id	sid	eid	entity	type
ijtc-966	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-966	1	2	2714-9838	CARDINAL
ijtc-966	1	3	2714-9846	CARDINAL
ijtc-966	1	4	4	CARDINAL
ijtc-966	1	5	4	CARDINAL
ijtc-966	1	6	2023	CARDINAL
ijtc-966	1	7	895	CARDINAL
ijtc-966	1	8	ilomata international journal of tax & accounting	ORG
ijtc-966	1	9	covid-19	PRODUCT
ijtc-966	1	10	the jakarta kelapa gading	ORG
ijtc-966	1	11	rulandari stiami institute of social sciences	ORG
ijtc-966	1	12	indonesia	GPE
ijtc-966	1	13	september 14	DATE
ijtc-966	1	14	2023	CARDINAL
ijtc-966	1	15	october 23	DATE
ijtc-966	1	16	2023	CARDINAL
ijtc-966	1	17	october 31	DATE
ijtc-966	1	18	2023	CARDINAL
ijtc-966	2	1	rulandari	ORG
ijtc-966	2	2	n.	PERSON
ijtc-966	2	3	2023	CARDINAL
ijtc-966	3	1	covid-19	PRODUCT
ijtc-966	3	2	the jakarta kelapa gading	ORG
ijtc-966	4	1	ilomata international journal of tax and accounting	ORG
ijtc-966	4	2	4(4	CARDINAL
ijtc-966	4	3	895	CARDINAL
ijtc-966	5	1	covid-19	PRODUCT
ijtc-966	5	2	the jakarta kelapa gading	ORG
ijtc-966	5	3	william n. dunn	PERSON
ijtc-966	5	4	6	CARDINAL
ijtc-966	8	1	december	DATE
ijtc-966	8	2	2020	DATE
ijtc-966	9	1	covid-19	DATE
ijtc-966	9	2	4.0	CARDINAL
ijtc-966	10	1	covid-19	PERSON
ijtc-966	10	2	2020	DATE
ijtc-966	10	3	indonesia	GPE
ijtc-966	11	1	indonesia	GPE
ijtc-966	13	1	one	CARDINAL
ijtc-966	14	1	drucker et al.	PERSON
ijtc-966	14	2	2020	DATE
ijtc-966	14	3	2002	DATE
ijtc-966	14	4	okafor et al.	PERSON
ijtc-966	14	5	2020	DATE
ijtc-966	15	1	several decades	DATE
ijtc-966	15	2	indonesia	GPE
ijtc-966	15	3	covid-19	PRODUCT
ijtc-966	16	1	fitriani	ORG
ijtc-966	16	2	2020	DATE
ijtc-966	16	3	indonesian	NORP
ijtc-966	16	4	mailto:novianitarulandari@gmail.com	NORP
ijtc-966	16	5	covid-19	PRODUCT
ijtc-966	16	6	the jakarta kelapa gading	ORG
ijtc-966	16	7	896	CARDINAL
ijtc-966	16	8	ilomata international journal of tax & accounting	ORG
ijtc-966	16	9	the first quarter of 2020	DATE
ijtc-966	16	10	2.9%	PERCENT
ijtc-966	16	11	the fourth quarter of 2019	DATE
ijtc-966	16	12	2 .41%	PERCENT
ijtc-966	17	1	indonesia	GPE
ijtc-966	17	2	indonesia	GPE
ijtc-966	17	3	indonesian	NORP
ijtc-966	17	4	hembre & dantas	ORG
ijtc-966	17	5	2022	CARDINAL
ijtc-966	17	6	liu et al.	PERSON
ijtc-966	17	7	2020	DATE
ijtc-966	17	8	2021	CARDINAL
ijtc-966	18	1	covid-19	ORG
ijtc-966	18	2	airlangga	PERSON
ijtc-966	19	1	the first quarter of 2021	DATE
ijtc-966	20	1	indonesian	NORP
ijtc-966	20	2	indonesian	NORP
ijtc-966	20	3	april 2021	DATE
ijtc-966	20	4	54.6	CARDINAL
ijtc-966	20	5	53.2	CARDINAL
ijtc-966	20	6	the previous month	DATE
ijtc-966	21	1	indonesian	NORP
ijtc-966	22	1	the ministry of cooperatives	ORG
ijtc-966	22	2	2021	CARDINAL
ijtc-966	22	3	64.2 million	CARDINAL
ijtc-966	22	4	61.07%	PERCENT
ijtc-966	22	5	8,573.89 trillion rupiah	MONEY
ijtc-966	23	1	indonesian	NORP
ijtc-966	23	2	97%	PERCENT
ijtc-966	23	3	60.4%	PERCENT
ijtc-966	24	1	indonesia	GPE
ijtc-966	24	2	kovac & klun	ORG
ijtc-966	24	3	2021	CARDINAL
ijtc-966	24	4	2020	DATE
ijtc-966	24	5	xiao & xi	ORG
ijtc-966	24	6	2021	DATE
ijtc-966	25	1	indonesia	GPE
ijtc-966	25	2	gernas bbi	PERSON
ijtc-966	25	3	kur	ORG
ijtc-966	26	1	28	CARDINAL
ijtc-966	29	1	2021	CARDINAL
ijtc-966	29	2	2021	CARDINAL
ijtc-966	30	1	one	CARDINAL
ijtc-966	31	1	covid-19	PRODUCT
ijtc-966	32	1	86	CARDINAL
ijtc-966	32	2	2020	DATE
ijtc-966	33	1	44	CARDINAL
ijtc-966	33	2	2020	DATE
ijtc-966	34	1	5	CARDINAL
ijtc-966	34	2	five	CARDINAL
ijtc-966	34	3	pph article 21	ORG
ijtc-966	34	4	pph article 22	ORG
ijtc-966	34	5	pph article	ORG
ijtc-966	34	6	25	CARDINAL
ijtc-966	35	1	putra	GPE
ijtc-966	35	2	2016	CARDINAL
ijtc-966	35	3	covid-19	PRODUCT
ijtc-966	35	4	the jakarta kelapa gading	ORG
ijtc-966	35	5	897	CARDINAL
ijtc-966	36	1	ilomata international journal of tax & accounting	ORG
ijtc-966	36	2	20 of 2008	DATE
ijtc-966	37	1	indonesian	NORP
ijtc-966	39	1	zee	ORG
ijtc-966	39	2	2002	DATE
ijtc-966	40	1	2013	DATE
ijtc-966	43	1	no.9	NORP
ijtc-966	43	2	2019	CARDINAL
ijtc-966	44	1	july 1 2021	DATE
ijtc-966	44	2	indonesia	GPE
ijtc-966	44	3	the july to december 2021	DATE
ijtc-966	44	4	2019	CARDINAL
ijtc-966	45	1	dtp	ORG
ijtc-966	45	2	23	CARDINAL
ijtc-966	46	1	yustinus prastowo	PERSON
ijtc-966	46	2	2020	DATE
ijtc-966	46	3	65 percent	PERCENT
ijtc-966	47	1	2020	DATE
ijtc-966	47	2	around 280 thousand	CARDINAL
ijtc-966	47	3	around 65 percent	PERCENT
ijtc-966	48	1	2021	CARDINAL
ijtc-966	48	2	around 127 thousand	CARDINAL
ijtc-966	48	3	the current year	DATE
ijtc-966	48	4	around 27 percent	PERCENT
ijtc-966	48	5	prastowo	PERSON
ijtc-966	48	6	the good morning	TIME
ijtc-966	48	7	indonesia	GPE
ijtc-966	48	8	metro tv	ORG
ijtc-966	48	9	wednesday	DATE
ijtc-966	48	10	18/5/2021	DATE
ijtc-966	48	11	rahmi et al.	PERSON
ijtc-966	48	12	2022	CARDINAL
ijtc-966	48	13	2016	DATE
ijtc-966	48	14	rulandari & rahmayani	ORG
ijtc-966	48	15	2023	CARDINAL
ijtc-966	49	1	covid-19	PERSON
ijtc-966	50	1	december 2020	DATE
ijtc-966	50	2	30 june 2021	DATE
ijtc-966	51	1	al.	PERSON
ijtc-966	51	2	2020	DATE
ijtc-966	52	1	khan et al.	ORG
ijtc-966	52	2	2023	CARDINAL
ijtc-966	54	1	zero	CARDINAL
ijtc-966	54	2	4.8 billion	CARDINAL
ijtc-966	55	1	every month	DATE
ijtc-966	55	2	0.5%	PERCENT
ijtc-966	56	1	23	CARDINAL
ijtc-966	56	2	monthly	DATE
ijtc-966	57	1	0.5 percent	PERCENT
ijtc-966	57	2	23	CARDINAL
ijtc-966	57	3	2018	DATE
ijtc-966	59	1	barberia et al.	ORG
ijtc-966	59	2	2022	CARDINAL
ijtc-966	59	3	2022	CARDINAL
ijtc-966	60	1	covid-19	PRODUCT
ijtc-966	60	2	the jakarta kelapa gading	ORG
ijtc-966	60	3	898	CARDINAL
ijtc-966	61	1	ilomata international journal of tax & accounting	ORG
ijtc-966	63	1	jakarta	GPE
ijtc-966	63	2	23	CARDINAL
ijtc-966	63	3	46	CARDINAL
ijtc-966	63	4	2013	DATE
ijtc-966	64	1	covid-19	PERSON
ijtc-966	64	2	the jakarta kelapa gading	ORG
ijtc-966	65	1	first	ORDINAL
ijtc-966	65	2	lili marlinah	PERSON
ijtc-966	65	3	2021	CARDINAL
ijtc-966	66	1	second	ORDINAL
ijtc-966	66	2	rafika sari	PERSON
ijtc-966	66	3	2018	DATE
ijtc-966	67	1	third	ORDINAL
ijtc-966	67	2	wikrama parahita	PERSON
ijtc-966	67	3	2021	CARDINAL
ijtc-966	67	4	covid-19	PRODUCT
ijtc-966	68	1	fourth	ORDINAL
ijtc-966	68	2	dewi noor fatikhah rokhimakhumullah	PERSON
ijtc-966	68	3	2021	CARDINAL
ijtc-966	68	4	the first quarter	DATE
ijtc-966	69	1	fifth	ORDINAL
ijtc-966	69	2	farah meivira	PERSON
ijtc-966	69	3	2020	DATE
ijtc-966	70	1	sixth	ORDINAL
ijtc-966	70	2	daniel twesige	PERSON
ijtc-966	70	3	2019	DATE
ijtc-966	70	4	rwanda	GPE
ijtc-966	70	5	ann et al.	PERSON
ijtc-966	70	6	2021	CARDINAL
ijtc-966	71	1	gonzález canché	PERSON
ijtc-966	71	2	2022	CARDINAL
ijtc-966	72	1	six	CARDINAL
ijtc-966	72	2	six	CARDINAL
ijtc-966	74	1	jakarta	GPE
ijtc-966	74	2	2013	DATE
ijtc-966	74	3	benavides & peters	ORG
ijtc-966	74	4	2015	DATE
ijtc-966	74	5	osborne et al.	PERSON
ijtc-966	74	6	2013	DATE
ijtc-966	75	1	six	CARDINAL
ijtc-966	75	2	covid-19	PERSON
ijtc-966	76	1	covid-19	PRODUCT
ijtc-966	76	2	the jakarta kelapa gading	ORG
ijtc-966	76	3	899	CARDINAL
ijtc-966	76	4	ilomata international journal of tax & accounting	ORG
ijtc-966	77	1	23	CARDINAL
ijtc-966	77	2	2018	DATE
ijtc-966	78	1	9	CARDINAL
ijtc-966	78	2	indonesian	NORP
ijtc-966	78	3	covid-19	PRODUCT
ijtc-966	78	4	30 june 2021	DATE
ijtc-966	78	5	pmk 86	DATE
ijtc-966	78	6	31 december 2020	DATE
ijtc-966	79	1	klu	ORG
ijtc-966	81	1	0.5%	PERCENT
ijtc-966	81	2	23 of 2018	DATE
ijtc-966	81	3	dtp	ORG
ijtc-966	83	1	23	CARDINAL
ijtc-966	83	2	no later than the 20th	DATE
ijtc-966	84	1	2017	CARDINAL
ijtc-966	84	2	2022	CARDINAL
ijtc-966	85	1	one	CARDINAL
ijtc-966	86	1	william n. dunn	PERSON
ijtc-966	86	2	2003	DATE
ijtc-966	89	1	dunn et al.	PERSON
ijtc-966	89	2	2013	DATE
ijtc-966	89	3	richardson	GPE
ijtc-966	89	4	2013	DATE
ijtc-966	89	5	sager, 2018	ORG
ijtc-966	91	1	william n dunn	PERSON
ijtc-966	91	2	1	CARDINAL
ijtc-966	98	1	william n dunn	PERSON
ijtc-966	98	2	2003:610	CARDINAL
ijtc-966	98	3	covid-19	PRODUCT
ijtc-966	98	4	the jakarta kelapa gading	ORG
ijtc-966	98	5	900	CARDINAL
ijtc-966	98	6	ilomata international journal of tax & accounting	ORG
ijtc-966	99	1	william n. dunn	PERSON
ijtc-966	101	1	covid-19	PERSON
ijtc-966	101	2	kpp	ORG
ijtc-966	101	3	jakarta kelapa gading	EVENT
ijtc-966	103	1	1	CARDINAL
ijtc-966	103	2	covid-19	PRODUCT
ijtc-966	103	3	2	CARDINAL
ijtc-966	103	4	3	CARDINAL
ijtc-966	103	5	4	CARDINAL
ijtc-966	103	6	dtp	ORG
ijtc-966	103	7	5	CARDINAL
ijtc-966	104	1	44	DATE
ijtc-966	104	2	86	CARDINAL
ijtc-966	104	3	110	CARDINAL
ijtc-966	104	4	9	CARDINAL
ijtc-966	104	5	82	CARDINAL
ijtc-966	104	6	william n. dunn	PERSON
ijtc-966	104	7	1	CARDINAL
ijtc-966	104	8	2	CARDINAL
ijtc-966	104	9	3	CARDINAL
ijtc-966	104	10	4	CARDINAL
ijtc-966	104	11	5	CARDINAL
ijtc-966	104	12	6	CARDINAL
ijtc-966	104	13	kpp	ORG
ijtc-966	104	14	jakarta kelapa gading	EVENT
ijtc-966	105	1	covid-19	PRODUCT
ijtc-966	105	2	the jakarta kelapa gading	ORG
ijtc-966	105	3	901	CARDINAL
ijtc-966	105	4	ilomata international journal of tax & accounting	ORG
ijtc-966	105	5	jakarta	GPE
ijtc-966	106	1	dixon & elston	ORG
ijtc-966	106	2	2019	DATE
ijtc-966	106	3	kumala et al.	PERSON
ijtc-966	106	4	2021	CARDINAL
ijtc-966	106	5	swianiewicz et al.	PERSON
ijtc-966	106	6	2019	DATE
ijtc-966	107	1	neuman	ORG
ijtc-966	107	2	4	CARDINAL
ijtc-966	107	3	four	CARDINAL
ijtc-966	109	1	the stiami institute	ORG
ijtc-966	109	2	jakarta	GPE
ijtc-966	110	1	jakarta	GPE
ijtc-966	110	2	two	CARDINAL
ijtc-966	110	3	secondary	ORDINAL
ijtc-966	111	1	jakarta	GPE
ijtc-966	112	1	6	CARDINAL
ijtc-966	113	1	1	CARDINAL
ijtc-966	113	2	6	CARDINAL
ijtc-966	114	1	1	CARDINAL
ijtc-966	114	2	2	CARDINAL
ijtc-966	115	1	1	CARDINAL
ijtc-966	115	2	2	CARDINAL
ijtc-966	116	1	1	CARDINAL
ijtc-966	116	2	2	CARDINAL
ijtc-966	117	1	covid-19	PRODUCT
ijtc-966	117	2	the jakarta kelapa gading	ORG
ijtc-966	118	1	902	CARDINAL
ijtc-966	118	2	ilomata international journal of tax & accounting	ORG
ijtc-966	118	3	1	CARDINAL
ijtc-966	118	4	2	CARDINAL
ijtc-966	119	1	1	CARDINAL
ijtc-966	119	2	2	CARDINAL
ijtc-966	119	3	covid-19	PERSON
ijtc-966	119	4	covid-19	PRODUCT
ijtc-966	120	1	1	CARDINAL
ijtc-966	120	2	2	CARDINAL
ijtc-966	120	3	covid-19	PERSON
ijtc-966	121	1	1	CARDINAL
ijtc-966	121	2	2	DATE
ijtc-966	121	3	covid-19	PERSON
ijtc-966	121	4	covid-19	PERSON
ijtc-966	122	1	1	CARDINAL
ijtc-966	122	2	2	CARDINAL
ijtc-966	123	1	1	CARDINAL
ijtc-966	123	2	2	CARDINAL
ijtc-966	123	3	indonesia	GPE
ijtc-966	123	4	covid-19	PRODUCT
ijtc-966	124	1	1	CARDINAL
ijtc-966	124	2	2	CARDINAL
ijtc-966	125	1	1	CARDINAL
ijtc-966	125	2	2	CARDINAL
ijtc-966	125	3	indonesian	NORP
ijtc-966	125	4	indonesian	NORP
ijtc-966	126	1	1	CARDINAL
ijtc-966	126	2	2	CARDINAL
ijtc-966	127	1	1	CARDINAL
ijtc-966	127	2	2	CARDINAL
ijtc-966	127	3	1	CARDINAL
ijtc-966	127	4	2	CARDINAL
ijtc-966	128	1	1	CARDINAL
ijtc-966	128	2	2	CARDINAL
ijtc-966	129	1	1	CARDINAL
ijtc-966	129	2	2	CARDINAL
ijtc-966	129	3	kpp	ORG
ijtc-966	129	4	covid-19	PRODUCT
ijtc-966	129	5	the jakarta kelapa gading	ORG
ijtc-966	130	1	903	CARDINAL
ijtc-966	131	1	ilomata international journal of tax & accounting	ORG
ijtc-966	131	2	5	CARDINAL
ijtc-966	131	3	december	DATE
ijtc-966	131	4	2020	DATE
ijtc-966	132	1	3	CARDINAL
ijtc-966	132	2	3	CARDINAL
ijtc-966	133	1	3	CARDINAL
ijtc-966	134	1	3	CARDINAL
ijtc-966	135	1	3	CARDINAL
ijtc-966	136	1	3	CARDINAL
ijtc-966	137	1	3	CARDINAL
ijtc-966	138	1	3	CARDINAL
ijtc-966	139	1	3	CARDINAL
ijtc-966	140	1	3	CARDINAL
ijtc-966	141	1	3	CARDINAL
ijtc-966	141	2	covid-19	PERSON
ijtc-966	142	1	4.5	CARDINAL
ijtc-966	142	2	6	CARDINAL
ijtc-966	143	1	4	CARDINAL
ijtc-966	143	2	5	DATE
ijtc-966	143	3	6	CARDINAL
ijtc-966	144	1	4	CARDINAL
ijtc-966	144	2	5	DATE
ijtc-966	144	3	6	CARDINAL
ijtc-966	145	1	4	CARDINAL
ijtc-966	145	2	5	DATE
ijtc-966	145	3	6	CARDINAL
ijtc-966	146	1	4	CARDINAL
ijtc-966	146	2	5	DATE
ijtc-966	146	3	6	CARDINAL
ijtc-966	147	1	4	CARDINAL
ijtc-966	147	2	5	DATE
ijtc-966	147	3	6	CARDINAL
ijtc-966	148	1	4	CARDINAL
ijtc-966	148	2	5	DATE
ijtc-966	148	3	6	CARDINAL
ijtc-966	149	1	4.5	CARDINAL
ijtc-966	149	2	6	CARDINAL
ijtc-966	149	3	every month	DATE
ijtc-966	150	1	4	CARDINAL
ijtc-966	150	2	5	DATE
ijtc-966	150	3	6	CARDINAL
ijtc-966	151	1	covid-19	PRODUCT
ijtc-966	151	2	the jakarta kelapa gading	ORG
ijtc-966	151	3	904	CARDINAL
ijtc-966	151	4	ilomata international journal of tax & accounting	ORG
ijtc-966	151	5	4	CARDINAL
ijtc-966	151	6	5	DATE
ijtc-966	151	7	6	CARDINAL
ijtc-966	152	1	4	CARDINAL
ijtc-966	152	2	5	DATE
ijtc-966	152	3	6	CARDINAL
ijtc-966	153	1	4	CARDINAL
ijtc-966	153	2	5	DATE
ijtc-966	153	3	6	CARDINAL
ijtc-966	154	1	4	CARDINAL
ijtc-966	154	2	6	DATE
ijtc-966	154	3	5	CARDINAL
ijtc-966	155	1	4	CARDINAL
ijtc-966	155	2	5	DATE
ijtc-966	155	3	6	CARDINAL
ijtc-966	155	4	covid-19	PERSON
ijtc-966	156	1	secondary	ORDINAL
ijtc-966	156	2	jakarta	GPE
ijtc-966	156	3	2018	DATE
ijtc-966	156	4	2020	DATE
ijtc-966	157	1	2018	DATE
ijtc-966	158	1	2018 2020	DATE
ijtc-966	158	2	jakarta	GPE
ijtc-966	159	1	jakarta kelapa gading	PERSON
ijtc-966	159	2	2018-2020 year	DATE
ijtc-966	159	3	non msmes msmes non msmes msmes non msmes non msmes msmes	ORG
ijtc-966	159	4	2018 75.646	DATE
ijtc-966	159	5	8.487	MONEY
ijtc-966	159	6	110,87%	PERCENT
ijtc-966	159	7	83,04%	PERCENT
ijtc-966	159	8	2019	DATE
ijtc-966	159	9	8.938	MONEY
ijtc-966	159	10	7.415 100,35%	PERCENT
ijtc-966	159	11	82,96%	PERCENT
ijtc-966	159	12	15.507	MONEY
ijtc-966	159	13	8.916	CARDINAL
ijtc-966	159	14	7.570	CARDINAL
ijtc-966	159	15	105,20%	PERCENT
ijtc-966	159	16	84,90%	PERCENT
ijtc-966	159	17	kpp	ORG
ijtc-966	159	18	jakarta kelapa gading	EVENT
ijtc-966	159	19	2018 2020	DATE
ijtc-966	160	1	2018	DATE
ijtc-966	160	2	16,518	CARDINAL
ijtc-966	161	1	2019	DATE
ijtc-966	161	2	22.24%	PERCENT
ijtc-966	161	3	14,294	CARDINAL
ijtc-966	161	4	2020	DATE
ijtc-966	161	5	12.13%	PERCENT
ijtc-966	161	6	15,507	CARDINAL
ijtc-966	162	1	100 percent	PERCENT
ijtc-966	163	1	one	CARDINAL
ijtc-966	163	2	kpp	ORG
ijtc-966	163	3	kelapa gading	PERSON
ijtc-966	164	1	jakarta	GPE
ijtc-966	165	1	covid-19	PRODUCT
ijtc-966	165	2	the jakarta kelapa gading	ORG
ijtc-966	166	1	905	CARDINAL
ijtc-966	167	1	ilomata international journal of tax & accounting	ORG
ijtc-966	167	2	jakarta	GPE
ijtc-966	167	3	tax services office	ORG
ijtc-966	167	4	2018-2020	DATE
ijtc-966	167	5	2018	DATE
ijtc-966	167	6	7.048 7.048	MONEY
ijtc-966	167	7	2019 14.294	DATE
ijtc-966	167	8	7.415	CARDINAL
ijtc-966	167	9	15.507	CARDINAL
ijtc-966	167	10	2018	DATE
ijtc-966	167	11	16,518	CARDINAL
ijtc-966	167	12	2018	DATE
ijtc-966	167	13	7,048	CARDINAL
ijtc-966	167	14	as many as 9,470	CARDINAL
ijtc-966	167	15	2019	DATE
ijtc-966	167	16	22.24%	PERCENT
ijtc-966	167	17	14,294	CARDINAL
ijtc-966	167	18	7,415	CARDINAL
ijtc-966	167	19	6,879	CARDINAL
ijtc-966	167	20	2020	DATE
ijtc-966	167	21	12.13%	PERCENT
ijtc-966	167	22	15,507	CARDINAL
ijtc-966	167	23	as many as 7,570	CARDINAL
ijtc-966	167	24	7,937	CARDINAL
ijtc-966	168	1	jakarta	GPE
ijtc-966	168	2	2020	DATE
ijtc-966	168	3	1.047	CARDINAL
ijtc-966	168	4	941 89,88%	PERCENT
ijtc-966	168	5	2.442	CARDINAL
ijtc-966	168	6	2.320	CARDINAL
ijtc-966	168	7	95,00%	PERCENT
ijtc-966	168	8	3.449	CARDINAL
ijtc-966	168	9	228	CARDINAL
ijtc-966	168	10	3.261 90%	PERCENT
ijtc-966	169	1	2,442	CARDINAL
ijtc-966	169	2	1,047	CARDINAL
ijtc-966	170	1	106	CARDINAL
ijtc-966	170	2	122	CARDINAL
ijtc-966	170	3	89.88%	PERCENT
ijtc-966	171	1	95%	PERCENT
ijtc-966	172	1	covid-19	PERSON
ijtc-966	172	2	the kelapa gading kpp one	ORG
ijtc-966	172	3	wilian n. dunn's	PERSON
ijtc-966	172	4	6 (	CARDINAL
ijtc-966	172	5	six	CARDINAL
ijtc-966	172	6	1	CARDINAL
ijtc-966	172	7	2	CARDINAL
ijtc-966	172	8	covid-19	PRODUCT
ijtc-966	172	9	the jakarta kelapa gading	ORG
ijtc-966	172	10	906	CARDINAL
ijtc-966	172	11	ilomata international journal of tax & accounting	ORG
ijtc-966	172	12	3	CARDINAL
ijtc-966	172	13	4	CARDINAL
ijtc-966	172	14	5	CARDINAL
ijtc-966	172	15	6	CARDINAL
ijtc-966	172	16	covid-19	PRODUCT
ijtc-966	172	17	djp	ORG
ijtc-966	176	1	15,507	CARDINAL
ijtc-966	176	2	3,449	CARDINAL
ijtc-966	176	3	around 22%	PERCENT
ijtc-966	176	4	3,261	CARDINAL
ijtc-966	176	5	around 21%	PERCENT
ijtc-966	179	1	3	CARDINAL
ijtc-966	179	2	one	CARDINAL
ijtc-966	182	1	one	CARDINAL
ijtc-966	185	1	1	CARDINAL
ijtc-966	185	2	2	DATE
ijtc-966	185	3	indonesia	GPE
ijtc-966	185	4	indonesia	GPE
ijtc-966	186	1	every month	DATE
ijtc-966	187	1	covid-19	PRODUCT
ijtc-966	187	2	the jakarta kelapa gading	ORG
ijtc-966	187	3	907	CARDINAL
ijtc-966	187	4	ilomata international journal of tax & accounting	ORG
ijtc-966	189	1	one	CARDINAL
ijtc-966	191	1	3	CARDINAL
ijtc-966	191	2	1	CARDINAL
ijtc-966	191	3	2	CARDINAL
ijtc-966	192	1	covid-19	PERSON
ijtc-966	200	1	2	CARDINAL
ijtc-966	201	1	23	CARDINAL
ijtc-966	201	2	2.4 trillion	CARDINAL
ijtc-966	203	1	covid-19	PRODUCT
ijtc-966	203	2	the jakarta kelapa gading	ORG
ijtc-966	203	3	908	CARDINAL
ijtc-966	203	4	ilomata international journal of tax & accounting	ORG
ijtc-966	204	1	covid-19	PRODUCT
ijtc-966	207	1	1	CARDINAL
ijtc-966	207	2	2	CARDINAL
ijtc-966	208	1	f.	PERSON
ijtc-966	210	1	indonesia	GPE
ijtc-966	210	2	covid-19	PRODUCT
ijtc-966	212	1	kpp	ORG
ijtc-966	212	2	jakarta kelapa gading	EVENT
ijtc-966	213	1	23	CARDINAL
ijtc-966	213	2	dtp	ORG
ijtc-966	213	3	kpp	ORG
ijtc-966	213	4	kelapa gading	PERSON
ijtc-966	215	1	covid-19	PRODUCT
ijtc-966	215	2	the jakarta kelapa gading	ORG
ijtc-966	216	1	909	CARDINAL
ijtc-966	216	2	ilomata international journal of tax & accounting	ORG
ijtc-966	217	1	sket	PERSON
ijtc-966	223	1	kpp	ORG
ijtc-966	223	2	kelapa gading	PERSON
ijtc-966	223	3	c. ar's	PERSON
ijtc-966	223	4	december	DATE
ijtc-966	223	5	2020	DATE
ijtc-966	224	1	kpp	ORG
ijtc-966	224	2	kelapa gading	PERSON
ijtc-966	226	1	annual	DATE
ijtc-966	228	1	1	CARDINAL
ijtc-966	228	2	william n. dunn's	PERSON
ijtc-966	228	3	6	CARDINAL
ijtc-966	229	1	2	CARDINAL
ijtc-966	232	1	covid-19	PRODUCT
ijtc-966	232	2	the jakarta kelapa gading	ORG
ijtc-966	232	3	910	CARDINAL
ijtc-966	232	4	ilomata international journal of tax & accounting	ORG
ijtc-966	233	1	3	CARDINAL
ijtc-966	233	2	december	DATE
ijtc-966	233	3	2020	DATE
ijtc-966	234	1	a.	PERSON
ijtc-966	237	1	afonso	PERSON
ijtc-966	237	2	w. b.	PERSON
ijtc-966	237	3	2013	DATE
ijtc-966	239	1	36(11	CARDINAL
ijtc-966	239	2	768–779	DATE
ijtc-966	240	1	s.	PERSON
ijtc-966	240	2	j., & vongurai	ORG
ijtc-966	240	3	r.	PERSON
ijtc-966	240	4	2021	CARDINAL
ijtc-966	241	1	phnom penh	GPE
ijtc-966	241	2	cambodia	GPE
ijtc-966	242	1	the journal of asian finance	ORG
ijtc-966	242	2	8(7	CARDINAL
ijtc-966	242	3	79–90	CARDINAL
ijtc-966	243	1	https://doi.org/10.13106/jafeb.2021.vol8.no7.0079 barberia	PERSON
ijtc-966	243	2	l. g.	PERSON
ijtc-966	243	3	de p. moreira	PERSON
ijtc-966	243	4	n.	PERSON
ijtc-966	243	5	kemp	GPE
ijtc-966	243	6	b.	PERSON
ijtc-966	243	7	de sousa mascena	PERSON
ijtc-966	243	8	m. a.	PERSON
ijtc-966	243	9	zamudio	ORG
ijtc-966	243	10	m.,	PERSON
ijtc-966	243	11	rosa	GPE
ijtc-966	243	12	i. s. c.	PERSON
ijtc-966	243	13	de j. carvalho	PERSON
ijtc-966	243	14	r., & sousa	ORG
ijtc-966	243	15	t. c. m.	PERSON
ijtc-966	243	16	2022	CARDINAL
ijtc-966	244	1	covid-19	ORG
ijtc-966	244	2	são paulo	GPE
ijtc-966	244	3	brazil	GPE
ijtc-966	245	1	7(1	CARDINAL
ijtc-966	246	1	https://doi.org/10.1186/s41256-022-00260-4 benavides	PERSON
ijtc-966	246	2	a. d.	PERSON
ijtc-966	246	3	e. (	ORG
ijtc-966	246	4	2015	CARDINAL
ijtc-966	248	1	38(5	CARDINAL
ijtc-966	248	2	335–345	CARDINAL
ijtc-966	248	3	r., & elston	ORG
ijtc-966	248	4	t.	GPE
ijtc-966	248	5	2019	CARDINAL
ijtc-966	250	1	english	NORP
ijtc-966	251	1	39(1	CARDINAL
ijtc-966	251	2	26–36	CARDINAL
ijtc-966	252	1	https://doi.org/10.1080/09540962.2019.1537704 drucker	PERSON
ijtc-966	252	2	j.	PERSON
ijtc-966	252	3	r.	NORP
ijtc-966	252	4	merriman	PERSON
ijtc-966	252	5	d., & weber	ORG
ijtc-966	252	6	r.	PERSON
ijtc-966	252	7	2020	DATE
ijtc-966	254	1	81	DATE
ijtc-966	255	1	https://doi.org/10.1016/j.regsciurbeco.2019.103498 dunn	PERSON
ijtc-966	255	2	j. r.	PERSON
ijtc-966	255	3	van der meulen	PERSON
ijtc-966	255	4	2013	DATE
ijtc-966	256	1	first	ORDINAL
ijtc-966	256	2	covid-19	PRODUCT
ijtc-966	256	3	the jakarta kelapa gading	ORG
ijtc-966	256	4	911	CARDINAL
ijtc-966	256	5	ilomata international journal of tax & accounting	ORG
ijtc-966	257	1	36(1	CARDINAL
ijtc-966	257	2	184–190	CARDINAL
ijtc-966	258	1	2002	DATE
ijtc-966	260	1	415–428	CARDINAL
ijtc-966	261	1	https://www.scopus.com/inward/record.uri?eid=2-s2.00036309661&partnerid=40&md5=ad43a92e1553bfbc00f9410373f524f4 estrada	PERSON
ijtc-966	261	2	m. a. r.	PERSON
ijtc-966	261	3	koutrunas	GPE
ijtc-966	261	4	e., & lee	ORG
ijtc-966	261	5	2020	DATE
ijtc-966	262	1	covid-19	PRODUCT
ijtc-966	263	1	national tax journal	ORG
ijtc-966	264	1	gonzález canché	PERSON
ijtc-966	264	2	m. s.	PERSON
ijtc-966	264	3	2022	CARDINAL
ijtc-966	265	1	irs	ORG
ijtc-966	266	1	63(6	CARDINAL
ijtc-966	266	2	933–986	CARDINAL
ijtc-966	267	1	e., & dantas	ORG
ijtc-966	267	2	r.	NORP
ijtc-966	267	3	2022	CARDINAL
ijtc-966	269	1	95	CARDINAL
ijtc-966	270	1	https://doi.org/10.1016/j.regsciurbeco.2022.103800 kasami	DATE
ijtc-966	270	2	s.	PERSON
ijtc-966	270	3	2021	CARDINAL
ijtc-966	271	1	sumbang village	GPE
ijtc-966	272	1	bojonegoro regency).scientific journal of state administration	ORG
ijtc-966	272	2	30–34	CARDINAL
ijtc-966	273	1	khan	GPE
ijtc-966	273	2	s.	GPE
ijtc-966	273	3	khan	GPE
ijtc-966	273	4	m. k.	PERSON
ijtc-966	273	5	khan	GPE
ijtc-966	273	6	r.	NORP
ijtc-966	273	7	2023	CARDINAL
ijtc-966	275	1	105(4	DATE
ijtc-966	275	2	811–830	CARDINAL
ijtc-966	276	1	kovac	PERSON
ijtc-966	276	2	p., & klun	ORG
ijtc-966	276	3	m.	PERSON
ijtc-966	276	4	2021	CARDINAL
ijtc-966	277	1	the slovenian tax administration	ORG
ijtc-966	277	2	covid-19	PERSON
ijtc-966	278	1	europe	LOC
ijtc-966	278	2	23(4	CARDINAL
ijtc-966	278	3	234–250	CARDINAL
ijtc-966	279	1	kumala	GPE
ijtc-966	279	2	r.	NORP
ijtc-966	279	3	harjo	GPE
ijtc-966	279	4	d.	NORP
ijtc-966	280	1	2021	CARDINAL
ijtc-966	281	1	mainita	PERSON
ijtc-966	281	2	south bekasi	GPE
ijtc-966	281	3	8	CARDINAL
ijtc-966	281	4	2	CARDINAL
ijtc-966	283	1	liu	PERSON
ijtc-966	283	2	2020	DATE
ijtc-966	284	1	china	GPE
ijtc-966	285	1	43(12	CARDINAL
ijtc-966	285	2	3340–3356	CARDINAL
ijtc-966	286	1	m. g.	PERSON
ijtc-966	286	2	agu	ORG
ijtc-966	286	3	c. o.	PERSON
ijtc-966	286	4	e.	PERSON
ijtc-966	286	5	2022	CARDINAL
ijtc-966	287	1	nigerian	NORP
ijtc-966	287	2	covid-19	PERSON
ijtc-966	288	1	14(1	CARDINAL
ijtc-966	288	2	69–85	CARDINAL
ijtc-966	289	1	https://doi.org/10.1002/pop4.332 okafor	PERSON
ijtc-966	289	2	l. e., bhattacharya	PERSON
ijtc-966	289	3	m., & apergis	ORG
ijtc-966	289	4	2020	DATE
ijtc-966	291	1	114–145	CARDINAL
ijtc-966	292	1	https://doi.org/10.1111/twec.12848 osborne	PERSON
ijtc-966	292	2	s. p.	PERSON
ijtc-966	292	3	radnor	GPE
ijtc-966	292	4	z., & nasi	ORG
ijtc-966	292	5	2013	DATE
ijtc-966	295	1	american review of public administration	ORG
ijtc-966	295	2	43(2	CARDINAL
ijtc-966	295	3	135–158	CARDINAL
ijtc-966	296	1	covid-19	PRODUCT
ijtc-966	296	2	the jakarta kelapa gading	ORG
ijtc-966	296	3	912	CARDINAL
ijtc-966	296	4	ilomata international journal of tax & accounting	ORG
ijtc-966	296	5	selvi	GPE
ijtc-966	296	6	s., & purwaningtyas	ORG
ijtc-966	296	7	a. s.	PERSON
ijtc-966	296	8	2022	CARDINAL
ijtc-966	297	1	pentahelix	PERSON
ijtc-966	298	1	ilomata international journal of tax and accounting	ORG
ijtc-966	298	2	3(4	CARDINAL
ijtc-966	298	3	351–358	CARDINAL
ijtc-966	299	1	https://doi.org/10.52728/ijtc.v3i4.562 raut	PERSON
ijtc-966	299	2	r. d.	PERSON
ijtc-966	299	3	gardas	NORP
ijtc-966	299	4	b. b.	PERSON
ijtc-966	299	5	jha	PERSON
ijtc-966	299	6	m. k.	PERSON
ijtc-966	299	7	2017	CARDINAL
ijtc-966	301	1	28(2	GPE
ijtc-966	301	2	125–141	CARDINAL
ijtc-966	303	1	2016	CARDINAL
ijtc-966	304	1	annual	DATE
ijtc-966	305	1	jurnal ilmiah mahasiswa feb,	ORG
ijtc-966	305	2	4(2	CARDINAL
ijtc-966	306	1	richardson	PERSON
ijtc-966	306	2	l.	GPE
ijtc-966	306	3	2013	DATE
ijtc-966	308	1	47(4	CARDINAL
ijtc-966	308	2	483–500	CARDINAL
ijtc-966	309	1	rulandari	ORG
ijtc-966	309	2	n., & rahmayani	ORG
ijtc-966	309	3	s.	PERSON
ijtc-966	309	4	2023	CARDINAL
ijtc-966	310	1	article 17 of the law on cost of goods sold	LAW
ijtc-966	310	2	one	CARDINAL
ijtc-966	311	1	ilomata international journal of tax and accounting	ORG
ijtc-966	311	2	4(3	CARDINAL
ijtc-966	311	3	407–437	CARDINAL
ijtc-966	312	1	https://doi.org/10.52728/ijtc.v4i3.861 sager	PERSON
ijtc-966	312	2	2018	DATE
ijtc-966	314	1	69	CARDINAL
ijtc-966	314	2	125–129	DATE
ijtc-966	315	1	m., aleta, a.	PERSON
ijtc-966	315	2	m., & moreno	ORG
ijtc-966	315	3	2021	CARDINAL
ijtc-966	316	1	covid-19	ORG
ijtc-966	317	1	3(112	CARDINAL
ijtc-966	318	1	https://doi.org/10.1017/dap.2021.25 sudrajat	ORG
ijtc-966	318	2	a.	PERSON
ijtc-966	318	3	megawati	PERSON
ijtc-966	318	4	l., & munasto	ORG
ijtc-966	318	5	2022	CARDINAL
ijtc-966	320	1	23(190	CARDINAL
ijtc-966	320	2	355–361	CARDINAL
ijtc-966	321	1	w.	PERSON
ijtc-966	321	2	z.	PERSON
ijtc-966	321	3	2021	CARDINAL
ijtc-966	322	1	china	GPE
ijtc-966	323	1	switzerland	GPE
ijtc-966	323	2	13(21	CARDINAL
ijtc-966	325	1	kurniewicz, a., & kalcheva	ORG
ijtc-966	325	2	d.	PERSON
ijtc-966	325	3	2019	DATE
ijtc-966	326	1	poland	GPE
ijtc-966	326	2	bulgaria	GPE
ijtc-966	326	3	journal of comparative	ORG
ijtc-966	326	4	21(5	CARDINAL
ijtc-966	326	5	463–480	CARDINAL
ijtc-966	327	1	j. c., & lombardi	PERSON
ijtc-966	327	2	d. r.	NORP
ijtc-966	327	3	2020	DATE
ijtc-966	328	1	covid-19	PERSON
ijtc-966	329	1	343–347	CARDINAL
ijtc-966	330	1	https://doi.org/10.1080/10580530.2020.1820639 xiao	PERSON
ijtc-966	330	2	2021	CARDINAL
ijtc-966	331	1	covid-19	ORG
ijtc-966	331	2	china	GPE
ijtc-966	332	1	12(2	DATE
ijtc-966	332	2	59–77	CARDINAL
ijtc-966	333	1	https://doi.org/10.5897/jat2020.0436	PERSON