id	sid	eid	entity	type
ijtc-777	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-777	1	2	2714-9838	CARDINAL
ijtc-777	1	3	2714-9846	CARDINAL
ijtc-777	1	4	4	CARDINAL
ijtc-777	1	5	3	CARDINAL
ijtc-777	1	6	2023	CARDINAL
ijtc-777	2	1	451-469 451	QUANTITY
ijtc-777	2	2	ilomata international journal of tax & accounting	ORG
ijtc-777	2	3	faisal ardhi1	PERSON
ijtc-777	3	1	indonesia	GPE
ijtc-777	3	2	indonesia	GPE
ijtc-777	3	3	faisal.ardhi11@ui.ac.id1	CARDINAL
ijtc-777	3	4	june 1	DATE
ijtc-777	3	5	2023	CARDINAL
ijtc-777	3	6	july 15	DATE
ijtc-777	3	7	2023	CARDINAL
ijtc-777	3	8	july 31	DATE
ijtc-777	3	9	2023	CARDINAL
ijtc-777	4	1	ardhi	PERSON
ijtc-777	4	2	f.	PERSON
ijtc-777	4	3	w.	PERSON
ijtc-777	4	4	2023	CARDINAL
ijtc-777	6	1	ilomata international journal tax and accounting	ORG
ijtc-777	6	2	4(3	CARDINAL
ijtc-777	6	3	451	CARDINAL
ijtc-777	7	1	indonesia	GPE
ijtc-777	8	1	302	CARDINAL
ijtc-777	8	2	1,118	CARDINAL
ijtc-777	8	3	2017 2021	CARDINAL
ijtc-777	13	1	4.0	CARDINAL
ijtc-777	16	1	2021	CARDINAL
ijtc-777	17	1	2020	DATE
ijtc-777	17	2	wang et al.	PERSON
ijtc-777	17	3	2018	DATE
ijtc-777	18	1	2014	DATE
ijtc-777	20	1	frank et al.	PERSON
ijtc-777	20	2	2009	DATE
ijtc-777	20	3	mashuri & ermaya	ORG
ijtc-777	20	4	2019	DATE
ijtc-777	21	1	2020	DATE
ijtc-777	21	2	jia et al.	PERSON
ijtc-777	21	3	2020	DATE
ijtc-777	21	4	richardson & taylor	ORG
ijtc-777	21	5	2015	DATE
ijtc-777	23	1	452	CARDINAL
ijtc-777	23	2	ilomata international journal of tax & accounting	ORG
ijtc-777	23	3	abdelfattaha & aboud	ORG
ijtc-777	23	4	2020	DATE
ijtc-777	23	5	chen et al.	PERSON
ijtc-777	23	6	2014	DATE
ijtc-777	23	7	2019	DATE
ijtc-777	24	1	sandy & lukviarman	ORG
ijtc-777	24	2	2015	DATE
ijtc-777	25	1	mulyani et al.	FAC
ijtc-777	25	2	2018	DATE
ijtc-777	28	1	2014	DATE
ijtc-777	29	1	indonesia	GPE
ijtc-777	29	2	dgt	PERSON
ijtc-777	30	1	2002	DATE
ijtc-777	30	2	2003	DATE
ijtc-777	30	3	the period 2009 to	DATE
ijtc-777	30	4	2017	DATE
ijtc-777	30	5	singapore	GPE
ijtc-777	30	6	detikfinance	PERSON
ijtc-777	30	7	2019	DATE
ijtc-777	30	8	bumi resources	ORG
ijtc-777	30	9	asian	NORP
ijtc-777	32	1	watts & zimmerman	ORG
ijtc-777	32	2	1986	DATE
ijtc-777	32	3	2015	DATE
ijtc-777	34	1	covid-19	PERSON
ijtc-777	34	2	indonesia	GPE
ijtc-777	34	3	early 2020	DATE
ijtc-777	35	1	the ministry of finance	ORG
ijtc-777	35	2	22%	PERCENT
ijtc-777	35	3	25%	PERCENT
ijtc-777	36	1	1994	DATE
ijtc-777	36	2	1986	DATE
ijtc-777	36	3	the united states	GPE
ijtc-777	37	1	2004	DATE
ijtc-777	37	2	the united states	GPE
ijtc-777	38	1	indonesia	GPE
ijtc-777	38	2	wijaya & martani	ORG
ijtc-777	38	3	2011	DATE
ijtc-777	40	1	2017	CARDINAL
ijtc-777	40	2	2021	CARDINAL
ijtc-777	41	1	desai &	ORG
ijtc-777	41	2	dharmapala	GPE
ijtc-777	41	3	2009	DATE
ijtc-777	41	4	america	GPE
ijtc-777	42	1	453	CARDINAL
ijtc-777	42	2	ilomata international journal of tax & accounting	ORG
ijtc-777	42	3	indonesia	GPE
ijtc-777	42	4	frista	PERSON
ijtc-777	42	5	2018	DATE
ijtc-777	42	6	indonesia	GPE
ijtc-777	42	7	the period 2007	DATE
ijtc-777	43	1	2015	DATE
ijtc-777	44	1	two	CARDINAL
ijtc-777	45	1	2014	DATE
ijtc-777	45	2	3	CARDINAL
ijtc-777	46	1	2009	DATE
ijtc-777	47	1	dewi & rahmianingsih	ORG
ijtc-777	47	2	2020	DATE
ijtc-777	53	1	hanlon & heitzman (	ORG
ijtc-777	53	2	2010	DATE
ijtc-777	54	1	hanlon & heitzman (	ORG
ijtc-777	54	2	2010	DATE
ijtc-777	55	1	taylor & richardson	ORG
ijtc-777	55	2	2012	DATE
ijtc-777	55	3	huseynov & klamm	ORG
ijtc-777	55	4	2012	DATE
ijtc-777	55	5	dyreng et al	PERSON
ijtc-777	55	6	2008	DATE
ijtc-777	55	7	graham & tucker	ORG
ijtc-777	55	8	2006	DATE
ijtc-777	55	9	rego	PERSON
ijtc-777	55	10	2003	DATE
ijtc-777	55	11	gupta & newberry	ORG
ijtc-777	55	12	1996	DATE
ijtc-777	56	1	jensen & meckling	ORG
ijtc-777	56	2	1976	DATE
ijtc-777	58	1	454	PRODUCT
ijtc-777	58	2	ilomata international journal of tax & accounting	ORG
ijtc-777	58	3	desai & dharmapala	ORG
ijtc-777	58	4	2009	DATE
ijtc-777	59	1	2014	DATE
ijtc-777	60	1	chen et al.	PERSON
ijtc-777	60	2	2014	DATE
ijtc-777	61	1	weston & thomas (1996	ORG
ijtc-777	62	1	weston & copeland	ORG
ijtc-777	62	2	2010	DATE
ijtc-777	63	1	one	CARDINAL
ijtc-777	63	2	2005	DATE
ijtc-777	65	1	2006	DATE
ijtc-777	66	1	second	ORDINAL
ijtc-777	67	1	sujoko & soebiantoro	ORG
ijtc-777	67	2	2007	DATE
ijtc-777	70	1	2015	DATE
ijtc-777	70	2	2016	DATE
ijtc-777	72	1	2005	DATE
ijtc-777	73	1	agustia et al.	ORG
ijtc-777	73	2	2019	DATE
ijtc-777	73	3	murakami & otsuka	ORG
ijtc-777	73	4	2020	DATE
ijtc-777	73	5	suwardika & mustanda	ORG
ijtc-777	73	6	2017	DATE
ijtc-777	74	1	brigham &	ORG
ijtc-777	74	2	houston	GPE
ijtc-777	74	3	2010	DATE
ijtc-777	75	1	2018	DATE
ijtc-777	75	2	2020	DATE
ijtc-777	75	3	seclen-luna et al.	ORG
ijtc-777	75	4	2021	CARDINAL
ijtc-777	75	5	2018	DATE
ijtc-777	76	1	watts & zimmerman	ORG
ijtc-777	76	2	1986	DATE
ijtc-777	76	3	one	CARDINAL
ijtc-777	77	1	lubis 455	PRODUCT
ijtc-777	77	2	ilomata international journal of tax & accounting	ORG
ijtc-777	77	3	watts & zimmerman	ORG
ijtc-777	77	4	1986	DATE
ijtc-777	78	1	1972	DATE
ijtc-777	79	1	2010	DATE
ijtc-777	80	1	chen et al.	PERSON
ijtc-777	80	2	2014	DATE
ijtc-777	80	3	kamila	PERSON
ijtc-777	80	4	2017	DATE
ijtc-777	82	1	desai & dharmapala	ORG
ijtc-777	82	2	2009	DATE
ijtc-777	83	1	2012	DATE
ijtc-777	85	1	indonesia	GPE
ijtc-777	86	1	1994	DATE
ijtc-777	86	2	1986	DATE
ijtc-777	86	3	the united states	GPE
ijtc-777	87	1	yin & cheng	ORG
ijtc-777	87	2	2004	DATE
ijtc-777	87	3	the united states	GPE
ijtc-777	88	1	indonesia	GPE
ijtc-777	88	2	wijaya & martani	ORG
ijtc-777	88	3	2011	DATE
ijtc-777	89	1	frista	PERSON
ijtc-777	89	2	2018	DATE
ijtc-777	89	3	2009	DATE
ijtc-777	92	1	456	CARDINAL
ijtc-777	92	2	ilomata international journal of tax & accounting	ORG
ijtc-777	92	3	indonesia	GPE
ijtc-777	93	1	america	GPE
ijtc-777	94	1	etr	ORG
ijtc-777	94	2	1983	DATE
ijtc-777	94	3	1986	DATE
ijtc-777	94	4	two	CARDINAL
ijtc-777	95	1	gupta & newberry	ORG
ijtc-777	95	2	1997	DATE
ijtc-777	97	1	sujoko & soebiantoro	ORG
ijtc-777	97	2	2007	DATE
ijtc-777	100	1	indonesia	GPE
ijtc-777	101	1	1	CARDINAL
ijtc-777	101	2	tobin	ORG
ijtc-777	101	3	desai & dharmapala	ORG
ijtc-777	101	4	2009	DATE
ijtc-777	102	1	tobin	PERSON
ijtc-777	102	2	liang & ye	ORG
ijtc-777	102	3	2021	CARDINAL
ijtc-777	102	4	2014	DATE
ijtc-777	103	1	the next period	DATE
ijtc-777	103	2	chen et al.	PERSON
ijtc-777	103	3	2014	DATE
ijtc-777	103	4	+ 1	DATE
ijtc-777	104	1	etr	CARDINAL
ijtc-777	105	1	457	CARDINAL
ijtc-777	105	2	ilomata international journal of tax & accounting	ORG
ijtc-777	105	3	gupta & newberry	ORG
ijtc-777	105	4	1997	DATE
ijtc-777	106	1	rego	PERSON
ijtc-777	106	2	2003	DATE
ijtc-777	106	3	graham & tucker	ORG
ijtc-777	106	4	2006	DATE
ijtc-777	106	5	dyreng et al	PERSON
ijtc-777	106	6	2008	DATE
ijtc-777	106	7	huseynov & klamm	ORG
ijtc-777	106	8	2012	DATE
ijtc-777	106	9	richardson & taylor	ORG
ijtc-777	106	10	2012	DATE
ijtc-777	106	11	2018	DATE
ijtc-777	108	1	2017	CARDINAL
ijtc-777	108	2	the indonesia stock exchange	ORG
ijtc-777	108	3	2017	CARDINAL
ijtc-777	108	4	2021	CARDINAL
ijtc-777	109	1	2020	DATE
ijtc-777	110	1	302	CARDINAL
ijtc-777	110	2	1,118	CARDINAL
ijtc-777	110	3	848	CARDINAL
ijtc-777	110	4	4240 years	DATE
ijtc-777	111	1	26.4%	PERCENT
ijtc-777	111	2	the indonesia stock exchange	ORG
ijtc-777	112	1	1	CARDINAL
ijtc-777	112	2	12	CARDINAL
ijtc-777	114	1	0.01	CARDINAL
ijtc-777	114	2	1%	PERCENT
ijtc-777	114	3	0.05 (	PERCENT
ijtc-777	114	4	5%	PERCENT
ijtc-777	114	5	0.1 (	PERCENT
ijtc-777	114	6	10%	PERCENT
ijtc-777	115	1	364	CARDINAL
ijtc-777	115	2	848 4240 100%	PERCENT
ijtc-777	115	3	-55	PERSON
ijtc-777	117	1	-45 -225 -49	PRODUCT
ijtc-777	118	1	-49	PERSON
ijtc-777	120	1	-0,7%	PERCENT
ijtc-777	120	2	-55 -275 -71	PRODUCT
ijtc-777	120	3	-11 -55 -23	PRODUCT
ijtc-777	123	1	-115 -37	PERSON
ijtc-777	126	1	144 615	CARDINAL
ijtc-777	126	2	503	CARDINAL
ijtc-777	126	3	26,4%	PERCENT
ijtc-777	126	4	458	CARDINAL
ijtc-777	126	5	ilomata international journal of tax & accounting	ORG
ijtc-777	127	1	1	CARDINAL
ijtc-777	128	1	2020	DATE
ijtc-777	128	2	2021	CARDINAL
ijtc-777	128	3	37.3%	PERCENT
ijtc-777	128	4	417	CARDINAL
ijtc-777	128	5	2017 to 2019	DATE
ijtc-777	128	6	62.7%	PERCENT
ijtc-777	128	7	701	CARDINAL
ijtc-777	129	1	2017	CARDINAL
ijtc-777	129	2	2021	CARDINAL
ijtc-777	130	1	4.8732	CARDINAL
ijtc-777	130	2	0.1834	CARDINAL
ijtc-777	132	1	29.85%	PERCENT
ijtc-777	133	1	0.8183	CARDINAL
ijtc-777	133	2	fiscal year of 2020	DATE
ijtc-777	133	3	0.010	CARDINAL
ijtc-777	134	1	0.2148	PERCENT
ijtc-777	135	1	0.9454	CARDINAL
ijtc-777	136	1	indonesia	GPE
ijtc-777	137	1	0.0580	MONEY
ijtc-777	138	1	0.1967	CARDINAL
ijtc-777	138	2	0.0001	CARDINAL
ijtc-777	141	1	1118	DATE
ijtc-777	141	2	1,1620 1,1500	CARDINAL
ijtc-777	141	3	1118	DATE
ijtc-777	143	1	1118	DATE
ijtc-777	143	2	t 1118 3,0373	DATE
ijtc-777	143	3	459	PRODUCT
ijtc-777	143	4	ilomata international journal of tax & accounting	ORG
ijtc-777	143	5	every year	DATE
ijtc-777	143	6	2017	CARDINAL
ijtc-777	143	7	2021	CARDINAL
ijtc-777	143	8	2	CARDINAL
ijtc-777	143	9	2	CARDINAL
ijtc-777	143	10	2018-2019	DATE
ijtc-777	143	11	2021	CARDINAL
ijtc-777	144	1	2019	CARDINAL
ijtc-777	144	2	0.0245	CARDINAL
ijtc-777	144	3	2020	DATE
ijtc-777	145	1	the following year	DATE
ijtc-777	145	2	2021	CARDINAL
ijtc-777	146	1	etr	CARDINAL
ijtc-777	147	1	three	CARDINAL
ijtc-777	148	1	ci-square	PERSON
ijtc-777	148	2	0.05	CARDINAL
ijtc-777	150	1	hausman	PERSON
ijtc-777	150	2	three	CARDINAL
ijtc-777	150	3	0.05	CARDINAL
ijtc-777	150	4	lagrange	GPE
ijtc-777	151	1	three	CARDINAL
ijtc-777	152	1	3	CARDINAL
ijtc-777	152	2	2017 2018	DATE
ijtc-777	152	3	2021	CARDINAL
ijtc-777	152	4	1,586791 1,569662	DATE
ijtc-777	153	1	1,621300	CARDINAL
ijtc-777	154	1	years	DATE
ijtc-777	154	2	2	CARDINAL
ijtc-777	154	3	0,0000 fe fe	ORG
ijtc-777	156	1	460	PRODUCT
ijtc-777	157	1	ilomata international journal of tax & accounting	ORG
ijtc-777	158	1	0.8	CARDINAL
ijtc-777	159	1	heteroscedasticity	ORG
ijtc-777	159	2	glejser	PERSON
ijtc-777	160	1	5%	PERCENT
ijtc-777	161	1	etr	CARDINAL
ijtc-777	163	1	18.03	CARDINAL
ijtc-777	163	2	0.0000%	PERCENT
ijtc-777	166	1	82.31%	PERCENT
ijtc-777	167	1	about 82.32%	PERCENT
ijtc-777	168	1	17.69%	PERCENT
ijtc-777	168	2	461	CARDINAL
ijtc-777	168	3	ilomata international journal of tax & accounting	ORG
ijtc-777	168	4	3	CARDINAL
ijtc-777	169	1	0.3165)	MONEY
ijtc-777	171	1	1	CARDINAL
ijtc-777	172	1	desai & dharmapala	ORG
ijtc-777	172	2	2009	DATE
ijtc-777	181	1	jensen &	ORG
ijtc-777	181	2	1976	DATE
ijtc-777	182	1	462	PRODUCT
ijtc-777	182	2	ilomata international journal of tax & accounting	ORG
ijtc-777	183	1	2	CARDINAL
ijtc-777	186	1	17.88	CARDINAL
ijtc-777	186	2	0.0000%	PERCENT
ijtc-777	189	1	82.27%	PERCENT
ijtc-777	190	1	about 82.27%	PERCENT
ijtc-777	191	1	17.73%	PERCENT
ijtc-777	191	2	4	CARDINAL
ijtc-777	192	1	indonesia	GPE
ijtc-777	192	2	guenther	PERSON
ijtc-777	192	3	1994	DATE
ijtc-777	192	4	1986	DATE
ijtc-777	192	5	the united states	GPE
ijtc-777	193	1	10 years	DATE
ijtc-777	193	2	yin & cheng	ORG
ijtc-777	193	3	2004	DATE
ijtc-777	193	4	ilomata international journal of tax & accounting	ORG
ijtc-777	193	5	https://www.ilomata.org/index.php/ijtc united states	GPE
ijtc-777	195	1	0.3072	CARDINAL
ijtc-777	195	2	second	ORDINAL
ijtc-777	196	1	frista	PERSON
ijtc-777	196	2	2018	DATE
ijtc-777	196	3	2009	DATE
ijtc-777	199	1	3	CARDINAL
ijtc-777	199	2	+ 0,7668etr	PERCENT
ijtc-777	199	3	0,1366size_d 0,2027(etr*size_d	DATE
ijtc-777	200	1	two	CARDINAL
ijtc-777	203	1	42.66	CARDINAL
ijtc-777	203	2	0.0000%	PERCENT
ijtc-777	205	1	18.29%	PERCENT
ijtc-777	206	1	about 18.29%	PERCENT
ijtc-777	207	1	81.71%	PERCENT
ijtc-777	207	2	464	PRODUCT
ijtc-777	207	3	ilomata international journal of tax & accounting	ORG
ijtc-777	207	4	5	CARDINAL
ijtc-777	208	1	10%	PERCENT
ijtc-777	208	2	two	CARDINAL
ijtc-777	208	3	two	CARDINAL
ijtc-777	208	4	third	ORDINAL
ijtc-777	210	1	2022	CARDINAL
ijtc-777	210	2	labunets.e. & i.a	ORG
ijtc-777	210	3	2022	CARDINAL
ijtc-777	210	4	russia	GPE
ijtc-777	211	1	lanis	GPE
ijtc-777	211	2	richardson	GPE
ijtc-777	211	3	2007	DATE
ijtc-777	212	1	australia	GPE
ijtc-777	213	1	indonesia	GPE
ijtc-777	213	2	2015	CARDINAL
ijtc-777	213	3	71	CARDINAL
ijtc-777	213	4	the period of 3 years	DATE
ijtc-777	213	5	2012-2014	DATE
ijtc-777	216	1	465	CARDINAL
ijtc-777	216	2	ilomata international journal of tax & accounting	ORG
ijtc-777	216	3	fifty	CARDINAL
ijtc-777	216	4	50	CARDINAL
ijtc-777	217	1	50	CARDINAL
ijtc-777	217	2	1983	DATE
ijtc-777	217	3	america	GPE
ijtc-777	218	1	1118 years	DATE
ijtc-777	218	2	197 years	DATE
ijtc-777	218	3	17.62%	PERCENT
ijtc-777	218	4	921 years	DATE
ijtc-777	218	5	82.38%	PERCENT
ijtc-777	219	1	5	CARDINAL
ijtc-777	220	1	50	CARDINAL
ijtc-777	220	2	5%	PERCENT
ijtc-777	220	3	two	CARDINAL
ijtc-777	220	4	two	CARDINAL
ijtc-777	222	1	two	CARDINAL
ijtc-777	223	1	50	CARDINAL
ijtc-777	224	1	466	PRODUCT
ijtc-777	224	2	ilomata international journal of tax & accounting	ORG
ijtc-777	226	1	third	ORDINAL
ijtc-777	226	2	first	ORDINAL
ijtc-777	226	3	chen et al	PERSON
ijtc-777	227	1	2014	DATE
ijtc-777	227	2	wahab & holland	ORG
ijtc-777	228	1	2012	DATE
ijtc-777	228	2	hanlon & slemrod	ORG
ijtc-777	228	3	2009	DATE
ijtc-777	229	1	indonesia	GPE
ijtc-777	229	2	2017-2021	DATE
ijtc-777	230	1	etr	ORG
ijtc-777	231	1	2020	DATE
ijtc-777	231	2	covid-19	PERSON
ijtc-777	232	1	covid-19	ORG
ijtc-777	232	2	each year	DATE
ijtc-777	233	1	10%	PERCENT
ijtc-777	233	2	5%	PERCENT
ijtc-777	233	3	50	CARDINAL
ijtc-777	235	1	abdelfattaha	ORG
ijtc-777	235	2	t., & aboud	ORG
ijtc-777	235	3	2020	DATE
ijtc-777	236	1	egyptian	NORP
ijtc-777	237	1	journal of international accounting	ORG
ijtc-777	238	1	agustia	ORG
ijtc-777	238	2	d.	NORP
ijtc-777	238	3	t., & dianawati	ORG
ijtc-777	238	4	w.	PERSON
ijtc-777	238	5	2019	DATE
ijtc-777	240	1	international journal of energy economics	ORG
ijtc-777	240	2	9(2	CARDINAL
ijtc-777	240	3	299–306	CARDINAL
ijtc-777	241	1	https://doi.org/10.32479/ijeep.7438 barly	PERSON
ijtc-777	241	2	2018	DATE
ijtc-777	242	1	dan	PERSON
ijtc-777	242	2	terhadap penghindaran	ORG
ijtc-777	243	1	akuntansi universitas	ORG
ijtc-777	243	2	6	CARDINAL
ijtc-777	243	3	2	CARDINAL
ijtc-777	243	4	2339–0867	CARDINAL
ijtc-777	244	1	chen	PERSON
ijtc-777	244	2	x.	GPE
ijtc-777	244	3	hu	PERSON
ijtc-777	244	4	n.	PERSON
ijtc-777	244	5	wang	PERSON
ijtc-777	244	6	x.	GPE
ijtc-777	244	7	x.	GPE
ijtc-777	244	8	2014	DATE
ijtc-777	245	1	china	GPE
ijtc-777	246	1	nankai business review international	ORG
ijtc-777	246	2	5(1	CARDINAL
ijtc-777	246	3	25–42	CARDINAL
ijtc-777	247	1	467	PRODUCT
ijtc-777	247	2	ilomata international journal of tax & accounting	ORG
ijtc-777	248	1	2019	DATE
ijtc-777	249	1	soal	ORG
ijtc-777	249	2	yang dituduhkan ke adaro	PERSON
ijtc-777	250	1	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaranpajak-yang-dituduhkan-ke-adaro dewi	PERSON
ijtc-777	250	2	r., & rahmianingsih,	ORG
ijtc-777	250	3	2020	DATE
ijtc-777	252	1	journal of economics	ORG
ijtc-777	252	2	12(2	DATE
ijtc-777	252	3	225–243	CARDINAL
ijtc-777	253	1	https://doi.org/10.35313/ekspansi.v12i2.2241	CARDINAL
ijtc-777	253	2	2020	DATE
ijtc-777	255	1	22(1	TIME
ijtc-777	255	2	17–25	CARDINAL
ijtc-777	255	3	drucker	ORG
ijtc-777	255	4	j.	PERSON
ijtc-777	255	5	r.	NORP
ijtc-777	255	6	merriman	PERSON
ijtc-777	255	7	d., & weber	ORG
ijtc-777	255	8	r.	PERSON
ijtc-777	255	9	2020	DATE
ijtc-777	257	1	81	DATE
ijtc-777	258	1	https://doi.org/10.1016/j.regsciurbeco.2019.103498 frank	PERSON
ijtc-777	258	2	m. m.	PERSON
ijtc-777	258	3	lynch	ORG
ijtc-777	258	4	l. j., & rego	PERSON
ijtc-777	258	5	s. o.	PERSON
ijtc-777	258	6	2009	DATE
ijtc-777	260	1	467–496	CARDINAL
ijtc-777	261	1	frista	PERSON
ijtc-777	262	1	2018	DATE
ijtc-777	263	1	pengaruh perubahan tarif	ORG
ijtc-777	263	2	pajak terhadap hubungan agresivitas pelaporan	ORG
ijtc-777	263	3	dan agresivitas	PERSON
ijtc-777	264	1	tesis	ORG
ijtc-777	265	1	program pasca	ORG
ijtc-777	265	2	akuntansi fakultas	ORG
ijtc-777	265	3	ekonomi	ORG
ijtc-777	265	4	dan bisnis universitas	PERSON
ijtc-777	265	5	indonesia	GPE
ijtc-777	266	1	i.	PERSON
ijtc-777	266	2	2018	DATE
ijtc-777	267	1	aplikasi analisis multivariate dengan	ORG
ijtc-777	267	2	ibm	ORG
ijtc-777	268	1	25	CARDINAL
ijtc-777	268	2	badan penerbit universitas	ORG
ijtc-777	269	1	2014	DATE
ijtc-777	270	1	pengaruh agresivitas laporan	ORG
ijtc-777	270	2	terhadap agresivitas laporan keuangan	ORG
ijtc-777	271	1	keluarga dan kualitas	PERSON
ijtc-777	272	1	jia	PERSON
ijtc-777	272	2	j.	PERSON
ijtc-777	272	3	s., & liu	ORG
ijtc-777	272	4	2020	DATE
ijtc-777	274	1	journal of urban economics	ORG
ijtc-777	274	2	115	CARDINAL
ijtc-777	276	1	p. a. dan d. m.	PERSON
ijtc-777	276	2	2017	CARDINAL
ijtc-777	277	1	hubungan agresivitas pelaporan	ORG
ijtc-777	277	2	dan agresivitas	PERSON
ijtc-777	278	1	dan perbankan	PERSON
ijtc-777	278	2	16(2	CARDINAL
ijtc-777	279	1	kurniawan	PERSON
ijtc-777	279	2	m. s.	PERSON
ijtc-777	279	3	2015	CARDINAL
ijtc-777	281	1	pada perusahaan manufaktur yang terdaftar di bei	ORG
ijtc-777	281	2	periode 2012-2014	DATE
ijtc-777	282	1	tesis	ORG
ijtc-777	283	1	akuntansi universitas	PERSON
ijtc-777	283	2	indonesia	GPE
ijtc-777	284	1	labunets.e.	ORG
ijtc-777	284	2	& i.a	ORG
ijtc-777	284	3	2022	CARDINAL
ijtc-777	285	1	russia	GPE
ijtc-777	286	1	reform.8(1):88–101	ORG
ijtc-777	287	1	https://doi.org/10.15826/ liang	PERSON
ijtc-777	287	2	w., & ye, a.	ORG
ijtc-777	287	3	2021	CARDINAL
ijtc-777	289	1	switzerland	GPE
ijtc-777	290	1	g.	PERSON
ijtc-777	290	2	2014	DATE
ijtc-777	293	1	468	PRODUCT
ijtc-777	293	2	ilomata international journal of tax & accounting	ORG
ijtc-777	293	3	martina	PERSON
ijtc-777	293	4	d., & fransiska	ORG
ijtc-777	293	5	s.	PERSON
ijtc-777	293	6	2019	DATE
ijtc-777	295	1	jurnal dinamika	PERSON
ijtc-777	295	2	akuntansi	ORG
ijtc-777	295	3	15–25	CARDINAL
ijtc-777	296	1	putra	GPE
ijtc-777	296	2	m.	PERSON
ijtc-777	296	3	2021	CARDINAL
ijtc-777	298	1	jurnal manajemen stie muhammadiyah palopo	ORG
ijtc-777	298	2	7	CARDINAL
ijtc-777	298	3	1	DATE
ijtc-777	299	1	mashuri, a. a., & ermaya	ORG
ijtc-777	299	2	h. n.	PERSON
ijtc-777	299	3	2019	DATE
ijtc-777	301	1	124	CARDINAL
ijtc-777	302	1	mule	ORG
ijtc-777	302	2	k. r.	PERSON
ijtc-777	302	3	mukras	GPE
ijtc-777	302	4	m. s.	PERSON
ijtc-777	302	5	2015	DATE
ijtc-777	303	1	kenya.13(11	GPE
ijtc-777	304	1	376–396	CARDINAL
ijtc-777	306	1	mulyani	PERSON
ijtc-777	306	2	s.	PERSON
ijtc-777	306	3	a., & masitoh	ORG
ijtc-777	306	4	e. (2018	ORG
ijtc-777	307	1	yang terdaftar di bei	PERSON
ijtc-777	308	1	jurnal riset	PERSON
ijtc-777	308	2	akuntansi dan bisnis airlangga	PERSON
ijtc-777	308	3	jraba	GPE
ijtc-777	308	4	3(1	CARDINAL
ijtc-777	308	5	322–340	CARDINAL
ijtc-777	309	1	2020	DATE
ijtc-777	311	1	58(2	CARDINAL
ijtc-777	311	2	134–174	CARDINAL
ijtc-777	312	1	n. p., & che-ahmad	ORG
ijtc-777	312	2	a.	PERSON
ijtc-777	312	3	2016	DATE
ijtc-777	313	1	malaysian	NORP
ijtc-777	314	1	social responsibility journal	ORG
ijtc-777	314	2	12(2	DATE
ijtc-777	314	3	295–306	CARDINAL
ijtc-777	315	1	j., ricci	PERSON
ijtc-777	315	2	jerez	GPE
ijtc-777	315	3	g. j. d.	PERSON
ijtc-777	315	4	2020	DATE
ijtc-777	317	1	international regional science review	ORG
ijtc-777	317	2	43(1–2	CARDINAL
ijtc-777	317	3	105–127	CARDINAL
ijtc-777	318	1	richardson	GPE
ijtc-777	318	2	2015	CARDINAL
ijtc-777	320	1	international journal of accounting	ORG
ijtc-777	320	2	458–485	CARDINAL
ijtc-777	321	1	s., & lukviarman	ORG
ijtc-777	321	2	2015	CARDINAL
ijtc-777	322	1	pada perusahaan manufaktur	PERSON
ijtc-777	323	1	jurnal akuntansi dan	PERSON
ijtc-777	323	2	jaai	ORG
ijtc-777	323	3	19(2	DATE
ijtc-777	324	1	seclen-luna	PERSON
ijtc-777	324	2	j. p.	PERSON
ijtc-777	324	3	moya-fernández	PERSON
ijtc-777	324	4	á	ORG
ijtc-777	324	5	2021	CARDINAL
ijtc-777	326	1	switzerland	GPE
ijtc-777	326	2	13(6	CARDINAL
ijtc-777	328	1	2017	CARDINAL
ijtc-777	329	1	metode penelitian kuantitatif	PERSON
ijtc-777	329	2	dan r&d	PERSON
ijtc-777	330	1	alfabeta	PERSON
ijtc-777	331	1	sun, z., li	PERSON
ijtc-777	331	2	x.	GPE
ijtc-777	331	3	& xie	PERSON
ijtc-777	331	4	2014	DATE
ijtc-777	332	1	second	ORDINAL
ijtc-777	333	1	35	CARDINAL
ijtc-777	333	2	193–201	DATE
ijtc-777	334	1	469	CARDINAL
ijtc-777	334	2	ilomata international journal of tax & accounting	ORG
ijtc-777	334	3	f. n., & rahayu	PERSON
ijtc-777	334	4	2018	DATE
ijtc-777	335	1	the indonesia stock exchange	ORG
ijtc-777	335	2	20122016).eproceedings	CARDINAL
ijtc-777	335	3	5(2	CARDINAL
ijtc-777	336	1	suwardika	PERSON
ijtc-777	336	2	i. n. a.	PERSON
ijtc-777	336	3	& mustanda	ORG
ijtc-777	336	4	i. k.	PERSON
ijtc-777	336	5	2017	CARDINAL
ijtc-777	338	1	wang	ORG
ijtc-777	338	2	zhang, h., tsai	ORG
ijtc-777	338	3	s.-b.	GPE
ijtc-777	338	4	jiang	PERSON
ijtc-777	338	5	j.	PERSON
ijtc-777	338	6	j. (	PERSON
ijtc-777	338	7	2018	DATE
ijtc-777	339	1	china	GPE
ijtc-777	340	1	switzerland	GPE
ijtc-777	342	1	https://www.ilomata.org/index.php/ijtc	GPE