id	sid	eid	entity	type
ijtc-765	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-765	1	2	2714-9838	CARDINAL
ijtc-765	1	3	2714-9846	CARDINAL
ijtc-765	1	4	4	CARDINAL
ijtc-765	1	5	3	CARDINAL
ijtc-765	1	6	2023	CARDINAL
ijtc-765	2	1	584	CARDINAL
ijtc-765	2	2	ilomata international journal of tax & accounting	ORG
ijtc-765	2	3	indonesia	GPE
ijtc-765	2	4	wibawa1	DATE
ijtc-765	2	5	nicholas l. tobing2	PERSON
ijtc-765	3	1	12university of indonesia	DATE
ijtc-765	3	2	indonesia	GPE
ijtc-765	3	3	may 13	DATE
ijtc-765	3	4	2023	CARDINAL
ijtc-765	3	5	july 23	DATE
ijtc-765	3	6	2023	CARDINAL
ijtc-765	3	7	july 31	DATE
ijtc-765	3	8	2023	CARDINAL
ijtc-765	4	1	wibawa, a., &	ORG
ijtc-765	4	2	a.	PERSON
ijtc-765	4	3	2023	CARDINAL
ijtc-765	5	1	indonesia	GPE
ijtc-765	6	1	ilomata international journal of tax and accounting	ORG
ijtc-765	6	2	4(3	CARDINAL
ijtc-765	6	3	584-598	CARDINAL
ijtc-765	7	1	vw	GPE
ijtc-765	9	1	12	CARDINAL
ijtc-765	12	1	2	CARDINAL
ijtc-765	13	1	dgt	PERSON
ijtc-765	13	2	vw	GPE
ijtc-765	14	1	4.0	CARDINAL
ijtc-765	15	1	more than 82%	PERCENT
ijtc-765	15	2	2022	CARDINAL
ijtc-765	16	1	neog & gaur	ORG
ijtc-765	16	2	2020	DATE
ijtc-765	16	3	one	CARDINAL
ijtc-765	16	4	15%	PERCENT
ijtc-765	16	5	2018	DATE
ijtc-765	17	1	11%	PERCENT
ijtc-765	17	2	dihni	ORG
ijtc-765	17	3	2022	CARDINAL
ijtc-765	17	4	al-karablieh et al.	PERSON
ijtc-765	17	5	2021	CARDINAL
ijtc-765	17	6	2023	CARDINAL
ijtc-765	18	1	one	CARDINAL
ijtc-765	19	1	indonesia	GPE
ijtc-765	19	2	585	CARDINAL
ijtc-765	19	3	ilomata international journal of tax & accounting	ORG
ijtc-765	19	4	gonzález canché	PERSON
ijtc-765	19	5	2022	CARDINAL
ijtc-765	19	6	litina & palivos	ORG
ijtc-765	19	7	2016	CARDINAL
ijtc-765	19	8	rahmi et al.	PERSON
ijtc-765	19	9	2022	CARDINAL
ijtc-765	19	10	güzel et al.	PERSON
ijtc-765	19	11	2019	DATE
ijtc-765	19	12	wells, 2018	ORG
ijtc-765	20	1	jenkins, 2018	ORG
ijtc-765	21	1	ait novatiani et al.	ORG
ijtc-765	21	2	2022	CARDINAL
ijtc-765	21	3	2013	DATE
ijtc-765	22	1	1953	DATE
ijtc-765	23	1	dgt	PERSON
ijtc-765	24	1	aji & febriyan	ORG
ijtc-765	24	2	2023	CARDINAL
ijtc-765	24	3	2021	CARDINAL
ijtc-765	24	4	riana	PERSON
ijtc-765	24	5	2021	DATE
ijtc-765	25	1	100	CARDINAL
ijtc-765	25	2	2017	CARDINAL
ijtc-765	25	3	2021	CARDINAL
ijtc-765	25	4	2022	CARDINAL
ijtc-765	26	1	one	CARDINAL
ijtc-765	26	2	number 94	CARDINAL
ijtc-765	26	3	2021	CARDINAL
ijtc-765	28	1	2013	DATE
ijtc-765	29	1	paulinus & jones	ORG
ijtc-765	29	2	2017	DATE
ijtc-765	29	3	2013	DATE
ijtc-765	30	1	2016	DATE
ijtc-765	30	2	coso frm	PERSON
ijtc-765	31	1	2016	DATE
ijtc-765	32	1	5	CARDINAL
ijtc-765	32	2	coso frm	PERSON
ijtc-765	32	3	first	ORDINAL
ijtc-765	32	4	coso frm	PERSON
ijtc-765	32	5	three	CARDINAL
ijtc-765	32	6	2016	DATE
ijtc-765	33	1	the institute of internal auditors	ORG
ijtc-765	33	2	iia	ORG
ijtc-765	33	3	three	CARDINAL
ijtc-765	33	4	2020	DATE
ijtc-765	33	5	three	CARDINAL
ijtc-765	33	6	2020	DATE
ijtc-765	34	1	second	ORDINAL
ijtc-765	35	1	third	ORDINAL
ijtc-765	36	1	fourth	ORDINAL
ijtc-765	38	1	dgt	PERSON
ijtc-765	38	2	2008	DATE
ijtc-765	38	3	2022	CARDINAL
ijtc-765	39	1	105/kmk.01/2022	ORG
ijtc-765	39	2	kep-621/pj/2022	ORG
ijtc-765	40	1	indonesia	GPE
ijtc-765	40	2	586	CARDINAL
ijtc-765	40	3	ilomata international journal of tax & accounting	ORG
ijtc-765	41	1	dgt	PERSON
ijtc-765	42	1	al.	GPE
ijtc-765	42	2	2022	CARDINAL
ijtc-765	42	3	cui	GPE
ijtc-765	42	4	2015	DATE
ijtc-765	42	5	kasim et al.	GPE
ijtc-765	42	6	2016	DATE
ijtc-765	44	1	2021	CARDINAL
ijtc-765	44	2	2022	CARDINAL
ijtc-765	45	1	praditya	PERSON
ijtc-765	45	2	2021	CARDINAL
ijtc-765	45	3	indonesia	GPE
ijtc-765	45	4	iso 31000:	ORG
ijtc-765	45	5	2018	DATE
ijtc-765	45	6	2022	CARDINAL
ijtc-765	46	1	two	CARDINAL
ijtc-765	47	1	ibrahim	PERSON
ijtc-765	47	2	2019	DATE
ijtc-765	48	1	5	CARDINAL
ijtc-765	48	2	coso frm	PERSON
ijtc-765	50	1	vw	GPE
ijtc-765	52	1	acfe	PERSON
ijtc-765	52	2	five	CARDINAL
ijtc-765	52	3	coso frm	PERSON
ijtc-765	52	4	acfe &	ORG
ijtc-765	52	5	thornton llp	PERSON
ijtc-765	52	6	2020	DATE
ijtc-765	53	1	1	CARDINAL
ijtc-765	54	1	yeni	ORG
ijtc-765	54	2	2020	DATE
ijtc-765	54	3	dgt	PERSON
ijtc-765	56	1	indonesia	GPE
ijtc-765	56	2	587	CARDINAL
ijtc-765	56	3	ilomata international journal of tax & accounting	ORG
ijtc-765	56	4	1	CARDINAL
ijtc-765	56	5	coso frm	PERSON
ijtc-765	56	6	acfe &	ORG
ijtc-765	56	7	thornton llp	PERSON
ijtc-765	56	8	2020	DATE
ijtc-765	57	1	merriam & grenier	ORG
ijtc-765	57	2	2019	DATE
ijtc-765	59	1	2	CARDINAL
ijtc-765	59	2	vw	GPE
ijtc-765	61	1	12	CARDINAL
ijtc-765	62	1	vw	ORG
ijtc-765	62	2	2	CARDINAL
ijtc-765	62	3	1	CARDINAL
ijtc-765	63	1	1	CARDINAL
ijtc-765	63	2	1	CARDINAL
ijtc-765	63	3	1	CARDINAL
ijtc-765	63	4	1	CARDINAL
ijtc-765	65	1	1 echelon	QUANTITY
ijtc-765	65	2	1	CARDINAL
ijtc-765	65	3	1	CARDINAL
ijtc-765	65	4	2	CARDINAL
ijtc-765	66	1	secondary	ORDINAL
ijtc-765	66	2	indonesia	GPE
ijtc-765	66	3	588	CARDINAL
ijtc-765	66	4	ilomata international journal of tax & accounting	ORG
ijtc-765	70	1	2021	CARDINAL
ijtc-765	72	1	five	CARDINAL
ijtc-765	75	1	un	ORG
ijtc-765	75	2	4	CARDINAL
ijtc-765	75	3	un	ORG
ijtc-765	75	4	2021	CARDINAL
ijtc-765	76	1	kurniasih &	ORG
ijtc-765	76	2	2022	CARDINAL
ijtc-765	78	1	1	CARDINAL
ijtc-765	78	2	one	CARDINAL
ijtc-765	78	3	1,0	CARDINAL
ijtc-765	78	4	2,0	CARDINAL
ijtc-765	78	5	two	CARDINAL
ijtc-765	78	6	2,0 ≤	MONEY
ijtc-765	78	7	3,0	CARDINAL
ijtc-765	78	8	three	CARDINAL
ijtc-765	78	9	3,0	CARDINAL
ijtc-765	79	1	4,0	CARDINAL
ijtc-765	79	2	four	CARDINAL
ijtc-765	79	3	4,0 ≤ nilai	MONEY
ijtc-765	79	4	5,0	CARDINAL
ijtc-765	79	5	five	CARDINAL
ijtc-765	79	6	5,0	CARDINAL
ijtc-765	79	7	2023	CARDINAL
ijtc-765	79	8	2008	DATE
ijtc-765	79	9	2022	CARDINAL
ijtc-765	80	1	222	CARDINAL
ijtc-765	80	2	105/kmk.01/2022	ORG
ijtc-765	80	3	kep621/pj/2022	ORG
ijtc-765	82	1	the ministry of finance	ORG
ijtc-765	82	2	inspectorate	ORG
ijtc-765	83	1	the risk management committee	ORG
ijtc-765	83	2	the ministry of finance	ORG
ijtc-765	83	3	indonesia	GPE
ijtc-765	83	4	589	CARDINAL
ijtc-765	83	5	ilomata international journal of tax & accounting	ORG
ijtc-765	84	1	upr	ORG
ijtc-765	86	1	inspectorate	ORG
ijtc-765	87	1	upr	ORG
ijtc-765	88	1	the ministry of finance level	ORG
ijtc-765	88	2	upr-two	CARDINAL
ijtc-765	88	3	upr-three	ORG
ijtc-765	89	1	vw	GPE
ijtc-765	90	1	upr	ORG
ijtc-765	91	1	upr	ORG
ijtc-765	92	1	105/kmk.01/2022	ORG
ijtc-765	92	2	vw	GPE
ijtc-765	92	3	2	CARDINAL
ijtc-765	92	4	vw	GPE
ijtc-765	92	5	upr-two	PERSON
ijtc-765	92	6	vw	ORG
ijtc-765	92	7	upr	ORG
ijtc-765	94	1	upr	ORG
ijtc-765	95	1	vw	GPE
ijtc-765	96	1	three	CARDINAL
ijtc-765	96	2	the institute of internal auditors	ORG
ijtc-765	96	3	2020	DATE
ijtc-765	96	4	indonesia	GPE
ijtc-765	96	5	590	CARDINAL
ijtc-765	96	6	ilomata international journal of tax & accounting	ORG
ijtc-765	96	7	2	CARDINAL
ijtc-765	96	8	vw	GPE
ijtc-765	96	9	2023	CARDINAL
ijtc-765	96	10	the ministry of finance level	ORG
ijtc-765	97	1	vw	GPE
ijtc-765	97	2	first	ORDINAL
ijtc-765	98	1	upr-two	ORG
ijtc-765	98	2	first	ORDINAL
ijtc-765	98	3	second	ORDINAL
ijtc-765	99	1	second	ORDINAL
ijtc-765	100	1	2	CARDINAL
ijtc-765	101	1	inspectorate	ORG
ijtc-765	102	1	the supreme audit agency	ORG
ijtc-765	103	1	dgt	PERSON
ijtc-765	108	1	2	CARDINAL
ijtc-765	114	1	5x5	CARDINAL
ijtc-765	115	1	indonesia	GPE
ijtc-765	115	2	591	CARDINAL
ijtc-765	115	3	ilomata international journal of tax & accounting	ORG
ijtc-765	117	1	3	CARDINAL
ijtc-765	117	2	105/kmk.01/2022	ORG
ijtc-765	117	3	2023	CARDINAL
ijtc-765	119	1	upr	ORG
ijtc-765	121	1	quarterly	DATE
ijtc-765	121	2	upr	ORG
ijtc-765	122	1	inspectorate	ORG
ijtc-765	124	1	coso frm	PERSON
ijtc-765	124	2	3	CARDINAL
ijtc-765	124	3	frm dgt's	PERSON
ijtc-765	126	1	2023	CARDINAL
ijtc-765	126	2	indonesia	GPE
ijtc-765	126	3	592	CARDINAL
ijtc-765	126	4	ilomata international journal of tax & accounting	ORG
ijtc-765	126	5	3	CARDINAL
ijtc-765	131	1	12	CARDINAL
ijtc-765	132	1	upr	ORG
ijtc-765	133	1	30 to 90 minutes	TIME
ijtc-765	135	1	five	CARDINAL
ijtc-765	135	2	acfe	ORG
ijtc-765	135	3	2022	CARDINAL
ijtc-765	137	1	1	CARDINAL
ijtc-765	142	1	d.	NORP
ijtc-765	145	1	2	CARDINAL
ijtc-765	148	1	105/kmk.01/2022	ORG
ijtc-765	149	1	d.	NORP
ijtc-765	150	1	3	CARDINAL
ijtc-765	150	2	a.	PERSON
ijtc-765	151	1	indonesia	GPE
ijtc-765	151	2	593	CARDINAL
ijtc-765	151	3	ilomata international journal of tax & accounting	ORG
ijtc-765	151	4	vw	GPE
ijtc-765	153	1	4	CARDINAL
ijtc-765	154	1	b.	PERSON
ijtc-765	155	1	dgt	PERSON
ijtc-765	157	1	d.	NORP
ijtc-765	159	1	5	CARDINAL
ijtc-765	164	1	2.4	CARDINAL
ijtc-765	164	2	4	CARDINAL
ijtc-765	165	1	two	CARDINAL
ijtc-765	166	1	4	CARDINAL
ijtc-765	167	1	coso frm	PERSON
ijtc-765	167	2	2	CARDINAL
ijtc-765	167	3	2	CARDINAL
ijtc-765	167	4	4	CARDINAL
ijtc-765	167	5	4	CARDINAL
ijtc-765	167	6	2	CARDINAL
ijtc-765	167	7	2	CARDINAL
ijtc-765	167	8	4	CARDINAL
ijtc-765	167	9	4	CARDINAL
ijtc-765	167	10	3	CARDINAL
ijtc-765	167	11	3	CARDINAL
ijtc-765	167	12	4	CARDINAL
ijtc-765	167	13	3	CARDINAL
ijtc-765	167	14	3	CARDINAL
ijtc-765	167	15	4	CARDINAL
ijtc-765	167	16	2	CARDINAL
ijtc-765	167	17	2	CARDINAL
ijtc-765	167	18	4	CARDINAL
ijtc-765	167	19	4	CARDINAL
ijtc-765	167	20	2	CARDINAL
ijtc-765	167	21	2,4	CARDINAL
ijtc-765	167	22	4	CARDINAL
ijtc-765	167	23	4	CARDINAL
ijtc-765	167	24	2023	CARDINAL
ijtc-765	167	25	4	CARDINAL
ijtc-765	167	26	2	CARDINAL
ijtc-765	168	1	indonesia	GPE
ijtc-765	168	2	594	CARDINAL
ijtc-765	168	3	ilomata international journal of tax & accounting	ORG
ijtc-765	169	1	vw	GPE
ijtc-765	170	1	tobing	PERSON
ijtc-765	170	2	2022	CARDINAL
ijtc-765	171	1	about 3	CARDINAL
ijtc-765	171	2	2	CARDINAL
ijtc-765	173	1	vw	GPE
ijtc-765	176	1	3	CARDINAL
ijtc-765	177	1	vw	GPE
ijtc-765	177	2	2	CARDINAL
ijtc-765	177	3	4	CARDINAL
ijtc-765	177	4	un	ORG
ijtc-765	177	5	un	ORG
ijtc-765	177	6	2021	CARDINAL
ijtc-765	177	7	4	CARDINAL
ijtc-765	177	8	2023	CARDINAL
ijtc-765	177	9	vw	GPE
ijtc-765	177	10	2	CARDINAL
ijtc-765	180	1	vw	ORG
ijtc-765	180	2	xyz	ORG
ijtc-765	181	1	0	CARDINAL
ijtc-765	181	2	indonesia	GPE
ijtc-765	181	3	595	CARDINAL
ijtc-765	181	4	ilomata international journal of tax & accounting	ORG
ijtc-765	181	5	dgt	PERSON
ijtc-765	182	1	dgt	PERSON
ijtc-765	186	1	2	CARDINAL
ijtc-765	186	2	vw	GPE
ijtc-765	189	1	coso frm	PERSON
ijtc-765	190	1	acfe, &	ORG
ijtc-765	190	2	thornton llp	PERSON
ijtc-765	190	3	2020	DATE
ijtc-765	192	1	examiner inc	ORG
ijtc-765	192	2	ait novatiani	ORG
ijtc-765	192	3	r.	NORP
ijtc-765	192	4	afiah	GPE
ijtc-765	192	5	n. n., & sumantri	PERSON
ijtc-765	192	6	r.	NORP
ijtc-765	192	7	2022	CARDINAL
ijtc-765	193	1	indonesia	GPE
ijtc-765	194	1	asian	NORP
ijtc-765	194	2	12(8	CARDINAL
ijtc-765	194	3	686–711	CARDINAL
ijtc-765	195	1	https://doi.org/10.55493/5002.v12i8.4587 aji	PERSON
ijtc-765	195	2	m. r., & febriyan	PERSON
ijtc-765	196	1	2023	CARDINAL
ijtc-765	196	2	2	CARDINAL
ijtc-765	197	1	kpk	GPE
ijtc-765	197	2	3	CARDINAL
ijtc-765	197	3	saksi di kasus rafael	PERSON
ijtc-765	198	1	güzel	NORP
ijtc-765	198	2	s.	PERSON
ijtc-765	198	3	g., & özcan	ORG
ijtc-765	198	4	m. (	PERSON
ijtc-765	198	5	2019	DATE
ijtc-765	199	1	turkey	GPE
ijtc-765	200	1	78	DATE
ijtc-765	201	1	al-karablieh	PERSON
ijtc-765	201	2	koumanakos	PERSON
ijtc-765	201	3	e., & stantcheva	ORG
ijtc-765	201	4	s.	PERSON
ijtc-765	201	5	2021	CARDINAL
ijtc-765	203	1	journal of international economics	ORG
ijtc-765	203	2	130	CARDINAL
ijtc-765	203	3	103452	DATE
ijtc-765	204	1	z.	PERSON
ijtc-765	204	2	2021	CARDINAL
ijtc-765	205	1	kans	NORP
ijtc-765	205	2	ii & deretan	ORG
ijtc-765	206	1	10	CARDINAL
ijtc-765	206	2	tahun ini versi	PERSON
ijtc-765	208	1	https://tirto.id/kans-gayus-jilid-ii-deretan-korupsi-pajak-10-tahun-ini-versi-kpkgaph biduri	PERSON
ijtc-765	208	2	s.	GPE
ijtc-765	208	3	fitriyah	GPE
ijtc-765	208	4	h., & febriana	ORG
ijtc-765	208	5	2022	CARDINAL
ijtc-765	209	1	dalam pengelolaan	PERSON
ijtc-765	209	2	dana desa.	PERSON
ijtc-765	210	1	6(4	CARDINAL
ijtc-765	211	1	indonesia	GPE
ijtc-765	211	2	596	CARDINAL
ijtc-765	211	3	ilomata international journal of tax & accounting	ORG
ijtc-765	211	4	m.	PERSON
ijtc-765	211	5	2019	DATE
ijtc-765	212	1	evaluasi penerapan strategi antifraud dalam	PERSON
ijtc-765	212	2	mengelola	GPE
ijtc-765	212	3	risiko kecurangan	PERSON
ijtc-765	212	4	akuntansi dan keuangan	PERSON
ijtc-765	212	5	7(3	CARDINAL
ijtc-765	212	6	465–476	CARDINAL
ijtc-765	213	1	d. l.	PERSON
ijtc-765	213	2	johnigan	GPE
ijtc-765	213	3	s., & givarz	ORG
ijtc-765	213	4	l.	GPE
ijtc-765	213	5	2016	CARDINAL
ijtc-765	215	1	coso	PERSON
ijtc-765	216	1	d. r.	PERSON
ijtc-765	216	2	1953	DATE
ijtc-765	220	1	cui	PERSON
ijtc-765	220	2	w.	PERSON
ijtc-765	220	3	2015	CARDINAL
ijtc-765	222	1	university of toronto law journal	ORG
ijtc-765	222	2	65(3	CARDINAL
ijtc-765	222	3	186–238	CARDINAL
ijtc-765	222	4	https://doi.org/10.3138/utlj.2605 dihni	PERSON
ijtc-765	222	5	v. a.	PERSON
ijtc-765	222	6	2022	CARDINAL
ijtc-765	222	7	august 5	DATE
ijtc-765	223	1	ini	PERSON
ijtc-765	223	2	indonesia	GPE
ijtc-765	223	3	5	CARDINAL
ijtc-765	223	4	tahun terakhir	PERSON
ijtc-765	224	1	https://databoks.katadata.co.id/datapublish/2022/08/05/ini-tren-tax-ratio-indonesiadalam-5-tahunterakhir#:~:text=menurut%20laporan%20kementerian%20keuangan%20(kemenkeu,9%2 c89%25%20terhadap%20pdb	ORG
ijtc-765	226	1	2022	CARDINAL
ijtc-765	227	1	annual	DATE
ijtc-765	227	2	2021	CARDINAL
ijtc-765	228	1	gonzález canché	PERSON
ijtc-765	228	2	m. s.	PERSON
ijtc-765	228	3	2022	CARDINAL
ijtc-765	229	1	irs	ORG
ijtc-765	230	1	63(6	CARDINAL
ijtc-765	230	2	933–986	CARDINAL
ijtc-765	231	1	2018	DATE
ijtc-765	234	1	https://knowledgehub.transparency.org/assets/uploads/helpdesk/corruption-risks-in-taxadministration-external-audits-and-national-statistics-2018.pdf kasim	PERSON
ijtc-765	234	2	r.	NORP
ijtc-765	234	3	umar	PERSON
ijtc-765	234	4	m. a.	PERSON
ijtc-765	234	5	2016	DATE
ijtc-765	235	1	malaysian	NORP
ijtc-765	236	1	social sciences	ORG
ijtc-765	236	2	pakistan	GPE
ijtc-765	236	3	11(11	CARDINAL
ijtc-765	236	4	2885–2896	CARDINAL
ijtc-765	237	1	kurniasih	PERSON
ijtc-765	237	2	a. n. l.	PERSON
ijtc-765	237	3	2022	CARDINAL
ijtc-765	238	1	indonesia	GPE
ijtc-765	239	1	budapest international research and critics institute-journal	ORG
ijtc-765	239	2	birci-journal	ORG
ijtc-765	239	3	3	CARDINAL
ijtc-765	239	4	21089–21104	CARDINAL
ijtc-765	240	1	a., & palivos	ORG
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ijtc-765	242	1	124	CARDINAL
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ijtc-765	246	3	ilomata international journal of tax & accounting	ORG
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ijtc-765	246	5	s. b.	PERSON
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ijtc-765	259	1	oecd	ORG
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ijtc-765	271	2	3(4	CARDINAL
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ijtc-765	275	1	®	ORG
ijtc-765	276	1	budapest international research and critics institute	ORG
ijtc-765	276	2	birci-journal	ORG
ijtc-765	276	3	5	CARDINAL
ijtc-765	276	4	9–23	CARDINAL
ijtc-765	278	1	2020	DATE
ijtc-765	279	1	iia	ORG
ijtc-765	279	2	three	CARDINAL
ijtc-765	280	1	the institute of internal auditors	ORG
ijtc-765	281	1	un	ORG
ijtc-765	282	1	2021	CARDINAL
ijtc-765	283	1	un	ORG
ijtc-765	284	1	https://www.unwomen.org/sites/default/files/2021-12/un-womenaudit-report-2021-006-review-of-anti-fraud-programme-at-un-women-en.pdf vincent	PERSON
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ijtc-765	286	1	205	CARDINAL
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ijtc-765	287	1	https://doi.org/https://doi.org/10.1016/j.jebo.2022.11.003	CARDINAL
ijtc-765	287	2	j. t.	PERSON
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ijtc-765	288	1	acfe ser.	PERSON
ijtc-765	289	1	john wiley & sons	ORG
ijtc-765	290	1	indonesia	GPE
ijtc-765	290	2	598	CARDINAL
ijtc-765	290	3	ilomata international journal of tax & accounting	ORG
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ijtc-765	292	1	ilomata international journal of tax and accounting	ORG
ijtc-765	292	2	1(2	CARDINAL