id	sid	eid	entity	type
ijtc-501	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-501	1	2	2714-9838	CARDINAL
ijtc-501	1	3	2714-9846	CARDINAL
ijtc-501	1	4	3	CARDINAL
ijtc-501	1	5	3	CARDINAL
ijtc-501	3	1	258	CARDINAL
ijtc-501	3	2	tax & accounting	ORG
ijtc-501	3	3	4	CARDINAL
ijtc-501	3	4	tyas2	GPE
ijtc-501	3	5	anwar atmojo3	PERSON
ijtc-501	3	6	iin andrayanti4	PERSON
ijtc-501	3	7	ilmu	ORG
ijtc-501	3	8	dan manajemen stiami	PERSON
ijtc-501	3	9	indonesia	GPE
ijtc-501	3	10	june 5	DATE
ijtc-501	3	11	2022	CARDINAL
ijtc-501	3	12	july 15	DATE
ijtc-501	3	13	2022	CARDINAL
ijtc-501	3	14	july 31	DATE
ijtc-501	3	15	2022	CARDINAL
ijtc-501	3	16	wahyudin	ORG
ijtc-501	3	17	d.	NORP
ijtc-501	3	18	tyas	GPE
ijtc-501	3	19	i.r.	GPE
ijtc-501	3	20	atmojo	GPE
ijtc-501	3	21	a.	PERSON
ijtc-501	3	22	andrayanti	ORG
ijtc-501	3	23	i., juliana	ORG
ijtc-501	3	24	f(2022	ORG
ijtc-501	4	1	4	CARDINAL
ijtc-501	5	1	ilomata international journal of tax & accounting	ORG
ijtc-501	5	2	3(3	CARDINAL
ijtc-501	5	3	258	CARDINAL
ijtc-501	16	1	4.0	CARDINAL
ijtc-501	17	1	indonesia	GPE
ijtc-501	17	2	2018	DATE
ijtc-501	17	3	purwanto & safira	ORG
ijtc-501	17	4	2020	DATE
ijtc-501	17	5	2021	CARDINAL
ijtc-501	17	6	syafriel	ORG
ijtc-501	17	7	2018	DATE
ijtc-501	18	1	1	CARDINAL
ijtc-501	18	2	2016-2020 year	DATE
ijtc-501	18	3	2016	CARDINAL
ijtc-501	18	4	20.16 million 12.29 million 61,0%	MONEY
ijtc-501	18	5	73,0%	PERCENT
ijtc-501	18	6	4	CARDINAL
ijtc-501	19	1	wahyudin	ORG
ijtc-501	19	2	tyas	PERSON
ijtc-501	19	3	andrayanti	ORG
ijtc-501	19	4	juliana 259	PERSON
ijtc-501	19	5	ilomata international journal of tax & accounting	ORG
ijtc-501	19	6	2018 17.65 million 12.55 million	QUANTITY
ijtc-501	19	7	71,1%	PERCENT
ijtc-501	19	8	2019	CARDINAL
ijtc-501	19	9	18.33 million 13.37 million	MONEY
ijtc-501	19	10	72,9%	PERCENT
ijtc-501	19	11	18.72 million 14.60 million 78,0%	MONEY
ijtc-501	19	12	directorat general of tax	ORG
ijtc-501	19	13	2020	DATE
ijtc-501	19	14	indonesian	NORP
ijtc-501	19	15	2020	DATE
ijtc-501	19	16	80%	PERCENT
ijtc-501	19	17	19 million	CARDINAL
ijtc-501	19	18	2019	CARDINAL
ijtc-501	19	19	erdiansyah & khoirunurrofik	ORG
ijtc-501	19	20	2021	DATE
ijtc-501	20	1	2020	DATE
ijtc-501	20	2	85.42%	PERCENT
ijtc-501	20	3	as many as 12.1 million	CARDINAL
ijtc-501	20	4	14.17 million	CARDINAL
ijtc-501	21	1	2019	DATE
ijtc-501	21	2	73.2%	PERCENT
ijtc-501	22	1	only 60.17%	PERCENT
ijtc-501	22	2	52.45%	PERCENT
ijtc-501	22	3	2019	CARDINAL
ijtc-501	22	4	65.28%	PERCENT
ijtc-501	22	5	75.31%	PERCENT
ijtc-501	23	1	puspitasari	NORP
ijtc-501	23	2	2019	DATE
ijtc-501	25	1	klaser & mittone	ORG
ijtc-501	25	2	2022	CARDINAL
ijtc-501	25	3	2022	CARDINAL
ijtc-501	25	4	2022	CARDINAL
ijtc-501	28	1	2020	DATE
ijtc-501	29	1	carrillo et al.	ORG
ijtc-501	29	2	2021	CARDINAL
ijtc-501	29	3	kasper & alm	ORG
ijtc-501	29	4	2022	CARDINAL
ijtc-501	29	5	2021	CARDINAL
ijtc-501	30	1	the last 5 years	DATE
ijtc-501	30	2	2	CARDINAL
ijtc-501	30	3	indonesian	NORP
ijtc-501	30	4	2016-2020	DATE
ijtc-501	30	5	trillions rupiah) year	DATE
ijtc-501	30	6	2019	DATE
ijtc-501	30	7	1,355	CARDINAL
ijtc-501	31	1	20	CARDINAL
ijtc-501	31	2	1,424.0	CARDINAL
ijtc-501	31	3	1,577.6	ORDINAL
ijtc-501	31	4	2	CARDINAL
ijtc-501	31	5	1,105	CARDINAL
ijtc-501	32	1	97	CARDINAL
ijtc-501	32	2	3	CARDINAL
ijtc-501	32	3	1,070.6 2	DATE
ijtc-501	32	4	82%	PERCENT
ijtc-501	32	5	90%	PERCENT
ijtc-501	32	6	92%	PERCENT
ijtc-501	32	7	84%	PERCENT
ijtc-501	32	8	89.3%	PERCENT
ijtc-501	32	9	ddtc	ORG
ijtc-501	32	10	2020	DATE
ijtc-501	32	11	indonesia	GPE
ijtc-501	32	12	five years	DATE
ijtc-501	32	13	2018	DATE
ijtc-501	32	14	3	CARDINAL
ijtc-501	32	15	indonesia	GPE
ijtc-501	32	16	2016-2020	DATE
ijtc-501	32	17	4	CARDINAL
ijtc-501	33	1	wahyudin	ORG
ijtc-501	33	2	tyas	PERSON
ijtc-501	33	3	andrayanti	ORG
ijtc-501	33	4	juliana 260	PERSON
ijtc-501	33	5	ilomata international journal of tax & accounting	ORG
ijtc-501	33	6	2020	DATE
ijtc-501	34	1	the last 3 years	DATE
ijtc-501	34	2	4	CARDINAL
ijtc-501	34	3	4 2018	DATE
ijtc-501	34	4	2020	DATE
ijtc-501	34	5	2018	DATE
ijtc-501	34	6	1,000	CARDINAL
ijtc-501	34	7	100.4%	PERCENT
ijtc-501	34	8	2019 118,563,370,0	DATE
ijtc-501	34	9	96,951,587,4	CARDINAL
ijtc-501	34	10	43,514 81.77%	PERCENT
ijtc-501	34	11	2020	DATE
ijtc-501	34	12	86.51%	PERCENT
ijtc-501	34	13	kpp	ORG
ijtc-501	34	14	besar empat	GPE
ijtc-501	34	15	2020	DATE
ijtc-501	35	1	lto 4	ORG
ijtc-501	35	2	2019	DATE
ijtc-501	35	3	2020	DATE
ijtc-501	35	4	covid-19	PRODUCT
ijtc-501	35	5	2020	DATE
ijtc-501	36	1	lto 4	ORG
ijtc-501	36	2	70%	PERCENT
ijtc-501	38	1	the lto 4	FAC
ijtc-501	39	1	2020	DATE
ijtc-501	39	2	paramitha & supadmi	ORG
ijtc-501	39	3	2021	CARDINAL
ijtc-501	39	4	2017	DATE
ijtc-501	40	1	2016	DATE
ijtc-501	41	1	huang et al.	PERSON
ijtc-501	41	2	2022	CARDINAL
ijtc-501	43	1	2017	CARDINAL
ijtc-501	43	2	2022	CARDINAL
ijtc-501	43	3	nguyen et al.	PERSON
ijtc-501	43	4	2020	DATE
ijtc-501	44	1	2016	CARDINAL
ijtc-501	44	2	10.3%	PERCENT
ijtc-501	44	3	2017 10.9%	PERCENT
ijtc-501	44	4	2018	DATE
ijtc-501	44	5	10.2%	PERCENT
ijtc-501	44	6	2019	DATE
ijtc-501	44	7	9.7%	PERCENT
ijtc-501	44	8	2020	DATE
ijtc-501	44	9	7.9%	PERCENT
ijtc-501	44	10	4	CARDINAL
ijtc-501	45	1	wahyudin	ORG
ijtc-501	45	2	tyas	PERSON
ijtc-501	45	3	andrayanti	ORG
ijtc-501	45	4	juliana 261	PERSON
ijtc-501	45	5	ilomata international journal of tax & accounting	ORG
ijtc-501	45	6	2021	CARDINAL
ijtc-501	45	7	kasper & alm	ORG
ijtc-501	45	8	2022	CARDINAL
ijtc-501	45	9	ma et al.	PERSON
ijtc-501	45	10	2021	CARDINAL
ijtc-501	46	1	mardiasmo	PERSON
ijtc-501	46	2	2016	DATE
ijtc-501	48	1	bag & wang	ORG
ijtc-501	48	2	2021	DATE
ijtc-501	48	3	gupta &	ORG
ijtc-501	48	4	2022	CARDINAL
ijtc-501	49	1	febrian	ORG
ijtc-501	49	2	2019	DATE
ijtc-501	49	3	irawan & budiono	ORG
ijtc-501	49	4	2019	DATE
ijtc-501	50	1	2021	CARDINAL
ijtc-501	50	2	2018	DATE
ijtc-501	51	1	2021	CARDINAL
ijtc-501	52	1	mendoza et al.	PERSON
ijtc-501	52	2	2017	DATE
ijtc-501	53	1	2021	CARDINAL
ijtc-501	54	1	lesmana & setyadi	ORG
ijtc-501	54	2	2020	DATE
ijtc-501	55	1	chan et al.	PERSON
ijtc-501	55	2	2015	DATE
ijtc-501	56	1	kuchumova	GPE
ijtc-501	56	2	2017	DATE
ijtc-501	57	1	nugrahanto & andri	ORG
ijtc-501	57	2	2019	DATE
ijtc-501	58	1	2018	DATE
ijtc-501	58	2	satyawati & cahjono	ORG
ijtc-501	58	3	2017	DATE
ijtc-501	59	1	each year	DATE
ijtc-501	59	2	masrullah et al.	PERSON
ijtc-501	59	3	2021	CARDINAL
ijtc-501	60	1	2011	DATE
ijtc-501	61	1	zaimah	GPE
ijtc-501	61	2	2016	DATE
ijtc-501	62	1	4	CARDINAL
ijtc-501	63	1	wahyudin	ORG
ijtc-501	63	2	tyas	PERSON
ijtc-501	63	3	andrayanti	ORG
ijtc-501	63	4	juliana 262	PERSON
ijtc-501	63	5	ilomata international journal of tax & accounting	ORG
ijtc-501	63	6	lim & indrawati	ORG
ijtc-501	63	7	2016	DATE
ijtc-501	64	1	2019	DATE
ijtc-501	64	2	gechert & heimberger	ORG
ijtc-501	64	3	2022	CARDINAL
ijtc-501	65	1	2014	DATE
ijtc-501	67	1	al.	PERSON
ijtc-501	67	2	2022	CARDINAL
ijtc-501	71	1	2022	CARDINAL
ijtc-501	72	1	one	CARDINAL
ijtc-501	72	2	christian & aribowo	ORG
ijtc-501	72	3	2021	CARDINAL
ijtc-501	73	1	one	CARDINAL
ijtc-501	73	2	2022	CARDINAL
ijtc-501	74	1	2016	DATE
ijtc-501	76	1	ratnaningsih & waluyo	ORG
ijtc-501	76	2	2019	DATE
ijtc-501	77	1	one	CARDINAL
ijtc-501	78	1	2020	DATE
ijtc-501	79	1	4	CARDINAL
ijtc-501	80	1	wahyudin	ORG
ijtc-501	80	2	tyas	PERSON
ijtc-501	80	3	andrayanti	ORG
ijtc-501	80	4	juliana 263	PERSON
ijtc-501	80	5	ilomata international journal of tax & accounting	ORG
ijtc-501	80	6	irawan & budiono	ORG
ijtc-501	80	7	2019	DATE
ijtc-501	81	1	dimos et al.	PERSON
ijtc-501	81	2	2022	CARDINAL
ijtc-501	82	1	afif et al.	PERSON
ijtc-501	82	2	2022	CARDINAL
ijtc-501	83	1	dixit et al.	ORG
ijtc-501	83	2	2022	CARDINAL
ijtc-501	88	1	the lto 4	FAC
ijtc-501	88	2	2021	CARDINAL
ijtc-501	89	1	2019	DATE
ijtc-501	90	1	creswell, 2017	ORG
ijtc-501	92	1	1	CARDINAL
ijtc-501	92	2	2	CARDINAL
ijtc-501	92	3	3	CARDINAL
ijtc-501	92	4	4	CARDINAL
ijtc-501	96	1	4	CARDINAL
ijtc-501	97	1	wahyudin	ORG
ijtc-501	97	2	tyas	PERSON
ijtc-501	97	3	andrayanti	ORG
ijtc-501	97	4	juliana 264	PERSON
ijtc-501	97	5	ilomata international journal of tax & accounting	ORG
ijtc-501	110	1	third	ORDINAL
ijtc-501	110	2	acl	ORG
ijtc-501	115	1	kkp	PERSON
ijtc-501	116	1	the lto 4	ORG
ijtc-501	116	2	duan et al.	PERSON
ijtc-501	116	3	2021	CARDINAL
ijtc-501	116	4	goldman et al.	ORG
ijtc-501	116	5	2022	CARDINAL
ijtc-501	117	1	4	CARDINAL
ijtc-501	118	1	wahyudin	ORG
ijtc-501	118	2	tyas	PERSON
ijtc-501	118	3	andrayanti	ORG
ijtc-501	118	4	juliana 265	PERSON
ijtc-501	118	5	ilomata international journal of tax & accounting	ORG
ijtc-501	122	1	the lto 4	ORG
ijtc-501	122	2	cunningham	ORG
ijtc-501	122	3	2010	DATE
ijtc-501	128	1	2020	DATE
ijtc-501	129	1	4	CARDINAL
ijtc-501	129	2	5	CARDINAL
ijtc-501	129	3	year	DATE
ijtc-501	129	4	2018	DATE
ijtc-501	129	5	3,396,151,466,589 2019	DATE
ijtc-501	129	6	2020	DATE
ijtc-501	129	7	2,304,201,829,295	CARDINAL
ijtc-501	129	8	lto 4, 2020	GPE
ijtc-501	130	1	2016	DATE
ijtc-501	132	1	lto 4	ORG
ijtc-501	132	2	indonesia	GPE
ijtc-501	134	1	4	CARDINAL
ijtc-501	135	1	wahyudin	ORG
ijtc-501	135	2	tyas	PERSON
ijtc-501	135	3	andrayanti	ORG
ijtc-501	135	4	juliana 266	PERSON
ijtc-501	135	5	ilomata international journal of tax & accounting	ORG
ijtc-501	141	1	2020	DATE
ijtc-501	144	1	lto 4	FAC
ijtc-501	150	1	4	CARDINAL
ijtc-501	151	1	wahyudin	ORG
ijtc-501	151	2	tyas	PERSON
ijtc-501	151	3	andrayanti	ORG
ijtc-501	151	4	juliana 267	PERSON
ijtc-501	151	5	ilomata international journal of tax & accounting	ORG
ijtc-501	160	1	afif, k.	PERSON
ijtc-501	160	2	c., & roy	ORG
ijtc-501	160	3	j.	PERSON
ijtc-501	160	4	2022	CARDINAL
ijtc-501	162	1	245	CARDINAL
ijtc-501	162	2	108391	DATE
ijtc-501	163	1	d., & kusufiyah	ORG
ijtc-501	163	2	2020	DATE
ijtc-501	164	1	dampak profitabilitas	PERSON
ijtc-501	164	2	dan biaya	PERSON
ijtc-501	164	3	operasional terhadap pajak penghasilan badan	ORG
ijtc-501	165	1	jurnal ekonomi	PERSON
ijtc-501	165	2	dan bisnis	PERSON
ijtc-501	165	3	22(1	TIME
ijtc-501	165	4	33–47	DATE
ijtc-501	165	5	p. k.	PERSON
ijtc-501	165	6	2021	CARDINAL
ijtc-501	167	1	184	CARDINAL
ijtc-501	168	1	s., d’andria	ORG
ijtc-501	168	2	2020	DATE
ijtc-501	169	1	the european union	ORG
ijtc-501	170	1	journal of international accounting	ORG
ijtc-501	170	2	41	CARDINAL
ijtc-501	170	3	100355	DATE
ijtc-501	171	1	l.	GPE
ijtc-501	171	2	a.	PERSON
ijtc-501	171	3	olsen	PERSON
ijtc-501	171	4	j., kogler	PERSON
ijtc-501	171	5	e.	PERSON
ijtc-501	171	6	hoelzl	GPE
ijtc-501	171	7	e.	GPE
ijtc-501	171	8	weiss	GPE
ijtc-501	171	9	a.	PERSON
ijtc-501	171	10	b.	PERSON
ijtc-501	171	11	j.	PERSON
ijtc-501	171	12	j., schaffner	ORG
ijtc-501	171	13	m.	PERSON
ijtc-501	171	14	banuri	GPE
ijtc-501	171	15	s.	PERSON
ijtc-501	171	16	weinberg	GPE
ijtc-501	171	17	d.	NORP
ijtc-501	171	18	batrancea	GPE
ijtc-501	171	19	i.	GPE
ijtc-501	171	20	belianin	GPE
ijtc-501	171	21	a.	PERSON
ijtc-501	171	22	zukauskas	ORG
ijtc-501	171	23	s.	PERSON
ijtc-501	171	24	2019	DATE
ijtc-501	172	1	44	CARDINAL
ijtc-501	173	1	74, 102191	DATE
ijtc-501	174	1	r.	NORP
ijtc-501	174	2	uyar	GPE
ijtc-501	174	3	a.	PERSON
ijtc-501	174	4	m., & schneider	ORG
ijtc-501	174	5	2021	CARDINAL
ijtc-501	176	1	journal of international accounting	ORG
ijtc-501	176	2	43, 100380	DATE
ijtc-501	177	1	j. d.	PERSON
ijtc-501	177	2	johnston	GPE
ijtc-501	177	3	d. m.	PERSON
ijtc-501	177	4	s. j. (	PERSON
ijtc-501	177	5	2018	DATE
ijtc-501	179	1	42	CARDINAL
ijtc-501	179	2	1–11	CARDINAL
ijtc-501	180	1	carrillo	ORG
ijtc-501	180	2	p. e.	PERSON
ijtc-501	180	3	castro	PERSON
ijtc-501	180	4	e., & scartascini	ORG
ijtc-501	180	5	2021	CARDINAL
ijtc-501	181	1	4	CARDINAL
ijtc-501	182	1	wahyudin	ORG
ijtc-501	182	2	tyas	PERSON
ijtc-501	182	3	andrayanti	ORG
ijtc-501	182	4	juliana 268	PERSON
ijtc-501	182	5	ilomata international journal of tax & accounting	ORG
ijtc-501	183	1	journal of public economics	ORG
ijtc-501	183	2	198	CARDINAL
ijtc-501	183	3	104422	DATE
ijtc-501	184	1	https://doi.org/10.1016/j.jpubeco.2021.104422 chan	PERSON
ijtc-501	184	2	k. h.	PERSON
ijtc-501	184	3	lo, a. w. y.,	PERSON
ijtc-501	184	4	& mo	ORG
ijtc-501	184	5	p. l. l. (	PERSON
ijtc-501	184	6	2015	DATE
ijtc-501	186	1	journal of international accounting	ORG
ijtc-501	186	2	24	CARDINAL
ijtc-501	187	1	christian	NORP
ijtc-501	187	2	f. f., & aribowo	PERSON
ijtc-501	187	3	i.	PERSON
ijtc-501	187	4	2021	CARDINAL
ijtc-501	188	1	pengawasan kepatuhan perpajakan wajib pajak strategis	ORG
ijtc-501	188	2	di kpp	PERSON
ijtc-501	189	1	jurnal pajak	ORG
ijtc-501	189	2	indonesia	GPE
ijtc-501	189	3	indonesian	NORP
ijtc-501	189	4	5(2	DATE
ijtc-501	189	5	102–107	CARDINAL
ijtc-501	189	6	https://doi.org/10.31092/jpi.v5i2.1320 creswell	PERSON
ijtc-501	189	7	j. w.	PERSON
ijtc-501	189	8	2017	CARDINAL
ijtc-501	190	1	kuantitatif	PERSON
ijtc-501	190	2	dan	PERSON
ijtc-501	190	3	s. z.	PERSON
ijtc-501	191	1	3rd	ORDINAL
ijtc-501	192	1	pelajar	GPE
ijtc-501	193	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690 cunningham	PERSON
ijtc-501	193	2	j. b.	PERSON
ijtc-501	193	3	2010	DATE
ijtc-501	195	1	31(7	CARDINAL
ijtc-501	195	2	631–656	CARDINAL
ijtc-501	195	3	t. w., & martono	PERSON
ijtc-501	195	4	s. (2018	ORG
ijtc-501	197	1	dan perbankan	PERSON
ijtc-501	197	2	22(2	CARDINAL
ijtc-501	198	1	https://doi.org/10.26905/jkdp.v22i2.1580 dimos	PERSON
ijtc-501	198	2	m.	PERSON
ijtc-501	198	3	e., & jackson	ORG
ijtc-501	198	4	i.	PERSON
ijtc-501	198	5	2022	CARDINAL
ijtc-501	200	1	technovation	ORG
ijtc-501	200	2	115, 102450	DATE
ijtc-501	201	1	dixit, a.	ORG
ijtc-501	201	2	kumar	PERSON
ijtc-501	201	3	s. k.	PERSON
ijtc-501	201	4	2022	CARDINAL
ijtc-501	202	1	two	CARDINAL
ijtc-501	203	1	journal of air transport management	ORG
ijtc-501	203	2	100	CARDINAL
ijtc-501	203	3	102182	DATE
ijtc-501	204	1	https://doi.org/10.1016/j.jairtraman.2022.102182 duan	PERSON
ijtc-501	204	2	b.	PERSON
ijtc-501	204	3	x.	GPE
ijtc-501	204	4	t., & zheng	ORG
ijtc-501	204	5	2021	CARDINAL
ijtc-501	206	1	china journal of accounting research	ORG
ijtc-501	206	2	129–149	CARDINAL
ijtc-501	207	1	https://doi.org/10.1016/j.cjar.2021.04.001 erdiansyah	ORG
ijtc-501	207	2	a. v., & khoirunurrofik	PERSON
ijtc-501	207	3	k.	PERSON
ijtc-501	207	4	2021	CARDINAL
ijtc-501	208	1	indonesia	GPE
ijtc-501	209	1	jurnal pajak	PERSON
ijtc-501	209	2	indonesia	GPE
ijtc-501	209	3	indonesian	NORP
ijtc-501	209	4	5(1	CARDINAL
ijtc-501	210	1	b.	PERSON
ijtc-501	210	2	al-hadi	PERSON
ijtc-501	210	3	taylor	PERSON
ijtc-501	210	4	s.	GPE
ijtc-501	210	5	duong	GPE
ijtc-501	210	6	2021	CARDINAL
ijtc-501	211	1	australian	NORP
ijtc-501	212	1	contemporary accounting & economics	ORG
ijtc-501	212	2	17(2	CARDINAL
ijtc-501	212	3	100262	DATE
ijtc-501	213	1	mellado-silva	PERSON
ijtc-501	213	2	r., & aldunate-lizana	ORG
ijtc-501	213	3	2020	DATE
ijtc-501	214	1	latin american	NORP
ijtc-501	215	1	computer law & security	ORG
ijtc-501	215	2	38, 105441	DATE
ijtc-501	216	1	f.	PERSON
ijtc-501	216	2	2019	DATE
ijtc-501	217	1	penerapan e-audit	PERSON
ijtc-501	217	2	tahun	PERSON
ijtc-501	217	3	2016	DATE
ijtc-501	218	1	jurnal pajak	PERSON
ijtc-501	218	2	indonesia	GPE
ijtc-501	218	3	indonesian	NORP
ijtc-501	218	4	2(1	CARDINAL
ijtc-501	218	5	106–113	CARDINAL
ijtc-501	219	1	https://doi.org/10.31092/jpi.v2i1.519 gangl	PERSON
ijtc-501	219	2	k.	PERSON
ijtc-501	219	3	b.	PERSON
ijtc-501	219	4	kirchler	PERSON
ijtc-501	219	5	e., & hofmann	ORG
ijtc-501	219	6	2014	DATE
ijtc-501	220	1	austria	GPE
ijtc-501	221	1	123(3	CARDINAL
ijtc-501	221	2	378–382	CARDINAL
ijtc-501	222	1	e.	PERSON
ijtc-501	222	2	m.-c.	GPE
ijtc-501	222	3	j.	PERSON
ijtc-501	222	4	2021	CARDINAL
ijtc-501	225	1	journal of business research	ORG
ijtc-501	225	2	129	CARDINAL
ijtc-501	225	3	223–235	CARDINAL
ijtc-501	225	4	4	CARDINAL
ijtc-501	226	1	wahyudin	ORG
ijtc-501	226	2	tyas	PERSON
ijtc-501	226	3	andrayanti	ORG
ijtc-501	226	4	juliana 269	PERSON
ijtc-501	226	5	ilomata international journal of tax &	ORG
ijtc-501	226	6	s., & heimberger	ORG
ijtc-501	226	7	2022	CARDINAL
ijtc-501	228	1	european	NORP
ijtc-501	228	2	147	CARDINAL
ijtc-501	228	3	104157	DATE
ijtc-501	229	1	https://doi.org/10.1016/j.euroecorev.2022.104157 goldman	PERSON
ijtc-501	229	2	n. c., harris	PERSON
ijtc-501	229	3	m. k., & omer	PERSON
ijtc-501	229	4	t. c.	GPE
ijtc-501	229	5	2022	CARDINAL
ijtc-501	231	1	99, 101320	DATE
ijtc-501	232	1	gupta	GPE
ijtc-501	232	2	s., & jalles	ORG
ijtc-501	232	3	j. t.	PERSON
ijtc-501	232	4	2022	CARDINAL
ijtc-501	235	1	110	CARDINAL
ijtc-501	235	2	105804	DATE
ijtc-501	236	1	https://doi.org/10.1016/j.econmod.2022.105804 hajawiyah	PERSON
ijtc-501	236	2	a.	PERSON
ijtc-501	236	3	t., kiswanto	GPE
ijtc-501	236	4	2021	CARDINAL
ijtc-501	237	1	indonesia	GPE
ijtc-501	238	1	journal of international accounting	ORG
ijtc-501	238	2	44, 100415	DATE
ijtc-501	239	1	huang	PERSON
ijtc-501	239	2	yu	PERSON
ijtc-501	239	3	m.-m	PRODUCT
ijtc-501	239	4	& huang	PERSON
ijtc-501	240	1	2022	CARDINAL
ijtc-501	241	1	taiwan	GPE
ijtc-501	242	1	101337	DATE
ijtc-501	243	1	irawan	PERSON
ijtc-501	243	2	b., & budiono	ORG
ijtc-501	243	3	2019	CARDINAL
ijtc-501	244	1	dalam rangka optimalisasi	PERSON
ijtc-501	244	2	negara di sektor	PERSON
ijtc-501	245	1	7(2	CARDINAL
ijtc-501	245	2	142–155	CARDINAL
ijtc-501	245	3	m., & alm	ORG
ijtc-501	245	4	j.	PERSON
ijtc-501	245	5	2022	CARDINAL
ijtc-501	247	1	195	CARDINAL
ijtc-501	247	2	87–102	CARDINAL
ijtc-501	247	3	m., & slemrod	ORG
ijtc-501	247	4	j. (2017	ORG
ijtc-501	249	1	journal of public economics	ORG
ijtc-501	249	2	152	CARDINAL
ijtc-501	249	3	133	CARDINAL
ijtc-501	249	4	142	CARDINAL
ijtc-501	249	5	2022	CARDINAL
ijtc-501	252	1	200	CARDINAL
ijtc-501	252	2	99	CARDINAL
ijtc-501	252	3	113	CARDINAL
ijtc-501	252	4	https://doi.org/10.1016/j.jebo.2022.05.018 kuchumova	PERSON
ijtc-501	252	5	2017	CARDINAL
ijtc-501	254	1	journal of public economics	ORG
ijtc-501	254	2	145	CARDINAL
ijtc-501	254	3	162–180	CARDINAL
ijtc-501	255	1	kong	GPE
ijtc-501	255	2	sun, h.	PERSON
ijtc-501	255	3	s.	PERSON
ijtc-501	255	4	famba	PERSON
ijtc-501	255	5	t., & taghizadeh-hesary	ORG
ijtc-501	255	6	2021	CARDINAL
ijtc-501	256	1	37	CARDINAL
ijtc-501	256	2	african	NORP
ijtc-501	257	1	49, 100561	DATE
ijtc-501	258	1	lesmana	PERSON
ijtc-501	258	2	a. l.	PERSON
ijtc-501	258	3	2020	DATE
ijtc-501	259	1	pengaruh pemeriksaan	PERSON
ijtc-501	259	2	pengetahuan wajib pajak	ORG
ijtc-501	259	3	sanksi	GPE
ijtc-501	259	4	dan moral terhadap kepatuhan wajib pajak umkm.	PERSON
ijtc-501	260	1	jurnal akuntansi dan manajemen	PERSON
ijtc-501	261	1	lim	PERSON
ijtc-501	261	2	s. a.	PERSON
ijtc-501	261	3	l.	PERSON
ijtc-501	261	4	2016	DATE
ijtc-501	262	1	perlakuan pajak pertambahan nilai transaksi	ORG
ijtc-501	263	1	indonesia	GPE
ijtc-501	264	1	bip	PERSON
ijtc-501	264	2	jurnal bisnis perspektif	ORG
ijtc-501	264	3	8(1	CARDINAL
ijtc-501	264	4	36–57	CARDINAL
ijtc-501	265	1	https://doi.org/10.37477/bip.v8i1.35 ma	PERSON
ijtc-501	265	2	jiang	PERSON
ijtc-501	265	3	& xiao	PERSON
ijtc-501	265	4	w.	PERSON
ijtc-501	265	5	2021	CARDINAL
ijtc-501	267	1	economics & finance	ORG
ijtc-501	267	2	71	DATE
ijtc-501	267	3	896–909	CARDINAL
ijtc-501	269	1	2016	CARDINAL
ijtc-501	270	1	ed	PERSON
ijtc-501	270	2	3rd	ORDINAL
ijtc-501	271	1	andi	PERSON
ijtc-501	272	1	4	CARDINAL
ijtc-501	273	1	wahyudin	ORG
ijtc-501	273	2	tyas	PERSON
ijtc-501	273	3	andrayanti	ORG
ijtc-501	273	4	juliana 270	PERSON
ijtc-501	273	5	ilomata international journal of tax & accounting	ORG
ijtc-501	273	6	arzoz	PERSON
ijtc-501	273	7	p. p., & arregui	ORG
ijtc-501	273	8	i. z.	PERSON
ijtc-501	273	9	2022	CARDINAL
ijtc-501	274	1	oecd	ORG
ijtc-501	275	1	298–318	CARDINAL
ijtc-501	276	1	https://doi.org/10.1016/j.jpolmod.2022.03.003 masrullah	PERSON
ijtc-501	276	2	m., asriati	PERSON
ijtc-501	276	3	a., & alfiah	ORG
ijtc-501	276	4	n. r.	PERSON
ijtc-501	276	5	2021	CARDINAL
ijtc-501	277	1	penerapan	PERSON
ijtc-501	277	2	dalam meningkatkan kesadaran atas	PERSON
ijtc-501	278	1	kepatuhan membayar	PERSON
ijtc-501	278	2	di kabupaten	PERSON
ijtc-501	279	1	jurnal riset perpajakan	ORG
ijtc-501	279	2	4(1	CARDINAL
ijtc-501	279	3	23–33	CARDINAL
ijtc-501	280	1	mendoza	PERSON
ijtc-501	280	2	j. p.	PERSON
ijtc-501	280	3	j. l.	PERSON
ijtc-501	280	4	2017	CARDINAL
ijtc-501	282	1	62	CARDINAL
ijtc-501	282	2	284–294	CARDINAL
ijtc-501	283	1	nguyen	PERSON
ijtc-501	283	2	t. t. t.	PERSON
ijtc-501	283	3	d., & van	ORG
ijtc-501	283	4	s.	PERSON
ijtc-501	283	5	2020	DATE
ijtc-501	285	1	66	CARDINAL
ijtc-501	286	1	a., & andri nasution	ORG
ijtc-501	286	2	s.	PERSON
ijtc-501	286	3	2019	DATE
ijtc-501	287	1	terhadap kepatuhan wajib	PERSON
ijtc-501	287	2	badan di	PERSON
ijtc-501	287	3	indonesia	GPE
ijtc-501	288	1	dan keuangan	PERSON
ijtc-501	288	2	negara	GPE
ijtc-501	288	3	pkn	ORG
ijtc-501	288	4	1(1	CARDINAL
ijtc-501	288	5	21	CARDINAL
ijtc-501	289	1	d. a., & supadmi	ORG
ijtc-501	289	2	n. l.	PERSON
ijtc-501	289	3	2021	CARDINAL
ijtc-501	290	1	reformasi administrasi	PERSON
ijtc-501	290	2	implementasi penerapan e-faktur	PERSON
ijtc-501	291	1	dan kepatuhan pelaporan	PERSON
ijtc-501	291	2	wajib pajak	ORG
ijtc-501	292	1	31(3	CARDINAL
ijtc-501	292	2	540	CARDINAL
ijtc-501	293	1	j., kirchler	PERSON
ijtc-501	293	2	e., & hartmann	ORG
ijtc-501	293	3	a. j.	PERSON
ijtc-501	293	4	2021	CARDINAL
ijtc-501	294	1	austria	GPE
ijtc-501	294	2	italy	GPE
ijtc-501	295	1	92, 101698	DATE
ijtc-501	296	1	purwanto	GPE
ijtc-501	296	2	2020	DATE
ijtc-501	298	1	international journal of economics development research	ORG
ijtc-501	298	2	1(3	CARDINAL
ijtc-501	298	3	213–224	CARDINAL
ijtc-501	299	1	puspitasari	NORP
ijtc-501	299	2	d.	PERSON
ijtc-501	299	3	2019	DATE
ijtc-501	301	1	riset	ORG
ijtc-501	301	2	1(2	CARDINAL
ijtc-501	301	3	143–152	CARDINAL
ijtc-501	302	1	ratnaningsih	GPE
ijtc-501	302	2	d., & waluyo	ORG
ijtc-501	302	3	w.	PERSON
ijtc-501	302	4	2019	DATE
ijtc-501	303	1	yang mempengaruhi	PERSON
ijtc-501	303	2	kepatuhan pajak	ORG
ijtc-501	303	3	pada dinas	PERSON
ijtc-501	303	4	daerah provinsi dki	PERSON
ijtc-501	303	5	jakarta	GPE
ijtc-501	304	1	informasi	GPE
ijtc-501	304	2	akuntansi	ORG
ijtc-501	304	3	dan keuangan	PERSON
ijtc-501	304	4	12(2	DATE
ijtc-501	304	5	83	DATE
ijtc-501	304	6	https://doi.org/10.25105/jipak.v12i2.5113 reck	PERSON
ijtc-501	304	7	d.	NORP
ijtc-501	304	8	slemrod	NORP
ijtc-501	304	9	j., & vattø	ORG
ijtc-501	304	10	t. e.	PERSON
ijtc-501	304	11	2022	CARDINAL
ijtc-501	306	1	journal of public economics	ORG
ijtc-501	306	2	212	CARDINAL
ijtc-501	306	3	104708	DATE
ijtc-501	307	1	a.	PERSON
ijtc-501	307	2	2018	DATE
ijtc-501	308	1	implementasi kebijakan sistem pemungutan	ORG
ijtc-501	309	1	jurnal kebijakan pemerintahan	ORG
ijtc-501	309	2	11–27	DATE
ijtc-501	310	1	b., & khozen	ORG
ijtc-501	310	2	i.	PERSON
ijtc-501	310	3	2021	CARDINAL
ijtc-501	311	1	15	CARDINAL
ijtc-501	311	2	indonesia	GPE
ijtc-501	312	1	jurnal borneo administrator	ORG
ijtc-501	312	2	17(2	CARDINAL
ijtc-501	312	3	169–182	CARDINAL
ijtc-501	313	1	satyawati	GPE
ijtc-501	313	2	e., & cahjono	ORG
ijtc-501	313	3	m. p.	PERSON
ijtc-501	313	4	2017	CARDINAL
ijtc-501	314	1	dan sistem informasi perpajakan	ORG
ijtc-501	314	2	terhadap kepatuhan wajib pajak	PERSON
ijtc-501	315	1	akuntansi dan keuangan	PERSON
ijtc-501	315	2	13(1	CARDINAL
ijtc-501	315	3	31	DATE
ijtc-501	316	1	savić	ORG
ijtc-501	316	2	m.	PERSON
ijtc-501	316	3	j.	PERSON
ijtc-501	316	4	d., & krejić	ORG
ijtc-501	316	5	2022	CARDINAL
ijtc-501	318	1	193	CARDINAL
ijtc-501	318	2	4	CARDINAL
ijtc-501	319	1	wahyudin	ORG
ijtc-501	319	2	tyas	PERSON
ijtc-501	319	3	andrayanti	ORG
ijtc-501	319	4	juliana 271	PERSON
ijtc-501	319	5	ilomata international journal of tax & accounting	ORG
ijtc-501	319	6	116409	DATE
ijtc-501	320	1	m. a.	PERSON
ijtc-501	320	2	goslinga	ORG
ijtc-501	320	3	s.	PERSON
ijtc-501	320	4	r. f., & van der hel	PERSON
ijtc-501	320	5	l. e. c. j. m.	PERSON
ijtc-501	320	6	2022	CARDINAL
ijtc-501	322	1	journal of international accounting	ORG
ijtc-501	322	2	46, 100447	DATE
ijtc-501	323	1	h. a.	PERSON
ijtc-501	323	2	a., & haninun	ORG
ijtc-501	324	1	2011	DATE
ijtc-501	325	1	tingkat kepatuhan wajib pajak studi kasus pada kpp	ORG
ijtc-501	326	1	jurnal akuntansi dan keuangan	PERSON
ijtc-501	326	2	2(2	CARDINAL
ijtc-501	328	1	2019	DATE
ijtc-501	329	1	metode penelitian	PERSON
ijtc-501	329	2	kuantitatif kualitatif	PERSON
ijtc-501	329	3	dan r&d	PERSON
ijtc-501	330	1	alfabeta	PERSON
ijtc-501	331	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	CARDINAL
ijtc-501	331	2	w.	PERSON
ijtc-501	331	3	2016	DATE
ijtc-501	332	1	peranan administrasi	PERSON
ijtc-501	332	2	dalam meningkatkan	PERSON
ijtc-501	332	3	pada kantor	ORG
ijtc-501	332	4	direktorat jenderal pajak	ORG
ijtc-501	332	5	jawa barat	PERSON
ijtc-501	332	6	bandung	GPE
ijtc-501	333	1	jurnal riset	PERSON
ijtc-501	333	2	akuntansi dan keuangan	PERSON
ijtc-501	333	3	4(1	DATE
ijtc-501	333	4	853	CARDINAL
ijtc-501	334	1	m. (	PERSON
ijtc-501	334	2	2018	DATE
ijtc-501	335	1	indonesia	GPE
ijtc-501	336	1	48	DATE
ijtc-501	337	1	2017	CARDINAL
ijtc-501	338	1	pengaruh sistem administrasi	ORG
ijtc-501	338	2	dan sanksi	PERSON
ijtc-501	338	3	terhadap kepatuhan wajib pajak	PERSON
ijtc-501	338	4	pada 5 kpp di kanwil	PERSON
ijtc-501	338	5	jabar 1	PERSON
ijtc-501	339	1	jurnal riset	PERSON
ijtc-501	339	2	5(2	DATE
ijtc-501	340	1	https://doi.org/10.34010/jra.v5i2.511	GPE
ijtc-501	340	2	m., & mulyani	ORG
ijtc-501	340	3	s. d.	PERSON
ijtc-501	340	4	2022	CARDINAL
ijtc-501	341	1	pengaruh pelayanan	PERSON
ijtc-501	341	2	pengawasan dan pemeriksaan	PERSON
ijtc-501	341	3	terhadap kepatuhan wajib	PERSON
ijtc-501	341	4	badan yang dimoderasi digitalisasi administrasi	PERSON
ijtc-501	342	1	jurnal magister akuntansi	PERSON
ijtc-501	342	2	9(1	CARDINAL
ijtc-501	342	3	37–54	DATE
ijtc-501	342	4	https://doi.org/10.25105/jmat.v9i1.10573 yuan	MONEY
ijtc-501	342	5	li	PERSON
ijtc-501	342	6	2022	CARDINAL
ijtc-501	344	1	china	GPE
ijtc-501	344	2	quarterly	DATE
ijtc-501	344	3	2(1	CARDINAL
ijtc-501	344	4	29–41	CARDINAL
ijtc-501	345	1	zaimah	GPE
ijtc-501	345	2	t.	GPE
ijtc-501	345	3	2016	CARDINAL
ijtc-501	346	1	dalam pajak	PERSON
ijtc-501	346	2	penghasilan di kantor	PERSON
ijtc-501	346	3	batu	GPE
ijtc-501	346	4	jurnal jurisdictie	PERSON
ijtc-501	346	5	7(1	DATE
ijtc-501	346	6	44	DATE