id	sid	eid	entity	type
ijtc-783	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-783	1	2	2714-9838	CARDINAL
ijtc-783	1	3	2714-9846	CARDINAL
ijtc-783	1	4	5	CARDINAL
ijtc-783	1	5	1	CARDINAL
ijtc-783	1	6	january 2024	DATE
ijtc-783	2	1	162	CARDINAL
ijtc-783	2	2	ilomata international journal of tax & accounting	ORG
ijtc-783	2	3	indonesian	NORP
ijtc-783	2	4	indonesia	GPE
ijtc-783	2	5	october 1	DATE
ijtc-783	2	6	2023	CARDINAL
ijtc-783	2	7	january 4, 2024	DATE
ijtc-783	2	8	january 31	DATE
ijtc-783	2	9	2024	CARDINAL
ijtc-783	2	10	silalahi	ORG
ijtc-783	2	11	2024	CARDINAL
ijtc-783	3	1	indonesian	NORP
ijtc-783	4	1	ilomata international journal of tax and accounting	ORG
ijtc-783	4	2	5(1	CARDINAL
ijtc-783	4	3	162	CARDINAL
ijtc-783	5	1	indonesian	NORP
ijtc-783	7	1	indonesia	GPE
ijtc-783	13	1	indonesian	NORP
ijtc-783	13	2	4.0	CARDINAL
ijtc-783	14	1	five	CARDINAL
ijtc-783	16	1	the ministry of finance	ORG
ijtc-783	16	2	kemenkeu.go.id	NORP
ijtc-783	16	3	2022	CARDINAL
ijtc-783	16	4	trillion	CARDINAL
ijtc-783	17	1	31.4%	PERCENT
ijtc-783	17	2	2021	CARDINAL
ijtc-783	17	3	indonesian	NORP
ijtc-783	17	4	163	CARDINAL
ijtc-783	17	5	ilomata international journal of tax & accounting	ORG
ijtc-783	17	6	trillion	CARDINAL
ijtc-783	19	1	two	CARDINAL
ijtc-783	19	2	third	ORDINAL
ijtc-783	19	3	2022	CARDINAL
ijtc-783	25	1	indonesia	GPE
ijtc-783	25	2	2021	CARDINAL
ijtc-783	25	3	10.9%	PERCENT
ijtc-783	25	4	asia	LOC
ijtc-783	25	5	29	CARDINAL
ijtc-783	25	6	19.8%	PERCENT
ijtc-783	25	7	8.9	CARDINAL
ijtc-783	26	1	oecd	ORG
ijtc-783	26	2	34.1%	PERCENT
ijtc-783	26	3	23.2	CARDINAL
ijtc-783	27	1	indonesia	GPE
ijtc-783	27	2	0.8 percentage	PERCENT
ijtc-783	27	3	10.1%	PERCENT
ijtc-783	27	4	2020	DATE
ijtc-783	27	5	10.9%	PERCENT
ijtc-783	27	6	2021	CARDINAL
ijtc-783	27	7	2022	CARDINAL
ijtc-783	28	1	2007	DATE
ijtc-783	28	2	2021	DATE
ijtc-783	28	3	indonesia	GPE
ijtc-783	28	4	1.4	CARDINAL
ijtc-783	28	5	12.2%	PERCENT
ijtc-783	28	6	10.9%	PERCENT
ijtc-783	29	1	13.0%	PERCENT
ijtc-783	29	2	2008	DATE
ijtc-783	29	3	10.1%	PERCENT
ijtc-783	29	4	2020	DATE
ijtc-783	29	5	2022	CARDINAL
ijtc-783	30	1	indonesian	NORP
ijtc-783	30	2	164	CARDINAL
ijtc-783	30	3	ilomata international journal of tax & accounting	ORG
ijtc-783	30	4	indonesia	GPE
ijtc-783	32	1	indonesia	GPE
ijtc-783	32	2	30.6%	PERCENT
ijtc-783	34	1	99.5%	PERCENT
ijtc-783	37	1	indonesian	NORP
ijtc-783	37	2	165	CARDINAL
ijtc-783	37	3	ilomata international journal of tax & accounting	ORG
ijtc-783	37	4	4.2 million	CARDINAL
ijtc-783	38	1	september 2022	DATE
ijtc-783	40	1	hdi	ORG
ijtc-783	41	1	2014a	DATE
ijtc-783	45	1	pu & syu	ORG
ijtc-783	45	2	2023	CARDINAL
ijtc-783	46	1	indonesian	NORP
ijtc-783	46	2	1	CARDINAL
ijtc-783	46	3	indonesian	NORP
ijtc-783	47	1	2	CARDINAL
ijtc-783	47	2	indonesian	NORP
ijtc-783	48	1	3	CARDINAL
ijtc-783	50	1	2014b	DATE
ijtc-783	51	1	indonesian	NORP
ijtc-783	52	1	1	CARDINAL
ijtc-783	53	1	indonesian	NORP
ijtc-783	53	2	166	CARDINAL
ijtc-783	53	3	ilomata international journal of tax & accounting	ORG
ijtc-783	53	4	indonesian	NORP
ijtc-783	54	1	2	CARDINAL
ijtc-783	54	2	indonesian	NORP
ijtc-783	56	1	3	CARDINAL
ijtc-783	56	2	indonesian	NORP
ijtc-783	58	1	4	CARDINAL
ijtc-783	60	1	5	CARDINAL
ijtc-783	60	2	indonesian	NORP
ijtc-783	61	1	secondary	ORDINAL
ijtc-783	62	1	6	CARDINAL
ijtc-783	64	1	indonesian	NORP
ijtc-783	65	1	2018	DATE
ijtc-783	66	1	hsu & liu	ORG
ijtc-783	66	2	2023a	DATE
ijtc-783	67	1	indonesia	GPE
ijtc-783	68	1	1	CARDINAL
ijtc-783	69	1	indonesian	NORP
ijtc-783	69	2	hsu & liu	ORG
ijtc-783	69	3	, 2023b	DATE
ijtc-783	70	1	indonesian	NORP
ijtc-783	70	2	167	CARDINAL
ijtc-783	70	3	ilomata international journal of tax & accounting	ORG
ijtc-783	70	4	1	CARDINAL
ijtc-783	75	1	2	CARDINAL
ijtc-783	75	2	a. new institutional economics	ORG
ijtc-783	79	1	3	CARDINAL
ijtc-783	83	1	4	CARDINAL
ijtc-783	83	2	indonesian	NORP
ijtc-783	84	1	indonesian	NORP
ijtc-783	84	2	168	CARDINAL
ijtc-783	84	3	ilomata international journal of tax & accounting	ORG
ijtc-783	84	4	indonesian	NORP
ijtc-783	84	5	indonesian	NORP
ijtc-783	84	6	indonesia	GPE
ijtc-783	84	7	2	CARDINAL
ijtc-783	84	8	indonesian	NORP
ijtc-783	84	9	indonesian	NORP
ijtc-783	84	10	kraemer &	ORG
ijtc-783	84	11	2023	CARDINAL
ijtc-783	85	1	indonesian	NORP
ijtc-783	85	2	1	CARDINAL
ijtc-783	85	3	6	CARDINAL
ijtc-783	85	4	7	CARDINAL
ijtc-783	85	5	2021	CARDINAL
ijtc-783	85	6	indonesia	GPE
ijtc-783	86	1	article 1 number 2	LAW
ijtc-783	88	1	2	CARDINAL
ijtc-783	90	1	3	CARDINAL
ijtc-783	90	2	3	CARDINAL
ijtc-783	90	3	3c	CARDINAL
ijtc-783	92	1	indonesian	NORP
ijtc-783	92	2	169	CARDINAL
ijtc-783	92	3	ilomata international journal of tax & accounting	ORG
ijtc-783	92	4	4	CARDINAL
ijtc-783	92	5	article 7 paragraph	LAW
ijtc-783	92	6	1	CARDINAL
ijtc-783	94	1	5	CARDINAL
ijtc-783	94	2	article 12	LAW
ijtc-783	94	3	1	CARDINAL
ijtc-783	94	4	2	CARDINAL
ijtc-783	94	5	3	CARDINAL
ijtc-783	95	1	6	CARDINAL
ijtc-783	95	2	article 9	LAW
ijtc-783	95	3	1	CARDINAL
ijtc-783	96	1	fifteen) days	DATE
ijtc-783	97	1	7	CARDINAL
ijtc-783	97	2	article 9	LAW
ijtc-783	97	3	2a	CARDINAL
ijtc-783	98	1	per month	DATE
ijtc-783	99	1	24	CARDINAL
ijtc-783	99	2	twenty-four	CARDINAL
ijtc-783	99	3	a month	DATE
ijtc-783	99	4	as a full month	DATE
ijtc-783	100	1	8)	CARDINAL
ijtc-783	100	2	article 10	LAW
ijtc-783	100	3	1	CARDINAL
ijtc-783	100	4	the ministry of finance	ORG
ijtc-783	101	1	9	CARDINAL
ijtc-783	101	2	article 23	LAW
ijtc-783	101	3	1	CARDINAL
ijtc-783	101	4	the same day	DATE
ijtc-783	102	1	10	CARDINAL
ijtc-783	102	2	25	CARDINAL
ijtc-783	102	3	1	CARDINAL
ijtc-783	103	1	11	CARDINAL
ijtc-783	103	2	article 25	LAW
ijtc-783	103	3	2	CARDINAL
ijtc-783	103	4	pph article 21	ORG
ijtc-783	103	5	article 26	LAW
ijtc-783	104	1	12	CARDINAL
ijtc-783	104	2	article 25	LAW
ijtc-783	104	3	3	CARDINAL
ijtc-783	104	4	2	CARDINAL
ijtc-783	104	5	20	CARDINAL
ijtc-783	104	6	twenty) days	DATE
ijtc-783	105	1	indonesian	NORP
ijtc-783	105	2	170	CARDINAL
ijtc-783	105	3	ilomata international journal of tax & accounting	ORG
ijtc-783	105	4	monthly	DATE
ijtc-783	105	5	article 21	LAW
ijtc-783	105	6	7 (seven) days	DATE
ijtc-783	105	7	the same day	DATE
ijtc-783	105	8	monthly	DATE
ijtc-783	105	9	20 days	DATE
ijtc-783	105	10	article 22	LAW
ijtc-783	105	11	monthly	DATE
ijtc-783	105	12	article 23	LAW
ijtc-783	105	13	article 4 (2	LAW
ijtc-783	105	14	article 15	LAW
ijtc-783	105	15	indonesian	NORP
ijtc-783	105	16	171	CARDINAL
ijtc-783	105	17	ilomata international journal of tax & accounting	ORG
ijtc-783	105	18	3	CARDINAL
ijtc-783	105	19	indonesia	GPE
ijtc-783	105	20	indonesia	GPE
ijtc-783	105	21	firmansyah & wijaya	ORG
ijtc-783	105	22	2022	CARDINAL
ijtc-783	107	1	mid-january 2023	DATE
ijtc-783	107	2	the ministry of finance	ORG
ijtc-783	107	3	annual	DATE
ijtc-783	107	4	2022	CARDINAL
ijtc-783	107	5	83.2%	PERCENT
ijtc-783	108	1	84.07%	PERCENT
ijtc-783	108	2	2021	CARDINAL
ijtc-783	108	3	80%	PERCENT
ijtc-783	108	4	2015	DATE
ijtc-783	109	1	annual	DATE
ijtc-783	109	2	2022	CARDINAL
ijtc-783	109	3	19 million	CARDINAL
ijtc-783	109	4	1.65 million	CARDINAL
ijtc-783	109	5	17.35 million	CARDINAL
ijtc-783	109	6	2022	CARDINAL
ijtc-783	110	1	83.2%	PERCENT
ijtc-783	110	2	approximately 15.8 million	CARDINAL
ijtc-783	110	3	2022	CARDINAL
ijtc-783	111	1	annual	DATE
ijtc-783	111	2	the beginning of the year	DATE
ijtc-783	112	1	indonesia	GPE
ijtc-783	113	1	firstly	ORDINAL
ijtc-783	113	2	2021	DATE
ijtc-783	114	1	indonesian	NORP
ijtc-783	114	2	172	CARDINAL
ijtc-783	114	3	ilomata international journal of tax & accounting	ORG
ijtc-783	114	4	diamond & saez	ORG
ijtc-783	114	5	2011	DATE
ijtc-783	116	1	irawan	PERSON
ijtc-783	116	2	2019	DATE
ijtc-783	116	3	republik	GPE
ijtc-783	116	4	indonesia	GPE
ijtc-783	116	5	2021	CARDINAL
ijtc-783	117	1	peraturan menteri keuangan	PERSON
ijtc-783	117	2	republik	GPE
ijtc-783	117	3	indonesia	GPE
ijtc-783	117	4	59	CARDINAL
ijtc-783	117	5	perubahan atas peraturan menteri keuangan	PERSON
ijtc-783	117	6	231	CARDINAL
ijtc-783	117	7	cara pendaftaran dan	PERSON
ijtc-783	117	8	pengukuhan dan pencabutan	PERSON
ijtc-783	117	9	pengukuhan pengusaha	ORG
ijtc-783	117	10	kena pajak	PERSON
ijtc-783	117	11	serta pemotongan	PERSON
ijtc-783	117	12	dan/atau pemungutan	PERSON
ijtc-783	118	1	dan pelaporan	PERSON
ijtc-783	118	2	n.d.	GPE
ijtc-783	120	1	puspitasari	NORP
ijtc-783	120	2	2017	DATE
ijtc-783	121	1	2017	DATE
ijtc-783	122	1	indonesian	NORP
ijtc-783	122	2	2020	DATE
ijtc-783	123	1	indonesia	GPE
ijtc-783	124	1	indonesia	GPE
ijtc-783	124	2	mitchell	ORG
ijtc-783	124	3	2020	DATE
ijtc-783	125	1	indonesia	GPE
ijtc-783	126	1	ngwaba & azizi	ORG
ijtc-783	126	2	2020	DATE
ijtc-783	127	1	4	CARDINAL
ijtc-783	129	1	apbn	PERSON
ijtc-783	130	1	indonesian	NORP
ijtc-783	130	2	173	CARDINAL
ijtc-783	130	3	ilomata international journal of tax & accounting	ORG
ijtc-783	130	4	the ministry of finance	ORG
ijtc-783	130	5	231	CARDINAL
ijtc-783	131	1	may 1	DATE
ijtc-783	131	2	2022	CARDINAL
ijtc-783	132	1	indonesia	GPE
ijtc-783	132	2	2021	CARDINAL
ijtc-783	133	1	peraturan menteri keuangan	PERSON
ijtc-783	133	2	republik	GPE
ijtc-783	133	3	indonesia	GPE
ijtc-783	133	4	59	CARDINAL
ijtc-783	133	5	perubahan atas peraturan menteri keuangan	PERSON
ijtc-783	133	6	231	CARDINAL
ijtc-783	133	7	cara pendaftaran dan	PERSON
ijtc-783	133	8	pengukuhan dan pencabutan	PERSON
ijtc-783	133	9	pengukuhan pengusaha	ORG
ijtc-783	133	10	kena pajak	PERSON
ijtc-783	133	11	serta pemotongan	PERSON
ijtc-783	133	12	dan/atau pemungutan	PERSON
ijtc-783	134	1	dan pelaporan	PERSON
ijtc-783	134	2	n.d.	GPE
ijtc-783	137	1	2019	DATE
ijtc-783	137	2	four	CARDINAL
ijtc-783	137	3	2018	DATE
ijtc-783	138	1	djp	ORG
ijtc-783	138	2	lee	PERSON
ijtc-783	138	3	2019	DATE
ijtc-783	141	1	the years 2021 to	DATE
ijtc-783	141	2	2023	CARDINAL
ijtc-783	141	3	apbn	GPE
ijtc-783	141	4	2021	CARDINAL
ijtc-783	141	5	2023	CARDINAL
ijtc-783	141	6	i.	PERSON
ijtc-783	141	7	2,006,334	CARDINAL
ijtc-783	141	8	2,443,183	CARDINAL
ijtc-783	141	9	1,547,841	CARDINAL
ijtc-783	141	10	2,016,924	CARDINAL
ijtc-783	141	11	1,474,146	CARDINAL
ijtc-783	141	12	1,832,328 1,960,583	CARDINAL
ijtc-783	141	13	696,677	CARDINAL
ijtc-783	141	14	935,069	CARDINAL
ijtc-783	141	15	551,901	CARDINAL
ijtc-783	141	16	740,054	CARDINAL
ijtc-783	141	17	18,925	CARDINAL
ijtc-783	141	18	indonesian	NORP
ijtc-783	141	19	174	CARDINAL
ijtc-783	141	20	ilomata international journal of tax & accounting	ORG
ijtc-783	141	21	195,518	CARDINAL
ijtc-783	141	22	11,126	CARDINAL
ijtc-783	141	23	11,381	CARDINAL
ijtc-783	141	24	8,7	CARDINAL
ijtc-783	141	25	73,695	CARDINAL
ijtc-783	141	26	56,341	CARDINAL
ijtc-783	141	27	39,123	CARDINAL
ijtc-783	141	28	34,573	CARDINAL
ijtc-783	141	29	9,013	CARDINAL
ijtc-783	141	30	458,493	CARDINAL
ijtc-783	141	31	426,259	CARDINAL
ijtc-783	141	32	149,489	CARDINAL
ijtc-783	141	33	218,493 188,745	CARDINAL
ijtc-783	141	34	30,497	CARDINAL
ijtc-783	141	35	44,068	CARDINAL
ijtc-783	141	36	152,504	CARDINAL
ijtc-783	141	37	149,013 110,43	CARDINAL
ijtc-783	141	38	126,003	CARDINAL
ijtc-783	141	39	103,018	CARDINAL
ijtc-783	142	1	5,013	CARDINAL
ijtc-783	142	2	409	CARDINAL
ijtc-783	142	3	2,011,347	CARDINAL
ijtc-783	142	4	indonesia	GPE
ijtc-783	142	5	anderson	GPE
ijtc-783	142	6	2023	CARDINAL
ijtc-783	143	1	1	CARDINAL
ijtc-783	143	2	indonesian	NORP
ijtc-783	144	1	n.d.	GPE
ijtc-783	146	1	2	CARDINAL
ijtc-783	146	2	indonesian	NORP
ijtc-783	148	1	2022	CARDINAL
ijtc-783	149	1	3	CARDINAL
ijtc-783	150	1	rahman	PERSON
ijtc-783	150	2	2020	DATE
ijtc-783	151	1	4	CARDINAL
ijtc-783	151	2	2018	DATE
ijtc-783	154	1	indonesian	NORP
ijtc-783	154	2	175	CARDINAL
ijtc-783	154	3	ilomata international journal of tax & accounting	ORG
ijtc-783	171	1	indonesian	NORP
ijtc-783	172	1	crocker et al.	PERSON
ijtc-783	172	2	2022	CARDINAL
ijtc-783	173	1	indonesian	NORP
ijtc-783	173	2	176	CARDINAL
ijtc-783	173	3	ilomata international journal of tax & accounting	ORG
ijtc-783	174	1	indonesian	NORP
ijtc-783	175	1	1	CARDINAL
ijtc-783	176	1	2	CARDINAL
ijtc-783	177	1	3	CARDINAL
ijtc-783	178	1	4	CARDINAL
ijtc-783	179	1	5	CARDINAL
ijtc-783	180	1	indonesia	GPE
ijtc-783	181	1	herawaty	PERSON
ijtc-783	181	2	2021	DATE
ijtc-783	182	1	indonesian	NORP
ijtc-783	183	1	2015	DATE
ijtc-783	184	1	indonesia	GPE
ijtc-783	186	1	indonesian	NORP
ijtc-783	186	2	three	CARDINAL
ijtc-783	186	3	1	CARDINAL
ijtc-783	186	4	1	CARDINAL
ijtc-783	186	5	indonesian	NORP
ijtc-783	187	1	indonesian	NORP
ijtc-783	187	2	177	CARDINAL
ijtc-783	187	3	ilomata international journal of tax & accounting	ORG
ijtc-783	187	4	indonesian	NORP
ijtc-783	187	5	2023	CARDINAL
ijtc-783	190	1	2	CARDINAL
ijtc-783	190	2	2	CARDINAL
ijtc-783	190	3	indonesian	NORP
ijtc-783	192	1	2015	DATE
ijtc-783	193	1	indonesian	NORP
ijtc-783	193	2	2023	CARDINAL
ijtc-783	194	1	3	CARDINAL
ijtc-783	194	2	3	CARDINAL
ijtc-783	202	1	indonesian	NORP
ijtc-783	202	2	178	CARDINAL
ijtc-783	202	3	ilomata international journal of tax & accounting	ORG
ijtc-783	202	4	indonesia.(artz	GPE
ijtc-783	202	5	2010	DATE
ijtc-783	202	6	adi, a. , & n. d.	PERSON
ijtc-783	202	7	2020	DATE
ijtc-783	203	1	indonesia	GPE
ijtc-783	203	2	59–72	CARDINAL
ijtc-783	204	1	anderson	PERSON
ijtc-783	204	2	j. , & b. l.	ORG
ijtc-783	204	3	2023	CARDINAL
ijtc-783	206	1	international journal of finance and economics	ORG
ijtc-783	206	2	45(2	DATE
ijtc-783	206	3	187–204	CARDINAL
ijtc-783	207	1	artz	PERSON
ijtc-783	207	2	b.	PERSON
ijtc-783	207	3	2010	DATE
ijtc-783	209	1	626	CARDINAL
ijtc-783	209	2	644	CARDINAL
ijtc-783	210	1	https://doi.org/10.1108/01437721011073346 crocker	ORG
ijtc-783	210	2	m.	PERSON
ijtc-783	210	3	r.	NORP
ijtc-783	210	4	duff, g.	PERSON
ijtc-783	210	5	m.	PERSON
ijtc-783	210	6	m., & ratcliffe	ORG
ijtc-783	210	7	j.	PERSON
ijtc-783	210	8	2022	CARDINAL
ijtc-783	210	9	australians	NORP
ijtc-783	212	1	513–521	CARDINAL
ijtc-783	212	2	e. (2011	DATE
ijtc-783	214	1	165–190	CARDINAL
ijtc-783	215	1	direktorat jenderal pajak	PERSON
ijtc-783	216	1	2022	CARDINAL
ijtc-783	217	1	laporan tahunan direktorat jenderal pajak	PERSON
ijtc-783	217	2	tahun 2022	PERSON
ijtc-783	218	1	kementerian	NORP
ijtc-783	219	1	a., & stetson	ORG
ijtc-783	219	2	b.	PERSON
ijtc-783	219	3	2014a	DATE
ijtc-783	221	1	21	DATE
ijtc-783	221	2	37–72	CARDINAL
ijtc-783	223	1	https://doi.org/10.1108/s1058-749720140000021002	ORG
ijtc-783	223	2	a., & stetson	ORG
ijtc-783	225	1	21	DATE
ijtc-783	225	2	37–72	CARDINAL
ijtc-783	227	1	t., & pethig	ORG
ijtc-783	227	2	r.	PERSON
ijtc-783	227	3	2018	DATE
ijtc-783	229	1	journal of business economics	ORG
ijtc-783	229	2	88(7–8	CARDINAL
ijtc-783	229	3	915–940	CARDINAL
ijtc-783	230	1	firmansyah	GPE
ijtc-783	230	2	r. a.	PERSON
ijtc-783	230	3	s.	PERSON
ijtc-783	230	4	2022	CARDINAL
ijtc-783	231	1	dan kenikmatan	PERSON
ijtc-783	231	2	sebelum dan	PERSON
ijtc-783	231	3	undangundang harmonisasi	PERSON
ijtc-783	231	4	peraturan perpajakan	PERSON
ijtc-783	232	1	dan keuangan	PERSON
ijtc-783	233	1	hadipryanto	GPE
ijtc-783	233	2	j.	PERSON
ijtc-783	233	3	sarah	PERSON
ijtc-783	233	4	s.	PERSON
ijtc-783	233	5	nuryanti	NORP
ijtc-783	233	6	t.,	GPE
ijtc-783	233	7	yeni	ORG
ijtc-783	233	8	ramadhony	GPE
ijtc-783	233	9	r., & adhikara	ORG
ijtc-783	233	10	a.	PERSON
ijtc-783	233	11	2023	CARDINAL
ijtc-783	234	1	asian	NORP
ijtc-783	235	1	riset	PERSON
ijtc-783	235	2	5(1	CARDINAL
ijtc-783	235	3	014–028	CARDINAL
ijtc-783	236	1	https://doi.org/10.37641/riset.v5i1.214 herawaty	PERSON
ijtc-783	236	2	k. h.	PERSON
ijtc-783	236	3	2021	CARDINAL
ijtc-783	237	1	indonesia	GPE
ijtc-783	238	1	journal of accounting	ORG
ijtc-783	238	2	7(1	CARDINAL
ijtc-783	239	1	94–105	DATE
ijtc-783	239	2	hsu	PERSON
ijtc-783	239	3	s.	PERSON
ijtc-783	243	1	hsu, a., & liu	PERSON
ijtc-783	243	2	s.	PERSON
ijtc-783	243	3	2023b	DATE
ijtc-783	247	1	2023	CARDINAL
ijtc-783	248	1	indonesia	GPE
ijtc-783	249	1	ilomata international journal of tax and accounting	ORG
ijtc-783	249	2	4(3	CARDINAL
ijtc-783	249	3	385–406	CARDINAL
ijtc-783	250	1	https://doi.org/10.52728/ijtc.v4i3.759 irawan	PERSON
ijtc-783	250	2	t. , & s. a. s.	ORG
ijtc-783	250	3	2019	DATE
ijtc-783	251	1	indonesia	GPE
ijtc-783	252	1	international journal of economics	ORG
ijtc-783	252	2	7(3	CARDINAL
ijtc-783	252	3	35–48	CARDINAL
ijtc-783	253	1	indonesian	NORP
ijtc-783	253	2	179	CARDINAL
ijtc-783	253	3	ilomata international journal of tax &	ORG
ijtc-783	253	4	iswahyudi, h.	ORG
ijtc-783	253	5	2021	CARDINAL
ijtc-783	254	1	covid-19	PRODUCT
ijtc-783	254	2	indonesia	GPE
ijtc-783	255	1	jurnal ekonomi dan pembangunan	ORG
ijtc-783	255	2	29(2	CARDINAL
ijtc-783	255	3	113	CARDINAL
ijtc-783	255	4	130	CARDINAL
ijtc-783	256	1	kraemer, r., & lehtimäki	ORG
ijtc-783	256	2	j.	PERSON
ijtc-783	256	3	2023	CARDINAL
ijtc-783	257	1	european	NORP
ijtc-783	259	1	https://doi.org/10.1007/s10797-023-09791-z lee	PERSON
ijtc-783	259	2	2019	DATE
ijtc-783	261	1	54(3	CARDINAL
ijtc-783	263	1	2022	CARDINAL
ijtc-783	264	1	laporan keuangan	PERSON
ijtc-783	264	2	pemerintah pusat tahun 2022	ORG
ijtc-783	266	1	mitchell	PERSON
ijtc-783	266	2	m. , & s. r. (	ORG
ijtc-783	266	3	2020	DATE
ijtc-783	267	1	the united kingdom	GPE
ijtc-783	268	1	european	NORP
ijtc-783	268	2	29(3	CARDINAL
ijtc-783	268	3	485–510	CARDINAL
ijtc-783	268	4	ngwaba	GPE
ijtc-783	268	5	c. a.	GPE
ijtc-783	268	6	s. s.	PERSON
ijtc-783	268	7	2020	DATE
ijtc-783	270	1	9(1	CARDINAL
ijtc-783	270	2	94–111	CARDINAL
ijtc-783	270	3	nursalam	GPE
ijtc-783	270	4	m. , & z. m. (	ORG
ijtc-783	270	5	2017	CARDINAL
ijtc-783	271	1	indonesia	GPE
ijtc-783	272	1	international journal of economics	ORG
ijtc-783	272	2	5(2	DATE
ijtc-783	272	3	40–52	CARDINAL
ijtc-783	274	1	2023	CARDINAL
ijtc-783	276	1	plos one	PERSON
ijtc-783	277	1	puspitasari	GPE
ijtc-783	277	2	r. , & n. s.	ORG
ijtc-783	277	3	2017	CARDINAL
ijtc-783	279	1	18(1	CARDINAL
ijtc-783	280	1	rahman	PERSON
ijtc-783	280	2	m. , & a. f. (2020	ORG
ijtc-783	281	1	2020	DATE
ijtc-783	284	1	republik	GPE
ijtc-783	284	2	indonesia	GPE
ijtc-783	284	3	2021	CARDINAL
ijtc-783	285	1	peraturan menteri keuangan	PERSON
ijtc-783	285	2	republik	GPE
ijtc-783	285	3	indonesia	GPE
ijtc-783	285	4	59	CARDINAL
ijtc-783	285	5	perubahan atas peraturan menteri keuangan	PERSON
ijtc-783	285	6	231	CARDINAL
ijtc-783	285	7	cara pendaftaran dan	PERSON
ijtc-783	285	8	pengukuhan dan pencabutan	PERSON
ijtc-783	285	9	pengukuhan pengusaha	ORG
ijtc-783	285	10	kena pajak	PERSON
ijtc-783	285	11	serta pemotongan	PERSON
ijtc-783	285	12	dan/atau pemungutan	PERSON
ijtc-783	286	1	dan pelaporan	PERSON
ijtc-783	287	1	n.d.	GPE
ijtc-783	288	1	rosadi	GPE
ijtc-783	288	2	r. , & w. r. (	ORG
ijtc-783	288	3	2015	DATE
ijtc-783	290	1	journal of economics	ORG
ijtc-783	290	2	6(18	CARDINAL
ijtc-783	290	3	9–15	CARDINAL
ijtc-783	291	1	saragih	PERSON
ijtc-783	291	2	a. h.	PERSON
ijtc-783	291	3	reyhani	PERSON
ijtc-783	291	4	q.	PERSON
ijtc-783	291	5	setyowati	GPE
ijtc-783	291	6	m. s.	PERSON
ijtc-783	291	7	a.	PERSON
ijtc-783	291	8	2022	CARDINAL
ijtc-783	292	1	indonesia	GPE
ijtc-783	294	1	a. e.	PERSON
ijtc-783	294	2	rea erlangga	PERSON
ijtc-783	294	3	r., & vdkg	ORG
ijtc-783	294	4	b. s.	PERSON
ijtc-783	294	5	n.d.	GPE
ijtc-783	296	1	indonesia	GPE
ijtc-783	296	2	suranta	GPE
ijtc-783	296	3	e. , & n.	ORG
ijtc-783	296	4	2018	DATE
ijtc-783	298	1	8(10	CARDINAL
ijtc-783	298	2	399–404	CARDINAL