id	sid	eid	entity	type
ijtc-41	1	1	ijtc ilomata international journal of tax & accounting p-issn	ORG
ijtc-41	1	2	2714-9838	CARDINAL
ijtc-41	1	3	2714	CARDINAL
ijtc-41	1	4	1 no	CARDINAL
ijtc-41	2	1	1	CARDINAL
ijtc-41	2	2	34	CARDINAL
ijtc-41	2	3	2013	DATE
ijtc-41	2	4	2015	DATE
ijtc-41	2	5	rudi hartasetiadi1	PERSON
ijtc-41	2	6	sidik2	PRODUCT
ijtc-41	2	7	administration science	ORG
ijtc-41	2	8	institute of social science	ORG
ijtc-41	2	9	jakarta	GPE
ijtc-41	2	10	6 august 2019	DATE
ijtc-41	3	1	23	CARDINAL
ijtc-41	3	2	august	DATE
ijtc-41	3	3	20	CARDINAL
ijtc-41	3	4	sept 2019	DATE
ijtc-41	4	1	30	CARDINAL
ijtc-41	4	2	october 2019	DATE
ijtc-41	6	1	one	CARDINAL
ijtc-41	6	2	/p3b	NORP
ijtc-41	12	1	dgt	PERSON
ijtc-41	13	1	26|	CARDINAL
ijtc-41	13	2	tax & accounting vol	ORG
ijtc-41	14	1	1	CARDINAL
ijtc-41	15	1	2013	DATE
ijtc-41	15	2	2015	DATE
ijtc-41	15	3	djp	ORG
ijtc-41	17	1	eoi	ORG
ijtc-41	21	1	1	CARDINAL
ijtc-41	22	1	2011-2016	DATE
ijtc-41	22	2	o appellee	PERSON
ijtc-41	22	3	2012 2013	DATE
ijtc-41	22	4	2014	DATE
ijtc-41	22	5	2015	DATE
ijtc-41	22	6	1	CARDINAL
ijtc-41	22	7	5.114 5.188 7.289	MONEY
ijtc-41	22	8	7.080 2	CARDINAL
ijtc-41	22	9	1.754	CARDINAL
ijtc-41	22	10	3.016	CARDINAL
ijtc-41	22	11	3.023 3	CARDINAL
ijtc-41	22	12	485	CARDINAL
ijtc-41	22	13	7.353	CARDINAL
ijtc-41	22	14	10.153	CARDINAL
ijtc-41	22	15	27	CARDINAL
ijtc-41	22	16	ilomata international journal of tax & accounting	ORG
ijtc-41	23	1	1	CARDINAL
ijtc-41	25	1	1oct2019	DATE
ijtc-41	26	1	2013	DATE
ijtc-41	26	2	2015	DATE
ijtc-41	26	3	bacchetta & espinosa	ORG
ijtc-41	26	4	1995	DATE
ijtc-41	27	1	bacchetta & espinosa	ORG
ijtc-41	27	2	2000	DATE
ijtc-41	28	1	2008	DATE
ijtc-41	29	1	gallemore & labro	ORG
ijtc-41	29	2	2015	DATE
ijtc-41	33	1	2013 to 2015	DATE
ijtc-41	34	1	2	CARDINAL
ijtc-41	34	2	2013	DATE
ijtc-41	34	3	2013 2014	DATE
ijtc-41	34	4	2015	DATE
ijtc-41	34	5	1	CARDINAL
ijtc-41	34	6	0	CARDINAL
ijtc-41	34	7	19	CARDINAL
ijtc-41	34	8	24	CARDINAL
ijtc-41	34	9	3	CARDINAL
ijtc-41	34	10	6	CARDINAL
ijtc-41	34	11	6	CARDINAL
ijtc-41	34	12	19 45	DATE
ijtc-41	34	13	2013	DATE
ijtc-41	34	14	2015	DATE
ijtc-41	37	1	20%	PERCENT
ijtc-41	37	2	10%	PERCENT
ijtc-41	37	3	0%	PERCENT
ijtc-41	38	1	28	CARDINAL
ijtc-41	39	1	ilomata international journal of tax & accounting	ORG
ijtc-41	40	1	1	CARDINAL
ijtc-41	41	1	1oct2019	DATE
ijtc-41	41	2	2013	DATE
ijtc-41	41	3	2015	DATE
ijtc-41	41	4	2013	DATE
ijtc-41	41	5	2015	DATE
ijtc-41	44	1	20%	PERCENT
ijtc-41	44	2	10%	PERCENT
ijtc-41	44	3	0%	PERCENT
ijtc-41	45	1	neuman, 2011	ORG
ijtc-41	47	1	marshall	PERSON
ijtc-41	47	2	rossman	PERSON
ijtc-41	47	3	1999:46	CARDINAL
ijtc-41	47	4	1999	DATE
ijtc-41	49	1	third	ORDINAL
ijtc-41	51	1	one	CARDINAL
ijtc-41	53	1	20% to 10%	PERCENT
ijtc-41	53	2	0%	PERCENT
ijtc-41	54	1	one	CARDINAL
ijtc-41	54	2	61	CARDINAL
ijtc-41	54	3	62	CARDINAL
ijtc-41	55	1	29	CARDINAL
ijtc-41	55	2	ilomata international journal of tax & accounting	ORG
ijtc-41	55	3	1	CARDINAL
ijtc-41	56	1	1oct2019	DATE
ijtc-41	56	2	2013	DATE
ijtc-41	56	3	2015	DATE
ijtc-41	59	1	bucovetsky	ORG
ijtc-41	59	2	marchand, & pestieau	ORG
ijtc-41	59	3	1998	DATE
ijtc-41	59	4	eggert & kolmar	ORG
ijtc-41	59	5	2004	DATE
ijtc-41	60	1	39	CARDINAL
ijtc-41	62	1	2003	DATE
ijtc-41	63	1	djp	ORG
ijtc-41	64	1	30	CARDINAL
ijtc-41	64	2	ilomata international journal of tax & accounting vol	ORG
ijtc-41	65	1	1	CARDINAL
ijtc-41	67	1	1oct2019	DATE
ijtc-41	67	2	2013	DATE
ijtc-41	67	3	2015	DATE
ijtc-41	68	1	indonesia	GPE
ijtc-41	69	1	2013	DATE
ijtc-41	69	2	2015	DATE
ijtc-41	69	3	1	CARDINAL
ijtc-41	71	1	i.a	GPE
ijtc-41	72	1	eoi	ORG
ijtc-41	73	1	31	CARDINAL
ijtc-41	73	2	ilomata international journal of tax & accounting	ORG
ijtc-41	73	3	1	CARDINAL
ijtc-41	75	1	1oct2019	DATE
ijtc-41	75	2	2013	DATE
ijtc-41	75	3	2015	DATE
ijtc-41	75	4	i.a	CARDINAL
ijtc-41	77	1	2	CARDINAL
ijtc-41	79	1	dgp	ORG
ijtc-41	79	2	1	CARDINAL
ijtc-41	80	1	article 29 section	LAW
ijtc-41	80	2	2	CARDINAL
ijtc-41	81	1	2	CARDINAL
ijtc-41	82	1	3	CARDINAL
ijtc-41	83	1	4	CARDINAL
ijtc-41	84	1	32	CARDINAL
ijtc-41	85	1	ilomata international journal of tax & accounting	ORG
ijtc-41	86	1	1	CARDINAL
ijtc-41	87	1	1oct2019	DATE
ijtc-41	87	2	2013	DATE
ijtc-41	87	3	2015	DATE
ijtc-41	87	4	5	CARDINAL
ijtc-41	87	5	pj/2010	PERSON
ijtc-41	87	6	pj/2010	PERSON
ijtc-41	88	1	6	CARDINAL
ijtc-41	88	2	dgt	PERSON
ijtc-41	88	3	indonesia	GPE
ijtc-41	90	1	oecd	ORG
ijtc-41	90	2	un	ORG
ijtc-41	90	3	indonesia	GPE
ijtc-41	91	1	7	CARDINAL
ijtc-41	94	1	8	CARDINAL
ijtc-41	94	2	dgt-1	ORG
ijtc-41	94	3	dgt-2	GPE
ijtc-41	97	1	d.	NORP
ijtc-41	97	2	33	CARDINAL
ijtc-41	97	3	ilomata international journal of tax & accounting vol	ORG
ijtc-41	98	1	1	CARDINAL
ijtc-41	100	1	1oct2019	DATE
ijtc-41	100	2	2013	DATE
ijtc-41	100	3	2015	DATE
ijtc-41	100	4	sidik e.	PERSON
ijtc-41	100	5	indonesia	GPE
ijtc-41	100	6	50%	PERCENT
ijtc-41	100	7	fifty percent	PERCENT
ijtc-41	101	1	9	CARDINAL
ijtc-41	101	2	61	CARDINAL
ijtc-41	101	3	62	CARDINAL
ijtc-41	101	4	pj/2010	PERSON
ijtc-41	103	1	10	CARDINAL
ijtc-41	104	1	uk	GPE
ijtc-41	104	2	prevost 2006	ORG
ijtc-41	104	3	canada	GPE
ijtc-41	104	4	sweden	GPE
ijtc-41	104	5	2001	DATE
ijtc-41	104	6	11	DATE
ijtc-41	106	1	12	CARDINAL
ijtc-41	107	1	dgp	ORG
ijtc-41	108	1	13	CARDINAL
ijtc-41	108	2	indonesia	GPE
ijtc-41	108	3	oecd	ORG
ijtc-41	108	4	2019	DATE
ijtc-41	109	1	34	CARDINAL
ijtc-41	110	1	ilomata international journal of tax & accounting	ORG
ijtc-41	111	1	1	CARDINAL
ijtc-41	112	1	1oct2019	DATE
ijtc-41	112	2	2013	DATE
ijtc-41	112	3	2015	DATE
ijtc-41	112	4	1	CARDINAL
ijtc-41	115	1	2	CARDINAL
ijtc-41	116	1	i.a	DATE
ijtc-41	117	1	indonesia	GPE
ijtc-41	117	2	indonesia	GPE
ijtc-41	117	3	indonesian	NORP
ijtc-41	118	1	3	CARDINAL
ijtc-41	118	2	35	CARDINAL
ijtc-41	118	3	ilomata international journal of tax & accounting	ORG
ijtc-41	118	4	1	CARDINAL
ijtc-41	119	1	1oct2019	DATE
ijtc-41	119	2	2013	DATE
ijtc-41	119	3	2015	DATE
ijtc-41	119	4	sidik a.	PERSON
ijtc-41	121	1	4 months	DATE
ijtc-41	121	2	eoi	ORG
ijtc-41	122	1	india	GPE
ijtc-41	122	2	2 years	DATE
ijtc-41	123	1	4	CARDINAL
ijtc-41	123	2	indonesia	GPE
ijtc-41	124	1	5	CARDINAL
ijtc-41	124	2	dgt organization policies a.	ORG
ijtc-41	124	3	oecd	ORG
ijtc-41	127	1	b.	PERSON
ijtc-41	128	1	m. p.	PERSON
ijtc-41	128	2	1995	DATE
ijtc-41	130	1	journal of international economics	ORG
ijtc-41	130	2	39(1–2	CARDINAL
ijtc-41	130	3	103–121	CARDINAL
ijtc-41	131	1	m. p.	PERSON
ijtc-41	131	2	2000	DATE
ijtc-41	133	1	7(3	CARDINAL
ijtc-41	133	2	36	CARDINAL
ijtc-41	133	3	ilomata international journal of tax & accounting	ORG
ijtc-41	133	4	1	CARDINAL
ijtc-41	135	1	1oct2019	DATE
ijtc-41	135	2	2013	DATE
ijtc-41	135	3	2015	DATE
ijtc-41	135	4	275–293	CARDINAL
ijtc-41	136	1	https://doi.org/10.1023/a:1008753629558 bucovetsky	PERSON
ijtc-41	136	2	s.	GPE
ijtc-41	136	3	marchand	GPE
ijtc-41	136	4	m., & pestieau	ORG
ijtc-41	136	5	1998	DATE
ijtc-41	138	1	journal of urban economics	ORG
ijtc-41	138	2	367–390	CARDINAL
ijtc-41	139	1	eggert	PERSON
ijtc-41	139	2	w., & kolmar	ORG
ijtc-41	139	3	2004	DATE
ijtc-41	141	1	scandinavian journal of economics	ORG
ijtc-41	141	2	106(1	CARDINAL
ijtc-41	141	3	83–106	CARDINAL
ijtc-41	142	1	j., & labro	ORG
ijtc-41	142	2	e. (	ORG
ijtc-41	142	3	2015	DATE
ijtc-41	144	1	60(1	CARDINAL
ijtc-41	144	2	149–167	CARDINAL
ijtc-41	145	1	m., & beetsma	ORG
ijtc-41	145	2	r. (2008	GPE
ijtc-41	146	1	the european union	ORG
ijtc-41	147	1	journal of comparative economics	ORG
ijtc-41	147	2	36(2	CARDINAL
ijtc-41	147	3	221–242	CARDINAL
ijtc-41	148	1	10.1016	DATE
ijtc-41	148	2	j.jce.2007.11.002 makris	PERSON
ijtc-41	148	3	m.	PERSON
ijtc-41	148	4	2003	DATE
ijtc-41	150	1	11(3	CARDINAL
ijtc-41	150	2	555–567	CARDINAL
ijtc-41	151	1	marshall	PERSON
ijtc-41	151	2	g. b.	PERSON
ijtc-41	151	3	1999	DATE
ijtc-41	153	1	3rd	ORDINAL
ijtc-41	154	1	thousand	CARDINAL
ijtc-41	155	1	a. c.	PERSON
ijtc-41	155	2	2019	DATE
ijtc-41	158	1	https://doi.org/10.1007/978-3-319-235141_1162-1 neuman	PERSON
ijtc-41	158	2	w. l. (	PERSON
ijtc-41	158	3	2011	DATE
ijtc-41	160	1	pearson	ORG
ijtc-41	161	1	37	CARDINAL
ijtc-41	161	2	ilomata international journal of tax & accounting vol	ORG
ijtc-41	161	3	1	CARDINAL