id	sid	eid	entity	type
ijtc-870	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-870	1	2	2714-9838	CARDINAL
ijtc-870	1	3	2714-9846	CARDINAL
ijtc-870	1	4	4	CARDINAL
ijtc-870	1	5	4	CARDINAL
ijtc-870	1	6	2023	CARDINAL
ijtc-870	2	1	684-702 684	QUANTITY
ijtc-870	2	2	ilomata international journal of tax & accounting	ORG
ijtc-870	2	3	heriantonius silalahi1	PERSON
ijtc-870	3	1	indonesia 2padjajaran university	ORG
ijtc-870	3	2	indonesia	GPE
ijtc-870	3	3	august 12	DATE
ijtc-870	3	4	2023	CARDINAL
ijtc-870	3	5	october 12	DATE
ijtc-870	3	6	2023	CARDINAL
ijtc-870	3	7	october 31	DATE
ijtc-870	3	8	2023	CARDINAL
ijtc-870	4	1	silalahi	ORG
ijtc-870	4	2	h.	GPE
ijtc-870	4	3	kurnia	GPE
ijtc-870	4	4	b.	PERSON
ijtc-870	4	5	2023	CARDINAL
ijtc-870	6	1	ilomata international journal of tax and accounting	ORG
ijtc-870	6	2	4(4	CARDINAL
ijtc-870	6	3	684-702	CARDINAL
ijtc-870	7	1	indonesia	GPE
ijtc-870	17	1	indonesia	GPE
ijtc-870	18	1	4.0	CARDINAL
ijtc-870	19	1	indonesia	GPE
ijtc-870	20	1	685	CARDINAL
ijtc-870	20	2	ilomata international journal of tax & accounting	ORG
ijtc-870	22	1	indonesia	GPE
ijtc-870	27	1	indonesia	GPE
ijtc-870	33	1	pu & syu	ORG
ijtc-870	33	2	2023	CARDINAL
ijtc-870	36	1	one	CARDINAL
ijtc-870	38	1	2007-2008	DATE
ijtc-870	38	2	covid-19	PRODUCT
ijtc-870	38	3	2020	DATE
ijtc-870	39	1	the latter half of the year	DATE
ijtc-870	39	2	2024	DATE
ijtc-870	40	1	ukraine	GPE
ijtc-870	41	1	686	CARDINAL
ijtc-870	41	2	ilomata international journal of tax & accounting	ORG
ijtc-870	41	3	17	CARDINAL
ijtc-870	41	4	moghavvemi et al.	GPE
ijtc-870	41	5	2023	CARDINAL
ijtc-870	43	1	2021	DATE
ijtc-870	44	1	1	CARDINAL
ijtc-870	44	2	2023	CARDINAL
ijtc-870	46	1	this year	DATE
ijtc-870	47	1	the united states	GPE
ijtc-870	47	2	european union	ORG
ijtc-870	47	3	2022	CARDINAL
ijtc-870	50	1	more than 85 percent	PERCENT
ijtc-870	50	2	late 2021	DATE
ijtc-870	50	3	687	CARDINAL
ijtc-870	50	4	ilomata international journal of tax & accounting	ORG
ijtc-870	51	1	decades	DATE
ijtc-870	51	2	around 9 percent	PERCENT
ijtc-870	51	3	2022	CARDINAL
ijtc-870	51	4	around 6.5 percent	PERCENT
ijtc-870	51	5	2023	CARDINAL
ijtc-870	52	1	1	CARDINAL
ijtc-870	53	1	(billion rupiah	MONEY
ijtc-870	53	2	2018 2019	DATE
ijtc-870	53	3	2021 2022	CARDINAL
ijtc-870	53	4	749.977	CARDINAL
ijtc-870	53	5	2022	CARDINAL
ijtc-870	54	1	the year 2020	DATE
ijtc-870	54	2	covid-19	PRODUCT
ijtc-870	54	3	2022	CARDINAL
ijtc-870	55	1	2022	CARDINAL
ijtc-870	56	1	two	CARDINAL
ijtc-870	58	1	one	CARDINAL
ijtc-870	60	1	garcia	PERSON
ijtc-870	60	2	2022	CARDINAL
ijtc-870	61	1	2	CARDINAL
ijtc-870	61	2	21466x + 677213	DATE
ijtc-870	63	1	0.0953 100,000 200,000	MONEY
ijtc-870	63	2	io	ORG
ijtc-870	63	3	n year	DATE
ijtc-870	63	4	688	CARDINAL
ijtc-870	63	5	ilomata international journal of tax & accounting	ORG
ijtc-870	63	6	21466x + 677213	DATE
ijtc-870	63	7	0.0953	CARDINAL
ijtc-870	63	8	between the years	DATE
ijtc-870	64	1	the year	DATE
ijtc-870	65	1	21466	DATE
ijtc-870	65	2	21,466 billion rupiah	MONEY
ijtc-870	65	3	each year	DATE
ijtc-870	66	1	0.0953	CARDINAL
ijtc-870	66	2	just the year	DATE
ijtc-870	67	1	the years	DATE
ijtc-870	68	1	2020	DATE
ijtc-870	68	2	2022	CARDINAL
ijtc-870	70	1	three	CARDINAL
ijtc-870	70	2	1	CARDINAL
ijtc-870	70	3	indonesia	GPE
ijtc-870	70	4	indonesia	GPE
ijtc-870	72	1	2	CARDINAL
ijtc-870	72	2	indonesia	GPE
ijtc-870	74	1	3	CARDINAL
ijtc-870	74	2	natura	ORG
ijtc-870	74	3	post-covid-19	EVENT
ijtc-870	75	1	indonesia	GPE
ijtc-870	76	1	three	CARDINAL
ijtc-870	79	1	indonesia	GPE
ijtc-870	81	1	689	CARDINAL
ijtc-870	81	2	ilomata international journal of tax & accounting	ORG
ijtc-870	81	3	indonesian	NORP
ijtc-870	83	1	natura	ORG
ijtc-870	83	2	indonesia	GPE
ijtc-870	83	3	nguyen-hoang & zhang	ORG
ijtc-870	83	4	2022	CARDINAL
ijtc-870	84	1	indonesian	NORP
ijtc-870	86	1	daily	DATE
ijtc-870	89	1	indonesia	GPE
ijtc-870	90	1	1	CARDINAL
ijtc-870	95	1	690	CARDINAL
ijtc-870	95	2	ilomata international journal of tax & accounting	ORG
ijtc-870	95	3	3	CARDINAL
ijtc-870	95	4	3	CARDINAL
ijtc-870	95	5	indonesia	GPE
ijtc-870	96	1	2	CARDINAL
ijtc-870	96	2	1	CARDINAL
ijtc-870	96	3	jan voßmerbäumer 2013	DATE
ijtc-870	96	4	2013	DATE
ijtc-870	96	5	2	CARDINAL
ijtc-870	96	6	david	PERSON
ijtc-870	96	7	jorge 2015	PERSON
ijtc-870	96	8	garcía	GPE
ijtc-870	96	9	2015	DATE
ijtc-870	96	10	3	CARDINAL
ijtc-870	96	11	cullum butler	PERSON
ijtc-870	96	12	paul calcot	PERSON
ijtc-870	97	1	2017	CARDINAL
ijtc-870	97	2	butler & calcott	ORG
ijtc-870	97	3	2018	DATE
ijtc-870	97	4	1	CARDINAL
ijtc-870	97	5	2	CARDINAL
ijtc-870	98	1	3	CARDINAL
ijtc-870	98	2	4	CARDINAL
ijtc-870	98	3	5	CARDINAL
ijtc-870	98	4	6	CARDINAL
ijtc-870	99	1	691	CARDINAL
ijtc-870	99	2	ilomata international journal of tax & accounting	ORG
ijtc-870	99	3	4	CARDINAL
ijtc-870	99	4	thomas	PERSON
ijtc-870	99	5	rudiger	PERSON
ijtc-870	100	1	2018	DATE
ijtc-870	100	2	2018	DATE
ijtc-870	100	3	5	CARDINAL
ijtc-870	100	4	chigozie andy ngwaba	PERSON
ijtc-870	100	5	azizi	PERSON
ijtc-870	101	1	2019	CARDINAL
ijtc-870	101	2	ngwaba & azizi	ORG
ijtc-870	101	3	2020	DATE
ijtc-870	101	4	6	CARDINAL
ijtc-870	101	5	new zealand	GPE
ijtc-870	101	6	bourdieusian	NORP
ijtc-870	101	7	sue yong	PERSON
ijtc-870	102	1	2017	CARDINAL
ijtc-870	102	2	yong & fukofuka	ORG
ijtc-870	102	3	2023	CARDINAL
ijtc-870	102	4	7	CARDINAL
ijtc-870	102	5	dan kenikmatan	PERSON
ijtc-870	102	6	sebelum dan	PERSON
ijtc-870	102	7	undangundang harmonisasi	PERSON
ijtc-870	102	8	peraturan perpajakan firmansyah	PERSON
ijtc-870	103	1	2022	CARDINAL
ijtc-870	103	2	firmansyah & wijaya	ORG
ijtc-870	103	3	2022	CARDINAL
ijtc-870	103	4	indonesia	GPE
ijtc-870	104	1	indonesian	NORP
ijtc-870	105	1	post-covid-19	EVENT
ijtc-870	106	1	2	CARDINAL
ijtc-870	106	2	66	CARDINAL
ijtc-870	106	3	2023	CARDINAL
ijtc-870	109	1	article 2	LAW
ijtc-870	109	2	66	CARDINAL
ijtc-870	109	3	2023	CARDINAL
ijtc-870	110	1	silalahi	ORG
ijtc-870	110	2	692	CARDINAL
ijtc-870	110	3	ilomata international journal of tax & accounting	ORG
ijtc-870	112	1	2023	CARDINAL
ijtc-870	113	1	more than 1 year	DATE
ijtc-870	114	1	less than 1 year	DATE
ijtc-870	114	2	the year	DATE
ijtc-870	116	1	4	CARDINAL
ijtc-870	116	2	66	CARDINAL
ijtc-870	116	3	2023	CARDINAL
ijtc-870	117	1	1 july 2023	DATE
ijtc-870	118	1	eleven	CARDINAL
ijtc-870	119	1	eleven	CARDINAL
ijtc-870	122	1	66	CARDINAL
ijtc-870	122	2	2023	CARDINAL
ijtc-870	123	1	693	CARDINAL
ijtc-870	123	2	ilomata international journal of tax & accounting	ORG
ijtc-870	123	3	pu & syu	ORG
ijtc-870	123	4	2023	CARDINAL
ijtc-870	124	1	66	CARDINAL
ijtc-870	124	2	2023	CARDINAL
ijtc-870	124	3	3	CARDINAL
ijtc-870	124	4	66	CARDINAL
ijtc-870	124	5	2023	CARDINAL
ijtc-870	125	1	1	CARDINAL
ijtc-870	125	2	2	CARDINAL
ijtc-870	125	3	3	CARDINAL
ijtc-870	125	4	4	CARDINAL
ijtc-870	125	5	5	CARDINAL
ijtc-870	125	6	1,500,000.00	CARDINAL
ijtc-870	125	7	6	CARDINAL
ijtc-870	125	8	7	CARDINAL
ijtc-870	125	9	8	CARDINAL
ijtc-870	125	10	9	CARDINAL
ijtc-870	125	11	10	CARDINAL
ijtc-870	125	12	musala	PERSON
ijtc-870	125	13	11	CARDINAL
ijtc-870	125	14	2022	CARDINAL
ijtc-870	125	15	3	CARDINAL
ijtc-870	126	1	indonesia	GPE
ijtc-870	128	1	indonesia	GPE
ijtc-870	130	1	crocker et al.	ORG
ijtc-870	130	2	2022	CARDINAL
ijtc-870	132	1	694	CARDINAL
ijtc-870	132	2	ilomata international journal of tax & accounting	ORG
ijtc-870	133	1	zhao	PERSON
ijtc-870	133	2	2020	DATE
ijtc-870	136	1	2014a	DATE
ijtc-870	137	1	indonesian	NORP
ijtc-870	138	1	avram & popova	ORG
ijtc-870	138	2	2022	CARDINAL
ijtc-870	139	1	4	CARDINAL
ijtc-870	140	1	hsu & liu	ORG
ijtc-870	140	2	2023a	DATE
ijtc-870	141	1	indonesian	NORP
ijtc-870	141	2	4	CARDINAL
ijtc-870	141	3	6	DATE
ijtc-870	144	1	article 4	LAW
ijtc-870	144	2	3	CARDINAL
ijtc-870	144	3	article 9	LAW
ijtc-870	144	4	1	CARDINAL
ijtc-870	145	1	article 4 paragraph	LAW
ijtc-870	145	2	3	CARDINAL
ijtc-870	146	1	article 6	DATE
ijtc-870	146	2	1	CARDINAL
ijtc-870	154	1	silalahi	ORG
ijtc-870	154	2	695	CARDINAL
ijtc-870	154	3	ilomata international journal of tax & accounting	ORG
ijtc-870	169	1	5	CARDINAL
ijtc-870	169	2	two	CARDINAL
ijtc-870	174	1	saragih et al.	PERSON
ijtc-870	174	2	2022	CARDINAL
ijtc-870	177	1	kuhn et al.	ORG
ijtc-870	177	2	2021	CARDINAL
ijtc-870	178	1	696	CARDINAL
ijtc-870	178	2	ilomata international journal of tax & accounting	ORG
ijtc-870	178	3	6	CARDINAL
ijtc-870	184	1	4	CARDINAL
ijtc-870	192	1	one	CARDINAL
ijtc-870	199	1	697	CARDINAL
ijtc-870	199	2	ilomata international journal of tax & accounting	ORG
ijtc-870	204	1	2022	CARDINAL
ijtc-870	207	1	today	DATE
ijtc-870	209	1	2018	DATE
ijtc-870	213	1	7	CARDINAL
ijtc-870	214	1	first	ORDINAL
ijtc-870	215	1	maria pavelea et al.	PERSON
ijtc-870	215	2	2022	CARDINAL
ijtc-870	217	1	second	ORDINAL
ijtc-870	221	1	2023	CARDINAL
ijtc-870	225	1	kraemer &	ORG
ijtc-870	225	2	2023	CARDINAL
ijtc-870	226	1	hsu & liu	ORG
ijtc-870	226	2	, 2023b	DATE
ijtc-870	228	1	698	CARDINAL
ijtc-870	228	2	ilomata international journal of tax & accounting	ORG
ijtc-870	229	1	5	CARDINAL
ijtc-870	242	1	699	CARDINAL
ijtc-870	242	2	ilomata international journal of tax & accounting	ORG
ijtc-870	243	1	indonesia	GPE
ijtc-870	244	1	three	CARDINAL
ijtc-870	245	1	indonesia	GPE
ijtc-870	246	1	2014b	DATE
ijtc-870	246	2	2022	CARDINAL
ijtc-870	249	1	natura	ORG
ijtc-870	249	2	natura	ORG
ijtc-870	250	1	covid-19	PERSON
ijtc-870	250	2	barid & wulandari	ORG
ijtc-870	250	3	2021	CARDINAL
ijtc-870	253	1	indonesia	GPE
ijtc-870	254	1	2022	CARDINAL
ijtc-870	259	1	indonesia	GPE
ijtc-870	261	1	700	CARDINAL
ijtc-870	261	2	ilomata international journal of tax & accounting	ORG
ijtc-870	261	3	d., & garcía	ORG
ijtc-870	261	4	j. l.	PERSON
ijtc-870	261	5	2015	DATE
ijtc-870	263	1	iza journal of labor economics	ORG
ijtc-870	263	2	4(1	CARDINAL
ijtc-870	264	1	avram	PERSON
ijtc-870	264	2	s., & popova	ORG
ijtc-870	264	3	2022	CARDINAL
ijtc-870	266	1	eight	CARDINAL
ijtc-870	266	2	european	NORP
ijtc-870	267	1	social science research	ORG
ijtc-870	267	2	102	CARDINAL
ijtc-870	268	1	https://doi.org/10.1016/j.ssresearch.2021.102644 barid	PERSON
ijtc-870	268	2	f. m.	PERSON
ijtc-870	268	3	s.	PERSON
ijtc-870	268	4	2021	CARDINAL
ijtc-870	269	1	sebelum dan setelah	PERSON
ijtc-870	269	2	19	CARDINAL
ijtc-870	269	3	indonesia	GPE
ijtc-870	270	1	jurnal riset akuntansi & perpajakan	ORG
ijtc-870	270	2	8(02	CARDINAL
ijtc-870	270	3	68–74	CARDINAL
ijtc-870	271	1	c., & calcott	ORG
ijtc-870	271	2	2018	DATE
ijtc-870	273	1	25(3	CARDINAL
ijtc-870	273	2	654–672	CARDINAL
ijtc-870	274	1	https://doi.org/10.1007/s10797-0179469-9 crocker	PERSON
ijtc-870	274	2	m.	PERSON
ijtc-870	274	3	r.	NORP
ijtc-870	274	4	duff, g.	PERSON
ijtc-870	274	5	m.	PERSON
ijtc-870	274	6	m., & ratcliffe	ORG
ijtc-870	274	7	j.	PERSON
ijtc-870	274	8	2022	CARDINAL
ijtc-870	274	9	australians	NORP
ijtc-870	276	1	513–521	CARDINAL
ijtc-870	276	2	a., & stetson	ORG
ijtc-870	276	3	b.	PERSON
ijtc-870	276	4	2014a	DATE
ijtc-870	278	1	21	DATE
ijtc-870	278	2	37–72	CARDINAL
ijtc-870	280	1	https://doi.org/10.1108/s1058-749720140000021002	ORG
ijtc-870	280	2	a., & stetson	ORG
ijtc-870	282	1	21	DATE
ijtc-870	282	2	37–72	CARDINAL
ijtc-870	284	1	t., & pethig	ORG
ijtc-870	284	2	r.	PERSON
ijtc-870	284	3	2018	DATE
ijtc-870	286	1	journal of business economics	ORG
ijtc-870	286	2	88(7–8	CARDINAL
ijtc-870	286	3	915–940	CARDINAL
ijtc-870	287	1	firmansyah	GPE
ijtc-870	287	2	r. a.	PERSON
ijtc-870	287	3	s.	PERSON
ijtc-870	287	4	2022	CARDINAL
ijtc-870	288	1	dan kenikmatan	PERSON
ijtc-870	288	2	sebelum dan	PERSON
ijtc-870	288	3	undangundang harmonisasi	PERSON
ijtc-870	288	4	peraturan perpajakan	PERSON
ijtc-870	289	1	dan keuangan	PERSON
ijtc-870	290	1	hsu	PERSON
ijtc-870	290	2	s.	PERSON
ijtc-870	294	1	hsu, a., & liu	PERSON
ijtc-870	294	2	s.	PERSON
ijtc-870	294	3	2023b	DATE
ijtc-870	298	1	h.	PERSON
ijtc-870	298	2	2021	CARDINAL
ijtc-870	299	1	covid-19	PRODUCT
ijtc-870	299	2	indonesia	GPE
ijtc-870	300	1	jurnal ekonomi dan pembangunan	ORG
ijtc-870	300	2	29(2	CARDINAL
ijtc-870	300	3	113	CARDINAL
ijtc-870	300	4	130	CARDINAL
ijtc-870	301	1	kraemer, r., & lehtimäki	ORG
ijtc-870	301	2	j.	PERSON
ijtc-870	301	3	2023	CARDINAL
ijtc-870	302	1	european	NORP
ijtc-870	304	1	silalahi	ORG
ijtc-870	304	2	701	CARDINAL
ijtc-870	304	3	ilomata international journal of tax & accounting	ORG
ijtc-870	304	4	kuhn	ORG
ijtc-870	304	5	k. m.	PERSON
ijtc-870	304	6	j., & keegan	ORG
ijtc-870	304	7	a.	PERSON
ijtc-870	304	8	2021	CARDINAL
ijtc-870	306	1	m. r. buckley	PERSON
ijtc-870	306	2	a. r. wheeler	PERSON
ijtc-870	306	3	j. e. baur	PERSON
ijtc-870	306	4	j. r. b. halbesleben	PERSON
ijtc-870	306	5	39	DATE
ijtc-870	306	6	1–46	CARDINAL
ijtc-870	308	1	e. p.	PERSON
ijtc-870	308	2	2018	DATE
ijtc-870	310	1	32	CARDINAL
ijtc-870	310	2	3	CARDINAL
ijtc-870	312	1	american economic association	ORG
ijtc-870	313	1	lokanan	PERSON
ijtc-870	313	2	2023	CARDINAL
ijtc-870	315	1	plos one	PERSON
ijtc-870	315	2	18(7 july	DATE
ijtc-870	316	1	maria pavelea	PERSON
ijtc-870	316	2	a.	PERSON
ijtc-870	316	3	neamţu	GPE
ijtc-870	316	4	b.	GPE
ijtc-870	316	5	a., & nijkamp	ORG
ijtc-870	316	6	2022	CARDINAL
ijtc-870	317	1	romania	GPE
ijtc-870	319	1	https://doi.org/10.1007/s12061-022-09450-6 min	PERSON
ijtc-870	319	2	2022	CARDINAL
ijtc-870	320	1	covid-19	PRODUCT
ijtc-870	322	1	https://doi.org/10.1108/bij-04-2022-0260 ministry of finance	ORG
ijtc-870	323	1	2022	CARDINAL
ijtc-870	324	1	laporan keuangan	PERSON
ijtc-870	324	2	pemerintah pusat tahun 2022	ORG
ijtc-870	326	1	moghavvemi	GPE
ijtc-870	326	2	s.	PERSON
ijtc-870	326	3	teng	PERSON
ijtc-870	326	4	l. s.	PERSON
ijtc-870	326	5	2023	CARDINAL
ijtc-870	331	1	https://doi.org/10.1108/978-1-83753-350-320231002	GPE
ijtc-870	331	2	nguyen-hoang	PERSON
ijtc-870	331	3	2022	CARDINAL
ijtc-870	332	1	new york	GPE
ijtc-870	333	1	17(1	CARDINAL
ijtc-870	333	2	1	CARDINAL
ijtc-870	333	3	26	CARDINAL
ijtc-870	334	1	https://doi.org/10.1162/edfp_a_00327	NORP
ijtc-870	334	2	c. a.	GPE
ijtc-870	334	3	s. s.	PERSON
ijtc-870	334	4	2020	DATE
ijtc-870	336	1	9(1	CARDINAL
ijtc-870	336	2	94–111	CARDINAL
ijtc-870	336	3	2022	CARDINAL
ijtc-870	338	1	health economics	ORG
ijtc-870	338	2	united kingdom	GPE
ijtc-870	338	3	31(9	DATE
ijtc-870	338	4	2050–2071	CARDINAL
ijtc-870	339	1	https://doi.org/10.1002/hec.4564 pu	PERSON
ijtc-870	340	1	2023	CARDINAL
ijtc-870	342	1	plos one	PERSON
ijtc-870	343	1	a.	PERSON
ijtc-870	343	2	2023	CARDINAL
ijtc-870	344	1	vietnam	GPE
ijtc-870	345	1	asia-pacific journal	LOC
ijtc-870	347	1	r.p	ORG
ijtc-870	347	2	garcia	PERSON
ijtc-870	348	1	2022	CARDINAL
ijtc-870	349	1	linear	ORG
ijtc-870	350	1	mcgraw-hill	ORG
ijtc-870	351	1	saragih, a. h.	ORG
ijtc-870	351	2	reyhani	PERSON
ijtc-870	351	3	q.	PERSON
ijtc-870	351	4	setyowati	GPE
ijtc-870	351	5	m. s.	PERSON
ijtc-870	351	6	a.	PERSON
ijtc-870	351	7	2022	CARDINAL
ijtc-870	352	1	indonesia	GPE
ijtc-870	354	1	f. c.	PERSON
ijtc-870	354	2	2020	DATE
ijtc-870	355	1	pajak sebagai	ORG
ijtc-870	355	2	kebijaksanaan	PERSON
ijtc-870	355	3	untuk mengantisipasi	PERSON
ijtc-870	355	4	ekonomi sebagai	ORG
ijtc-870	355	5	covid-19	DATE
ijtc-870	356	1	silalahi	ORG
ijtc-870	356	2	702	CARDINAL
ijtc-870	356	3	ilomata international journal of tax & accounting	ORG
ijtc-870	356	4	administrative law & governance journal	ORG
ijtc-870	356	5	2	CARDINAL
ijtc-870	356	6	1	CARDINAL
ijtc-870	357	1	https://katadata.co.id/berita/2019/05/23/menko-darmin-semua-menderita-akibat-perangdagang voßmerbäumer	PERSON
ijtc-870	357	2	j. (	PERSON
ijtc-870	357	3	2013	DATE
ijtc-870	359	1	7(1	DATE
ijtc-870	359	2	61–84	CARDINAL
ijtc-870	360	1	https://doi.org/10.1007/s11846011-0074-5 yong	PERSON
ijtc-870	360	2	s., & fukofuka	ORG
ijtc-870	360	3	2023	CARDINAL
ijtc-870	361	1	new zealand	GPE
ijtc-870	362	1	36(5	CARDINAL
ijtc-870	363	1	https://doi.org/10.1108/aaaj-12-2017-3273 zhao	PERSON
ijtc-870	363	2	2020	DATE
ijtc-870	365	1	214	CARDINAL