id	sid	eid	entity	type
ijtc-682	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-682	1	2	2714-9838	CARDINAL
ijtc-682	1	3	2714-9846	CARDINAL
ijtc-682	1	4	4	CARDINAL
ijtc-682	1	5	2	CARDINAL
ijtc-682	1	6	2023	CARDINAL
ijtc-682	2	1	296	CARDINAL
ijtc-682	2	2	ilomata international journal of tax & accounting	ORG
ijtc-682	2	3	covid-19	PERSON
ijtc-682	2	4	irawati1	PERSON
ijtc-682	2	5	musa maha sulung sitinjak2	PERSON
ijtc-682	2	6	harjo3	ORG
ijtc-682	2	7	fahriah4	GPE
ijtc-682	3	1	ilmu	ORG
ijtc-682	3	2	sosial dan manajemen stiami	ORG
ijtc-682	3	3	indonesia	GPE
ijtc-682	3	4	january 3	DATE
ijtc-682	3	5	2023	CARDINAL
ijtc-682	3	6	april 14	DATE
ijtc-682	3	7	2023	CARDINAL
ijtc-682	3	8	april 30	DATE
ijtc-682	3	9	2023	CARDINAL
ijtc-682	3	10	s.	PERSON
ijtc-682	3	11	harjo	GPE
ijtc-682	3	12	d.	NORP
ijtc-682	3	13	a.	PERSON
ijtc-682	3	14	2023	CARDINAL
ijtc-682	4	1	covid-19	PERSON
ijtc-682	5	1	ilomata international journal of tax and accounting	ORG
ijtc-682	5	2	4(2	CARDINAL
ijtc-682	5	3	296-310	CARDINAL
ijtc-682	11	1	2021	CARDINAL
ijtc-682	11	2	2020	DATE
ijtc-682	11	3	eobjectionareis	ORG
ijtc-682	12	1	2020	DATE
ijtc-682	12	2	2021	CARDINAL
ijtc-682	12	3	kpp	ORG
ijtc-682	12	4	kpp	ORG
ijtc-682	12	5	two	CARDINAL
ijtc-682	12	6	kpp	ORG
ijtc-682	14	1	djp regional office	ORG
ijtc-682	14	2	2020	DATE
ijtc-682	14	3	109	CARDINAL
ijtc-682	14	4	2021	CARDINAL
ijtc-682	14	5	115	CARDINAL
ijtc-682	14	6	2020	DATE
ijtc-682	14	7	8.93%	PERCENT
ijtc-682	14	8	2021	CARDINAL
ijtc-682	14	9	9.75%	PERCENT
ijtc-682	14	10	kpp	ORG
ijtc-682	14	11	covid-19	PERSON
ijtc-682	14	12	2020-2021	DATE
ijtc-682	15	1	covid-19	PERSON
ijtc-682	15	2	4.0	CARDINAL
ijtc-682	16	1	covid-19	PERSON
ijtc-682	16	2	297	CARDINAL
ijtc-682	16	3	ilomata international journal of tax & accounting	ORG
ijtc-682	16	4	article 9 of pmk 9/2013	LAW
ijtc-682	17	1	kumala et al.	GPE
ijtc-682	17	2	2021	CARDINAL
ijtc-682	17	3	& dkk	ORG
ijtc-682	17	4	2020	DATE
ijtc-682	18	1	2020	DATE
ijtc-682	18	2	covid-19	PERSON
ijtc-682	18	3	indonesia	GPE
ijtc-682	18	4	2021	CARDINAL
ijtc-682	18	5	taylor & knipe	ORG
ijtc-682	18	6	2022	CARDINAL
ijtc-682	19	1	indonesian	NORP
ijtc-682	20	1	hadi	NORP
ijtc-682	20	2	2017	DATE
ijtc-682	20	3	ispriyarso	GPE
ijtc-682	20	4	2019	DATE
ijtc-682	22	1	one	CARDINAL
ijtc-682	22	2	satria et al.	PERSON
ijtc-682	22	3	2021	CARDINAL
ijtc-682	22	4	segal & gerstel,	ORG
ijtc-682	22	5	2018	DATE
ijtc-682	23	1	wright et al.	PERSON
ijtc-682	23	2	2022	CARDINAL
ijtc-682	23	3	zhang et al.	PERSON
ijtc-682	23	4	2022	CARDINAL
ijtc-682	24	1	djp regional office ii	ORG
ijtc-682	24	2	2020-2021	DATE
ijtc-682	24	3	1	CARDINAL
ijtc-682	24	4	west java	GPE
ijtc-682	24	5	2020-2021	DATE
ijtc-682	25	1	2020	DATE
ijtc-682	25	2	2021 1	DATE
ijtc-682	26	1	karawang	PERSON
ijtc-682	26	2	764.630 819.353 2	MONEY
ijtc-682	26	3	314.620 338.989 3	QUANTITY
ijtc-682	26	4	269.975	CARDINAL
ijtc-682	26	5	4	CARDINAL
ijtc-682	26	6	cirebon satu	ORG
ijtc-682	26	7	135.867	CARDINAL
ijtc-682	26	8	madya bekasi 2.054	PERSON
ijtc-682	26	9	6	CARDINAL
ijtc-682	27	1	508.073 545	MONEY
ijtc-682	27	2	397.832	CARDINAL
ijtc-682	28	1	kuningan	PERSON
ijtc-682	28	2	533.186	CARDINAL
ijtc-682	29	1	subang	PERSON
ijtc-682	29	2	411.503	CARDINAL
ijtc-682	29	3	cirebon	ORG
ijtc-682	29	4	480.276	CARDINAL
ijtc-682	30	1	madya karawang	PERSON
ijtc-682	30	2	2.070	CARDINAL
ijtc-682	30	3	480.019	CARDINAL
ijtc-682	30	4	west java regional	GPE
ijtc-682	30	5	2022	CARDINAL
ijtc-682	31	1	1	CARDINAL
ijtc-682	31	2	2020	DATE
ijtc-682	31	3	2021	CARDINAL
ijtc-682	31	4	kpp	ORG
ijtc-682	32	1	one	CARDINAL
ijtc-682	32	2	kpp	ORG
ijtc-682	32	3	cibitung	GPE
ijtc-682	33	1	2020	DATE
ijtc-682	33	2	508,073	CARDINAL
ijtc-682	33	3	second	ORDINAL
ijtc-682	34	1	2020	DATE
ijtc-682	34	2	545,224	CARDINAL
ijtc-682	34	3	second	ORDINAL
ijtc-682	35	1	covid-19	PERSON
ijtc-682	35	2	298	CARDINAL
ijtc-682	35	3	ilomata international journal of tax & accounting	ORG
ijtc-682	35	4	kpp	ORG
ijtc-682	35	5	cibitung	GPE
ijtc-682	35	6	kpp	ORG
ijtc-682	35	7	2020-2021	DATE
ijtc-682	35	8	2	CARDINAL
ijtc-682	36	1	2021 1	DATE
ijtc-682	37	1	19.954 22.711 2	MONEY
ijtc-682	37	2	85.517	CARDINAL
ijtc-682	37	3	3	CARDINAL
ijtc-682	37	4	430.352	MONEY
ijtc-682	37	5	545.224	MONEY
ijtc-682	37	6	2022	CARDINAL
ijtc-682	37	7	2	CARDINAL
ijtc-682	37	8	kpp	ORG
ijtc-682	37	9	2020	DATE
ijtc-682	37	10	2021	CARDINAL
ijtc-682	38	1	2020	DATE
ijtc-682	38	2	508,073	CARDINAL
ijtc-682	38	3	3	CARDINAL
ijtc-682	38	4	as many as 22,711	CARDINAL
ijtc-682	38	5	as many as 85,517	CARDINAL
ijtc-682	38	6	as many as 402,602	CARDINAL
ijtc-682	39	1	2021	CARDINAL
ijtc-682	39	2	545,073	CARDINAL
ijtc-682	39	3	3	CARDINAL
ijtc-682	39	4	as many as 19,954	CARDINAL
ijtc-682	39	5	as many as 92,161	CARDINAL
ijtc-682	39	6	as many as 430,352	CARDINAL
ijtc-682	40	1	djp	ORG
ijtc-682	40	2	liu et al.	PERSON
ijtc-682	40	3	2011	DATE
ijtc-682	41	1	djp	ORG
ijtc-682	41	2	nirwanda	ORG
ijtc-682	41	3	august 1, 2020	DATE
ijtc-682	41	4	2020	DATE
ijtc-682	41	5	2022	CARDINAL
ijtc-682	41	6	rey	ORG
ijtc-682	41	7	2021	CARDINAL
ijtc-682	41	8	valenzuela et al.	ORG
ijtc-682	41	9	2023	CARDINAL
ijtc-682	43	1	august 1, 2020	DATE
ijtc-682	44	1	tuesday	DATE
ijtc-682	45	1	djp west java ii	ORG
ijtc-682	45	2	2020	CARDINAL
ijtc-682	45	3	2021	CARDINAL
ijtc-682	45	4	3	CARDINAL
ijtc-682	45	5	2020-2021	DATE
ijtc-682	46	1	2021	CARDINAL
ijtc-682	46	2	kpp	ORG
ijtc-682	46	3	djp	ORG
ijtc-682	46	4	kpp	ORG
ijtc-682	46	5	1	CARDINAL
ijtc-682	46	6	1.111	ORG
ijtc-682	46	7	1.077	CARDINAL
ijtc-682	46	8	article 36(1	LAW
ijtc-682	46	9	3.359	CARDINAL
ijtc-682	46	10	6.659 3	CARDINAL
ijtc-682	46	11	article 36(1	LAW
ijtc-682	46	12	113	CARDINAL
ijtc-682	46	13	article 36(1	LAW
ijtc-682	46	14	478	CARDINAL
ijtc-682	46	15	article 36(1)	LAW
ijtc-682	47	1	covid-19	PERSON
ijtc-682	47	2	299	CARDINAL
ijtc-682	47	3	ilomata international journal of tax & accounting	ORG
ijtc-682	48	1	6	CARDINAL
ijtc-682	48	2	109	CARDINAL
ijtc-682	48	3	west java regional	GPE
ijtc-682	48	4	2022	CARDINAL
ijtc-682	49	1	3	CARDINAL
ijtc-682	49	2	2020	DATE
ijtc-682	49	3	as many as 109	CARDINAL
ijtc-682	49	4	as many as 1,111	CARDINAL
ijtc-682	49	5	1,220	CARDINAL
ijtc-682	49	6	1,002	CARDINAL
ijtc-682	50	1	2021	CARDINAL
ijtc-682	50	2	as many as 115	CARDINAL
ijtc-682	50	3	as many as 962	CARDINAL
ijtc-682	50	4	1,077	CARDINAL
ijtc-682	50	5	847	CARDINAL
ijtc-682	51	1	djp	ORG
ijtc-682	51	2	2020	DATE
ijtc-682	51	3	2021	CARDINAL
ijtc-682	51	4	6	CARDINAL
ijtc-682	51	5	kpp tpt	ORG
ijtc-682	51	6	2020	DATE
ijtc-682	51	7	2021	DATE
ijtc-682	51	8	149	CARDINAL
ijtc-682	52	1	kumala	GPE
ijtc-682	52	2	dwikora harjo	PERSON
ijtc-682	52	3	mainita hidayati	PERSON
ijtc-682	52	4	2021	CARDINAL
ijtc-682	52	5	kumala et al.	GPE
ijtc-682	52	6	2021	DATE
ijtc-682	53	1	drucker et al.	ORG
ijtc-682	53	2	2020	DATE
ijtc-682	53	3	al.	PERSON
ijtc-682	53	4	2020	DATE
ijtc-682	54	1	covid-19	PERSON
ijtc-682	55	1	putra	NORP
ijtc-682	55	2	1983	DATE
ijtc-682	55	3	qadri & fatmawati	ORG
ijtc-682	55	4	2021	CARDINAL
ijtc-682	55	5	2018	DATE
ijtc-682	56	1	a.	PERSON
ijtc-682	56	2	2010	DATE
ijtc-682	56	3	143	CARDINAL
ijtc-682	59	1	hamad	PERSON
ijtc-682	59	2	2022	CARDINAL
ijtc-682	59	3	2018	DATE
ijtc-682	59	4	•	CARDINAL
ijtc-682	60	1	•	CARDINAL
ijtc-682	62	1	•	CARDINAL
ijtc-682	63	1	•	CARDINAL
ijtc-682	64	1	covid-19	PERSON
ijtc-682	64	2	300	CARDINAL
ijtc-682	64	3	ilomata international journal of tax & accounting	ORG
ijtc-682	65	1	𝐸𝑓𝑒𝑐𝑡𝑖𝑣𝑒𝑛𝑒𝑠𝑠 = 𝑆𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛 𝑜𝑓 𝐿𝑒𝑡𝑡𝑒𝑟	PERSON
ijtc-682	65	2	𝑠𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠 𝑓𝑜𝑟 𝑙𝑒𝑡𝑡𝑒𝑟 𝑐𝑜𝑛𝑐𝑒𝑟𝑛 𝑥	ORG
ijtc-682	65	3	100%	PERCENT
ijtc-682	65	4	4	CARDINAL
ijtc-682	65	5	kashefi pour & lasfer	ORG
ijtc-682	65	6	2019	DATE
ijtc-682	65	7	lazăr & istrate	ORG
ijtc-682	65	8	2018	DATE
ijtc-682	65	9	mardiasmo	PERSON
ijtc-682	65	10	2013	DATE
ijtc-682	65	11	2020	DATE
ijtc-682	66	1	e. taxpayer	PERSON
ijtc-682	66	2	diana sari	PERSON
ijtc-682	66	3	2016	CARDINAL
ijtc-682	66	4	178	CARDINAL
ijtc-682	66	5	gonzález canché	PERSON
ijtc-682	66	6	2022	CARDINAL
ijtc-682	66	7	2022)is	CARDINAL
ijtc-682	67	1	2	CARDINAL
ijtc-682	67	2	1	CARDINAL
ijtc-682	67	3	54,000,000.00	CARDINAL
ijtc-682	68	1	2	CARDINAL
ijtc-682	68	2	the kup law of the republic of indonesia no.16 of	ORG
ijtc-682	68	3	2009	DATE
ijtc-682	68	4	article 1 paragraph	LAW
ijtc-682	68	5	3	CARDINAL
ijtc-682	68	6	congregations	NORP
ijtc-682	68	7	cooperatives	ORG
ijtc-682	71	1	100%	PERCENT
ijtc-682	71	2	2.	PERCENT
ijtc-682	71	3	90%	PERCENT
ijtc-682	71	4	100%	PERCENT
ijtc-682	71	5	3	CARDINAL
ijtc-682	71	6	80%	PERCENT
ijtc-682	71	7	90%	PERCENT
ijtc-682	71	8	4. 60%	PERCENT
ijtc-682	71	9	80%	PERCENT
ijtc-682	71	10	5	CARDINAL
ijtc-682	71	11	60%	PERCENT
ijtc-682	71	12	covid-19	PERSON
ijtc-682	71	13	301	CARDINAL
ijtc-682	71	14	ilomata international journal of tax & accounting	ORG
ijtc-682	71	15	third	ORDINAL
ijtc-682	72	1	article 25	LAW
ijtc-682	72	2	article 26	LAW
ijtc-682	73	1	g. e-objection	PERSON
ijtc-682	74	1	4	CARDINAL
ijtc-682	74	2	four	CARDINAL
ijtc-682	74	3	campbell	ORG
ijtc-682	74	4	2017)(rex & campbell	ORG
ijtc-682	74	5	2022	CARDINAL
ijtc-682	74	6	1	CARDINAL
ijtc-682	76	1	2	CARDINAL
ijtc-682	76	2	one	CARDINAL
ijtc-682	76	3	one	CARDINAL
ijtc-682	76	4	august 1, 2020	DATE
ijtc-682	77	1	3	CARDINAL
ijtc-682	78	1	4	CARDINAL
ijtc-682	79	1	moleong & j.	ORG
ijtc-682	79	2	2014)using	CARDINAL
ijtc-682	79	3	kpp	ORG
ijtc-682	79	4	cibitung	GPE
ijtc-682	79	5	djp	ORG
ijtc-682	79	6	kpp	ORG
ijtc-682	79	7	cibitung	PERSON
ijtc-682	79	8	2013	DATE
ijtc-682	80	1	covid-19	PERSON
ijtc-682	80	2	302	CARDINAL
ijtc-682	80	3	ilomata international journal of tax & accounting	ORG
ijtc-682	80	4	covid-19	PERSON
ijtc-682	82	1	2020	DATE
ijtc-682	83	1	5	CARDINAL
ijtc-682	83	2	2020-2021	DATE
ijtc-682	84	1	2010	DATE
ijtc-682	84	2	143	CARDINAL
ijtc-682	86	1	covid-19	PERSON
ijtc-682	86	2	2020-2021	DATE
ijtc-682	87	1	campbell j.p	ORG
ijtc-682	87	2	2017	CARDINAL
ijtc-682	87	3	4	CARDINAL
ijtc-682	87	4	covid-19	PERSON
ijtc-682	87	5	2020-2021	DATE
ijtc-682	87	6	1	CARDINAL
ijtc-682	88	1	a.	PERSON
ijtc-682	90	1	1	CARDINAL
ijtc-682	91	1	2	CARDINAL
ijtc-682	91	2	gabriella	PERSON
ijtc-682	91	3	3	CARDINAL
ijtc-682	92	1	kumala	PERSON
ijtc-682	92	2	4	CARDINAL
ijtc-682	93	1	alfin west	PERSON
ijtc-682	93	2	djp	ORG
ijtc-682	93	3	djp west java	ORG
ijtc-682	93	4	https://www.ilomata.org/index.php/ijtc	DATE
ijtc-682	93	5	covid-19	PERSON
ijtc-682	93	6	303	CARDINAL
ijtc-682	93	7	ilomata international journal of tax & accounting	ORG
ijtc-682	93	8	article 9 of the minister of finance regulation	LAW
ijtc-682	93	9	9	CARDINAL
ijtc-682	93	10	2013	DATE
ijtc-682	93	11	202	CARDINAL
ijtc-682	102	1	sop	ORG
ijtc-682	105	1	kpp	ORG
ijtc-682	105	2	kpp	ORG
ijtc-682	105	3	djp	ORG
ijtc-682	106	1	djp	ORG
ijtc-682	108	1	covid-19	PERSON
ijtc-682	108	2	304	CARDINAL
ijtc-682	108	3	ilomata international journal of tax & accounting	ORG
ijtc-682	108	4	kpp	ORG
ijtc-682	109	1	djp regional office ii	ORG
ijtc-682	111	1	annual	DATE
ijtc-682	120	1	d.	NORP
ijtc-682	125	1	covid-19	PERSON
ijtc-682	125	2	305	CARDINAL
ijtc-682	125	3	ilomata international journal of tax & accounting	ORG
ijtc-682	126	1	2	CARDINAL
ijtc-682	126	2	covid-19	PERSON
ijtc-682	126	3	2020-2021	DATE
ijtc-682	127	1	covid-19	PERSON
ijtc-682	127	2	2020-2021	DATE
ijtc-682	127	3	covid-19	PERSON
ijtc-682	127	4	306	CARDINAL
ijtc-682	127	5	ilomata international journal of tax & accounting	ORG
ijtc-682	128	1	kpp	ORG
ijtc-682	128	2	cibitung	GPE
ijtc-682	132	1	3	CARDINAL
ijtc-682	132	2	covid-19	PERSON
ijtc-682	132	3	2020-2021	DATE
ijtc-682	132	4	august 1, 2020	DATE
ijtc-682	132	5	2021	DATE
ijtc-682	133	1	2020	DATE
ijtc-682	133	2	109	CARDINAL
ijtc-682	133	3	2021	CARDINAL
ijtc-682	133	4	115	CARDINAL
ijtc-682	135	1	2020	DATE
ijtc-682	135	2	1,111	CARDINAL
ijtc-682	135	3	1,002	CARDINAL
ijtc-682	136	1	2021	CARDINAL
ijtc-682	136	2	962	CARDINAL
ijtc-682	136	3	847	CARDINAL
ijtc-682	137	1	2020	DATE
ijtc-682	137	2	8.93%	PERCENT
ijtc-682	137	3	2021	CARDINAL
ijtc-682	137	4	9.75%	PERCENT
ijtc-682	139	1	2020-2021	DATE
ijtc-682	140	1	1	CARDINAL
ijtc-682	140	2	4	CARDINAL
ijtc-682	142	1	covid-19	PERSON
ijtc-682	142	2	307	CARDINAL
ijtc-682	142	3	ilomata international journal of tax & accounting	ORG
ijtc-682	142	4	2	CARDINAL
ijtc-682	143	1	covid-19	PERSON
ijtc-682	143	2	2020-2021	DATE
ijtc-682	144	1	kpp	ORG
ijtc-682	144	2	cibitung	GPE
ijtc-682	147	1	3	CARDINAL
ijtc-682	147	2	august 1, 2020	DATE
ijtc-682	147	3	2021	DATE
ijtc-682	148	1	2020	DATE
ijtc-682	148	2	109	CARDINAL
ijtc-682	148	3	2021	CARDINAL
ijtc-682	148	4	115	CARDINAL
ijtc-682	150	1	2020	DATE
ijtc-682	150	2	1,111	CARDINAL
ijtc-682	150	3	1,002	CARDINAL
ijtc-682	151	1	2021	CARDINAL
ijtc-682	151	2	962	CARDINAL
ijtc-682	151	3	847	CARDINAL
ijtc-682	152	1	2020	DATE
ijtc-682	152	2	8.93%	PERCENT
ijtc-682	152	3	2021	CARDINAL
ijtc-682	152	4	9.75%	PERCENT
ijtc-682	153	1	covid-19	PERSON
ijtc-682	153	2	2020-2021	DATE
ijtc-682	154	1	1	CARDINAL
ijtc-682	156	1	2	CARDINAL
ijtc-682	157	1	covid-19	PERSON
ijtc-682	157	2	308	CARDINAL
ijtc-682	157	3	ilomata international journal of tax & accounting	ORG
ijtc-682	157	4	drucker	ORG
ijtc-682	157	5	j.	PERSON
ijtc-682	157	6	r.	NORP
ijtc-682	157	7	merriman	PERSON
ijtc-682	157	8	d., & weber	ORG
ijtc-682	157	9	r.	PERSON
ijtc-682	157	10	2020	DATE
ijtc-682	159	1	81	DATE
ijtc-682	160	1	https://doi.org/10.1016/j.regsciurbeco.2019.103498 gonzález canché	PERSON
ijtc-682	160	2	m. s.	PERSON
ijtc-682	160	3	2022	CARDINAL
ijtc-682	161	1	irs	ORG
ijtc-682	162	1	63(6	CARDINAL
ijtc-682	162	2	933–986	CARDINAL
ijtc-682	163	1	hadi, h. r. (	ORG
ijtc-682	163	2	2017	CARDINAL
ijtc-682	164	1	indonesia	GPE
ijtc-682	165	1	j. law	PERSON
ijtc-682	165	2	61	DATE
ijtc-682	165	3	67–76	CARDINAL
ijtc-682	166	1	www.iiste	PERSON
ijtc-682	167	1	hamad	PERSON
ijtc-682	167	2	w.	PERSON
ijtc-682	167	3	2022	CARDINAL
ijtc-682	170	1	ispriyarso	GPE
ijtc-682	171	1	2019	DATE
ijtc-682	172	1	kelemahan	NORP
ijtc-682	172	2	keberatan	GPE
ijtc-682	173	1	2(2	CARDINAL
ijtc-682	173	2	11	CARDINAL
ijtc-682	173	3	kashefi pour	PERSON
ijtc-682	173	4	e., & lasfer	ORG
ijtc-682	173	5	m. (	PERSON
ijtc-682	173	6	2019	DATE
ijtc-682	175	1	journal of international financial markets	ORG
ijtc-682	175	2	58	DATE
ijtc-682	175	3	136	CARDINAL
ijtc-682	175	4	161	CARDINAL
ijtc-682	176	1	kumala	GPE
ijtc-682	176	2	r.	NORP
ijtc-682	176	3	harjo	GPE
ijtc-682	176	4	d.	NORP
ijtc-682	177	1	2021	CARDINAL
ijtc-682	178	1	mainita	PERSON
ijtc-682	178	2	south bekasi	GPE
ijtc-682	178	3	8	CARDINAL
ijtc-682	178	4	2	CARDINAL
ijtc-682	179	1	97–104	CARDINAL
ijtc-682	180	1	lazăr	GPE
ijtc-682	180	2	s., & istrate	ORG
ijtc-682	180	3	2018	DATE
ijtc-682	182	1	romanian	NORP
ijtc-682	183	1	31(1	CARDINAL
ijtc-682	183	2	1258–1272	DATE
ijtc-682	185	1	liu, h.	ORG
ijtc-682	185	2	xia, q., & xu	ORG
ijtc-682	185	3	j. (	PERSON
ijtc-682	185	4	2011	DATE
ijtc-682	186	1	china	GPE
ijtc-682	187	1	2011	DATE
ijtc-682	187	2	2011	DATE
ijtc-682	187	3	7292–7297	CARDINAL
ijtc-682	189	1	2013	DATE
ijtc-682	191	1	andi	PERSON
ijtc-682	192	1	moleong	PERSON
ijtc-682	192	2	2014	DATE
ijtc-682	193	1	metodologi penelitian kualitatif	PERSON
ijtc-682	194	1	edisi	PERSON
ijtc-682	195	1	remaja rosdakarya	PERSON
ijtc-682	196	1	nasution	ORG
ijtc-682	196	2	n. a.	PERSON
ijtc-682	196	3	2020	DATE
ijtc-682	197	1	imelda situmorang	PERSON
ijtc-682	197	2	analisis proses	WORK_OF_ART
ijtc-682	197	3	surat ketetapan	ORG
ijtc-682	197	4	kurang bayar	PERSON
ijtc-682	197	5	penghasilan	PERSON
ijtc-682	197	6	21	CARDINAL
ijtc-682	197	7	wajib pajak	ORG
ijtc-682	197	8	orang pribadi	PERSON
ijtc-682	197	9	pada kantor	PERSON
ijtc-682	197	10	direktorat jenderal pajak	ORG
ijtc-682	197	11	sumatera utara	ORG
ijtc-682	198	1	1	CARDINAL
ijtc-682	198	2	2	CARDINAL
ijtc-682	199	1	201–221	CARDINAL
ijtc-682	200	1	petrila	PERSON
ijtc-682	200	2	goudenhooft	PERSON
ijtc-682	200	3	b., popescu	ORG
ijtc-682	200	4	c., & brihan	ORG
ijtc-682	201	1	2022	CARDINAL
ijtc-682	202	1	covid-19	PERSON
ijtc-682	202	2	romania	GPE
ijtc-682	203	1	putra haris	PERSON
ijtc-682	204	1	1983	DATE
ijtc-682	205	1	handayani	PERSON
ijtc-682	205	2	devi farah	PERSON
ijtc-682	205	3	evaluasi atas penyelesaian	WORK_OF_ART
ijtc-682	205	4	keberatan	GPE
ijtc-682	205	5	dalam upaya menyelesaikan	PERSON
ijtc-682	205	6	di bidang perpajakan	ORG
ijtc-682	207	1	covid-19	PERSON
ijtc-682	207	2	309	CARDINAL
ijtc-682	207	3	ilomata international journal of tax & accounting	ORG
ijtc-682	207	4	qadri, r. a., & fatmawati	ORG
ijtc-682	207	5	f.	PERSON
ijtc-682	207	6	2021	CARDINAL
ijtc-682	209	1	j. pajak	PERSON
ijtc-682	209	2	dan keuang	PERSON
ijtc-682	210	1	negara	PERSON
ijtc-682	210	2	2(2	CARDINAL
ijtc-682	210	3	112–134	DATE
ijtc-682	212	1	rahmi	PERSON
ijtc-682	212	2	selvi	GPE
ijtc-682	212	3	s., & purwaningtyas	ORG
ijtc-682	212	4	a. s.	PERSON
ijtc-682	212	5	2022	CARDINAL
ijtc-682	213	1	pentahelix	PERSON
ijtc-682	214	1	ilomata international journal of tax and accounting	ORG
ijtc-682	214	2	3(4	CARDINAL
ijtc-682	214	3	351–358	CARDINAL
ijtc-682	215	1	d.	NORP
ijtc-682	215	2	valencia-silva	PERSON
ijtc-682	215	3	m. m.	PERSON
ijtc-682	215	4	j. m., & garcía	PERSON
ijtc-682	215	5	j. (2020	PERSON
ijtc-682	217	1	21(3	CARDINAL
ijtc-682	217	2	477–496	CARDINAL
ijtc-682	218	1	https://doi.org/10.1108/jaar-012019-0016 revesz	PERSON
ijtc-682	218	2	j.	PERSON
ijtc-682	218	3	2020	DATE
ijtc-682	220	1	atlantic	LOC
ijtc-682	220	2	48(3	DATE
ijtc-682	220	3	387–402	CARDINAL
ijtc-682	221	1	e., & dkk	ORG
ijtc-682	221	2	2020	DATE
ijtc-682	222	1	ilmu	NORP
ijtc-682	222	2	publik	PERSON
ijtc-682	223	1	yayasan kita menulis	PERSON
ijtc-682	224	1	rex	GPE
ijtc-682	224	2	b., & campbell	ORG
ijtc-682	224	3	2022	CARDINAL
ijtc-682	225	1	england	GPE
ijtc-682	226	1	31(1	CARDINAL
ijtc-682	226	2	23–46	CARDINAL
ijtc-682	227	1	rey	PERSON
ijtc-682	228	1	2021	CARDINAL
ijtc-682	229	1	alessandro	PERSON
ijtc-682	229	2	indonesia	GPE
ijtc-682	229	3	44	DATE
ijtc-682	231	1	2018	DATE
ijtc-682	232	1	nabitatus	ORG
ijtc-682	232	2	tinjauan terhadap penyelesaian	ORG
ijtc-682	232	3	melalui lembaga keberatan	PERSON
ijtc-682	233	1	adm	PERSON
ijtc-682	234	1	1(3	CARDINAL
ijtc-682	234	2	268–279	CARDINAL
ijtc-682	236	1	safitri	GPE
ijtc-682	236	2	h. r.	PERSON
ijtc-682	236	3	yanty	ORG
ijtc-682	236	4	n. a.	PERSON
ijtc-682	236	5	adelia, s.	PERSON
ijtc-682	236	6	t., & sofyan	ORG
ijtc-682	236	7	m.	PERSON
ijtc-682	236	8	2021	CARDINAL
ijtc-682	237	1	implementasi kebijakan	PERSON
ijtc-682	237	2	21	CARDINAL
ijtc-682	237	3	covid-19	CARDINAL
ijtc-682	237	4	di provinsi dki	PERSON
ijtc-682	237	5	jakarta	GPE
ijtc-682	238	1	1(4	CARDINAL
ijtc-682	240	1	2018	DATE
ijtc-682	241	1	risma	PERSON
ijtc-682	241	2	barang milik negara di sekolah tinggi	PERSON
ijtc-682	241	3	medan	PERSON
ijtc-682	242	1	j. adm	PERSON
ijtc-682	243	1	publik public adm	PERSON
ijtc-682	244	1	7(1	DATE
ijtc-682	244	2	77	DATE
ijtc-682	245	1	https://doi.org/10.31289/jap.v7i1.1266	CARDINAL
ijtc-682	246	1	satria, h., nasution	ORG
ijtc-682	246	2	m., mungkin	PERSON
ijtc-682	246	3	m.	PERSON
ijtc-682	246	4	j. of e., & 2022	ORG
ijtc-682	247	1	2021	CARDINAL
ijtc-682	248	1	covid-19	GPE
ijtc-682	250	1	http://jurnal.peneliti.net/index.php/ijeit/article/view/1222 segal	PERSON
ijtc-682	250	2	s., & gerstel	ORG
ijtc-682	250	3	2018	DATE
ijtc-682	251	1	covid-19	DATE
ijtc-682	254	1	2013	DATE
ijtc-682	255	1	dewi “pengaruh penerapan	PERSON
ijtc-682	256	1	j. chem	PERSON
ijtc-682	257	1	53(9	CARDINAL
ijtc-682	257	2	1689–1699	CARDINAL
ijtc-682	259	1	2020	DATE
ijtc-682	260	1	metode penelitian kuantitatif	PERSON
ijtc-682	261	1	dan r&d	PERSON
ijtc-682	262	1	alfabeta	PERSON
ijtc-682	263	1	taylor	PERSON
ijtc-682	263	2	2022	CARDINAL
ijtc-682	264	1	covid-19*	GPE
ijtc-682	265	1	53(3	DATE
ijtc-682	266	1	covid-19	PERSON
ijtc-682	266	2	310	CARDINAL
ijtc-682	266	3	ilomata international journal of tax & accounting	ORG
ijtc-682	266	4	valenzuela	ORG
ijtc-682	266	5	r. l. g.	PERSON
ijtc-682	266	6	velasco	PERSON
ijtc-682	266	7	r. i. b.	PERSON
ijtc-682	267	1	m. p. p. c.	PERSON
ijtc-682	267	2	2023	CARDINAL
ijtc-682	268	1	covid-19	PRODUCT
ijtc-682	269	1	39(1	CARDINAL
ijtc-682	270	1	https://doi.org/10.1002/smi.3171 wright	PERSON
ijtc-682	270	2	d. b.	PERSON
ijtc-682	270	3	s. m.	PERSON
ijtc-682	270	4	r.	NORP
ijtc-682	270	5	barnett	PERSON
ijtc-682	270	6	j., & breakwell	ORG
ijtc-682	270	7	g. m.	PERSON
ijtc-682	270	8	2022	CARDINAL
ijtc-682	272	1	plos one	PERSON
ijtc-682	272	2	17(11 november	DATE
ijtc-682	273	1	https://doi.org/10.1371/journal.pone.0263552 zhang	PERSON
ijtc-682	273	2	j.	PERSON
ijtc-682	273	3	yang	PERSON
ijtc-682	273	4	x.	GPE
ijtc-682	273	5	zhong	PERSON
ijtc-682	273	6	j.	GPE
ijtc-682	273	7	qiu	GPE
ijtc-682	273	8	x.	GPE
ijtc-682	273	9	zou	ORG
ijtc-682	273	10	z.	PERSON
ijtc-682	273	11	xu	PERSON
ijtc-682	273	12	jin	PERSON
ijtc-682	273	13	x.	GPE
ijtc-682	273	14	wu	PERSON
ijtc-682	273	15	x.	GPE
ijtc-682	273	16	huang	PERSON
ijtc-682	273	17	j., & zheng	ORG
ijtc-682	273	18	2022	CARDINAL
ijtc-682	274	1	covid-19	PERSON
ijtc-682	275	1	plos one	PERSON
ijtc-682	275	2	17(8 august	DATE
ijtc-682	276	1	5	CARDINAL
ijtc-682	276	2	annual	DATE
ijtc-682	285	1	d.	NORP
ijtc-682	288	1	2	CARDINAL
ijtc-682	288	2	covid-19	PERSON
ijtc-682	288	3	2020-2021	DATE
ijtc-682	292	1	3	CARDINAL
ijtc-682	292	2	covid-19	PERSON
ijtc-682	292	3	2020-2021	DATE
ijtc-682	292	4	august 1, 2020	DATE
ijtc-682	292	5	2021	DATE
ijtc-682	293	1	2020	DATE
ijtc-682	293	2	109	CARDINAL
ijtc-682	294	1	1	CARDINAL
ijtc-682	294	2	4	CARDINAL
ijtc-682	295	1	2	CARDINAL
ijtc-682	296	1	covid-19	PERSON
ijtc-682	296	2	2020-2021	DATE
ijtc-682	297	1	3	CARDINAL
ijtc-682	297	2	august 1, 2020	DATE
ijtc-682	297	3	2021	DATE
ijtc-682	298	1	2020	DATE
ijtc-682	298	2	109	CARDINAL