id	sid	eid	entity	type
ijtc-861	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-861	1	2	2714-9838	CARDINAL
ijtc-861	1	3	2714-9846	CARDINAL
ijtc-861	1	4	4	CARDINAL
ijtc-861	1	5	2	CARDINAL
ijtc-861	1	6	2023	CARDINAL
ijtc-861	2	1	407	CARDINAL
ijtc-861	2	2	ilomata international journal of tax & accounting	ORG
ijtc-861	2	3	article 17 of the law on cost of goods sold	LAW
ijtc-861	2	4	one	CARDINAL
ijtc-861	2	5	rulandari1	ORG
ijtc-861	2	6	rahmayani2	PERSON
ijtc-861	3	1	12stiami	CARDINAL
ijtc-861	3	2	institute of social sciences	ORG
ijtc-861	3	3	indonesia	GPE
ijtc-861	3	4	may 4	DATE
ijtc-861	3	5	2023	CARDINAL
ijtc-861	3	6	june 19	DATE
ijtc-861	3	7	2023	CARDINAL
ijtc-861	3	8	july 31	DATE
ijtc-861	3	9	2023	CARDINAL
ijtc-861	4	1	rulandari	ORG
ijtc-861	4	2	n.	PERSON
ijtc-861	4	3	rahmayani	NORP
ijtc-861	4	4	s.	PERSON
ijtc-861	4	5	2023	CARDINAL
ijtc-861	5	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	5	2	one	CARDINAL
ijtc-861	6	1	ilomata international journal of tax and accounting	ORG
ijtc-861	6	2	4(3	CARDINAL
ijtc-861	6	3	407	CARDINAL
ijtc-861	7	1	article 17 of the hpp	LAW
ijtc-861	7	2	kpp	ORG
ijtc-861	7	3	besar one	ORG
ijtc-861	8	1	145	CARDINAL
ijtc-861	9	1	multiple linear	ORG
ijtc-861	10	1	article 17 of the hpp	LAW
ijtc-861	11	1	0.883	CARDINAL
ijtc-861	11	2	article 17 of the hpp	LAW
ijtc-861	11	3	88.3%	PERCENT
ijtc-861	11	4	11.7%	PERCENT
ijtc-861	12	1	article 17 hpp	LAW
ijtc-861	12	2	no.7	PERSON
ijtc-861	12	3	2021	CARDINAL
ijtc-861	12	4	4.0	CARDINAL
ijtc-861	13	1	one	CARDINAL
ijtc-861	15	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	15	2	one	CARDINAL
ijtc-861	15	3	rulandari &	ORG
ijtc-861	15	4	408	CARDINAL
ijtc-861	16	1	ilomata international journal of tax & accounting	ORG
ijtc-861	16	2	2018	DATE
ijtc-861	16	3	2021	CARDINAL
ijtc-861	16	4	2014	DATE
ijtc-861	16	5	one	CARDINAL
ijtc-861	16	6	article 21	LAW
ijtc-861	17	1	article 21	LAW
ijtc-861	17	2	2014	DATE
ijtc-861	17	3	freebairn	ORG
ijtc-861	17	4	2012	DATE
ijtc-861	17	5	xu	PERSON
ijtc-861	17	6	2022	DATE
ijtc-861	18	1	covid-19	PRODUCT
ijtc-861	18	2	indonesia	GPE
ijtc-861	19	1	covid-19	PERSON
ijtc-861	19	2	indonesia	GPE
ijtc-861	19	3	ruu hpp	PERSON
ijtc-861	20	1	7	CARDINAL
ijtc-861	20	2	2021	CARDINAL
ijtc-861	21	1	7 october 2021	DATE
ijtc-861	22	1	article 1	LAW
ijtc-861	22	2	2	CARDINAL
ijtc-861	22	3	indonesia	GPE
ijtc-861	24	1	indonesia	GPE
ijtc-861	24	2	basten et al.	PERSON
ijtc-861	24	3	2017	CARDINAL
ijtc-861	24	4	k.p.m.g.	GPE
ijtc-861	24	5	2019	DATE
ijtc-861	24	6	kunze	PERSON
ijtc-861	24	7	2012	DATE
ijtc-861	25	1	the previous year	DATE
ijtc-861	26	1	one	CARDINAL
ijtc-861	27	1	2022	CARDINAL
ijtc-861	27	2	the last year	DATE
ijtc-861	27	3	3 percent	PERCENT
ijtc-861	27	4	2023	CARDINAL
ijtc-861	27	5	below 3 percent	PERCENT
ijtc-861	27	6	2009	DATE
ijtc-861	27	7	rogers & weller	ORG
ijtc-861	27	8	2014	DATE
ijtc-861	27	9	ruggeri & vincent	ORG
ijtc-861	27	10	2018	DATE
ijtc-861	29	1	early 2022	DATE
ijtc-861	30	1	one	CARDINAL
ijtc-861	31	1	article 17 of the income tax law	LAW
ijtc-861	31	2	gonzález canché	PERSON
ijtc-861	31	3	2022	CARDINAL
ijtc-861	31	4	sölvi kristjánsson	PERSON
ijtc-861	31	5	2013	DATE
ijtc-861	31	6	zhan et al.	PERSON
ijtc-861	31	7	2019	DATE
ijtc-861	34	1	article 21	LAW
ijtc-861	35	1	article 17	LAW
ijtc-861	35	2	1	CARDINAL
ijtc-861	36	1	i.	PERSON
ijtc-861	36	2	0	CARDINAL
ijtc-861	36	3	50,000,000 5%	PERCENT
ijtc-861	36	4	60,000,000 5%	PERCENT
ijtc-861	36	5	50,000,000	CARDINAL
ijtc-861	36	6	250,000,000 15%	PERCENT
ijtc-861	36	7	60,000,000	CARDINAL
ijtc-861	36	8	250,000,000 15%	PERCENT
ijtc-861	36	9	250,000,000	CARDINAL
ijtc-861	36	10	500,000,000 25%	PERCENT
ijtc-861	36	11	250,000,000	CARDINAL
ijtc-861	36	12	500,000,000 25%	PERCENT
ijtc-861	36	13	article 17 of the law on cost of goods sold	LAW
ijtc-861	36	14	one	CARDINAL
ijtc-861	36	15	rulandari &	ORG
ijtc-861	36	16	409	CARDINAL
ijtc-861	36	17	ilomata international journal of tax & accounting	ORG
ijtc-861	36	18	500,000,000	CARDINAL
ijtc-861	36	19	5,000,0000,000 30%	PERCENT
ijtc-861	36	20	5,000,000,000 35%	PERCENT
ijtc-861	36	21	7	CARDINAL
ijtc-861	36	22	2021	CARDINAL
ijtc-861	36	23	two	CARDINAL
ijtc-861	37	1	first	ORDINAL
ijtc-861	37	2	first	ORDINAL
ijtc-861	37	3	a year	DATE
ijtc-861	37	4	0	CARDINAL
ijtc-861	38	1	50 million	CARDINAL
ijtc-861	39	1	60 million	CARDINAL
ijtc-861	40	1	second	ORDINAL
ijtc-861	40	2	fifth	ORDINAL
ijtc-861	40	3	article 17 of the hpp	LAW
ijtc-861	40	4	4	CARDINAL
ijtc-861	41	1	fifth	ORDINAL
ijtc-861	41	2	35%	PERCENT
ijtc-861	41	3	a year	DATE
ijtc-861	41	4	above 5 billion rupiah	MONEY
ijtc-861	42	1	first	ORDINAL
ijtc-861	42	2	60 million	CARDINAL
ijtc-861	42	3	two	CARDINAL
ijtc-861	42	4	5% and 15%	PERCENT
ijtc-861	42	5	hpp	PERSON
ijtc-861	43	1	60 million	CARDINAL
ijtc-861	43	2	one	CARDINAL
ijtc-861	43	3	5%	PERCENT
ijtc-861	46	1	creedy & sanz-sanz	ORG
ijtc-861	46	2	2010	DATE
ijtc-861	46	3	richardson & taylor	ORG
ijtc-861	46	4	2015	DATE
ijtc-861	46	5	samuel & simon	ORG
ijtc-861	46	6	2011	DATE
ijtc-861	47	1	annual	DATE
ijtc-861	48	1	indonesia	GPE
ijtc-861	51	1	one	CARDINAL
ijtc-861	51	2	annual	DATE
ijtc-861	52	1	annual	DATE
ijtc-861	52	2	the ministry of finance	ORG
ijtc-861	52	3	third	ORDINAL
ijtc-861	53	1	annual	DATE
ijtc-861	53	2	2018-2022 year	DATE
ijtc-861	53	3	2018	DATE
ijtc-861	53	4	10.307 94,85%	PERCENT
ijtc-861	53	5	2019 11.871	DATE
ijtc-861	53	6	10.562 86,28%	PERCENT
ijtc-861	53	7	article 17 of the law on cost of goods sold	LAW
ijtc-861	53	8	one	CARDINAL
ijtc-861	53	9	rulandari &	ORG
ijtc-861	53	10	410	CARDINAL
ijtc-861	53	11	ilomata international journal of tax & accounting	ORG
ijtc-861	53	12	2021	CARDINAL
ijtc-861	53	13	10.285 78,25%	PERCENT
ijtc-861	53	14	9.731 77,58%	PERCENT
ijtc-861	53	15	kpp	ORG
ijtc-861	53	16	besar one	ORG
ijtc-861	53	17	2023	CARDINAL
ijtc-861	53	18	kpp	ORG
ijtc-861	53	19	2018-2022	DATE
ijtc-861	60	1	liu et al.	PERSON
ijtc-861	60	2	2011	DATE
ijtc-861	60	3	rahmi et al.	PERSON
ijtc-861	60	4	2022	CARDINAL
ijtc-861	60	5	wijaya & sunaryo	ORG
ijtc-861	60	6	2020	DATE
ijtc-861	61	1	article 17 of the law on harmonization of tax regulations	LAW
ijtc-861	61	2	kpp	ORG
ijtc-861	62	1	article 17 of the hpp	LAW
ijtc-861	62	2	kpp	ORG
ijtc-861	62	3	besar one	ORG
ijtc-861	63	1	2023	CARDINAL
ijtc-861	64	1	firstly	ORDINAL
ijtc-861	64	2	article 17 of the hpp	LAW
ijtc-861	64	3	kpp	ORG
ijtc-861	64	4	besar one	ORG
ijtc-861	64	5	second	ORDINAL
ijtc-861	64	6	kpp	ORG
ijtc-861	64	7	besar one	ORG
ijtc-861	64	8	third	ORDINAL
ijtc-861	64	9	kpp	ORG
ijtc-861	64	10	besar one	ORG
ijtc-861	64	11	fourth	ORDINAL
ijtc-861	64	12	article 17 of the hpp	LAW
ijtc-861	64	13	kpp	ORG
ijtc-861	64	14	besar one	ORG
ijtc-861	65	1	basson	PERSON
ijtc-861	65	2	2015	DATE
ijtc-861	65	3	2016	DATE
ijtc-861	65	4	2020	DATE
ijtc-861	65	5	brunner et al.	PERSON
ijtc-861	65	6	2013	DATE
ijtc-861	65	7	2010	DATE
ijtc-861	66	1	2020	DATE
ijtc-861	67	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	67	2	one	CARDINAL
ijtc-861	67	3	rulandari &	ORG
ijtc-861	67	4	411	CARDINAL
ijtc-861	67	5	ilomata international journal of tax & accounting	ORG
ijtc-861	68	1	pph article 21	ORG
ijtc-861	68	2	article 21	LAW
ijtc-861	69	1	the pph article 21	ORG
ijtc-861	69	2	article 21 of the law	LAW
ijtc-861	71	1	7	CARDINAL
ijtc-861	71	2	2021	CARDINAL
ijtc-861	71	3	article 17	LAW
ijtc-861	71	4	21	CARDINAL
ijtc-861	71	5	7	CARDINAL
ijtc-861	71	6	2021	CARDINAL
ijtc-861	71	7	article 17	LAW
ijtc-861	71	8	60,000,000.00	CARDINAL
ijtc-861	71	9	sixty million rupiah	MONEY
ijtc-861	71	10	5 %	PERCENT
ijtc-861	71	11	five percent	PERCENT
ijtc-861	71	12	60,000,000.00	CARDINAL
ijtc-861	71	13	sixty million rupiah	MONEY
ijtc-861	71	14	250,000,000.00	CARDINAL
ijtc-861	71	15	15 %	PERCENT
ijtc-861	71	16	fifteen percent	PERCENT
ijtc-861	71	17	250,000,000.00	CARDINAL
ijtc-861	71	18	500,000,000.00	CARDINAL
ijtc-861	71	19	five hundred million rupiah	MONEY
ijtc-861	71	20	25 %	PERCENT
ijtc-861	71	21	twenty five percent	PERCENT
ijtc-861	71	22	500,000,000.00	CARDINAL
ijtc-861	71	23	five hundred million rupiah	MONEY
ijtc-861	71	24	5,000,000,000.00	CARDINAL
ijtc-861	71	25	five billion rupiah	MONEY
ijtc-861	71	26	30 %	PERCENT
ijtc-861	71	27	thirty percent	PERCENT
ijtc-861	71	28	5,000,000,000.00	CARDINAL
ijtc-861	71	29	five billion rupiah	MONEY
ijtc-861	71	30	35 %	PERCENT
ijtc-861	71	31	thirty five percent	PERCENT
ijtc-861	71	32	7	CARDINAL
ijtc-861	71	33	2021	CARDINAL
ijtc-861	71	34	article 21	LAW
ijtc-861	71	35	36 of 2008	DATE
ijtc-861	71	36	7	CARDINAL
ijtc-861	71	37	2021	CARDINAL
ijtc-861	72	1	article 21	LAW
ijtc-861	73	1	first	ORDINAL
ijtc-861	74	1	50,000,000.00 (fifty million rupiah	MONEY
ijtc-861	75	1	60,000,000.00	CARDINAL
ijtc-861	75	2	sixty million rupiah	MONEY
ijtc-861	77	1	year	DATE
ijtc-861	78	1	60,000,000.00	CARDINAL
ijtc-861	78	2	sixty million rupiahs	MONEY
ijtc-861	78	3	59,000,000.00	CARDINAL
ijtc-861	78	4	only 5%	PERCENT
ijtc-861	80	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	80	2	one	CARDINAL
ijtc-861	80	3	rulandari &	ORG
ijtc-861	80	4	412	CARDINAL
ijtc-861	80	5	ilomata international journal of tax & accounting	ORG
ijtc-861	80	6	lazarus ramandey:	PERSON
ijtc-861	80	7	2020	DATE
ijtc-861	81	1	article 3 paragraph	LAW
ijtc-861	81	2	3	CARDINAL
ijtc-861	81	3	1	CARDINAL
ijtc-861	81	4	twenty) days	DATE
ijtc-861	81	5	2	CARDINAL
ijtc-861	81	6	annual	DATE
ijtc-861	81	7	no later than 3 months	DATE
ijtc-861	81	8	the tax year	DATE
ijtc-861	81	9	3	CARDINAL
ijtc-861	81	10	annual	DATE
ijtc-861	81	11	no later than 4 months	DATE
ijtc-861	82	1	muliari	ORG
ijtc-861	82	2	astana & merkusiwati	ORG
ijtc-861	82	3	2017	CARDINAL
ijtc-861	83	1	2015	CARDINAL
ijtc-861	84	1	siti kurnia	GPE
ijtc-861	84	2	2017	CARDINAL
ijtc-861	85	1	16	CARDINAL
ijtc-861	86	1	setiawan	GPE
ijtc-861	86	2	2017	CARDINAL
ijtc-861	87	1	two	CARDINAL
ijtc-861	88	1	resa wandira	PERSON
ijtc-861	88	2	2017	CARDINAL
ijtc-861	88	3	36 of 2008	DATE
ijtc-861	88	4	the current year	DATE
ijtc-861	89	1	siti kurnia	GPE
ijtc-861	89	2	2017	CARDINAL
ijtc-861	90	1	1	CARDINAL
ijtc-861	90	2	2	CARDINAL
ijtc-861	90	3	3	CARDINAL
ijtc-861	90	4	4	CARDINAL
ijtc-861	90	5	5	CARDINAL
ijtc-861	90	6	6	CARDINAL
ijtc-861	90	7	article 17 of the law on cost of goods sold	LAW
ijtc-861	90	8	one	CARDINAL
ijtc-861	90	9	rulandari &	ORG
ijtc-861	90	10	413	CARDINAL
ijtc-861	90	11	ilomata international journal of tax & accounting	ORG
ijtc-861	90	12	two	CARDINAL
ijtc-861	90	13	one year	DATE
ijtc-861	97	1	andi nurmansyah	PERSON
ijtc-861	97	2	2017	CARDINAL
ijtc-861	97	3	one	CARDINAL
ijtc-861	102	1	andi, 2017	ORG
ijtc-861	103	1	zain angga pramana	ORG
ijtc-861	103	2	2021	CARDINAL
ijtc-861	103	3	article 21 pph	LAW
ijtc-861	103	4	article 21	LAW
ijtc-861	103	5	article 21 pph	LAW
ijtc-861	103	6	21 pph	QUANTITY
ijtc-861	104	1	yuni setyowati	PERSON
ijtc-861	104	2	2022	CARDINAL
ijtc-861	105	1	indonesia	GPE
ijtc-861	105	2	kpp	ORG
ijtc-861	105	3	a tax year	DATE
ijtc-861	106	1	annual	DATE
ijtc-861	107	1	ayu suharsiyah	PERSON
ijtc-861	107	2	2017	CARDINAL
ijtc-861	107	3	annual	DATE
ijtc-861	108	1	reka afriani lubis's	PERSON
ijtc-861	108	2	2018	DATE
ijtc-861	108	3	annual	DATE
ijtc-861	108	4	kpp	ORG
ijtc-861	108	5	medan petisah	ORG
ijtc-861	111	1	nafisa ischabita	PERSON
ijtc-861	111	2	hardiwinoto, & nurcahyono	ORG
ijtc-861	111	3	2022	CARDINAL
ijtc-861	112	1	jarkoni & irene septy hariansyah	ORG
ijtc-861	112	2	2022	CARDINAL
ijtc-861	112	3	kpp	ORG
ijtc-861	112	4	article 17 of the law on cost of goods sold	LAW
ijtc-861	112	5	one	CARDINAL
ijtc-861	112	6	rulandari &	ORG
ijtc-861	112	7	414	CARDINAL
ijtc-861	112	8	ilomata international journal of tax & accounting	ORG
ijtc-861	112	9	0.618	CARDINAL
ijtc-861	114	1	article 17 of the hpp	LAW
ijtc-861	115	1	annual	DATE
ijtc-861	118	1	annual	DATE
ijtc-861	120	1	one	CARDINAL
ijtc-861	124	1	article 17 of the hpp	LAW
ijtc-861	124	2	kpp	ORG
ijtc-861	124	3	besar one	ORG
ijtc-861	125	1	2018	DATE
ijtc-861	125	2	13	CARDINAL
ijtc-861	130	1	two	CARDINAL
ijtc-861	130	2	danny soesilo	PERSON
ijtc-861	131	1	article 17 of the hpp	LAW
ijtc-861	132	1	danny soesilo	PERSON
ijtc-861	135	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	135	2	one	CARDINAL
ijtc-861	135	3	rulandari &	ORG
ijtc-861	136	1	415	CARDINAL
ijtc-861	136	2	ilomata international journal of tax & accounting	ORG
ijtc-861	136	3	kpp	ORG
ijtc-861	136	4	besar one	ORG
ijtc-861	136	5	39,208	CARDINAL
ijtc-861	137	1	kpp	ORG
ijtc-861	137	2	annual	DATE
ijtc-861	139	1	2014	DATE
ijtc-861	139	2	5	CARDINAL
ijtc-861	141	1	29	CARDINAL
ijtc-861	141	2	5	CARDINAL
ijtc-861	141	3	145	CARDINAL
ijtc-861	141	4	5	CARDINAL
ijtc-861	141	5	as many as 145	CARDINAL
ijtc-861	142	1	27	CARDINAL
ijtc-861	144	1	article 17 of the hpp	LAW
ijtc-861	144	2	kpp	ORG
ijtc-861	144	3	besar one	ORG
ijtc-861	145	1	article 17 of the hpp	LAW
ijtc-861	145	2	145	CARDINAL
ijtc-861	145	3	kpp	ORG
ijtc-861	145	4	besar satu	ORG
ijtc-861	146	1	article 17 hpp	LAW
ijtc-861	146	2	article 17 of the hpp	LAW
ijtc-861	147	1	article 17 of the hpp	LAW
ijtc-861	147	2	= ∑f(x	WORK_OF_ART
ijtc-861	148	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	148	2	one	CARDINAL
ijtc-861	148	3	rulandari &	ORG
ijtc-861	148	4	416	CARDINAL
ijtc-861	148	5	tax & accounting	ORG
ijtc-861	148	6	article 17 hpp	LAW
ijtc-861	148	7	1	CARDINAL
ijtc-861	148	8	first	ORDINAL
ijtc-861	148	9	5%	PERCENT
ijtc-861	148	10	0-60 million	MONEY
ijtc-861	148	11	4,44	CARDINAL
ijtc-861	148	12	2	CARDINAL
ijtc-861	148	13	fifth	ORDINAL
ijtc-861	148	14	35%	PERCENT
ijtc-861	148	15	above 5 billion	MONEY
ijtc-861	149	1	4,15	CARDINAL
ijtc-861	149	2	3	CARDINAL
ijtc-861	149	3	4,23	CARDINAL
ijtc-861	150	1	4	CARDINAL
ijtc-861	150	2	4,30	CARDINAL
ijtc-861	150	3	5	CARDINAL
ijtc-861	150	4	4,20	CARDINAL
ijtc-861	150	5	6	CARDINAL
ijtc-861	150	6	4,20	CARDINAL
ijtc-861	150	7	7	CARDINAL
ijtc-861	150	8	4,31	DATE
ijtc-861	150	9	8	CARDINAL
ijtc-861	151	1	4,44	CARDINAL
ijtc-861	151	2	9	CARDINAL
ijtc-861	151	3	4,15	CARDINAL
ijtc-861	151	4	10	CARDINAL
ijtc-861	151	5	4,23	CARDINAL
ijtc-861	151	6	11	CARDINAL
ijtc-861	151	7	4,30	CARDINAL
ijtc-861	151	8	12	CARDINAL
ijtc-861	151	9	4,20	CARDINAL
ijtc-861	151	10	article 17 of the law on cost of goods sold	LAW
ijtc-861	151	11	one	CARDINAL
ijtc-861	151	12	rulandari &	ORG
ijtc-861	151	13	417	CARDINAL
ijtc-861	151	14	ilomata international journal of tax & accounting	ORG
ijtc-861	151	15	13	CARDINAL
ijtc-861	152	1	4,20	CARDINAL
ijtc-861	152	2	14	CARDINAL
ijtc-861	153	1	4,31	DATE
ijtc-861	154	1	59,66/14	CARDINAL
ijtc-861	155	1	4,26	CARDINAL
ijtc-861	155	2	2023	CARDINAL
ijtc-861	155	3	article 17 of the hpp	LAW
ijtc-861	155	4	4.26	CARDINAL
ijtc-861	157	1	a. individual spt	PERSON
ijtc-861	158	1	= ∑f(x	WORK_OF_ART
ijtc-861	160	1	1	CARDINAL
ijtc-861	160	2	2	CARDINAL
ijtc-861	160	3	4,28	CARDINAL
ijtc-861	161	1	3	CARDINAL
ijtc-861	161	2	4,28	CARDINAL
ijtc-861	161	3	4	CARDINAL
ijtc-861	161	4	4,20	CARDINAL
ijtc-861	161	5	5	CARDINAL
ijtc-861	161	6	4,08	CARDINAL
ijtc-861	161	7	4,20	CARDINAL
ijtc-861	161	8	4,12	CARDINAL
ijtc-861	162	1	4,22	CARDINAL
ijtc-861	162	2	9	CARDINAL
ijtc-861	162	3	4,25	CARDINAL
ijtc-861	163	1	10	CARDINAL
ijtc-861	164	1	4,23	CARDINAL
ijtc-861	164	2	11	CARDINAL
ijtc-861	164	3	annual	DATE
ijtc-861	164	4	4,02 good	CARDINAL
ijtc-861	165	1	12	CARDINAL
ijtc-861	165	2	article 17 of the law on cost of goods sold	LAW
ijtc-861	165	3	one	CARDINAL
ijtc-861	165	4	rulandari &	ORG
ijtc-861	165	5	418	CARDINAL
ijtc-861	166	1	ilomata international journal of tax & accounting	ORG
ijtc-861	166	2	13	CARDINAL
ijtc-861	166	3	4,28	CARDINAL
ijtc-861	168	1	4,20	CARDINAL
ijtc-861	168	2	15	CARDINAL
ijtc-861	169	1	4,08	CARDINAL
ijtc-861	170	1	4,20	CARDINAL
ijtc-861	170	2	17	CARDINAL
ijtc-861	171	1	4,12	CARDINAL
ijtc-861	171	2	18	CARDINAL
ijtc-861	172	1	4,22	CARDINAL
ijtc-861	173	1	75,28/18	CARDINAL
ijtc-861	174	1	4,18	CARDINAL
ijtc-861	174	2	2023	CARDINAL
ijtc-861	174	3	4.18	CARDINAL
ijtc-861	177	1	= ∑f(x	WORK_OF_ART
ijtc-861	178	1	vi	PERSON
ijtc-861	179	1	1	CARDINAL
ijtc-861	181	1	4,17 good 2	CARDINAL
ijtc-861	182	1	4,26	CARDINAL
ijtc-861	183	1	3	CARDINAL
ijtc-861	184	1	4,31	DATE
ijtc-861	186	1	4,24	CARDINAL
ijtc-861	187	1	4,22	CARDINAL
ijtc-861	188	1	6	CARDINAL
ijtc-861	190	1	4,25	CARDINAL
ijtc-861	192	1	4,30	CARDINAL
ijtc-861	192	2	9	CARDINAL
ijtc-861	193	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	193	2	one	CARDINAL
ijtc-861	193	3	rulandari &	ORG
ijtc-861	193	4	419	CARDINAL
ijtc-861	193	5	ilomata international journal of tax & accounting	ORG
ijtc-861	194	1	10	CARDINAL
ijtc-861	194	2	11	CARDINAL
ijtc-861	195	1	4,15	CARDINAL
ijtc-861	195	2	12	CARDINAL
ijtc-861	197	1	51,16/12	CARDINAL
ijtc-861	198	1	4,26	CARDINAL
ijtc-861	198	2	2023	CARDINAL
ijtc-861	198	3	4.26	CARDINAL
ijtc-861	201	1	= ∑f(x	WORK_OF_ART
ijtc-861	203	1	1	CARDINAL
ijtc-861	203	2	4,13	CARDINAL
ijtc-861	203	3	2	CARDINAL
ijtc-861	203	4	3	CARDINAL
ijtc-861	203	5	4,34	DATE
ijtc-861	204	1	4	CARDINAL
ijtc-861	205	1	4,31	DATE
ijtc-861	205	2	5	CARDINAL
ijtc-861	205	3	4,17	CARDINAL
ijtc-861	205	4	6	CARDINAL
ijtc-861	205	5	4,22	CARDINAL
ijtc-861	205	6	7	CARDINAL
ijtc-861	205	7	4,17	CARDINAL
ijtc-861	205	8	8	CARDINAL
ijtc-861	206	1	9	CARDINAL
ijtc-861	207	1	4,13	CARDINAL
ijtc-861	208	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	208	2	one	CARDINAL
ijtc-861	208	3	rulandari &	ORG
ijtc-861	208	4	420	CARDINAL
ijtc-861	208	5	ilomata international journal of tax & accounting	ORG
ijtc-861	208	6	10	CARDINAL
ijtc-861	208	7	2	CARDINAL
ijtc-861	208	8	the next tax year	DATE
ijtc-861	210	1	11	CARDINAL
ijtc-861	210	2	4,34	DATE
ijtc-861	210	3	12	CARDINAL
ijtc-861	211	1	4,31	DATE
ijtc-861	211	2	13	CARDINAL
ijtc-861	211	3	4,17	CARDINAL
ijtc-861	211	4	14	CARDINAL
ijtc-861	211	5	4,22	CARDINAL
ijtc-861	211	6	59,52/14	CARDINAL
ijtc-861	211	7	4,25	CARDINAL
ijtc-861	211	8	2023	CARDINAL
ijtc-861	211	9	4.25	CARDINAL
ijtc-861	215	1	1	CARDINAL
ijtc-861	217	1	article 17 hpp	LAW
ijtc-861	217	2	0,503	CARDINAL
ijtc-861	217	3	0,163	CARDINAL
ijtc-861	217	4	0,407	CARDINAL
ijtc-861	217	5	0,163	CARDINAL
ijtc-861	217	6	0,377	CARDINAL
ijtc-861	217	7	0,645	CARDINAL
ijtc-861	217	8	x1.5 0,646	DATE
ijtc-861	217	9	0,163	CARDINAL
ijtc-861	217	10	0,786 0,163	CARDINAL
ijtc-861	217	11	0,503 0,163	CARDINAL
ijtc-861	217	12	0,407	CARDINAL
ijtc-861	217	13	0,163	CARDINAL
ijtc-861	217	14	article 17 of the law on cost of goods sold	LAW
ijtc-861	217	15	one	CARDINAL
ijtc-861	217	16	rulandari &	ORG
ijtc-861	217	17	421	CARDINAL
ijtc-861	217	18	ilomata international journal of tax & accounting	ORG
ijtc-861	217	19	0,646 0,163	CARDINAL
ijtc-861	217	20	0,786 0,163	CARDINAL
ijtc-861	217	21	0,163	CARDINAL
ijtc-861	218	1	0,422	CARDINAL
ijtc-861	218	2	x2.2	CARDINAL
ijtc-861	218	3	0,163	CARDINAL
ijtc-861	218	4	0,666	CARDINAL
ijtc-861	218	5	0,163	CARDINAL
ijtc-861	218	6	x2.4	GPE
ijtc-861	218	7	0,563	CARDINAL
ijtc-861	218	8	0,163	CARDINAL
ijtc-861	218	9	x2.5	GPE
ijtc-861	218	10	0,626 0,163	CARDINAL
ijtc-861	218	11	x2.6 0,512	CARDINAL
ijtc-861	218	12	0,163	CARDINAL
ijtc-861	218	13	0,614 0,163	CARDINAL
ijtc-861	218	14	x2.8	ORG
ijtc-861	218	15	0,758	CARDINAL
ijtc-861	218	16	0,163	CARDINAL
ijtc-861	218	17	x2.9	GPE
ijtc-861	218	18	0,163	CARDINAL
ijtc-861	218	19	x2.10	ORG
ijtc-861	218	20	0,489	CARDINAL
ijtc-861	218	21	0,422	CARDINAL
ijtc-861	218	22	0,648	CARDINAL
ijtc-861	218	23	0,163	CARDINAL
ijtc-861	218	24	0,666 0,163	DATE
ijtc-861	218	25	x2.14	GPE
ijtc-861	218	26	0,163	CARDINAL
ijtc-861	218	27	0,626 0,163	DATE
ijtc-861	218	28	0,512	CARDINAL
ijtc-861	218	29	0,163	CARDINAL
ijtc-861	218	30	x2.17	ORG
ijtc-861	218	31	0,163	CARDINAL
ijtc-861	218	32	x2.18	FAC
ijtc-861	218	33	0,163	CARDINAL
ijtc-861	218	34	0,436 0,163	CARDINAL
ijtc-861	218	35	0,399	CARDINAL
ijtc-861	218	36	0,462	CARDINAL
ijtc-861	218	37	0,163	CARDINAL
ijtc-861	218	38	x3.5 0,507	DATE
ijtc-861	218	39	0,163	CARDINAL
ijtc-861	218	40	0,306	CARDINAL
ijtc-861	218	41	0,480	CARDINAL
ijtc-861	218	42	0,504 0,163	CARDINAL
ijtc-861	218	43	0,507	CARDINAL
ijtc-861	218	44	x3.10	PERSON
ijtc-861	218	45	0,585 0,163	CARDINAL
ijtc-861	218	46	0,163	CARDINAL
ijtc-861	218	47	0,637 0,163	CARDINAL
ijtc-861	218	48	0,841 0,163	CARDINAL
ijtc-861	218	49	0,861 0,163	CARDINAL
ijtc-861	218	50	0,862	CARDINAL
ijtc-861	218	51	0,163	CARDINAL
ijtc-861	218	52	0,163	CARDINAL
ijtc-861	218	53	y.6	GPE
ijtc-861	218	54	0,502 0,163	CARDINAL
ijtc-861	218	55	article 17 of the law on cost of goods sold	LAW
ijtc-861	218	56	one	CARDINAL
ijtc-861	218	57	rulandari &	ORG
ijtc-861	218	58	422	CARDINAL
ijtc-861	218	59	ilomata international journal of tax & accounting	ORG
ijtc-861	218	60	0,163	CARDINAL
ijtc-861	218	61	0,799	CARDINAL
ijtc-861	218	62	0,163	CARDINAL
ijtc-861	218	63	0,637 0,163	CARDINAL
ijtc-861	218	64	0,841 0,163	CARDINAL
ijtc-861	218	65	0,861 0,163	CARDINAL
ijtc-861	218	66	0,163	CARDINAL
ijtc-861	218	67	0,163	CARDINAL
ijtc-861	218	68	0,502	CARDINAL
ijtc-861	218	69	0,163	CARDINAL
ijtc-861	218	70	spss 27,	ORG
ijtc-861	218	71	2023	CARDINAL
ijtc-861	218	72	spss	ORG
ijtc-861	218	73	article 17 of the hpp	LAW
ijtc-861	218	74	0.163	CARDINAL
ijtc-861	220	1	2	CARDINAL
ijtc-861	221	1	article 17 hpp	LAW
ijtc-861	222	1	0,830	CARDINAL
ijtc-861	223	1	0,891	CARDINAL
ijtc-861	223	2	0,60 0,659	DATE
ijtc-861	223	3	0,60 0,942	DATE
ijtc-861	223	4	spss 27,	ORG
ijtc-861	223	5	2023	CARDINAL
ijtc-861	223	6	article 17 of the hpp	LAW
ijtc-861	224	1	0.60	CARDINAL
ijtc-861	228	1	1	CARDINAL
ijtc-861	228	2	article 17 of the law on cost of goods sold	LAW
ijtc-861	228	3	one	CARDINAL
ijtc-861	228	4	rulandari &	ORG
ijtc-861	228	5	423	CARDINAL
ijtc-861	228	6	ilomata international journal of tax & accounting	ORG
ijtc-861	228	7	27	CARDINAL
ijtc-861	229	1	i. normality	PERSON
ijtc-861	230	1	spss 27,	ORG
ijtc-861	230	2	2023	CARDINAL
ijtc-861	232	1	2	CARDINAL
ijtc-861	232	2	27	CARDINAL
ijtc-861	232	3	x.	ORG
ijtc-861	235	1	7.345	CARDINAL
ijtc-861	235	2	3.343 2.197	CARDINAL
ijtc-861	235	3	the pkp layer article	ORG
ijtc-861	235	4	5.955 .000	MONEY
ijtc-861	235	5	1.369	CARDINAL
ijtc-861	235	6	article 17 of the law on cost of goods sold	LAW
ijtc-861	235	7	one	CARDINAL
ijtc-861	235	8	rulandari &	ORG
ijtc-861	235	9	424	CARDINAL
ijtc-861	235	10	ilomata international journal of tax & accounting	ORG
ijtc-861	235	11	.026	CARDINAL
ijtc-861	235	12	23.858 .000	CARDINAL
ijtc-861	235	13	1.390	CARDINAL
ijtc-861	235	14	3.514 .000	CARDINAL
ijtc-861	235	15	1.023	CARDINAL
ijtc-861	235	16	spss 27,	ORG
ijtc-861	235	17	2023	CARDINAL
ijtc-861	235	18	article 17 of the hpp	LAW
ijtc-861	235	19	0.10	CARDINAL
ijtc-861	235	20	1.369	CARDINAL
ijtc-861	235	21	10.00	CARDINAL
ijtc-861	236	1	0.719	CARDINAL
ijtc-861	236	2	0.10	CARDINAL
ijtc-861	236	3	1.390 <10.00	MONEY
ijtc-861	237	1	0.977	DATE
ijtc-861	237	2	0.10	CARDINAL
ijtc-861	237	3	1.023	CARDINAL
ijtc-861	237	4	10.00	CARDINAL
ijtc-861	239	1	3	CARDINAL
ijtc-861	239	2	heteroscedasticity	ORG
ijtc-861	241	1	heteroscedasticity	PERSON
ijtc-861	241	2	spss 27,	ORG
ijtc-861	241	3	2023	CARDINAL
ijtc-861	243	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	243	2	one	CARDINAL
ijtc-861	243	3	rulandari &	ORG
ijtc-861	243	4	425	CARDINAL
ijtc-861	243	5	ilomata international journal of tax & accounting	ORG
ijtc-861	243	6	two	CARDINAL
ijtc-861	246	1	a.	PERSON
ijtc-861	246	2	first	ORDINAL
ijtc-861	246	3	first	ORDINAL
ijtc-861	246	4	article 17 of the hpp	LAW
ijtc-861	246	5	kpp	ORG
ijtc-861	246	6	besar one	ORG
ijtc-861	247	1	article 17 hpp	LAW
ijtc-861	249	1	1	CARDINAL
ijtc-861	249	2	27.836	CARDINAL
ijtc-861	249	3	3.324 8.373 .000	MONEY
ijtc-861	249	4	the pkp layer article	ORG
ijtc-861	249	5	.532	CARDINAL
ijtc-861	249	6	9.604 .000	CARDINAL
ijtc-861	249	7	spss 27,	ORG
ijtc-861	249	8	2023	CARDINAL
ijtc-861	249	9	9.604	CARDINAL
ijtc-861	249	10	1.976	CARDINAL
ijtc-861	249	11	0.05	CARDINAL
ijtc-861	249	12	article 17 of the hpp	LAW
ijtc-861	250	1	first	ORDINAL
ijtc-861	250	2	ho	PERSON
ijtc-861	251	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	251	2	one	CARDINAL
ijtc-861	251	3	rulandari &	ORG
ijtc-861	251	4	426	CARDINAL
ijtc-861	252	1	ilomata international journal of tax & accounting	ORG
ijtc-861	252	2	article 17 hpp	LAW
ijtc-861	252	3	the pkp layer article	ORG
ijtc-861	252	4	1.000	CARDINAL
ijtc-861	252	5	the pkp layer article	ORG
ijtc-861	252	6	1.000	CARDINAL
ijtc-861	253	1	1	CARDINAL
ijtc-861	254	1	.000	CARDINAL
ijtc-861	254	2	the pkp layer article	ORG
ijtc-861	254	3	.000	CARDINAL
ijtc-861	255	1	145 145	CARDINAL
ijtc-861	255	2	the pkp layer article	ORG
ijtc-861	255	3	145 145	CARDINAL
ijtc-861	255	4	spss 27,	ORG
ijtc-861	255	5	2023	CARDINAL
ijtc-861	255	6	0.05	CARDINAL
ijtc-861	255	7	0.626	CARDINAL
ijtc-861	255	8	0.600-0.799	CARDINAL
ijtc-861	255	9	article 17 of the hpp	LAW
ijtc-861	256	1	article 17 hpp	LAW
ijtc-861	257	1	1	CARDINAL
ijtc-861	257	2	.388	CARDINAL
ijtc-861	257	3	3.629	CARDINAL
ijtc-861	257	4	article 17 hpp	LAW
ijtc-861	257	5	spss 27,	ORG
ijtc-861	257	6	2023	CARDINAL
ijtc-861	257	7	article 17 of the law on cost of goods sold	LAW
ijtc-861	257	8	one	CARDINAL
ijtc-861	257	9	rulandari &	ORG
ijtc-861	257	10	427	CARDINAL
ijtc-861	257	11	ilomata international journal of tax & accounting	ORG
ijtc-861	257	12	0.392	CARDINAL
ijtc-861	257	13	article 17 of the hpp	LAW
ijtc-861	257	14	0.392 x	MONEY
ijtc-861	257	15	100%	PERCENT
ijtc-861	257	16	39.2%	PERCENT
ijtc-861	258	1	60.8%	PERCENT
ijtc-861	259	1	second	ORDINAL
ijtc-861	259	2	second	ORDINAL
ijtc-861	259	3	kpp	ORG
ijtc-861	259	4	besar one	ORG
ijtc-861	261	1	1	CARDINAL
ijtc-861	261	2	7.383	CARDINAL
ijtc-861	261	3	4.025 .000	CARDINAL
ijtc-861	261	4	a.	PERSON
ijtc-861	261	5	spss 27,	ORG
ijtc-861	261	6	2023	CARDINAL
ijtc-861	261	7	28.583	CARDINAL
ijtc-861	261	8	1.976	CARDINAL
ijtc-861	262	1	second	ORDINAL
ijtc-861	262	2	ho	PERSON
ijtc-861	264	1	1.000 .923	CARDINAL
ijtc-861	264	2	.923 1.000	CARDINAL
ijtc-861	265	1	1	CARDINAL
ijtc-861	266	1	.000	CARDINAL
ijtc-861	266	2	.000	CARDINAL
ijtc-861	267	1	145 145	CARDINAL
ijtc-861	267	2	145 145	CARDINAL
ijtc-861	268	1	27.2023	CARDINAL
ijtc-861	268	2	article 17 of the law on cost of goods sold	LAW
ijtc-861	268	3	one	CARDINAL
ijtc-861	268	4	rulandari &	ORG
ijtc-861	268	5	428	CARDINAL
ijtc-861	269	1	ilomata international journal of tax & accounting	ORG
ijtc-861	269	2	0.05	CARDINAL
ijtc-861	269	3	0.923	CARDINAL
ijtc-861	269	4	0.800-1.000	CARDINAL
ijtc-861	272	1	1	CARDINAL
ijtc-861	272	2	1.796	CARDINAL
ijtc-861	272	3	spss 27,	ORG
ijtc-861	272	4	2023	CARDINAL
ijtc-861	272	5	0.851	CARDINAL
ijtc-861	272	6	0.851 x	MONEY
ijtc-861	272	7	100%	PERCENT
ijtc-861	272	8	85.1%	PERCENT
ijtc-861	273	1	14.9%	PERCENT
ijtc-861	274	1	third	ORDINAL
ijtc-861	274	2	third	ORDINAL
ijtc-861	274	3	kpp	ORG
ijtc-861	274	4	besar one	ORG
ijtc-861	277	1	1	CARDINAL
ijtc-861	277	2	75.824	CARDINAL
ijtc-861	277	3	7.232 10.485 .000	CARDINAL
ijtc-861	277	4	6.242 .000	CARDINAL
ijtc-861	277	5	spss 27	ORG
ijtc-861	277	6	2023	CARDINAL
ijtc-861	277	7	6.242	CARDINAL
ijtc-861	277	8	1.976	CARDINAL
ijtc-861	278	1	third	ORDINAL
ijtc-861	278	2	ho	PERSON
ijtc-861	279	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	279	2	one	CARDINAL
ijtc-861	279	3	rulandari &	ORG
ijtc-861	279	4	429	CARDINAL
ijtc-861	279	5	ilomata international journal of tax & accounting	ORG
ijtc-861	279	6	1.000	CARDINAL
ijtc-861	281	1	1.000	CARDINAL
ijtc-861	282	1	1	CARDINAL
ijtc-861	283	1	.000	CARDINAL
ijtc-861	283	2	.000	CARDINAL
ijtc-861	284	1	145 145	CARDINAL
ijtc-861	284	2	145	CARDINAL
ijtc-861	284	3	145	CARDINAL
ijtc-861	284	4	spss 27,	ORG
ijtc-861	284	5	2023	CARDINAL
ijtc-861	284	6	0.05	CARDINAL
ijtc-861	284	7	0.684	CARDINAL
ijtc-861	284	8	0.600-0.799	MONEY
ijtc-861	287	1	1	CARDINAL
ijtc-861	287	2	4.575	CARDINAL
ijtc-861	288	1	spss 27,	ORG
ijtc-861	288	2	2023	CARDINAL
ijtc-861	288	3	0.494	DATE
ijtc-861	288	4	100%	PERCENT
ijtc-861	288	5	49.4%	PERCENT
ijtc-861	289	1	50.6%	PERCENT
ijtc-861	291	1	fourth	ORDINAL
ijtc-861	291	2	fourth	ORDINAL
ijtc-861	291	3	article 17 of the hpp	LAW
ijtc-861	291	4	kpp	ORG
ijtc-861	291	5	besar one	ORG
ijtc-861	292	1	fourth	ORDINAL
ijtc-861	292	2	27	CARDINAL
ijtc-861	292	3	article 17 of the law on cost of goods sold	LAW
ijtc-861	292	4	one	CARDINAL
ijtc-861	292	5	rulandari &	ORG
ijtc-861	292	6	430	CARDINAL
ijtc-861	292	7	ilomata international journal of tax & accounting	ORG
ijtc-861	293	1	multiple linear	ORG
ijtc-861	293	2	article 17 hpp	LAW
ijtc-861	294	1	1	CARDINAL
ijtc-861	294	2	7.345	CARDINAL
ijtc-861	294	3	3.343 2.197	CARDINAL
ijtc-861	294	4	the pkp layer article	ORG
ijtc-861	294	5	5.955 .000	CARDINAL
ijtc-861	294	6	.026	CARDINAL
ijtc-861	295	1	23.858 .000	CARDINAL
ijtc-861	295	2	3.514 .000	CARDINAL
ijtc-861	295	3	spss 27,	ORG
ijtc-861	295	4	2023	CARDINAL
ijtc-861	295	5	7.345	DATE
ijtc-861	296	1	article 17 of the hpp	LAW
ijtc-861	297	1	0.176	CARDINAL
ijtc-861	298	1	7,345 + 0,171𝑋1 + 0,610𝑋2 + 0,176𝑋3	CARDINAL
ijtc-861	299	1	1	CARDINAL
ijtc-861	299	2	7.345	CARDINAL
ijtc-861	299	3	article 17 of the hpp	LAW
ijtc-861	300	1	2	CARDINAL
ijtc-861	300	2	article 17 of the hpp	LAW
ijtc-861	300	3	one	CARDINAL
ijtc-861	300	4	article 17 of the hpp	LAW
ijtc-861	301	1	3	CARDINAL
ijtc-861	301	2	one	CARDINAL
ijtc-861	301	3	0.610	CARDINAL
ijtc-861	302	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	302	2	one	CARDINAL
ijtc-861	302	3	rulandari &	ORG
ijtc-861	302	4	431	CARDINAL
ijtc-861	303	1	ilomata international journal of tax & accounting	ORG
ijtc-861	303	2	4	CARDINAL
ijtc-861	303	3	0.176	CARDINAL
ijtc-861	303	4	one	CARDINAL
ijtc-861	303	5	0.176	CARDINAL
ijtc-861	305	1	article 17 hpp	LAW
ijtc-861	307	1	1	CARDINAL
ijtc-861	307	2	363.520 141	CARDINAL
ijtc-861	307	3	2.578	CARDINAL
ijtc-861	307	4	144	CARDINAL
ijtc-861	307	5	article 17 hpp	LAW
ijtc-861	307	6	spss 27,	ORG
ijtc-861	307	7	2023	CARDINAL
ijtc-861	307	8	353.497	CARDINAL
ijtc-861	307	9	2.670	CARDINAL
ijtc-861	308	1	article 17 of the hpp	LAW
ijtc-861	309	1	ho	PERSON
ijtc-861	310	1	article 17 hpp	LAW
ijtc-861	311	1	1	CARDINAL
ijtc-861	311	2	1.606	CARDINAL
ijtc-861	311	3	article 17 hpp	LAW
ijtc-861	311	4	spss 27,	ORG
ijtc-861	311	5	2023	CARDINAL
ijtc-861	311	6	0.883	CARDINAL
ijtc-861	311	7	article 17 of the hpp	LAW
ijtc-861	311	8	0.883	CARDINAL
ijtc-861	311	9	100%	PERCENT
ijtc-861	311	10	88.3%	PERCENT
ijtc-861	312	1	11.7%	PERCENT
ijtc-861	313	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	313	2	one	CARDINAL
ijtc-861	313	3	rulandari &	ORG
ijtc-861	314	1	432	CARDINAL
ijtc-861	315	1	ilomata international journal of tax & accounting	ORG
ijtc-861	316	1	three	CARDINAL
ijtc-861	317	1	article 17 of the hpp	LAW
ijtc-861	318	1	article 17 of the hpp	LAW
ijtc-861	318	2	article 17 of the hpp	LAW
ijtc-861	318	3	kpp	ORG
ijtc-861	318	4	besar one	ORG
ijtc-861	319	1	article 17 hpp	LAW
ijtc-861	319	2	0.392	CARDINAL
ijtc-861	319	3	39.2%	PERCENT
ijtc-861	320	1	article 17 of the hpp	LAW
ijtc-861	321	1	one	CARDINAL
ijtc-861	321	2	article 17 of the hpp	LAW
ijtc-861	322	1	article 17 of the hpp	LAW
ijtc-861	323	1	60.8%	PERCENT
ijtc-861	324	1	zain angga pramana	ORG
ijtc-861	324	2	2021	CARDINAL
ijtc-861	325	1	article 21 pph	LAW
ijtc-861	325	2	47.7%	PERCENT
ijtc-861	325	3	article 21	LAW
ijtc-861	326	1	kpp	ORG
ijtc-861	326	2	besar one	ORG
ijtc-861	327	1	0.851	CARDINAL
ijtc-861	327	2	85.1%	PERCENT
ijtc-861	329	1	one	CARDINAL
ijtc-861	330	1	annual	DATE
ijtc-861	330	2	each year	DATE
ijtc-861	332	1	14.9%	PERCENT
ijtc-861	333	1	ayu suharsiyah	PERSON
ijtc-861	333	2	2017	CARDINAL
ijtc-861	333	3	reka afriani	PERSON
ijtc-861	333	4	2018	DATE
ijtc-861	334	1	annual	DATE
ijtc-861	335	1	years	DATE
ijtc-861	336	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	336	2	one	CARDINAL
ijtc-861	336	3	rulandari &	ORG
ijtc-861	336	4	433	CARDINAL
ijtc-861	336	5	ilomata international journal of tax & accounting	ORG
ijtc-861	336	6	kpp	ORG
ijtc-861	336	7	besar one	ORG
ijtc-861	337	1	49.4%	PERCENT
ijtc-861	339	1	one	CARDINAL
ijtc-861	342	1	50.6%	PERCENT
ijtc-861	343	1	jarkoni & irene septy hariansyah	ORG
ijtc-861	343	2	2022	CARDINAL
ijtc-861	344	1	kpp	ORG
ijtc-861	344	2	0.618	CARDINAL
ijtc-861	346	1	kpp	ORG
ijtc-861	347	1	article 17 hpp	LAW
ijtc-861	347	2	article 17 of the hpp	LAW
ijtc-861	347	3	kpp	ORG
ijtc-861	347	4	besar one	ORG
ijtc-861	348	1	article 17 of the hpp	LAW
ijtc-861	348	2	0.883	CARDINAL
ijtc-861	348	3	88.3%	PERCENT
ijtc-861	349	1	article 17 of the hpp	LAW
ijtc-861	350	1	article 17 of the hpp	LAW
ijtc-861	351	1	kpp	ORG
ijtc-861	351	2	besar one	ORG
ijtc-861	352	1	11.7%	PERCENT
ijtc-861	352	2	article 17 of the hpp	LAW
ijtc-861	352	3	article 17 of the law on cost of goods sold	LAW
ijtc-861	352	4	one	CARDINAL
ijtc-861	352	5	rulandari &	ORG
ijtc-861	352	6	434	CARDINAL
ijtc-861	353	1	ilomata international journal of tax & accounting	ORG
ijtc-861	353	2	kpp	ORG
ijtc-861	353	3	1	CARDINAL
ijtc-861	353	4	article 17 of the hpp	LAW
ijtc-861	353	5	0.392	CARDINAL
ijtc-861	353	6	39.2%	PERCENT
ijtc-861	354	1	2	CARDINAL
ijtc-861	354	2	0.851	CARDINAL
ijtc-861	354	3	85.1%	PERCENT
ijtc-861	355	1	3	CARDINAL
ijtc-861	355	2	0.494	CARDINAL
ijtc-861	355	3	49.4%	PERCENT
ijtc-861	356	1	4	CARDINAL
ijtc-861	356	2	article 17 of the hpp	LAW
ijtc-861	356	3	0.883	CARDINAL
ijtc-861	356	4	88.3%	PERCENT
ijtc-861	356	5	11.7%	PERCENT
ijtc-861	357	1	article 17 of the hpp	LAW
ijtc-861	358	1	article 17 of the hpp	LAW
ijtc-861	359	1	1	CARDINAL
ijtc-861	361	1	2	CARDINAL
ijtc-861	361	2	kpp	ORG
ijtc-861	361	3	besar one	ORG
ijtc-861	361	4	article 17 of the hpp	LAW
ijtc-861	362	1	3	CARDINAL
ijtc-861	362	2	annual	DATE
ijtc-861	364	1	4.	CARDINAL
ijtc-861	364	2	kpp	ORG
ijtc-861	367	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	367	2	one	CARDINAL
ijtc-861	367	3	rulandari &	ORG
ijtc-861	367	4	435	CARDINAL
ijtc-861	367	5	ilomata international journal of tax & accounting	ORG
ijtc-861	367	6	astana, & merkusiwati	ORG
ijtc-861	368	1	2017	CARDINAL
ijtc-861	369	1	penerapan sistem administrasi	PERSON
ijtc-861	369	2	dan kesadaran wajib pajak	PERSON
ijtc-861	369	3	pada kepatuhan wajib pajak	PERSON
ijtc-861	370	1	udayana	GPE
ijtc-861	370	2	18	CARDINAL
ijtc-861	370	3	1	CARDINAL
ijtc-861	370	4	hlm	ORG
ijtc-861	370	5	818	CARDINAL
ijtc-861	370	6	ischabita	PERSON
ijtc-861	370	7	n.	PERSON
ijtc-861	370	8	2022	CARDINAL
ijtc-861	371	1	pengaruh kesadaran wajib pajak	PERSON
ijtc-861	371	2	kepatuhan wajib pajak	ORG
ijtc-861	371	3	penagihan pajak	PERSON
ijtc-861	371	4	dan pemeriksaan	PERSON
ijtc-861	371	5	terhadap penerimaan	PERSON
ijtc-861	372	1	jurnal akuntansi	ORG
ijtc-861	372	2	dan portofolio	PERSON
ijtc-861	373	1	hlm	ORG
ijtc-861	373	2	1-3	CARDINAL
ijtc-861	373	3	irene septy	PERSON
ijtc-861	374	1	2022	CARDINAL
ijtc-861	375	1	pengaruh kesadaran wajib pajak	PERSON
ijtc-861	375	2	kualitas pelayanan perpajakan terhadap penerimaan	ORG
ijtc-861	375	3	penghasilan orang pribadi di kpp	PERSON
ijtc-861	375	4	cibitung	GPE
ijtc-861	376	1	jurnal ekonomi	PERSON
ijtc-861	376	2	dan bisnis	PERSON
ijtc-861	376	3	2	CARDINAL
ijtc-861	376	4	no.1	ORG
ijtc-861	376	5	januari 2022	ORG
ijtc-861	376	6	hlm	ORG
ijtc-861	376	7	45	CARDINAL
ijtc-861	377	1	lubis	ORG
ijtc-861	377	2	r. a.	PERSON
ijtc-861	377	3	2018	DATE
ijtc-861	378	1	penyampaian	PERSON
ijtc-861	378	2	tahunan orang	PERSON
ijtc-861	378	3	terhadap penerimaan	PERSON
ijtc-861	378	4	penghasilan orang pribadi	PERSON
ijtc-861	378	5	pada kpp	PERSON
ijtc-861	378	6	medan petisah	ORG
ijtc-861	379	1	skripsi	PERSON
ijtc-861	380	1	fakultas	GPE
ijtc-861	380	2	ekonomi	PERSON
ijtc-861	380	3	dan bisnis universitas	PERSON
ijtc-861	381	1	muhammadiyah sumatera utara	ORG
ijtc-861	381	2	ony, & gartina	ORG
ijtc-861	382	1	2015	CARDINAL
ijtc-861	383	1	penerapan e	PERSON
ijtc-861	383	2	dan kesadaran wajib pajak	PERSON
ijtc-861	383	3	terhadap kepatuhan	PERSON
ijtc-861	383	4	op pekerjaan bebas di kpp	ORG
ijtc-861	383	5	bandung karees	PERSON
ijtc-861	385	1	universitas	ORG
ijtc-861	385	2	indonesia	GPE
ijtc-861	385	3	hlm	ORG
ijtc-861	385	4	1-16	CARDINAL
ijtc-861	386	1	pramana	ORG
ijtc-861	386	2	z. a.	PERSON
ijtc-861	386	3	2021	CARDINAL
ijtc-861	387	1	perubahan tarif	PERSON
ijtc-861	387	2	21	CARDINAL
ijtc-861	387	3	dan penghasilan tidak kena	PERSON
ijtc-861	387	4	terhadap penerimaan	PERSON
ijtc-861	387	5	pph pasal 21	ORG
ijtc-861	387	6	pada kpp	PERSON
ijtc-861	388	1	medan polonia medan. skripsi	ORG
ijtc-861	389	1	fakultas	GPE
ijtc-861	389	2	ekonomi	PERSON
ijtc-861	389	3	dan bisnis universitas	PERSON
ijtc-861	389	4	medan area	ORG
ijtc-861	390	1	ramdan, a. n. (	PERSON
ijtc-861	390	2	2017	CARDINAL
ijtc-861	391	1	pengaruh perubahan tarif	ORG
ijtc-861	391	2	dan modernisasi sistem	PERSON
ijtc-861	391	3	terhadap kepatuhan wajib pajak	PERSON
ijtc-861	391	4	dengan keadilan pajak sebagai variabel moderasi	ORG
ijtc-861	391	5	pada umkm di kota makassar	PERSON
ijtc-861	392	1	fakultas	GPE
ijtc-861	392	2	ekonomi	PERSON
ijtc-861	392	3	dan bisnis islam uin alauddin makassar	PERSON
ijtc-861	392	4	hlm	ORG
ijtc-861	392	5	27	CARDINAL
ijtc-861	393	1	setyowati	ORG
ijtc-861	393	2	2022	CARDINAL
ijtc-861	394	1	perubahan tarif	PERSON
ijtc-861	394	2	tingkat penghasilan	PERSON
ijtc-861	394	3	dan sosialisasi perpajakan terhadap kepatuhan wajib pajak	PERSON
ijtc-861	394	4	orang pribadi berdasarkan	PERSON
ijtc-861	394	5	no.7	GPE
ijtc-861	394	6	2021	CARDINAL
ijtc-861	394	7	empiris di kpp	PERSON
ijtc-861	394	8	bekasi barat	PERSON
ijtc-861	395	1	skripsi	PERSON
ijtc-861	396	1	fakultas	GPE
ijtc-861	396	2	ekonomi	GPE
ijtc-861	396	3	darma persada	ORG
ijtc-861	397	1	suharsiyah	GPE
ijtc-861	397	2	a.	PERSON
ijtc-861	397	3	2017	CARDINAL
ijtc-861	398	1	penyampaian	PERSON
ijtc-861	398	2	tahunan orang	PERSON
ijtc-861	398	3	terhadap penerimaan	PERSON
ijtc-861	398	4	penghasilan orang pribadi	PERSON
ijtc-861	398	5	pada kpp	PERSON
ijtc-861	399	1	medan polonia	ORG
ijtc-861	400	1	fakultas	GPE
ijtc-861	400	2	ekonomi	PERSON
ijtc-861	400	3	dan bisnis universitas muhammadiyah sumatera utara.	PERSON
ijtc-861	401	1	wandira	PERSON
ijtc-861	401	2	2017	CARDINAL
ijtc-861	402	1	pemeriksaan pajak	PERSON
ijtc-861	402	2	sanksi perpajakan	ORG
ijtc-861	402	3	dan	PERSON
ijtc-861	402	4	dan dampaknya pada penerimaan	PERSON
ijtc-861	402	5	pada kpp di	PERSON
ijtc-861	402	6	wilayah	GPE
ijtc-861	402	7	kota bandung	PERSON
ijtc-861	403	1	skripsi	PERSON
ijtc-861	404	1	fakultas	GPE
ijtc-861	404	2	ekonomi	ORG
ijtc-861	404	3	dan bisnis universitas pasundan	PERSON
ijtc-861	405	1	basson	PERSON
ijtc-861	405	2	c. p.	PERSON
ijtc-861	405	3	2015	CARDINAL
ijtc-861	407	1	the university of cape	ORG
ijtc-861	408	1	article 17 of the law on cost of goods sold	LAW
ijtc-861	408	2	one	CARDINAL
ijtc-861	408	3	rulandari &	ORG
ijtc-861	408	4	436	CARDINAL
ijtc-861	408	5	ilomata international journal of tax & accounting	ORG
ijtc-861	408	6	basten	ORG
ijtc-861	408	7	c., von ehrlich	PERSON
ijtc-861	408	8	m., & lassmann, a. (	ORG
ijtc-861	408	9	2017	CARDINAL
ijtc-861	409	1	switzerland	GPE
ijtc-861	410	1	economic journal	ORG
ijtc-861	410	2	127(601	CARDINAL
ijtc-861	410	3	653–687	CARDINAL
ijtc-861	411	1	https://doi.org/10.1111/ecoj.12489 bird-pollan	PERSON
ijtc-861	411	2	j. e.	PERSON
ijtc-861	411	3	2016	DATE
ijtc-861	413	1	proquest	ORG
ijtc-861	414	1	proquest	ORG
ijtc-861	414	2	103082232	DATE
ijtc-861	415	1	m., & lichtsteiner	ORG
ijtc-861	415	2	2014	DATE
ijtc-861	417	1	26(6	CARDINAL
ijtc-861	417	2	2604–2619	CARDINAL
ijtc-861	418	1	2020	DATE
ijtc-861	419	1	south africa	GPE
ijtc-861	420	1	north-west	NORP
ijtc-861	422	1	brunner	PERSON
ijtc-861	422	2	j. k.	PERSON
ijtc-861	422	3	p., & pech	ORG
ijtc-861	422	4	s.	PERSON
ijtc-861	422	5	2013	DATE
ijtc-861	424	1	economics/	NORP
ijtc-861	424	2	110(2	DATE
ijtc-861	424	3	107	CARDINAL
ijtc-861	424	4	124	CARDINAL
ijtc-861	425	1	s.	PERSON
ijtc-861	425	2	2018	DATE
ijtc-861	426	1	the european union	ORG
ijtc-861	427	1	25(3	CARDINAL
ijtc-861	427	2	808	CARDINAL
ijtc-861	427	3	840	CARDINAL
ijtc-861	428	1	https://doi.org/10.1007/s10797-017-9471-2 creedy	PERSON
ijtc-861	428	2	j., & sanz-sanz	ORG
ijtc-861	428	3	j. f.	PERSON
ijtc-861	428	4	2010	DATE
ijtc-861	429	1	spain	GPE
ijtc-861	430	1	31(4	CARDINAL
ijtc-861	430	2	535–561	DATE
ijtc-861	431	1	freebairn	GPE
ijtc-861	431	2	j. (	PERSON
ijtc-861	431	3	2012	DATE
ijtc-861	433	1	31(1	CARDINAL
ijtc-861	433	2	18–23	CARDINAL
ijtc-861	434	1	gonzález canché	PERSON
ijtc-861	434	2	m. s.	PERSON
ijtc-861	434	3	2022	CARDINAL
ijtc-861	435	1	irs	ORG
ijtc-861	436	1	63(6	CARDINAL
ijtc-861	436	2	933–986	CARDINAL
ijtc-861	437	1	2019	DATE
ijtc-861	438	1	india	GPE
ijtc-861	439	1	https://home.kpmg/xx/en/home/insights/2011/12/indiaincome-tax.html kunze	PERSON
ijtc-861	439	2	l.	PERSON
ijtc-861	439	3	2012	DATE
ijtc-861	441	1	german	NORP
ijtc-861	441	2	13(3	CARDINAL
ijtc-861	441	3	291–306	CARDINAL
ijtc-861	442	1	https://doi.org/10.1111/j.1468-0475.2011.00555.x liu	PERSON
ijtc-861	442	2	xia, q., & xu	ORG
ijtc-861	442	3	j. (	PERSON
ijtc-861	442	4	2011	DATE
ijtc-861	443	1	china	GPE
ijtc-861	444	1	2011	DATE
ijtc-861	444	2	2011	DATE
ijtc-861	444	3	7292–7297	CARDINAL
ijtc-861	445	1	bayar, a., & čok	ORG
ijtc-861	445	2	m.	PERSON
ijtc-861	445	3	2009	DATE
ijtc-861	446	1	slovenia	GPE
ijtc-861	447	1	eastern european economics	ORG
ijtc-861	447	2	5–24	CARDINAL
ijtc-861	447	3	article 17 of the law on cost of goods sold	LAW
ijtc-861	448	1	one	CARDINAL
ijtc-861	448	2	rulandari &	ORG
ijtc-861	448	3	437	CARDINAL
ijtc-861	448	4	ilomata international journal of tax & accounting	ORG
ijtc-861	448	5	e. (	ORG
ijtc-861	448	6	2010	DATE
ijtc-861	449	1	south africa	GPE
ijtc-861	450	1	the university of pretoria	ORG
ijtc-861	450	2	south africa	GPE
ijtc-861	451	1	2021	CARDINAL
ijtc-861	453	1	3365–3391	DATE
ijtc-861	454	1	https://doi.org/10.1093/ej/ueab038 ordower	GPE
ijtc-861	454	2	2014	DATE
ijtc-861	455	1	u.s.	GPE
ijtc-861	456	1	northwestern university law review	ORG
ijtc-861	456	2	108(3	CARDINAL
ijtc-861	457	1	905–924	CARDINAL
ijtc-861	458	1	selvi	GPE
ijtc-861	458	2	s., & purwaningtyas	ORG
ijtc-861	458	3	a. s.	PERSON
ijtc-861	458	4	2022	CARDINAL
ijtc-861	459	1	pentahelix	PERSON
ijtc-861	460	1	ilomata international journal of tax and accounting	ORG
ijtc-861	460	2	3(4	CARDINAL
ijtc-861	460	3	351–358	CARDINAL
ijtc-861	461	1	richardson	GPE
ijtc-861	461	2	2015	CARDINAL
ijtc-861	463	1	international journal of accounting	ORG
ijtc-861	463	2	458–485	CARDINAL
ijtc-861	464	1	rogers	ORG
ijtc-861	464	2	m. z.	PERSON
ijtc-861	464	3	2014	DATE
ijtc-861	466	1	183–206	CARDINAL
ijtc-861	467	1	https://doi.org/10.1017/s0143814x1300024x ruggeri	PERSON
ijtc-861	467	2	g. c., & vincent	PERSON
ijtc-861	467	3	2018	DATE
ijtc-861	470	1	samuel	PERSON
ijtc-861	470	2	s. e., & simon	PERSON
ijtc-861	470	3	2011	DATE
ijtc-861	471	1	nigeria	GPE
ijtc-861	472	1	continental journal of social sciences	ORG
ijtc-861	472	2	3	CARDINAL
ijtc-861	472	3	1–6	DATE
ijtc-861	472	4	sölvi kristjánsson	PERSON
ijtc-861	472	5	a.	PERSON
ijtc-861	472	6	2013	DATE
ijtc-861	474	1	69(2	CARDINAL
ijtc-861	474	2	148–166	CARDINAL
ijtc-861	475	1	s., & sunaryo	ORG
ijtc-861	475	2	r. p.	PERSON
ijtc-861	475	3	2020	DATE
ijtc-861	476	1	klaten	GPE
ijtc-861	476	2	indonesia	GPE
ijtc-861	477	1	12(2	DATE
ijtc-861	477	2	2397–2406	CARDINAL
ijtc-861	478	1	https://doi.org/10.5373/jardcs/v12i2/s20201287 xu	PERSON
ijtc-861	478	2	2022	CARDINAL
ijtc-861	479	1	hong kong	GPE
ijtc-861	480	1	british	NORP
ijtc-861	480	2	172–201	CARDINAL
ijtc-861	480	3	https://www.scopus.com/inward/record.uri?eid=2-s2.085132894657&partnerid=40&md5=2cf15e93c420c96fde73f83676d63952 zhan	PERSON
ijtc-861	480	4	li	PERSON
ijtc-861	480	5	s., & xu	ORG
ijtc-861	480	6	x.	PERSON
ijtc-861	480	7	2019	DATE
ijtc-861	481	1	china	GPE
ijtc-861	481	2	2018	DATE
ijtc-861	482	1	china	GPE
ijtc-861	482	2	25–48	CARDINAL