id	sid	eid	entity	type
ijtc-710	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-710	1	2	2714-9838	CARDINAL
ijtc-710	1	3	2714-9846	CARDINAL
ijtc-710	1	4	4	CARDINAL
ijtc-710	1	5	2	CARDINAL
ijtc-710	1	6	2023	CARDINAL
ijtc-710	2	1	221	CARDINAL
ijtc-710	2	2	ilomata international journal of tax & accounting	ORG
ijtc-710	2	3	2019-2021	CARDINAL
ijtc-710	2	4	csr	ORG
ijtc-710	2	5	brenda tandayu1	PERSON
ijtc-710	2	6	kalangi2	ORG
ijtc-710	2	7	tangkuman3 123sam ratulangi university	ORG
ijtc-710	2	8	indonesia	GPE
ijtc-710	2	9	january 22	DATE
ijtc-710	2	10	2023	CARDINAL
ijtc-710	2	11	april 6	DATE
ijtc-710	2	12	2023	CARDINAL
ijtc-710	2	13	april 30	DATE
ijtc-710	2	14	2023	CARDINAL
ijtc-710	2	15	b.	PERSON
ijtc-710	2	16	kalangi	PERSON
ijtc-710	2	17	l.	PERSON
ijtc-710	2	18	j.	PERSON
ijtc-710	2	19	2023	CARDINAL
ijtc-710	3	1	2019-2021	CARDINAL
ijtc-710	3	2	csr	ORG
ijtc-710	4	1	ilomata international journal of tax and accounting	ORG
ijtc-710	4	2	4(2	CARDINAL
ijtc-710	4	3	221	CARDINAL
ijtc-710	5	1	indonesia	GPE
ijtc-710	5	2	asia-pacific nations	LOC
ijtc-710	6	1	indonesia	GPE
ijtc-710	7	1	2019 to 2021	CARDINAL
ijtc-710	8	1	18	CARDINAL
ijtc-710	8	2	54	CARDINAL
ijtc-710	9	1	annual	DATE
ijtc-710	13	1	4.0	CARDINAL
ijtc-710	14	1	indonesia	GPE
ijtc-710	16	1	indonesia	GPE
ijtc-710	17	1	handayani & damayanti	ORG
ijtc-710	17	2	2018	DATE
ijtc-710	19	1	2019-2021	CARDINAL
ijtc-710	19	2	csr	ORG
ijtc-710	19	3	kalangi	PERSON
ijtc-710	19	4	222	CARDINAL
ijtc-710	19	5	tax & accounting	ORG
ijtc-710	19	6	indonesia	GPE
ijtc-710	19	7	2019	DATE
ijtc-710	19	8	only 11.6%	PERCENT
ijtc-710	19	9	1.5%	PERCENT
ijtc-710	19	10	2020	DATE
ijtc-710	19	11	10.1%	PERCENT
ijtc-710	19	12	asia-pacific	LOC
ijtc-710	19	13	19.1%	PERCENT
ijtc-710	19	14	2020	DATE
ijtc-710	19	15	african	NORP
ijtc-710	19	16	16.6%	PERCENT
ijtc-710	19	17	2019	DATE
ijtc-710	19	18	oecd	ORG
ijtc-710	19	19	2022	CARDINAL
ijtc-710	20	1	sri mulyani	GPE
ijtc-710	20	2	2020	DATE
ijtc-710	21	1	indonesia	GPE
ijtc-710	21	2	annual	DATE
ijtc-710	21	3	us$4.86 billion	MONEY
ijtc-710	21	4	98.4%	PERCENT
ijtc-710	21	5	2020	DATE
ijtc-710	26	1	alm et al.	PERSON
ijtc-710	26	2	2019	DATE
ijtc-710	27	1	2022	CARDINAL
ijtc-710	28	1	rahma et al.	PERSON
ijtc-710	28	2	2022	CARDINAL
ijtc-710	32	1	indonesia	GPE
ijtc-710	32	2	only 30%	PERCENT
ijtc-710	32	3	40	CARDINAL
ijtc-710	32	4	2020	DATE
ijtc-710	32	5	2021	CARDINAL
ijtc-710	33	1	trillion per year	DATE
ijtc-710	33	2	2019	DATE
ijtc-710	34	1	one	CARDINAL
ijtc-710	34	2	us$125 million	CARDINAL
ijtc-710	34	3	indonesia	GPE
ijtc-710	34	4	2019	DATE
ijtc-710	37	1	alhady et al.	PERSON
ijtc-710	37	2	2021	CARDINAL
ijtc-710	38	1	dang & tran	ORG
ijtc-710	38	2	2021	DATE
ijtc-710	39	1	jaffar et al.	PERSON
ijtc-710	39	2	2021	CARDINAL
ijtc-710	40	1	2021	DATE
ijtc-710	41	1	istiqfarosita & abdani	ORG
ijtc-710	41	2	2022	CARDINAL
ijtc-710	42	1	utami & irawan	ORG
ijtc-710	42	2	2022	CARDINAL
ijtc-710	42	3	2019-2021	CARDINAL
ijtc-710	42	4	csr	ORG
ijtc-710	42	5	kalangi	PERSON
ijtc-710	42	6	223	CARDINAL
ijtc-710	42	7	ilomata international journal of tax & accounting	ORG
ijtc-710	43	1	natalia & widyadhana	ORG
ijtc-710	43	2	2021	CARDINAL
ijtc-710	45	1	csr	ORG
ijtc-710	47	1	rahayu & suryarini	ORG
ijtc-710	47	2	2021	CARDINAL
ijtc-710	48	1	2021	CARDINAL
ijtc-710	49	1	2022	CARDINAL
ijtc-710	49	2	csr	ORG
ijtc-710	53	1	the indonesia stock exchange	ORG
ijtc-710	53	2	2019-2021	CARDINAL
ijtc-710	54	1	two	CARDINAL
ijtc-710	57	1	& murtin	ORG
ijtc-710	57	2	2020	DATE
ijtc-710	60	1	lestari & solikhah,	ORG
ijtc-710	60	2	2019	DATE
ijtc-710	61	1	ross et al.	PERSON
ijtc-710	61	2	2018	DATE
ijtc-710	62	1	2022	CARDINAL
ijtc-710	62	2	2019-2021	CARDINAL
ijtc-710	62	3	csr	ORG
ijtc-710	62	4	kalangi	PERSON
ijtc-710	62	5	224	CARDINAL
ijtc-710	62	6	ilomata international journal of tax & accounting	ORG
ijtc-710	63	1	brealey et al.	ORG
ijtc-710	63	2	2020	DATE
ijtc-710	64	1	ningsih & noviari	ORG
ijtc-710	64	2	2022	CARDINAL
ijtc-710	65	1	2020	DATE
ijtc-710	67	1	2020	DATE
ijtc-710	67	2	alhady et al.	PERSON
ijtc-710	67	3	2021	CARDINAL
ijtc-710	68	1	dang & tran	ORG
ijtc-710	68	2	2021	DATE
ijtc-710	69	1	istiqfarosita & abdani	ORG
ijtc-710	69	2	2022	CARDINAL
ijtc-710	70	1	natalia & widyadhana	ORG
ijtc-710	70	2	2021	CARDINAL
ijtc-710	72	1	utami & irawan	ORG
ijtc-710	72	2	2022	CARDINAL
ijtc-710	73	1	one	CARDINAL
ijtc-710	73	2	firmansyah & estutik	ORG
ijtc-710	73	3	2020	DATE
ijtc-710	74	1	iwanty & surjandari	ORG
ijtc-710	74	2	2022	CARDINAL
ijtc-710	75	1	lestari & solikhah,	ORG
ijtc-710	75	2	2019	DATE
ijtc-710	76	1	firmansyah & estutik	ORG
ijtc-710	76	2	2020	DATE
ijtc-710	77	1	2022	CARDINAL
ijtc-710	77	2	herianti & ritnawati	ORG
ijtc-710	77	3	2021	DATE
ijtc-710	78	1	2019-2021	CARDINAL
ijtc-710	78	2	csr	ORG
ijtc-710	78	3	kalangi	PERSON
ijtc-710	78	4	225	CARDINAL
ijtc-710	78	5	ilomata international journal of tax & accounting	ORG
ijtc-710	78	6	annual	DATE
ijtc-710	79	1	2019	DATE
ijtc-710	79	2	2021	CARDINAL
ijtc-710	80	1	2019-2021	DATE
ijtc-710	80	2	annual	DATE
ijtc-710	81	1	18	CARDINAL
ijtc-710	81	2	1	CARDINAL
ijtc-710	81	3	3 years	DATE
ijtc-710	81	4	54	CARDINAL
ijtc-710	82	1	ibm	ORG
ijtc-710	82	2	26	CARDINAL
ijtc-710	83	1	1	CARDINAL
ijtc-710	84	1	1	CARDINAL
ijtc-710	85	1	adaro energy	ORG
ijtc-710	85	2	indonesia	GPE
ijtc-710	85	3	2	CARDINAL
ijtc-710	86	1	antm pt	PERSON
ijtc-710	86	2	tambang	PERSON
ijtc-710	86	3	3	CARDINAL
ijtc-710	86	4	bipi	PERSON
ijtc-710	86	5	astrindo	PERSON
ijtc-710	86	6	nusantara infrastruktur	PERSON
ijtc-710	86	7	tbk 4	FAC
ijtc-710	86	8	bssr	PERSON
ijtc-710	86	9	baramulti suksessarana	PERSON
ijtc-710	86	10	tbk 5	ORG
ijtc-710	87	1	byan	PERSON
ijtc-710	87	2	bayan	PERSON
ijtc-710	87	3	6	CARDINAL
ijtc-710	88	1	cita	PERSON
ijtc-710	88	2	cita	PERSON
ijtc-710	88	3	tbk 7	ORG
ijtc-710	88	4	elsa	PERSON
ijtc-710	88	5	tbk 8	FAC
ijtc-710	89	1	tbk 9	FAC
ijtc-710	89	2	tbk 10	ORG
ijtc-710	90	1	inco	PERSON
ijtc-710	90	2	indonesia	GPE
ijtc-710	90	3	11	CARDINAL
ijtc-710	91	1	tbk 12	FAC
ijtc-710	92	1	mitrabara adiperdana	PERSON
ijtc-710	92	2	tbk 13	ORG
ijtc-710	93	1	14	CARDINAL
ijtc-710	94	1	myoh	PERSON
ijtc-710	94	2	samindo resources	PERSON
ijtc-710	94	3	15	CARDINAL
ijtc-710	95	1	bukit asam	PERSON
ijtc-710	95	2	tbk 16.	ORG
ijtc-710	96	1	ptro	PERSON
ijtc-710	96	2	tbk 17	ORG
ijtc-710	97	1	toba	PERSON
ijtc-710	97	2	tbs energi	PERSON
ijtc-710	97	3	tbk 18.	ORG
ijtc-710	97	4	kapuas	PERSON
ijtc-710	97	5	tbk	GPE
ijtc-710	97	6	2022	CARDINAL
ijtc-710	100	1	2019-2021	CARDINAL
ijtc-710	100	2	csr	ORG
ijtc-710	100	3	kalangi	PERSON
ijtc-710	100	4	226	CARDINAL
ijtc-710	100	5	ilomata international journal of tax & accounting	ORG
ijtc-710	100	6	arnold & lewis	ORG
ijtc-710	100	7	2019	DATE
ijtc-710	101	1	ahdiyah & triyanto	ORG
ijtc-710	101	2	2021	CARDINAL
ijtc-710	103	1	6.56x1	CARDINAL
ijtc-710	104	1	x4	PERSON
ijtc-710	105	1	z	ORG
ijtc-710	106	1	less than 1.10	CARDINAL
ijtc-710	106	2	between 1.10 and	CARDINAL
ijtc-710	106	3	2.60	CARDINAL
ijtc-710	107	1	2.60	CARDINAL
ijtc-710	109	1	2022	CARDINAL
ijtc-710	111	1	80%	PERCENT
ijtc-710	111	2	annual	DATE
ijtc-710	112	1	artini & setiawan	ORG
ijtc-710	112	2	2021	DATE
ijtc-710	116	1	σxy	ORG
ijtc-710	116	2	91	CARDINAL
ijtc-710	119	1	2	CARDINAL
ijtc-710	120	1	etr 54	ORG
ijtc-710	122	1	.7315 .275061	PERSON
ijtc-710	123	1	54	DATE
ijtc-710	123	2	15.9986	CARDINAL
ijtc-710	123	3	2019-2021	CARDINAL
ijtc-710	123	4	csr	ORG
ijtc-710	123	5	kalangi	PERSON
ijtc-710	123	6	227	CARDINAL
ijtc-710	123	7	ilomata international journal of tax & accounting	ORG
ijtc-710	125	1	csri	PERSON
ijtc-710	125	2	54	CARDINAL
ijtc-710	126	1	54	CARDINAL
ijtc-710	126	2	secondary	ORDINAL
ijtc-710	126	3	26	CARDINAL
ijtc-710	126	4	2022	CARDINAL
ijtc-710	126	5	2	CARDINAL
ijtc-710	126	6	etr	CARDINAL
ijtc-710	126	7	0.0305	CARDINAL
ijtc-710	126	8	tbk 2020	ORG
ijtc-710	126	9	0.7315	CARDINAL
ijtc-710	126	10	adaro energy	ORG
ijtc-710	126	11	indonesia	GPE
ijtc-710	126	12	2020	DATE
ijtc-710	127	1	0.275061	CARDINAL
ijtc-710	127	2	27.5%	PERCENT
ijtc-710	127	3	25%	PERCENT
ijtc-710	127	4	2019	DATE
ijtc-710	127	5	22%	PERCENT
ijtc-710	127	6	2020-2021	DATE
ijtc-710	129	1	z	ORG
ijtc-710	129	2	0.3117	CARDINAL
ijtc-710	129	3	astrindo	PERSON
ijtc-710	129	4	nusantara infrastuktur	PERSON
ijtc-710	129	5	tbk 2020	FAC
ijtc-710	129	6	15.9986	CARDINAL
ijtc-710	129	7	tbk	GPE
ijtc-710	129	8	2019	CARDINAL
ijtc-710	129	9	6.213548	CARDINAL
ijtc-710	130	1	2.6	CARDINAL
ijtc-710	131	1	0.0000	CARDINAL
ijtc-710	131	2	tbk	GPE
ijtc-710	131	3	2019	CARDINAL
ijtc-710	131	4	0.8483	CARDINAL
ijtc-710	131	5	astrindo infrastruktur	PERSON
ijtc-710	131	6	tbk 2020	ORG
ijtc-710	132	1	csri	GPE
ijtc-710	132	2	0.0549	CARDINAL
ijtc-710	132	3	cita	PERSON
ijtc-710	132	4	tbk	GPE
ijtc-710	132	5	2019	CARDINAL
ijtc-710	132	6	2020	DATE
ijtc-710	132	7	0.6293	CARDINAL
ijtc-710	132	8	bukit asam	PERSON
ijtc-710	132	9	tbk 2020	ORG
ijtc-710	132	10	0.322543	CARDINAL
ijtc-710	134	1	etr	CARDINAL
ijtc-710	134	2	csri	GPE
ijtc-710	136	1	1	CARDINAL
ijtc-710	136	2	3	CARDINAL
ijtc-710	136	3	1	CARDINAL
ijtc-710	136	4	k-s	ORG
ijtc-710	136	5	54	CARDINAL
ijtc-710	138	1	2	CARDINAL
ijtc-710	138	2	secondary	ORDINAL
ijtc-710	138	3	26	CARDINAL
ijtc-710	138	4	2022	CARDINAL
ijtc-710	138	5	3	CARDINAL
ijtc-710	138	6	two	CARDINAL
ijtc-710	138	7	0.064	CARDINAL
ijtc-710	138	8	0.050	CARDINAL
ijtc-710	139	1	2	CARDINAL
ijtc-710	139	2	4	CARDINAL
ijtc-710	139	3	.303	CARDINAL
ijtc-710	139	4	3.304	CARDINAL
ijtc-710	139	5	.875	CARDINAL
ijtc-710	139	6	secondary	ORDINAL
ijtc-710	139	7	26	CARDINAL
ijtc-710	139	8	2022	CARDINAL
ijtc-710	139	9	4	CARDINAL
ijtc-710	140	1	2019-2021	CARDINAL
ijtc-710	140	2	csr	ORG
ijtc-710	140	3	kalangi	PERSON
ijtc-710	140	4	228	PRODUCT
ijtc-710	140	5	ilomata international journal of tax & accounting	ORG
ijtc-710	140	6	0.1	MONEY
ijtc-710	140	7	10	CARDINAL
ijtc-710	141	1	3	CARDINAL
ijtc-710	141	2	5	CARDINAL
ijtc-710	141	3	1	CARDINAL
ijtc-710	141	4	.000	CARDINAL
ijtc-710	142	1	.255	CARDINAL
ijtc-710	142	2	.760	CARDINAL
ijtc-710	142	3	1.397	CARDINAL
ijtc-710	142	4	a.	PERSON
ijtc-710	142	5	secondary	ORDINAL
ijtc-710	142	6	26	CARDINAL
ijtc-710	142	7	2022	CARDINAL
ijtc-710	142	8	0.050	CARDINAL
ijtc-710	144	1	4	CARDINAL
ijtc-710	144	2	6	CARDINAL
ijtc-710	146	1	2	CARDINAL
ijtc-710	146	2	secondary	ORDINAL
ijtc-710	146	3	26	CARDINAL
ijtc-710	146	4	2022	CARDINAL
ijtc-710	146	5	6	CARDINAL
ijtc-710	147	1	two	CARDINAL
ijtc-710	147	2	0.169	CARDINAL
ijtc-710	147	3	0.050	CARDINAL
ijtc-710	148	1	multiple linear	ORG
ijtc-710	148	2	7	CARDINAL
ijtc-710	148	3	1	CARDINAL
ijtc-710	149	1	4.826 .000	CARDINAL
ijtc-710	149	2	.007	CARDINAL
ijtc-710	149	3	.006	CARDINAL
ijtc-710	149	4	.115	CARDINAL
ijtc-710	150	1	1.470	CARDINAL
ijtc-710	151	1	.148 a.	PERSON
ijtc-710	151	2	secondary	ORDINAL
ijtc-710	151	3	26	CARDINAL
ijtc-710	151	4	2022	CARDINAL
ijtc-710	151	5	6	CARDINAL
ijtc-710	151	6	2019-2021	CARDINAL
ijtc-710	151	7	csr	ORG
ijtc-710	151	8	kalangi	PERSON
ijtc-710	151	9	229	CARDINAL
ijtc-710	152	1	ilomata international journal of tax & accounting	ORG
ijtc-710	152	2	0.418	CARDINAL
ijtc-710	152	3	0.019	CARDINAL
ijtc-710	152	4	0.226	CARDINAL
ijtc-710	154	1	1	CARDINAL
ijtc-710	155	1	0.418	CARDINAL
ijtc-710	156	1	2	CARDINAL
ijtc-710	156	2	z	ORG
ijtc-710	156	3	2.843	CARDINAL
ijtc-710	156	4	2.00856	CARDINAL
ijtc-710	156	5	0.006	CARDINAL
ijtc-710	157	1	0.019	CARDINAL
ijtc-710	157	2	z	ORG
ijtc-710	157	3	etr	ORG
ijtc-710	161	1	3	CARDINAL
ijtc-710	161	2	1.968	CARDINAL
ijtc-710	161	3	2.00856	CARDINAL
ijtc-710	161	4	0.055	CARDINAL
ijtc-710	161	5	0.050	CARDINAL
ijtc-710	162	1	0.226	CARDINAL
ijtc-710	166	1	4	CARDINAL
ijtc-710	166	2	1.470	CARDINAL
ijtc-710	166	3	2.00856	CARDINAL
ijtc-710	166	4	0.148	CARDINAL
ijtc-710	166	5	0.050	CARDINAL
ijtc-710	167	1	0.130	TIME
ijtc-710	167	2	csri	GPE
ijtc-710	168	1	csri	GPE
ijtc-710	168	2	etr	CARDINAL
ijtc-710	170	1	8	CARDINAL
ijtc-710	171	1	1	CARDINAL
ijtc-710	171	2	.207 .160 .1094618 a.	ORG
ijtc-710	171	3	csri	GPE
ijtc-710	171	4	tc b.	PERSON
ijtc-710	172	1	secondary	ORDINAL
ijtc-710	172	2	26	CARDINAL
ijtc-710	172	3	2022	CARDINAL
ijtc-710	172	4	8	CARDINAL
ijtc-710	172	5	roughly 16%	PERCENT
ijtc-710	173	1	84%	PERCENT
ijtc-710	173	2	2019-2021	CARDINAL
ijtc-710	173	3	csr	ORG
ijtc-710	173	4	kalangi	PERSON
ijtc-710	173	5	230	CARDINAL
ijtc-710	173	6	ilomata international journal of tax & accounting	ORG
ijtc-710	176	1	2.6	CARDINAL
ijtc-710	182	1	hasanah & widiastuti	ORG
ijtc-710	182	2	2022	CARDINAL
ijtc-710	183	1	2021	CARDINAL
ijtc-710	184	1	2022	CARDINAL
ijtc-710	185	1	jaffar et al.	PERSON
ijtc-710	185	2	2021	CARDINAL
ijtc-710	187	1	1	CARDINAL
ijtc-710	193	1	simamora & sari	ORG
ijtc-710	193	2	2021	CARDINAL
ijtc-710	194	1	nainggolan & sari	ORG
ijtc-710	194	2	2020	DATE
ijtc-710	194	3	indonesia	GPE
ijtc-710	195	1	al.	GPE
ijtc-710	195	2	2020	DATE
ijtc-710	197	1	csr	ORG
ijtc-710	197	2	2019-2021	CARDINAL
ijtc-710	197	3	csr	ORG
ijtc-710	197	4	kalangi	PERSON
ijtc-710	197	5	231	CARDINAL
ijtc-710	197	6	ilomata international journal of tax & accounting	ORG
ijtc-710	198	1	csr	ORG
ijtc-710	198	2	32%	PERCENT
ijtc-710	198	3	less than half	CARDINAL
ijtc-710	198	4	gri g4.	ORG
ijtc-710	200	1	csr	ORG
ijtc-710	200	2	wijaya & mulya	ORG
ijtc-710	200	3	2020	DATE
ijtc-710	201	1	dewi & putri	ORG
ijtc-710	201	2	2021	DATE
ijtc-710	201	3	csr	ORG
ijtc-710	202	1	2021	CARDINAL
ijtc-710	202	2	csr	ORG
ijtc-710	203	1	2019	CARDINAL
ijtc-710	203	2	2021	CARDINAL
ijtc-710	204	1	csr	ORG
ijtc-710	210	1	csr	ORG
ijtc-710	214	1	csr	ORG
ijtc-710	215	1	csr	ORG
ijtc-710	216	1	annual	DATE
ijtc-710	217	1	only 16%	PERCENT
ijtc-710	219	1	2019-2021	CARDINAL
ijtc-710	219	2	csr	ORG
ijtc-710	219	3	kalangi	PERSON
ijtc-710	219	4	232	CARDINAL
ijtc-710	220	1	ilomata international journal of tax & accounting	ORG
ijtc-710	220	2	ahdiyah	GPE
ijtc-710	220	3	a., & triyanto	ORG
ijtc-710	220	4	d. n.	PERSON
ijtc-710	220	5	2021	CARDINAL
ijtc-710	222	1	4(2	CARDINAL
ijtc-710	223	1	https://jurnal.unpad.ac.id/jaab/article/view/34528 alhady	PERSON
ijtc-710	223	2	i.	PERSON
ijtc-710	223	3	arieftiara	GPE
ijtc-710	223	4	d., & lastiningsih	ORG
ijtc-710	223	5	n.	PERSON
ijtc-710	223	6	2021	CARDINAL
ijtc-710	225	1	10(5	CARDINAL
ijtc-710	225	2	148–156	CARDINAL
ijtc-710	226	1	https://doi.org/10.20525/ijrbs.v10i5.1263 alm	PERSON
ijtc-710	226	2	j., liu	PERSON
ijtc-710	226	3	& zhang	PERSON
ijtc-710	226	4	2019	DATE
ijtc-710	228	1	26(1	CARDINAL
ijtc-710	228	2	71–102	CARDINAL
ijtc-710	229	1	https://doi.org/10.1007/s10797-018-9502-7 arnold	PERSON
ijtc-710	229	2	g., & lewis	ORG
ijtc-710	229	3	2019	DATE
ijtc-710	230	1	6th	ORDINAL
ijtc-710	231	1	pearson education	ORG
ijtc-710	232	1	n. m.	PERSON
ijtc-710	233	1	2021	CARDINAL
ijtc-710	234	1	dan penghindaran	PERSON
ijtc-710	234	2	dengan profitabilitas sebagai variabel moderasi	ORG
ijtc-710	235	1	31(9	DATE
ijtc-710	235	2	2277–2288	CARDINAL
ijtc-710	236	1	https://doi.org/10.24843/eja.2021.v31.i09.p10 brealey	PERSON
ijtc-710	236	2	r. a.	PERSON
ijtc-710	236	3	myers	GPE
ijtc-710	236	4	s. c., & marcus	PERSON
ijtc-710	236	5	a. j.	PERSON
ijtc-710	236	6	2020	DATE
ijtc-710	237	1	10th	ORDINAL
ijtc-710	238	1	mcgraw-hill	ORG
ijtc-710	239	1	https://lccn.loc.gov/2018047649 dang	PERSON
ijtc-710	239	2	x. h.	PERSON
ijtc-710	239	3	2021	CARDINAL
ijtc-710	240	1	vietnamese	NORP
ijtc-710	241	1	business & management	ORG
ijtc-710	241	2	8(1	CARDINAL
ijtc-710	241	3	1–10	CARDINAL
ijtc-710	242	1	dewi	PERSON
ijtc-710	242	2	n. p. s. s., & putri	PERSON
ijtc-710	242	3	i. g. a. m. a. d.	PERSON
ijtc-710	242	4	2021	CARDINAL
ijtc-710	243	1	dan free	PERSON
ijtc-710	244	1	1069–1081	CARDINAL
ijtc-710	245	1	firmansyah	GPE
ijtc-710	245	2	a., & irawan	ORG
ijtc-710	245	3	f.	PERSON
ijtc-710	245	4	2022	CARDINAL
ijtc-710	246	1	indonesia	GPE
ijtc-710	247	1	akuntansi dan	PERSON
ijtc-710	247	2	indonesia	GPE
ijtc-710	247	3	7(1	DATE
ijtc-710	247	4	63–93	CARDINAL
ijtc-710	248	1	https://doi.org/10.23917/reaksi.v7i1.17313 fauzan	PERSON
ijtc-710	248	2	arsanti	ORG
ijtc-710	248	3	p. m. d., & fatchan	PERSON
ijtc-710	248	4	i. n.	PERSON
ijtc-710	248	5	2021	CARDINAL
ijtc-710	249	1	the indonesia stock exchange	ORG
ijtc-710	249	2	2016-2019	DATE
ijtc-710	250	1	jurnal riset	PERSON
ijtc-710	250	2	akuntansi dan keuangan	PERSON
ijtc-710	250	3	indonesia	GPE
ijtc-710	250	4	6(2	CARDINAL
ijtc-710	250	5	154–165	CARDINAL
ijtc-710	251	1	a., & estutik	ORG
ijtc-710	251	2	r. s.	PERSON
ijtc-710	251	3	2020	DATE
ijtc-710	253	1	9(4	CARDINAL
ijtc-710	255	1	2019	DATE
ijtc-710	256	1	uang	GPE
ijtc-710	256	2	indonesia	GPE
ijtc-710	256	3	3	CARDINAL
ijtc-710	256	4	jaringan luar negeri milik adaro	ORG
ijtc-710	257	1	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batubara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/ hajawiyah	PERSON
ijtc-710	257	2	kiswanto	PERSON
ijtc-710	257	3	k.	PERSON
ijtc-710	257	4	h., & harjanto	ORG
ijtc-710	257	5	a. p.	PERSON
ijtc-710	257	6	2022	CARDINAL
ijtc-710	258	1	indonesia	GPE
ijtc-710	259	1	cogent business & management	ORG
ijtc-710	259	2	9(1	CARDINAL
ijtc-710	260	1	https://doi.org/10.1080/23311975.2022.2090207	NORP
ijtc-710	260	2	https://jurnal.unpad.ac.id/jaab/article/view/34528	ORG
ijtc-710	260	3	https://doi.org/10.20525/ijrbs.v10i5.1263 https://doi.org/10.1007/s10797-018-9502-7 https://doi.org/10.24843/eja.2021.v31.i09.p10 https://lccn.loc.gov/2018047649	PERSON
ijtc-710	260	4	https://doi.org/10.23917/reaksi.v7i1.17313 https://journals.ums.ac.id/index.php/reaksi/article/view/16126	PRODUCT
ijtc-710	260	5	https://doi.org/10.1080/23311975.2022.2090207	NORP
ijtc-710	260	6	2019-2021	CARDINAL
ijtc-710	260	7	csr	ORG
ijtc-710	260	8	kalangi	PERSON
ijtc-710	260	9	233	PRODUCT
ijtc-710	260	10	ilomata international journal of tax & accounting	ORG
ijtc-710	260	11	w.	PERSON
ijtc-710	260	12	2018	DATE
ijtc-710	261	1	indonesia	GPE
ijtc-710	262	1	the indonesian journal of accounting research	ORG
ijtc-710	262	2	21(1	CARDINAL
ijtc-710	262	3	1–22	CARDINAL
ijtc-710	264	1	a. r.	PERSON
ijtc-710	264	2	n. p. e.	PERSON
ijtc-710	264	3	2022	CARDINAL
ijtc-710	265	1	indonesia	GPE
ijtc-710	266	1	international journal of finance & banking	ORG
ijtc-710	266	2	11(1	CARDINAL
ijtc-710	266	3	207–219	CARDINAL
ijtc-710	267	1	https://doi.org/10.20525/ijfbs.v11i1.1702	CARDINAL
ijtc-710	268	1	e., & ritnawati	ORG
ijtc-710	268	2	e.	PERSON
ijtc-710	268	3	2021	CARDINAL
ijtc-710	269	1	strategi bisnis dan	PERSON
ijtc-710	269	2	laba sebagai variabel moderasi	ORG
ijtc-710	269	3	pada perusahaan jasa properti	ORG
ijtc-710	269	4	dan konstruksi	PERSON
ijtc-710	269	5	bangunan yang terdaftar di bei	PERSON
ijtc-710	269	6	periode 2015-2019	DATE
ijtc-710	270	1	jurnal riset bisnis	PERSON
ijtc-710	270	2	4(2	CARDINAL
ijtc-710	270	3	173–184	CARDINAL
ijtc-710	271	1	m., & abdani	ORG
ijtc-710	271	2	f.	PERSON
ijtc-710	271	3	2022	CARDINAL
ijtc-710	272	1	covid-19	PRODUCT
ijtc-710	273	1	32(5	CARDINAL
ijtc-710	273	2	1238–1248	CARDINAL
ijtc-710	274	1	iwanty	PERSON
ijtc-710	274	2	k. i.	PERSON
ijtc-710	274	3	d. a.	PERSON
ijtc-710	274	4	2022	CARDINAL
ijtc-710	276	1	journal of economics	ORG
ijtc-710	276	2	4(1	CARDINAL
ijtc-710	276	3	423–436	CARDINAL
ijtc-710	277	1	https://doi.org/10.32996/jefas.2022.4.1.26 jaffar	GPE
ijtc-710	277	2	r.	NORP
ijtc-710	277	3	r.	PERSON
ijtc-710	277	4	2021	CARDINAL
ijtc-710	278	1	malaysia	GPE
ijtc-710	279	1	journal of asian finance	ORG
ijtc-710	279	2	179–188	CARDINAL
ijtc-710	280	1	2020, june 23	DATE
ijtc-710	281	1	indonesia	GPE
ijtc-710	281	2	ini kata	PERSON
ijtc-710	281	3	sri mulyani	PERSON
ijtc-710	282	1	ddtc news	ORG
ijtc-710	283	1	j., & solikhah	ORG
ijtc-710	283	2	2019	DATE
ijtc-710	284	1	csr	ORG
ijtc-710	285	1	8(1	CARDINAL
ijtc-710	285	2	d., & surjandari	ORG
ijtc-710	285	3	d. a.	PERSON
ijtc-710	285	4	2022	CARDINAL
ijtc-710	287	1	journal of economics	ORG
ijtc-710	287	2	4(3	CARDINAL
ijtc-710	287	3	1–11	CARDINAL
ijtc-710	288	1	trang	GPE
ijtc-710	288	2	t. t.,	GPE
ijtc-710	288	3	2022	CARDINAL
ijtc-710	290	1	economics & finance	ORG
ijtc-710	290	2	10(1	CARDINAL
ijtc-710	290	3	1	CARDINAL
ijtc-710	290	4	11	CARDINAL
ijtc-710	291	1	c. m.	PERSON
ijtc-710	291	2	2021	CARDINAL
ijtc-710	293	1	american journal of humanities	ORG
ijtc-710	293	2	social sciences research	ORG
ijtc-710	293	3	5(6	CARDINAL
ijtc-710	293	4	282–287	CARDINAL
ijtc-710	294	1	https://www.ajhssr.com/the-effects-of-financial-distress-capital-intensity-andaudit-quality-on-tax-avoidance/ nainggolan	PERSON
ijtc-710	294	2	c., & sari	ORG
ijtc-710	294	3	2020	DATE
ijtc-710	295	1	kepentingan asing	PERSON
ijtc-710	295	2	aktivitas	NORP
ijtc-710	295	3	dan thin	PERSON
ijtc-710	295	4	indonesia	GPE
ijtc-710	296	1	jurnal akuntansi dan bisnis	PERSON
ijtc-710	296	2	19(2	DATE
ijtc-710	296	3	147–159	CARDINAL
ijtc-710	297	1	https://doi.org/10.20961/jab.v19i2.421 natalia	ORG
ijtc-710	297	2	i., & widyadhana	ORG
ijtc-710	297	3	f.	PERSON
ijtc-710	297	4	2021	CARDINAL
ijtc-710	298	1	dan penghindaran	PERSON
ijtc-710	298	2	setelah penerapan pmk 169	PERSON
ijtc-710	299	1	keberlanjutan	GPE
ijtc-710	299	2	jurnal manajemen dan jurnal akuntansi	PERSON
ijtc-710	299	3	6(2	CARDINAL
ijtc-710	299	4	106–115	CARDINAL
ijtc-710	300	1	http://dx.doi.org/10.32493/keberlanjutan.v6i2.y2021.p106-115	GPE
ijtc-710	302	1	http://dx.doi.org/10.32493/keberlanjutan.v6i2.y2021.p106-115	GPE
ijtc-710	302	2	2019-2021	CARDINAL
ijtc-710	302	3	csr	ORG
ijtc-710	302	4	kalangi	PERSON
ijtc-710	302	5	234	CARDINAL
ijtc-710	302	6	ilomata international journal of tax & accounting	ORG
ijtc-710	302	7	i. a. m. w.	PERSON
ijtc-710	302	8	2022	CARDINAL
ijtc-710	303	1	dan penghindaran	PERSON
ijtc-710	304	1	229–242	CARDINAL
ijtc-710	305	1	oecd	ORG
ijtc-710	306	1	2022	CARDINAL
ijtc-710	307	1	asia	LOC
ijtc-710	307	2	2022	CARDINAL
ijtc-710	307	3	asia	LOC
ijtc-710	308	1	oecd	ORG
ijtc-710	309	1	i. p. a. a.	PERSON
ijtc-710	309	2	adhitanaya	GPE
ijtc-710	309	3	k.	PERSON
ijtc-710	309	4	rizaldi	PERSON
ijtc-710	309	5	m. f.	PERSON
ijtc-710	309	6	winanda	GPE
ijtc-710	309	7	g. b. e.	PERSON
ijtc-710	309	8	n. m. i. d., & astuti	PERSON
ijtc-710	309	9	2021	CARDINAL
ijtc-710	311	1	9(6	CARDINAL
ijtc-710	311	2	1478–1486	DATE
ijtc-710	312	1	a. z.	PERSON
ijtc-710	312	2	2020	DATE
ijtc-710	313	1	melakukan penghindaran	PRODUCT
ijtc-710	314	1	akuntansi dan bisnis	PERSON
ijtc-710	314	2	indonesia	GPE
ijtc-710	314	3	4(1	CARDINAL
ijtc-710	314	4	93–102	CARDINAL
ijtc-710	315	1	https://doi.org/10.18196/rab.040156 rahayu	PERSON
ijtc-710	315	2	s., & suryarini	ORG
ijtc-710	315	3	2021	CARDINAL
ijtc-710	317	1	10(3	CARDINAL
ijtc-710	317	2	191–197	CARDINAL
ijtc-710	318	1	a. a.	PERSON
ijtc-710	318	2	n.	ORG
ijtc-710	318	3	mary, h., & indriyenni	ORG
ijtc-710	318	4	i.	PERSON
ijtc-710	318	5	2022	CARDINAL
ijtc-710	319	1	karakteristik perusahaan	PERSON
ijtc-710	319	2	dan csr	PERSON
ijtc-710	319	3	terhadap penghindaran	PERSON
ijtc-710	319	4	pada perusahaan manufaktur.	ORG
ijtc-710	320	1	riset & jurnal akuntansi	ORG
ijtc-710	320	2	6(1	CARDINAL
ijtc-710	321	1	677–689	CARDINAL
ijtc-710	321	2	ddtcnews	ORG
ijtc-710	322	1	2019, july 30	DATE
ijtc-710	323	1	kpk	PERSON
ijtc-710	323	2	awasi pelanggaran pajak	ORG
ijtc-710	323	3	sumber daya alam	PERSON
ijtc-710	324	1	ddtcnews	PERSON
ijtc-710	325	1	y., & suripto	ORG
ijtc-710	325	2	s.	PERSON
ijtc-710	325	3	2021	CARDINAL
ijtc-710	327	1	budapest international research and critics institute	ORG
ijtc-710	327	2	birci-journal	ORG
ijtc-710	327	3	social sciences	ORG
ijtc-710	327	4	4(2	CARDINAL
ijtc-710	327	5	2612–2625	CARDINAL
ijtc-710	328	1	https://doi.org/10.33258/birci.v4i2.1968 ross	PERSON
ijtc-710	328	2	s. a.	PERSON
ijtc-710	328	3	westerfield	PERSON
ijtc-710	328	4	r. w.	PERSON
ijtc-710	328	5	jaffe	PERSON
ijtc-710	328	6	j. f., & jordan	PERSON
ijtc-710	328	7	b. d.	PERSON
ijtc-710	328	8	2018	DATE
ijtc-710	329	1	5th	ORDINAL
ijtc-710	330	1	mcgraw-hill	ORG
ijtc-710	331	1	https://lccn.loc.gov/2016035324 sadjiarto, a.	ORG
ijtc-710	331	2	s.	GPE
ijtc-710	331	3	s.	PERSON
ijtc-710	331	4	2020	DATE
ijtc-710	333	1	journal of economics	ORG
ijtc-710	333	2	3(1	CARDINAL
ijtc-710	333	3	238	CARDINAL
ijtc-710	333	4	246	CARDINAL
ijtc-710	334	1	n. k.	PERSON
ijtc-710	334	2	yahya	PERSON
ijtc-710	334	3	i., & sadalia	ORG
ijtc-710	334	4	i.	PERSON
ijtc-710	334	5	2020	DATE
ijtc-710	336	1	international journal of research	ORG
ijtc-710	336	2	237–242	CARDINAL
ijtc-710	337	1	https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html simamora	PERSON
ijtc-710	337	2	s. j. p.,	PERSON
ijtc-710	337	3	2021	CARDINAL
ijtc-710	339	1	9(2	CARDINAL
ijtc-710	339	2	65–76	DATE
ijtc-710	340	1	sritharan	GPE
ijtc-710	340	2	n.	ORG
ijtc-710	340	3	salawati	GPE
ijtc-710	340	4	s.	PERSON
ijtc-710	340	5	sharon	PERSON
ijtc-710	340	6	c. c. s.	PERSON
ijtc-710	340	7	m. a.	PERSON
ijtc-710	340	8	2022	CARDINAL
ijtc-710	342	1	12(8	CARDINAL
ijtc-710	342	2	1160–1180	CARDINAL
ijtc-710	343	1	https://doi.org/10.18196/rab.040156	PRODUCT
ijtc-710	344	1	https://lccn.loc.gov/2016035324 https://doi.org/10.31014/aior.1992.03.01.193 https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html https://doi.org/10.21107/jaffa.v9i2.12034 https://doi.org/10.6007/ijarbss/v12-i8/14683 https://doi.org/10.6007/ijarbss/v12-i8/14683 uncovering tax avoidance	ORG
ijtc-710	344	2	2019-2021	CARDINAL
ijtc-710	344	3	csr	ORG
ijtc-710	344	4	kalangi	PERSON
ijtc-710	344	5	235	CARDINAL
ijtc-710	344	6	ilomata international journal of tax & accounting	ORG
ijtc-710	344	7	2021	CARDINAL
ijtc-710	345	1	mayoritas	PERSON
ijtc-710	345	2	tambang	GPE
ijtc-710	345	3	belum transparan	PERSON
ijtc-710	345	4	soal	ORG
ijtc-710	346	1	bisniscom	PERSON
ijtc-710	347	1	2020	DATE
ijtc-710	348	1	dan konservatisme akuntansi pada	PERSON
ijtc-710	349	1	30(7	CARDINAL
ijtc-710	349	2	1670–1683	DATE
ijtc-710	351	1	2020	DATE
ijtc-710	352	1	covid-19	GPE
ijtc-710	353	1	m. f., & irawan	PERSON
ijtc-710	353	2	f.	PERSON
ijtc-710	353	3	2022	CARDINAL
ijtc-710	354	1	dan	PERSON
ijtc-710	354	2	terhadap penghindaran	ORG
ijtc-710	354	3	dengan financial constraints sebagai variabel moderasi	ORG
ijtc-710	355	1	dan jurnal akuntansi	PERSON
ijtc-710	355	2	6(1	CARDINAL
ijtc-710	355	3	386–399	CARDINAL
ijtc-710	356	1	wijaya, h., & mulya	ORG
ijtc-710	356	2	2020	DATE
ijtc-710	358	1	saudi journal of business and	ORG
ijtc-710	358	2	5(9	CARDINAL
ijtc-710	358	3	498–505	CARDINAL