id	sid	eid	entity	type
ijtc-443	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-443	1	2	2714-9838	CARDINAL
ijtc-443	1	3	2714-9846	CARDINAL
ijtc-443	1	4	3	CARDINAL
ijtc-443	1	5	2	CARDINAL
ijtc-443	3	1	139	CARDINAL
ijtc-443	3	2	ilomata international journal of tax & accounting	ORG
ijtc-443	3	3	kusyeni1	GPE
ijtc-443	3	4	pandoyo2	GPE
ijtc-443	3	5	kumala3	ORG
ijtc-443	3	6	sofyan4	PERSON
ijtc-443	3	7	sosial dan manajemen stiami	ORG
ijtc-443	3	8	indonesia	GPE
ijtc-443	3	9	kusyenird@gmail.com1	ORG
ijtc-443	3	10	february 25	DATE
ijtc-443	3	11	2022	CARDINAL
ijtc-443	3	12	april 15	DATE
ijtc-443	3	13	2022	CARDINAL
ijtc-443	3	14	april 30	DATE
ijtc-443	3	15	2022	CARDINAL
ijtc-443	4	1	kusyeni, r.	ORG
ijtc-443	4	2	kumala	GPE
ijtc-443	4	3	r.	NORP
ijtc-443	4	4	sofyan	NORP
ijtc-443	4	5	m.(2022	PERSON
ijtc-443	6	1	ilomata international journal of tax and accounting	ORG
ijtc-443	6	2	3(2	CARDINAL
ijtc-443	6	3	139	CARDINAL
ijtc-443	8	1	indonesia	GPE
ijtc-443	10	1	indonesia	GPE
ijtc-443	10	2	ovo	ORG
ijtc-443	10	3	gopay	PERSON
ijtc-443	10	4	dana	PERSON
ijtc-443	15	1	4.0	CARDINAL
ijtc-443	18	1	one	CARDINAL
ijtc-443	18	2	indonesia	GPE
ijtc-443	18	3	ben lahouel et al.	PERSON
ijtc-443	18	4	2022	CARDINAL
ijtc-443	18	5	kahloul et al.	FAC
ijtc-443	18	6	2022	CARDINAL
ijtc-443	18	7	maqbool & zameer	ORG
ijtc-443	18	8	2018	DATE
ijtc-443	18	9	al.	PERSON
ijtc-443	18	10	2019	DATE
ijtc-443	18	11	2020	DATE
ijtc-443	22	1	nonhttps://www.ilomata.org/index.php/ijtc mailto:kusyenird@gmail.com mailto:rhaty07@gmail.com	MONEY
ijtc-443	22	2	pandoyo	GPE
ijtc-443	22	3	kumala	GPE
ijtc-443	22	4	sofyan	NORP
ijtc-443	23	1	140	CARDINAL
ijtc-443	23	2	ilomata international journal of tax & accounting	ORG
ijtc-443	23	3	this ten years	DATE
ijtc-443	23	4	2020	DATE
ijtc-443	23	5	balakrishnan & shuib	ORG
ijtc-443	23	6	2021	CARDINAL
ijtc-443	23	7	2022	CARDINAL
ijtc-443	23	8	ng et al.	PERSON
ijtc-443	23	9	2021	CARDINAL
ijtc-443	24	1	today	DATE
ijtc-443	25	1	indonesia	GPE
ijtc-443	25	2	11/12/pbi/2009	QUANTITY
ijtc-443	25	3	18/17	CARDINAL
ijtc-443	27	1	2022	CARDINAL
ijtc-443	30	1	2021	CARDINAL
ijtc-443	33	1	x. chen et al.	PERSON
ijtc-443	33	2	2022	CARDINAL
ijtc-443	33	3	deng et al.	PERSON
ijtc-443	33	4	2019	DATE
ijtc-443	33	5	merello et al.	PERSON
ijtc-443	33	6	2022	CARDINAL
ijtc-443	33	7	pizzi et al.	PERSON
ijtc-443	33	8	2021	CARDINAL
ijtc-443	33	9	zhang et al.	PERSON
ijtc-443	33	10	2021	CARDINAL
ijtc-443	34	1	indonesia	GPE
ijtc-443	34	2	first	ORDINAL
ijtc-443	35	1	second	ORDINAL
ijtc-443	36	1	ovo	PERSON
ijtc-443	36	2	bareksa	ORG
ijtc-443	37	1	third	ORDINAL
ijtc-443	37	2	2022	CARDINAL
ijtc-443	37	3	al.	PERSON
ijtc-443	37	4	2019	DATE
ijtc-443	38	1	fintech	ORG
ijtc-443	39	1	fourth	ORDINAL
ijtc-443	42	1	ali et al.	PERSON
ijtc-443	42	2	2021	CARDINAL
ijtc-443	42	3	chuc et al.	PERSON
ijtc-443	42	4	2022	CARDINAL
ijtc-443	42	5	liu et al.	PERSON
ijtc-443	42	6	2021	CARDINAL
ijtc-443	43	1	2022	CARDINAL
ijtc-443	43	2	luo et al.	PERSON
ijtc-443	43	3	2022	CARDINAL
ijtc-443	43	4	schindler	ORG
ijtc-443	43	5	2017	CARDINAL
ijtc-443	43	6	senyo & osabutey	ORG
ijtc-443	43	7	2020	DATE
ijtc-443	43	8	yang & wang	ORG
ijtc-443	43	9	2022	CARDINAL
ijtc-443	44	1	indonesia	GPE
ijtc-443	44	2	bri brizzi	PERSON
ijtc-443	44	3	bni tapcash	PERSON
ijtc-443	44	4	bca flazz	FAC
ijtc-443	45	1	gopay	PERSON
ijtc-443	45	2	y. chen et al.	PERSON
ijtc-443	45	3	2022	CARDINAL
ijtc-443	45	4	daud et al.	PERSON
ijtc-443	45	5	2021	CARDINAL
ijtc-443	45	6	2017	CARDINAL
ijtc-443	45	7	ioannou & wójcik	ORG
ijtc-443	45	8	2022	CARDINAL
ijtc-443	45	9	muthukannan et al.	PERSON
ijtc-443	45	10	2021	CARDINAL
ijtc-443	46	1	pandoyo	GPE
ijtc-443	46	2	kumala	GPE
ijtc-443	46	3	sofyan	NORP
ijtc-443	47	1	141	CARDINAL
ijtc-443	47	2	ilomata international journal of tax & accounting	ORG
ijtc-443	47	3	indonesia	GPE
ijtc-443	47	4	35.10 trillion	MONEY
ijtc-443	47	5	december 2021	DATE
ijtc-443	48	1	that month	DATE
ijtc-443	48	2	58.60%	PERCENT
ijtc-443	48	3	the same period the previous year	DATE
ijtc-443	48	4	december 2020	DATE
ijtc-443	49	1	22.13 trillion	CARDINAL
ijtc-443	50	1	12.17 percent	PERCENT
ijtc-443	50	2	november 2021	DATE
ijtc-443	50	3	31.29 trillion	CARDINAL
ijtc-443	51	1	indonesia	GPE
ijtc-443	51	2	602.29 million	CARDINAL
ijtc-443	51	3	december 2021	DATE
ijtc-443	52	1	13.63%	PERCENT
ijtc-443	52	2	november 2021	DATE
ijtc-443	52	3	530.02 million	CARDINAL
ijtc-443	53	1	37.49%	PERCENT
ijtc-443	53	2	december 2020	DATE
ijtc-443	54	1	438.04 million	CARDINAL
ijtc-443	54	2	1	CARDINAL
ijtc-443	54	3	indonesia 2021	EVENT
ijtc-443	54	4	indonesia bank	ORG
ijtc-443	54	5	2022	CARDINAL
ijtc-443	54	6	indonesia	GPE
ijtc-443	54	7	fintech	ORG
ijtc-443	56	1	indonesia	GPE
ijtc-443	58	1	one	CARDINAL
ijtc-443	58	2	indonesian	NORP
ijtc-443	58	3	2021	CARDINAL
ijtc-443	60	1	herdinata & pranatasari	ORG
ijtc-443	60	2	2020	DATE
ijtc-443	61	1	covid-19	PRODUCT
ijtc-443	61	2	fintech	ORG
ijtc-443	61	3	pandoyo	GPE
ijtc-443	61	4	kumala	GPE
ijtc-443	61	5	sofyan	NORP
ijtc-443	62	1	142	CARDINAL
ijtc-443	62	2	ilomata international journal of tax & accounting	ORG
ijtc-443	62	3	covid-19	PRODUCT
ijtc-443	62	4	5.3 million	CARDINAL
ijtc-443	63	1	fu & mishra	ORG
ijtc-443	63	2	2022	CARDINAL
ijtc-443	63	3	sugandi	ORG
ijtc-443	63	4	2021	DATE
ijtc-443	66	1	one	CARDINAL
ijtc-443	68	1	one	CARDINAL
ijtc-443	68	2	2018	DATE
ijtc-443	71	1	sri mulyani	PERSON
ijtc-443	71	2	one	CARDINAL
ijtc-443	71	3	the ministry of finance	ORG
ijtc-443	75	1	indonesian	NORP
ijtc-443	75	2	aliyudin	ORG
ijtc-443	75	3	2020	DATE
ijtc-443	76	1	dgt	PERSON
ijtc-443	77	1	five	CARDINAL
ijtc-443	77	2	first	ORDINAL
ijtc-443	77	3	article 23	LAW
ijtc-443	77	4	2%	PERCENT
ijtc-443	77	5	10%	PERCENT
ijtc-443	78	1	second	ORDINAL
ijtc-443	78	2	10%	PERCENT
ijtc-443	79	1	third	ORDINAL
ijtc-443	79	2	fintech	ORG
ijtc-443	79	3	10%	PERCENT
ijtc-443	80	1	fourth	ORDINAL
ijtc-443	80	2	article 23	LAW
ijtc-443	80	3	2%	PERCENT
ijtc-443	80	4	10%	PERCENT
ijtc-443	81	1	fifth	ORDINAL
ijtc-443	81	2	fintech	ORG
ijtc-443	81	3	article 23	LAW
ijtc-443	81	4	15%	PERCENT
ijtc-443	81	5	2021	CARDINAL
ijtc-443	82	1	one	CARDINAL
ijtc-443	83	1	indonesia	GPE
ijtc-443	83	2	indonesia	GPE
ijtc-443	84	1	pandoyo	GPE
ijtc-443	84	2	kumala	GPE
ijtc-443	84	3	sofyan	NORP
ijtc-443	85	1	143	CARDINAL
ijtc-443	85	2	ilomata international journal of tax & accounting	ORG
ijtc-443	89	1	creswell, 2017	ORG
ijtc-443	90	1	•	CARDINAL
ijtc-443	90	2	first	ORDINAL
ijtc-443	90	3	haptari & aribowo	ORG
ijtc-443	90	4	2019	DATE
ijtc-443	92	1	pathak	PERSON
ijtc-443	92	2	2017	DATE
ijtc-443	94	1	fintech	ORG
ijtc-443	95	1	4	CARDINAL
ijtc-443	95	2	1	CARDINAL
ijtc-443	95	3	fintech	ORG
ijtc-443	96	1	2	CARDINAL
ijtc-443	96	2	fintech	ORG
ijtc-443	97	1	3	CARDINAL
ijtc-443	97	2	fintech	ORG
ijtc-443	98	1	4	CARDINAL
ijtc-443	98	2	fintech	ORG
ijtc-443	100	1	indonesia	GPE
ijtc-443	100	2	3	CARDINAL
ijtc-443	100	3	1	CARDINAL
ijtc-443	100	4	indonesia	GPE
ijtc-443	101	1	18/40	CARDINAL
ijtc-443	102	1	2	CARDINAL
ijtc-443	102	2	indonesia	GPE
ijtc-443	103	1	18/22	CARDINAL
ijtc-443	104	1	3	CARDINAL
ijtc-443	104	2	indonesia	GPE
ijtc-443	106	1	pandoyo	GPE
ijtc-443	106	2	kumala	GPE
ijtc-443	106	3	sofyan	NORP
ijtc-443	107	1	144	CARDINAL
ijtc-443	108	1	ilomata international journal of tax & accounting	ORG
ijtc-443	109	1	herdinata & pranatasari	ORG
ijtc-443	109	2	2020	DATE
ijtc-443	110	1	•	CARDINAL
ijtc-443	112	1	indonesian	NORP
ijtc-443	114	1	1	CARDINAL
ijtc-443	115	1	39	CARDINAL
ijtc-443	115	2	indonesia	GPE
ijtc-443	115	3	annual	DATE
ijtc-443	115	4	indonesia	GPE
ijtc-443	117	1	2	CARDINAL
ijtc-443	118	1	kpp	ORG
ijtc-443	119	1	3.	CARDINAL
ijtc-443	120	1	dgt	PERSON
ijtc-443	122	1	dgt	PERSON
ijtc-443	123	1	4	CARDINAL
ijtc-443	126	1	5	CARDINAL
ijtc-443	127	1	•	CARDINAL
ijtc-443	127	2	indonesia	GPE
ijtc-443	128	1	pandoyo	GPE
ijtc-443	128	2	kumala	GPE
ijtc-443	128	3	sofyan	NORP
ijtc-443	129	1	145	CARDINAL
ijtc-443	130	1	ilomata international journal of tax & accounting	ORG
ijtc-443	132	1	2021	CARDINAL
ijtc-443	137	1	•	CARDINAL
ijtc-443	137	2	indonesia	GPE
ijtc-443	137	3	october 31	DATE
ijtc-443	137	4	2017	DATE
ijtc-443	138	1	zero	CARDINAL
ijtc-443	140	1	gto	ORG
ijtc-443	140	2	10 km/ hour	QUANTITY
ijtc-443	143	1	august 14, 2014	DATE
ijtc-443	143	2	indonesia	GPE
ijtc-443	144	1	one	CARDINAL
ijtc-443	146	1	indonesia	GPE
ijtc-443	146	2	1.500	CARDINAL
ijtc-443	146	3	2.000	CARDINAL
ijtc-443	147	1	japan	GPE
ijtc-443	147	2	england	GPE
ijtc-443	147	3	hong kong	GPE
ijtc-443	151	1	indonesia	GPE
ijtc-443	152	1	pathak	PERSON
ijtc-443	152	2	2017	DATE
ijtc-443	153	1	first	ORDINAL
ijtc-443	154	1	second	ORDINAL
ijtc-443	154	2	pandoyo	GPE
ijtc-443	154	3	kumala	GPE
ijtc-443	154	4	sofyan	NORP
ijtc-443	155	1	146	CARDINAL
ijtc-443	155	2	ilomata international journal of tax & accounting	ORG
ijtc-443	156	1	77	CARDINAL
ijtc-443	156	2	2016	DATE
ijtc-443	156	3	article 3	LAW
ijtc-443	156	4	85%	PERCENT
ijtc-443	156	5	shabbir & wisdom	ORG
ijtc-443	156	6	2020	DATE
ijtc-443	157	1	article 23	LAW
ijtc-443	157	2	2%	PERCENT
ijtc-443	158	1	2021	CARDINAL
ijtc-443	160	1	fintech	ORG
ijtc-443	160	2	first	ORDINAL
ijtc-443	160	3	one	CARDINAL
ijtc-443	163	1	khuong et al.	PERSON
ijtc-443	163	2	2021	CARDINAL
ijtc-443	164	1	fintech	ORG
ijtc-443	164	2	article 23 pph	LAW
ijtc-443	164	3	2%	PERCENT
ijtc-443	169	1	k. a.	PERSON
ijtc-443	169	2	isiavwe	ORG
ijtc-443	169	3	d.	NORP
ijtc-443	169	4	adetula	GPE
ijtc-443	169	5	d.	NORP
ijtc-443	169	6	o., & folashade	ORG
ijtc-443	169	7	2020	DATE
ijtc-443	170	1	nigeria	GPE
ijtc-443	171	1	243–253	CARDINAL
ijtc-443	172	1	pandoyo	GPE
ijtc-443	172	2	kumala	GPE
ijtc-443	172	3	sofyan	NORP
ijtc-443	173	1	147	CARDINAL
ijtc-443	173	2	ilomata international journal of tax & accounting	ORG
ijtc-443	173	3	ali, m., hashmi	ORG
ijtc-443	173	4	s. h.	PERSON
ijtc-443	173	5	nazir	PERSON
ijtc-443	173	6	m. r.	PERSON
ijtc-443	173	7	bilal	PERSON
ijtc-443	173	8	m. i.	PERSON
ijtc-443	173	9	2021	CARDINAL
ijtc-443	176	1	international journal of finance & economics	ORG
ijtc-443	176	2	26(4	CARDINAL
ijtc-443	176	3	5235–5258	CARDINAL
ijtc-443	176	4	aliyudin	PERSON
ijtc-443	176	5	r. s.	PERSON
ijtc-443	176	6	2020	DATE
ijtc-443	177	1	peran financial technology	ORG
ijtc-443	177	2	dalam meningkatkan penerimaan	PERSON
ijtc-443	177	3	indonesia	GPE
ijtc-443	178	1	jurnal akuntansi keuangan	ORG
ijtc-443	178	2	dan sistem informasi	PERSON
ijtc-443	178	3	1(1	CARDINAL
ijtc-443	179	1	https://doi.org/https://doi.org/10.31949/j-aksi.v1i1.175 balakrishnan	PERSON
ijtc-443	179	2	n. l. m.	PERSON
ijtc-443	179	3	2021	CARDINAL
ijtc-443	180	1	malaysia	GPE
ijtc-443	181	1	65, 101554	DATE
ijtc-443	182	1	ben lahouel	PERSON
ijtc-443	182	2	b.	PERSON
ijtc-443	182	3	ben zaied	PERSON
ijtc-443	182	4	managi, s., & taleb	ORG
ijtc-443	182	5	2022	CARDINAL
ijtc-443	184	1	journal of business research	ORG
ijtc-443	184	2	140	CARDINAL
ijtc-443	184	3	498–519	DATE
ijtc-443	185	1	chen	PERSON
ijtc-443	185	2	x.	GPE
ijtc-443	185	3	teng	PERSON
ijtc-443	185	4	w.	PERSON
ijtc-443	185	5	2022	CARDINAL
ijtc-443	187	1	china	GPE
ijtc-443	188	1	the north american journal of economics	ORG
ijtc-443	188	2	61, 101697	DATE
ijtc-443	189	1	https://doi.org/10.1016/j.najef.2022.101697 chen	PERSON
ijtc-443	189	2	chiu	PERSON
ijtc-443	189	3	j., & chung, h.	ORG
ijtc-443	189	4	2022	CARDINAL
ijtc-443	191	1	fintech	ORG
ijtc-443	192	1	46, 102458	DATE
ijtc-443	193	1	chuc	GPE
ijtc-443	193	2	a. t.	PERSON
ijtc-443	193	3	li	PERSON
ijtc-443	193	4	w.	PERSON
ijtc-443	193	5	n. t. m.	PERSON
ijtc-443	193	6	q. t.	PERSON
ijtc-443	193	7	n., & taghizadeh-hesary	ORG
ijtc-443	193	8	2022	CARDINAL
ijtc-443	195	1	borsa istanbul review	ORG
ijtc-443	195	2	22(1	TIME
ijtc-443	195	3	47–56	CARDINAL
ijtc-443	196	1	creswell	PERSON
ijtc-443	196	2	j. w.	PERSON
ijtc-443	196	3	2017	CARDINAL
ijtc-443	197	1	kuantitatif	PERSON
ijtc-443	197	2	dan	PERSON
ijtc-443	197	3	s. z.	PERSON
ijtc-443	198	1	3rd	ORDINAL
ijtc-443	199	1	pelajar	GPE
ijtc-443	200	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690 daud	PERSON
ijtc-443	200	2	s. n. m.	PERSON
ijtc-443	200	3	ahmad	PERSON
ijtc-443	200	4	a. h.	PERSON
ijtc-443	200	5	khalid	GPE
ijtc-443	200	6	w. n. w.	PERSON
ijtc-443	200	7	2021	CARDINAL
ijtc-443	201	1	fintech	ORG
ijtc-443	202	1	102667	DATE
ijtc-443	203	1	https://doi.org/10.1016/j.frl.2021.102667 deng	PERSON
ijtc-443	203	2	x.	GPE
ijtc-443	203	3	huang	PERSON
ijtc-443	203	4	x.	GPE
ijtc-443	203	5	2019	DATE
ijtc-443	204	1	fintech	ORG
ijtc-443	204	2	china	GPE
ijtc-443	205	1	11(22	CARDINAL
ijtc-443	205	2	6434	DATE
ijtc-443	206	1	2022	CARDINAL
ijtc-443	207	1	fintech	ORG
ijtc-443	207	2	china	GPE
ijtc-443	208	1	73, 102194	DATE
ijtc-443	209	1	j., & mishra	ORG
ijtc-443	209	2	m.	PERSON
ijtc-443	209	3	2022	CARDINAL
ijtc-443	210	1	fintech	ORG
ijtc-443	211	1	50, 100945	DATE
ijtc-443	212	1	https://doi.org/10.1016/j.jfi.2021.100945	CARDINAL
ijtc-443	212	2	2022	CARDINAL
ijtc-443	213	1	russia	GPE
ijtc-443	214	1	asia	LOC
ijtc-443	214	2	2(1	CARDINAL
ijtc-443	214	3	100033	DATE
ijtc-443	215	1	d., & aribowo	ORG
ijtc-443	215	2	i.	PERSON
ijtc-443	215	3	2019	DATE
ijtc-443	216	1	aspek	PERSON
ijtc-443	216	2	khususnya	PERSON
ijtc-443	216	3	untuk menyusun	PERSON
ijtc-443	217	1	dan keuangan	PERSON
ijtc-443	217	2	negara	GPE
ijtc-443	217	3	pkn	ORG
ijtc-443	217	4	1(1	CARDINAL
ijtc-443	217	5	11	CARDINAL
ijtc-443	218	1	d.	NORP
ijtc-443	218	2	leckow	GPE
ijtc-443	218	3	r. b.	PERSON
ijtc-443	218	4	griffoli	PERSON
ijtc-443	218	5	t. m.	PERSON
ijtc-443	218	6	jenkinson	GPE
ijtc-443	218	7	n.	GPE
ijtc-443	218	8	kashima	GPE
ijtc-443	218	9	m.	GPE
ijtc-443	218	10	khiaonarong	GPE
ijtc-443	218	11	t.	GPE
ijtc-443	218	12	pandoyo	GPE
ijtc-443	218	13	kumala	GPE
ijtc-443	218	14	sofyan	NORP
ijtc-443	219	1	148	CARDINAL
ijtc-443	219	2	ilomata international journal of tax & accounting https://www.ilomata.org/index.php/ijtc	ORG
ijtc-443	219	3	2017	CARDINAL
ijtc-443	220	1	fintech	ORG
ijtc-443	220	2	49	CARDINAL
ijtc-443	222	1	https://www.imf.org/en/publications/staff-discussionnotes/issues/2017/06/16/fintech-and-financial-services-initial-considerations-44985 herdinata	LOC
ijtc-443	222	2	f. d.	PERSON
ijtc-443	222	3	2020	DATE
ijtc-443	223	1	panduan penerapan	PERSON
ijtc-443	223	2	melalui regulasi	PERSON
ijtc-443	223	3	kolaborasi	GPE
ijtc-443	223	4	dan literasi	PERSON
ijtc-443	223	5	pada umkm	PERSON
ijtc-443	223	6	1st	ORDINAL
ijtc-443	224	1	leutikaprio	PERSON
ijtc-443	225	1	s., & wójcik	ORG
ijtc-443	225	2	2022	CARDINAL
ijtc-443	226	1	latin america	LOC
ijtc-443	227	1	128	DATE
ijtc-443	228	1	kahloul	GPE
ijtc-443	228	2	i.	GPE
ijtc-443	228	3	sbai, h., & grira	ORG
ijtc-443	228	4	j.	PERSON
ijtc-443	228	5	2022	CARDINAL
ijtc-443	231	1	quarterly	DATE
ijtc-443	231	2	84	CARDINAL
ijtc-443	231	3	305–314	CARDINAL
ijtc-443	232	1	khuong	GPE
ijtc-443	232	2	n. v., shabbir	PERSON
ijtc-443	232	3	m. s.	PERSON
ijtc-443	232	4	sial	ORG
ijtc-443	232	5	m. s.	PERSON
ijtc-443	232	6	t. h.	PERSON
ijtc-443	232	7	2021	CARDINAL
ijtc-443	235	1	11(2	CARDINAL
ijtc-443	235	2	103–122	CARDINAL
ijtc-443	235	3	https://doi.org/10.1080/20430795.2020.1711501 liu	PERSON
ijtc-443	235	4	luan	PERSON
ijtc-443	235	5	l.	GPE
ijtc-443	235	6	wu	PERSON
ijtc-443	235	7	w.	PERSON
ijtc-443	235	8	2021	CARDINAL
ijtc-443	236	1	china	GPE
ijtc-443	237	1	78	CARDINAL
ijtc-443	237	2	101889	DATE
ijtc-443	238	1	https://doi.org/10.1016/j.irfa.2021.101889 luo	PERSON
ijtc-443	238	2	s.	GPE
ijtc-443	238	3	sun	PERSON
ijtc-443	238	4	zhou	PERSON
ijtc-443	238	5	r.	PERSON
ijtc-443	238	6	2022	CARDINAL
ijtc-443	240	1	china	GPE
ijtc-443	241	1	82, 102137	DATE
ijtc-443	242	1	https://doi.org/10.1016/j.irfa.2022.102137 maqbool	PERSON
ijtc-443	242	2	s., & zameer	ORG
ijtc-443	242	3	m. n. (	PERSON
ijtc-443	242	4	2018	DATE
ijtc-443	243	1	indian	NORP
ijtc-443	244	1	future business journal	ORG
ijtc-443	244	2	4(1	CARDINAL
ijtc-443	245	1	https://doi.org/10.1016/j.fbj.2017.12.002	ORG
ijtc-443	245	2	b. f.	PERSON
ijtc-443	245	3	c., & ghiță	ORG
ijtc-443	245	4	s.	PERSON
ijtc-443	245	5	2021	CARDINAL
ijtc-443	246	1	romanian	NORP
ijtc-443	247	1	55(3/2021	CARDINAL
ijtc-443	247	2	297–314	CARDINAL
ijtc-443	248	1	a., & la poza	ORG
ijtc-443	248	2	e. de	PERSON
ijtc-443	248	3	2022	CARDINAL
ijtc-443	250	1	174	CARDINAL
ijtc-443	250	2	121290	DATE
ijtc-443	251	1	b.	PERSON
ijtc-443	251	2	f. ter, & leong	PERSON
ijtc-443	251	3	2021	CARDINAL
ijtc-443	252	1	indonesian	NORP
ijtc-443	253	1	61, 102403	DATE
ijtc-443	254	1	https://doi.org/10.1016/j.ijinfomgt.2021.102403 ng	PERSON
ijtc-443	254	2	d.	NORP
ijtc-443	254	3	kauffman	GPE
ijtc-443	254	4	r. j.	PERSON
ijtc-443	254	5	griffin	PERSON
ijtc-443	254	6	& hedman	PERSON
ijtc-443	254	7	j.	PERSON
ijtc-443	254	8	2021	CARDINAL
ijtc-443	256	1	46, 101018	DATE
ijtc-443	257	1	https://doi.org/10.1016/j.elerap.2020.101018 omodero	ORG
ijtc-443	257	2	2021	CARDINAL
ijtc-443	259	1	31(4	DATE
ijtc-443	259	2	40–53	CARDINAL
ijtc-443	260	1	pandoyo	GPE
ijtc-443	260	2	kumala	GPE
ijtc-443	260	3	sofyan	NORP
ijtc-443	261	1	149	CARDINAL
ijtc-443	261	2	ilomata international journal of tax & accounting	ORG
ijtc-443	261	3	2017	CARDINAL
ijtc-443	263	1	247–259	CARDINAL
ijtc-443	264	1	https://doi.org/10.1007/978-1-4842-2949-1_10 pizzi	PERSON
ijtc-443	264	2	s.	PERSON
ijtc-443	264	3	corbo	GPE
ijtc-443	264	4	l., & caputo, a.	ORG
ijtc-443	264	5	2021	CARDINAL
ijtc-443	265	1	fintech	ORG
ijtc-443	266	1	281	CARDINAL
ijtc-443	266	2	125217	DATE
ijtc-443	267	1	n. y.	PERSON
ijtc-443	267	2	a. m.	PERSON
ijtc-443	267	3	2021	CARDINAL
ijtc-443	268	1	dalam perspektif	PERSON
ijtc-443	269	1	4(2	CARDINAL
ijtc-443	269	2	195–207	DATE
ijtc-443	270	1	d. t.	PERSON
ijtc-443	270	2	w., & satria	ORG
ijtc-443	270	3	r.	NORP
ijtc-443	270	4	2022	CARDINAL
ijtc-443	271	1	indonesia	GPE
ijtc-443	272	1	procedia computer science	ORG
ijtc-443	272	2	197	CARDINAL
ijtc-443	273	1	j. (	PERSON
ijtc-443	273	2	2017	CARDINAL
ijtc-443	274	1	fintech	ORG
ijtc-443	275	1	2017(081	CARDINAL
ijtc-443	276	1	e. l. c.	PERSON
ijtc-443	276	2	2020	DATE
ijtc-443	278	1	technovation	ORG
ijtc-443	278	2	98, 102155	DATE
ijtc-443	279	1	t. t.	PERSON
ijtc-443	279	2	wang	ORG
ijtc-443	279	3	j., & deladem	ORG
ijtc-443	279	4	t. g.	PERSON
ijtc-443	279	5	2019	DATE
ijtc-443	280	1	africa	LOC
ijtc-443	281	1	226	CARDINAL
ijtc-443	281	2	658–668	CARDINAL
ijtc-443	282	1	sugandi, e. a.	ORG
ijtc-443	282	2	2021	CARDINAL
ijtc-443	283	1	covid-19	PERSON
ijtc-443	283	2	indonesia	GPE
ijtc-443	283	3	1281	CARDINAL
ijtc-443	283	4	adbi working paper series	ORG
ijtc-443	284	1	b.	PERSON
ijtc-443	284	2	li	PERSON
ijtc-443	284	3	x.	GPE
ijtc-443	285	1	2018	DATE
ijtc-443	286	1	fintech	ORG
ijtc-443	286	2	korea	GPE
ijtc-443	286	3	us	GPE
ijtc-443	286	4	china	GPE
ijtc-443	287	1	38	DATE
ijtc-443	288	1	s. h.	PERSON
ijtc-443	288	2	rokhimakhumullah	GPE
ijtc-443	288	3	d. n. f., & ningsih	PERSON
ijtc-443	288	4	d. n. c.	PERSON
ijtc-443	288	5	2021	CARDINAL
ijtc-443	289	1	peran penggunaan teknologi	PERSON
ijtc-443	289	2	informasi	GPE
ijtc-443	289	3	ketertiban administrasi	PERSON
ijtc-443	289	4	dan kepatuhan perpajakan pada digital	PERSON
ijtc-443	290	1	jurnal akuntansi aktual	ORG
ijtc-443	290	2	8(2	CARDINAL
ijtc-443	290	3	97–106	CARDINAL
ijtc-443	291	1	r. s.	PERSON
ijtc-443	291	2	awaluddin	GPE
ijtc-443	291	3	m., & reniati	ORG
ijtc-443	292	1	2020	DATE
ijtc-443	294	1	jurnal akuntansi	PERSON
ijtc-443	294	2	23(3	CARDINAL
ijtc-443	294	3	409	CARDINAL
ijtc-443	295	1	https://doi.org/10.24912/ja.v23i3.611	NORP
ijtc-443	295	2	l., & wang	ORG
ijtc-443	295	3	s.	PERSON
ijtc-443	295	4	2022	CARDINAL
ijtc-443	297	1	china	GPE
ijtc-443	298	1	101258	DATE
ijtc-443	299	1	https://doi.org/10.1016/j.seps.2022.101258 zhang	PERSON
ijtc-443	299	2	chen	PERSON
ijtc-443	299	3	j.	PERSON
ijtc-443	299	4	han	NORP
ijtc-443	299	5	qian	PERSON
ijtc-443	299	6	m., guo	PERSON
ijtc-443	299	7	x.	GPE
ijtc-443	299	8	chen	PERSON
ijtc-443	299	9	r.	NORP
ijtc-443	299	10	xu	PERSON
ijtc-443	299	11	d., & chen	ORG
ijtc-443	299	12	2021	CARDINAL
ijtc-443	300	1	china	GPE
ijtc-443	301	1	103	CARDINAL
ijtc-443	301	2	105306	DATE