id	sid	eid	entity	type
ijtc-791	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-791	1	2	2714-9838	CARDINAL
ijtc-791	1	3	2714-9846	CARDINAL
ijtc-791	1	4	4	CARDINAL
ijtc-791	1	5	3	CARDINAL
ijtc-791	1	6	2023	CARDINAL
ijtc-791	1	7	470	CARDINAL
ijtc-791	1	8	ilomata international journal of tax & accounting	ORG
ijtc-791	1	9	david hatigoran silaban1	PERSON
ijtc-791	1	10	dewi2 12trisakti university	ORG
ijtc-791	1	11	indonesia	GPE
ijtc-791	1	12	2	CARDINAL
ijtc-791	1	13	june 6	DATE
ijtc-791	1	14	2023	CARDINAL
ijtc-791	1	15	july 15	DATE
ijtc-791	1	16	2023	CARDINAL
ijtc-791	1	17	july 31	DATE
ijtc-791	1	18	2023	CARDINAL
ijtc-791	1	19	dewi	PERSON
ijtc-791	1	20	r.	PERSON
ijtc-791	1	21	2023	CARDINAL
ijtc-791	3	1	ilomata international journal of tax and accounting	ORG
ijtc-791	3	2	4(3	CARDINAL
ijtc-791	3	3	470	CARDINAL
ijtc-791	6	1	the indonesia stock exchange	ORG
ijtc-791	7	1	annual	DATE
ijtc-791	8	1	125	CARDINAL
ijtc-791	8	2	the indonesia stock exchange	ORG
ijtc-791	8	3	2019-2021	DATE
ijtc-791	12	1	4.0	CARDINAL
ijtc-791	13	1	the central bureau of statistics	ORG
ijtc-791	13	2	2013-2020	DATE
ijtc-791	13	3	the past eight years	DATE
ijtc-791	16	1	one	CARDINAL
ijtc-791	18	1	dewi 471	PERSON
ijtc-791	19	1	ilomata international journal of tax & accounting	ORG
ijtc-791	21	1	greenpeace organization	ORG
ijtc-791	21	2	leonard	PERSON
ijtc-791	21	3	2022	CARDINAL
ijtc-791	21	4	17 million	CARDINAL
ijtc-791	21	5	indonesian	NORP
ijtc-791	22	1	thousands	CARDINAL
ijtc-791	23	1	kalimantan	GPE
ijtc-791	23	2	sumatra	NORP
ijtc-791	25	1	every year	DATE
ijtc-791	25	2	2022	CARDINAL
ijtc-791	26	1	anggraeni	PERSON
ijtc-791	26	2	2015	DATE
ijtc-791	26	3	2020	DATE
ijtc-791	26	4	li et al.	PERSON
ijtc-791	26	5	2020	DATE
ijtc-791	27	1	2017	DATE
ijtc-791	27	2	jo et al.	PERSON
ijtc-791	27	3	2020	DATE
ijtc-791	27	4	mckercher et al.	PERSON
ijtc-791	27	5	2010	DATE
ijtc-791	28	1	iqair	PERSON
ijtc-791	28	2	2021	CARDINAL
ijtc-791	28	3	indonesia	GPE
ijtc-791	28	4	17th	CARDINAL
ijtc-791	28	5	117	CARDINAL
ijtc-791	36	1	the republic of indonesia	GPE
ijtc-791	38	1	46	CARDINAL
ijtc-791	38	2	2017	CARDINAL
ijtc-791	41	1	dewi 472	PERSON
ijtc-791	42	1	ilomata international journal of tax & accounting	ORG
ijtc-791	44	1	alnuaimi et al.	PERSON
ijtc-791	44	2	2020	DATE
ijtc-791	44	3	benoit & patsias	ORG
ijtc-791	44	4	2017	CARDINAL
ijtc-791	44	5	ma et al.	PERSON
ijtc-791	44	6	2017	DATE
ijtc-791	45	1	lin et al.	PERSON
ijtc-791	45	2	2013	DATE
ijtc-791	45	3	2022	CARDINAL
ijtc-791	45	4	2022	CARDINAL
ijtc-791	45	5	2023	CARDINAL
ijtc-791	47	1	dewi & rahmianingsih	ORG
ijtc-791	47	2	2020	DATE
ijtc-791	48	1	2019	DATE
ijtc-791	51	1	2016	DATE
ijtc-791	52	1	2021	CARDINAL
ijtc-791	52	2	yamasaki et al.	ORG
ijtc-791	52	3	2021	CARDINAL
ijtc-791	52	4	zha et al.	PERSON
ijtc-791	52	5	2020	DATE
ijtc-791	55	1	4.0	CARDINAL
ijtc-791	55	2	one hundred percent	PERCENT
ijtc-791	56	1	five	CARDINAL
ijtc-791	56	2	4.0	CARDINAL
ijtc-791	56	3	3d	CARDINAL
ijtc-791	59	1	cheng et al.	PERSON
ijtc-791	59	2	2021	CARDINAL
ijtc-791	59	3	kohli et al.	PERSON
ijtc-791	59	4	2012	DATE
ijtc-791	59	5	wang et al.	PERSON
ijtc-791	59	6	2021	DATE
ijtc-791	61	1	two	CARDINAL
ijtc-791	62	1	1985	DATE
ijtc-791	62	2	two	CARDINAL
ijtc-791	65	1	dewi 473	PERSON
ijtc-791	65	2	ilomata international journal of tax & accounting	ORG
ijtc-791	66	1	technology & mukulu	ORG
ijtc-791	66	2	2015	DATE
ijtc-791	67	1	chang et al.	PERSON
ijtc-791	67	2	2015	DATE
ijtc-791	67	3	two	CARDINAL
ijtc-791	70	1	indonesia	GPE
ijtc-791	71	1	dewi & rahmianingsih	ORG
ijtc-791	71	2	2020	DATE
ijtc-791	71	3	2016	DATE
ijtc-791	72	1	two	CARDINAL
ijtc-791	72	2	three	CARDINAL
ijtc-791	74	1	20192021	DATE
ijtc-791	78	1	anjani & astika	ORG
ijtc-791	78	2	2018	DATE
ijtc-791	80	1	1995	DATE
ijtc-791	81	1	anggraeni	PERSON
ijtc-791	81	2	2015	DATE
ijtc-791	82	1	1973	DATE
ijtc-791	82	2	jensen spence	PERSON
ijtc-791	82	3	dewi 474	PERSON
ijtc-791	82	4	ilomata international journal of tax & accounting	ORG
ijtc-791	84	1	suganda	PERSON
ijtc-791	84	2	2018	DATE
ijtc-791	87	1	2019	DATE
ijtc-791	89	1	o'donovan	GPE
ijtc-791	89	2	2002	DATE
ijtc-791	91	1	one	CARDINAL
ijtc-791	95	1	dewi & rahmianingsih	ORG
ijtc-791	95	2	2020	DATE
ijtc-791	98	1	hansen & m	ORG
ijtc-791	98	2	2007	DATE
ijtc-791	99	1	aulia & hadinata	ORG
ijtc-791	99	2	2019	DATE
ijtc-791	100	1	2016	DATE
ijtc-791	102	1	dewi 475	ORG
ijtc-791	102	2	ilomata international journal of tax & accounting	ORG
ijtc-791	104	1	2016	DATE
ijtc-791	105	1	1985	DATE
ijtc-791	112	1	(technology & mukulu	ORG
ijtc-791	112	2	2015	DATE
ijtc-791	114	1	1985	DATE
ijtc-791	118	1	chang et al.	PERSON
ijtc-791	118	2	2015	DATE
ijtc-791	120	1	2019	DATE
ijtc-791	121	1	dewi 476	PERSON
ijtc-791	121	2	ilomata international journal of tax & accounting	ORG
ijtc-791	121	3	2018	DATE
ijtc-791	123	1	2017	CARDINAL
ijtc-791	124	1	kohli et al.	PERSON
ijtc-791	124	2	2012	DATE
ijtc-791	127	1	one	CARDINAL
ijtc-791	128	1	2015	DATE
ijtc-791	134	1	2017	CARDINAL
ijtc-791	135	1	h6	ORG
ijtc-791	136	1	the indonesia stock exchange	ORG
ijtc-791	136	2	2019-2021	DATE
ijtc-791	138	1	125	CARDINAL
ijtc-791	138	2	375	CARDINAL
ijtc-791	139	1	secondary	ORDINAL
ijtc-791	140	1	dewi 477	PERSON
ijtc-791	140	2	ilomata international journal of tax & accounting	ORG
ijtc-791	143	1	9	CARDINAL
ijtc-791	147	1	febiola & khusnah	ORG
ijtc-791	147	2	2022	CARDINAL
ijtc-791	148	1	four	CARDINAL
ijtc-791	148	2	2019	DATE
ijtc-791	149	1	1	CARDINAL
ijtc-791	151	1	2	CARDINAL
ijtc-791	152	1	3	CARDINAL
ijtc-791	153	1	4	CARDINAL
ijtc-791	154	1	annual	DATE
ijtc-791	154	2	1	CARDINAL
ijtc-791	154	3	0	CARDINAL
ijtc-791	156	1	eight	CARDINAL
ijtc-791	156	2	dewi 478	PERSON
ijtc-791	156	3	ilomata international journal of tax & accounting	ORG
ijtc-791	156	4	2015	DATE
ijtc-791	156	5	moraes et al.	PERSON
ijtc-791	156	6	2019	DATE
ijtc-791	156	7	2019	DATE
ijtc-791	156	8	yuliansyah et al.	PERSON
ijtc-791	156	9	2021	CARDINAL
ijtc-791	156	10	1	CARDINAL
ijtc-791	156	11	2	CARDINAL
ijtc-791	157	1	3	CARDINAL
ijtc-791	157	2	4	CARDINAL
ijtc-791	158	1	5	CARDINAL
ijtc-791	159	1	6	CARDINAL
ijtc-791	160	1	7	CARDINAL
ijtc-791	161	1	8	CARDINAL
ijtc-791	162	1	annual	DATE
ijtc-791	162	2	1	CARDINAL
ijtc-791	162	3	0	CARDINAL
ijtc-791	164	1	wu et al.	PERSON
ijtc-791	164	2	2015	DATE
ijtc-791	168	1	dewi 479	PERSON
ijtc-791	169	1	ilomata international journal of tax & accounting	ORG
ijtc-791	171	1	andriani	NORP
ijtc-791	171	2	2019	DATE
ijtc-791	176	1	mahrani & soewarno	ORG
ijtc-791	176	2	2018	DATE
ijtc-791	176	3	dewi 480	PERSON
ijtc-791	177	1	ilomata international journal of tax & accounting	ORG
ijtc-791	177	2	2016	DATE
ijtc-791	178	1	2021	DATE
ijtc-791	179	1	tobin	PERSON
ijtc-791	182	1	2018	DATE
ijtc-791	183	1	one	CARDINAL
ijtc-791	183	2	five	CARDINAL
ijtc-791	183	3	one	CARDINAL
ijtc-791	184	1	dewi 481	PERSON
ijtc-791	185	1	ilomata international journal of tax & accounting	ORG
ijtc-791	186	1	annual	DATE
ijtc-791	186	2	the indonesia stock exchange	ORG
ijtc-791	186	3	2019-2021	CARDINAL
ijtc-791	189	1	2019-2021	DATE
ijtc-791	190	1	71	CARDINAL
ijtc-791	190	2	2019-2021	DATE
ijtc-791	190	3	54	CARDINAL
ijtc-791	190	4	2019-2021	DATE
ijtc-791	191	1	14	CARDINAL
ijtc-791	191	2	2019-2021	DATE
ijtc-791	192	1	14	CARDINAL
ijtc-791	192	2	125	CARDINAL
ijtc-791	192	3	3 years	DATE
ijtc-791	192	4	125	CARDINAL
ijtc-791	192	5	375	CARDINAL
ijtc-791	192	6	dewi 482	PERSON
ijtc-791	193	1	ilomata international journal of tax & accounting	ORG
ijtc-791	193	2	1	CARDINAL
ijtc-791	194	1	375	CARDINAL
ijtc-791	194	2	375	CARDINAL
ijtc-791	194	3	6.72440	CARDINAL
ijtc-791	194	4	375	CARDINAL
ijtc-791	194	5	0.93411 0.065530 0.234296	MONEY
ijtc-791	194	6	375	CARDINAL
ijtc-791	195	1	375	CARDINAL
ijtc-791	195	2	0.143502	MONEY
ijtc-791	195	3	375	CARDINAL
ijtc-791	195	4	1.875088	CARDINAL
ijtc-791	195	5	secondary	ORDINAL
ijtc-791	195	6	2023	CARDINAL
ijtc-791	195	7	375	CARDINAL
ijtc-791	195	8	indonesia	GPE
ijtc-791	195	9	2019-2021	DATE
ijtc-791	196	1	1.723436	CARDINAL
ijtc-791	197	1	1.0	CARDINAL
ijtc-791	198	1	mark tobin	PERSON
ijtc-791	198	2	1	CARDINAL
ijtc-791	200	1	tobin	ORG
ijtc-791	200	2	1	CARDINAL
ijtc-791	201	1	1.723436	CARDINAL
ijtc-791	202	1	0.580000	CARDINAL
ijtc-791	202	2	375	CARDINAL
ijtc-791	202	3	four	CARDINAL
ijtc-791	204	1	0.803024	CARDINAL
ijtc-791	204	2	80%	PERCENT
ijtc-791	205	1	close to	CARDINAL
ijtc-791	205	2	1.00 or	PERCENT
ijtc-791	205	3	100%	PERCENT
ijtc-791	207	1	0.065530	CARDINAL
ijtc-791	207	2	375	CARDINAL
ijtc-791	207	3	only 6% percent	PERCENT
ijtc-791	208	1	1	CARDINAL
ijtc-791	209	1	0.002103	CARDINAL
ijtc-791	209	2	dewi 483	PERSON
ijtc-791	209	3	ilomata international journal of tax & accounting	ORG
ijtc-791	210	1	0.037199	CARDINAL
ijtc-791	210	2	375	CARDINAL
ijtc-791	212	1	28.67296	CARDINAL
ijtc-791	212	2	1.875088	CARDINAL
ijtc-791	213	1	ho	PERSON
ijtc-791	215	1	2	CARDINAL
ijtc-791	215	2	chi-square	PERSON
ijtc-791	215	3	0.0000	CARDINAL
ijtc-791	215	4	9	CARDINAL
ijtc-791	215	5	2	CARDINAL
ijtc-791	215	6	0.05	CARDINAL
ijtc-791	215	7	ho	PERSON
ijtc-791	217	1	hausman	PERSON
ijtc-791	217	2	ho	PERSON
ijtc-791	219	1	3	CARDINAL
ijtc-791	219	2	uji hausman	PERSON
ijtc-791	219	3	0.0188	CARDINAL
ijtc-791	219	4	9	CARDINAL
ijtc-791	219	5	0.0188	CARDINAL
ijtc-791	219	6	0.05	CARDINAL
ijtc-791	219	7	ho	PERSON
ijtc-791	222	1	dewi 484	PERSON
ijtc-791	222	2	ilomata international journal of tax & accounting	ORG
ijtc-791	224	1	two	CARDINAL
ijtc-791	224	2	2	CARDINAL
ijtc-791	225	1	4	CARDINAL
ijtc-791	225	2	4	CARDINAL
ijtc-791	228	1	0.0000	CARDINAL
ijtc-791	231	1	0.804685	CARDINAL
ijtc-791	232	1	80%	PERCENT
ijtc-791	233	1	20%	PERCENT
ijtc-791	234	1	4	CARDINAL
ijtc-791	235	1	dewi 485	PERSON
ijtc-791	235	2	ilomata international journal of tax & accounting	ORG
ijtc-791	235	3	0.3222 > 0.05	MONEY
ijtc-791	236	1	95%	PERCENT
ijtc-791	237	1	0.4170	CARDINAL
ijtc-791	237	2	0.05	CARDINAL
ijtc-791	237	3	95%	PERCENT
ijtc-791	238	1	0.0047 <0.05	MONEY
ijtc-791	238	2	95%	PERCENT
ijtc-791	239	1	0.0862 <0.05	MONEY
ijtc-791	239	2	95%	PERCENT
ijtc-791	240	1	0.4961 > 0.05	MONEY
ijtc-791	240	2	95%	PERCENT
ijtc-791	241	1	0.0000 <0.05	MONEY
ijtc-791	241	2	95%	PERCENT
ijtc-791	242	1	0.3222	CARDINAL
ijtc-791	242	2	0.05	CARDINAL
ijtc-791	244	1	2019	DATE
ijtc-791	246	1	0.4170	CARDINAL
ijtc-791	246	2	0.05	CARDINAL
ijtc-791	247	1	0.119299	ORG
ijtc-791	249	1	hazudin et al.	ORG
ijtc-791	249	2	2015	CARDINAL
ijtc-791	252	1	0.0047	CARDINAL
ijtc-791	252	2	0.05	CARDINAL
ijtc-791	252	3	0.409706	CARDINAL
ijtc-791	254	1	dewi 486	PERSON
ijtc-791	254	2	ilomata international journal of tax & accounting	ORG
ijtc-791	254	3	2018	DATE
ijtc-791	255	1	one	CARDINAL
ijtc-791	256	1	0.0862	CARDINAL
ijtc-791	256	2	0.05	CARDINAL
ijtc-791	257	1	2019	DATE
ijtc-791	259	1	0.4961	CARDINAL
ijtc-791	259	2	0.05	CARDINAL
ijtc-791	260	1	-0.14233	DATE
ijtc-791	261	1	2018	DATE
ijtc-791	263	1	100%	PERCENT
ijtc-791	264	1	3 to 4 years	DATE
ijtc-791	265	1	0.0000 < 0.05	MONEY
ijtc-791	266	1	2.53383	ORG
ijtc-791	268	1	2017	CARDINAL
ijtc-791	270	1	the indonesia stock exchange	ORG
ijtc-791	270	2	2019-2021	DATE
ijtc-791	271	1	375	CARDINAL
ijtc-791	273	1	dewi 487	PERSON
ijtc-791	273	2	ilomata international journal of tax & accounting	ORG
ijtc-791	280	1	d.	NORP
ijtc-791	280	2	t., & dianawati	ORG
ijtc-791	280	3	w.	PERSON
ijtc-791	280	4	2019	DATE
ijtc-791	282	1	international journal of energy economics	ORG
ijtc-791	282	2	9(2	CARDINAL
ijtc-791	282	3	299–306	CARDINAL
ijtc-791	283	1	https://doi.org/10.32479/ijeep.7438 alnuaimi	PERSON
ijtc-791	283	2	b. k.	PERSON
ijtc-791	283	3	al mazrouei	PERSON
ijtc-791	283	4	2020	DATE
ijtc-791	285	1	69(8	CARDINAL
ijtc-791	285	2	1671–1694	CARDINAL
ijtc-791	286	1	https://doi.org/10.1108/ijppm-11-2019-0524 andriani	PERSON
ijtc-791	286	2	e. w.	PERSON
ijtc-791	286	3	2019	DATE
ijtc-791	287	1	the indonesia stock exchange	ORG
ijtc-791	287	2	6	CARDINAL
ijtc-791	287	3	1	CARDINAL
ijtc-791	287	4	27–44	TIME
ijtc-791	288	1	https://doi.org/10.25105/jmat.v6i1.5063 anggraeni	PERSON
ijtc-791	288	2	d. y.	PERSON
ijtc-791	288	3	2015	CARDINAL
ijtc-791	289	1	12(2	DATE
ijtc-791	289	2	188	CARDINAL
ijtc-791	289	3	209	CARDINAL
ijtc-791	290	1	s.	PERSON
ijtc-791	290	2	2015	CARDINAL
ijtc-791	291	1	indian	NORP
ijtc-791	292	1	54(3	CARDINAL
ijtc-791	292	2	721–751	DATE
ijtc-791	293	1	benoit	PERSON
ijtc-791	293	2	m., & patsias	ORG
ijtc-791	293	3	2017	CARDINAL
ijtc-791	295	1	two	CARDINAL
ijtc-791	295	2	french	NORP
ijtc-791	296	1	55	CARDINAL
ijtc-791	296	2	1–11	CARDINAL
ijtc-791	297	1	https://doi.org/10.1016/j.jrurstud.2017.07.016 chang	PERSON
ijtc-791	297	2	fernando	PERSON
ijtc-791	297	3	g. d.	PERSON
ijtc-791	297	4	a.	PERSON
ijtc-791	297	5	2015	CARDINAL
ijtc-791	300	1	https://doi.org/10.1155/2015/347045 cheng	PERSON
ijtc-791	300	2	z., rai, a.	PERSON
ijtc-791	300	3	tian	PERSON
ijtc-791	300	4	f., & xu	PERSON
ijtc-791	300	5	s. x.	PERSON
ijtc-791	300	6	2021	CARDINAL
ijtc-791	302	1	547–576	DATE
ijtc-791	303	1	dewi 488	PERSON
ijtc-791	303	2	ilomata international journal of tax & accounting	ORG
ijtc-791	303	3	m., yano,	ORG
ijtc-791	303	4	a.	PERSON
ijtc-791	303	5	solinas	GPE
ijtc-791	303	6	s.	GPE
ijtc-791	303	7	p. a.	PERSON
ijtc-791	303	8	tiloca	PERSON
ijtc-791	303	9	m. t.	PERSON
ijtc-791	303	10	a., & ledda	ORG
ijtc-791	303	11	2020	DATE
ijtc-791	304	1	the european photovoltaic	ORG
ijtc-791	305	1	european journal	ORG
ijtc-791	305	2	118	CARDINAL
ijtc-791	306	1	d.	NORP
ijtc-791	306	2	r. e. l.	PERSON
ijtc-791	306	3	m.	PERSON
ijtc-791	306	4	2021	CARDINAL
ijtc-791	308	1	8(2	CARDINAL
ijtc-791	308	2	85–108	CARDINAL
ijtc-791	309	1	dewi	GPE
ijtc-791	309	2	r., & rahmianingsih,	ORG
ijtc-791	309	3	2020	DATE
ijtc-791	311	1	journal of economics	ORG
ijtc-791	311	2	12(2	DATE
ijtc-791	311	3	225–243	CARDINAL
ijtc-791	312	1	https://doi.org/10.35313/ekspansi.v12i2.2241	CARDINAL
ijtc-791	312	2	konteos	PERSON
ijtc-791	312	3	g.	PERSON
ijtc-791	312	4	n., & chaitidis	ORG
ijtc-791	312	5	2017	CARDINAL
ijtc-791	314	1	59(6	CARDINAL
ijtc-791	314	2	784–803	CARDINAL
ijtc-791	315	1	https://doi.org/10.1108/ijlma05-2016-0049 hansen	PERSON
ijtc-791	315	2	d., & m	ORG
ijtc-791	315	3	2007	DATE
ijtc-791	318	1	jo	PERSON
ijtc-791	318	2	roh	PERSON
ijtc-791	318	3	t., hwang	PERSON
ijtc-791	318	4	j., lee	PERSON
ijtc-791	318	5	& lee	PERSON
ijtc-791	318	6	2020	DATE
ijtc-791	319	1	south korea	GPE
ijtc-791	320	1	switzerland	GPE
ijtc-791	321	1	kohli	PERSON
ijtc-791	321	2	r.	NORP
ijtc-791	321	3	devaraj	GPE
ijtc-791	321	4	s., & ow	ORG
ijtc-791	321	5	t. t.	PERSON
ijtc-791	321	6	2012	DATE
ijtc-791	324	1	quarterly	DATE
ijtc-791	324	2	4	CARDINAL
ijtc-791	325	1	li	PERSON
ijtc-791	325	2	niu	ORG
ijtc-791	325	3	w.	PERSON
ijtc-791	325	4	x.	GPE
ijtc-791	325	5	wang	PERSON
ijtc-791	325	6	j., & zhang	ORG
ijtc-791	325	7	2020	DATE
ijtc-791	327	1	20(1	CARDINAL
ijtc-791	328	1	lin	PERSON
ijtc-791	328	2	r. j.	PERSON
ijtc-791	328	3	k. h.	PERSON
ijtc-791	328	4	2013	DATE
ijtc-791	329	1	vietnam motorcycle industry	ORG
ijtc-791	330	1	40	CARDINAL
ijtc-791	330	2	101–107	CARDINAL
ijtc-791	331	1	https://doi.org/10.1016/j.jclepro.2012.01.001 lu	PERSON
ijtc-791	331	2	w.	PERSON
ijtc-791	331	3	du	PERSON
ijtc-791	331	4	w.	PERSON
ijtc-791	331	5	yang	PERSON
ijtc-791	331	6	z., lin	PERSON
ijtc-791	331	7	2022	CARDINAL
ijtc-791	333	1	333	CARDINAL
ijtc-791	334	1	o. m.	PERSON
ijtc-791	334	2	rahayu	GPE
ijtc-791	334	3	r., & juita	ORG
ijtc-791	335	1	2018	DATE
ijtc-791	337	1	40–48	LANGUAGE
ijtc-791	338	1	ma	PERSON
ijtc-791	338	2	hou	GPE
ijtc-791	338	3	2017	CARDINAL
ijtc-791	340	1	switzerland	GPE
ijtc-791	340	2	9(10	CARDINAL
ijtc-791	341	1	dewi 489	PERSON
ijtc-791	342	1	ilomata international journal of tax & accounting	ORG
ijtc-791	342	2	m., & soewarno	ORG
ijtc-791	342	3	n. (2018	ORG
ijtc-791	344	1	asian	NORP
ijtc-791	344	2	3(1	CARDINAL
ijtc-791	344	3	41–60	CARDINAL
ijtc-791	345	1	abrar	PERSON
ijtc-791	345	2	m., & ahmad	ORG
ijtc-791	345	3	g. n.	PERSON
ijtc-791	345	4	2015	DATE
ijtc-791	346	1	the indonesian stock exchange	ORG
ijtc-791	346	2	20102013.jrmsi-indonesian	MONEY
ijtc-791	347	1	science management research journal	ORG
ijtc-791	347	2	6(1	CARDINAL
ijtc-791	348	1	417–439	CARDINAL
ijtc-791	348	2	mckercher	PERSON
ijtc-791	348	3	b.	GPE
ijtc-791	348	4	cheung	GPE
ijtc-791	348	5	r.	PERSON
ijtc-791	348	6	2010	DATE
ijtc-791	350	1	297	CARDINAL
ijtc-791	350	2	317	CARDINAL
ijtc-791	351	1	moraes	GPE
ijtc-791	351	2	s. de s.	PERSON
ijtc-791	351	3	chiappetta jabbour	PERSON
ijtc-791	351	4	c. j.	PERSON
ijtc-791	351	5	battistelle	GPE
ijtc-791	351	6	r. a. g.	PERSON
ijtc-791	351	7	rodrigues	GPE
ijtc-791	351	8	j. m.	PERSON
ijtc-791	351	9	renwick	PERSON
ijtc-791	351	10	d. s. w.	PERSON
ijtc-791	351	11	c., & roubaud	ORG
ijtc-791	351	12	2019	DATE
ijtc-791	353	1	23(9	CARDINAL
ijtc-791	353	2	1691–1707	CARDINAL
ijtc-791	354	1	t. d.	NORP
ijtc-791	354	2	mahmud	PERSON
ijtc-791	354	3	f.	PERSON
ijtc-791	354	4	mohamad	PERSON
ijtc-791	354	5	f.	PERSON
ijtc-791	354	6	ahmad	PERSON
ijtc-791	354	7	m. h.	PERSON
ijtc-791	354	8	abdulghani, a., & kumar	ORG
ijtc-791	354	9	s.	PERSON
ijtc-791	354	10	2022	CARDINAL
ijtc-791	356	1	363	CARDINAL
ijtc-791	357	1	n. p., & che-ahmad	ORG
ijtc-791	357	2	a.	PERSON
ijtc-791	357	3	2016	DATE
ijtc-791	358	1	malaysian	NORP
ijtc-791	359	1	social responsibility journal	ORG
ijtc-791	359	2	12(2	DATE
ijtc-791	359	3	295–306	CARDINAL
ijtc-791	360	1	m.	PERSON
ijtc-791	360	2	1985	DATE
ijtc-791	363	1	b. s. d. t. s. s.	PERSON
ijtc-791	363	2	2016	DATE
ijtc-791	364	1	indonesia stock exchange	ORG
ijtc-791	365	1	the international journal of engineering and science	ORG
ijtc-791	365	2	81–89	DATE
ijtc-791	366	1	m. d. l.	PERSON
ijtc-791	366	2	muñoz	PERSON
ijtc-791	366	3	l. a.	PERSON
ijtc-791	366	4	a. n.	PERSON
ijtc-791	366	5	m. p. r.	PERSON
ijtc-791	366	6	2019	DATE
ijtc-791	368	1	switzerland	GPE
ijtc-791	368	2	11(21	CARDINAL
ijtc-791	369	1	suchman	PERSON
ijtc-791	369	2	m. c. (	PERSON
ijtc-791	369	3	1995	DATE
ijtc-791	371	1	20(ue 3	DATE
ijtc-791	372	1	suganda	PERSON
ijtc-791	372	2	t. r.	PERSON
ijtc-791	372	3	2018	DATE
ijtc-791	373	1	indonesian	NORP
ijtc-791	374	1	sun, h., zhu, l.	ORG
ijtc-791	374	2	wang, a.	PERSON
ijtc-791	374	3	wang	GPE
ijtc-791	374	4	s., & ma, h.	ORG
ijtc-791	374	5	2023	CARDINAL
ijtc-791	375	1	chinese	NORP
ijtc-791	375	2	2011	DATE
ijtc-791	375	3	2019	DATE
ijtc-791	376	1	switzerland	GPE
ijtc-791	376	2	15(1	CARDINAL
ijtc-791	378	1	dewi 490	PERSON
ijtc-791	378	2	ilomata international journal of tax & accounting	ORG
ijtc-791	378	3	f. n., & rahayu	PERSON
ijtc-791	378	4	2018	DATE
ijtc-791	379	1	the indonesia stock exchange	ORG
ijtc-791	379	2	20122016).eproceedings	CARDINAL
ijtc-791	379	3	5(2	CARDINAL
ijtc-791	380	1	n. k.	PERSON
ijtc-791	380	2	2015	DATE
ijtc-791	381	1	kenyatta university of agriculture and	ORG
ijtc-791	381	2	2	CARDINAL
ijtc-791	382	1	a.	PERSON
ijtc-791	382	2	utomo	GPE
ijtc-791	382	3	m. n., & karunia	PERSON
ijtc-791	382	4	2022	CARDINAL
ijtc-791	384	1	402–413	CARDINAL
ijtc-791	385	1	wang	ORG
ijtc-791	385	2	z., & geng	ORG
ijtc-791	385	3	s.	PERSON
ijtc-791	385	4	2021	CARDINAL
ijtc-791	387	1	switzerland	GPE
ijtc-791	387	2	13(7	CARDINAL
ijtc-791	388	1	wu	PERSON
ijtc-791	388	2	gao	PERSON
ijtc-791	388	3	2015	CARDINAL
ijtc-791	389	1	china	GPE
ijtc-791	390	1	chinese	NORP
ijtc-791	390	2	9(3	CARDINAL
ijtc-791	390	3	401–424	CARDINAL
ijtc-791	391	1	https://doi.org/10.1108/cms-12-2014-0225 yamasaki	PERSON
ijtc-791	391	2	j., itsubo, n.	ORG
ijtc-791	391	3	murayama	GPE
ijtc-791	391	4	a., & nitanai	ORG
ijtc-791	391	5	2021	CARDINAL
ijtc-791	392	1	42	CARDINAL
ijtc-791	393	1	10	CARDINAL
ijtc-791	394	1	https://doi.org/10.1016/j.cacint.2021.100061 yuliansyah	ORG
ijtc-791	394	2	h. g.	PERSON
ijtc-791	394	3	maryani	ORG
ijtc-791	394	4	m., mohamed jais	PERSON
ijtc-791	394	5	i. r.	PERSON
ijtc-791	394	6	z.	PERSON
ijtc-791	394	7	2021	CARDINAL
ijtc-791	396	1	27(4	CARDINAL
ijtc-791	396	2	1126–1141	CARDINAL
ijtc-791	397	1	j., yuan	ORG
ijtc-791	397	2	w.	PERSON
ijtc-791	397	3	dai	ORG
ijtc-791	397	4	j., tan	PERSON
ijtc-791	397	5	t., & he	ORG
ijtc-791	397	6	2020	DATE
ijtc-791	398	1	china	GPE
ijtc-791	398	2	dea	ORG
ijtc-791	399	1	28(5	CARDINAL
ijtc-791	399	2	663–685	CARDINAL