. m.	PERSON
ijtc-362	183	5	a.	PERSON
ijtc-362	183	6	2020	DATE
ijtc-362	184	1	indonesia	GPE
ijtc-362	184	2	second	ORDINAL
ijtc-362	185	1	european journal	ORG
ijtc-362	185	2	64	CARDINAL
ijtc-362	185	3	101910	DATE
ijtc-362	187	1	2018	DATE
ijtc-362	188	1	dan manajemen keuangan	PERSON
ijtc-362	188	2	daerah	ORG
ijtc-362	188	3	ed	PERSON
ijtc-362	189	1	penerbit andi	PERSON
ijtc-362	189	2	moretti	PERSON
ijtc-362	189	3	2021	CARDINAL
ijtc-362	190	1	oecd	ORG
ijtc-362	191	1	oecd	ORG
ijtc-362	191	2	21(1	CARDINAL
ijtc-362	192	1	padovani	NORP
ijtc-362	192	2	e., & iacuzzi	ORG
ijtc-362	192	3	s.	PERSON
ijtc-362	192	4	2021	CARDINAL
ijtc-362	194	1	40(3	CARDINAL
ijtc-362	194	2	106854	DATE
ijtc-362	195	1	g. a.	PERSON
ijtc-362	195	2	hodgkinson	PERSON
ijtc-362	195	3	m. s.	PERSON
ijtc-362	195	4	2021	CARDINAL
ijtc-362	197	1	journal of business research	ORG
ijtc-362	197	2	129	CARDINAL
ijtc-362	197	3	406–417	CARDINAL