id sid eid entity type ijtc-718 1 1 the illomata international journal of management ilomata international journal of tax & accounting p-issn ORG ijtc-718 1 2 2714-9838 CARDINAL ijtc-718 1 3 2714-9846 CARDINAL ijtc-718 1 4 4 CARDINAL ijtc-718 1 5 2 CARDINAL ijtc-718 1 6 2023 CARDINAL ijtc-718 1 7 236 CARDINAL ijtc-718 1 8 ilomata international journal of tax & accounting ORG ijtc-718 1 9 covid-19 PERSON ijtc-718 1 10 indonesia GPE ijtc-718 1 11 dianila oktyawati1 ORG ijtc-718 1 12 hilda octavana PERSON ijtc-718 1 13 siregar2 GPE ijtc-718 1 14 rumiyati3 123universitas ORG ijtc-718 1 15 mada GPE ijtc-718 1 16 indonesia GPE ijtc-718 1 17 january 26 DATE ijtc-718 1 18 2023 CARDINAL ijtc-718 1 19 april 7 DATE ijtc-718 1 20 2023 CARDINAL ijtc-718 1 21 april 30 DATE ijtc-718 1 22 2023 CARDINAL ijtc-718 1 23 d. NORP ijtc-718 1 24 h.o. PERSON ijtc-718 2 1 covid-19 PERSON ijtc-718 2 2 indonesia GPE ijtc-718 3 1 ilomata international journal of tax and accounting ORG ijtc-718 3 2 4(2 CARDINAL ijtc-718 3 3 236 CARDINAL ijtc-718 6 1 covid-19 PERSON ijtc-718 8 1 covid-19 PERSON ijtc-718 9 1 the indonesia stock exchange ORG ijtc-718 12 1 covid-19 PERSON ijtc-718 19 1 covid-19 ORG ijtc-718 19 2 4.0 CARDINAL ijtc-718 20 1 covid-19 PERSON ijtc-718 20 2 al. PERSON ijtc-718 20 3 2020 DATE ijtc-718 21 1 covid-19 PERSON ijtc-718 22 1 covid-19 GPE ijtc-718 22 2 covid-19 PERSON ijtc-718 22 3 indonesia GPE ijtc-718 22 4 oktyawati GPE ijtc-718 22 5 237 CARDINAL ijtc-718 22 6 ilomata international journal of tax & accounting ORG ijtc-718 23 1 covid-19 PRODUCT ijtc-718 25 1 cohen ORG ijtc-718 25 2 2010 DATE ijtc-718 25 3 haque PERSON ijtc-718 25 4 2016 DATE ijtc-718 27 1 lev, 1989 DATE ijtc-718 31 1 ait novatiani et al. ORG ijtc-718 31 2 2022 CARDINAL ijtc-718 31 3 2011 DATE ijtc-718 32 1 pipatnarapong et al. PERSON ijtc-718 32 2 2020 DATE ijtc-718 32 3 schipper, 1989 ORG ijtc-718 36 1 jensen PERSON ijtc-718 36 2 jensen & meckling ORG ijtc-718 36 3 1976 DATE ijtc-718 36 4 2010 DATE ijtc-718 36 5 kim et al. PERSON ijtc-718 36 6 2018 DATE ijtc-718 38 1 accrual DATE ijtc-718 38 2 2011 DATE ijtc-718 39 1 accrual DATE ijtc-718 41 1 covid-19 PERSON ijtc-718 41 2 2020 DATE ijtc-718 43 1 23 CARDINAL ijtc-718 43 2 110 CARDINAL ijtc-718 43 3 2020 DATE ijtc-718 45 1 kovermann & velte ORG ijtc-718 45 2 2021 CARDINAL ijtc-718 45 3 shackelford & shevlin ORG ijtc-718 45 4 2001 DATE ijtc-718 47 1 abdelfattaha & aboud ORG ijtc-718 47 2 2020 DATE ijtc-718 47 3 kovermann & velte ORG ijtc-718 47 4 2021 CARDINAL ijtc-718 47 5 pipatnarapong et al. PERSON ijtc-718 47 6 2020 DATE ijtc-718 47 7 al. PERSON ijtc-718 47 8 2020 DATE ijtc-718 48 1 covid-19 PERSON ijtc-718 48 2 indonesia GPE ijtc-718 48 3 oktyawati GPE ijtc-718 48 4 238 CARDINAL ijtc-718 48 5 ilomata international journal of tax & accounting ORG ijtc-718 49 1 desai & dharmapala ORG ijtc-718 49 2 2009 DATE ijtc-718 49 3 suk et al. ORG ijtc-718 49 4 2021 CARDINAL ijtc-718 50 1 h. chen et al. PERSON ijtc-718 50 2 2021 CARDINAL ijtc-718 52 1 frank et al. PERSON ijtc-718 52 2 2009 DATE ijtc-718 54 1 2021 CARDINAL ijtc-718 57 1 2021 DATE ijtc-718 58 1 covid-19 PERSON ijtc-718 58 2 xiao & xi ORG ijtc-718 58 3 2021 DATE ijtc-718 58 4 china GPE ijtc-718 59 1 csr ORG ijtc-718 59 2 xiao & xi ORG ijtc-718 59 3 2021 DATE ijtc-718 60 1 the era of DATE ijtc-718 60 2 covid-19 PRODUCT ijtc-718 60 3 h. chen et al. PERSON ijtc-718 60 4 2021 CARDINAL ijtc-718 60 5 s. chen et al. PERSON ijtc-718 60 6 2010 DATE ijtc-718 60 7 covid-19 PERSON ijtc-718 61 1 2021 CARDINAL ijtc-718 61 2 indonesia GPE ijtc-718 61 3 between the first quarter of 2019 DATE ijtc-718 61 4 the first quarter of 2020 DATE ijtc-718 63 1 2020 DATE ijtc-718 64 1 covid-19 PERSON ijtc-718 64 2 2021 DATE ijtc-718 64 3 indonesia GPE ijtc-718 64 4 malaysia GPE ijtc-718 65 1 indonesia GPE ijtc-718 65 2 malaysia GPE ijtc-718 66 1 2020 DATE ijtc-718 67 1 simamora & rahayu ORG ijtc-718 67 2 2020 DATE ijtc-718 68 1 machdar ORG ijtc-718 68 2 2019 DATE ijtc-718 71 1 indonesian NORP ijtc-718 71 2 the indonesia stock exchange ORG ijtc-718 72 1 covid-19 PERSON ijtc-718 74 1 nurhaliza ORG ijtc-718 74 2 2021 DATE ijtc-718 74 3 around 90% PERCENT ijtc-718 74 4 covid-19 GPE ijtc-718 74 5 indonesia GPE ijtc-718 76 1 covid-19 PERSON ijtc-718 76 2 indonesia GPE ijtc-718 76 3 oktyawati GPE ijtc-718 76 4 239 CARDINAL ijtc-718 76 5 ilomata international journal of tax & accounting ORG ijtc-718 77 1 2019 DATE ijtc-718 77 2 2020 DATE ijtc-718 78 1 two CARDINAL ijtc-718 79 1 two CARDINAL ijtc-718 79 2 2010 DATE ijtc-718 80 1 2010 DATE ijtc-718 83 1 two CARDINAL ijtc-718 84 1 2017 DATE ijtc-718 86 1 π΅π‘’π‘π‘Žπ‘› π‘ƒπ‘Žπ‘—π‘Žπ‘˜ π‘ƒπ‘’π‘›π‘”β„Žπ‘Žπ‘ π‘–π‘™π‘Žπ‘› πΏπ‘Žπ‘π‘Ž WORK_OF_ART ijtc-718 86 2 second ORDINAL ijtc-718 86 3 cheng et al. PERSON ijtc-718 86 4 2012 DATE ijtc-718 88 1 πΆπ‘Žπ‘ β„Ž PERSON ijtc-718 89 1 kothari PERSON ijtc-718 89 2 2005 DATE ijtc-718 90 1 2020 DATE ijtc-718 92 1 1 CARDINAL ijtc-718 92 2 ppe 𝑇𝐴 ORG ijtc-718 92 3 the previous year DATE ijtc-718 92 4 covid-19 PERSON ijtc-718 92 5 indonesia GPE ijtc-718 92 6 oktyawati GPE ijtc-718 92 7 240 CARDINAL ijtc-718 92 8 ilomata international journal of tax & accounting ORG ijtc-718 92 9 2011 DATE ijtc-718 93 1 2016 CARDINAL ijtc-718 95 1 π‘ƒπ‘Ÿπ‘œπ‘‘ 𝐴𝑑 PERSON ijtc-718 95 2 1 CARDINAL ijtc-718 95 3 + CARDINAL ijtc-718 95 4 1 CARDINAL ijtc-718 96 1 1 CARDINAL ijtc-718 96 2 1 CARDINAL ijtc-718 96 3 1 CARDINAL ijtc-718 96 4 year DATE ijtc-718 96 5 year DATE ijtc-718 96 6 year DATE ijtc-718 96 7 0 CARDINAL ijtc-718 96 8 0 CARDINAL ijtc-718 96 9 year DATE ijtc-718 96 10 year DATE ijtc-718 96 11 year DATE ijtc-718 96 12 year DATE ijtc-718 96 13 year DATE ijtc-718 96 14 t-1 Ξ΄st-1 ORG ijtc-718 96 15 year DATE ijtc-718 96 16 year DATE ijtc-718 96 17 t-1 𝛼0 : ORG ijtc-718 96 18 year DATE ijtc-718 97 1 2006 DATE ijtc-718 98 1 1 CARDINAL ijtc-718 98 2 + 𝛼1 ( 1 CARDINAL ijtc-718 98 3 1 CARDINAL ijtc-718 99 1 1 CARDINAL ijtc-718 99 2 year DATE ijtc-718 99 3 year DATE ijtc-718 99 4 0 CARDINAL ijtc-718 99 5 0 CARDINAL ijtc-718 99 6 year DATE ijtc-718 99 7 year DATE ijtc-718 99 8 t-1 𝛼0 : ORG ijtc-718 99 9 covid-19 PERSON ijtc-718 99 10 indonesia GPE ijtc-718 99 11 oktyawati GPE ijtc-718 99 12 241 CARDINAL ijtc-718 99 13 ilomata international journal of tax & accounting ORG ijtc-718 99 14 year DATE ijtc-718 99 15 -1 ORG ijtc-718 102 1 𝑅𝑂𝐸 ORG ijtc-718 102 2 πΏπ‘Žπ‘π‘Ž π΅π‘’π‘Ÿπ‘ π‘–β„Ž πΈπ‘˜π‘’π‘–π‘‘π‘Žπ‘  PERSON ijtc-718 102 3 third ORDINAL ijtc-718 103 1 πΏπ‘–π‘Žπ‘π‘–π‘™π‘–π‘‘π‘Žπ‘  πΈπ‘˜π‘’π‘–π‘‘π‘Žπ‘  PERSON ijtc-718 104 1 1 CARDINAL ijtc-718 104 2 2 DATE ijtc-718 104 3 3 CARDINAL ijtc-718 105 1 4 CARDINAL ijtc-718 107 1 1 CARDINAL ijtc-718 107 2 2 CARDINAL ijtc-718 108 1 year DATE ijtc-718 108 2 year DATE ijtc-718 108 3 year DATE ijtc-718 108 4 year DATE ijtc-718 108 5 year DATE ijtc-718 108 6 year DATE ijtc-718 108 7 year DATE ijtc-718 108 8 1 CARDINAL ijtc-718 109 1 1 CARDINAL ijtc-718 110 1 covid-19 PERSON ijtc-718 110 2 indonesia GPE ijtc-718 110 3 oktyawati GPE ijtc-718 110 4 242 CARDINAL ijtc-718 110 5 ilomata international journal of tax & accounting ORG ijtc-718 111 1 2019 200 ,2565330 , DATE ijtc-718 111 2 0200800 DATE ijtc-718 111 3 00000a DATE ijtc-718 111 4 71950793 DATE ijtc-718 112 1 6.93455 CARDINAL ijtc-718 112 2 2019 200 ,1817500 ,1994550 DATE ijtc-718 112 3 00000 CARDINAL ijtc-718 113 1 2019 200 ,0000003 -,0005900 , DATE ijtc-718 113 2 02962a DATE ijtc-718 113 3 11006349 DATE ijtc-718 113 4 65368 CARDINAL ijtc-718 113 5 2019 200 ,0000009 DATE ijtc-718 113 6 28558980 DATE ijtc-718 113 7 66504 DATE ijtc-718 113 8 2019 200 ,0000003 , DATE ijtc-718 113 9 1412500 DATE ijtc-718 113 10 60268114 DATE ijtc-718 113 11 1.05823 CARDINAL ijtc-718 113 12 2019 200 DATE ijtc-718 113 13 00946a DATE ijtc-718 113 14 21742316 DATE ijtc-718 113 15 1.33310 CARDINAL ijtc-718 113 16 2019 200 ,0484097 ,0643150 , DATE ijtc-718 113 17 09864a DATE ijtc-718 113 18 38122668 DATE ijtc-718 113 19 2.02779 CARDINAL ijtc-718 113 20 2019 200 DATE ijtc-718 113 21 1.1129604 ,8787800 , DATE ijtc-718 113 22 1.18027923 CARDINAL ijtc-718 113 23 8.23216 2019 CARDINAL ijtc-718 113 24 200 CARDINAL ijtc-718 113 25 28,1949250 ORG ijtc-718 113 26 32.40329 CARDINAL ijtc-718 113 27 2 CARDINAL ijtc-718 113 28 2 CARDINAL ijtc-718 114 1 200 CARDINAL ijtc-718 114 2 2229400 DATE ijtc-718 114 3 1.23040438 CARDINAL ijtc-718 114 4 8.03168 CARDINAL ijtc-718 114 5 2020 200 ,2322691 .0541850 DATE ijtc-718 114 6 00000 CARDINAL ijtc-718 114 7 200 CARDINAL ijtc-718 114 8 32.80996 CARDINAL ijtc-718 114 9 200 CARDINAL ijtc-718 114 10 0000007 DATE ijtc-718 115 1 21.99990091 CARDINAL ijtc-718 115 2 166.87846 CARDINAL ijtc-718 115 3 200 CARDINAL ijtc-718 115 4 2.4466400 -130.3542a 44.58513750 CARDINAL ijtc-718 115 5 200 CARDINAL ijtc-718 115 6 0000002 DATE ijtc-718 115 7 8.55472511 CARDINAL ijtc-718 115 8 52.02845 CARDINAL ijtc-718 115 9 2020 DATE ijtc-718 115 10 200 CARDINAL ijtc-718 117 1 1.05765451 CARDINAL ijtc-718 117 2 2.03554 CARDINAL ijtc-718 117 3 2020 DATE ijtc-718 117 4 1.2176699 ,8514900 , DATE ijtc-718 117 5 10.41667 CARDINAL ijtc-718 117 6 200 CARDINAL ijtc-718 117 7 28,1108370 28.1442750 CARDINAL ijtc-718 118 1 2.29091571 16.09223 MONEY ijtc-718 118 2 covid-19 PERSON ijtc-718 118 3 indonesia GPE ijtc-718 118 4 oktyawati GPE ijtc-718 118 5 243 CARDINAL ijtc-718 118 6 ilomata international journal of tax & accounting ORG ijtc-718 118 7 3 CARDINAL ijtc-718 118 8 3 CARDINAL ijtc-718 119 1 etr 400 ORG ijtc-718 119 2 1394140 DATE ijtc-718 119 3 8.03168 CARDINAL ijtc-718 119 4 400 CARDINAL ijtc-718 119 5 2070095 DATE ijtc-718 119 6 1292400 DATE ijtc-718 119 7 00000 CARDINAL ijtc-718 119 8 400 CARDINAL ijtc-718 119 9 02962a DATE ijtc-718 119 10 7.09234063 -70.32097 32.80996 CARDINAL ijtc-718 119 11 400 ,0000008 DATE ijtc-718 119 12 1387100 DATE ijtc-718 119 13 15.53808186 CARDINAL ijtc-718 119 14 166.87846 CARDINAL ijtc-718 119 15 400 CARDINAL ijtc-718 119 16 0000000 CARDINAL ijtc-718 119 17 2201650 DATE ijtc-718 119 18 31.48979802 CARDINAL ijtc-718 119 19 400 CARDINAL ijtc-718 119 20 0000000 -,0573350 , DATE ijtc-718 119 21 6.04347000 CARDINAL ijtc-718 119 22 52.02845 CARDINAL ijtc-718 119 23 roe 400 LAW ijtc-718 120 1 79729175 CARDINAL ijtc-718 120 2 2.03554 CARDINAL ijtc-718 120 3 400 1.1653151 ,8662250 DATE ijtc-718 120 4 1.57224388 -6.30052 10.41667 CARDINAL ijtc-718 120 5 400 CARDINAL ijtc-718 120 6 28.1226992 CARDINAL ijtc-718 120 7 28,1730400 ORG ijtc-718 120 8 32.72561 CARDINAL ijtc-718 120 9 a. multiple modes ORG ijtc-718 121 1 4 CARDINAL ijtc-718 122 1 10959 DATE ijtc-718 122 2 2 CARDINAL ijtc-718 122 3 109 CARDINAL ijtc-718 122 4 95.63 10424 DATE ijtc-718 122 5 8882 DATE ijtc-718 122 6 aem ORG ijtc-718 122 7 37 CARDINAL ijtc-718 122 8 163 CARDINAL ijtc-718 122 9 0 CARDINAL ijtc-718 123 1 64 CARDINAL ijtc-718 123 2 88.99 CARDINAL ijtc-718 123 3 73 CARDINAL ijtc-718 123 4 127 CARDINAL ijtc-718 124 1 132 CARDINAL ijtc-718 124 2 5 CARDINAL ijtc-718 125 1 2 CARDINAL ijtc-718 126 1 0.170 CARDINAL ijtc-718 126 2 aem ORG ijtc-718 126 3 0.012 CARDINAL ijtc-718 126 4 0.246 CARDINAL ijtc-718 126 5 covid-19 PERSON ijtc-718 126 6 indonesia GPE ijtc-718 126 7 oktyawati GPE ijtc-718 126 8 244 CARDINAL ijtc-718 126 9 ilomata international journal of tax & accounting ORG ijtc-718 126 10 6 CARDINAL ijtc-718 126 11 0.05 CARDINAL ijtc-718 127 1 aem ORG ijtc-718 127 2 rem ORG ijtc-718 127 3 covid-19 PERSON ijtc-718 129 1 6 CARDINAL ijtc-718 129 2 4 CARDINAL ijtc-718 129 3 5 CARDINAL ijtc-718 129 4 1 CARDINAL ijtc-718 129 5 2 CARDINAL ijtc-718 130 1 1.575 2,509 MONEY ijtc-718 130 2 0.582 aem MONEY ijtc-718 130 3 0.008 CARDINAL ijtc-718 130 4 0.157 2,437 0.008 QUANTITY ijtc-718 130 5 1,436 0.078 QUANTITY ijtc-718 130 6 0.044 CARDINAL ijtc-718 130 7 0.095 CARDINAL ijtc-718 130 8 0.147 CARDINAL ijtc-718 130 9 0.001 CARDINAL ijtc-718 130 10 0.006 CARDINAL ijtc-718 130 11 0.307 CARDINAL ijtc-718 130 12 0.141 CARDINAL ijtc-718 131 1 0.227 CARDINAL ijtc-718 131 2 2,514 CARDINAL ijtc-718 131 3 0.029 0.000 CARDINAL ijtc-718 131 4 6 CARDINAL ijtc-718 131 5 less than 0.005 CARDINAL ijtc-718 132 1 1 CARDINAL ijtc-718 132 2 aem ORG ijtc-718 132 3 rem ORG ijtc-718 132 4 0.05 CARDINAL ijtc-718 133 1 2 CARDINAL ijtc-718 133 2 aem ORG ijtc-718 133 3 rem ORG ijtc-718 133 4 less than 0.05 CARDINAL ijtc-718 134 1 accrual DATE ijtc-718 134 2 aem ORG ijtc-718 134 3 aem ORG ijtc-718 135 1 2020 DATE ijtc-718 135 2 37 CARDINAL ijtc-718 135 3 200 CARDINAL ijtc-718 136 1 2021 CARDINAL ijtc-718 136 2 2019 DATE ijtc-718 136 3 2020 DATE ijtc-718 137 1 covid-19 PERSON ijtc-718 137 2 indonesia GPE ijtc-718 137 3 oktyawati GPE ijtc-718 137 4 245 CARDINAL ijtc-718 137 5 ilomata international journal of tax & accounting ORG ijtc-718 143 1 rem ORG ijtc-718 143 2 aem ORG ijtc-718 147 1 rem ORG ijtc-718 153 1 2021 CARDINAL ijtc-718 156 1 2020 DATE ijtc-718 159 1 22.29% PERCENT ijtc-718 159 2 perppu no. 1 of 2020 ORG ijtc-718 159 3 5 CARDINAL ijtc-718 160 1 3 CARDINAL ijtc-718 160 2 aem ORG ijtc-718 160 3 covid-19 PERSON ijtc-718 160 4 indonesia GPE ijtc-718 160 5 oktyawati GPE ijtc-718 160 6 246 CARDINAL ijtc-718 161 1 ilomata international journal of tax & accounting ORG ijtc-718 162 1 2017 CARDINAL ijtc-718 162 2 2012 DATE ijtc-718 165 1 2021 CARDINAL ijtc-718 166 1 rem ORG ijtc-718 171 1 one CARDINAL ijtc-718 176 1 etr ORG ijtc-718 180 1 one CARDINAL ijtc-718 183 1 covid-19 PERSON ijtc-718 183 2 indonesia GPE ijtc-718 183 3 oktyawati GPE ijtc-718 183 4 247 CARDINAL ijtc-718 183 5 ilomata international journal of tax & accounting ORG ijtc-718 183 6 abdelfattaha ORG ijtc-718 183 7 t., & aboud ORG ijtc-718 183 8 2020 DATE ijtc-718 184 1 egyptian NORP ijtc-718 185 1 journal of international accounting ORG ijtc-718 186 1 ait novatiani ORG ijtc-718 186 2 r. NORP ijtc-718 186 3 afiah GPE ijtc-718 186 4 n. n., & sumantri PERSON ijtc-718 186 5 r. NORP ijtc-718 186 6 2022 CARDINAL ijtc-718 187 1 indonesia GPE ijtc-718 188 1 asian NORP ijtc-718 188 2 12(8 CARDINAL ijtc-718 188 3 686–711 CARDINAL ijtc-718 189 1 w. PERSON ijtc-718 189 2 2021 CARDINAL ijtc-718 190 1 covid-19 PERSON ijtc-718 190 2 indonesia GPE ijtc-718 190 3 the first quarter DATE ijtc-718 191 1 jurnal akuntansi PERSON ijtc-718 192 1 b. a. PERSON ijtc-718 192 2 2011 DATE ijtc-718 194 1 1491–1518 CARDINAL ijtc-718 195 1 https://doi.org/10.2308/accr chen, h. PERSON ijtc-718 195 2 liu PERSON ijtc-718 195 3 liu PERSON ijtc-718 195 4 x. GPE ijtc-718 195 5 j. PERSON ijtc-718 195 6 2021 CARDINAL ijtc-718 196 1 covid-19 PERSON ijtc-718 196 2 china GPE ijtc-718 197 1 accounting & finance ORG ijtc-718 198 1 https://doi.org/10.1111/acfi.12830 chen PERSON ijtc-718 198 2 s. PERSON ijtc-718 198 3 chen PERSON ijtc-718 198 4 x. GPE ijtc-718 198 5 cheng GPE ijtc-718 198 6 q., & shevlin ORG ijtc-718 198 7 t. GPE ijtc-718 198 8 2010 DATE ijtc-718 199 1 journal of financial economics ORG ijtc-718 199 2 95(1 ORG ijtc-718 199 3 41–61 CARDINAL ijtc-718 200 1 j. h. PERSON ijtc-718 200 2 kim PERSON ijtc-718 200 3 j. b. PERSON ijtc-718 200 4 & lee PERSON ijtc-718 200 5 j. j. ( PERSON ijtc-718 200 6 2011 DATE ijtc-718 201 1 asian NORP ijtc-718 201 2 1997-1998 DATE ijtc-718 202 1 journal of accounting ORG ijtc-718 202 2 166–187 CARDINAL ijtc-718 203 1 cohen PERSON ijtc-718 203 2 d. a. dan p. z. PERSON ijtc-718 203 3 2010 DATE ijtc-718 205 1 journal of accounting and economics ORG ijtc-718 205 2 50(1 DATE ijtc-718 206 1 desai PERSON ijtc-718 206 2 m. a. PERSON ijtc-718 206 3 & dharmapala GPE ijtc-718 206 4 d. GPE ijtc-718 206 5 2009 DATE ijtc-718 208 1 national tax journal ORG ijtc-718 208 2 62(1 CARDINAL ijtc-718 208 3 169–186 CARDINAL ijtc-718 209 1 estrada ORG ijtc-718 209 2 m. a. r. PERSON ijtc-718 209 3 koutrunas GPE ijtc-718 209 4 e., & lee ORG ijtc-718 209 5 2020 DATE ijtc-718 210 1 covid-19 PRODUCT ijtc-718 211 1 national tax journal ORG ijtc-718 212 1 firmansyah GPE ijtc-718 212 2 a. dan r. a. PERSON ijtc-718 212 3 2020 DATE ijtc-718 213 1 bagaimana praktik manajemen laba dan penghindaran ORG ijtc-718 213 2 sebelum dan setelah PERSON ijtc-718 213 3 covid-19 di GPE ijtc-718 213 4 indonesia GPE ijtc-718 214 1 bina ekonomi PERSON ijtc-718 214 2 32–55 CARDINAL ijtc-718 215 1 frank PERSON ijtc-718 215 2 m. m. PERSON ijtc-718 215 3 lynch ORG ijtc-718 215 4 l. j., & rego PERSON ijtc-718 216 1 s. o. PERSON ijtc-718 216 2 2009 DATE ijtc-718 218 1 467–496 CARDINAL ijtc-718 219 1 k. a. PERSON ijtc-718 219 2 2010 DATE ijtc-718 221 1 855–888 CARDINAL ijtc-718 222 1 https://doi.org/10.1111/j.19113846.2010.01029.x haque, a. ORG ijtc-718 222 2 2016 CARDINAL ijtc-718 224 1 international journal of economics ORG ijtc-718 224 2 8 CARDINAL ijtc-718 226 1 covid-19 PERSON ijtc-718 226 2 indonesia GPE ijtc-718 226 3 oktyawati GPE ijtc-718 226 4 248 CARDINAL ijtc-718 226 5 ilomata international journal of tax & ORG ijtc-718 226 6 n., & fidiana ORG ijtc-718 227 1 2017 CARDINAL ijtc-718 228 1 dan PERSON ijtc-718 228 2 terhadap penghindaran PERSON ijtc-718 229 1 jurnal ilmu PERSON ijtc-718 229 2 dan riset akuntansi PERSON ijtc-718 229 3 6(3 CARDINAL ijtc-718 229 4 1052 CARDINAL ijtc-718 229 5 1070 DATE ijtc-718 230 1 jensen PERSON ijtc-718 230 2 m. c. PERSON ijtc-718 230 3 w. h. PERSON ijtc-718 230 4 1976 DATE ijtc-718 232 1 journal of financial economics ORG ijtc-718 232 2 3(4 CARDINAL ijtc-718 232 3 305–360 CARDINAL ijtc-718 233 1 keuangan ORG ijtc-718 233 2 2020 DATE ijtc-718 235 1 no 23 CARDINAL ijtc-718 235 2 tentang insentif pajak untuk wajib pajak ORG ijtc-718 236 1 kim PERSON ijtc-718 236 2 s. h. PERSON ijtc-718 236 3 2018 DATE ijtc-718 237 1 china GPE ijtc-718 238 1 australian NORP ijtc-718 238 2 29(3 CARDINAL ijtc-718 238 3 580–594 CARDINAL ijtc-718 239 1 kovermann PERSON ijtc-718 239 2 j. h., & velte ORG ijtc-718 239 3 2021 CARDINAL ijtc-718 240 1 csr ORG ijtc-718 241 1 1989 DATE ijtc-718 242 1 two decades DATE ijtc-718 243 1 journal of accounting research ORG ijtc-718 243 2 27 CARDINAL ijtc-718 243 3 153–192 CARDINAL ijtc-718 244 1 https://doi.org/10.2307/2491070 machdar PERSON ijtc-718 244 2 n. m. PERSON ijtc-718 244 3 2019 DATE ijtc-718 245 1 dari sudut pandang manajemen laba ORG ijtc-718 246 1 jurnal riset manajemen dan bisnis PERSON ijtc-718 246 2 fakultas GPE ijtc-718 246 3 ekonomi uniat ORG ijtc-718 246 4 4(1 CARDINAL ijtc-718 246 5 183–192 CARDINAL ijtc-718 247 1 nurhaliza ORG ijtc-718 247 2 s. PERSON ijtc-718 247 3 2021 CARDINAL ijtc-718 248 1 usaha yang paling terdampak PERSON ijtc-718 248 2 covid-19 DATE ijtc-718 248 3 1 CARDINAL ijtc-718 248 4 14.00 CARDINAL ijtc-718 248 5 wib ORG ijtc-718 249 1 pipatnarapong PERSON ijtc-718 249 2 j., beelitz PERSON ijtc-718 249 3 a., & jaafar ORG ijtc-718 249 4 2020 DATE ijtc-718 250 1 brics GPE ijtc-718 251 1 international journal of advanced science ORG ijtc-718 251 2 4800–4808 CARDINAL ijtc-718 252 1 ravenda ORG ijtc-718 252 2 d. NORP ijtc-718 252 3 valencia-silva PERSON ijtc-718 252 4 m. m. PERSON ijtc-718 252 5 j. m., & garcΓ­a PERSON ijtc-718 252 6 j. (2020 PERSON ijtc-718 254 1 21(3 CARDINAL ijtc-718 254 2 477–496 CARDINAL ijtc-718 255 1 y. m. PERSON ijtc-718 255 2 2021 CARDINAL ijtc-718 256 1 agresivitas perpajakan perusahaan pada masa ORG ijtc-718 256 2 covid-19 di negara indonesia PERSON ijtc-718 256 3 dan malaysia PERSON ijtc-718 257 1 akuntansi dan perpajakan ORG ijtc-718 257 2 5(2 CARDINAL ijtc-718 257 3 176–195 CARDINAL ijtc-718 258 1 schipper, k. (1989 ORG ijtc-718 260 1 3 CARDINAL ijtc-718 260 2 91–102 CARDINAL ijtc-718 261 1 shackelford ORG ijtc-718 261 2 d., & shevlin ORG ijtc-718 261 3 t. GPE ijtc-718 261 4 2001 DATE ijtc-718 263 1 journal of accounting and economics ORG ijtc-718 263 2 31(1–3 DATE ijtc-718 263 3 321–387 CARDINAL ijtc-718 264 1 simamora GPE ijtc-718 264 2 a. m., & rahayu PERSON ijtc-718 264 3 2020 DATE ijtc-718 265 1 dan PERSON ijtc-718 265 2 makanan dan minuman yang terdaftar di bursa PERSON ijtc-718 265 3 indonesia GPE ijtc-718 265 4 2015-2018 DATE ijtc-718 266 1 jurnal mitra manajemen PERSON ijtc-718 266 2 4(1 CARDINAL ijtc-718 266 3 140 CARDINAL ijtc-718 266 4 155 CARDINAL ijtc-718 267 1 covid-19 PERSON ijtc-718 267 2 indonesia GPE ijtc-718 267 3 oktyawati GPE ijtc-718 267 4 249 CARDINAL ijtc-718 268 1 ilomata international journal of tax & accounting ORG ijtc-718 268 2 suk ORG ijtc-718 268 3 i. PERSON ijtc-718 268 4 lee GPE ijtc-718 268 5 s., & kross ORG ijtc-718 268 6 w. PERSON ijtc-718 268 7 2021 CARDINAL ijtc-718 270 1 3195–3218 DATE ijtc-718 271 1 xiao, h., & xi ORG ijtc-718 271 2 2021 CARDINAL ijtc-718 272 1 covid-19 ORG ijtc-718 272 2 china GPE ijtc-718 273 1 12(2 DATE ijtc-718 273 2 59–77 CARDINAL ijtc-718 274 1 https://doi.org/10.5897/jat2020.0436 PERSON