id	sid	eid	entity	type
ijtc-712	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-712	1	2	2714-9838	CARDINAL
ijtc-712	1	3	2714-9846	CARDINAL
ijtc-712	1	4	4	CARDINAL
ijtc-712	1	5	2	CARDINAL
ijtc-712	1	6	2023	CARDINAL
ijtc-712	2	1	250	CARDINAL
ijtc-712	2	2	ilomata international journal of tax & accounting	ORG
ijtc-712	2	3	indonesian	NORP
ijtc-712	2	4	indonesia	GPE
ijtc-712	2	5	january 23	DATE
ijtc-712	2	6	2023	CARDINAL
ijtc-712	2	7	april 10	DATE
ijtc-712	2	8	2023	CARDINAL
ijtc-712	2	9	april 30	DATE
ijtc-712	2	10	2023	CARDINAL
ijtc-712	3	1	indonesian	NORP
ijtc-712	4	1	ilomata international journal of tax and accounting	ORG
ijtc-712	4	2	4(2	CARDINAL
ijtc-712	4	3	250	CARDINAL
ijtc-712	5	1	two	CARDINAL
ijtc-712	5	2	indonesian	NORP
ijtc-712	6	1	first	ORDINAL
ijtc-712	6	2	second	ORDINAL
ijtc-712	6	3	indonesia	GPE
ijtc-712	7	1	two	CARDINAL
ijtc-712	7	2	indonesian	NORP
ijtc-712	8	1	two	CARDINAL
ijtc-712	10	1	first	ORDINAL
ijtc-712	10	2	first	ORDINAL
ijtc-712	12	1	4.0	CARDINAL
ijtc-712	13	1	indonesia	GPE
ijtc-712	13	2	2014	DATE
ijtc-712	13	3	2014	DATE
ijtc-712	14	1	indonesia	GPE
ijtc-712	14	2	19 august 2016	DATE
ijtc-712	14	3	7-day	DATE
ijtc-712	14	4	indonesia	GPE
ijtc-712	14	5	n.d.	GPE
ijtc-712	17	1	n.d.	GPE
ijtc-712	18	1	two	CARDINAL
ijtc-712	19	1	acharya & öncü	ORG
ijtc-712	19	2	2011	DATE
ijtc-712	19	3	schultz & bockian	ORG
ijtc-712	19	4	2017	DATE
ijtc-712	20	1	indonesian	NORP
ijtc-712	20	2	251	CARDINAL
ijtc-712	20	3	ilomata international journal of tax & accounting	ORG
ijtc-712	22	1	two	CARDINAL
ijtc-712	22	2	al-rushou	ORG
ijtc-712	22	3	al saeed	PERSON
ijtc-712	22	4	2008	DATE
ijtc-712	23	1	first	ORDINAL
ijtc-712	23	2	two	CARDINAL
ijtc-712	23	3	2022	CARDINAL
ijtc-712	24	1	second	ORDINAL
ijtc-712	24	2	2022	CARDINAL
ijtc-712	25	1	indonesian	NORP
ijtc-712	26	1	two	CARDINAL
ijtc-712	26	2	n.d.	GPE
ijtc-712	27	1	one	CARDINAL
ijtc-712	28	1	third	ORDINAL
ijtc-712	29	1	indonesian	NORP
ijtc-712	29	2	2014	DATE
ijtc-712	30	1	indonesian	NORP
ijtc-712	32	1	indonesian	NORP
ijtc-712	32	2	2022	CARDINAL
ijtc-712	34	1	linos	PERSON
ijtc-712	34	2	carlson	PERSON
ijtc-712	36	1	two	CARDINAL
ijtc-712	37	1	two	CARDINAL
ijtc-712	38	1	first	ORDINAL
ijtc-712	38	2	2019	DATE
ijtc-712	38	3	2011	DATE
ijtc-712	38	4	sissoko	ORG
ijtc-712	38	5	2019	DATE
ijtc-712	39	1	third	ORDINAL
ijtc-712	40	1	indonesian	NORP
ijtc-712	40	2	252	CARDINAL
ijtc-712	40	3	ilomata international journal of tax & accounting	ORG
ijtc-712	41	1	second	ORDINAL
ijtc-712	42	1	2022	CARDINAL
ijtc-712	43	1	first	ORDINAL
ijtc-712	43	2	second	ORDINAL
ijtc-712	43	3	2010	DATE
ijtc-712	47	1	two	CARDINAL
ijtc-712	47	2	2021	DATE
ijtc-712	48	1	2010	DATE
ijtc-712	49	1	three	CARDINAL
ijtc-712	49	2	n.d.	GPE
ijtc-712	49	3	2022	CARDINAL
ijtc-712	49	4	fernando	ORG
ijtc-712	49	5	2022	CARDINAL
ijtc-712	52	1	2019	DATE
ijtc-712	52	2	baklanova et al.	PERSON
ijtc-712	52	3	2019	DATE
ijtc-712	54	1	two	CARDINAL
ijtc-712	54	2	2010	DATE
ijtc-712	55	1	first	ORDINAL
ijtc-712	55	2	2010	DATE
ijtc-712	56	1	2010	DATE
ijtc-712	59	1	third	ORDINAL
ijtc-712	63	1	indonesian	NORP
ijtc-712	63	2	253	CARDINAL
ijtc-712	63	3	ilomata international journal of tax & accounting	ORG
ijtc-712	63	4	x corp	ORG
ijtc-712	63	5	y corp	ORG
ijtc-712	64	1	1 january 2020	DATE
ijtc-712	64	2	y corp agreed	ORG
ijtc-712	64	3	1,000	CARDINAL
ijtc-712	64	4	x corp at us$1,290,000.00	ORG
ijtc-712	64	5	28 february 2020	DATE
ijtc-712	65	1	us$1,297,000.00	NORP
ijtc-712	65	2	us$1,295,000.00	ORG
ijtc-712	66	1	us$1,290,000.00	ORG
ijtc-712	66	2	31 january 2020	DATE
ijtc-712	66	3	x corp	ORG
ijtc-712	67	1	1 february 2020	DATE
ijtc-712	67	2	y corp	ORG
ijtc-712	68	1	x corp.	ORG
ijtc-712	68	2	2 february 2019	DATE
ijtc-712	68	3	x corp	ORG
ijtc-712	68	4	y corp.	ORG
ijtc-712	68	5	y corp bought	ORG
ijtc-712	68	6	us$1,300,000.00	ORG
ijtc-712	68	7	28 february 2020	DATE
ijtc-712	69	1	us$10,000	GPE
ijtc-712	71	1	x corp	ORG
ijtc-712	73	1	z corp to x corp	ORG
ijtc-712	74	1	2	CARDINAL
ijtc-712	74	2	indonesia	GPE
ijtc-712	74	3	two	CARDINAL
ijtc-712	74	4	indonesia	GPE
ijtc-712	74	5	2018	DATE
ijtc-712	74	6	fischer	ORG
ijtc-712	74	7	2015)and	ORG
ijtc-712	74	8	bucheli & olivieri	ORG
ijtc-712	74	9	2019	DATE
ijtc-712	74	10	creedy & sanz-sanz	ORG
ijtc-712	74	11	2011	DATE
ijtc-712	75	1	georg von schanz	PERSON
ijtc-712	75	2	1896	DATE
ijtc-712	75	3	robert m. haig	PERSON
ijtc-712	75	4	1921	DATE
ijtc-712	75	5	henry simons	PERSON
ijtc-712	75	6	1938	DATE
ijtc-712	75	7	2001	DATE
ijtc-712	76	1	the united kingdom	GPE
ijtc-712	76	2	1803	DATE
ijtc-712	76	3	2001	DATE
ijtc-712	78	1	the united kingdom	GPE
ijtc-712	78	2	2001	DATE
ijtc-712	79	1	indonesian	NORP
ijtc-712	79	2	article 4 section	LAW
ijtc-712	79	3	1	CARDINAL
ijtc-712	79	4	no.7	GPE
ijtc-712	79	5	1983	DATE
ijtc-712	79	6	7 year 2021	DATE
ijtc-712	79	7	indonesian	NORP
ijtc-712	80	1	indonesia	GPE
ijtc-712	80	2	indonesia	GPE
ijtc-712	80	3	1983	DATE
ijtc-712	80	4	2021	CARDINAL
ijtc-712	82	1	indonesian	NORP
ijtc-712	82	2	article 17 of the law (law of the republic of indonesia, 1983	LAW
ijtc-712	83	1	2021	CARDINAL
ijtc-712	84	1	indonesian	NORP
ijtc-712	84	2	254	CARDINAL
ijtc-712	84	3	ilomata international journal of tax & accounting	ORG
ijtc-712	84	4	article 17 and hence	LAW
ijtc-712	85	1	indonesian	NORP
ijtc-712	86	1	indonesian	NORP
ijtc-712	87	1	indonesian	NORP
ijtc-712	88	1	one	CARDINAL
ijtc-712	89	1	article 4 section	LAW
ijtc-712	89	2	2	CARDINAL
ijtc-712	89	3	indonesian	NORP
ijtc-712	90	1	indonesia stock exchange	ORG
ijtc-712	90	2	1983	DATE
ijtc-712	90	3	2021	CARDINAL
ijtc-712	92	1	94	CARDINAL
ijtc-712	92	2	2010	DATE
ijtc-712	93	1	1	CARDINAL
ijtc-712	95	1	indonesia	GPE
ijtc-712	96	1	2	CARDINAL
ijtc-712	102	1	3	CARDINAL
ijtc-712	104	1	indonesian	NORP
ijtc-712	104	2	255	CARDINAL
ijtc-712	104	3	ilomata international journal of tax & accounting	ORG
ijtc-712	104	4	indonesian	NORP
ijtc-712	105	1	article 19 of government regulation no. 94 of 2010	LAW
ijtc-712	105	2	lex specialis	PERSON
ijtc-712	105	3	lex specialis derogat legi generali	WORK_OF_ART
ijtc-712	105	4	the republic of	GPE
ijtc-712	105	5	indonesia	GPE
ijtc-712	105	6	2010	DATE
ijtc-712	107	1	indonesia	GPE
ijtc-712	107	2	lex specialis	PERSON
ijtc-712	108	1	3	CARDINAL
ijtc-712	109	1	indonesian	NORP
ijtc-712	109	2	two	CARDINAL
ijtc-712	111	1	two	CARDINAL
ijtc-712	113	1	3.1	CARDINAL
ijtc-712	114	1	indonesian	NORP
ijtc-712	116	1	91 year 2021	DATE
ijtc-712	118	1	10%	PERCENT
ijtc-712	119	1	the current year	DATE
ijtc-712	119	2	the republic of	GPE
ijtc-712	119	3	2021	CARDINAL
ijtc-712	120	1	two	CARDINAL
ijtc-712	121	1	two	CARDINAL
ijtc-712	122	1	20%	PERCENT
ijtc-712	122	2	indonesia	GPE
ijtc-712	124	1	article 4 section	LAW
ijtc-712	124	2	1	CARDINAL
ijtc-712	124	3	indonesian	NORP
ijtc-712	124	4	indonesian	NORP
ijtc-712	124	5	256	CARDINAL
ijtc-712	124	6	ilomata international journal of tax & accounting	ORG
ijtc-712	125	1	two	CARDINAL
ijtc-712	129	1	zero	CARDINAL
ijtc-712	135	1	1	CARDINAL
ijtc-712	135	2	2	CARDINAL
ijtc-712	136	1	at least two	CARDINAL
ijtc-712	137	1	first	ORDINAL
ijtc-712	138	1	second	ORDINAL
ijtc-712	138	2	two	CARDINAL
ijtc-712	138	3	indonesian	NORP
ijtc-712	138	4	article 4 section	LAW
ijtc-712	138	5	1	CARDINAL
ijtc-712	138	6	indonesian	NORP
ijtc-712	144	1	first	ORDINAL
ijtc-712	146	1	2010	DATE
ijtc-712	147	1	91 year 2021	DATE
ijtc-712	148	1	indonesian	NORP
ijtc-712	148	2	257	CARDINAL
ijtc-712	148	3	ilomata international journal of tax & accounting	ORG
ijtc-712	151	1	two	CARDINAL
ijtc-712	158	1	indonesian	NORP
ijtc-712	162	1	3.2	CARDINAL
ijtc-712	163	1	indonesian	NORP
ijtc-712	163	2	two	CARDINAL
ijtc-712	163	3	indonesia stock exchange	ORG
ijtc-712	163	4	indonesia stock exchange	ORG
ijtc-712	165	1	41	CARDINAL
ijtc-712	165	2	14 of 1997	DATE
ijtc-712	166	1	indonesian	NORP
ijtc-712	167	1	indonesia	GPE
ijtc-712	168	1	three	CARDINAL
ijtc-712	169	1	first	ORDINAL
ijtc-712	169	2	0,1%	PERCENT
ijtc-712	170	1	second	ORDINAL
ijtc-712	170	2	third	ORDINAL
ijtc-712	171	1	two	CARDINAL
ijtc-712	172	1	first	ORDINAL
ijtc-712	172	2	indonesian	NORP
ijtc-712	172	3	258	CARDINAL
ijtc-712	172	4	ilomata international journal of tax & accounting	ORG
ijtc-712	172	5	0,5%	PERCENT
ijtc-712	173	1	0,5%	PERCENT
ijtc-712	173	2	0,1%	PERCENT
ijtc-712	174	1	0,1%	PERCENT
ijtc-712	174	2	the republic of indonesia	GPE
ijtc-712	174	3	1994	DATE
ijtc-712	174	4	the republic of indonesia	GPE
ijtc-712	174	5	1997	DATE
ijtc-712	174	6	second	ORDINAL
ijtc-712	174	7	two	CARDINAL
ijtc-712	176	1	second	ORDINAL
ijtc-712	181	1	0,1%	PERCENT
ijtc-712	181	2	0,5%	PERCENT
ijtc-712	182	1	0,5%	PERCENT
ijtc-712	182	2	one month	DATE
ijtc-712	183	1	0,5%	PERCENT
ijtc-712	189	1	only 0,1%	PERCENT
ijtc-712	190	1	indonesian	NORP
ijtc-712	190	2	259	CARDINAL
ijtc-712	190	3	ilomata international journal of tax & accounting	ORG
ijtc-712	192	1	indonesian	NORP
ijtc-712	193	1	10%	PERCENT
ijtc-712	196	1	the end of the fiscal year	DATE
ijtc-712	198	1	indonesia	GPE
ijtc-712	203	1	4	CARDINAL
ijtc-712	203	2	indonesian	NORP
ijtc-712	205	1	article 28	LAW
ijtc-712	205	2	6	CARDINAL
ijtc-712	205	3	7	CARDINAL
ijtc-712	205	4	2021	CARDINAL
ijtc-712	206	1	article 28 section (1	LAW
ijtc-712	206	2	1983a	DATE
ijtc-712	206	3	2021	CARDINAL
ijtc-712	207	1	article 28 section	LAW
ijtc-712	207	2	5	CARDINAL
ijtc-712	208	1	article 28 section	LAW
ijtc-712	208	2	5	CARDINAL
ijtc-712	208	3	from year to year	DATE
ijtc-712	210	1	indonesian	NORP
ijtc-712	211	1	indonesian	NORP
ijtc-712	211	2	260	CARDINAL
ijtc-712	211	3	ilomata international journal of tax & accounting	ORG
ijtc-712	212	1	1 january 2014	DATE
ijtc-712	212	2	indonesia	GPE
ijtc-712	212	3	g-20	PERSON
ijtc-712	212	4	2017	CARDINAL
ijtc-712	215	1	ifrs 9	DATE
ijtc-712	215	2	39	CARDINAL
ijtc-712	216	1	ifrs 9	DATE
ijtc-712	217	1	ifrs 9	DATE
ijtc-712	218	1	2012	DATE
ijtc-712	230	1	indonesia	GPE
ijtc-712	231	1	indonesian	NORP
ijtc-712	232	1	indonesian	NORP
ijtc-712	232	2	261	CARDINAL
ijtc-712	232	3	ilomata international journal of tax & accounting	ORG
ijtc-712	232	4	indonesian	NORP
ijtc-712	233	1	lex specialis derogat legi generali	PERSON
ijtc-712	238	1	one	CARDINAL
ijtc-712	244	1	indonesian	NORP
ijtc-712	245	1	one	CARDINAL
ijtc-712	251	1	indonesian	NORP
ijtc-712	252	1	indonesian	NORP
ijtc-712	253	1	lex specialis	PERSON
ijtc-712	256	1	indonesian	NORP
ijtc-712	256	2	262	CARDINAL
ijtc-712	256	3	ilomata international journal of tax & accounting	ORG
ijtc-712	256	4	2016	DATE
ijtc-712	256	5	2016	DATE
ijtc-712	257	1	acharya	PERSON
ijtc-712	257	2	t. s.	GPE
ijtc-712	257	3	2011	DATE
ijtc-712	259	1	dodd	PERSON
ijtc-712	259	2	319–350	CARDINAL
ijtc-712	260	1	al-rushou	ORG
ijtc-712	260	2	a., & al saeed	ORG
ijtc-712	260	3	m. (2008	PERSON
ijtc-712	262	1	arab	NORP
ijtc-712	262	2	quarterly	DATE
ijtc-712	262	3	22(2	CARDINAL
ijtc-712	262	4	112–157	DATE
ijtc-712	263	1	a.	PERSON
ijtc-712	263	2	douady	NORP
ijtc-712	263	3	r., & laurent	ORG
ijtc-712	264	1	2019	DATE
ijtc-712	265	1	european	NORP
ijtc-712	265	2	european	NORP
ijtc-712	266	1	467–492	CARDINAL
ijtc-712	268	1	baklanova	GPE
ijtc-712	268	2	c., cipriani	PERSON
ijtc-712	268	3	m., & copeland, a.	ORG
ijtc-712	268	4	2019	DATE
ijtc-712	270	1	33	DATE
ijtc-712	270	2	228–249	CARDINAL
ijtc-712	270	3	indonesia	GPE
ijtc-712	271	1	n.d.	GPE
ijtc-712	273	1	bucheli	PERSON
ijtc-712	273	2	m., & olivieri	ORG
ijtc-712	273	3	2019	DATE
ijtc-712	274	1	uruguay.	ORG
ijtc-712	275	1	international journal of microsimulation	ORG
ijtc-712	275	2	12(2	DATE
ijtc-712	275	3	68–86	CARDINAL
ijtc-712	276	1	2010	DATE
ijtc-712	278	1	butterworth-heinemann	PERSON
ijtc-712	279	1	cnossen	ORG
ijtc-712	279	2	s.	PERSON
ijtc-712	279	3	2018	DATE
ijtc-712	280	1	the european union	ORG
ijtc-712	281	1	25(3	CARDINAL
ijtc-712	281	2	808	CARDINAL
ijtc-712	281	3	840	CARDINAL
ijtc-712	282	1	https://doi.org/10.1007/s10797-017-9471-2 creedy	PERSON
ijtc-712	282	2	j., & sanz-sanz	ORG
ijtc-712	282	3	j. f. (	PERSON
ijtc-712	282	4	2011	DATE
ijtc-712	284	1	28(6	CARDINAL
ijtc-712	284	2	2589–2595	CARDINAL
ijtc-712	285	1	andi	PERSON
ijtc-712	286	1	2016, january 26	DATE
ijtc-712	287	1	resmi berlakukan	ORG
ijtc-712	287	2	dalam transaksi	PERSON
ijtc-712	288	1	fernando	PERSON
ijtc-712	288	2	j.	PERSON
ijtc-712	288	3	2022	CARDINAL
ijtc-712	291	1	fischer	PERSON
ijtc-712	291	2	a.	PERSON
ijtc-712	291	3	2015	CARDINAL
ijtc-712	293	1	george washington	PERSON
ijtc-712	293	2	83(3	CARDINAL
ijtc-712	293	3	1028–1057	DATE
ijtc-712	294	1	2019	DATE
ijtc-712	296	1	33	DATE
ijtc-712	297	1	https://doi.org/10.1016/j.red.2019.04.009	ORG
ijtc-712	297	2	indonesian	NORP
ijtc-712	297	3	263	CARDINAL
ijtc-712	297	4	ilomata international journal of tax & accounting	ORG
ijtc-712	297	5	the republic of indonesia	GPE
ijtc-712	298	1	1994	DATE
ijtc-712	299	1	41 year 1994	DATE
ijtc-712	300	1	the republic of indonesia	GPE
ijtc-712	301	1	1997	DATE
ijtc-712	302	1	14 year 1997	DATE
ijtc-712	302	2	41 year 1994	DATE
ijtc-712	303	1	the republic of indonesia	GPE
ijtc-712	304	1	2010	DATE
ijtc-712	305	1	94 year 2010	DATE
ijtc-712	305	2	the current year	DATE
ijtc-712	306	1	the republic of indonesia	GPE
ijtc-712	307	1	2021	CARDINAL
ijtc-712	308	1	91 year 2021	DATE
ijtc-712	309	1	holmes	PERSON
ijtc-712	309	2	2001	DATE
ijtc-712	311	1	hurtado	GPE
ijtc-712	311	2	medina	GPE
ijtc-712	311	3	l.	GPE
ijtc-712	311	4	gayman	GPE
ijtc-712	311	5	c. m.	PERSON
ijtc-712	311	6	rost	PERSON
ijtc-712	311	7	k. a.	PERSON
ijtc-712	311	8	2022	CARDINAL
ijtc-712	313	1	31(1	CARDINAL
ijtc-712	313	2	157–185	CARDINAL
ijtc-712	315	1	2012	DATE
ijtc-712	315	2	may 30	DATE
ijtc-712	316	1	ifrs 9	DATE
ijtc-712	318	1	2017	CARDINAL
ijtc-712	318	2	march 28	DATE
ijtc-712	320	1	international capital market association	ORG
ijtc-712	321	1	n.d.	GPE
ijtc-712	322	1	1.	CARDINAL
ijtc-712	323	1	march 29	DATE
ijtc-712	323	2	2023	CARDINAL
ijtc-712	323	3	g.	PERSON
ijtc-712	323	4	2014, august 13	DATE
ijtc-712	324	1	transaksi	GPE
ijtc-712	324	2	uang antar bank	PERSON
ijtc-712	324	3	melonjak	PERSON
ijtc-712	326	1	indonesia	GPE
ijtc-712	327	1	1983a	DATE
ijtc-712	328	1	6 year 1983	DATE
ijtc-712	329	1	indonesia	GPE
ijtc-712	330	1	1983b	DATE
ijtc-712	331	1	7 year 1983	DATE
ijtc-712	332	1	indonesia	GPE
ijtc-712	333	1	2021	CARDINAL
ijtc-712	334	1	7 year 2021	DATE
ijtc-712	335	1	makwae	PERSON
ijtc-712	335	2	e. n.	PERSON
ijtc-712	335	3	2021	CARDINAL
ijtc-712	336	1	garissa county	GPE
ijtc-712	337	1	records management journal	ORG
ijtc-712	337	2	31(2	CARDINAL
ijtc-712	337	3	109–133	CARDINAL
ijtc-712	338	1	https://doi.org/10.1108/rmj-05-2019-0024	CARDINAL
ijtc-712	338	2	2014	DATE
ijtc-712	339	1	u.s.	GPE
ijtc-712	340	1	northwestern university law review	ORG
ijtc-712	340	2	108(3	CARDINAL
ijtc-712	341	1	905–924	CARDINAL
ijtc-712	342	1	2022, june 18	DATE
ijtc-712	345	1	indonesian	NORP
ijtc-712	345	2	264	CARDINAL
ijtc-712	345	3	ilomata international journal of tax & accounting	ORG
ijtc-712	345	4	a.	PERSON
ijtc-712	345	5	2011	DATE
ijtc-712	347	1	128(5	DATE
ijtc-712	347	2	450–480	CARDINAL
ijtc-712	348	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084861831728&partnerid=40&md5=b371a19588cb30aaedc9eaa96cdab97e schultz	PERSON
ijtc-712	348	2	k., & bockian	ORG
ijtc-712	348	3	j. (2017	ORG
ijtc-712	351	1	https://doi.org/10.1002/9781119220589.ch9 sissoko	PERSON
ijtc-712	351	2	c.	PERSON
ijtc-712	351	3	2019	DATE
ijtc-712	353	1	48(3	DATE
ijtc-712	353	2	315–341	CARDINAL