id	sid	eid	entity	type
ijtc-462	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-462	1	2	2714-9838	CARDINAL
ijtc-462	1	3	2714-9846	CARDINAL
ijtc-462	1	4	3	CARDINAL
ijtc-462	1	5	2	CARDINAL
ijtc-462	3	1	117	CARDINAL
ijtc-462	3	2	ilomata international journal of tax & accounting	ORG
ijtc-462	3	3	anwar pohan1	PERSON
ijtc-462	3	4	rahmi2	PERSON
ijtc-462	3	5	arimbhi3	PERSON
ijtc-462	3	6	ahmad junaidi4	PERSON
ijtc-462	4	1	ilmu	NORP
ijtc-462	4	2	sosial dan manajemen stiami	ORG
ijtc-462	4	3	indonesia	GPE
ijtc-462	4	4	anwar.phn@gmail.com1	ORG
ijtc-462	4	5	notika.rahmi@gmail.com2	NORP
ijtc-462	4	6	february 25	DATE
ijtc-462	4	7	2022	CARDINAL
ijtc-462	4	8	april 15	DATE
ijtc-462	4	9	2022	CARDINAL
ijtc-462	4	10	april 30	DATE
ijtc-462	4	11	2022	CARDINAL
ijtc-462	5	1	c.a.	GPE
ijtc-462	5	2	a.(2022	GPE
ijtc-462	7	1	ilomata international journal of tax and accounting	ORG
ijtc-462	7	2	3(2	CARDINAL
ijtc-462	7	3	117	CARDINAL
ijtc-462	10	1	indonesian	NORP
ijtc-462	11	1	2020	DATE
ijtc-462	11	2	19	CARDINAL
ijtc-462	13	1	four	CARDINAL
ijtc-462	13	2	first	ORDINAL
ijtc-462	14	1	second	ORDINAL
ijtc-462	15	1	third	ORDINAL
ijtc-462	16	1	fourth	ORDINAL
ijtc-462	17	1	cts	ORG
ijtc-462	19	1	4.0	CARDINAL
ijtc-462	20	1	indonesian	NORP
ijtc-462	20	2	alexeev & zakharov	ORG
ijtc-462	20	3	2022	CARDINAL
ijtc-462	20	4	2021	CARDINAL
ijtc-462	20	5	lahiri & yang	ORG
ijtc-462	20	6	2021	DATE
ijtc-462	20	7	2021	CARDINAL
ijtc-462	20	8	2021	CARDINAL
ijtc-462	21	1	indonesia	GPE
ijtc-462	22	1	indonesia	GPE
ijtc-462	23	1	118	CARDINAL
ijtc-462	23	2	ilomata international journal of tax & accounting	ORG
ijtc-462	23	3	febyani & widodo	ORG
ijtc-462	23	4	2020	DATE
ijtc-462	23	5	selvi	GPE
ijtc-462	23	6	2018	DATE
ijtc-462	23	7	yang et al.	PERSON
ijtc-462	23	8	2017	DATE
ijtc-462	24	1	2020	DATE
ijtc-462	24	2	2019	DATE
ijtc-462	25	1	indonesia	GPE
ijtc-462	25	2	adegboye et al.	LOC
ijtc-462	25	3	2022	CARDINAL
ijtc-462	25	4	jacobsson et al.	ORG
ijtc-462	25	5	2020	DATE
ijtc-462	25	6	knobel & meinzer	ORG
ijtc-462	25	7	2014	DATE
ijtc-462	25	8	nan et al.	GPE
ijtc-462	25	9	2022	CARDINAL
ijtc-462	26	1	indonesian	NORP
ijtc-462	26	2	indonesian	NORP
ijtc-462	26	3	indonesian	NORP
ijtc-462	26	4	singapore	GPE
ijtc-462	26	5	60%	PERCENT
ijtc-462	26	6	the approximately usd 75 billion	MONEY
ijtc-462	27	1	chang & sargsyan	ORG
ijtc-462	27	2	2022	CARDINAL
ijtc-462	27	3	matti et al.	PERSON
ijtc-462	27	4	2022	CARDINAL
ijtc-462	27	5	2015	DATE
ijtc-462	27	6	about 8%	PERCENT
ijtc-462	27	7	80%	PERCENT
ijtc-462	28	1	indonesia	GPE
ijtc-462	28	2	singapore	GPE
ijtc-462	28	3	2021	CARDINAL
ijtc-462	29	1	1	CARDINAL
ijtc-462	29	2	oecd	ORG
ijtc-462	29	3	june 2020	DATE
ijtc-462	29	4	1	CARDINAL
ijtc-462	29	5	2017-2019	DATE
ijtc-462	31	1	the ministry of finance	ORG
ijtc-462	31	2	indonesian	NORP
ijtc-462	32	1	1,300 trillion	CARDINAL
ijtc-462	32	2	2019	DATE
ijtc-462	33	1	indonesia	GPE
ijtc-462	33	2	2	CARDINAL
ijtc-462	33	3	indonesia	GPE
ijtc-462	33	4	o	DATE
ijtc-462	33	5	1	CARDINAL
ijtc-462	34	1	toyota	ORG
ijtc-462	34	2	1,2 tril	CARDINAL
ijtc-462	34	3	raja otomotif	PERSON
ijtc-462	34	4	2014	DATE
ijtc-462	34	5	2	CARDINAL
ijtc-462	35	1	asian	NORP
ijtc-462	35	2	2,5 tril	CARDINAL
ijtc-462	35	3	2239k	DATE
ijtc-462	36	1	2012	DATE
ijtc-462	36	2	119	CARDINAL
ijtc-462	36	3	ilomata international journal of tax & accounting	ORG
ijtc-462	36	4	3	CARDINAL
ijtc-462	37	1	yustinius prastowo	ORG
ijtc-462	37	2	indonesian	NORP
ijtc-462	37	3	150 tril	CARDINAL
ijtc-462	37	4	neraca	GPE
ijtc-462	37	5	2015	DATE
ijtc-462	37	6	16 september 2015	DATE
ijtc-462	37	7	2	CARDINAL
ijtc-462	37	8	indonesia	GPE
ijtc-462	38	1	indonesia	GPE
ijtc-462	39	1	covid-19	PERSON
ijtc-462	39	2	indonesia	GPE
ijtc-462	39	3	aditya	ORG
ijtc-462	39	4	2021	DATE
ijtc-462	39	5	2021	CARDINAL
ijtc-462	39	6	2020	DATE
ijtc-462	39	7	2021	CARDINAL
ijtc-462	39	8	2021	CARDINAL
ijtc-462	39	9	zarghami	PRODUCT
ijtc-462	39	10	2021	CARDINAL
ijtc-462	40	1	firstly	ORDINAL
ijtc-462	41	1	second	ORDINAL
ijtc-462	42	1	•	CARDINAL
ijtc-462	42	2	1	CARDINAL
ijtc-462	43	1	690.900-327	CARDINAL
ijtc-462	43	2	90%	PERCENT
ijtc-462	43	3	100%	PERCENT
ijtc-462	43	4	80%	PERCENT
ijtc-462	43	5	90%	PERCENT
ijtc-462	43	6	60%	PERCENT
ijtc-462	43	7	80%	PERCENT
ijtc-462	44	1	60%	PERCENT
ijtc-462	45	1	2021	CARDINAL
ijtc-462	46	1	2021	CARDINAL
ijtc-462	49	1	dgt 2	ORG
ijtc-462	49	2	berger sikora	PERSON
ijtc-462	49	3	2021	CARDINAL
ijtc-462	49	4	i.	PERSON
ijtc-462	50	1	3	CARDINAL
ijtc-462	50	2	2019	DATE
ijtc-462	50	3	2019	DATE
ijtc-462	50	4	i.	PERSON
ijtc-462	54	1	120	CARDINAL
ijtc-462	54	2	ilomata international journal of tax & accounting	ORG
ijtc-462	54	3	2019	DATE
ijtc-462	55	1	indonesia	GPE
ijtc-462	55	2	i. exchange of	ORG
ijtc-462	58	1	1	CARDINAL
ijtc-462	59	1	indonesia	GPE
ijtc-462	60	1	2	CARDINAL
ijtc-462	61	1	indonesian	NORP
ijtc-462	62	1	indonesia	GPE
ijtc-462	63	1	indonesia	GPE
ijtc-462	64	1	2019	DATE
ijtc-462	64	2	i. competent authority meetings ii	ORG
ijtc-462	67	1	4	CARDINAL
ijtc-462	67	2	2012	DATE
ijtc-462	68	1	ibnu wijaya	ORG
ijtc-462	68	2	2014	DATE
ijtc-462	69	1	2019	DATE
ijtc-462	70	1	butarbutar	ORG
ijtc-462	70	2	2017	DATE
ijtc-462	71	1	2019	DATE
ijtc-462	74	1	2019	DATE
ijtc-462	74	2	121	CARDINAL
ijtc-462	74	3	ilomata international journal of tax & accounting	ORG
ijtc-462	76	1	2019	DATE
ijtc-462	77	1	2019	DATE
ijtc-462	78	1	2019	DATE
ijtc-462	78	2	i.	PERSON
ijtc-462	79	1	annual	DATE
ijtc-462	81	1	2022	CARDINAL
ijtc-462	81	2	kumar et al.	PERSON
ijtc-462	81	3	2021	CARDINAL
ijtc-462	81	4	2022	CARDINAL
ijtc-462	81	5	2022	CARDINAL
ijtc-462	83	1	supreme court	ORG
ijtc-462	83	2	december 18, 2012	DATE
ijtc-462	84	1	2.5 trillion	CARDINAL
ijtc-462	84	2	creswell	ORG
ijtc-462	84	3	2019	DATE
ijtc-462	86	1	lincoln	ORG
ijtc-462	86	2	2018	DATE
ijtc-462	87	1	neuman	NORP
ijtc-462	87	2	2011	DATE
ijtc-462	90	1	2018	DATE
ijtc-462	90	2	2019	DATE
ijtc-462	91	1	aldo	PERSON
ijtc-462	91	2	1	CARDINAL
ijtc-462	91	3	fajry	PERSON
ijtc-462	91	4	indonesia	GPE
ijtc-462	91	5	cita	ORG
ijtc-462	91	6	2	CARDINAL
ijtc-462	91	7	bawono kristiaji	PERSON
ijtc-462	91	8	ddtc fiscal research	ORG
ijtc-462	91	9	3	CARDINAL
ijtc-462	91	10	alif	PERSON
ijtc-462	91	11	the stiami institute (	ORG
ijtc-462	91	12	4	CARDINAL
ijtc-462	91	13	swarum	PERSON
ijtc-462	91	14	5	CARDINAL
ijtc-462	92	1	otto	PERSON
ijtc-462	92	2	price waterhouse cooper	ORG
ijtc-462	92	3	indonesia	GPE
ijtc-462	92	4	6	CARDINAL
ijtc-462	95	1	122	CARDINAL
ijtc-462	95	2	ilomata international journal of tax & accounting	ORG
ijtc-462	95	3	161	CARDINAL
ijtc-462	95	4	indonesia	GPE
ijtc-462	96	1	2013	DATE
ijtc-462	96	2	st.	GPE
ijtc-462	96	3	petersburg	GPE
ijtc-462	96	4	russia	GPE
ijtc-462	96	5	oecd	ORG
ijtc-462	98	1	2014	DATE
ijtc-462	98	2	brisbane	GPE
ijtc-462	98	3	australia	GPE
ijtc-462	98	4	crs	PRODUCT
ijtc-462	100	1	indonesia	GPE
ijtc-462	102	1	indonesia	GPE
ijtc-462	102	2	60	CARDINAL
ijtc-462	102	3	125	CARDINAL
ijtc-462	102	4	indonesia	GPE
ijtc-462	102	5	iga	ORG
ijtc-462	102	6	1b	CARDINAL
ijtc-462	102	7	wibowo	ORG
ijtc-462	102	8	2017	DATE
ijtc-462	103	1	39	CARDINAL
ijtc-462	104	1	indonesia	GPE
ijtc-462	104	2	9	CARDINAL
ijtc-462	106	1	159	CARDINAL
ijtc-462	106	2	indonesia	GPE
ijtc-462	107	1	indonesia	GPE
ijtc-462	107	2	one	CARDINAL
ijtc-462	107	3	first	ORDINAL
ijtc-462	107	4	malaysia	GPE
ijtc-462	107	5	singapore	GPE
ijtc-462	108	1	southeast asia	LOC
ijtc-462	108	2	thailand	GPE
ijtc-462	108	3	vietnam	GPE
ijtc-462	108	4	philippines	GPE
ijtc-462	108	5	cambodia	GPE
ijtc-462	109	1	thailand	GPE
ijtc-462	109	2	2023	CARDINAL
ijtc-462	110	1	vietnam	GPE
ijtc-462	110	2	philippines	GPE
ijtc-462	110	3	cambodia	GPE
ijtc-462	110	4	2020a	DATE
ijtc-462	111	1	•	CARDINAL
ijtc-462	111	2	indonesia	GPE
ijtc-462	111	3	one	CARDINAL
ijtc-462	112	1	three	CARDINAL
ijtc-462	114	1	dgt	PERSON
ijtc-462	116	1	https://www.ilomata.org/index.php/ijtc automatic exchange of information review	ORG
ijtc-462	116	2	123	CARDINAL
ijtc-462	116	3	ilomata international journal of tax & accounting	ORG
ijtc-462	116	4	3	CARDINAL
ijtc-462	116	5	2016-2018	DATE
ijtc-462	117	1	indonesia	GPE
ijtc-462	117	2	indonesia	GPE
ijtc-462	117	3	3	CARDINAL
ijtc-462	117	4	the last 3 years	DATE
ijtc-462	118	1	dgt	PERSON
ijtc-462	119	1	indonesia	GPE
ijtc-462	119	2	2018	DATE
ijtc-462	122	1	2020	DATE
ijtc-462	122	2	indonesia	GPE
ijtc-462	122	3	78	CARDINAL
ijtc-462	122	4	indonesian	NORP
ijtc-462	122	5	indonesian	NORP
ijtc-462	123	1	indonesia	GPE
ijtc-462	123	2	71	CARDINAL
ijtc-462	124	1	3	CARDINAL
ijtc-462	124	2	the past year	DATE
ijtc-462	125	1	first	ORDINAL
ijtc-462	126	1	indonesia	GPE
ijtc-462	126	2	one tax year	DATE
ijtc-462	127	1	2020	DATE
ijtc-462	127	2	indonesia	GPE
ijtc-462	127	3	5	CARDINAL
ijtc-462	128	1	indonesia	GPE
ijtc-462	129	1	second	ORDINAL
ijtc-462	131	1	2020	DATE
ijtc-462	131	2	indonesia	GPE
ijtc-462	131	3	48	CARDINAL
ijtc-462	132	1	indonesia	GPE
ijtc-462	132	2	26	CARDINAL
ijtc-462	133	1	third	ORDINAL
ijtc-462	134	1	cts	ORG
ijtc-462	135	1	crs	ORG
ijtc-462	136	1	dgt	PERSON
ijtc-462	136	2	124	CARDINAL
ijtc-462	136	3	ilomata international journal of tax & accounting	ORG
ijtc-462	138	1	ddtcnews	ORG
ijtc-462	138	2	2021	DATE
ijtc-462	138	3	november 2020	DATE
ijtc-462	139	1	john hutagaol	PERSON
ijtc-462	139	2	indonesia	GPE
ijtc-462	139	3	2020	DATE
ijtc-462	140	1	early november 2020	DATE
ijtc-462	141	1	covid-19	PERSON
ijtc-462	141	2	october 2020	DATE
ijtc-462	142	1	john hutagaol	PERSON
ijtc-462	142	2	dgt	PERSON
ijtc-462	142	3	less than a month	DATE
ijtc-462	143	1	cts	ORG
ijtc-462	144	1	aldo	PERSON
ijtc-462	145	1	second	ORDINAL
ijtc-462	145	2	aldo	PERSON
ijtc-462	150	1	first	ORDINAL
ijtc-462	150	2	today	DATE
ijtc-462	151	1	third	ORDINAL
ijtc-462	152	1	cts	ORG
ijtc-462	152	2	aldo	PERSON
ijtc-462	152	3	september 30, 2020	DATE
ijtc-462	153	1	one	CARDINAL
ijtc-462	155	1	aldo	PERSON
ijtc-462	155	2	indonesia	GPE
ijtc-462	155	3	39	CARDINAL
ijtc-462	156	1	3	CARDINAL
ijtc-462	156	2	indonesia	GPE
ijtc-462	157	1	three	CARDINAL
ijtc-462	158	1	aldo	PERSON
ijtc-462	158	2	125	CARDINAL
ijtc-462	158	3	ilomata international journal of tax & accounting	ORG
ijtc-462	158	4	cts	ORG
ijtc-462	159	1	1	CARDINAL
ijtc-462	160	1	2	CARDINAL
ijtc-462	161	1	the end of the year 3	DATE
ijtc-462	162	1	4	CARDINAL
ijtc-462	165	1	otto	PERSON
ijtc-462	165	2	waterhouse cooper	PERSON
ijtc-462	165	3	one	CARDINAL
ijtc-462	165	4	2019	DATE
ijtc-462	165	5	at least two	CARDINAL
ijtc-462	170	1	indonesia	GPE
ijtc-462	172	1	three	CARDINAL
ijtc-462	172	2	berger & sikora	ORG
ijtc-462	172	3	1994	DATE
ijtc-462	172	4	a.	PERSON
ijtc-462	172	5	g20	ORG
ijtc-462	172	6	oecd	ORG
ijtc-462	172	7	cts	ORG
ijtc-462	173	1	aldo	PERSON
ijtc-462	173	2	cts	ORG
ijtc-462	174	1	greenland	GPE
ijtc-462	174	2	indonesian	NORP
ijtc-462	176	1	aldo	PERSON
ijtc-462	176	2	cooperatives	ORG
ijtc-462	178	1	126	CARDINAL
ijtc-462	178	2	ilomata international journal of tax & accounting	ORG
ijtc-462	178	3	indonesia	GPE
ijtc-462	182	1	desite	ORG
ijtc-462	182	2	covid-19	DATE
ijtc-462	183	1	the financial services authority	ORG
ijtc-462	184	1	indonesia	GPE
ijtc-462	184	2	103	CARDINAL
ijtc-462	184	3	85	CARDINAL
ijtc-462	184	4	the ministry of finance	ORG
ijtc-462	184	5	john hutagaol	PERSON
ijtc-462	185	1	the end of august 2020	DATE
ijtc-462	186	1	this year	DATE
ijtc-462	186	2	two months	DATE
ijtc-462	186	3	the end of last month	DATE
ijtc-462	187	1	the end of november 2020	DATE
ijtc-462	189	1	the tax authority	ORG
ijtc-462	189	2	2018	DATE
ijtc-462	189	3	this year	DATE
ijtc-462	189	4	103	CARDINAL
ijtc-462	190	1	85	CARDINAL
ijtc-462	191	1	2018	DATE
ijtc-462	191	2	more than 1.6 million	QUANTITY
ijtc-462	191	3	more than 246.6 billion euros	MONEY
ijtc-462	191	4	2020b	DATE
ijtc-462	192	1	dgt	PERSON
ijtc-462	194	1	eoi & aeoi	ORG
ijtc-462	194	2	aldo	PERSON
ijtc-462	194	3	the organization de coopération et de dévelopment	ORG
ijtc-462	194	4	oecd	ORG
ijtc-462	194	5	france	GPE
ijtc-462	194	6	covid-19	ORG
ijtc-462	195	1	indonesia	GPE
ijtc-462	195	2	france	GPE
ijtc-462	196	1	the last 3 to 4 months	DATE
ijtc-462	197	1	alif ramadhan	PERSON
ijtc-462	197	2	firstly	ORDINAL
ijtc-462	198	1	aldo	PERSON
ijtc-462	198	2	127	CARDINAL
ijtc-462	198	3	ilomata international journal of tax & accounting	ORG
ijtc-462	199	1	dgt	PERSON
ijtc-462	199	2	dgt	PERSON
ijtc-462	199	3	indonesia	GPE
ijtc-462	201	1	aldo	PERSON
ijtc-462	202	1	indonesia	GPE
ijtc-462	206	1	dgt	PERSON
ijtc-462	207	1	aldo	PERSON
ijtc-462	207	2	hundreds	CARDINAL
ijtc-462	212	1	eoi & aeoi	ORG
ijtc-462	212	2	aldo	PERSON
ijtc-462	212	3	i.	PERSON
ijtc-462	214	1	two	CARDINAL
ijtc-462	214	2	indonesia	GPE
ijtc-462	214	3	singapore	GPE
ijtc-462	215	1	2	CARDINAL
ijtc-462	215	2	indonesia	GPE
ijtc-462	217	1	dgt	PERSON
ijtc-462	218	1	panama	GPE
ijtc-462	221	1	39	CARDINAL
ijtc-462	221	2	128	CARDINAL
ijtc-462	221	3	ilomata international journal of tax & accounting	ORG
ijtc-462	222	1	aldo	PERSON
ijtc-462	227	1	one	CARDINAL
ijtc-462	228	1	i.	PERSON
ijtc-462	232	1	aldo	PERSON
ijtc-462	233	1	ddtc fiscal research	ORG
ijtc-462	236	1	2018-2020	DATE
ijtc-462	236	2	1.1	CARDINAL
ijtc-462	236	3	2017-2018	DATE
ijtc-462	236	4	9.89%(2017	CARDINAL
ijtc-462	236	5	10.24%(2018	DATE
ijtc-462	236	6	2017 2018	DATE
ijtc-462	236	7	2019	DATE
ijtc-462	236	8	2020	DATE
ijtc-462	236	9	pertumbuhan %	PERCENT
ijtc-462	236	10	4,6 13	DATE
ijtc-462	236	11	16,9	CARDINAL
ijtc-462	237	1	1518,8 1546,1 1285,1 %	DATE
ijtc-462	239	1	8,33	CARDINAL
ijtc-462	239	2	200	CARDINAL
ijtc-462	239	3	1400 1600 1800	DATE
ijtc-462	239	4	129	CARDINAL
ijtc-462	239	5	ilomata international journal of tax & accounting	ORG
ijtc-462	240	1	2019	CARDINAL
ijtc-462	240	2	2020	DATE
ijtc-462	240	3	9.76%(2019	CARDINAL
ijtc-462	242	1	2018	DATE
ijtc-462	243	1	2020	DATE
ijtc-462	243	2	19	CARDINAL
ijtc-462	243	3	2018	DATE
ijtc-462	244	1	djp	ORG
ijtc-462	244	2	john hutagaol	PERSON
ijtc-462	244	3	2020	DATE
ijtc-462	244	4	the third year	DATE
ijtc-462	244	5	indonesia	GPE
ijtc-462	245	1	covid-19	PRODUCT
ijtc-462	246	1	indonesia	GPE
ijtc-462	246	2	103	CARDINAL
ijtc-462	246	3	85	CARDINAL
ijtc-462	247	1	john	PERSON
ijtc-462	247	2	previous years	DATE
ijtc-462	247	3	covid-19	PRODUCT
ijtc-462	247	4	august	DATE
ijtc-462	248	1	john hutagaol	PERSON
ijtc-462	248	2	2 months	DATE
ijtc-462	249	1	covid-19	PRODUCT
ijtc-462	250	1	the ministry of finance	ORG
ijtc-462	250	2	the end of november 2020	DATE
ijtc-462	250	3	2020	DATE
ijtc-462	251	1	pratama-kreston tax research institute	ORG
ijtc-462	251	2	prianto	GPE
ijtc-462	251	3	budi saptono	PERSON
ijtc-462	252	1	dgt	PERSON
ijtc-462	254	1	first	ORDINAL
ijtc-462	254	2	nik	PERSON
ijtc-462	255	1	second	ORDINAL
ijtc-462	256	1	2018	DATE
ijtc-462	256	2	2019	DATE
ijtc-462	256	3	2022	CARDINAL
ijtc-462	257	1	3	CARDINAL
ijtc-462	257	2	two	CARDINAL
ijtc-462	259	1	one	CARDINAL
ijtc-462	259	2	one	CARDINAL
ijtc-462	260	1	1	CARDINAL
ijtc-462	260	2	2017	CARDINAL
ijtc-462	263	1	130	CARDINAL
ijtc-462	263	2	ilomata international journal of tax & accounting	ORG
ijtc-462	263	3	aldo	PERSON
ijtc-462	263	4	one	CARDINAL
ijtc-462	263	5	one	CARDINAL
ijtc-462	266	1	dgt	PERSON
ijtc-462	266	2	cts	ORG
ijtc-462	266	3	dgt	PERSON
ijtc-462	267	1	aldo	PERSON
ijtc-462	267	2	indonesia	GPE
ijtc-462	267	3	cts	ORG
ijtc-462	267	4	every year	DATE
ijtc-462	271	1	indonesia	GPE
ijtc-462	271	2	oecd	ORG
ijtc-462	274	1	the asian agri group	ORG
ijtc-462	274	2	100%	PERCENT
ijtc-462	275	1	4	CARDINAL
ijtc-462	275	2	indonesia	GPE
ijtc-462	276	1	indonesia	GPE
ijtc-462	276	2	1	CARDINAL
ijtc-462	277	1	aldo	PERSON
ijtc-462	277	2	dgt	PERSON
ijtc-462	279	1	one	CARDINAL
ijtc-462	280	1	indonesia	GPE
ijtc-462	280	2	singaporeans	NORP
ijtc-462	280	3	singapore	GPE
ijtc-462	283	1	131	CARDINAL
ijtc-462	283	2	ilomata international journal of tax & accounting	ORG
ijtc-462	283	3	the singapore tax office	ORG
ijtc-462	283	4	singapore	GPE
ijtc-462	285	1	the 90 days	DATE
ijtc-462	286	1	2	CARDINAL
ijtc-462	286	2	first	ORDINAL
ijtc-462	287	1	second	ORDINAL
ijtc-462	288	1	third	ORDINAL
ijtc-462	289	1	2	CARDINAL
ijtc-462	289	2	four	CARDINAL
ijtc-462	289	3	first	ORDINAL
ijtc-462	290	1	second	ORDINAL
ijtc-462	291	1	third	ORDINAL
ijtc-462	292	1	fourth	ORDINAL
ijtc-462	293	1	first	ORDINAL
ijtc-462	293	2	one	CARDINAL
ijtc-462	296	1	indonesia	GPE
ijtc-462	297	1	indonesia	GPE
ijtc-462	298	1	second	ORDINAL
ijtc-462	299	1	indonesian	NORP
ijtc-462	299	2	9	CARDINAL
ijtc-462	299	3	1	CARDINAL
ijtc-462	302	1	https://www.ilomata.org/index.php/ijtc automatic exchange of information review	ORG
ijtc-462	302	2	132	CARDINAL
ijtc-462	302	3	ilomata international journal of tax & accounting	ORG
ijtc-462	302	4	third	ORDINAL
ijtc-462	302	5	indonesia	GPE
ijtc-462	302	6	the standard automatic exchange	ORG
ijtc-462	302	7	2018	DATE
ijtc-462	306	1	oecd	ORG
ijtc-462	307	1	2016	DATE
ijtc-462	308	1	indonesia	GPE
ijtc-462	309	1	indonesia	GPE
ijtc-462	310	1	fourth	ORDINAL
ijtc-462	310	2	hundreds	CARDINAL
ijtc-462	313	1	dgt	PERSON
ijtc-462	314	1	2018	DATE
ijtc-462	316	1	indonesia	GPE
ijtc-462	316	2	2018	DATE
ijtc-462	316	3	2,742 trillion	CARDINAL
ijtc-462	316	4	3,574 trillion	CARDINAL
ijtc-462	317	1	approximately 5 trillion rupiah	MONEY
ijtc-462	320	1	aldo	PERSON
ijtc-462	320	2	2017	DATE
ijtc-462	323	1	5	CARDINAL
ijtc-462	323	2	133	CARDINAL
ijtc-462	323	3	ilomata international journal of tax & accounting	ORG
ijtc-462	325	1	aldo	PERSON
ijtc-462	325	2	1	CARDINAL
ijtc-462	325	3	2017	DATE
ijtc-462	325	4	9	CARDINAL
ijtc-462	325	5	2017	DATE
ijtc-462	325	6	indonesia	GPE
ijtc-462	325	7	the ministry of finance	ORG
ijtc-462	325	8	039	CARDINAL
ijtc-462	326	1	indonesia	GPE
ijtc-462	326	2	2018	DATE
ijtc-462	326	3	9	CARDINAL
ijtc-462	326	4	august 23, 2017	DATE
ijtc-462	326	5	1	CARDINAL
ijtc-462	327	1	a.	PERSON
ijtc-462	327	2	the end of the era	DATE
ijtc-462	327	3	indonesia	GPE
ijtc-462	327	4	cts	ORG
ijtc-462	327	5	cts	ORG
ijtc-462	327	6	every year	DATE
ijtc-462	327	7	cts	ORG
ijtc-462	334	1	aldo	PERSON
ijtc-462	335	1	indonesian	NORP
ijtc-462	335	2	australia	GPE
ijtc-462	339	1	first	ORDINAL
ijtc-462	340	1	second	ORDINAL
ijtc-462	340	2	third	ORDINAL
ijtc-462	341	1	third	ORDINAL
ijtc-462	341	2	maydiana, 2022	LAW
ijtc-462	342	1	1	CARDINAL
ijtc-462	343	1	singapore	GPE
ijtc-462	343	2	134	CARDINAL
ijtc-462	343	3	ilomata international journal of tax & accounting	ORG
ijtc-462	343	4	indonesian	NORP
ijtc-462	344	1	2020	DATE
ijtc-462	344	2	19	CARDINAL
ijtc-462	345	1	indonesia	GPE
ijtc-462	346	1	2	CARDINAL
ijtc-462	347	1	four	CARDINAL
ijtc-462	347	2	first	ORDINAL
ijtc-462	348	1	second	ORDINAL
ijtc-462	349	1	third	ORDINAL
ijtc-462	350	1	fourth	ORDINAL
ijtc-462	351	1	3	CARDINAL
ijtc-462	351	2	cts	ORG
ijtc-462	351	3	every year	DATE
ijtc-462	351	4	cts	ORG
ijtc-462	353	1	1	CARDINAL
ijtc-462	354	1	one	CARDINAL
ijtc-462	357	1	2	CARDINAL
ijtc-462	357	2	first	ORDINAL
ijtc-462	357	3	second	ORDINAL
ijtc-462	357	4	third	ORDINAL
ijtc-462	357	5	fourth	ORDINAL
ijtc-462	357	6	the kup law and	ORG
ijtc-462	357	7	fifth	ORDINAL
ijtc-462	357	8	aritonang	GPE
ijtc-462	357	9	2020	DATE
ijtc-462	358	1	3	CARDINAL
ijtc-462	359	1	indonesian	NORP
ijtc-462	360	1	4	CARDINAL
ijtc-462	360	2	indonesia	GPE
ijtc-462	361	1	oecd	ORG
ijtc-462	361	2	indonesia	GPE
ijtc-462	362	1	https://www.ilomata.org/index.php/ijtc automatic exchange of information review	ORG
ijtc-462	362	2	135	CARDINAL
ijtc-462	362	3	ilomata international journal of tax & accounting	ORG
ijtc-462	362	4	adegboye	GPE
ijtc-462	362	5	a.	GPE
ijtc-462	362	6	s.	PERSON
ijtc-462	362	7	k.	PERSON
ijtc-462	362	8	2022	CARDINAL
ijtc-462	363	1	subsaharan africa	GPE
ijtc-462	364	1	102329	DATE
ijtc-462	365	1	https://doi.org/10.1016/j.telpol.2022.102329 aditya	PERSON
ijtc-462	365	2	g. n. i. a.	PERSON
ijtc-462	365	3	2021	CARDINAL
ijtc-462	366	1	kebijakan insentif	PERSON
ijtc-462	366	2	pajak	NORP
ijtc-462	366	3	penghasilan di masa	PERSON
ijtc-462	366	4	covid-19	DATE
ijtc-462	367	1	jurnal ekonomi	PERSON
ijtc-462	367	2	dan bisnis	PERSON
ijtc-462	367	3	8(2	DATE
ijtc-462	367	4	155–162	CARDINAL
ijtc-462	368	1	m., & zakharov	ORG
ijtc-462	368	2	2022	CARDINAL
ijtc-462	371	1	197	CARDINAL
ijtc-462	371	2	472	CARDINAL
ijtc-462	371	3	492	CARDINAL
ijtc-462	372	1	de pascale	PERSON
ijtc-462	372	2	n.	PERSON
ijtc-462	372	3	2021	CARDINAL
ijtc-462	374	1	101	CARDINAL
ijtc-462	374	2	105543	DATE
ijtc-462	375	1	https://doi.org/10.1016/j.econmod.2021.105543 aritonang	GPE
ijtc-462	375	2	j. (2020	ORG
ijtc-462	376	1	penyebab kekalahan djp pada	PERSON
ijtc-462	376	2	sehubungan dengan penetapan	PERSON
ijtc-462	376	3	secara jabatan	PERSON
ijtc-462	377	1	simposium nasional keuangan	ORG
ijtc-462	377	2	953–973	CARDINAL
ijtc-462	379	1	2020	DATE
ijtc-462	380	1	djp	ORG
ijtc-462	380	2	akan kembali	PERSON
ijtc-462	380	3	bertukar data aeoi	ORG
ijtc-462	380	4	mulai bulan depan	ORG
ijtc-462	381	1	asosiasi	PERSON
ijtc-462	381	2	tinggi seluruh	PERSON
ijtc-462	381	3	indonesia	GPE
ijtc-462	382	1	https://atpetsi.or.id/djp-akan-kembali-bertukar-dataaeoi-mulai-bulan-depan berger	PERSON
ijtc-462	382	2	l. a.	PERSON
ijtc-462	382	3	m. j.	PERSON
ijtc-462	382	4	1994	DATE
ijtc-462	383	1	1st	ORDINAL
ijtc-462	384	1	mcgraw-hill	ORG
ijtc-462	385	1	https://www.amazon.com/change-managementhandbook-corporate-transformation/dp/1556239750 brown	FAC
ijtc-462	385	2	k. b.	PERSON
ijtc-462	385	3	2012	DATE
ijtc-462	386	1	k. b. brown	PERSON
ijtc-462	387	1	springer netherlands	GPE
ijtc-462	388	1	https://doi.org/10.1007/978-94-007-2342-9 butarbutar	PERSON
ijtc-462	388	2	r.	NORP
ijtc-462	388	3	2017	CARDINAL
ijtc-462	389	1	hukum pajak	ORG
ijtc-462	389	2	indonesia	GPE
ijtc-462	389	3	dan internasional (	PERSON
ijtc-462	389	4	o. d. putri	ORG
ijtc-462	389	5	ed	PERSON
ijtc-462	390	1	gramata publishing	ORG
ijtc-462	391	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1146222 chang	PERSON
ijtc-462	391	2	r.	PERSON
ijtc-462	391	3	2022	CARDINAL
ijtc-462	393	1	economics & finance	ORG
ijtc-462	393	2	80	CARDINAL
ijtc-462	393	3	1–11	CARDINAL
ijtc-462	394	1	y. m.	PERSON
ijtc-462	394	2	j. (2020	ORG
ijtc-462	395	1	peran aeoi	PERSON
ijtc-462	395	2	dalam keterbukaan	PERSON
ijtc-462	395	3	informasi	GPE
ijtc-462	395	4	untuk meningkatkan penerimaan	PERSON
ijtc-462	395	5	indonesia	GPE
ijtc-462	396	1	jurnal administrasii publik	PERSON
ijtc-462	396	2	2(2	CARDINAL
ijtc-462	396	3	147	CARDINAL
ijtc-462	396	4	159	CARDINAL
ijtc-462	396	5	2021	CARDINAL
ijtc-462	397	1	japan	GPE
ijtc-462	398	1	3	CARDINAL
ijtc-462	398	2	100082	DATE
ijtc-462	399	1	l.	PERSON
ijtc-462	399	2	plesner rossing	PERSON
ijtc-462	399	3	j. c., & hoffjan	PERSON
ijtc-462	399	4	2022	CARDINAL
ijtc-462	401	1	international journal of accounting information systems	ORG
ijtc-462	401	2	44, 100546	DATE
ijtc-462	402	1	https://doi.org/10.1016/j.accinf.2021.100546 indahsari	PERSON
ijtc-462	402	2	d. n., & fitriandi	ORG
ijtc-462	402	3	2021	CARDINAL
ijtc-462	403	1	kebijakan insentif	PERSON
ijtc-462	403	2	136	CARDINAL
ijtc-462	403	3	ilomata international journal of tax & accounting	ORG
ijtc-462	403	4	covid-19	ORG
ijtc-462	403	5	ppn	NORP
ijtc-462	404	1	dan keuangan	PERSON
ijtc-462	404	2	negara	GPE
ijtc-462	404	3	pkn	ORG
ijtc-462	404	4	3(1	CARDINAL
ijtc-462	405	1	https://doi.org/10.31092/jpkn.v3i1.1202 ispriyarso	GPE
ijtc-462	405	2	2020	DATE
ijtc-462	406	1	dan penghindaran	PERSON
ijtc-462	407	1	masalah-masalah hukum	ORG
ijtc-462	407	2	172–179	CARDINAL
ijtc-462	408	1	s.	PERSON
ijtc-462	408	2	2020	DATE
ijtc-462	410	1	transportation business & management	ORG
ijtc-462	410	2	35	CARDINAL
ijtc-462	410	3	100429	DATE
ijtc-462	411	1	a., & meinzer	ORG
ijtc-462	411	2	m. (2014).	ORG
ijtc-462	415	1	https://www.taxjustice.net/wp-content/uploads/2013/04/aie-an-opportunity-fordeveloping-countries.pdf kumar	PERSON
ijtc-462	415	2	s.	PERSON
ijtc-462	415	3	pandey, n., lim	PERSON
ijtc-462	415	4	w. m.	PERSON
ijtc-462	415	5	chatterjee	GPE
ijtc-462	415	6	a. n.	PERSON
ijtc-462	415	7	2021	CARDINAL
ijtc-462	418	1	journal of business research	ORG
ijtc-462	418	2	134	CARDINAL
ijtc-462	418	3	275–287	CARDINAL
ijtc-462	419	1	2021	CARDINAL
ijtc-462	420	1	covid-19	PERSON
ijtc-462	420	2	new york	GPE
ijtc-462	421	1	international journal of forecasting	ORG
ijtc-462	422	1	f., & saurí	ORG
ijtc-462	422	2	s.	PERSON
ijtc-462	422	3	2021	CARDINAL
ijtc-462	423	1	barcelona	GPE
ijtc-462	424	1	the transportation research board	ORG
ijtc-462	424	2	2675(10	CARDINAL
ijtc-462	424	3	642–655	CARDINAL
ijtc-462	425	1	matti	ORG
ijtc-462	425	2	s.	PERSON
ijtc-462	425	3	j., & larsson	ORG
ijtc-462	425	4	j.	PERSON
ijtc-462	425	5	2022	CARDINAL
ijtc-462	427	1	sweden	GPE
ijtc-462	428	1	environmental science & policy	ORG
ijtc-462	428	2	132	CARDINAL
ijtc-462	428	3	181–189	CARDINAL
ijtc-462	429	1	a.	PERSON
ijtc-462	429	2	2022	CARDINAL
ijtc-462	430	1	menyoroti tantangan	PERSON
ijtc-462	430	2	besar pertukaran	ORG
ijtc-462	430	3	informasi	GPE
ijtc-462	431	1	5	CARDINAL
ijtc-462	432	1	moleong	PERSON
ijtc-462	432	2	l. j. (	PERSON
ijtc-462	432	3	2018	DATE
ijtc-462	433	1	metodologi penelitian kualitatif	PERSON
ijtc-462	433	2	38th	ORDINAL
ijtc-462	434	1	remaja rosdakarya	PERSON
ijtc-462	435	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305 nan	GPE
ijtc-462	435	2	d.	NORP
ijtc-462	435	3	j., zhang	PERSON
ijtc-462	435	4	j., wang	PERSON
ijtc-462	435	5	w.	PERSON
ijtc-462	435	6	2022	CARDINAL
ijtc-462	437	1	8	CARDINAL
ijtc-462	437	2	1370–1380	CARDINAL
ijtc-462	438	1	a.	PERSON
ijtc-462	438	2	2021	CARDINAL
ijtc-462	439	1	burundi	GPE
ijtc-462	440	1	african	NORP
ijtc-462	440	2	13	DATE
ijtc-462	441	1	neraca	GPE
ijtc-462	441	2	a.	PERSON
ijtc-462	441	3	2015, september 16	DATE
ijtc-462	442	1	indonesia	GPE
ijtc-462	442	2	t. okezone	ORG
ijtc-462	442	3	15	CARDINAL
ijtc-462	443	1	https://economy.okezone.com/read/2015/09/16/20/1215476/praktiktransfer-pricing-sebabkan-indonesia-rugi-rp100-t neuman	PERSON
ijtc-462	443	2	w. l. (	PERSON
ijtc-462	443	3	2011	DATE
ijtc-462	444	1	7th	ORDINAL
ijtc-462	445	1	pearson education	ORG
ijtc-462	446	1	https://www.pearson.com/us/highereducation/program/neuman-social-research-methods-qualitative-and-quantitativehttps://www.ilomata.org/index.php/ijtc automatic exchange of information review	ORG
ijtc-462	446	2	137	CARDINAL
ijtc-462	446	3	ilomata international journal of tax & accounting	ORG
ijtc-462	446	4	s.	PERSON
ijtc-462	446	5	2019, march 18	DATE
ijtc-462	447	1	sri mulyani kejar	PERSON
ijtc-462	447	2	dana wni	PERSON
ijtc-462	447	3	1.300	CARDINAL
ijtc-462	447	4	t di luar negeri	ORG
ijtc-462	448	1	cnbc	ORG
ijtc-462	448	2	indonesia	GPE
ijtc-462	448	3	6	CARDINAL
ijtc-462	448	4	https://www.cnbcindonesia.com/news/20190318111021-4-61249/srimulyani-kejar-temuan-dana-wni-rp-1300-t-di-luar-negeri	NORP
ijtc-462	448	5	2020	DATE
ijtc-462	449	1	kebijakan	GPE
ijtc-462	449	2	indonesia menanggapi	ORG
ijtc-462	449	3	covid-19	PERSON
ijtc-462	449	4	manfaat bagi wajib pajak	ORG
ijtc-462	450	1	30(9	DATE
ijtc-462	450	2	2216	CARDINAL
ijtc-462	451	1	c. a.	PERSON
ijtc-462	451	2	2019	DATE
ijtc-462	452	1	2nd	ORDINAL
ijtc-462	453	1	gramedia pustaka utama	ORG
ijtc-462	454	1	https://ebooks.gramedia.com/books/pedoman-lengkap-pajak-internasional-ed-revisi	NORP
ijtc-462	454	2	c. a.	PERSON
ijtc-462	454	3	2021	CARDINAL
ijtc-462	455	1	kebijakan dan administrasi	PERSON
ijtc-462	455	2	daerah di	PERSON
ijtc-462	455	3	indonesia	GPE
ijtc-462	455	4	1st	ORDINAL
ijtc-462	456	1	gramedia pustaka utama	ORG
ijtc-462	457	1	j. (	PERSON
ijtc-462	457	2	2012	DATE
ijtc-462	458	1	mahkamah agung	PERSON
ijtc-462	459	1	2239k	DATE
ijtc-462	459	2	2012	DATE
ijtc-462	459	3	679	CARDINAL
ijtc-462	460	1	mahkamah agung	PERSON
ijtc-462	461	1	668f52.html	CARDINAL
ijtc-462	461	2	selvi	LANGUAGE
ijtc-462	462	1	2018	DATE
ijtc-462	463	1	di bidang perpajakan	ORG
ijtc-462	464	1	1(1	CARDINAL
ijtc-462	464	2	128–133	CARDINAL
ijtc-462	465	1	https://doi.org/10.31334/trans.v1i1.144 siswanto	PERSON
ijtc-462	465	2	2022	CARDINAL
ijtc-462	465	3	february 13	DATE
ijtc-462	466	1	ini kekurangan	PERSON
ijtc-462	466	2	dalam memanfaatkan	PERSON
ijtc-462	467	1	kontan	GPE
ijtc-462	467	2	5	CARDINAL
ijtc-462	467	3	b.	PERSON
ijtc-462	467	4	s.	PERSON
ijtc-462	467	5	m.	PERSON
ijtc-462	467	6	2022	CARDINAL
ijtc-462	469	1	journal of international accounting	ORG
ijtc-462	469	2	100471	DATE
ijtc-462	470	1	https://doi.org/10.1016/j.intaccaudtax.2022.100471 stefano	PERSON
ijtc-462	470	2	g. da s.	PERSON
ijtc-462	470	3	antunes	PERSON
ijtc-462	470	4	t. dos s.	PERSON
ijtc-462	470	5	d. p.	PERSON
ijtc-462	470	6	morandi	PERSON
ijtc-462	470	7	m. i. w. m.	PERSON
ijtc-462	470	8	f. s.	PERSON
ijtc-462	470	9	2022	CARDINAL
ijtc-462	472	1	british	NORP
ijtc-462	472	2	101001	DATE
ijtc-462	473	1	https://doi.org/10.1016/j.bar.2021.101001	CARDINAL
ijtc-462	474	1	2019	DATE
ijtc-462	475	1	metode penelitian	PERSON
ijtc-462	475	2	kuantitatif kualitatif	PERSON
ijtc-462	475	3	dan r&d	PERSON
ijtc-462	476	1	alfabeta	PERSON
ijtc-462	477	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	CARDINAL
ijtc-462	478	1	2019	DATE
ijtc-462	480	1	jurnal reformasi administrasi	PERSON
ijtc-462	480	2	6(2	CARDINAL
ijtc-462	480	3	114–123	CARDINAL
ijtc-462	481	1	e.	PERSON
ijtc-462	481	2	2020a	DATE
ijtc-462	482	1	tiga tahun berjalan	PERSON
ijtc-462	482	2	ini perkembangan	PERSON
ijtc-462	482	3	informasi	GPE
ijtc-462	483	1	ekonomi bisnis	ORG
ijtc-462	484	1	https://ekonomi.bisnis.com/read/20200923/259/1295506/tiga-tahunberjalan-ini-perkembangan-pertukaran-informasi-keuangan	ORG
ijtc-462	484	2	e. (2020b	ORG
ijtc-462	484	3	november 2	DATE
ijtc-462	485	1	pertukaran data	ORG
ijtc-462	485	2	informasi	GPE
ijtc-462	485	3	berlanjut.	ORG
ijtc-462	486	1	bisnis indonesia	FAC
ijtc-462	486	2	5	CARDINAL
ijtc-462	486	3	m.	PERSON
ijtc-462	486	4	2014, april	DATE
ijtc-462	487	1	raja otomotif	PERSON
ijtc-462	488	1	rubrik investigasi majalah	PERSON
ijtc-462	488	2	30	DATE
ijtc-462	489	1	138	CARDINAL
ijtc-462	489	2	ilomata international journal of tax & accounting	ORG
ijtc-462	490	1	2021	CARDINAL
ijtc-462	491	1	covid-19	PRODUCT
ijtc-462	492	1	m. a.	PERSON
ijtc-462	492	2	sondakh	PERSON
ijtc-462	492	3	j. j., & suwetja	PERSON
ijtc-462	492	4	i. g.	PERSON
ijtc-462	492	5	2021	CARDINAL
ijtc-462	493	1	sebelum dan	PERSON
ijtc-462	493	2	adanya insentif	PERSON
ijtc-462	493	3	bagi wajib pajak yang	ORG
ijtc-462	493	4	covid-19 selama	PERSON
ijtc-462	493	5	pada kpp	PERSON
ijtc-462	493	6	manado	GPE
ijtc-462	494	1	16(4	DATE
ijtc-462	494	2	387–397	CARDINAL
ijtc-462	495	1	j. l.	PERSON
ijtc-462	495	2	2017	CARDINAL
ijtc-462	496	1	dan kesiapan	PERSON
ijtc-462	496	2	indonesia	GPE
ijtc-462	497	1	artikel direktorat jenderal pajak	ORG
ijtc-462	498	1	https://www.pajak.go.id/id/artikel/aeoi-dan-kesiapan-indonesia yang	GPE
ijtc-462	498	2	s.	PERSON
ijtc-462	498	3	guo	PERSON
ijtc-462	498	4	j., & wei	ORG
ijtc-462	498	5	2017	CARDINAL
ijtc-462	500	1	69	CARDINAL
ijtc-462	500	2	195–217	CARDINAL
ijtc-462	501	1	s. a.	PERSON
ijtc-462	501	2	2021	CARDINAL
ijtc-462	502	1	covid-19	PRODUCT
ijtc-462	502	2	australian	NORP
ijtc-462	503	1	64	CARDINAL
ijtc-462	503	2	102496	DATE
ijtc-462	504	1	2015	CARDINAL
ijtc-462	505	1	1st	ORDINAL
ijtc-462	506	1	the university of chicago	ORG