id	sid	tid	token	lemma	pos
gp-312	1	1	1158	1158	NUM
gp-312	1	2	american	american	ADJ
gp-312	1	3	journal	journal	PROPN
gp-312	1	4	of	of	ADP
gp-312	1	5	economic	economic	ADJ
gp-312	1	6	and	and	CCONJ
gp-312	1	7	management	management	NOUN
gp-312	1	8	business	business	NOUN
gp-312	1	9	e	e	NOUN
gp-312	1	10	-	-	NOUN
gp-312	1	11	issn	issn	ADJ
gp-312	1	12	:	:	PUNCT
gp-312	1	13	2835	2835	NUM
gp-312	1	14	-	-	SYM
gp-312	1	15	5199	5199	NUM
gp-312	1	16	vol	vol	NOUN
gp-312	1	17	.	.	PROPN
gp-312	1	18	4	4	NUM
gp-312	1	19	no	no	NOUN
gp-312	1	20	.	.	NOUN
gp-312	1	21	8	8	NUM
gp-312	1	22	august	august	PROPN
gp-312	1	23	2025	2025	NUM
gp-312	1	24	the	the	DET
gp-312	1	25	effect	effect	NOUN
gp-312	1	26	of	of	ADP
gp-312	1	27	the	the	DET
gp-312	1	28	implementation	implementation	NOUN
gp-312	1	29	of	of	ADP
gp-312	1	30	tax	tax	NOUN
gp-312	1	31	extension	extension	NOUN
gp-312	1	32	,	,	PUNCT
gp-312	1	33	tax	tax	NOUN
gp-312	1	34	intent	intent	NOUN
gp-312	1	35	,	,	PUNCT
gp-312	1	36	and	and	CCONJ
gp-312	1	37	tax	tax	NOUN
gp-312	1	38	audit	audit	NOUN
gp-312	1	39	on	on	ADP
gp-312	1	40	tax	tax	NOUN
gp-312	1	41	revenue	revenue	NOUN
gp-312	1	42	at	at	ADP
gp-312	1	43	kpp	kpp	PROPN
gp-312	1	44	bengkulu	bengkulu	VERB
gp-312	1	45	muhammad	muhammad	PROPN
gp-312	1	46	ghufran	ghufran	PROPN
gp-312	1	47	fadli1	fadli1	NOUN
gp-312	1	48	,	,	PUNCT
gp-312	1	49	danang	danang	PROPN
gp-312	1	50	adi	adi	PROPN
gp-312	1	51	putra2	putra2	PROPN
gp-312	1	52	universitas	universita	NOUN
gp-312	1	53	bengkulu	bengkulu	VERB
gp-312	1	54	,	,	PUNCT
gp-312	1	55	indonesia	indonesia	PROPN
gp-312	1	56	email	email	NOUN
gp-312	1	57	:	:	PUNCT
gp-312	1	58	ghufranfadli65338@gmail.com	ghufranfadli65338@gmail.com	NOUN
gp-312	1	59	and	and	CCONJ
gp-312	1	60	danangadiputra@unib.ac.id	danangadiputra@unib.ac.id	NOUN
gp-312	1	61	abstract	abstract	NOUN
gp-312	1	62	the	the	DET
gp-312	1	63	purpose	purpose	NOUN
gp-312	1	64	of	of	ADP
gp-312	1	65	this	this	DET
gp-312	1	66	study	study	NOUN
gp-312	1	67	is	be	AUX
gp-312	1	68	to	to	PART
gp-312	1	69	determine	determine	VERB
gp-312	1	70	the	the	DET
gp-312	1	71	effect	effect	NOUN
gp-312	1	72	of	of	ADP
gp-312	1	73	the	the	DET
gp-312	1	74	implementation	implementation	NOUN
gp-312	1	75	of	of	ADP
gp-312	1	76	tax	tax	NOUN
gp-312	1	77	extension	extension	NOUN
gp-312	1	78	,	,	PUNCT
gp-312	1	79	tax	tax	NOUN
gp-312	1	80	intensification	intensification	NOUN
gp-312	1	81	and	and	CCONJ
gp-312	1	82	tax	tax	NOUN
gp-312	1	83	audit	audit	NOUN
gp-312	1	84	on	on	ADP
gp-312	1	85	tax	tax	NOUN
gp-312	1	86	revenue	revenue	NOUN
gp-312	1	87	at	at	ADP
gp-312	1	88	kpp	kpp	PROPN
gp-312	1	89	pratama	pratama	NOUN
gp-312	1	90	bengkulu	bengkulu	VERB
gp-312	1	91	.	.	PUNCT
gp-312	2	1	the	the	DET
gp-312	2	2	sampling	sample	VERB
gp-312	2	3	method	method	NOUN
gp-312	2	4	uses	use	VERB
gp-312	2	5	purposive	purposive	ADJ
gp-312	2	6	sampling	sampling	NOUN
gp-312	2	7	.	.	PUNCT
gp-312	3	1	the	the	DET
gp-312	3	2	analysis	analysis	NOUN
gp-312	3	3	technique	technique	NOUN
gp-312	3	4	used	use	VERB
gp-312	3	5	is	be	AUX
gp-312	3	6	multiple	multiple	ADJ
gp-312	3	7	linear	linear	ADJ
gp-312	3	8	regression	regression	NOUN
gp-312	3	9	analysis	analysis	NOUN
gp-312	3	10	.	.	PUNCT
gp-312	4	1	the	the	DET
gp-312	4	2	respondents	respondent	NOUN
gp-312	4	3	in	in	ADP
gp-312	4	4	this	this	DET
gp-312	4	5	study	study	NOUN
gp-312	4	6	are	be	AUX
gp-312	4	7	tax	tax	NOUN
gp-312	4	8	employees	employee	NOUN
gp-312	4	9	or	or	CCONJ
gp-312	4	10	fiscal	fiscal	ADJ
gp-312	4	11	officers	officer	NOUN
gp-312	4	12	who	who	PRON
gp-312	4	13	work	work	VERB
gp-312	4	14	at	at	ADP
gp-312	4	15	kpp	kpp	PROPN
gp-312	4	16	pratama	pratama	NOUN
gp-312	4	17	bengkulu	bengkulu	VERB
gp-312	4	18	,	,	PUNCT
gp-312	4	19	namely	namely	ADV
gp-312	4	20	kpp	kpp	X
gp-312	4	21	pratama	pratama	NOUN
gp-312	4	22	bengkulu	bengkulu	VERB
gp-312	4	23	one	one	NUM
gp-312	4	24	,	,	PUNCT
gp-312	4	25	kpp	kpp	PROPN
gp-312	4	26	pratama	pratama	NOUN
gp-312	4	27	bengkulu	bengkulu	VERB
gp-312	4	28	dua	dua	PROPN
gp-312	4	29	and	and	CCONJ
gp-312	4	30	kpp	kpp	PROPN
gp-312	4	31	pratama	pratama	NOUN
gp-312	4	32	curup	curup	NOUN
gp-312	4	33	.	.	PUNCT
gp-312	5	1	in	in	ADP
gp-312	5	2	this	this	DET
gp-312	5	3	study	study	NOUN
gp-312	5	4	,	,	PUNCT
gp-312	5	5	45	45	NUM
gp-312	5	6	respondents	respondent	NOUN
gp-312	5	7	were	be	AUX
gp-312	5	8	obtained	obtain	VERB
gp-312	5	9	who	who	PRON
gp-312	5	10	were	be	AUX
gp-312	5	11	tax	tax	NOUN
gp-312	5	12	employees	employee	NOUN
gp-312	5	13	from	from	ADP
gp-312	5	14	kpp	kpp	PROPN
gp-312	5	15	pratama	pratama	NOUN
gp-312	5	16	in	in	ADP
gp-312	5	17	bengkulu	bengkulu	VERB
gp-312	5	18	province	province	NOUN
gp-312	5	19	.	.	PUNCT
gp-312	6	1	the	the	DET
gp-312	6	2	results	result	NOUN
gp-312	6	3	of	of	ADP
gp-312	6	4	the	the	DET
gp-312	6	5	study	study	NOUN
gp-312	6	6	show	show	VERB
gp-312	6	7	that	that	SCONJ
gp-312	6	8	extensification	extensification	NOUN
gp-312	6	9	,	,	PUNCT
gp-312	6	10	intentionation	intentionation	NOUN
gp-312	6	11	and	and	CCONJ
gp-312	6	12	tax	tax	NOUN
gp-312	6	13	audit	audit	NOUN
gp-312	6	14	have	have	VERB
gp-312	6	15	a	a	DET
gp-312	6	16	positive	positive	ADJ
gp-312	6	17	effect	effect	NOUN
gp-312	6	18	on	on	ADP
gp-312	6	19	tax	tax	NOUN
gp-312	6	20	revenue	revenue	NOUN
gp-312	6	21	.	.	PUNCT
gp-312	7	1	this	this	PRON
gp-312	7	2	shows	show	VERB
gp-312	7	3	that	that	SCONJ
gp-312	7	4	the	the	PRON
gp-312	7	5	higher	high	ADJ
gp-312	7	6	the	the	DET
gp-312	7	7	extensification	extensification	NOUN
gp-312	7	8	,	,	PUNCT
gp-312	7	9	the	the	DET
gp-312	7	10	intentionation	intentionation	NOUN
gp-312	7	11	and	and	CCONJ
gp-312	7	12	the	the	DET
gp-312	7	13	tax	tax	NOUN
gp-312	7	14	audit	audit	NOUN
gp-312	7	15	can	can	AUX
gp-312	7	16	increase	increase	VERB
gp-312	7	17	tax	tax	NOUN
gp-312	7	18	revenue	revenue	NOUN
gp-312	7	19	.	.	PUNCT
gp-312	8	1	for	for	ADP
gp-312	8	2	further	further	ADJ
gp-312	8	3	research	research	NOUN
gp-312	8	4	,	,	PUNCT
gp-312	8	5	they	they	PRON
gp-312	8	6	can	can	AUX
gp-312	8	7	contact	contact	VERB
gp-312	8	8	back	back	ADV
gp-312	8	9	and	and	CCONJ
gp-312	8	10	provide	provide	VERB
gp-312	8	11	a	a	DET
gp-312	8	12	deadline	deadline	NOUN
gp-312	8	13	to	to	ADP
gp-312	8	14	respondents	respondent	NOUN
gp-312	8	15	as	as	ADP
gp-312	8	16	a	a	DET
gp-312	8	17	deadline	deadline	NOUN
gp-312	8	18	for	for	ADP
gp-312	8	19	filling	fill	VERB
gp-312	8	20	out	out	ADP
gp-312	8	21	the	the	DET
gp-312	8	22	questionnaire	questionnaire	NOUN
gp-312	8	23	.	.	PUNCT
gp-312	9	1	so	so	SCONJ
gp-312	9	2	that	that	SCONJ
gp-312	9	3	the	the	DET
gp-312	9	4	results	result	NOUN
gp-312	9	5	of	of	ADP
gp-312	9	6	the	the	DET
gp-312	9	7	research	research	NOUN
gp-312	9	8	can	can	AUX
gp-312	9	9	be	be	AUX
gp-312	9	10	received	receive	VERB
gp-312	9	11	by	by	ADP
gp-312	9	12	the	the	DET
gp-312	9	13	researcher	researcher	NOUN
gp-312	9	14	on	on	ADP
gp-312	9	15	time	time	NOUN
gp-312	9	16	.	.	PUNCT
gp-312	10	1	keywords	keyword	NOUN
gp-312	10	2	:	:	PUNCT
gp-312	10	3	tax	tax	NOUN
gp-312	10	4	extensification	extensification	NOUN
gp-312	10	5	,	,	PUNCT
gp-312	10	6	tax	tax	NOUN
gp-312	10	7	intent	intent	NOUN
gp-312	10	8	,	,	PUNCT
gp-312	10	9	tax	tax	NOUN
gp-312	10	10	audit	audit	NOUN
gp-312	10	11	,	,	PUNCT
gp-312	10	12	tax	tax	NOUN
gp-312	10	13	revenue	revenue	NOUN
gp-312	10	14	introduction	introduction	NOUN
gp-312	10	15	national	national	PROPN
gp-312	10	16	development	development	NOUN
gp-312	10	17	carried	carry	VERB
gp-312	10	18	out	out	ADP
gp-312	10	19	in	in	ADP
gp-312	10	20	indonesia	indonesia	PROPN
gp-312	10	21	is	be	AUX
gp-312	10	22	development	development	NOUN
gp-312	10	23	that	that	PRON
gp-312	10	24	is	be	AUX
gp-312	10	25	carried	carry	VERB
gp-312	10	26	out	out	ADP
gp-312	10	27	continuously	continuously	ADV
gp-312	10	28	and	and	CCONJ
gp-312	10	29	continuously	continuously	ADV
gp-312	10	30	with	with	ADP
gp-312	10	31	the	the	DET
gp-312	10	32	aim	aim	NOUN
gp-312	10	33	of	of	ADP
gp-312	10	34	improving	improve	VERB
gp-312	10	35	the	the	DET
gp-312	10	36	welfare	welfare	NOUN
gp-312	10	37	and	and	CCONJ
gp-312	10	38	prosperity	prosperity	NOUN
gp-312	10	39	of	of	ADP
gp-312	10	40	its	its	PRON
gp-312	10	41	people	people	NOUN
gp-312	10	42	.	.	PUNCT
gp-312	11	1	in	in	ADP
gp-312	11	2	order	order	NOUN
gp-312	11	3	to	to	PART
gp-312	11	4	realize	realize	VERB
gp-312	11	5	these	these	DET
gp-312	11	6	goals	goal	NOUN
gp-312	11	7	,	,	PUNCT
gp-312	11	8	attention	attention	NOUN
gp-312	11	9	is	be	AUX
gp-312	11	10	needed	need	VERB
gp-312	11	11	to	to	ADP
gp-312	11	12	the	the	DET
gp-312	11	13	revenues	revenue	NOUN
gp-312	11	14	that	that	PRON
gp-312	11	15	can	can	AUX
gp-312	11	16	be	be	AUX
gp-312	11	17	used	use	VERB
gp-312	11	18	for	for	ADP
gp-312	11	19	national	national	ADJ
gp-312	11	20	development	development	NOUN
gp-312	11	21	.	.	PUNCT
gp-312	12	1	one	one	NUM
gp-312	12	2	of	of	ADP
gp-312	12	3	the	the	DET
gp-312	12	4	country	country	NOUN
gp-312	12	5	's	's	PART
gp-312	12	6	largest	large	ADJ
gp-312	12	7	forms	form	NOUN
gp-312	12	8	of	of	ADP
gp-312	12	9	revenue	revenue	NOUN
gp-312	12	10	comes	come	VERB
gp-312	12	11	from	from	ADP
gp-312	12	12	taxes	taxis	NOUN
gp-312	12	13	.	.	PUNCT
gp-312	13	1	in	in	ADP
gp-312	13	2	indonesia	indonesia	PROPN
gp-312	13	3	alone	alone	ADV
gp-312	13	4	,	,	PUNCT
gp-312	13	5	more	more	ADJ
gp-312	13	6	than	than	ADP
gp-312	13	7	80	80	NUM
gp-312	13	8	%	%	NOUN
gp-312	13	9	of	of	ADP
gp-312	13	10	state	state	NOUN
gp-312	13	11	revenue	revenue	NOUN
gp-312	13	12	comes	come	VERB
gp-312	13	13	from	from	ADP
gp-312	13	14	taxes	taxis	NOUN
gp-312	13	15	(	(	PUNCT
gp-312	13	16	masril	masril	NOUN
gp-312	13	17	,	,	PUNCT
gp-312	13	18	2021	2021	NUM
gp-312	13	19	)	)	PUNCT
gp-312	13	20	.	.	PUNCT
gp-312	14	1	taxes	taxis	NOUN
gp-312	14	2	have	have	VERB
gp-312	14	3	an	an	DET
gp-312	14	4	important	important	ADJ
gp-312	14	5	role	role	NOUN
gp-312	14	6	in	in	ADP
gp-312	14	7	national	national	ADJ
gp-312	14	8	development	development	NOUN
gp-312	14	9	because	because	SCONJ
gp-312	14	10	taxes	taxis	NOUN
gp-312	14	11	are	be	AUX
gp-312	14	12	a	a	DET
gp-312	14	13	source	source	NOUN
gp-312	14	14	of	of	ADP
gp-312	14	15	state	state	NOUN
gp-312	14	16	revenue	revenue	NOUN
gp-312	14	17	obtained	obtain	VERB
gp-312	14	18	from	from	ADP
gp-312	14	19	the	the	DET
gp-312	14	20	participation	participation	NOUN
gp-312	14	21	of	of	ADP
gp-312	14	22	the	the	DET
gp-312	14	23	people	people	NOUN
gp-312	14	24	,	,	PUNCT
gp-312	14	25	where	where	SCONJ
gp-312	14	26	the	the	DET
gp-312	14	27	regulations	regulation	NOUN
gp-312	14	28	for	for	ADP
gp-312	14	29	the	the	DET
gp-312	14	30	imposition	imposition	NOUN
gp-312	14	31	of	of	ADP
gp-312	14	32	taxes	taxis	NOUN
gp-312	14	33	are	be	AUX
gp-312	14	34	regulated	regulate	VERB
gp-312	14	35	in	in	ADP
gp-312	14	36	article	article	NOUN
gp-312	14	37	23a	23a	NOUN
gp-312	14	38	of	of	ADP
gp-312	14	39	the	the	DET
gp-312	14	40	1945	1945	NUM
gp-312	14	41	constitution	constitution	NOUN
gp-312	14	42	which	which	PRON
gp-312	14	43	reads	read	VERB
gp-312	14	44	"	"	PUNCT
gp-312	14	45	taxes	taxis	NOUN
gp-312	14	46	and	and	CCONJ
gp-312	14	47	other	other	ADJ
gp-312	14	48	levies	levy	NOUN
gp-312	14	49	that	that	PRON
gp-312	14	50	are	be	AUX
gp-312	14	51	coercive	coercive	ADJ
gp-312	14	52	for	for	SCONJ
gp-312	14	53	state	state	NOUN
gp-312	14	54	purposes	purpose	NOUN
gp-312	14	55	are	be	AUX
gp-312	14	56	regulated	regulate	VERB
gp-312	14	57	by	by	ADP
gp-312	14	58	law	law	NOUN
gp-312	14	59	"	"	PUNCT
gp-312	14	60	.	.	PUNCT
gp-312	15	1	taxes	taxis	NOUN
gp-312	15	2	are	be	AUX
gp-312	15	3	used	use	VERB
gp-312	15	4	by	by	ADP
gp-312	15	5	the	the	DET
gp-312	15	6	government	government	NOUN
gp-312	15	7	to	to	PART
gp-312	15	8	carry	carry	VERB
gp-312	15	9	out	out	ADP
gp-312	15	10	state	state	NOUN
gp-312	15	11	responsibilities	responsibility	NOUN
gp-312	15	12	and	and	CCONJ
gp-312	15	13	have	have	VERB
gp-312	15	14	a	a	DET
gp-312	15	15	great	great	ADJ
gp-312	15	16	influence	influence	NOUN
gp-312	15	17	in	in	ADP
gp-312	15	18	regulating	regulate	VERB
gp-312	15	19	,	,	PUNCT
gp-312	15	20	stabilizing	stabilize	VERB
gp-312	15	21	and	and	CCONJ
gp-312	15	22	developing	develop	VERB
gp-312	15	23	economic	economic	ADJ
gp-312	15	24	activities	activity	NOUN
gp-312	15	25	in	in	ADP
gp-312	15	26	a	a	DET
gp-312	15	27	country	country	NOUN
gp-312	15	28	(	(	PUNCT
gp-312	15	29	stuart	stuart	PROPN
gp-312	15	30	scott	scott	PROPN
gp-312	15	31	,	,	PUNCT
gp-312	15	32	2020	2020	NUM
gp-312	15	33	)	)	PUNCT
gp-312	15	34	.	.	PUNCT
gp-312	16	1	in	in	ADP
gp-312	16	2	2023	2023	NUM
gp-312	16	3	,	,	PUNCT
gp-312	16	4	the	the	DET
gp-312	16	5	regional	regional	ADJ
gp-312	16	6	office	office	NOUN
gp-312	16	7	of	of	ADP
gp-312	16	8	the	the	DET
gp-312	16	9	directorate	directorate	ADJ
gp-312	16	10	general	general	NOUN
gp-312	16	11	of	of	ADP
gp-312	16	12	taxes	taxis	NOUN
gp-312	16	13	(	(	PUNCT
gp-312	16	14	dgt	dgt	NOUN
gp-312	16	15	)	)	PUNCT
gp-312	16	16	bengkulu	bengkulu	VERB
gp-312	16	17	has	have	AUX
gp-312	16	18	succeeded	succeed	VERB
gp-312	16	19	in	in	ADP
gp-312	16	20	exceeding	exceed	VERB
gp-312	16	21	the	the	DET
gp-312	16	22	tax	tax	NOUN
gp-312	16	23	revenue	revenue	NOUN
gp-312	16	24	target	target	NOUN
gp-312	16	25	that	that	PRON
gp-312	16	26	has	have	AUX
gp-312	16	27	been	be	AUX
gp-312	16	28	set	set	VERB
gp-312	16	29	.	.	PUNCT
gp-312	17	1	from	from	ADP
gp-312	17	2	the	the	DET
gp-312	17	3	initial	initial	ADJ
gp-312	17	4	target	target	NOUN
gp-312	17	5	of	of	ADP
gp-312	17	6	idr	idr	PROPN
gp-312	17	7	2.68	2.68	NUM
gp-312	17	8	trillion	trillion	NUM
gp-312	17	9	,	,	PUNCT
gp-312	17	10	tax	tax	NOUN
gp-312	17	11	revenue	revenue	NOUN
gp-312	17	12	reached	reach	VERB
gp-312	17	13	idr	idr	PROPN
gp-312	17	14	2.79	2.79	NUM
gp-312	17	15	trillion	trillion	NUM
gp-312	17	16	or	or	CCONJ
gp-312	17	17	around	around	ADP
gp-312	17	18	104.42	104.42	NUM
gp-312	17	19	%	%	NOUN
gp-312	17	20	of	of	ADP
gp-312	17	21	the	the	DET
gp-312	17	22	target	target	NOUN
gp-312	17	23	at	at	ADP
gp-312	17	24	the	the	DET
gp-312	17	25	bengkulu	bengkulu	ADJ
gp-312	17	26	provincial	provincial	ADJ
gp-312	17	27	level	level	NOUN
gp-312	17	28	(	(	PUNCT
gp-312	17	29	masril	masril	NOUN
gp-312	17	30	,	,	PUNCT
gp-312	17	31	2021	2021	NUM
gp-312	17	32	)	)	PUNCT
gp-312	17	33	.	.	PUNCT
gp-312	18	1	in	in	ADP
gp-312	18	2	an	an	DET
gp-312	18	3	effort	effort	NOUN
gp-312	18	4	to	to	PART
gp-312	18	5	achieve	achieve	VERB
gp-312	18	6	the	the	DET
gp-312	18	7	realization	realization	NOUN
gp-312	18	8	of	of	ADP
gp-312	18	9	targeted	target	VERB
gp-312	18	10	tax	tax	NOUN
gp-312	18	11	muhammad	muhammad	NOUN
gp-312	18	12	ghufran	ghufran	ADJ
gp-312	18	13	fadli	fadli	PROPN
gp-312	18	14	,	,	PUNCT
gp-312	18	15	danang	danang	PROPN
gp-312	18	16	adi	adi	PROPN
gp-312	18	17	putra	putra	PROPN
gp-312	18	18	1159	1159	NUM
gp-312	18	19	revenues	revenue	NOUN
gp-312	18	20	and	and	CCONJ
gp-312	18	21	test	test	NOUN
gp-312	18	22	taxpayer	taxpayer	NOUN
gp-312	18	23	compliance	compliance	NOUN
gp-312	18	24	,	,	PUNCT
gp-312	18	25	the	the	DET
gp-312	18	26	directorate	directorate	ADJ
gp-312	18	27	general	general	NOUN
gp-312	18	28	of	of	ADP
gp-312	18	29	taxes	taxis	NOUN
gp-312	18	30	assisted	assist	VERB
gp-312	18	31	by	by	ADP
gp-312	18	32	the	the	DET
gp-312	18	33	tax	tax	NOUN
gp-312	18	34	service	service	NOUN
gp-312	18	35	office	office	NOUN
gp-312	18	36	took	take	VERB
gp-312	18	37	policies	policy	NOUN
gp-312	18	38	and	and	CCONJ
gp-312	18	39	steps	step	NOUN
gp-312	18	40	to	to	PART
gp-312	18	41	foster	foster	VERB
gp-312	18	42	awareness	awareness	NOUN
gp-312	18	43	so	so	SCONJ
gp-312	18	44	that	that	SCONJ
gp-312	18	45	they	they	PRON
gp-312	18	46	are	be	AUX
gp-312	18	47	willing	willing	ADJ
gp-312	18	48	to	to	PART
gp-312	18	49	pay	pay	VERB
gp-312	18	50	taxes	taxis	NOUN
gp-312	18	51	.	.	PUNCT
gp-312	19	1	of	of	ADP
gp-312	19	2	the	the	DET
gp-312	19	3	many	many	ADJ
gp-312	19	4	steps	step	NOUN
gp-312	19	5	taken	take	VERB
gp-312	19	6	by	by	ADP
gp-312	19	7	the	the	DET
gp-312	19	8	state	state	NOUN
gp-312	19	9	and	and	CCONJ
gp-312	19	10	the	the	DET
gp-312	19	11	directorate	directorate	ADJ
gp-312	19	12	general	general	NOUN
gp-312	19	13	of	of	ADP
gp-312	19	14	taxes	taxis	NOUN
gp-312	19	15	to	to	PART
gp-312	19	16	increase	increase	VERB
gp-312	19	17	their	their	PRON
gp-312	19	18	tax	tax	NOUN
gp-312	19	19	realization	realization	NOUN
gp-312	19	20	,	,	PUNCT
gp-312	19	21	namely	namely	ADV
gp-312	19	22	through	through	ADP
gp-312	19	23	tax	tax	NOUN
gp-312	19	24	identification	identification	NOUN
gp-312	19	25	and	and	CCONJ
gp-312	19	26	tax	tax	NOUN
gp-312	19	27	intensification	intensification	NOUN
gp-312	19	28	(	(	PUNCT
gp-312	19	29	khairizka	khairizka	NOUN
gp-312	19	30	,	,	PUNCT
gp-312	19	31	2022	2022	NUM
gp-312	19	32	)	)	PUNCT
gp-312	19	33	.	.	PUNCT
gp-312	20	1	based	base	VERB
gp-312	20	2	on	on	ADP
gp-312	20	3	the	the	DET
gp-312	20	4	circular	circular	ADJ
gp-312	20	5	letter	letter	NOUN
gp-312	20	6	of	of	ADP
gp-312	20	7	the	the	DET
gp-312	20	8	director	director	NOUN
gp-312	20	9	general	general	NOUN
gp-312	20	10	of	of	ADP
gp-312	20	11	taxes	taxis	NOUN
gp-312	20	12	number	number	NOUN
gp-312	20	13	;	;	PUNCT
gp-312	20	14	se-14	se-14	NUM
gp-312	20	15	/	/	SYM
gp-312	20	16	pj/2019	pj/2019	NOUN
gp-312	20	17	tax	tax	NOUN
gp-312	20	18	identification	identification	NOUN
gp-312	20	19	is	be	AUX
gp-312	20	20	an	an	DET
gp-312	20	21	activity	activity	NOUN
gp-312	20	22	carried	carry	VERB
gp-312	20	23	out	out	ADP
gp-312	20	24	by	by	ADP
gp-312	20	25	the	the	DET
gp-312	20	26	directorate	directorate	ADJ
gp-312	20	27	general	general	NOUN
gp-312	20	28	of	of	ADP
gp-312	20	29	taxes	taxis	NOUN
gp-312	20	30	for	for	ADP
gp-312	20	31	taxpayers	taxpayer	NOUN
gp-312	20	32	who	who	PRON
gp-312	20	33	have	have	AUX
gp-312	20	34	met	meet	VERB
gp-312	20	35	objective	objective	ADJ
gp-312	20	36	and	and	CCONJ
gp-312	20	37	subjective	subjective	ADJ
gp-312	20	38	requirements	requirement	NOUN
gp-312	20	39	but	but	CCONJ
gp-312	20	40	have	have	AUX
gp-312	20	41	not	not	PART
gp-312	20	42	registered	register	VERB
gp-312	20	43	to	to	PART
gp-312	20	44	be	be	AUX
gp-312	20	45	given	give	VERB
gp-312	20	46	a	a	DET
gp-312	20	47	taxpayer	taxpayer	NOUN
gp-312	20	48	identification	identification	NOUN
gp-312	20	49	number	number	NOUN
gp-312	20	50	(	(	PUNCT
gp-312	20	51	npwp	npwp	NOUN
gp-312	20	52	)	)	PUNCT
gp-312	20	53	.	.	PUNCT
gp-312	21	1	extensification	extensification	NOUN
gp-312	21	2	activities	activity	NOUN
gp-312	21	3	include	include	VERB
gp-312	21	4	sweeping	sweeping	ADJ
gp-312	21	5	using	use	VERB
gp-312	21	6	website	website	NOUN
gp-312	21	7	-	-	PUNCT
gp-312	21	8	based	base	VERB
gp-312	21	9	geo	geo	PROPN
gp-312	21	10	-	-	PUNCT
gp-312	21	11	tagging	tagging	NOUN
gp-312	21	12	,	,	PUNCT
gp-312	21	13	canvassing	canvassing	NOUN
gp-312	21	14	,	,	PUNCT
gp-312	21	15	closed	closed	ADJ
gp-312	21	16	/	/	SYM
gp-312	21	17	open	open	ADJ
gp-312	21	18	market	market	NOUN
gp-312	21	19	operations	operation	NOUN
gp-312	21	20	and	and	CCONJ
gp-312	21	21	other	other	ADJ
gp-312	21	22	data	datum	NOUN
gp-312	21	23	feeding	feed	VERB
gp-312	21	24	(	(	PUNCT
gp-312	21	25	jayanti	jayanti	PROPN
gp-312	21	26	,	,	PUNCT
gp-312	21	27	harimurti	harimurti	PROPN
gp-312	21	28	,	,	PUNCT
gp-312	21	29	&	&	CCONJ
gp-312	21	30	kristianto	kristianto	NOUN
gp-312	21	31	,	,	PUNCT
gp-312	21	32	2020	2020	NUM
gp-312	21	33	)	)	PUNCT
gp-312	21	34	.	.	PUNCT
gp-312	22	1	tax	tax	NOUN
gp-312	22	2	intensification	intensification	NOUN
gp-312	22	3	based	base	VERB
gp-312	22	4	on	on	ADP
gp-312	22	5	the	the	DET
gp-312	22	6	circular	circular	ADJ
gp-312	22	7	letter	letter	NOUN
gp-312	22	8	of	of	ADP
gp-312	22	9	the	the	DET
gp-312	22	10	director	director	NOUN
gp-312	22	11	general	general	NOUN
gp-312	22	12	of	of	ADP
gp-312	22	13	taxes	taxis	NOUN
gp-312	22	14	number	number	NOUN
gp-312	22	15	:	:	PUNCT
gp-312	22	16	se06	se06	PROPN
gp-312	22	17	/	/	SYM
gp-312	22	18	pj.9/2001	pj.9/2001	NOUN
gp-312	22	19	is	be	AUX
gp-312	22	20	an	an	DET
gp-312	22	21	activity	activity	NOUN
gp-312	22	22	to	to	PART
gp-312	22	23	optimize	optimize	VERB
gp-312	22	24	tax	tax	NOUN
gp-312	22	25	revenues	revenue	NOUN
gp-312	22	26	from	from	ADP
gp-312	22	27	tax	tax	NOUN
gp-312	22	28	objects	object	NOUN
gp-312	22	29	and	and	CCONJ
gp-312	22	30	subjects	subject	NOUN
gp-312	22	31	that	that	PRON
gp-312	22	32	have	have	AUX
gp-312	22	33	been	be	AUX
gp-312	22	34	registered	register	VERB
gp-312	22	35	from	from	ADP
gp-312	22	36	the	the	DET
gp-312	22	37	results	result	NOUN
gp-312	22	38	of	of	ADP
gp-312	22	39	the	the	DET
gp-312	22	40	implementation	implementation	NOUN
gp-312	22	41	of	of	ADP
gp-312	22	42	extensification	extensification	NOUN
gp-312	22	43	.	.	PUNCT
gp-312	23	1	intensification	intensification	NOUN
gp-312	23	2	activities	activity	NOUN
gp-312	23	3	include	include	VERB
gp-312	23	4	requesting	request	VERB
gp-312	23	5	explanations	explanation	NOUN
gp-312	23	6	to	to	ADP
gp-312	23	7	taxpayers	taxpayer	NOUN
gp-312	23	8	,	,	PUNCT
gp-312	23	9	researching	research	VERB
gp-312	23	10	and	and	CCONJ
gp-312	23	11	analyzing	analyze	VERB
gp-312	23	12	reports	report	NOUN
gp-312	23	13	from	from	ADP
gp-312	23	14	the	the	DET
gp-312	23	15	results	result	NOUN
gp-312	23	16	of	of	ADP
gp-312	23	17	requests	request	NOUN
gp-312	23	18	for	for	ADP
gp-312	23	19	explanations	explanation	NOUN
gp-312	23	20	on	on	ADP
gp-312	23	21	data	datum	NOUN
gp-312	23	22	and	and	CCONJ
gp-312	23	23	information	information	NOUN
gp-312	23	24	,	,	PUNCT
gp-312	23	25	providing	provide	VERB
gp-312	23	26	recommendations	recommendation	NOUN
gp-312	23	27	and	and	CCONJ
gp-312	23	28	actions	action	NOUN
gp-312	23	29	next	next	ADV
gp-312	23	30	(	(	PUNCT
gp-312	23	31	gita	gita	PROPN
gp-312	23	32	,	,	PUNCT
gp-312	23	33	haryono	haryono	PROPN
gp-312	23	34	,	,	PUNCT
gp-312	23	35	&	&	CCONJ
gp-312	23	36	pangastuti	pangastuti	PROPN
gp-312	23	37	,	,	PUNCT
gp-312	23	38	2023	2023	NUM
gp-312	23	39	)	)	PUNCT
gp-312	23	40	.	.	PUNCT
gp-312	24	1	in	in	ADP
gp-312	24	2	addition	addition	NOUN
gp-312	24	3	to	to	ADP
gp-312	24	4	extensification	extensification	NOUN
gp-312	24	5	and	and	CCONJ
gp-312	24	6	intensification	intensification	NOUN
gp-312	24	7	activities	activity	NOUN
gp-312	24	8	,	,	PUNCT
gp-312	24	9	the	the	DET
gp-312	24	10	directorate	directorate	ADJ
gp-312	24	11	general	general	NOUN
gp-312	24	12	of	of	ADP
gp-312	24	13	taxes	taxis	NOUN
gp-312	24	14	also	also	ADV
gp-312	24	15	conducts	conduct	VERB
gp-312	24	16	tax	tax	NOUN
gp-312	24	17	audit	audit	NOUN
gp-312	24	18	activities	activity	NOUN
gp-312	24	19	.	.	PUNCT
gp-312	25	1	tax	tax	NOUN
gp-312	25	2	audit	audit	NOUN
gp-312	25	3	based	base	VERB
gp-312	25	4	on	on	ADP
gp-312	25	5	article	article	NOUN
gp-312	25	6	1	1	NUM
gp-312	25	7	paragraph	paragraph	NOUN
gp-312	25	8	(	(	PUNCT
gp-312	25	9	25	25	NUM
gp-312	25	10	)	)	PUNCT
gp-312	25	11	of	of	ADP
gp-312	25	12	law	law	NOUN
gp-312	25	13	number	number	NOUN
gp-312	25	14	16	16	NUM
gp-312	25	15	of	of	ADP
gp-312	25	16	2009	2009	NUM
gp-312	25	17	is	be	AUX
gp-312	25	18	a	a	DET
gp-312	25	19	series	series	NOUN
gp-312	25	20	of	of	ADP
gp-312	25	21	activities	activity	NOUN
gp-312	25	22	to	to	PART
gp-312	25	23	collect	collect	VERB
gp-312	25	24	and	and	CCONJ
gp-312	25	25	process	process	NOUN
gp-312	25	26	data	datum	NOUN
gp-312	25	27	,	,	PUNCT
gp-312	25	28	information	information	NOUN
gp-312	25	29	and	and	CCONJ
gp-312	25	30	evidence	evidence	NOUN
gp-312	25	31	that	that	PRON
gp-312	25	32	are	be	AUX
gp-312	25	33	carried	carry	VERB
gp-312	25	34	out	out	ADP
gp-312	25	35	objectively	objectively	ADV
gp-312	25	36	and	and	CCONJ
gp-312	25	37	professionally	professionally	ADV
gp-312	25	38	based	base	VERB
gp-312	25	39	on	on	ADP
gp-312	25	40	an	an	DET
gp-312	25	41	audit	audit	NOUN
gp-312	25	42	standard	standard	NOUN
gp-312	25	43	to	to	PART
gp-312	25	44	test	test	VERB
gp-312	25	45	compliance	compliance	NOUN
gp-312	25	46	with	with	ADP
gp-312	25	47	the	the	DET
gp-312	25	48	fulfillment	fulfillment	NOUN
gp-312	25	49	of	of	ADP
gp-312	25	50	tax	tax	NOUN
gp-312	25	51	obligations	obligation	NOUN
gp-312	25	52	and	and	CCONJ
gp-312	25	53	for	for	ADP
gp-312	25	54	other	other	ADJ
gp-312	25	55	purposes	purpose	NOUN
gp-312	25	56	in	in	ADP
gp-312	25	57	order	order	NOUN
gp-312	25	58	to	to	PART
gp-312	25	59	implement	implement	VERB
gp-312	25	60	the	the	DET
gp-312	25	61	provisions	provision	NOUN
gp-312	25	62	of	of	ADP
gp-312	25	63	tax	tax	NOUN
gp-312	25	64	laws	law	NOUN
gp-312	25	65	and	and	CCONJ
gp-312	25	66	regulations	regulation	NOUN
gp-312	25	67	.	.	PUNCT
gp-312	26	1	tax	tax	NOUN
gp-312	26	2	extension	extension	NOUN
gp-312	26	3	,	,	PUNCT
gp-312	26	4	intensification	intensification	NOUN
gp-312	26	5	and	and	CCONJ
gp-312	26	6	audit	audit	NOUN
gp-312	26	7	are	be	AUX
gp-312	26	8	activities	activity	NOUN
gp-312	26	9	carried	carry	VERB
gp-312	26	10	out	out	ADP
gp-312	26	11	by	by	ADP
gp-312	26	12	kpp	kpp	PROPN
gp-312	26	13	pratama	pratama	NOUN
gp-312	26	14	bengkulu	bengkulu	VERB
gp-312	26	15	which	which	PRON
gp-312	26	16	aims	aim	VERB
gp-312	26	17	to	to	PART
gp-312	26	18	increase	increase	VERB
gp-312	26	19	revenue	revenue	NOUN
gp-312	26	20	.	.	PUNCT
gp-312	27	1	where	where	SCONJ
gp-312	27	2	there	there	PRON
gp-312	27	3	are	be	VERB
gp-312	27	4	3	3	NUM
gp-312	27	5	kpps	kpps	NOUN
gp-312	27	6	in	in	ADP
gp-312	27	7	bengkulu	bengkulu	VERB
gp-312	27	8	pratama	pratama	NOUN
gp-312	27	9	one	one	NUM
gp-312	27	10	kpp	kpp	PROPN
gp-312	27	11	,	,	PUNCT
gp-312	27	12	two	two	NUM
gp-312	27	13	kpp	kpp	PROPN
gp-312	27	14	pratama	pratama	NOUN
gp-312	27	15	bengkulu	bengkulu	VERB
gp-312	27	16	,	,	PUNCT
gp-312	27	17	and	and	CCONJ
gp-312	27	18	kpp	kpp	PROPN
gp-312	27	19	pratama	pratama	NOUN
gp-312	27	20	curup	curup	NOUN
gp-312	27	21	.	.	PUNCT
gp-312	28	1	kpp	kpp	PROPN
gp-312	28	2	pratama	pratama	NOUN
gp-312	28	3	bengkulu	bengkulu	VERB
gp-312	28	4	is	be	AUX
gp-312	28	5	expected	expect	VERB
gp-312	28	6	to	to	PART
gp-312	28	7	maximize	maximize	VERB
gp-312	28	8	state	state	NOUN
gp-312	28	9	revenue	revenue	NOUN
gp-312	28	10	,	,	PUNCT
gp-312	28	11	especially	especially	ADV
gp-312	28	12	from	from	ADP
gp-312	28	13	taxes	taxis	NOUN
gp-312	28	14	because	because	SCONJ
gp-312	28	15	the	the	DET
gp-312	28	16	coverage	coverage	NOUN
gp-312	28	17	of	of	ADP
gp-312	28	18	kpp	kpp	PROPN
gp-312	28	19	pratama	pratama	NOUN
gp-312	28	20	bengkulu	bengkulu	VERB
gp-312	28	21	is	be	AUX
gp-312	28	22	an	an	DET
gp-312	28	23	autonomous	autonomous	ADJ
gp-312	28	24	region	region	NOUN
gp-312	28	25	that	that	PRON
gp-312	28	26	has	have	VERB
gp-312	28	27	various	various	ADJ
gp-312	28	28	potential	potential	ADJ
gp-312	28	29	regional	regional	ADJ
gp-312	28	30	wealth	wealth	NOUN
gp-312	28	31	.	.	PUNCT
gp-312	29	1	the	the	DET
gp-312	29	2	bengkulu	bengkulu	VERB
gp-312	29	3	city	city	NOUN
gp-312	29	4	government	government	NOUN
gp-312	29	5	deceives	deceive	VERB
gp-312	29	6	various	various	ADJ
gp-312	29	7	potential	potential	ADJ
gp-312	29	8	regional	regional	ADJ
gp-312	29	9	wealth	wealth	NOUN
gp-312	29	10	through	through	ADP
gp-312	29	11	long	long	ADJ
gp-312	29	12	-	-	PUNCT
gp-312	29	13	term	term	NOUN
gp-312	29	14	and	and	CCONJ
gp-312	29	15	short	short	ADJ
gp-312	29	16	-	-	PUNCT
gp-312	29	17	term	term	NOUN
gp-312	29	18	programs	program	NOUN
gp-312	29	19	.	.	PUNCT
gp-312	30	1	the	the	DET
gp-312	30	2	coverage	coverage	NOUN
gp-312	30	3	of	of	ADP
gp-312	30	4	the	the	DET
gp-312	30	5	kpp	kpp	PROPN
gp-312	30	6	pratama	pratama	NOUN
gp-312	30	7	bengkulu	bengkulu	VERB
gp-312	30	8	area	area	NOUN
gp-312	30	9	is	be	AUX
gp-312	30	10	one	one	NUM
gp-312	30	11	of	of	ADP
gp-312	30	12	the	the	DET
gp-312	30	13	tourist	tourist	NOUN
gp-312	30	14	destinations	destination	NOUN
gp-312	30	15	that	that	PRON
gp-312	30	16	are	be	AUX
gp-312	30	17	of	of	ADP
gp-312	30	18	interest	interest	NOUN
gp-312	30	19	to	to	ADP
gp-312	30	20	the	the	DET
gp-312	30	21	public	public	NOUN
gp-312	30	22	,	,	PUNCT
gp-312	30	23	not	not	PART
gp-312	30	24	only	only	ADV
gp-312	30	25	the	the	DET
gp-312	30	26	people	people	NOUN
gp-312	30	27	of	of	ADP
gp-312	30	28	bengkulu	bengkulu	VERB
gp-312	30	29	city	city	NOUN
gp-312	30	30	but	but	CCONJ
gp-312	30	31	also	also	ADV
gp-312	30	32	the	the	DET
gp-312	30	33	people	people	NOUN
gp-312	30	34	of	of	ADP
gp-312	30	35	indonesia	indonesia	PROPN
gp-312	30	36	,	,	PUNCT
gp-312	30	37	inseparable	inseparable	ADJ
gp-312	30	38	from	from	ADP
gp-312	30	39	the	the	DET
gp-312	30	40	steps	step	NOUN
gp-312	30	41	and	and	CCONJ
gp-312	30	42	policies	policy	NOUN
gp-312	30	43	that	that	PRON
gp-312	30	44	have	have	AUX
gp-312	30	45	been	be	AUX
gp-312	30	46	taken	take	VERB
gp-312	30	47	by	by	ADP
gp-312	30	48	the	the	DET
gp-312	30	49	local	local	ADJ
gp-312	30	50	government	government	NOUN
gp-312	30	51	that	that	PRON
gp-312	30	52	is	be	AUX
gp-312	30	53	striving	strive	VERB
gp-312	30	54	to	to	PART
gp-312	30	55	advance	advance	VERB
gp-312	30	56	its	its	PRON
gp-312	30	57	tourism	tourism	NOUN
gp-312	30	58	sector	sector	NOUN
gp-312	30	59	.	.	PUNCT
gp-312	31	1	the	the	DET
gp-312	31	2	steps	step	NOUN
gp-312	31	3	and	and	CCONJ
gp-312	31	4	policies	policy	NOUN
gp-312	31	5	of	of	ADP
gp-312	31	6	the	the	DET
gp-312	31	7	bengkulu	bengkulu	VERB
gp-312	31	8	city	city	NOUN
gp-312	31	9	government	government	NOUN
gp-312	31	10	in	in	ADP
gp-312	31	11	improving	improve	VERB
gp-312	31	12	and	and	CCONJ
gp-312	31	13	advancing	advance	VERB
gp-312	31	14	its	its	PRON
gp-312	31	15	tourism	tourism	NOUN
gp-312	31	16	have	have	AUX
gp-312	31	17	resulted	result	VERB
gp-312	31	18	in	in	ADP
gp-312	31	19	the	the	DET
gp-312	31	20	emergence	emergence	NOUN
gp-312	31	21	of	of	ADP
gp-312	31	22	new	new	ADJ
gp-312	31	23	business	business	NOUN
gp-312	31	24	places	place	NOUN
gp-312	31	25	.	.	PUNCT
gp-312	32	1	the	the	DET
gp-312	32	2	emergence	emergence	NOUN
gp-312	32	3	of	of	ADP
gp-312	32	4	new	new	ADJ
gp-312	32	5	business	business	NOUN
gp-312	32	6	places	place	NOUN
gp-312	32	7	in	in	ADP
gp-312	32	8	the	the	DET
gp-312	32	9	tourism	tourism	NOUN
gp-312	32	10	sector	sector	NOUN
gp-312	32	11	manifests	manifest	VERB
gp-312	32	12	an	an	DET
gp-312	32	13	increase	increase	NOUN
gp-312	32	14	in	in	ADP
gp-312	32	15	the	the	DET
gp-312	32	16	economy	economy	NOUN
gp-312	32	17	which	which	PRON
gp-312	32	18	is	be	AUX
gp-312	32	19	an	an	DET
gp-312	32	20	opportunity	opportunity	NOUN
gp-312	32	21	for	for	ADP
gp-312	32	22	tax	tax	NOUN
gp-312	32	23	objects	object	NOUN
gp-312	32	24	.	.	PUNCT
gp-312	33	1	in	in	ADP
gp-312	33	2	addition	addition	NOUN
gp-312	33	3	,	,	PUNCT
gp-312	33	4	the	the	DET
gp-312	33	5	city	city	NOUN
gp-312	33	6	of	of	ADP
gp-312	33	7	bengkulu	bengkulu	VERB
gp-312	33	8	was	be	AUX
gp-312	33	9	chosen	choose	VERB
gp-312	33	10	as	as	ADP
gp-312	33	11	the	the	DET
gp-312	33	12	object	object	NOUN
gp-312	33	13	of	of	ADP
gp-312	33	14	this	this	DET
gp-312	33	15	research	research	NOUN
gp-312	33	16	because	because	SCONJ
gp-312	33	17	its	its	PRON
gp-312	33	18	working	working	NOUN
gp-312	33	19	area	area	NOUN
gp-312	33	20	is	be	AUX
gp-312	33	21	not	not	PART
gp-312	33	22	only	only	ADV
gp-312	33	23	a	a	DET
gp-312	33	24	tourism	tourism	NOUN
gp-312	33	25	area	area	NOUN
gp-312	33	26	,	,	PUNCT
gp-312	33	27	but	but	CCONJ
gp-312	33	28	also	also	ADV
gp-312	33	29	a	a	DET
gp-312	33	30	center	center	NOUN
gp-312	33	31	for	for	ADP
gp-312	33	32	business	business	NOUN
gp-312	33	33	,	,	PUNCT
gp-312	33	34	industry	industry	NOUN
gp-312	33	35	,	,	PUNCT
gp-312	33	36	shops	shop	NOUN
gp-312	33	37	and	and	CCONJ
gp-312	33	38	msmes	msme	NOUN
gp-312	33	39	.	.	PUNCT
gp-312	34	1	the	the	DET
gp-312	34	2	business	business	NOUN
gp-312	34	3	centers	center	NOUN
gp-312	34	4	in	in	ADP
gp-312	34	5	question	question	NOUN
gp-312	34	6	are	be	AUX
gp-312	34	7	government	government	NOUN
gp-312	34	8	and	and	CCONJ
gp-312	34	9	private	private	ADJ
gp-312	34	10	offices	office	NOUN
gp-312	34	11	,	,	PUNCT
gp-312	34	12	banks	bank	NOUN
gp-312	34	13	,	,	PUNCT
gp-312	34	14	hospitals	hospital	NOUN
gp-312	34	15	,	,	PUNCT
gp-312	34	16	the	the	DET
gp-312	34	17	ceramic	ceramic	ADJ
gp-312	34	18	industry	industry	NOUN
gp-312	34	19	,	,	PUNCT
gp-312	34	20	retail	retail	ADJ
gp-312	34	21	shops	shop	NOUN
gp-312	34	22	,	,	PUNCT
gp-312	34	23	trade	trade	NOUN
gp-312	34	24	and	and	CCONJ
gp-312	34	25	msmes	msme	NOUN
gp-312	34	26	that	that	PRON
gp-312	34	27	manage	manage	VERB
gp-312	34	28	food	food	NOUN
gp-312	34	29	.	.	PUNCT
gp-312	35	1	with	with	ADP
gp-312	35	2	these	these	DET
gp-312	35	3	potentials	potential	NOUN
gp-312	35	4	,	,	PUNCT
gp-312	35	5	kpp	kpp	PROPN
gp-312	35	6	pratama	pratama	NOUN
gp-312	35	7	bengkulu	bengkulu	VERB
gp-312	35	8	is	be	AUX
gp-312	35	9	expected	expect	VERB
gp-312	35	10	to	to	PART
gp-312	35	11	be	be	AUX
gp-312	35	12	able	able	ADJ
gp-312	35	13	to	to	PART
gp-312	35	14	close	close	VERB
gp-312	35	15	its	its	PRON
gp-312	35	16	tax	tax	NOUN
gp-312	35	17	revenue	revenue	NOUN
gp-312	35	18	every	every	DET
gp-312	35	19	year	year	NOUN
gp-312	35	20	.	.	PUNCT
gp-312	36	1	the	the	DET
gp-312	36	2	difference	difference	NOUN
gp-312	36	3	american	american	PROPN
gp-312	36	4	journal	journal	PROPN
gp-312	36	5	of	of	ADP
gp-312	36	6	economic	economic	ADJ
gp-312	36	7	and	and	CCONJ
gp-312	36	8	management	management	NOUN
gp-312	36	9	business	business	NOUN
gp-312	36	10	vol	vol	NOUN
gp-312	36	11	.	.	PROPN
gp-312	36	12	4	4	NUM
gp-312	36	13	no	no	NOUN
gp-312	36	14	.	.	NOUN
gp-312	36	15	8	8	NUM
gp-312	36	16	august	august	PROPN
gp-312	36	17	2025	2025	NUM
gp-312	36	18	1160	1160	NUM
gp-312	36	19	between	between	ADP
gp-312	36	20	this	this	DET
gp-312	36	21	study	study	NOUN
gp-312	36	22	and	and	CCONJ
gp-312	36	23	the	the	DET
gp-312	36	24	previous	previous	ADJ
gp-312	36	25	research	research	NOUN
gp-312	36	26	is	be	AUX
gp-312	36	27	in	in	ADP
gp-312	36	28	the	the	DET
gp-312	36	29	variables	variable	NOUN
gp-312	36	30	where	where	SCONJ
gp-312	36	31	the	the	DET
gp-312	36	32	previous	previous	ADJ
gp-312	36	33	research	research	NOUN
gp-312	36	34	only	only	ADV
gp-312	36	35	used	use	VERB
gp-312	36	36	2	2	NUM
gp-312	36	37	variables	variable	NOUN
gp-312	36	38	,	,	PUNCT
gp-312	36	39	namely	namely	ADV
gp-312	36	40	tax	tax	NOUN
gp-312	36	41	extensification	extensification	NOUN
gp-312	36	42	and	and	CCONJ
gp-312	36	43	tax	tax	NOUN
gp-312	36	44	intention	intention	NOUN
gp-312	36	45	,	,	PUNCT
gp-312	36	46	but	but	CCONJ
gp-312	36	47	in	in	ADP
gp-312	36	48	this	this	DET
gp-312	36	49	study	study	NOUN
gp-312	36	50	included	include	VERB
gp-312	36	51	the	the	DET
gp-312	36	52	variable	variable	NOUN
gp-312	36	53	of	of	ADP
gp-312	36	54	tax	tax	NOUN
gp-312	36	55	audit	audit	NOUN
gp-312	36	56	as	as	ADP
gp-312	36	57	an	an	DET
gp-312	36	58	additional	additional	ADJ
gp-312	36	59	variable	variable	NOUN
gp-312	36	60	of	of	ADP
gp-312	36	61	the	the	DET
gp-312	36	62	research	research	NOUN
gp-312	36	63	,	,	PUNCT
gp-312	36	64	and	and	CCONJ
gp-312	36	65	this	this	DET
gp-312	36	66	research	research	NOUN
gp-312	36	67	was	be	AUX
gp-312	36	68	carried	carry	VERB
gp-312	36	69	out	out	ADP
gp-312	36	70	in	in	ADP
gp-312	36	71	all	all	DET
gp-312	36	72	kpps	kpps	NOUN
gp-312	36	73	in	in	ADP
gp-312	36	74	bengkulu	bengkulu	VERB
gp-312	36	75	province	province	NOUN
gp-312	36	76	.	.	PUNCT
gp-312	37	1	from	from	ADP
gp-312	37	2	the	the	DET
gp-312	37	3	phenomena	phenomenon	NOUN
gp-312	37	4	that	that	PRON
gp-312	37	5	have	have	AUX
gp-312	37	6	been	be	AUX
gp-312	37	7	explained	explain	VERB
gp-312	37	8	above	above	ADV
gp-312	37	9	,	,	PUNCT
gp-312	37	10	this	this	PRON
gp-312	37	11	is	be	AUX
gp-312	37	12	the	the	DET
gp-312	37	13	basis	basis	NOUN
gp-312	37	14	of	of	ADP
gp-312	37	15	this	this	DET
gp-312	37	16	study	study	NOUN
gp-312	37	17	with	with	ADP
gp-312	37	18	the	the	DET
gp-312	37	19	title	title	NOUN
gp-312	37	20	:	:	PUNCT
gp-312	37	21	"	"	PUNCT
gp-312	37	22	the	the	DET
gp-312	37	23	effect	effect	NOUN
gp-312	37	24	of	of	ADP
gp-312	37	25	the	the	DET
gp-312	37	26	implementation	implementation	NOUN
gp-312	37	27	of	of	ADP
gp-312	37	28	tax	tax	NOUN
gp-312	37	29	extension	extension	NOUN
gp-312	37	30	,	,	PUNCT
gp-312	37	31	tax	tax	NOUN
gp-312	37	32	intentionation	intentionation	NOUN
gp-312	37	33	,	,	PUNCT
gp-312	37	34	tax	tax	NOUN
gp-312	37	35	audit	audit	NOUN
gp-312	37	36	on	on	ADP
gp-312	37	37	tax	tax	NOUN
gp-312	37	38	revenue	revenue	NOUN
gp-312	37	39	at	at	ADP
gp-312	37	40	kpp	kpp	PROPN
gp-312	37	41	bengkulu	bengkulu	VERB
gp-312	37	42	"	"	PUNCT
gp-312	37	43	.	.	PUNCT
gp-312	38	1	research	research	NOUN
gp-312	38	2	methods	method	NOUN
gp-312	38	3	types	type	NOUN
gp-312	38	4	of	of	ADP
gp-312	38	5	research	research	NOUN
gp-312	38	6	this	this	DET
gp-312	38	7	research	research	NOUN
gp-312	38	8	was	be	AUX
gp-312	38	9	carried	carry	VERB
gp-312	38	10	out	out	ADP
gp-312	38	11	with	with	ADP
gp-312	38	12	a	a	DET
gp-312	38	13	quantitative	quantitative	ADJ
gp-312	38	14	approach	approach	NOUN
gp-312	38	15	,	,	PUNCT
gp-312	38	16	a	a	DET
gp-312	38	17	type	type	NOUN
gp-312	38	18	of	of	ADP
gp-312	38	19	causality	causality	NOUN
gp-312	38	20	research	research	NOUN
gp-312	38	21	.	.	PUNCT
gp-312	39	1	the	the	DET
gp-312	39	2	goal	goal	NOUN
gp-312	39	3	is	be	AUX
gp-312	39	4	to	to	PART
gp-312	39	5	thoroughly	thoroughly	ADV
gp-312	39	6	find	find	VERB
gp-312	39	7	out	out	ADP
gp-312	39	8	how	how	SCONJ
gp-312	39	9	independent	independent	ADJ
gp-312	39	10	and	and	CCONJ
gp-312	39	11	dependent	dependent	ADJ
gp-312	39	12	variables	variable	NOUN
gp-312	39	13	affect	affect	VERB
gp-312	39	14	each	each	DET
gp-312	39	15	other	other	ADJ
gp-312	39	16	.	.	PUNCT
gp-312	40	1	the	the	DET
gp-312	40	2	data	data	NOUN
gp-312	40	3	collection	collection	NOUN
gp-312	40	4	method	method	NOUN
gp-312	40	5	used	use	VERB
gp-312	40	6	is	be	AUX
gp-312	40	7	a	a	DET
gp-312	40	8	questionnaire	questionnaire	NOUN
gp-312	40	9	.	.	PUNCT
gp-312	41	1	the	the	DET
gp-312	41	2	questionnaire	questionnaire	NOUN
gp-312	41	3	file	file	NOUN
gp-312	41	4	is	be	AUX
gp-312	41	5	given	give	VERB
gp-312	41	6	in	in	ADP
gp-312	41	7	the	the	DET
gp-312	41	8	form	form	NOUN
gp-312	41	9	of	of	ADP
gp-312	41	10	a	a	DET
gp-312	41	11	google	google	NOUN
gp-312	41	12	form	form	NOUN
gp-312	41	13	and	and	CCONJ
gp-312	41	14	distributed	distribute	VERB
gp-312	41	15	indirectly	indirectly	ADV
gp-312	41	16	through	through	ADP
gp-312	41	17	one	one	NUM
gp-312	41	18	of	of	ADP
gp-312	41	19	the	the	DET
gp-312	41	20	employees	employee	NOUN
gp-312	41	21	at	at	ADP
gp-312	41	22	each	each	DET
gp-312	41	23	bengkulu	bengkulu	VERB
gp-312	41	24	pratama	pratama	NOUN
gp-312	41	25	kpp	kpp	X
gp-312	41	26	.	.	PUNCT
gp-312	42	1	population	population	NOUN
gp-312	42	2	and	and	CCONJ
gp-312	42	3	sample	sample	VERB
gp-312	42	4	the	the	DET
gp-312	42	5	population	population	NOUN
gp-312	42	6	in	in	ADP
gp-312	42	7	this	this	DET
gp-312	42	8	study	study	NOUN
gp-312	42	9	is	be	AUX
gp-312	42	10	all	all	PRON
gp-312	42	11	tax	tax	NOUN
gp-312	42	12	or	or	CCONJ
gp-312	42	13	fiscal	fiscal	ADJ
gp-312	42	14	employees	employee	NOUN
gp-312	42	15	who	who	PRON
gp-312	42	16	work	work	VERB
gp-312	42	17	at	at	ADP
gp-312	42	18	kpp	kpp	PROPN
gp-312	42	19	pratama	pratama	NOUN
gp-312	42	20	bengkulu	bengkulu	VERB
gp-312	42	21	satu	satu	PROPN
gp-312	42	22	,	,	PUNCT
gp-312	42	23	kpp	kpp	PROPN
gp-312	42	24	pratama	pratama	NOUN
gp-312	42	25	bengkulu	bengkulu	VERB
gp-312	42	26	dua	dua	PROPN
gp-312	42	27	,	,	PUNCT
gp-312	42	28	and	and	CCONJ
gp-312	42	29	kpp	kpp	PROPN
gp-312	42	30	pratama	pratama	NOUN
gp-312	42	31	curup	curup	NOUN
gp-312	42	32	.	.	PUNCT
gp-312	43	1	in	in	ADP
gp-312	43	2	this	this	DET
gp-312	43	3	study	study	NOUN
gp-312	43	4	,	,	PUNCT
gp-312	43	5	samples	sample	NOUN
gp-312	43	6	were	be	AUX
gp-312	43	7	taken	take	VERB
gp-312	43	8	using	use	VERB
gp-312	43	9	purposive	purposive	ADJ
gp-312	43	10	sampling	sample	VERB
gp-312	43	11	techniques	technique	NOUN
gp-312	43	12	on	on	ADP
gp-312	43	13	the	the	DET
gp-312	43	14	condition	condition	NOUN
gp-312	43	15	that	that	SCONJ
gp-312	43	16	all	all	DET
gp-312	43	17	tax	tax	NOUN
gp-312	43	18	employees	employee	NOUN
gp-312	43	19	carry	carry	VERB
gp-312	43	20	out	out	ADP
gp-312	43	21	tax	tax	NOUN
gp-312	43	22	identification	identification	NOUN
gp-312	43	23	,	,	PUNCT
gp-312	43	24	intentionation	intentionation	NOUN
gp-312	43	25	,	,	PUNCT
gp-312	43	26	and	and	CCONJ
gp-312	43	27	audit	audit	NOUN
gp-312	43	28	activities	activity	NOUN
gp-312	43	29	.	.	PUNCT
gp-312	44	1	operational	operational	ADJ
gp-312	44	2	variables	variable	NOUN
gp-312	44	3	and	and	CCONJ
gp-312	44	4	definitions	definition	NOUN
gp-312	44	5	in	in	ADP
gp-312	44	6	this	this	DET
gp-312	44	7	study	study	NOUN
gp-312	44	8	,	,	PUNCT
gp-312	44	9	the	the	DET
gp-312	44	10	aim	aim	NOUN
gp-312	44	11	is	be	AUX
gp-312	44	12	to	to	PART
gp-312	44	13	test	test	VERB
gp-312	44	14	the	the	DET
gp-312	44	15	influence	influence	NOUN
gp-312	44	16	between	between	ADP
gp-312	44	17	independent	independent	ADJ
gp-312	44	18	variables	variable	NOUN
gp-312	44	19	and	and	CCONJ
gp-312	44	20	dependent	dependent	ADJ
gp-312	44	21	variables	variable	NOUN
gp-312	44	22	.	.	PUNCT
gp-312	45	1	the	the	DET
gp-312	45	2	independent	independent	ADJ
gp-312	45	3	variables	variable	NOUN
gp-312	45	4	in	in	ADP
gp-312	45	5	this	this	DET
gp-312	45	6	study	study	NOUN
gp-312	45	7	consist	consist	NOUN
gp-312	45	8	of	of	ADP
gp-312	45	9	tax	tax	NOUN
gp-312	45	10	extensification	extensification	NOUN
gp-312	45	11	,	,	PUNCT
gp-312	45	12	tax	tax	NOUN
gp-312	45	13	intensification	intensification	NOUN
gp-312	45	14	,	,	PUNCT
gp-312	45	15	and	and	CCONJ
gp-312	45	16	tax	tax	NOUN
gp-312	45	17	audit	audit	NOUN
gp-312	45	18	,	,	PUNCT
gp-312	45	19	while	while	SCONJ
gp-312	45	20	the	the	DET
gp-312	45	21	dependent	dependent	ADJ
gp-312	45	22	variable	variable	NOUN
gp-312	45	23	is	be	AUX
gp-312	45	24	tax	tax	NOUN
gp-312	45	25	revenue	revenue	NOUN
gp-312	45	26	.	.	PUNCT
gp-312	46	1	tax	tax	NOUN
gp-312	46	2	extensification	extensification	NOUN
gp-312	46	3	tax	tax	NOUN
gp-312	46	4	extensification	extensification	NOUN
gp-312	46	5	is	be	AUX
gp-312	46	6	one	one	NUM
gp-312	46	7	of	of	ADP
gp-312	46	8	the	the	DET
gp-312	46	9	approaches	approach	NOUN
gp-312	46	10	used	use	VERB
gp-312	46	11	by	by	ADP
gp-312	46	12	the	the	DET
gp-312	46	13	directorate	directorate	ADJ
gp-312	46	14	general	general	NOUN
gp-312	46	15	of	of	ADP
gp-312	46	16	taxes	taxis	NOUN
gp-312	46	17	(	(	PUNCT
gp-312	46	18	dgt	dgt	NOUN
gp-312	46	19	)	)	PUNCT
gp-312	46	20	to	to	PART
gp-312	46	21	increase	increase	VERB
gp-312	46	22	tax	tax	NOUN
gp-312	46	23	revenue	revenue	NOUN
gp-312	46	24	by	by	ADP
gp-312	46	25	increasing	increase	VERB
gp-312	46	26	the	the	DET
gp-312	46	27	number	number	NOUN
gp-312	46	28	of	of	ADP
gp-312	46	29	registered	register	VERB
gp-312	46	30	taxpayers	taxpayer	NOUN
gp-312	46	31	.	.	PUNCT
gp-312	47	1	specifically	specifically	ADV
gp-312	47	2	,	,	PUNCT
gp-312	47	3	extensification	extensification	NOUN
gp-312	47	4	is	be	AUX
gp-312	47	5	a	a	DET
gp-312	47	6	supervisory	supervisory	ADJ
gp-312	47	7	activity	activity	NOUN
gp-312	47	8	for	for	ADP
gp-312	47	9	individuals	individual	NOUN
gp-312	47	10	or	or	CCONJ
gp-312	47	11	entities	entity	NOUN
gp-312	47	12	that	that	PRON
gp-312	47	13	have	have	AUX
gp-312	47	14	met	meet	VERB
gp-312	47	15	subjective	subjective	ADJ
gp-312	47	16	and	and	CCONJ
gp-312	47	17	objective	objective	ADJ
gp-312	47	18	requirements	requirement	NOUN
gp-312	47	19	but	but	CCONJ
gp-312	47	20	have	have	AUX
gp-312	47	21	not	not	PART
gp-312	47	22	registered	register	VERB
gp-312	47	23	to	to	PART
gp-312	47	24	obtain	obtain	VERB
gp-312	47	25	a	a	DET
gp-312	47	26	taxpayer	taxpayer	NOUN
gp-312	47	27	identification	identification	NOUN
gp-312	47	28	number	number	NOUN
gp-312	47	29	(	(	PUNCT
gp-312	47	30	npwp	npwp	PROPN
gp-312	47	31	)	)	PUNCT
gp-312	47	32	(	(	PUNCT
gp-312	47	33	pasolo	pasolo	NOUN
gp-312	47	34	,	,	PUNCT
gp-312	47	35	ermawati	ermawati	NOUN
gp-312	47	36	,	,	PUNCT
gp-312	47	37	sonjaya	sonjaya	NOUN
gp-312	47	38	,	,	PUNCT
gp-312	47	39	&	&	CCONJ
gp-312	47	40	sumartono	sumartono	PROPN
gp-312	47	41	,	,	PUNCT
gp-312	47	42	2023	2023	NUM
gp-312	47	43	)	)	PUNCT
gp-312	47	44	.	.	PUNCT
gp-312	48	1	this	this	DET
gp-312	48	2	activity	activity	NOUN
gp-312	48	3	covers	cover	VERB
gp-312	48	4	different	different	ADJ
gp-312	48	5	types	type	NOUN
gp-312	48	6	of	of	ADP
gp-312	48	7	taxpayers	taxpayer	NOUN
gp-312	48	8	,	,	PUNCT
gp-312	48	9	including	include	VERB
gp-312	48	10	individuals	individual	NOUN
gp-312	48	11	,	,	PUNCT
gp-312	48	12	legal	legal	ADJ
gp-312	48	13	entities	entity	NOUN
gp-312	48	14	,	,	PUNCT
gp-312	48	15	and	and	CCONJ
gp-312	48	16	undivided	undivided	ADJ
gp-312	48	17	inheritances	inheritance	NOUN
gp-312	48	18	,	,	PUNCT
gp-312	48	19	as	as	ADV
gp-312	48	20	well	well	ADV
gp-312	48	21	as	as	ADP
gp-312	48	22	treasurers	treasurer	NOUN
gp-312	48	23	appointed	appoint	VERB
gp-312	48	24	as	as	ADP
gp-312	48	25	tax	tax	NOUN
gp-312	48	26	deductors	deductor	NOUN
gp-312	48	27	or	or	CCONJ
gp-312	48	28	collectors	collector	NOUN
gp-312	48	29	(	(	PUNCT
gp-312	48	30	turusaka	turusaka	NOUN
gp-312	48	31	,	,	PUNCT
gp-312	48	32	2020	2020	NUM
gp-312	48	33	)	)	PUNCT
gp-312	48	34	.	.	PUNCT
gp-312	49	1	the	the	DET
gp-312	49	2	form	form	NOUN
gp-312	49	3	of	of	ADP
gp-312	49	4	implementation	implementation	NOUN
gp-312	49	5	of	of	ADP
gp-312	49	6	tax	tax	NOUN
gp-312	49	7	identification	identification	NOUN
gp-312	49	8	is	be	AUX
gp-312	49	9	the	the	DET
gp-312	49	10	identification	identification	NOUN
gp-312	49	11	and	and	CCONJ
gp-312	49	12	collection	collection	NOUN
gp-312	49	13	of	of	ADP
gp-312	49	14	data	datum	NOUN
gp-312	49	15	on	on	ADP
gp-312	49	16	new	new	ADJ
gp-312	49	17	taxpayers	taxpayer	NOUN
gp-312	49	18	,	,	PUNCT
gp-312	49	19	tax	tax	NOUN
gp-312	49	20	socialization	socialization	NOUN
gp-312	49	21	and	and	CCONJ
gp-312	49	22	education	education	NOUN
gp-312	49	23	,	,	PUNCT
gp-312	49	24	and	and	CCONJ
gp-312	49	25	the	the	DET
gp-312	49	26	issuance	issuance	NOUN
gp-312	49	27	of	of	ADP
gp-312	49	28	taxpayer	taxpayer	NOUN
gp-312	49	29	identification	identification	NOUN
gp-312	49	30	numbers	number	NOUN
gp-312	49	31	(	(	PUNCT
gp-312	49	32	npwp	npwp	NOUN
gp-312	49	33	)	)	PUNCT
gp-312	49	34	.	.	PUNCT
gp-312	50	1	muhammad	muhammad	PROPN
gp-312	50	2	ghufran	ghufran	ADJ
gp-312	50	3	fadli	fadli	PROPN
gp-312	50	4	,	,	PUNCT
gp-312	50	5	danang	danang	PROPN
gp-312	50	6	adi	adi	PROPN
gp-312	50	7	putra	putra	PROPN
gp-312	50	8	1161	1161	NUM
gp-312	50	9	tax	tax	NOUN
gp-312	50	10	intent	intent	NOUN
gp-312	50	11	tax	tax	NOUN
gp-312	50	12	intensification	intensification	NOUN
gp-312	50	13	is	be	AUX
gp-312	50	14	an	an	DET
gp-312	50	15	effort	effort	NOUN
gp-312	50	16	to	to	PART
gp-312	50	17	optimize	optimize	VERB
gp-312	50	18	tax	tax	NOUN
gp-312	50	19	revenues	revenue	NOUN
gp-312	50	20	recorded	record	VERB
gp-312	50	21	or	or	CCONJ
gp-312	50	22	received	receive	VERB
gp-312	50	23	by	by	ADP
gp-312	50	24	the	the	DET
gp-312	50	25	directorate	directorate	ADJ
gp-312	50	26	general	general	NOUN
gp-312	50	27	of	of	ADP
gp-312	50	28	taxes	taxis	NOUN
gp-312	50	29	as	as	ADP
gp-312	50	30	a	a	DET
gp-312	50	31	result	result	NOUN
gp-312	50	32	of	of	ADP
gp-312	50	33	the	the	DET
gp-312	50	34	implementation	implementation	NOUN
gp-312	50	35	of	of	ADP
gp-312	50	36	taxpayer	taxpayer	NOUN
gp-312	50	37	extensification	extensification	NOUN
gp-312	50	38	.	.	PUNCT
gp-312	51	1	this	this	DET
gp-312	51	2	process	process	NOUN
gp-312	51	3	begins	begin	VERB
gp-312	51	4	with	with	ADP
gp-312	51	5	coaching	coaching	NOUN
gp-312	51	6	,	,	PUNCT
gp-312	51	7	socialization	socialization	NOUN
gp-312	51	8	of	of	ADP
gp-312	51	9	tax	tax	NOUN
gp-312	51	10	-	-	PUNCT
gp-312	51	11	related	relate	VERB
gp-312	51	12	regulations	regulation	NOUN
gp-312	51	13	,	,	PUNCT
gp-312	51	14	supervision	supervision	NOUN
gp-312	51	15	,	,	PUNCT
gp-312	51	16	and	and	CCONJ
gp-312	51	17	audits	audits	NOUN
gp-312	51	18	(	(	PUNCT
gp-312	51	19	arintoko	arintoko	PROPN
gp-312	51	20	&	&	CCONJ
gp-312	51	21	bawono	bawono	PROPN
gp-312	51	22	,	,	PUNCT
gp-312	51	23	2021	2021	NUM
gp-312	51	24	)	)	PUNCT
gp-312	51	25	.	.	PUNCT
gp-312	52	1	the	the	DET
gp-312	52	2	purpose	purpose	NOUN
gp-312	52	3	of	of	ADP
gp-312	52	4	tax	tax	NOUN
gp-312	52	5	intensification	intensification	NOUN
gp-312	52	6	is	be	AUX
gp-312	52	7	to	to	PART
gp-312	52	8	increase	increase	VERB
gp-312	52	9	taxpayer	taxpayer	NOUN
gp-312	52	10	awareness	awareness	NOUN
gp-312	52	11	to	to	PART
gp-312	52	12	meet	meet	VERB
gp-312	52	13	their	their	PRON
gp-312	52	14	tax	tax	NOUN
gp-312	52	15	obligations	obligation	NOUN
gp-312	52	16	.	.	PUNCT
gp-312	53	1	the	the	DET
gp-312	53	2	main	main	ADJ
gp-312	53	3	goal	goal	NOUN
gp-312	53	4	of	of	ADP
gp-312	53	5	the	the	DET
gp-312	53	6	implementation	implementation	NOUN
gp-312	53	7	of	of	ADP
gp-312	53	8	tax	tax	NOUN
gp-312	53	9	intensification	intensification	NOUN
gp-312	53	10	is	be	AUX
gp-312	53	11	to	to	PART
gp-312	53	12	achieve	achieve	VERB
gp-312	53	13	the	the	DET
gp-312	53	14	tax	tax	NOUN
gp-312	53	15	revenue	revenue	NOUN
gp-312	53	16	target	target	NOUN
gp-312	53	17	set	set	VERB
gp-312	53	18	by	by	ADP
gp-312	53	19	the	the	DET
gp-312	53	20	head	head	NOUN
gp-312	53	21	office	office	NOUN
gp-312	53	22	of	of	ADP
gp-312	53	23	the	the	DET
gp-312	53	24	directorate	directorate	ADJ
gp-312	53	25	general	general	NOUN
gp-312	53	26	of	of	ADP
gp-312	53	27	taxes	taxis	NOUN
gp-312	53	28	by	by	ADP
gp-312	53	29	optimizing	optimize	VERB
gp-312	53	30	the	the	DET
gp-312	53	31	performance	performance	NOUN
gp-312	53	32	of	of	ADP
gp-312	53	33	the	the	DET
gp-312	53	34	administrative	administrative	ADJ
gp-312	53	35	system	system	NOUN
gp-312	53	36	and	and	CCONJ
gp-312	53	37	the	the	DET
gp-312	53	38	amount	amount	NOUN
gp-312	53	39	of	of	ADP
gp-312	53	40	tax	tax	NOUN
gp-312	53	41	revenue	revenue	NOUN
gp-312	53	42	.	.	PUNCT
gp-312	54	1	the	the	DET
gp-312	54	2	form	form	NOUN
gp-312	54	3	of	of	ADP
gp-312	54	4	implementation	implementation	NOUN
gp-312	54	5	of	of	ADP
gp-312	54	6	tax	tax	NOUN
gp-312	54	7	intentionation	intentionation	NOUN
gp-312	54	8	is	be	AUX
gp-312	54	9	increasing	increase	VERB
gp-312	54	10	taxpayer	taxpayer	NOUN
gp-312	54	11	compliance	compliance	NOUN
gp-312	54	12	,	,	PUNCT
gp-312	54	13	exploring	explore	VERB
gp-312	54	14	tax	tax	NOUN
gp-312	54	15	potential	potential	NOUN
gp-312	54	16	,	,	PUNCT
gp-312	54	17	and	and	CCONJ
gp-312	54	18	collecting	collect	VERB
gp-312	54	19	taxes	taxis	NOUN
gp-312	54	20	(	(	PUNCT
gp-312	54	21	isnanto	isnanto	ADJ
gp-312	54	22	,	,	PUNCT
gp-312	54	23	istiqomah	istiqomah	PROPN
gp-312	54	24	,	,	PUNCT
gp-312	54	25	&	&	CCONJ
gp-312	54	26	suharno	suharno	PROPN
gp-312	54	27	,	,	PUNCT
gp-312	54	28	2021	2021	NUM
gp-312	54	29	)	)	PUNCT
gp-312	54	30	.	.	PUNCT
gp-312	55	1	tax	tax	NOUN
gp-312	55	2	audit	audit	NOUN
gp-312	55	3	tax	tax	NOUN
gp-312	55	4	audit	audit	NOUN
gp-312	55	5	is	be	AUX
gp-312	55	6	a	a	DET
gp-312	55	7	process	process	NOUN
gp-312	55	8	carried	carry	VERB
gp-312	55	9	out	out	ADP
gp-312	55	10	by	by	ADP
gp-312	55	11	the	the	DET
gp-312	55	12	directorate	directorate	ADJ
gp-312	55	13	general	general	NOUN
gp-312	55	14	of	of	ADP
gp-312	55	15	taxes	taxis	NOUN
gp-312	55	16	(	(	PUNCT
gp-312	55	17	dgt	dgt	NOUN
gp-312	55	18	)	)	PUNCT
gp-312	55	19	to	to	PART
gp-312	55	20	test	test	VERB
gp-312	55	21	the	the	DET
gp-312	55	22	compliance	compliance	NOUN
gp-312	55	23	of	of	ADP
gp-312	55	24	taxpayers	taxpayer	NOUN
gp-312	55	25	in	in	ADP
gp-312	55	26	fulfilling	fulfil	VERB
gp-312	55	27	their	their	PRON
gp-312	55	28	tax	tax	NOUN
gp-312	55	29	obligations	obligation	NOUN
gp-312	55	30	(	(	PUNCT
gp-312	55	31	wijaya	wijaya	NOUN
gp-312	55	32	&	&	CCONJ
gp-312	55	33	silitonga	silitonga	PROPN
gp-312	55	34	,	,	PUNCT
gp-312	55	35	2021	2021	NUM
gp-312	55	36	)	)	PUNCT
gp-312	55	37	.	.	PUNCT
gp-312	56	1	according	accord	VERB
gp-312	56	2	to	to	ADP
gp-312	56	3	law	law	NOUN
gp-312	56	4	number	number	NOUN
gp-312	56	5	6	6	NUM
gp-312	56	6	of	of	ADP
gp-312	56	7	1983	1983	NUM
gp-312	56	8	concerning	concern	VERB
gp-312	56	9	general	general	ADJ
gp-312	56	10	provisions	provision	NOUN
gp-312	56	11	and	and	CCONJ
gp-312	56	12	tax	tax	NOUN
gp-312	56	13	procedures	procedure	NOUN
gp-312	56	14	(	(	PUNCT
gp-312	56	15	uu	uu	X
gp-312	56	16	kup	kup	PROPN
gp-312	56	17	)	)	PUNCT
gp-312	56	18	,	,	PUNCT
gp-312	56	19	tax	tax	NOUN
gp-312	56	20	audits	audits	NOUN
gp-312	56	21	are	be	AUX
gp-312	56	22	defined	define	VERB
gp-312	56	23	as	as	ADP
gp-312	56	24	a	a	DET
gp-312	56	25	series	series	NOUN
gp-312	56	26	of	of	ADP
gp-312	56	27	activities	activity	NOUN
gp-312	56	28	to	to	PART
gp-312	56	29	collect	collect	VERB
gp-312	56	30	and	and	CCONJ
gp-312	56	31	process	process	NOUN
gp-312	56	32	data	datum	NOUN
gp-312	56	33	,	,	PUNCT
gp-312	56	34	information	information	NOUN
gp-312	56	35	,	,	PUNCT
gp-312	56	36	or	or	CCONJ
gp-312	56	37	evidence	evidence	NOUN
gp-312	56	38	that	that	PRON
gp-312	56	39	are	be	AUX
gp-312	56	40	carried	carry	VERB
gp-312	56	41	out	out	ADP
gp-312	56	42	objectively	objectively	ADV
gp-312	56	43	and	and	CCONJ
gp-312	56	44	professionally	professionally	ADV
gp-312	56	45	based	base	VERB
gp-312	56	46	on	on	ADP
gp-312	56	47	certain	certain	ADJ
gp-312	56	48	audit	audit	NOUN
gp-312	56	49	standards	standard	NOUN
gp-312	56	50	(	(	PUNCT
gp-312	56	51	pravasanti	pravasanti	ADJ
gp-312	56	52	,	,	PUNCT
gp-312	56	53	2020	2020	NUM
gp-312	56	54	)	)	PUNCT
gp-312	56	55	.	.	PUNCT
gp-312	57	1	table	table	NOUN
gp-312	57	2	1	1	NUM
gp-312	57	3	operational	operational	ADJ
gp-312	57	4	research	research	NOUN
gp-312	57	5	variables	variable	VERB
gp-312	57	6	variable	variable	ADJ
gp-312	57	7	operational	operational	ADJ
gp-312	57	8	definition	definition	NOUN
gp-312	57	9	indicators	indicator	NOUN
gp-312	57	10	scale	scale	VERB
gp-312	57	11	tax	tax	NOUN
gp-312	57	12	extensification	extensification	NOUN
gp-312	57	13	(	(	PUNCT
gp-312	57	14	x1	x1	ADJ
gp-312	57	15	)	)	PUNCT
gp-312	57	16	tax	tax	NOUN
gp-312	57	17	extensification	extensification	NOUN
gp-312	57	18	is	be	AUX
gp-312	57	19	the	the	DET
gp-312	57	20	expansion	expansion	NOUN
gp-312	57	21	of	of	ADP
gp-312	57	22	the	the	DET
gp-312	57	23	tax	tax	NOUN
gp-312	57	24	base	base	NOUN
gp-312	57	25	,	,	PUNCT
gp-312	57	26	for	for	ADP
gp-312	57	27	example	example	NOUN
gp-312	57	28	by	by	ADP
gp-312	57	29	increasing	increase	VERB
gp-312	57	30	the	the	DET
gp-312	57	31	number	number	NOUN
gp-312	57	32	of	of	ADP
gp-312	57	33	taxpayers	taxpayer	NOUN
gp-312	57	34	1	1	NUM
gp-312	57	35	.	.	PUNCT
gp-312	57	36	number	number	NOUN
gp-312	57	37	of	of	ADP
gp-312	57	38	new	new	ADJ
gp-312	57	39	taxpayers	taxpayer	NOUN
gp-312	57	40	registered	register	VERB
gp-312	57	41	2	2	NUM
gp-312	57	42	.	.	PUNCT
gp-312	58	1	npwp	npwp	NOUN
gp-312	58	2	registration	registration	NOUN
gp-312	58	3	socialization	socialization	NOUN
gp-312	58	4	program	program	NOUN
gp-312	58	5	to	to	ADP
gp-312	58	6	the	the	DET
gp-312	58	7	public	public	ADJ
gp-312	58	8	3	3	NUM
gp-312	58	9	.	.	PUNCT
gp-312	59	1	compliance	compliance	NOUN
gp-312	59	2	of	of	ADP
gp-312	59	3	new	new	ADJ
gp-312	59	4	taxpayer	taxpayer	NOUN
gp-312	59	5	registration	registration	NOUN
gp-312	59	6	4	4	NUM
gp-312	59	7	.	.	PUNCT
gp-312	59	8	tax	tax	NOUN
gp-312	59	9	object	object	NOUN
gp-312	59	10	expansion	expansion	NOUN
gp-312	59	11	policy	policy	NOUN
gp-312	59	12	5	5	NUM
gp-312	59	13	.	.	PUNCT
gp-312	60	1	the	the	DET
gp-312	60	2	effectiveness	effectiveness	NOUN
gp-312	60	3	of	of	ADP
gp-312	60	4	the	the	DET
gp-312	60	5	administrative	administrative	ADJ
gp-312	60	6	system	system	NOUN
gp-312	60	7	in	in	ADP
gp-312	60	8	taxpayer	taxpayer	NOUN
gp-312	60	9	registration	registration	NOUN
gp-312	60	10	likert	likert	NOUN
gp-312	60	11	tax	tax	NOUN
gp-312	60	12	intent	intent	NOUN
gp-312	60	13	(	(	PUNCT
gp-312	60	14	x2	x2	NOUN
gp-312	60	15	)	)	PUNCT
gp-312	60	16	tax	tax	NOUN
gp-312	60	17	intentionation	intentionation	NOUN
gp-312	60	18	is	be	AUX
gp-312	60	19	an	an	DET
gp-312	60	20	effort	effort	NOUN
gp-312	60	21	to	to	PART
gp-312	60	22	increase	increase	VERB
gp-312	60	23	tax	tax	NOUN
gp-312	60	24	revenue	revenue	NOUN
gp-312	60	25	from	from	ADP
gp-312	60	26	an	an	DET
gp-312	60	27	existing	exist	VERB
gp-312	60	28	tax	tax	NOUN
gp-312	60	29	base	base	NOUN
gp-312	60	30	1	1	NUM
gp-312	60	31	.	.	NUM
gp-312	60	32	increased	increase	VERB
gp-312	60	33	compliance	compliance	NOUN
gp-312	60	34	in	in	ADP
gp-312	60	35	tax	tax	NOUN
gp-312	60	36	reporting	reporting	NOUN
gp-312	60	37	2	2	NUM
gp-312	60	38	.	.	PUNCT
gp-312	60	39	effectiveness	effectiveness	NOUN
gp-312	60	40	of	of	ADP
gp-312	60	41	tax	tax	NOUN
gp-312	60	42	reporting	reporting	NOUN
gp-312	60	43	supervision	supervision	NOUN
gp-312	60	44	3	3	NUM
gp-312	60	45	.	.	PUNCT
gp-312	60	46	implementation	implementation	NOUN
gp-312	60	47	of	of	ADP
gp-312	60	48	sanctions	sanction	NOUN
gp-312	60	49	for	for	ADP
gp-312	60	50	late	late	ADJ
gp-312	60	51	payment	payment	NOUN
gp-312	60	52	of	of	ADP
gp-312	60	53	taxes	taxis	NOUN
gp-312	60	54	4	4	NUM
gp-312	60	55	.	.	X
gp-312	60	56	increase	increase	VERB
gp-312	60	57	in	in	ADP
gp-312	60	58	the	the	DET
gp-312	60	59	amount	amount	NOUN
gp-312	60	60	of	of	ADP
gp-312	60	61	tax	tax	NOUN
gp-312	60	62	successfully	successfully	ADV
gp-312	60	63	collected	collect	VERB
gp-312	60	64	5	5	NUM
gp-312	60	65	.	.	PUNCT
gp-312	60	66	utilization	utilization	NOUN
gp-312	60	67	of	of	ADP
gp-312	60	68	technology	technology	NOUN
gp-312	60	69	in	in	ADP
gp-312	60	70	tax	tax	NOUN
gp-312	60	71	monitoring	monitoring	NOUN
gp-312	60	72	likert	likert	ADJ
gp-312	60	73	american	american	ADJ
gp-312	60	74	journal	journal	PROPN
gp-312	60	75	of	of	ADP
gp-312	60	76	economic	economic	ADJ
gp-312	60	77	and	and	CCONJ
gp-312	60	78	management	management	NOUN
gp-312	60	79	business	business	NOUN
gp-312	60	80	vol	vol	NOUN
gp-312	60	81	.	.	PROPN
gp-312	61	1	4	4	NUM
gp-312	61	2	no	no	NOUN
gp-312	61	3	.	.	NOUN
gp-312	62	1	8	8	NUM
gp-312	62	2	august	august	PROPN
gp-312	62	3	2025	2025	NUM
gp-312	62	4	1162	1162	NUM
gp-312	62	5	variable	variable	ADJ
gp-312	62	6	operational	operational	ADJ
gp-312	62	7	definition	definition	NOUN
gp-312	62	8	indicators	indicator	NOUN
gp-312	62	9	scale	scale	VERB
gp-312	62	10	tax	tax	NOUN
gp-312	62	11	audit	audit	NOUN
gp-312	62	12	(	(	PUNCT
gp-312	62	13	x3	x3	ADJ
gp-312	62	14	)	)	PUNCT
gp-312	62	15	tax	tax	NOUN
gp-312	62	16	audit	audit	NOUN
gp-312	62	17	is	be	AUX
gp-312	62	18	an	an	DET
gp-312	62	19	effort	effort	NOUN
gp-312	62	20	to	to	PART
gp-312	62	21	supervise	supervise	VERB
gp-312	62	22	taxpayers	taxpayer	NOUN
gp-312	62	23	'	'	PART
gp-312	62	24	compliance	compliance	NOUN
gp-312	62	25	in	in	ADP
gp-312	62	26	fulfilling	fulfil	VERB
gp-312	62	27	their	their	PRON
gp-312	62	28	tax	tax	NOUN
gp-312	62	29	obligations	obligation	NOUN
gp-312	62	30	1	1	NUM
gp-312	62	31	.	.	PUNCT
gp-312	62	32	frequency	frequency	NOUN
gp-312	62	33	of	of	ADP
gp-312	62	34	tax	tax	NOUN
gp-312	62	35	audits	audits	NOUN
gp-312	62	36	on	on	ADP
gp-312	62	37	taxpayers	taxpayer	NOUN
gp-312	62	38	2	2	NUM
gp-312	62	39	.	.	NOUN
gp-312	62	40	number	number	NOUN
gp-312	62	41	of	of	ADP
gp-312	62	42	findings	finding	NOUN
gp-312	62	43	of	of	ADP
gp-312	62	44	discrepancies	discrepancy	NOUN
gp-312	62	45	in	in	ADP
gp-312	62	46	tax	tax	NOUN
gp-312	62	47	reports	report	NOUN
gp-312	62	48	3	3	NUM
gp-312	62	49	.	.	PUNCT
gp-312	63	1	the	the	DET
gp-312	63	2	effectiveness	effectiveness	NOUN
gp-312	63	3	of	of	ADP
gp-312	63	4	audits	audits	NOUN
gp-312	63	5	in	in	ADP
gp-312	63	6	improving	improve	VERB
gp-312	63	7	tax	tax	NOUN
gp-312	63	8	compliance	compliance	NOUN
gp-312	63	9	4	4	NUM
gp-312	63	10	.	.	PUNCT
gp-312	64	1	the	the	DET
gp-312	64	2	level	level	NOUN
gp-312	64	3	of	of	ADP
gp-312	64	4	compliance	compliance	NOUN
gp-312	64	5	of	of	ADP
gp-312	64	6	taxpayers	taxpayer	NOUN
gp-312	64	7	after	after	ADP
gp-312	64	8	the	the	DET
gp-312	64	9	audit	audit	NOUN
gp-312	64	10	5	5	NUM
gp-312	64	11	.	.	PUNCT
gp-312	65	1	the	the	DET
gp-312	65	2	impact	impact	NOUN
gp-312	65	3	of	of	ADP
gp-312	65	4	audit	audit	NOUN
gp-312	65	5	sanctions	sanction	NOUN
gp-312	65	6	on	on	ADP
gp-312	65	7	tax	tax	NOUN
gp-312	65	8	revenue	revenue	NOUN
gp-312	65	9	likert	likert	NOUN
gp-312	65	10	tax	tax	NOUN
gp-312	65	11	revenue	revenue	NOUN
gp-312	65	12	(	(	PUNCT
gp-312	65	13	y	y	NOUN
gp-312	65	14	)	)	PUNCT
gp-312	65	15	tax	tax	NOUN
gp-312	65	16	revenue	revenue	NOUN
gp-312	65	17	is	be	AUX
gp-312	65	18	the	the	DET
gp-312	65	19	result	result	NOUN
gp-312	65	20	obtained	obtain	VERB
gp-312	65	21	from	from	ADP
gp-312	65	22	the	the	DET
gp-312	65	23	implementation	implementation	NOUN
gp-312	65	24	of	of	ADP
gp-312	65	25	various	various	ADJ
gp-312	65	26	tax	tax	NOUN
gp-312	65	27	policies	policy	NOUN
gp-312	65	28	carried	carry	VERB
gp-312	65	29	out	out	ADP
gp-312	65	30	by	by	ADP
gp-312	65	31	the	the	DET
gp-312	65	32	tax	tax	NOUN
gp-312	65	33	service	service	NOUN
gp-312	65	34	office	office	NOUN
gp-312	65	35	(	(	PUNCT
gp-312	65	36	kpp	kpp	X
gp-312	65	37	)	)	PUNCT
gp-312	65	38	1	1	NUM
gp-312	65	39	.	.	PUNCT
gp-312	65	40	total	total	ADJ
gp-312	65	41	tax	tax	NOUN
gp-312	65	42	revenue	revenue	NOUN
gp-312	65	43	per	per	ADP
gp-312	65	44	period	period	NOUN
gp-312	65	45	2	2	NUM
gp-312	65	46	.	.	PUNCT
gp-312	65	47	tax	tax	NOUN
gp-312	65	48	revenue	revenue	NOUN
gp-312	65	49	growth	growth	NOUN
gp-312	65	50	rate	rate	NOUN
gp-312	65	51	3	3	NUM
gp-312	65	52	.	.	PUNCT
gp-312	66	1	the	the	DET
gp-312	66	2	influence	influence	NOUN
gp-312	66	3	of	of	ADP
gp-312	66	4	tax	tax	NOUN
gp-312	66	5	policy	policy	NOUN
gp-312	66	6	on	on	ADP
gp-312	66	7	tax	tax	NOUN
gp-312	66	8	revenue	revenue	NOUN
gp-312	66	9	4	4	NUM
gp-312	66	10	.	.	PUNCT
gp-312	66	11	comparison	comparison	NOUN
gp-312	66	12	of	of	ADP
gp-312	66	13	tax	tax	NOUN
gp-312	66	14	revenue	revenue	NOUN
gp-312	66	15	targets	target	NOUN
gp-312	66	16	and	and	CCONJ
gp-312	66	17	realization	realization	NOUN
gp-312	66	18	5	5	NUM
gp-312	66	19	.	.	PUNCT
gp-312	66	20	tax	tax	NOUN
gp-312	66	21	contribution	contribution	NOUN
gp-312	66	22	to	to	ADP
gp-312	66	23	tax	tax	NOUN
gp-312	66	24	revenue	revenue	NOUN
gp-312	66	25	likert	likert	NOUN
gp-312	66	26	data	datum	NOUN
gp-312	66	27	analysis	analysis	NOUN
gp-312	66	28	techniques	technique	NOUN
gp-312	66	29	descriptive	descriptive	ADJ
gp-312	66	30	statistics	statistic	NOUN
gp-312	66	31	descriptive	descriptive	ADJ
gp-312	66	32	statistics	statistic	NOUN
gp-312	66	33	are	be	AUX
gp-312	66	34	statistics	statistic	NOUN
gp-312	66	35	used	use	VERB
gp-312	66	36	to	to	PART
gp-312	66	37	analyze	analyze	VERB
gp-312	66	38	data	datum	NOUN
gp-312	66	39	by	by	ADP
gp-312	66	40	describing	describe	VERB
gp-312	66	41	or	or	CCONJ
gp-312	66	42	describing	describe	VERB
gp-312	66	43	the	the	DET
gp-312	66	44	data	datum	NOUN
gp-312	66	45	that	that	PRON
gp-312	66	46	has	have	AUX
gp-312	66	47	been	be	AUX
gp-312	66	48	collected	collect	VERB
gp-312	66	49	as	as	SCONJ
gp-312	66	50	it	it	PRON
gp-312	66	51	is	be	AUX
gp-312	66	52	,	,	PUNCT
gp-312	66	53	by	by	ADP
gp-312	66	54	calculating	calculate	VERB
gp-312	66	55	the	the	DET
gp-312	66	56	minimum	minimum	ADJ
gp-312	66	57	value	value	NOUN
gp-312	66	58	,	,	PUNCT
gp-312	66	59	maximum	maximum	ADJ
gp-312	66	60	value	value	NOUN
gp-312	66	61	,	,	PUNCT
gp-312	66	62	average	average	ADJ
gp-312	66	63	value	value	NOUN
gp-312	66	64	,	,	PUNCT
gp-312	66	65	and	and	CCONJ
gp-312	66	66	standard	standard	ADJ
gp-312	66	67	deviation	deviation	NOUN
gp-312	66	68	.	.	PUNCT
gp-312	67	1	in	in	ADP
gp-312	67	2	providing	provide	VERB
gp-312	67	3	a	a	DET
gp-312	67	4	description	description	NOUN
gp-312	67	5	of	of	ADP
gp-312	67	6	the	the	DET
gp-312	67	7	research	research	NOUN
gp-312	67	8	variables	variable	NOUN
gp-312	67	9	,	,	PUNCT
gp-312	67	10	the	the	DET
gp-312	67	11	answer	answer	NOUN
gp-312	67	12	assessment	assessment	NOUN
gp-312	67	13	interval	interval	NOUN
gp-312	67	14	was	be	AUX
gp-312	67	15	used	use	VERB
gp-312	67	16	to	to	PART
gp-312	67	17	determine	determine	VERB
gp-312	67	18	the	the	DET
gp-312	67	19	average	average	ADJ
gp-312	67	20	response	response	NOUN
gp-312	67	21	of	of	ADP
gp-312	67	22	the	the	DET
gp-312	67	23	respondents	respondent	NOUN
gp-312	67	24	to	to	ADP
gp-312	67	25	each	each	DET
gp-312	67	26	questionnaire	questionnaire	NOUN
gp-312	67	27	statement	statement	NOUN
gp-312	67	28	.	.	PUNCT
gp-312	68	1	below	below	ADV
gp-312	68	2	is	be	AUX
gp-312	68	3	the	the	DET
gp-312	68	4	calculation	calculation	NOUN
gp-312	68	5	to	to	PART
gp-312	68	6	determine	determine	VERB
gp-312	68	7	the	the	DET
gp-312	68	8	interval	interval	NOUN
gp-312	68	9	of	of	ADP
gp-312	68	10	the	the	DET
gp-312	68	11	respondent	respondent	NOUN
gp-312	68	12	's	's	PART
gp-312	68	13	answer	answer	NOUN
gp-312	68	14	assessment	assessment	NOUN
gp-312	68	15	:	:	PUNCT
gp-312	68	16	interval	interval	NOUN
gp-312	68	17	=	=	SYM
gp-312	68	18	(	(	PUNCT
gp-312	68	19	max	max	PROPN
gp-312	68	20	–	–	PUNCT
gp-312	68	21	min)/	min)/	ADJ
gp-312	68	22	number	number	NOUN
gp-312	68	23	of	of	ADP
gp-312	68	24	categories	category	NOUN
gp-312	68	25	=	=	SYM
gp-312	68	26	(	(	PUNCT
gp-312	68	27	5	5	NUM
gp-312	68	28	-	-	SYM
gp-312	68	29	1)/5	1)/5	NUM
gp-312	68	30	=	=	SYM
gp-312	68	31	0.80	0.80	NUM
gp-312	68	32	the	the	DET
gp-312	68	33	table	table	NOUN
gp-312	68	34	below	below	ADV
gp-312	68	35	shows	show	VERB
gp-312	68	36	the	the	DET
gp-312	68	37	interval	interval	NOUN
gp-312	68	38	of	of	ADP
gp-312	68	39	the	the	DET
gp-312	68	40	assessment	assessment	NOUN
gp-312	68	41	of	of	ADP
gp-312	68	42	the	the	DET
gp-312	68	43	questionnaire	questionnaire	NOUN
gp-312	68	44	statement	statement	NOUN
gp-312	68	45	answers	answer	NOUN
gp-312	68	46	:	:	PUNCT
gp-312	68	47	table	table	NOUN
gp-312	68	48	2	2	NUM
gp-312	68	49	.	.	PUNCT
gp-312	68	50	questionnaire	questionnaire	NOUN
gp-312	68	51	statement	statement	NOUN
gp-312	68	52	answer	answer	NOUN
gp-312	68	53	scoring	scoring	NOUN
gp-312	68	54	interval	interval	NOUN
gp-312	68	55	no	no	INTJ
gp-312	68	56	.	.	PUNCT
gp-312	69	1	answer	answer	NOUN
gp-312	69	2	score	score	NOUN
gp-312	69	3	interval	interval	NOUN
gp-312	69	4	information	information	NOUN
gp-312	69	5	1	1	NUM
gp-312	69	6	.	.	NOUN
gp-312	69	7	1	1	NUM
gp-312	69	8	1.00	1.00	NUM
gp-312	69	9	–	–	PUNCT
gp-312	69	10	1.80	1.80	NUM
gp-312	69	11	strongly	strongly	ADV
gp-312	69	12	disagree	disagree	VERB
gp-312	69	13	2	2	NUM
gp-312	69	14	.	.	ADP
gp-312	69	15	2	2	NUM
gp-312	69	16	1.81	1.81	NUM
gp-312	69	17	–	–	PUNCT
gp-312	69	18	2.60	2.60	NUM
gp-312	69	19	disagree	disagree	VERB
gp-312	69	20	3	3	NUM
gp-312	69	21	.	.	NOUN
gp-312	69	22	3	3	NUM
gp-312	69	23	2.61	2.61	NUM
gp-312	69	24	–	–	PUNCT
gp-312	69	25	3.40	3.40	NUM
gp-312	69	26	nervous	nervous	ADJ
gp-312	69	27	4	4	NUM
gp-312	69	28	.	.	ADP
gp-312	69	29	4	4	NUM
gp-312	69	30	3.41	3.41	NUM
gp-312	69	31	–	–	PUNCT
gp-312	69	32	4.20	4.20	NUM
gp-312	69	33	agree	agree	VERB
gp-312	69	34	5	5	NUM
gp-312	69	35	.	.	NOUN
gp-312	69	36	5	5	NUM
gp-312	69	37	4.21	4.21	NUM
gp-312	69	38	–	–	PUNCT
gp-312	69	39	5.00	5.00	NUM
gp-312	69	40	strongly	strongly	ADV
gp-312	69	41	agree	agree	VERB
gp-312	69	42	muhammad	muhammad	PROPN
gp-312	69	43	ghufran	ghufran	ADJ
gp-312	69	44	fadli	fadli	PROPN
gp-312	69	45	,	,	PUNCT
gp-312	69	46	danang	danang	PROPN
gp-312	69	47	adi	adi	PROPN
gp-312	69	48	putra	putra	PROPN
gp-312	69	49	1163	1163	NUM
gp-312	69	50	data	datum	NOUN
gp-312	69	51	quality	quality	NOUN
gp-312	69	52	testing	testing	NOUN
gp-312	69	53	1	1	NUM
gp-312	69	54	.	.	PUNCT
gp-312	70	1	validity	validity	NOUN
gp-312	70	2	testing	test	VERB
gp-312	70	3	the	the	DET
gp-312	70	4	validity	validity	NOUN
gp-312	70	5	test	test	NOUN
gp-312	70	6	is	be	AUX
gp-312	70	7	very	very	ADV
gp-312	70	8	important	important	ADJ
gp-312	70	9	because	because	SCONJ
gp-312	70	10	it	it	PRON
gp-312	70	11	guarantees	guarantee	VERB
gp-312	70	12	the	the	DET
gp-312	70	13	validity	validity	NOUN
gp-312	70	14	of	of	ADP
gp-312	70	15	the	the	DET
gp-312	70	16	measurements	measurement	NOUN
gp-312	70	17	of	of	ADP
gp-312	70	18	the	the	DET
gp-312	70	19	specified	specify	VERB
gp-312	70	20	proportions	proportion	NOUN
gp-312	70	21	of	of	ADP
gp-312	70	22	the	the	DET
gp-312	70	23	variables	variable	NOUN
gp-312	70	24	used	use	VERB
gp-312	70	25	to	to	PART
gp-312	70	26	determine	determine	VERB
gp-312	70	27	the	the	DET
gp-312	70	28	relationship	relationship	NOUN
gp-312	70	29	between	between	ADP
gp-312	70	30	events	event	NOUN
gp-312	70	31	or	or	CCONJ
gp-312	70	32	phenomena	phenomenon	NOUN
gp-312	70	33	.	.	PUNCT
gp-312	71	1	validity	validity	NOUN
gp-312	71	2	tests	test	NOUN
gp-312	71	3	are	be	AUX
gp-312	71	4	usually	usually	ADV
gp-312	71	5	used	use	VERB
gp-312	71	6	to	to	PART
gp-312	71	7	measure	measure	VERB
gp-312	71	8	the	the	DET
gp-312	71	9	validity	validity	NOUN
gp-312	71	10	of	of	ADP
gp-312	71	11	a	a	DET
gp-312	71	12	questionnaire	questionnaire	NOUN
gp-312	71	13	.	.	PUNCT
gp-312	72	1	if	if	SCONJ
gp-312	72	2	the	the	DET
gp-312	72	3	questionnaire	questionnaire	NOUN
gp-312	72	4	can	can	AUX
gp-312	72	5	reveal	reveal	VERB
gp-312	72	6	what	what	PRON
gp-312	72	7	was	be	AUX
gp-312	72	8	measured	measure	VERB
gp-312	72	9	in	in	ADP
gp-312	72	10	the	the	DET
gp-312	72	11	study	study	NOUN
gp-312	72	12	,	,	PUNCT
gp-312	72	13	then	then	ADV
gp-312	72	14	the	the	DET
gp-312	72	15	questionnaire	questionnaire	NOUN
gp-312	72	16	can	can	AUX
gp-312	72	17	be	be	AUX
gp-312	72	18	said	say	VERB
gp-312	72	19	to	to	PART
gp-312	72	20	be	be	AUX
gp-312	72	21	valid	valid	ADJ
gp-312	72	22	.	.	PUNCT
gp-312	73	1	if	if	SCONJ
gp-312	73	2	the	the	DET
gp-312	73	3	significance	significance	NOUN
gp-312	73	4	level	level	NOUN
gp-312	73	5	is	be	AUX
gp-312	73	6	less	less	ADJ
gp-312	73	7	than	than	ADP
gp-312	73	8	0.05	0.05	NUM
gp-312	73	9	then	then	ADV
gp-312	73	10	the	the	DET
gp-312	73	11	question	question	NOUN
gp-312	73	12	is	be	AUX
gp-312	73	13	said	say	VERB
gp-312	73	14	to	to	PART
gp-312	73	15	be	be	AUX
gp-312	73	16	valid	valid	ADJ
gp-312	73	17	(	(	PUNCT
gp-312	73	18	ghozali	ghozali	ADJ
gp-312	73	19	,	,	PUNCT
gp-312	73	20	2020	2020	NUM
gp-312	73	21	)	)	PUNCT
gp-312	73	22	.	.	PUNCT
gp-312	74	1	2	2	X
gp-312	74	2	.	.	X
gp-312	74	3	reliability	reliability	NOUN
gp-312	74	4	testing	testing	NOUN
gp-312	74	5	reliability	reliability	NOUN
gp-312	74	6	testing	testing	NOUN
gp-312	74	7	is	be	AUX
gp-312	74	8	closely	closely	ADV
gp-312	74	9	related	relate	VERB
gp-312	74	10	to	to	ADP
gp-312	74	11	accuracy	accuracy	NOUN
gp-312	74	12	and	and	CCONJ
gp-312	74	13	consistency	consistency	NOUN
gp-312	74	14	.	.	PUNCT
gp-312	75	1	if	if	SCONJ
gp-312	75	2	the	the	DET
gp-312	75	3	answers	answer	NOUN
gp-312	75	4	given	give	VERB
gp-312	75	5	by	by	ADP
gp-312	75	6	the	the	DET
gp-312	75	7	respondents	respondent	NOUN
gp-312	75	8	to	to	ADP
gp-312	75	9	the	the	DET
gp-312	75	10	question	question	NOUN
gp-312	75	11	are	be	AUX
gp-312	75	12	consistent	consistent	ADJ
gp-312	75	13	or	or	CCONJ
gp-312	75	14	fixed	fix	VERB
gp-312	75	15	at	at	ADP
gp-312	75	16	all	all	DET
gp-312	75	17	times	time	NOUN
gp-312	75	18	,	,	PUNCT
gp-312	75	19	then	then	ADV
gp-312	75	20	the	the	DET
gp-312	75	21	questionnaire	questionnaire	NOUN
gp-312	75	22	can	can	AUX
gp-312	75	23	be	be	AUX
gp-312	75	24	said	say	VERB
gp-312	75	25	to	to	PART
gp-312	75	26	be	be	AUX
gp-312	75	27	reliable	reliable	ADJ
gp-312	75	28	.	.	PUNCT
gp-312	76	1	reliability	reliability	NOUN
gp-312	76	2	refers	refer	VERB
gp-312	76	3	to	to	ADP
gp-312	76	4	how	how	SCONJ
gp-312	76	5	much	much	ADJ
gp-312	76	6	the	the	DET
gp-312	76	7	measurement	measurement	NOUN
gp-312	76	8	results	result	VERB
gp-312	76	9	when	when	SCONJ
gp-312	76	10	repeated	repeat	VERB
gp-312	76	11	on	on	ADP
gp-312	76	12	the	the	DET
gp-312	76	13	same	same	ADJ
gp-312	76	14	subject	subject	NOUN
gp-312	76	15	and	and	CCONJ
gp-312	76	16	has	have	VERB
gp-312	76	17	relatively	relatively	ADV
gp-312	76	18	similar	similar	ADJ
gp-312	76	19	results	result	NOUN
gp-312	76	20	.	.	PUNCT
gp-312	77	1	if	if	SCONJ
gp-312	77	2	the	the	DET
gp-312	77	3	value	value	NOUN
gp-312	77	4	cronbach	cronbach	VERB
gp-312	77	5	aipha	aipha	ADJ
gp-312	77	6	from	from	ADP
gp-312	77	7	this	this	DET
gp-312	77	8	variable	variable	NOUN
gp-312	77	9	>	>	ADV
gp-312	77	10	0.60	0.60	NUM
gp-312	77	11	,	,	PUNCT
gp-312	77	12	it	it	PRON
gp-312	77	13	can	can	AUX
gp-312	77	14	be	be	AUX
gp-312	77	15	said	say	VERB
gp-312	77	16	to	to	PART
gp-312	77	17	be	be	AUX
gp-312	77	18	reliable	reliable	ADJ
gp-312	77	19	(	(	PUNCT
gp-312	77	20	ghozali	ghozali	ADJ
gp-312	77	21	,	,	PUNCT
gp-312	77	22	2020	2020	NUM
gp-312	77	23	)	)	PUNCT
gp-312	77	24	.	.	PUNCT
gp-312	78	1	classic	classic	ADJ
gp-312	78	2	assumption	assumption	NOUN
gp-312	78	3	testing	testing	NOUN
gp-312	78	4	1	1	NUM
gp-312	78	5	.	.	PUNCT
gp-312	78	6	normality	normality	NOUN
gp-312	78	7	testing	testing	NOUN
gp-312	78	8	normality	normality	NOUN
gp-312	78	9	test	test	NOUN
gp-312	78	10	according	accord	VERB
gp-312	78	11	to	to	ADP
gp-312	78	12	(	(	PUNCT
gp-312	78	13	ghozali	ghozali	ADJ
gp-312	78	14	,	,	PUNCT
gp-312	78	15	2020	2020	NUM
gp-312	78	16	)	)	PUNCT
gp-312	78	17	,	,	PUNCT
gp-312	78	18	is	be	AUX
gp-312	78	19	used	use	VERB
gp-312	78	20	to	to	PART
gp-312	78	21	test	test	VERB
gp-312	78	22	the	the	DET
gp-312	78	23	presence	presence	NOUN
gp-312	78	24	or	or	CCONJ
gp-312	78	25	absence	absence	NOUN
gp-312	78	26	of	of	ADP
gp-312	78	27	contributions	contribution	NOUN
gp-312	78	28	between	between	ADP
gp-312	78	29	dependent	dependent	ADJ
gp-312	78	30	variables	variable	NOUN
gp-312	78	31	and	and	CCONJ
gp-312	78	32	independent	independent	ADJ
gp-312	78	33	variables	variable	NOUN
gp-312	78	34	.	.	PUNCT
gp-312	79	1	a	a	DET
gp-312	79	2	good	good	ADJ
gp-312	79	3	regression	regression	NOUN
gp-312	79	4	model	model	NOUN
gp-312	79	5	has	have	VERB
gp-312	79	6	variables	variable	NOUN
gp-312	79	7	that	that	PRON
gp-312	79	8	have	have	VERB
gp-312	79	9	normal	normal	ADJ
gp-312	79	10	regression	regression	NOUN
gp-312	79	11	and	and	CCONJ
gp-312	79	12	distration	distration	NOUN
gp-312	79	13	.	.	PUNCT
gp-312	80	1	to	to	PART
gp-312	80	2	determine	determine	VERB
gp-312	80	3	if	if	SCONJ
gp-312	80	4	each	each	DET
gp-312	80	5	variable	variable	NOUN
gp-312	80	6	has	have	VERB
gp-312	80	7	a	a	DET
gp-312	80	8	normal	normal	ADJ
gp-312	80	9	distribution	distribution	NOUN
gp-312	80	10	.	.	PUNCT
gp-312	81	1	it	it	PRON
gp-312	81	2	is	be	AUX
gp-312	81	3	possible	possible	ADJ
gp-312	81	4	to	to	PART
gp-312	81	5	use	use	VERB
gp-312	81	6	the	the	DET
gp-312	81	7	koimogrof	koimogrof	NOUN
gp-312	81	8	-	-	PUNCT
gp-312	81	9	smirnov	smirnov	PROPN
gp-312	81	10	nonparametric	nonparametric	NOUN
gp-312	81	11	test	test	NOUN
gp-312	81	12	to	to	PART
gp-312	81	13	find	find	VERB
gp-312	81	14	out	out	ADP
gp-312	81	15	.	.	PUNCT
gp-312	82	1	the	the	DET
gp-312	82	2	criteria	criterion	NOUN
gp-312	82	3	used	use	VERB
gp-312	82	4	to	to	PART
gp-312	82	5	make	make	VERB
gp-312	82	6	the	the	DET
gp-312	82	7	decision	decision	NOUN
gp-312	82	8	include	include	VERB
gp-312	82	9	:	:	PUNCT
gp-312	82	10	a.	a.	NOUN
gp-312	82	11	if	if	SCONJ
gp-312	82	12	the	the	DET
gp-312	82	13	significance	significance	NOUN
gp-312	82	14	value	value	NOUN
gp-312	82	15	<	<	X
gp-312	82	16	0.05	0.05	NUM
gp-312	82	17	,	,	PUNCT
gp-312	82	18	the	the	DET
gp-312	82	19	conclusion	conclusion	NOUN
gp-312	82	20	is	be	AUX
gp-312	82	21	that	that	SCONJ
gp-312	82	22	h0	h0	PROPN
gp-312	82	23	is	be	AUX
gp-312	82	24	rejected	reject	VERB
gp-312	82	25	and	and	CCONJ
gp-312	82	26	has	have	VERB
gp-312	82	27	no	no	DET
gp-312	82	28	normal	normal	ADJ
gp-312	82	29	distribution	distribution	NOUN
gp-312	82	30	b.	b.	NOUN
gp-312	83	1	if	if	SCONJ
gp-312	83	2	the	the	DET
gp-312	83	3	significance	significance	NOUN
gp-312	83	4	value	value	NOUN
gp-312	83	5	>	>	X
gp-312	83	6	0.05	0.05	NUM
gp-312	83	7	,	,	PUNCT
gp-312	83	8	the	the	DET
gp-312	83	9	conclusion	conclusion	NOUN
gp-312	83	10	is	be	AUX
gp-312	83	11	h0	h0	PROPN
gp-312	83	12	accepted	accept	VERB
gp-312	83	13	and	and	CCONJ
gp-312	83	14	has	have	VERB
gp-312	83	15	a	a	DET
gp-312	83	16	normal	normal	ADJ
gp-312	83	17	distribution	distribution	NOUN
gp-312	83	18	.	.	PUNCT
gp-312	84	1	2	2	X
gp-312	84	2	.	.	X
gp-312	84	3	multicoloniality	multicoloniality	NOUN
gp-312	84	4	testing	testing	NOUN
gp-312	84	5	(	(	PUNCT
gp-312	84	6	ghozali	ghozali	PROPN
gp-312	84	7	&	&	CCONJ
gp-312	84	8	ratmono	ratmono	PROPN
gp-312	84	9	,	,	PUNCT
gp-312	84	10	2017	2017	NUM
gp-312	84	11	)	)	PUNCT
gp-312	84	12	argues	argue	VERB
gp-312	84	13	that	that	SCONJ
gp-312	84	14	multicoloniality	multicoloniality	NOUN
gp-312	84	15	testing	testing	NOUN
gp-312	84	16	is	be	AUX
gp-312	84	17	used	use	VERB
gp-312	84	18	to	to	PART
gp-312	84	19	test	test	VERB
gp-312	84	20	how	how	SCONJ
gp-312	84	21	strong	strong	ADJ
gp-312	84	22	relationships	relationship	NOUN
gp-312	84	23	between	between	ADP
gp-312	84	24	independent	independent	ADJ
gp-312	84	25	variables	variable	NOUN
gp-312	84	26	are	be	AUX
gp-312	84	27	.	.	PUNCT
gp-312	85	1	the	the	DET
gp-312	85	2	criteria	criterion	NOUN
gp-312	85	3	used	use	VERB
gp-312	85	4	to	to	PART
gp-312	85	5	make	make	VERB
gp-312	85	6	decisions	decision	NOUN
gp-312	85	7	include	include	VERB
gp-312	85	8	:	:	PUNCT
gp-312	85	9	a.	a.	NOUN
gp-312	85	10	if	if	SCONJ
gp-312	85	11	the	the	DET
gp-312	85	12	tolerance	tolerance	NOUN
gp-312	85	13	value	value	NOUN
gp-312	85	14	is	be	AUX
gp-312	85	15	>	>	X
gp-312	85	16	0.10	0.10	NUM
gp-312	85	17	or	or	CCONJ
gp-312	85	18	the	the	DET
gp-312	85	19	vif	vif	NOUN
gp-312	85	20	value	value	NOUN
gp-312	85	21	is	be	AUX
gp-312	85	22	<	<	X
gp-312	85	23	10	10	NUM
gp-312	85	24	,	,	PUNCT
gp-312	85	25	then	then	ADV
gp-312	85	26	there	there	PRON
gp-312	85	27	is	be	VERB
gp-312	85	28	multicolonialism	multicolonialism	NOUN
gp-312	85	29	b.	b.	PROPN
gp-312	86	1	if	if	SCONJ
gp-312	86	2	the	the	DET
gp-312	86	3	tolerance	tolerance	NOUN
gp-312	86	4	value	value	NOUN
gp-312	86	5	is	be	AUX
gp-312	86	6	<	<	X
gp-312	86	7	0.10	0.10	NUM
gp-312	86	8	or	or	CCONJ
gp-312	86	9	the	the	DET
gp-312	86	10	vif	vif	NOUN
gp-312	86	11	value	value	NOUN
gp-312	86	12	is	be	AUX
gp-312	86	13	>	>	X
gp-312	86	14	10	10	NUM
gp-312	86	15	,	,	PUNCT
gp-312	86	16	then	then	ADV
gp-312	86	17	there	there	PRON
gp-312	86	18	is	be	VERB
gp-312	86	19	no	no	DET
gp-312	86	20	multicolonialism	multicolonialism	NOUN
gp-312	86	21	.	.	PUNCT
gp-312	87	1	3	3	X
gp-312	87	2	.	.	X
gp-312	87	3	heteroscedasticity	heteroscedasticity	NOUN
gp-312	87	4	testing	test	VERB
gp-312	87	5	the	the	DET
gp-312	87	6	heteroscedasticity	heteroscedasticity	NOUN
gp-312	87	7	test	test	NOUN
gp-312	87	8	is	be	AUX
gp-312	87	9	used	use	VERB
gp-312	87	10	to	to	PART
gp-312	87	11	see	see	VERB
gp-312	87	12	the	the	DET
gp-312	87	13	difference	difference	NOUN
gp-312	87	14	in	in	ADP
gp-312	87	15	residual	residual	ADJ
gp-312	87	16	variance	variance	NOUN
gp-312	87	17	from	from	ADP
gp-312	87	18	one	one	NUM
gp-312	87	19	observation	observation	NOUN
gp-312	87	20	to	to	ADP
gp-312	87	21	another	another	PRON
gp-312	87	22	in	in	ADP
gp-312	87	23	each	each	DET
gp-312	87	24	regression	regression	NOUN
gp-312	87	25	,	,	PUNCT
gp-312	87	26	if	if	SCONJ
gp-312	87	27	the	the	DET
gp-312	87	28	residual	residual	ADJ
gp-312	87	29	from	from	ADP
gp-312	87	30	one	one	NUM
gp-312	87	31	observation	observation	NOUN
gp-312	87	32	to	to	ADP
gp-312	87	33	another	another	PRON
gp-312	87	34	is	be	AUX
gp-312	87	35	constant	constant	ADJ
gp-312	87	36	,	,	PUNCT
gp-312	87	37	then	then	ADV
gp-312	87	38	it	it	PRON
gp-312	87	39	can	can	AUX
gp-312	87	40	be	be	AUX
gp-312	87	41	said	say	VERB
gp-312	87	42	to	to	PART
gp-312	87	43	be	be	AUX
gp-312	87	44	homoscedastic	homoscedastic	ADJ
gp-312	87	45	.	.	PUNCT
gp-312	88	1	while	while	SCONJ
gp-312	88	2	the	the	DET
gp-312	88	3	variant	variant	NOUN
gp-312	88	4	of	of	ADP
gp-312	88	5	residual	residual	ADJ
gp-312	88	6	observations	observation	NOUN
gp-312	88	7	from	from	ADP
gp-312	88	8	one	one	NUM
gp-312	88	9	observation	observation	NOUN
gp-312	88	10	to	to	ADP
gp-312	88	11	another	another	PRON
gp-312	88	12	is	be	AUX
gp-312	88	13	different	different	ADJ
gp-312	88	14	,	,	PUNCT
gp-312	88	15	it	it	PRON
gp-312	88	16	is	be	AUX
gp-312	88	17	called	call	VERB
gp-312	88	18	heteroscedasticity	heteroscedasticity	NOUN
gp-312	88	19	.	.	PUNCT
gp-312	89	1	a	a	DET
gp-312	89	2	good	good	ADJ
gp-312	89	3	regression	regression	NOUN
gp-312	89	4	model	model	NOUN
gp-312	89	5	is	be	AUX
gp-312	89	6	a	a	DET
gp-312	89	7	regression	regression	NOUN
gp-312	89	8	model	model	NOUN
gp-312	89	9	in	in	ADP
gp-312	89	10	which	which	PRON
gp-312	89	11	heteroscedasticity	heteroscedasticity	NOUN
gp-312	89	12	does	do	AUX
gp-312	89	13	not	not	PART
gp-312	89	14	exist	exist	VERB
gp-312	89	15	or	or	CCONJ
gp-312	89	16	does	do	AUX
gp-312	89	17	not	not	PART
gp-312	89	18	occur	occur	VERB
gp-312	89	19	.	.	PUNCT
gp-312	90	1	hypothesis	hypothesis	NOUN
gp-312	90	2	testing	testing	NOUN
gp-312	90	3	hypothesis	hypothesis	NOUN
gp-312	90	4	testing	testing	NOUN
gp-312	90	5	is	be	AUX
gp-312	90	6	used	use	VERB
gp-312	90	7	to	to	PART
gp-312	90	8	test	test	VERB
gp-312	90	9	how	how	SCONJ
gp-312	90	10	strong	strong	ADJ
gp-312	90	11	the	the	DET
gp-312	90	12	relationship	relationship	NOUN
gp-312	90	13	between	between	ADP
gp-312	90	14	2	2	NUM
gp-312	90	15	or	or	CCONJ
gp-312	90	16	more	more	ADJ
gp-312	90	17	variables	variable	NOUN
gp-312	90	18	is	be	AUX
gp-312	90	19	and	and	CCONJ
gp-312	90	20	to	to	PART
gp-312	90	21	state	state	VERB
gp-312	90	22	the	the	DET
gp-312	90	23	direction	direction	NOUN
gp-312	90	24	of	of	ADP
gp-312	90	25	the	the	DET
gp-312	90	26	relationship	relationship	NOUN
gp-312	90	27	between	between	ADP
gp-312	90	28	the	the	DET
gp-312	90	29	bound	bind	VERB
gp-312	90	30	variable	variable	NOUN
gp-312	90	31	and	and	CCONJ
gp-312	90	32	the	the	DET
gp-312	90	33	independent	independent	ADJ
gp-312	90	34	variable	variable	NOUN
gp-312	90	35	in	in	ADP
gp-312	90	36	the	the	DET
gp-312	90	37	regression	regression	NOUN
gp-312	90	38	.	.	PUNCT
gp-312	91	1	american	american	ADJ
gp-312	91	2	journal	journal	PROPN
gp-312	91	3	of	of	ADP
gp-312	91	4	economic	economic	ADJ
gp-312	91	5	and	and	CCONJ
gp-312	91	6	management	management	NOUN
gp-312	91	7	business	business	NOUN
gp-312	91	8	vol	vol	NOUN
gp-312	91	9	.	.	PROPN
gp-312	92	1	4	4	NUM
gp-312	92	2	no	no	NOUN
gp-312	92	3	.	.	NOUN
gp-312	92	4	8	8	NUM
gp-312	92	5	august	august	PROPN
gp-312	92	6	2025	2025	NUM
gp-312	92	7	1164	1164	NUM
gp-312	92	8	1	1	NUM
gp-312	92	9	.	.	PUNCT
gp-312	92	10	multiple	multiple	ADJ
gp-312	92	11	linear	linear	ADJ
gp-312	92	12	regression	regression	NOUN
gp-312	92	13	analysis	analysis	NOUN
gp-312	92	14	the	the	DET
gp-312	92	15	analysis	analysis	NOUN
gp-312	92	16	used	use	VERB
gp-312	92	17	in	in	ADP
gp-312	92	18	the	the	DET
gp-312	92	19	study	study	NOUN
gp-312	92	20	used	use	VERB
gp-312	92	21	multiple	multiple	ADJ
gp-312	92	22	linear	linear	ADJ
gp-312	92	23	regression	regression	NOUN
gp-312	92	24	technique	technique	NOUN
gp-312	92	25	,	,	PUNCT
gp-312	92	26	which	which	PRON
gp-312	92	27	is	be	AUX
gp-312	92	28	a	a	DET
gp-312	92	29	technique	technique	NOUN
gp-312	92	30	that	that	PRON
gp-312	92	31	can	can	AUX
gp-312	92	32	be	be	AUX
gp-312	92	33	used	use	VERB
gp-312	92	34	to	to	PART
gp-312	92	35	analyze	analyze	VERB
gp-312	92	36	more	more	ADJ
gp-312	92	37	than	than	ADP
gp-312	92	38	two	two	NUM
gp-312	92	39	independent	independent	ADJ
gp-312	92	40	variables	variable	NOUN
gp-312	92	41	(	(	PUNCT
gp-312	92	42	ghozali	ghozali	ADJ
gp-312	92	43	,	,	PUNCT
gp-312	92	44	2020	2020	NUM
gp-312	92	45	)	)	PUNCT
gp-312	92	46	the	the	DET
gp-312	92	47	formula	formula	NOUN
gp-312	92	48	for	for	ADP
gp-312	92	49	the	the	DET
gp-312	92	50	multiple	multiple	ADJ
gp-312	92	51	regression	regression	NOUN
gp-312	92	52	equation	equation	NOUN
gp-312	92	53	is	be	AUX
gp-312	92	54	:	:	PUNCT
gp-312	92	55	y	y	PROPN
gp-312	92	56	=	=	PUNCT
gp-312	92	57	α	α	PROPN
gp-312	92	58	+	+	X
gp-312	92	59	β1x1	β1x1	PUNCT
gp-312	93	1	+	+	NUM
gp-312	93	2	β2x2	β2x2	PUNCT
gp-312	93	3	+	+	CCONJ
gp-312	93	4	β3x3	β3x3	PUNCT
gp-312	93	5	+	+	CCONJ
gp-312	93	6	ε	ε	PROPN
gp-312	93	7	information	information	NOUN
gp-312	93	8	:	:	PUNCT
gp-312	93	9	y=	y=	NUM
gp-312	93	10	tax	tax	NOUN
gp-312	93	11	revenue	revenue	NOUN
gp-312	93	12	α	α	NOUN
gp-312	93	13	=	=	SYM
gp-312	93	14	constant	constant	ADJ
gp-312	93	15	β1	β1	PROPN
gp-312	93	16	-	-	PUNCT
gp-312	93	17	β3=	β3=	PROPN
gp-312	93	18	regression	regression	NOUN
gp-312	93	19	coefficient	coefficient	NOUN
gp-312	93	20	x1=	x1=	PROPN
gp-312	93	21	tax	tax	NOUN
gp-312	93	22	identification	identification	NOUN
gp-312	93	23	x2=	x2=	NOUN
gp-312	93	24	tax	tax	NOUN
gp-312	93	25	intent	intent	NOUN
gp-312	93	26	x3=	x3=	PUNCT
gp-312	94	1	tax	tax	NOUN
gp-312	94	2	audit	audit	NOUN
gp-312	94	3	ε	ε	NOUN
gp-312	94	4	=	=	SYM
gp-312	94	5	error	error	NOUN
gp-312	94	6	2	2	NUM
gp-312	94	7	.	.	PUNCT
gp-312	95	1	coefficient	coefficient	NOUN
gp-312	95	2	of	of	ADP
gp-312	95	3	determination	determination	NOUN
gp-312	95	4	(	(	PUNCT
gp-312	95	5	r2	r2	PROPN
gp-312	95	6	)	)	PUNCT
gp-312	95	7	(	(	PUNCT
gp-312	95	8	ghozali	ghozali	PROPN
gp-312	95	9	,	,	PUNCT
gp-312	95	10	2020	2020	NUM
gp-312	95	11	)	)	PUNCT
gp-312	95	12	states	state	VERB
gp-312	95	13	that	that	SCONJ
gp-312	95	14	the	the	DET
gp-312	95	15	coefficient	coefficient	NOUN
gp-312	95	16	of	of	ADP
gp-312	95	17	determination	determination	NOUN
gp-312	95	18	(	(	PUNCT
gp-312	95	19	r2	r2	PROPN
gp-312	95	20	)	)	PUNCT
gp-312	95	21	is	be	AUX
gp-312	95	22	a	a	DET
gp-312	95	23	tool	tool	NOUN
gp-312	95	24	used	use	VERB
gp-312	95	25	to	to	PART
gp-312	95	26	measure	measure	VERB
gp-312	95	27	the	the	DET
gp-312	95	28	extent	extent	NOUN
gp-312	95	29	to	to	PART
gp-312	95	30	which	which	PRON
gp-312	95	31	a	a	DET
gp-312	95	32	model	model	NOUN
gp-312	95	33	can	can	AUX
gp-312	95	34	explain	explain	VERB
gp-312	95	35	bound	bound	ADJ
gp-312	95	36	variables	variable	NOUN
gp-312	95	37	.	.	PUNCT
gp-312	96	1	the	the	DET
gp-312	96	2	value	value	NOUN
gp-312	96	3	of	of	ADP
gp-312	96	4	the	the	DET
gp-312	96	5	determination	determination	NOUN
gp-312	96	6	coefficient	coefficient	NOUN
gp-312	96	7	(	(	PUNCT
gp-312	96	8	r2	r2	PROPN
gp-312	96	9	)	)	PUNCT
gp-312	96	10	is	be	AUX
gp-312	96	11	between	between	ADP
gp-312	96	12	0	0	NUM
gp-312	96	13	and	and	CCONJ
gp-312	96	14	1	1	NUM
gp-312	96	15	.	.	X
gp-312	97	1	if	if	SCONJ
gp-312	97	2	the	the	DET
gp-312	97	3	value	value	NOUN
gp-312	97	4	of	of	ADP
gp-312	97	5	the	the	DET
gp-312	97	6	determination	determination	NOUN
gp-312	97	7	coefficient	coefficient	NOUN
gp-312	97	8	is	be	AUX
gp-312	97	9	small	small	ADJ
gp-312	97	10	,	,	PUNCT
gp-312	97	11	the	the	DET
gp-312	97	12	ability	ability	NOUN
gp-312	97	13	of	of	ADP
gp-312	97	14	independent	independent	ADJ
gp-312	97	15	variables	variable	NOUN
gp-312	97	16	to	to	PART
gp-312	97	17	explain	explain	VERB
gp-312	97	18	dependent	dependent	ADJ
gp-312	97	19	variables	variable	NOUN
gp-312	97	20	is	be	AUX
gp-312	97	21	very	very	ADV
gp-312	97	22	limited	limited	ADJ
gp-312	97	23	.	.	PUNCT
gp-312	98	1	on	on	ADP
gp-312	98	2	the	the	DET
gp-312	98	3	other	other	ADJ
gp-312	98	4	hand	hand	NOUN
gp-312	98	5	,	,	PUNCT
gp-312	98	6	if	if	SCONJ
gp-312	98	7	the	the	DET
gp-312	98	8	coefficient	coefficient	NOUN
gp-312	98	9	of	of	ADP
gp-312	98	10	determination	determination	NOUN
gp-312	98	11	is	be	AUX
gp-312	98	12	close	close	ADJ
gp-312	98	13	to	to	ADP
gp-312	98	14	one	one	NUM
gp-312	98	15	,	,	PUNCT
gp-312	98	16	then	then	ADV
gp-312	98	17	the	the	DET
gp-312	98	18	dependent	dependent	ADJ
gp-312	98	19	variable	variable	NOUN
gp-312	98	20	is	be	AUX
gp-312	98	21	able	able	ADJ
gp-312	98	22	to	to	PART
gp-312	98	23	provide	provide	VERB
gp-312	98	24	the	the	DET
gp-312	98	25	description	description	NOUN
gp-312	98	26	of	of	ADP
gp-312	98	27	the	the	DET
gp-312	98	28	information	information	NOUN
gp-312	98	29	or	or	CCONJ
gp-312	98	30	information	information	NOUN
gp-312	98	31	needed	need	VERB
gp-312	98	32	to	to	PART
gp-312	98	33	predict	predict	VERB
gp-312	98	34	the	the	DET
gp-312	98	35	bound	bind	VERB
gp-312	98	36	variable	variable	NOUN
gp-312	98	37	.	.	PUNCT
gp-312	99	1	3	3	X
gp-312	99	2	.	.	X
gp-312	99	3	model	model	NOUN
gp-312	99	4	feasibility	feasibility	NOUN
gp-312	99	5	test	test	NOUN
gp-312	99	6	(	(	PUNCT
gp-312	99	7	static	static	PROPN
gp-312	99	8	f	f	PROPN
gp-312	99	9	test	test	NOUN
gp-312	99	10	)	)	PUNCT
gp-312	99	11	statistical	statistical	ADJ
gp-312	99	12	testing	testing	NOUN
gp-312	99	13	f	f	PROPN
gp-312	99	14	was	be	AUX
gp-312	99	15	used	use	VERB
gp-312	99	16	to	to	PART
gp-312	99	17	find	find	VERB
gp-312	99	18	out	out	ADP
gp-312	99	19	whether	whether	SCONJ
gp-312	99	20	all	all	DET
gp-312	99	21	the	the	DET
gp-312	99	22	independent	independent	ADJ
gp-312	99	23	variables	variable	NOUN
gp-312	99	24	used	use	VERB
gp-312	99	25	in	in	ADP
gp-312	99	26	the	the	DET
gp-312	99	27	regression	regression	NOUN
gp-312	99	28	model	model	NOUN
gp-312	99	29	had	have	VERB
gp-312	99	30	a	a	DET
gp-312	99	31	cumulative	cumulative	ADJ
gp-312	99	32	influence	influence	NOUN
gp-312	99	33	on	on	ADP
gp-312	99	34	the	the	DET
gp-312	99	35	bound	bound	ADJ
gp-312	99	36	variables	variable	NOUN
gp-312	99	37	.	.	PUNCT
gp-312	100	1	the	the	DET
gp-312	100	2	criteria	criterion	NOUN
gp-312	100	3	used	use	VERB
gp-312	100	4	to	to	PART
gp-312	100	5	make	make	VERB
gp-312	100	6	decisions	decision	NOUN
gp-312	100	7	are	be	AUX
gp-312	100	8	:	:	PUNCT
gp-312	100	9	a.	a.	NOUN
gp-312	100	10	if	if	SCONJ
gp-312	100	11	a	a	DET
gp-312	100	12	significant	significant	ADJ
gp-312	100	13	value	value	NOUN
gp-312	100	14	<	<	X
gp-312	100	15	0.05	0.05	NUM
gp-312	100	16	h0	h0	NOUN
gp-312	100	17	is	be	AUX
gp-312	100	18	acceptable	acceptable	ADJ
gp-312	100	19	.	.	PUNCT
gp-312	101	1	b.	b.	VERB
gp-312	102	1	if	if	SCONJ
gp-312	102	2	the	the	DET
gp-312	102	3	significance	significance	NOUN
gp-312	102	4	value	value	NOUN
gp-312	102	5	>	>	X
gp-312	102	6	0.05	0.05	NUM
gp-312	102	7	h0	h0	NOUN
gp-312	102	8	is	be	AUX
gp-312	102	9	corrected	correct	VERB
gp-312	102	10	.	.	PUNCT
gp-312	103	1	4	4	X
gp-312	103	2	.	.	X
gp-312	103	3	partial	partial	ADJ
gp-312	103	4	parameter	parameter	NOUN
gp-312	103	5	test	test	NOUN
gp-312	103	6	(	(	PUNCT
gp-312	103	7	t	t	NOUN
gp-312	103	8	test	test	NOUN
gp-312	103	9	)	)	PUNCT
gp-312	103	10	statistical	statistical	ADJ
gp-312	103	11	testing	testing	NOUN
gp-312	103	12	t	t	PROPN
gp-312	103	13	was	be	AUX
gp-312	103	14	used	use	VERB
gp-312	103	15	to	to	PART
gp-312	103	16	determine	determine	VERB
gp-312	103	17	the	the	DET
gp-312	103	18	magnitude	magnitude	NOUN
gp-312	103	19	of	of	ADP
gp-312	103	20	the	the	DET
gp-312	103	21	influence	influence	NOUN
gp-312	103	22	of	of	ADP
gp-312	103	23	each	each	DET
gp-312	103	24	bound	bind	VERB
gp-312	103	25	variable	variable	NOUN
gp-312	103	26	on	on	ADP
gp-312	103	27	the	the	DET
gp-312	103	28	independent	independent	ADJ
gp-312	103	29	variable	variable	NOUN
gp-312	103	30	.	.	PUNCT
gp-312	104	1	the	the	DET
gp-312	104	2	test	test	NOUN
gp-312	104	3	was	be	AUX
gp-312	104	4	partially	partially	ADV
gp-312	104	5	used	use	VERB
gp-312	104	6	to	to	PART
gp-312	104	7	test	test	VERB
gp-312	104	8	the	the	DET
gp-312	104	9	influence	influence	NOUN
gp-312	104	10	of	of	ADP
gp-312	104	11	each	each	DET
gp-312	104	12	independent	independent	ADJ
gp-312	104	13	variable	variable	NOUN
gp-312	104	14	.	.	PUNCT
gp-312	105	1	in	in	ADP
gp-312	105	2	the	the	DET
gp-312	105	3	test	test	NOUN
gp-312	105	4	of	of	ADP
gp-312	105	5	the	the	DET
gp-312	105	6	value	value	NOUN
gp-312	105	7	t	t	NOUN
gp-312	105	8	of	of	ADP
gp-312	105	9	the	the	DET
gp-312	105	10	calculation	calculation	NOUN
gp-312	105	11	,	,	PUNCT
gp-312	105	12	it	it	PRON
gp-312	105	13	will	will	AUX
gp-312	105	14	be	be	AUX
gp-312	105	15	compared	compare	VERB
gp-312	105	16	with	with	ADP
gp-312	105	17	the	the	DET
gp-312	105	18	value	value	NOUN
gp-312	105	19	of	of	ADP
gp-312	105	20	the	the	DET
gp-312	105	21	table	table	NOUN
gp-312	105	22	.	.	PUNCT
gp-312	106	1	the	the	DET
gp-312	106	2	criteria	criterion	NOUN
gp-312	106	3	used	use	VERB
gp-312	106	4	to	to	PART
gp-312	106	5	make	make	VERB
gp-312	106	6	decisions	decision	NOUN
gp-312	106	7	are	be	AUX
gp-312	106	8	:	:	PUNCT
gp-312	106	9	a.	a.	NOUN
gp-312	106	10	if	if	SCONJ
gp-312	106	11	the	the	DET
gp-312	106	12	significance	significance	NOUN
gp-312	106	13	value	value	NOUN
gp-312	106	14	<	<	X
gp-312	106	15	0.05	0.05	NUM
gp-312	106	16	,	,	PUNCT
gp-312	106	17	the	the	DET
gp-312	106	18	conclusion	conclusion	NOUN
gp-312	106	19	is	be	AUX
gp-312	106	20	h0	h0	NOUN
gp-312	106	21	is	be	AUX
gp-312	106	22	acceptable	acceptable	ADJ
gp-312	106	23	b.	b.	PROPN
gp-312	107	1	if	if	SCONJ
gp-312	107	2	the	the	DET
gp-312	107	3	significance	significance	NOUN
gp-312	107	4	of	of	ADP
gp-312	107	5	>	>	X
gp-312	107	6	0.05	0.05	NUM
gp-312	107	7	is	be	AUX
gp-312	107	8	the	the	DET
gp-312	107	9	conclusion	conclusion	NOUN
gp-312	107	10	h0	h0	NOUN
gp-312	107	11	is	be	AUX
gp-312	107	12	rejected	reject	VERB
gp-312	107	13	results	result	NOUN
gp-312	107	14	and	and	CCONJ
gp-312	107	15	discussion	discussion	NOUN
gp-312	107	16	overview	overview	NOUN
gp-312	107	17	of	of	ADP
gp-312	107	18	research	research	NOUN
gp-312	107	19	results	result	NOUN
gp-312	107	20	based	base	VERB
gp-312	107	21	on	on	ADP
gp-312	107	22	the	the	DET
gp-312	107	23	results	result	NOUN
gp-312	107	24	of	of	ADP
gp-312	107	25	the	the	DET
gp-312	107	26	questionnaire	questionnaire	NOUN
gp-312	107	27	distribution	distribution	NOUN
gp-312	107	28	in	in	ADP
gp-312	107	29	gform	gform	NOUN
gp-312	107	30	,	,	PUNCT
gp-312	107	31	as	as	ADV
gp-312	107	32	many	many	ADJ
gp-312	107	33	as	as	ADP
gp-312	107	34	45	45	NUM
gp-312	107	35	questionnaires	questionnaire	NOUN
gp-312	107	36	have	have	AUX
gp-312	107	37	been	be	AUX
gp-312	107	38	filled	fill	VERB
gp-312	107	39	out	out	ADP
gp-312	107	40	and	and	CCONJ
gp-312	107	41	returned	return	VERB
gp-312	107	42	to	to	ADP
gp-312	107	43	researchers	researcher	NOUN
gp-312	107	44	.	.	PUNCT
gp-312	108	1	then	then	ADV
gp-312	108	2	,	,	PUNCT
gp-312	108	3	the	the	DET
gp-312	108	4	questionnaire	questionnaire	NOUN
gp-312	108	5	was	be	AUX
gp-312	108	6	muhammad	muhammad	ADJ
gp-312	108	7	ghufran	ghufran	ADJ
gp-312	108	8	fadli	fadli	PROPN
gp-312	108	9	,	,	PUNCT
gp-312	108	10	danang	danang	PROPN
gp-312	108	11	adi	adi	PROPN
gp-312	108	12	putra	putra	PROPN
gp-312	108	13	1165	1165	NUM
gp-312	108	14	continued	continue	VERB
gp-312	108	15	for	for	ADP
gp-312	108	16	testing	testing	NOUN
gp-312	108	17	.	.	PUNCT
gp-312	109	1	the	the	DET
gp-312	109	2	following	follow	VERB
gp-312	109	3	are	be	AUX
gp-312	109	4	the	the	DET
gp-312	109	5	details	detail	NOUN
gp-312	109	6	of	of	ADP
gp-312	109	7	the	the	DET
gp-312	109	8	demographic	demographic	ADJ
gp-312	109	9	distribution	distribution	NOUN
gp-312	109	10	of	of	ADP
gp-312	109	11	respondents	respondent	NOUN
gp-312	109	12	presented	present	VERB
gp-312	109	13	in	in	ADP
gp-312	109	14	the	the	DET
gp-312	109	15	following	follow	VERB
gp-312	109	16	table	table	NOUN
gp-312	109	17	:	:	PUNCT
gp-312	109	18	table	table	NOUN
gp-312	109	19	3	3	NUM
gp-312	109	20	.	.	X
gp-312	110	1	respondent	respondent	NOUN
gp-312	110	2	demographics	demographic	NOUN
gp-312	110	3	gender	gender	NOUN
gp-312	110	4	man	man	NOUN
gp-312	110	5	woman	woman	NOUN
gp-312	110	6	26	26	NUM
gp-312	110	7	19	19	NUM
gp-312	110	8	57,8	57,8	NUM
gp-312	110	9	%	%	NOUN
gp-312	110	10	42,2	42,2	NUM
gp-312	110	11	%	%	NOUN
gp-312	110	12	age	age	NOUN
gp-312	110	13	20	20	NUM
gp-312	110	14	-	-	SYM
gp-312	110	15	30	30	NUM
gp-312	110	16	31	31	NUM
gp-312	110	17	-	-	SYM
gp-312	110	18	40	40	NUM
gp-312	110	19	41	41	NUM
gp-312	110	20	-	-	SYM
gp-312	110	21	50	50	NUM
gp-312	110	22	51	51	NUM
gp-312	110	23	-	-	SYM
gp-312	110	24	60	60	NUM
gp-312	110	25	21	21	NUM
gp-312	110	26	12	12	NUM
gp-312	110	27	10	10	NUM
gp-312	110	28	2	2	NUM
gp-312	110	29	46,7	46,7	NUM
gp-312	110	30	%	%	NOUN
gp-312	111	1	26,7	26,7	NUM
gp-312	111	2	%	%	NOUN
gp-312	111	3	22,2	22,2	NUM
gp-312	111	4	%	%	NOUN
gp-312	111	5	4,4	4,4	NUM
gp-312	111	6	%	%	NOUN
gp-312	111	7	education	education	NOUN
gp-312	111	8	level	level	NOUN
gp-312	111	9	d1	d1	NOUN
gp-312	111	10	/	/	SYM
gp-312	111	11	d3	d3	PROPN
gp-312	111	12	s1	s1	PROPN
gp-312	111	13	s2	s2	PROPN
gp-312	111	14	16	16	NUM
gp-312	111	15	24	24	NUM
gp-312	111	16	5	5	NUM
gp-312	111	17	35,6	35,6	NUM
gp-312	111	18	%	%	NOUN
gp-312	111	19	53,3	53,3	NOUN
gp-312	111	20	%	%	NOUN
gp-312	111	21	11,1	11,1	NUM
gp-312	111	22	%	%	NOUN
gp-312	111	23	position	position	NOUN
gp-312	111	24	ar	ar	NOUN
gp-312	111	25	functional	functional	ADJ
gp-312	111	26	tax	tax	NOUN
gp-312	111	27	auditor	auditor	NOUN
gp-312	111	28	functional	functional	ADJ
gp-312	111	29	tax	tax	NOUN
gp-312	111	30	extension	extension	NOUN
gp-312	111	31	officer	officer	NOUN
gp-312	111	32	sexy	sexy	ADJ
gp-312	111	33	head	head	NOUN
gp-312	111	34	executive	executive	NOUN
gp-312	111	35	14	14	NUM
gp-312	111	36	4	4	NUM
gp-312	111	37	4	4	NUM
gp-312	111	38	6	6	NUM
gp-312	111	39	17	17	NUM
gp-312	111	40	32,4	32,4	NUM
gp-312	111	41	%	%	NOUN
gp-312	111	42	2,7	2,7	NUM
gp-312	111	43	%	%	NOUN
gp-312	111	44	2,7	2,7	NUM
gp-312	111	45	%	%	NOUN
gp-312	111	46	13,5	13,5	NUM
gp-312	111	47	%	%	NOUN
gp-312	111	48	37,8	37,8	NUM
gp-312	111	49	%	%	NOUN
gp-312	111	50	origin	origin	NOUN
gp-312	111	51	of	of	ADP
gp-312	111	52	tax	tax	NOUN
gp-312	111	53	service	service	NOUN
gp-312	111	54	office	office	NOUN
gp-312	111	55	kppp	kppp	PROPN
gp-312	111	56	bengkulu	bengkulu	VERB
gp-312	111	57	1	1	NUM
gp-312	111	58	kppp	kppp	NOUN
gp-312	111	59	bengkulu	bengkulu	VERB
gp-312	111	60	2	2	NUM
gp-312	111	61	kppp	kppp	PROPN
gp-312	111	62	curup	curup	NOUN
gp-312	111	63	11	11	NUM
gp-312	111	64	16	16	NUM
gp-312	111	65	18	18	NUM
gp-312	111	66	24,4	24,4	NUM
gp-312	111	67	%	%	NOUN
gp-312	111	68	35,6	35,6	NOUN
gp-312	111	69	%	%	NOUN
gp-312	111	70	40,0	40,0	NOUN
gp-312	111	71	%	%	NOUN
gp-312	111	72	source	source	NOUN
gp-312	111	73	:	:	PUNCT
gp-312	111	74	primary	primary	ADJ
gp-312	111	75	data	datum	NOUN
gp-312	111	76	processed	process	VERB
gp-312	111	77	,	,	PUNCT
gp-312	111	78	2025	2025	NUM
gp-312	111	79	based	base	VERB
gp-312	111	80	on	on	ADP
gp-312	111	81	the	the	DET
gp-312	111	82	table	table	NOUN
gp-312	111	83	,	,	PUNCT
gp-312	111	84	it	it	PRON
gp-312	111	85	is	be	AUX
gp-312	111	86	known	know	VERB
gp-312	111	87	that	that	SCONJ
gp-312	111	88	the	the	DET
gp-312	111	89	number	number	NOUN
gp-312	111	90	of	of	ADP
gp-312	111	91	respondents	respondent	NOUN
gp-312	111	92	is	be	AUX
gp-312	111	93	45	45	NUM
gp-312	111	94	people	people	NOUN
gp-312	111	95	who	who	PRON
gp-312	111	96	are	be	AUX
gp-312	111	97	tax	tax	NOUN
gp-312	111	98	employees	employee	NOUN
gp-312	111	99	of	of	ADP
gp-312	111	100	kpp	kpp	PROPN
gp-312	111	101	pratama	pratama	NOUN
gp-312	111	102	bengkulu	bengkulu	VERB
gp-312	111	103	satu	satu	PROPN
gp-312	111	104	,	,	PUNCT
gp-312	111	105	kpp	kpp	PROPN
gp-312	111	106	pratama	pratama	NOUN
gp-312	111	107	bengkulu	bengkulu	VERB
gp-312	111	108	dua	dua	PROPN
gp-312	111	109	,	,	PUNCT
gp-312	111	110	and	and	CCONJ
gp-312	111	111	kpp	kpp	PROPN
gp-312	111	112	pratama	pratama	NOUN
gp-312	111	113	curup	curup	NOUN
gp-312	111	114	.	.	PUNCT
gp-312	112	1	in	in	ADP
gp-312	112	2	terms	term	NOUN
gp-312	112	3	of	of	ADP
gp-312	112	4	gender	gender	NOUN
gp-312	112	5	,	,	PUNCT
gp-312	112	6	the	the	DET
gp-312	112	7	majority	majority	NOUN
gp-312	112	8	of	of	ADP
gp-312	112	9	respondents	respondent	NOUN
gp-312	112	10	were	be	AUX
gp-312	112	11	women	woman	NOUN
gp-312	112	12	as	as	ADV
gp-312	112	13	many	many	ADJ
gp-312	112	14	as	as	ADP
gp-312	112	15	19	19	NUM
gp-312	112	16	people	people	NOUN
gp-312	112	17	(	(	PUNCT
gp-312	112	18	42.2	42.2	NUM
gp-312	112	19	%	%	NOUN
gp-312	112	20	)	)	PUNCT
gp-312	112	21	,	,	PUNCT
gp-312	112	22	while	while	SCONJ
gp-312	112	23	men	man	NOUN
gp-312	112	24	amounted	amount	VERB
gp-312	112	25	to	to	ADP
gp-312	112	26	26	26	NUM
gp-312	112	27	people	people	NOUN
gp-312	112	28	(	(	PUNCT
gp-312	112	29	57.8	57.8	NUM
gp-312	112	30	%	%	NOUN
gp-312	112	31	)	)	PUNCT
gp-312	112	32	.	.	PUNCT
gp-312	113	1	the	the	DET
gp-312	113	2	tax	tax	NOUN
gp-312	113	3	employees	employee	NOUN
gp-312	113	4	who	who	PRON
gp-312	113	5	filled	fill	VERB
gp-312	113	6	out	out	ADP
gp-312	113	7	this	this	DET
gp-312	113	8	questionnaire	questionnaire	NOUN
gp-312	113	9	were	be	AUX
gp-312	113	10	dominated	dominate	VERB
gp-312	113	11	by	by	ADP
gp-312	113	12	the	the	DET
gp-312	113	13	age	age	NOUN
gp-312	113	14	range	range	NOUN
gp-312	113	15	of	of	ADP
gp-312	113	16	20	20	NUM
gp-312	113	17	-	-	SYM
gp-312	113	18	30	30	NUM
gp-312	113	19	years	year	NOUN
gp-312	113	20	as	as	ADV
gp-312	113	21	much	much	ADJ
gp-312	113	22	as	as	ADP
gp-312	113	23	46.7	46.7	NUM
gp-312	113	24	%	%	NOUN
gp-312	113	25	,	,	PUNCT
gp-312	113	26	with	with	ADP
gp-312	113	27	the	the	DET
gp-312	113	28	highest	high	ADJ
gp-312	113	29	level	level	NOUN
gp-312	113	30	of	of	ADP
gp-312	113	31	education	education	NOUN
gp-312	113	32	being	be	AUX
gp-312	113	33	s1	s1	NOUN
gp-312	113	34	at	at	ADP
gp-312	113	35	53.3	53.3	NUM
gp-312	113	36	%	%	NOUN
gp-312	113	37	,	,	PUNCT
gp-312	113	38	the	the	DET
gp-312	113	39	position	position	NOUN
gp-312	113	40	as	as	ADP
gp-312	113	41	an	an	DET
gp-312	113	42	executor	executor	NOUN
gp-312	113	43	at	at	ADP
gp-312	113	44	the	the	DET
gp-312	113	45	kpp	kpp	PROPN
gp-312	113	46	was	be	AUX
gp-312	113	47	the	the	DET
gp-312	113	48	most	most	ADJ
gp-312	113	49	in	in	ADP
gp-312	113	50	this	this	DET
gp-312	113	51	study	study	NOUN
gp-312	113	52	as	as	ADV
gp-312	113	53	much	much	ADJ
gp-312	113	54	as	as	ADP
gp-312	113	55	37.8	37.8	NUM
gp-312	113	56	%	%	NOUN
gp-312	113	57	and	and	CCONJ
gp-312	113	58	came	come	VERB
gp-312	113	59	from	from	ADP
gp-312	113	60	the	the	DET
gp-312	113	61	curup	curup	NOUN
gp-312	113	62	kpp	kpp	PROPN
gp-312	113	63	as	as	ADV
gp-312	113	64	many	many	ADJ
gp-312	113	65	as	as	ADP
gp-312	113	66	18	18	NUM
gp-312	113	67	people	people	NOUN
gp-312	113	68	or	or	CCONJ
gp-312	113	69	40.0	40.0	NUM
gp-312	113	70	%	%	NOUN
gp-312	113	71	.	.	PUNCT
gp-312	114	1	this	this	PRON
gp-312	114	2	shows	show	VERB
gp-312	114	3	that	that	SCONJ
gp-312	114	4	the	the	DET
gp-312	114	5	majority	majority	NOUN
gp-312	114	6	of	of	ADP
gp-312	114	7	respondents	respondent	NOUN
gp-312	114	8	in	in	ADP
gp-312	114	9	this	this	DET
gp-312	114	10	study	study	NOUN
gp-312	114	11	are	be	AUX
gp-312	114	12	young	young	ADJ
gp-312	114	13	employees	employee	NOUN
gp-312	114	14	or	or	CCONJ
gp-312	114	15	it	it	PRON
gp-312	114	16	can	can	AUX
gp-312	114	17	be	be	AUX
gp-312	114	18	said	say	VERB
gp-312	114	19	that	that	SCONJ
gp-312	114	20	new	new	ADJ
gp-312	114	21	employees	employee	NOUN
gp-312	114	22	at	at	ADP
gp-312	114	23	kpp	kpp	PROPN
gp-312	114	24	who	who	PRON
gp-312	114	25	hold	hold	VERB
gp-312	114	26	executive	executive	ADJ
gp-312	114	27	positions	position	NOUN
gp-312	114	28	and	and	CCONJ
gp-312	114	29	come	come	VERB
gp-312	114	30	from	from	ADP
gp-312	114	31	kpp	kpp	PROPN
gp-312	114	32	curup	curup	NOUN
gp-312	114	33	.	.	PUNCT
gp-312	115	1	descriptive	descriptive	ADJ
gp-312	115	2	statistics	statistic	NOUN
gp-312	115	3	descriptive	descriptive	ADJ
gp-312	115	4	statistics	statistic	NOUN
gp-312	115	5	in	in	ADP
gp-312	115	6	this	this	DET
gp-312	115	7	study	study	NOUN
gp-312	115	8	include	include	VERB
gp-312	115	9	minimum	minimum	ADJ
gp-312	115	10	values	value	NOUN
gp-312	115	11	,	,	PUNCT
gp-312	115	12	maximum	maximum	ADJ
gp-312	115	13	values	value	NOUN
gp-312	115	14	,	,	PUNCT
gp-312	115	15	mean	mean	VERB
gp-312	115	16	values	value	NOUN
gp-312	115	17	,	,	PUNCT
gp-312	115	18	and	and	CCONJ
gp-312	115	19	standard	standard	ADJ
gp-312	115	20	deviations	deviation	NOUN
gp-312	115	21	from	from	ADP
gp-312	115	22	the	the	DET
gp-312	115	23	data	datum	NOUN
gp-312	115	24	.	.	PUNCT
gp-312	116	1	the	the	DET
gp-312	116	2	results	result	NOUN
gp-312	116	3	of	of	ADP
gp-312	116	4	descriptive	descriptive	ADJ
gp-312	116	5	statistics	statistic	NOUN
gp-312	116	6	are	be	AUX
gp-312	116	7	presented	present	VERB
gp-312	116	8	in	in	ADP
gp-312	116	9	the	the	DET
gp-312	116	10	following	follow	VERB
gp-312	116	11	table	table	NOUN
gp-312	116	12	:	:	PUNCT
gp-312	116	13	table	table	NOUN
gp-312	116	14	4	4	NUM
gp-312	116	15	.	.	PUNCT
gp-312	116	16	descriptive	descriptive	ADJ
gp-312	116	17	statistical	statistical	ADJ
gp-312	116	18	results	result	NOUN
gp-312	116	19	yes	yes	INTJ
gp-312	116	20	variable	variable	ADJ
gp-312	116	21	n	n	CCONJ
gp-312	116	22	theoretical	theoretical	ADJ
gp-312	116	23	range	range	NOUN
gp-312	116	24	actual	actual	ADJ
gp-312	116	25	range	range	NOUN
gp-312	116	26	std	std	PROPN
gp-312	116	27	.	.	PUNCT
gp-312	117	1	dev	dev	PROPN
gp-312	117	2	min	min	PROPN
gp-312	117	3	max	max	PROPN
gp-312	117	4	mean	mean	PROPN
gp-312	117	5	min	min	PROPN
gp-312	117	6	max	max	PROPN
gp-312	117	7	mean	mean	VERB
gp-312	117	8	1	1	NUM
gp-312	117	9	tax	tax	NOUN
gp-312	117	10	extensification	extensification	NOUN
gp-312	117	11	45	45	NUM
gp-312	117	12	6,00	6,00	NUM
gp-312	117	13	30,00	30,00	NUM
gp-312	117	14	18,00	18,00	NUM
gp-312	117	15	8,00	8,00	NUM
gp-312	117	16	29,00	29,00	NUM
gp-312	117	17	22,02	22,02	NOUN
gp-312	117	18	6,068	6,068	NUM
gp-312	117	19	2	2	NUM
gp-312	117	20	tax	tax	NOUN
gp-312	117	21	intent	intent	NOUN
gp-312	117	22	45	45	NUM
gp-312	117	23	6,00	6,00	NUM
gp-312	117	24	30,00	30,00	NUM
gp-312	117	25	18,00	18,00	NUM
gp-312	117	26	20,00	20,00	NUM
gp-312	117	27	30,00	30,00	NUM
gp-312	117	28	25,35	25,35	NUM
gp-312	117	29	2,822	2,822	NUM
gp-312	117	30	3	3	NUM
gp-312	117	31	tax	tax	NOUN
gp-312	117	32	auditing	auditing	NOUN
gp-312	117	33	45	45	NUM
gp-312	117	34	7,00	7,00	NUM
gp-312	117	35	35,00	35,00	NUM
gp-312	117	36	21,00	21,00	NUM
gp-312	117	37	12,00	12,00	NUM
gp-312	117	38	35,00	35,00	NUM
gp-312	117	39	29,35	29,35	NUM
gp-312	117	40	4,778	4,778	NUM
gp-312	117	41	4	4	NUM
gp-312	117	42	tax	tax	NOUN
gp-312	117	43	revenue	revenue	NOUN
gp-312	118	1	45	45	NUM
gp-312	118	2	7,00	7,00	NUM
gp-312	118	3	35,00	35,00	NUM
gp-312	118	4	21,00	21,00	NUM
gp-312	118	5	13,00	13,00	NUM
gp-312	118	6	35,00	35,00	NUM
gp-312	118	7	30,57	30,57	NUM
gp-312	118	8	4,726	4,726	NUM
gp-312	118	9	american	american	ADJ
gp-312	118	10	journal	journal	PROPN
gp-312	118	11	of	of	ADP
gp-312	118	12	economic	economic	ADJ
gp-312	118	13	and	and	CCONJ
gp-312	118	14	management	management	NOUN
gp-312	118	15	business	business	NOUN
gp-312	118	16	vol	vol	NOUN
gp-312	118	17	.	.	PROPN
gp-312	118	18	4	4	NUM
gp-312	119	1	no	no	NOUN
gp-312	119	2	.	.	NOUN
gp-312	120	1	8	8	NUM
gp-312	120	2	august	august	PROPN
gp-312	120	3	2025	2025	NUM
gp-312	120	4	1166	1166	NUM
gp-312	120	5	source	source	NOUN
gp-312	120	6	:	:	PUNCT
gp-312	120	7	primary	primary	ADJ
gp-312	120	8	data	datum	NOUN
gp-312	120	9	processed	process	VERB
gp-312	120	10	,	,	PUNCT
gp-312	120	11	2025	2025	NUM
gp-312	120	12	based	base	VERB
gp-312	120	13	on	on	ADP
gp-312	120	14	the	the	DET
gp-312	120	15	results	result	NOUN
gp-312	120	16	of	of	ADP
gp-312	120	17	descriptive	descriptive	ADJ
gp-312	120	18	statistics	statistic	NOUN
gp-312	120	19	,	,	PUNCT
gp-312	120	20	it	it	PRON
gp-312	120	21	is	be	AUX
gp-312	120	22	known	know	VERB
gp-312	120	23	that	that	SCONJ
gp-312	120	24	the	the	DET
gp-312	120	25	mean	mean	ADJ
gp-312	120	26	or	or	CCONJ
gp-312	120	27	average	average	ADJ
gp-312	120	28	value	value	NOUN
gp-312	120	29	for	for	ADP
gp-312	120	30	the	the	DET
gp-312	120	31	tax	tax	NOUN
gp-312	120	32	extensification	extensification	NOUN
gp-312	120	33	variable	variable	NOUN
gp-312	120	34	is	be	AUX
gp-312	120	35	22.02	22.02	NUM
gp-312	120	36	(	(	PUNCT
gp-312	120	37	divided	divide	VERB
gp-312	120	38	by	by	ADP
gp-312	120	39	6	6	NUM
gp-312	120	40	statement	statement	NOUN
gp-312	120	41	items	item	NOUN
gp-312	120	42	,	,	PUNCT
gp-312	120	43	a	a	DET
gp-312	120	44	value	value	NOUN
gp-312	120	45	of	of	ADP
gp-312	120	46	3.67	3.67	NUM
gp-312	120	47	is	be	AUX
gp-312	120	48	obtained	obtain	VERB
gp-312	120	49	)	)	PUNCT
gp-312	120	50	where	where	SCONJ
gp-312	120	51	the	the	DET
gp-312	120	52	value	value	NOUN
gp-312	120	53	is	be	AUX
gp-312	120	54	in	in	ADP
gp-312	120	55	the	the	DET
gp-312	120	56	range	range	NOUN
gp-312	120	57	of	of	ADP
gp-312	120	58	agree	agree	NOUN
gp-312	120	59	.	.	PUNCT
gp-312	121	1	indicates	indicate	VERB
gp-312	121	2	that	that	SCONJ
gp-312	121	3	the	the	DET
gp-312	121	4	respondents	respondent	NOUN
gp-312	121	5	consider	consider	VERB
gp-312	121	6	the	the	DET
gp-312	121	7	implementation	implementation	NOUN
gp-312	121	8	of	of	ADP
gp-312	121	9	extensification	extensification	NOUN
gp-312	121	10	to	to	PART
gp-312	121	11	be	be	AUX
gp-312	121	12	going	go	VERB
gp-312	121	13	well	well	ADV
gp-312	121	14	.	.	PUNCT
gp-312	122	1	the	the	DET
gp-312	122	2	variable	variable	NOUN
gp-312	122	3	of	of	ADP
gp-312	122	4	tax	tax	NOUN
gp-312	122	5	intensification	intensification	NOUN
gp-312	122	6	is	be	AUX
gp-312	122	7	25.35	25.35	NUM
gp-312	122	8	(	(	PUNCT
gp-312	122	9	divided	divide	VERB
gp-312	122	10	by	by	ADP
gp-312	122	11	6	6	NUM
gp-312	122	12	statement	statement	NOUN
gp-312	122	13	items	item	NOUN
gp-312	122	14	,	,	PUNCT
gp-312	122	15	a	a	DET
gp-312	122	16	value	value	NOUN
gp-312	122	17	of	of	ADP
gp-312	122	18	4.225	4.225	NUM
gp-312	122	19	is	be	AUX
gp-312	122	20	obtained	obtain	VERB
gp-312	122	21	)	)	PUNCT
gp-312	122	22	where	where	SCONJ
gp-312	122	23	the	the	DET
gp-312	122	24	value	value	NOUN
gp-312	122	25	is	be	AUX
gp-312	122	26	in	in	ADP
gp-312	122	27	the	the	DET
gp-312	122	28	range	range	NOUN
gp-312	122	29	of	of	ADP
gp-312	122	30	very	very	ADV
gp-312	122	31	agreeable	agreeable	ADJ
gp-312	122	32	.	.	PUNCT
gp-312	123	1	this	this	PRON
gp-312	123	2	means	mean	VERB
gp-312	123	3	that	that	SCONJ
gp-312	123	4	efforts	effort	NOUN
gp-312	123	5	to	to	PART
gp-312	123	6	increase	increase	VERB
gp-312	123	7	revenue	revenue	NOUN
gp-312	123	8	from	from	ADP
gp-312	123	9	the	the	DET
gp-312	123	10	existing	exist	VERB
gp-312	123	11	tax	tax	NOUN
gp-312	123	12	base	base	NOUN
gp-312	123	13	are	be	AUX
gp-312	123	14	considered	consider	VERB
gp-312	123	15	very	very	ADV
gp-312	123	16	optimal	optimal	ADJ
gp-312	123	17	by	by	ADP
gp-312	123	18	respondents	respondent	NOUN
gp-312	123	19	.	.	PUNCT
gp-312	124	1	the	the	DET
gp-312	124	2	variable	variable	ADJ
gp-312	124	3	tax	tax	NOUN
gp-312	124	4	audit	audit	NOUN
gp-312	124	5	is	be	AUX
gp-312	124	6	29.35	29.35	NUM
gp-312	124	7	(	(	PUNCT
gp-312	124	8	divided	divide	VERB
gp-312	124	9	by	by	ADP
gp-312	124	10	7	7	NUM
gp-312	124	11	statement	statement	NOUN
gp-312	124	12	items	item	NOUN
gp-312	124	13	,	,	PUNCT
gp-312	124	14	a	a	DET
gp-312	124	15	value	value	NOUN
gp-312	124	16	of	of	ADP
gp-312	124	17	4.19	4.19	NUM
gp-312	124	18	is	be	AUX
gp-312	124	19	obtained	obtain	VERB
gp-312	124	20	)	)	PUNCT
gp-312	124	21	where	where	SCONJ
gp-312	124	22	the	the	DET
gp-312	124	23	value	value	NOUN
gp-312	124	24	is	be	AUX
gp-312	124	25	in	in	ADP
gp-312	124	26	the	the	DET
gp-312	124	27	range	range	NOUN
gp-312	124	28	of	of	ADP
gp-312	124	29	agree	agree	NOUN
gp-312	124	30	.	.	PUNCT
gp-312	125	1	this	this	PRON
gp-312	125	2	indicates	indicate	VERB
gp-312	125	3	that	that	SCONJ
gp-312	125	4	the	the	DET
gp-312	125	5	implementation	implementation	NOUN
gp-312	125	6	of	of	ADP
gp-312	125	7	tax	tax	NOUN
gp-312	125	8	audits	audits	NOUN
gp-312	125	9	to	to	PART
gp-312	125	10	ensure	ensure	VERB
gp-312	125	11	taxpayer	taxpayer	NOUN
gp-312	125	12	compliance	compliance	NOUN
gp-312	125	13	has	have	AUX
gp-312	125	14	been	be	AUX
gp-312	125	15	carried	carry	VERB
gp-312	125	16	out	out	ADP
gp-312	125	17	intensively	intensively	ADV
gp-312	125	18	.	.	PUNCT
gp-312	126	1	the	the	DET
gp-312	126	2	variable	variable	NOUN
gp-312	126	3	of	of	ADP
gp-312	126	4	tax	tax	NOUN
gp-312	126	5	revenue	revenue	NOUN
gp-312	126	6	is	be	AUX
gp-312	126	7	30.57	30.57	NUM
gp-312	126	8	(	(	PUNCT
gp-312	126	9	divided	divide	VERB
gp-312	126	10	by	by	ADP
gp-312	126	11	7	7	NUM
gp-312	126	12	statement	statement	NOUN
gp-312	126	13	items	item	NOUN
gp-312	126	14	,	,	PUNCT
gp-312	126	15	a	a	DET
gp-312	126	16	value	value	NOUN
gp-312	126	17	of	of	ADP
gp-312	126	18	4.36	4.36	NUM
gp-312	126	19	is	be	AUX
gp-312	126	20	obtained	obtain	VERB
gp-312	126	21	)	)	PUNCT
gp-312	126	22	where	where	SCONJ
gp-312	126	23	the	the	DET
gp-312	126	24	value	value	NOUN
gp-312	126	25	is	be	AUX
gp-312	126	26	in	in	ADP
gp-312	126	27	the	the	DET
gp-312	126	28	range	range	NOUN
gp-312	126	29	of	of	ADP
gp-312	126	30	very	very	ADV
gp-312	126	31	agreed	agreed	ADJ
gp-312	126	32	.	.	PUNCT
gp-312	127	1	this	this	PRON
gp-312	127	2	shows	show	VERB
gp-312	127	3	that	that	SCONJ
gp-312	127	4	the	the	DET
gp-312	127	5	tax	tax	NOUN
gp-312	127	6	policies	policy	NOUN
gp-312	127	7	and	and	CCONJ
gp-312	127	8	strategies	strategy	NOUN
gp-312	127	9	implemented	implement	VERB
gp-312	127	10	have	have	VERB
gp-312	127	11	a	a	DET
gp-312	127	12	real	real	ADJ
gp-312	127	13	impact	impact	NOUN
gp-312	127	14	on	on	ADP
gp-312	127	15	increasing	increase	VERB
gp-312	127	16	tax	tax	NOUN
gp-312	127	17	revenue	revenue	NOUN
gp-312	127	18	at	at	ADP
gp-312	127	19	kpp	kpp	PROPN
gp-312	127	20	pratama	pratama	NOUN
gp-312	127	21	bengkulu	bengkulu	VERB
gp-312	127	22	.	.	PUNCT
gp-312	128	1	validity	validity	NOUN
gp-312	128	2	test	test	VERB
gp-312	128	3	the	the	DET
gp-312	128	4	validity	validity	NOUN
gp-312	128	5	test	test	NOUN
gp-312	128	6	is	be	AUX
gp-312	128	7	used	use	VERB
gp-312	128	8	to	to	PART
gp-312	128	9	measure	measure	VERB
gp-312	128	10	the	the	DET
gp-312	128	11	validity	validity	NOUN
gp-312	128	12	or	or	CCONJ
gp-312	128	13	validity	validity	NOUN
gp-312	128	14	of	of	ADP
gp-312	128	15	a	a	DET
gp-312	128	16	questionnaire	questionnaire	NOUN
gp-312	128	17	.	.	PUNCT
gp-312	129	1	a	a	DET
gp-312	129	2	questionnaire	questionnaire	NOUN
gp-312	129	3	is	be	AUX
gp-312	129	4	said	say	VERB
gp-312	129	5	to	to	PART
gp-312	129	6	be	be	AUX
gp-312	129	7	valid	valid	ADJ
gp-312	129	8	if	if	SCONJ
gp-312	129	9	the	the	DET
gp-312	129	10	questions	question	NOUN
gp-312	129	11	on	on	ADP
gp-312	129	12	the	the	DET
gp-312	129	13	questionnaire	questionnaire	NOUN
gp-312	129	14	are	be	AUX
gp-312	129	15	able	able	ADJ
gp-312	129	16	to	to	PART
gp-312	129	17	reveal	reveal	VERB
gp-312	129	18	something	something	PRON
gp-312	129	19	that	that	PRON
gp-312	129	20	the	the	DET
gp-312	129	21	questionnaire	questionnaire	NOUN
gp-312	129	22	will	will	AUX
gp-312	129	23	measure	measure	VERB
gp-312	129	24	.	.	PUNCT
gp-312	130	1	validity	validity	NOUN
gp-312	130	2	testing	testing	NOUN
gp-312	130	3	can	can	AUX
gp-312	130	4	be	be	AUX
gp-312	130	5	done	do	VERB
gp-312	130	6	by	by	ADP
gp-312	130	7	looking	look	VERB
gp-312	130	8	at	at	ADP
gp-312	130	9	the	the	DET
gp-312	130	10	correlated	correlate	VERB
gp-312	130	11	value	value	NOUN
gp-312	130	12	of	of	ADP
gp-312	130	13	the	the	DET
gp-312	130	14	item	item	NOUN
gp-312	130	15	.	.	PUNCT
gp-312	131	1	table	table	NOUN
gp-312	131	2	5	5	NUM
gp-312	131	3	.	.	PUNCT
gp-312	131	4	validity	validity	NOUN
gp-312	131	5	test	test	NOUN
gp-312	131	6	results	result	NOUN
gp-312	131	7	yes	yes	INTJ
gp-312	131	8	variable	variable	ADJ
gp-312	131	9	question	question	NOUN
gp-312	131	10	item	item	NOUN
gp-312	131	11	sig	sig	INTJ
gp-312	131	12	r	r	NOUN
gp-312	131	13	-	-	PUNCT
gp-312	131	14	count	count	NOUN
gp-312	131	15	information	information	NOUN
gp-312	131	16	1	1	NUM
gp-312	131	17	tax	tax	NOUN
gp-312	131	18	extensification	extensification	NOUN
gp-312	131	19	x1.1	x1.1	PROPN
gp-312	131	20	0.000	0.000	NUM
gp-312	131	21	0.938	0.938	NUM
gp-312	131	22	valid	valid	ADJ
gp-312	131	23	x1.2	x1.2	NOUN
gp-312	131	24	0.000	0.000	NUM
gp-312	131	25	0.962	0.962	NUM
gp-312	131	26	valid	valid	ADJ
gp-312	131	27	x1.3	x1.3	PROPN
gp-312	131	28	0.000	0.000	NUM
gp-312	131	29	0.930	0.930	NUM
gp-312	131	30	valid	valid	ADJ
gp-312	131	31	x1.4	x1.4	PROPN
gp-312	131	32	0.000	0.000	NUM
gp-312	131	33	0.945	0.945	NUM
gp-312	131	34	valid	valid	ADJ
gp-312	131	35	x1.5	x1.5	NOUN
gp-312	131	36	0.000	0.000	NUM
gp-312	131	37	0.947	0.947	NUM
gp-312	131	38	valid	valid	ADJ
gp-312	131	39	x1.6	x1.6	NOUN
gp-312	131	40	0.000	0.000	NUM
gp-312	131	41	0.962	0.962	NUM
gp-312	131	42	valid	valid	ADJ
gp-312	131	43	2	2	NUM
gp-312	131	44	tax	tax	NOUN
gp-312	131	45	intent	intent	NOUN
gp-312	131	46	x2.1	x2.1	PUNCT
gp-312	131	47	0.000	0.000	NUM
gp-312	131	48	0.623	0.623	NUM
gp-312	131	49	valid	valid	ADJ
gp-312	131	50	x2.2	x2.2	PROPN
gp-312	131	51	0.000	0.000	NUM
gp-312	131	52	0.567	0.567	NUM
gp-312	131	53	valid	valid	ADJ
gp-312	131	54	x2.3	x2.3	ADP
gp-312	131	55	0.000	0.000	NUM
gp-312	131	56	0.644	0.644	NUM
gp-312	131	57	valid	valid	ADJ
gp-312	131	58	x2.4	x2.4	NOUN
gp-312	131	59	0.000	0.000	NUM
gp-312	131	60	0.591	0.591	NUM
gp-312	131	61	valid	valid	ADJ
gp-312	131	62	x2.5	x2.5	PROPN
gp-312	131	63	0.000	0.000	NUM
gp-312	131	64	0.476	0.476	NUM
gp-312	131	65	valid	valid	ADJ
gp-312	131	66	x2.6	x2.6	PROPN
gp-312	131	67	0.000	0.000	NUM
gp-312	131	68	0.551	0.551	NUM
gp-312	131	69	valid	valid	ADJ
gp-312	131	70	3	3	NUM
gp-312	131	71	tax	tax	NOUN
gp-312	131	72	audit	audit	NOUN
gp-312	131	73	x3.1	x3.1	PROPN
gp-312	131	74	0.000	0.000	NUM
gp-312	131	75	0.913	0.913	NUM
gp-312	131	76	valid	valid	ADJ
gp-312	131	77	x3.2	x3.2	NOUN
gp-312	131	78	0.000	0.000	NUM
gp-312	131	79	0.849	0.849	NUM
gp-312	131	80	valid	valid	ADJ
gp-312	131	81	x3.3	x3.3	NOUN
gp-312	131	82	0.000	0.000	NUM
gp-312	131	83	0.799	0.799	NUM
gp-312	131	84	valid	valid	ADJ
gp-312	131	85	x3.4	x3.4	NOUN
gp-312	131	86	0.000	0.000	NUM
gp-312	131	87	0.781	0.781	NUM
gp-312	131	88	valid	valid	ADJ
gp-312	131	89	x3.5	x3.5	X
gp-312	131	90	0.000	0.000	NUM
gp-312	131	91	0.839	0.839	NUM
gp-312	131	92	valid	valid	ADJ
gp-312	131	93	x3.6	x3.6	PROPN
gp-312	131	94	0.000	0.000	NUM
gp-312	131	95	0.845	0.845	NUM
gp-312	131	96	valid	valid	ADJ
gp-312	131	97	x3.7	x3.7	NOUN
gp-312	131	98	0.000	0.000	NUM
gp-312	131	99	0.885	0.885	NUM
gp-312	131	100	valid	valid	ADJ
gp-312	131	101	muhammad	muhammad	NOUN
gp-312	131	102	ghufran	ghufran	ADJ
gp-312	131	103	fadli	fadli	PROPN
gp-312	131	104	,	,	PUNCT
gp-312	131	105	danang	danang	PROPN
gp-312	131	106	adi	adi	PROPN
gp-312	131	107	putra	putra	PROPN
gp-312	131	108	1167	1167	NUM
gp-312	132	1	yes	yes	INTJ
gp-312	132	2	variable	variable	ADJ
gp-312	132	3	question	question	NOUN
gp-312	132	4	item	item	NOUN
gp-312	132	5	sig	sig	INTJ
gp-312	132	6	r	r	NOUN
gp-312	132	7	-	-	PUNCT
gp-312	132	8	count	count	NOUN
gp-312	132	9	information	information	NOUN
gp-312	132	10	4	4	NUM
gp-312	132	11	tax	tax	NOUN
gp-312	132	12	revenue	revenue	NOUN
gp-312	132	13	y1	y1	NOUN
gp-312	132	14	0.000	0.000	NUM
gp-312	132	15	0.645	0.645	NUM
gp-312	133	1	valid	valid	ADJ
gp-312	133	2	y2	y2	NOUN
gp-312	133	3	0.000	0.000	NUM
gp-312	133	4	0.877	0.877	NUM
gp-312	133	5	valid	valid	ADJ
gp-312	133	6	y3	y3	NOUN
gp-312	133	7	0.000	0.000	NUM
gp-312	133	8	0.888	0.888	NUM
gp-312	133	9	valid	valid	ADJ
gp-312	133	10	y4	y4	NOUN
gp-312	133	11	0.000	0.000	NUM
gp-312	133	12	0.879	0.879	NUM
gp-312	133	13	valid	valid	ADJ
gp-312	133	14	y5	y5	NOUN
gp-312	133	15	0.000	0.000	NUM
gp-312	133	16	0.934	0.934	NUM
gp-312	133	17	valid	valid	ADJ
gp-312	133	18	y6	y6	NOUN
gp-312	133	19	0.000	0.000	NUM
gp-312	133	20	0.904	0.904	NUM
gp-312	133	21	valid	valid	ADJ
gp-312	133	22	y7	y7	ADJ
gp-312	133	23	0.000	0.000	NUM
gp-312	133	24	0.820	0.820	NUM
gp-312	133	25	valid	valid	ADJ
gp-312	133	26	source	source	NOUN
gp-312	133	27	:	:	PUNCT
gp-312	133	28	primary	primary	ADJ
gp-312	133	29	data	datum	NOUN
gp-312	133	30	processed	process	VERB
gp-312	133	31	,	,	PUNCT
gp-312	133	32	2025	2025	NUM
gp-312	133	33	based	base	VERB
gp-312	133	34	on	on	ADP
gp-312	133	35	the	the	DET
gp-312	133	36	results	result	NOUN
gp-312	133	37	of	of	ADP
gp-312	133	38	the	the	DET
gp-312	133	39	validity	validity	NOUN
gp-312	133	40	test	test	NOUN
gp-312	133	41	,	,	PUNCT
gp-312	133	42	it	it	PRON
gp-312	133	43	is	be	AUX
gp-312	133	44	known	know	VERB
gp-312	133	45	that	that	SCONJ
gp-312	133	46	the	the	DET
gp-312	133	47	r	r	NOUN
gp-312	133	48	-	-	PUNCT
gp-312	133	49	count	count	NOUN
gp-312	133	50	value	value	NOUN
gp-312	133	51	for	for	ADP
gp-312	133	52	the	the	DET
gp-312	133	53	question	question	NOUN
gp-312	133	54	item	item	NOUN
gp-312	133	55	in	in	ADP
gp-312	133	56	this	this	DET
gp-312	133	57	study	study	NOUN
gp-312	133	58	is	be	AUX
gp-312	133	59	above	above	ADP
gp-312	133	60	the	the	DET
gp-312	133	61	sig	sig	NOUN
gp-312	133	62	value	value	NOUN
gp-312	133	63	.	.	PUNCT
gp-312	134	1	in	in	ADP
gp-312	134	2	other	other	ADJ
gp-312	134	3	words	word	NOUN
gp-312	134	4	,	,	PUNCT
gp-312	134	5	the	the	DET
gp-312	134	6	question	question	NOUN
gp-312	134	7	items	item	NOUN
gp-312	134	8	in	in	ADP
gp-312	134	9	this	this	DET
gp-312	134	10	research	research	NOUN
gp-312	134	11	were	be	AUX
gp-312	134	12	all	all	PRON
gp-312	134	13	declared	declare	VERB
gp-312	134	14	valid	valid	ADJ
gp-312	134	15	.	.	PUNCT
gp-312	135	1	reliability	reliability	NOUN
gp-312	135	2	test	test	NOUN
gp-312	135	3	reliability	reliability	NOUN
gp-312	135	4	is	be	AUX
gp-312	135	5	a	a	DET
gp-312	135	6	measuring	measure	VERB
gp-312	135	7	tool	tool	NOUN
gp-312	135	8	to	to	PART
gp-312	135	9	measure	measure	VERB
gp-312	135	10	a	a	DET
gp-312	135	11	questionnaire	questionnaire	NOUN
gp-312	135	12	which	which	PRON
gp-312	135	13	is	be	AUX
gp-312	135	14	an	an	DET
gp-312	135	15	indicator	indicator	NOUN
gp-312	135	16	of	of	ADP
gp-312	135	17	the	the	DET
gp-312	135	18	ghozali	ghozali	NOUN
gp-312	135	19	(	(	PUNCT
gp-312	135	20	2018	2018	NUM
gp-312	135	21	)	)	PUNCT
gp-312	135	22	variable	variable	NOUN
gp-312	135	23	.	.	PUNCT
gp-312	136	1	the	the	DET
gp-312	136	2	reliability	reliability	NOUN
gp-312	136	3	test	test	NOUN
gp-312	136	4	was	be	AUX
gp-312	136	5	applied	apply	VERB
gp-312	136	6	to	to	ADP
gp-312	136	7	the	the	DET
gp-312	136	8	cronbach	cronbach	ADJ
gp-312	136	9	alpha	alpha	NOUN
gp-312	136	10	statistical	statistical	ADJ
gp-312	136	11	test	test	NOUN
gp-312	136	12	,	,	PUNCT
gp-312	136	13	where	where	SCONJ
gp-312	136	14	a	a	DET
gp-312	136	15	variable	variable	NOUN
gp-312	136	16	is	be	AUX
gp-312	136	17	said	say	VERB
gp-312	136	18	to	to	PART
gp-312	136	19	be	be	AUX
gp-312	136	20	reliable	reliable	ADJ
gp-312	136	21	if	if	SCONJ
gp-312	136	22	it	it	PRON
gp-312	136	23	gives	give	VERB
gp-312	136	24	a	a	DET
gp-312	136	25	cronbach	cronbach	ADJ
gp-312	136	26	alpha	alpha	NOUN
gp-312	136	27	value	value	NOUN
gp-312	136	28	,	,	PUNCT
gp-312	136	29	(	(	PUNCT
gp-312	136	30	α	α	NOUN
gp-312	136	31	)	)	PUNCT
gp-312	136	32	>	>	X
gp-312	137	1	0.70	0.70	NUM
gp-312	137	2	ghozali	ghozali	ADJ
gp-312	137	3	(	(	PUNCT
gp-312	137	4	2018	2018	NUM
gp-312	137	5	)	)	PUNCT
gp-312	137	6	.	.	PUNCT
gp-312	138	1	here	here	ADV
gp-312	138	2	is	be	AUX
gp-312	138	3	a	a	DET
gp-312	138	4	table	table	NOUN
gp-312	138	5	of	of	ADP
gp-312	138	6	reliability	reliability	NOUN
gp-312	138	7	test	test	NOUN
gp-312	138	8	results	result	NOUN
gp-312	138	9	:	:	PUNCT
gp-312	138	10	table	table	NOUN
gp-312	138	11	6	6	NUM
gp-312	138	12	.	.	PUNCT
gp-312	139	1	reliability	reliability	NOUN
gp-312	139	2	test	test	NOUN
gp-312	139	3	results	result	NOUN
gp-312	139	4	yes	yes	INTJ
gp-312	139	5	variable	variable	ADJ
gp-312	139	6	cronbach	cronbach	NOUN
gp-312	139	7	's	's	PART
gp-312	139	8	alpha	alpha	NOUN
gp-312	139	9	n	n	PRON
gp-312	139	10	information	information	NOUN
gp-312	139	11	1	1	NUM
gp-312	139	12	tax	tax	NOUN
gp-312	139	13	extensification	extensification	NOUN
gp-312	139	14	0,977	0,977	NUM
gp-312	139	15	6	6	NUM
gp-312	139	16	reliable	reliable	ADJ
gp-312	139	17	2	2	NUM
gp-312	139	18	tax	tax	NOUN
gp-312	139	19	intent	intent	NOUN
gp-312	139	20	0,948	0,948	NUM
gp-312	139	21	6	6	NUM
gp-312	139	22	reliable	reliable	ADJ
gp-312	139	23	3	3	NUM
gp-312	139	24	tax	tax	NOUN
gp-312	139	25	audit	audit	NOUN
gp-312	139	26	0,933	0,933	NUM
gp-312	139	27	7	7	NUM
gp-312	139	28	reliable	reliable	ADJ
gp-312	139	29	4	4	NUM
gp-312	139	30	tax	tax	NOUN
gp-312	139	31	revenue	revenue	NOUN
gp-312	139	32	0,934	0,934	NUM
gp-312	139	33	7	7	NUM
gp-312	139	34	reliable	reliable	ADJ
gp-312	139	35	source	source	NOUN
gp-312	139	36	:	:	PUNCT
gp-312	139	37	primary	primary	ADJ
gp-312	139	38	data	datum	NOUN
gp-312	139	39	processed	process	VERB
gp-312	139	40	,	,	PUNCT
gp-312	139	41	2025	2025	NUM
gp-312	139	42	based	base	VERB
gp-312	139	43	on	on	ADP
gp-312	139	44	the	the	DET
gp-312	139	45	results	result	NOUN
gp-312	139	46	of	of	ADP
gp-312	139	47	the	the	DET
gp-312	139	48	reliability	reliability	NOUN
gp-312	139	49	test	test	NOUN
gp-312	139	50	,	,	PUNCT
gp-312	139	51	it	it	PRON
gp-312	139	52	is	be	AUX
gp-312	139	53	known	know	VERB
gp-312	139	54	that	that	SCONJ
gp-312	139	55	the	the	DET
gp-312	139	56	cronbach	cronbach	NOUN
gp-312	139	57	's	's	PART
gp-312	139	58	alpha	alpha	NOUN
gp-312	139	59	value	value	NOUN
gp-312	139	60	for	for	ADP
gp-312	139	61	all	all	DET
gp-312	139	62	variables	variable	NOUN
gp-312	139	63	in	in	ADP
gp-312	139	64	this	this	DET
gp-312	139	65	study	study	NOUN
gp-312	139	66	is	be	AUX
gp-312	139	67	above	above	ADP
gp-312	139	68	the	the	DET
gp-312	139	69	value	value	NOUN
gp-312	139	70	of	of	ADP
gp-312	139	71	0.70	0.70	NUM
gp-312	139	72	.	.	PUNCT
gp-312	140	1	in	in	ADP
gp-312	140	2	other	other	ADJ
gp-312	140	3	words	word	NOUN
gp-312	140	4	,	,	PUNCT
gp-312	140	5	all	all	DET
gp-312	140	6	variables	variable	NOUN
gp-312	140	7	in	in	ADP
gp-312	140	8	this	this	DET
gp-312	140	9	study	study	NOUN
gp-312	140	10	were	be	AUX
gp-312	140	11	declared	declare	VERB
gp-312	140	12	reliable	reliable	ADJ
gp-312	140	13	.	.	PUNCT
gp-312	141	1	multicollinearity	multicollinearity	NOUN
gp-312	141	2	test	test	NOUN
gp-312	141	3	the	the	DET
gp-312	141	4	mulltikolinelarity	mulltikolinelarity	NOUN
gp-312	141	5	test	test	NOUN
gp-312	141	6	was	be	AUX
gp-312	141	7	performed	perform	VERB
gp-312	141	8	to	to	PART
gp-312	141	9	find	find	VERB
gp-312	141	10	out	out	ADP
gp-312	141	11	whether	whether	SCONJ
gp-312	141	12	independent	independent	ADJ
gp-312	141	13	variables	variable	NOUN
gp-312	141	14	are	be	AUX
gp-312	141	15	interrelated	interrelate	VERB
gp-312	141	16	with	with	ADP
gp-312	141	17	each	each	DET
gp-312	141	18	other	other	ADJ
gp-312	141	19	.	.	PUNCT
gp-312	142	1	mulltikolinelarity	mulltikolinelarity	NOUN
gp-312	142	2	assumes	assume	VERB
gp-312	142	3	that	that	SCONJ
gp-312	142	4	an	an	DET
gp-312	142	5	independent	independent	ADJ
gp-312	142	6	variable	variable	NOUN
gp-312	142	7	must	must	AUX
gp-312	142	8	be	be	AUX
gp-312	142	9	limited	limit	VERB
gp-312	142	10	by	by	ADP
gp-312	142	11	any	any	DET
gp-312	142	12	symptoms	symptom	NOUN
gp-312	142	13	of	of	ADP
gp-312	142	14	multicollinelarity	multicollinelarity	NOUN
gp-312	142	15	.	.	PUNCT
gp-312	143	1	the	the	DET
gp-312	143	2	following	follow	VERB
gp-312	143	3	are	be	AUX
gp-312	143	4	the	the	DET
gp-312	143	5	test	test	NOUN
gp-312	143	6	results	result	NOUN
gp-312	143	7	from	from	ADP
gp-312	143	8	the	the	DET
gp-312	143	9	multicollinearity	multicollinearity	NOUN
gp-312	143	10	test	test	NOUN
gp-312	143	11	:	:	PUNCT
gp-312	143	12	table	table	NOUN
gp-312	143	13	7	7	NUM
gp-312	143	14	.	.	PUNCT
gp-312	143	15	test	test	NOUN
gp-312	143	16	results	result	NOUN
gp-312	143	17	from	from	ADP
gp-312	143	18	the	the	DET
gp-312	143	19	multicollinearity	multicollinearity	NOUN
gp-312	143	20	test	test	NOUN
gp-312	143	21	yes	yes	INTJ
gp-312	143	22	variable	variable	ADJ
gp-312	143	23	tolerance	tolerance	NOUN
gp-312	143	24	value	value	NOUN
gp-312	143	25	vivid	vivid	ADJ
gp-312	143	26	information	information	NOUN
gp-312	143	27	1	1	NUM
gp-312	143	28	tax	tax	NOUN
gp-312	143	29	extensification	extensification	NOUN
gp-312	143	30	0,964	0,964	NUM
gp-312	143	31	1,037	1,037	NUM
gp-312	143	32	free	free	ADJ
gp-312	143	33	of	of	ADP
gp-312	143	34	multicollineity	multicollineity	NOUN
gp-312	143	35	american	american	ADJ
gp-312	143	36	journal	journal	PROPN
gp-312	143	37	of	of	ADP
gp-312	143	38	economic	economic	ADJ
gp-312	143	39	and	and	CCONJ
gp-312	143	40	management	management	NOUN
gp-312	143	41	business	business	NOUN
gp-312	143	42	vol	vol	NOUN
gp-312	143	43	.	.	PROPN
gp-312	144	1	4	4	NUM
gp-312	144	2	no	no	NOUN
gp-312	144	3	.	.	NOUN
gp-312	145	1	8	8	NUM
gp-312	145	2	august	august	NOUN
gp-312	145	3	2025	2025	NUM
gp-312	145	4	1168	1168	NUM
gp-312	145	5	2	2	NUM
gp-312	145	6	tax	tax	NOUN
gp-312	145	7	intent	intent	NOUN
gp-312	145	8	0,813	0,813	NUM
gp-312	145	9	1,230	1,230	NUM
gp-312	145	10	free	free	ADJ
gp-312	145	11	of	of	ADP
gp-312	145	12	multicollineity	multicollineity	NOUN
gp-312	145	13	3	3	NUM
gp-312	145	14	tax	tax	NOUN
gp-312	145	15	audit	audit	NOUN
gp-312	145	16	0,792	0,792	NUM
gp-312	145	17	1,262	1,262	NUM
gp-312	145	18	free	free	ADJ
gp-312	145	19	of	of	ADP
gp-312	145	20	multicollineity	multicollineity	NOUN
gp-312	145	21	source	source	NOUN
gp-312	145	22	:	:	PUNCT
gp-312	145	23	primary	primary	ADJ
gp-312	145	24	data	datum	NOUN
gp-312	145	25	processed	process	VERB
gp-312	145	26	,	,	PUNCT
gp-312	145	27	2025	2025	NUM
gp-312	145	28	normality	normality	NOUN
gp-312	145	29	test	test	NOUN
gp-312	145	30	the	the	DET
gp-312	145	31	data	data	PROPN
gp-312	145	32	normality	normality	NOUN
gp-312	145	33	test	test	NOUN
gp-312	145	34	used	use	VERB
gp-312	145	35	in	in	ADP
gp-312	145	36	this	this	DET
gp-312	145	37	study	study	NOUN
gp-312	145	38	is	be	AUX
gp-312	145	39	the	the	DET
gp-312	145	40	klomogorov	klomogorov	PROPN
gp-312	145	41	-	-	PUNCT
gp-312	145	42	smirnov	smirnov	PROPN
gp-312	145	43	test	test	NOUN
gp-312	145	44	,	,	PUNCT
gp-312	145	45	the	the	DET
gp-312	145	46	data	datum	NOUN
gp-312	145	47	can	can	AUX
gp-312	145	48	be	be	AUX
gp-312	145	49	said	say	VERB
gp-312	145	50	to	to	PART
gp-312	145	51	have	have	VERB
gp-312	145	52	a	a	DET
gp-312	145	53	normal	normal	ADJ
gp-312	145	54	distribution	distribution	NOUN
gp-312	145	55	if	if	SCONJ
gp-312	145	56	the	the	DET
gp-312	145	57	asymp	asymp	PROPN
gp-312	145	58	value	value	NOUN
gp-312	145	59	.	.	PUNCT
gp-312	146	1	sig	sig	NOUN
gp-312	146	2	.	.	PUNCT
gp-312	147	1	>	>	X
gp-312	147	2	0.05	0.05	NUM
gp-312	147	3	.	.	PUNCT
gp-312	148	1	here	here	ADV
gp-312	148	2	are	be	AUX
gp-312	148	3	the	the	DET
gp-312	148	4	results	result	NOUN
gp-312	148	5	of	of	ADP
gp-312	148	6	the	the	DET
gp-312	148	7	normality	normality	NOUN
gp-312	148	8	test	test	NOUN
gp-312	148	9	:	:	PUNCT
gp-312	148	10	table	table	NOUN
gp-312	148	11	8	8	NUM
gp-312	148	12	.	.	PUNCT
gp-312	148	13	normality	normality	NOUN
gp-312	148	14	test	test	NOUN
gp-312	148	15	results	result	VERB
gp-312	148	16	asymp	asymp	PROPN
gp-312	148	17	sig	sig	NOUN
gp-312	148	18	value	value	NOUN
gp-312	148	19	(	(	PUNCT
gp-312	148	20	2	2	NUM
gp-312	148	21	-	-	PUNCT
gp-312	148	22	tailed	tailed	ADJ
gp-312	148	23	)	)	PUNCT
gp-312	148	24	information	information	NOUN
gp-312	148	25	0,200	0,200	NUM
gp-312	148	26	normal	normal	ADJ
gp-312	148	27	distributed	distribute	VERB
gp-312	148	28	data	datum	NOUN
gp-312	148	29	source	source	NOUN
gp-312	148	30	:	:	PUNCT
gp-312	148	31	primary	primary	ADJ
gp-312	148	32	data	datum	NOUN
gp-312	148	33	processed	process	VERB
gp-312	148	34	,	,	PUNCT
gp-312	148	35	2025	2025	NUM
gp-312	148	36	based	base	VERB
gp-312	148	37	on	on	ADP
gp-312	148	38	the	the	DET
gp-312	148	39	test	test	NOUN
gp-312	148	40	results	result	NOUN
gp-312	148	41	,	,	PUNCT
gp-312	148	42	it	it	PRON
gp-312	148	43	is	be	AUX
gp-312	148	44	known	know	VERB
gp-312	148	45	that	that	SCONJ
gp-312	148	46	the	the	DET
gp-312	148	47	significance	significance	NOUN
gp-312	148	48	value	value	NOUN
gp-312	148	49	of	of	ADP
gp-312	148	50	this	this	DET
gp-312	148	51	study	study	NOUN
gp-312	148	52	is	be	AUX
gp-312	148	53	above	above	ADP
gp-312	148	54	0.05	0.05	NUM
gp-312	148	55	or	or	CCONJ
gp-312	148	56	greater	great	ADJ
gp-312	148	57	than	than	ADP
gp-312	148	58	the	the	DET
gp-312	148	59	value	value	NOUN
gp-312	148	60	of	of	ADP
gp-312	148	61	0.005	0.005	NUM
gp-312	148	62	.	.	PUNCT
gp-312	149	1	therefore	therefore	ADV
gp-312	149	2	,	,	PUNCT
gp-312	149	3	it	it	PRON
gp-312	149	4	can	can	AUX
gp-312	149	5	be	be	AUX
gp-312	149	6	concluded	conclude	VERB
gp-312	149	7	that	that	SCONJ
gp-312	149	8	the	the	DET
gp-312	149	9	data	datum	NOUN
gp-312	149	10	in	in	ADP
gp-312	149	11	this	this	DET
gp-312	149	12	study	study	NOUN
gp-312	149	13	is	be	AUX
gp-312	149	14	normally	normally	ADV
gp-312	149	15	distributed	distribute	VERB
gp-312	149	16	with	with	ADP
gp-312	149	17	a	a	DET
gp-312	149	18	significance	significance	NOUN
gp-312	149	19	value	value	NOUN
gp-312	149	20	of	of	ADP
gp-312	149	21	0.200	0.200	NUM
gp-312	149	22	.	.	PUNCT
gp-312	150	1	heidocedasticity	heidocedasticity	NOUN
gp-312	150	2	test	test	NOUN
gp-312	150	3	the	the	DET
gp-312	150	4	following	follow	VERB
gp-312	150	5	is	be	AUX
gp-312	150	6	a	a	DET
gp-312	150	7	table	table	NOUN
gp-312	150	8	of	of	ADP
gp-312	150	9	the	the	DET
gp-312	150	10	results	result	NOUN
gp-312	150	11	of	of	ADP
gp-312	150	12	the	the	DET
gp-312	150	13	heteroscedasticity	heteroscedasticity	NOUN
gp-312	150	14	test	test	NOUN
gp-312	150	15	in	in	ADP
gp-312	150	16	this	this	DET
gp-312	150	17	study	study	NOUN
gp-312	150	18	:	:	PUNCT
gp-312	150	19	table	table	NOUN
gp-312	150	20	9	9	NUM
gp-312	150	21	.	.	PUNCT
gp-312	151	1	heteroscedasticity	heteroscedasticity	NOUN
gp-312	151	2	test	test	NOUN
gp-312	151	3	results	result	VERB
gp-312	151	4	yes	yes	INTJ
gp-312	151	5	variable	variable	ADJ
gp-312	151	6	sig	sig	NOUN
gp-312	151	7	value	value	NOUN
gp-312	151	8	information	information	NOUN
gp-312	151	9	1	1	NUM
gp-312	151	10	tax	tax	NOUN
gp-312	151	11	extensification	extensification	NOUN
gp-312	151	12	0,684	0,684	NUM
gp-312	151	13	heteroscedasticity	heteroscedasticity	NOUN
gp-312	151	14	free	free	ADJ
gp-312	151	15	2	2	NUM
gp-312	151	16	tax	tax	NOUN
gp-312	151	17	intent	intent	NOUN
gp-312	151	18	0,698	0,698	NUM
gp-312	151	19	heteroscedasticity	heteroscedasticity	NOUN
gp-312	151	20	free	free	ADJ
gp-312	151	21	3	3	NUM
gp-312	151	22	tax	tax	NOUN
gp-312	151	23	audit	audit	NOUN
gp-312	151	24	0,059	0,059	NUM
gp-312	151	25	heteroscedasticity	heteroscedasticity	PROPN
gp-312	151	26	free	free	PROPN
gp-312	151	27	source	source	NOUN
gp-312	151	28	:	:	PUNCT
gp-312	151	29	primary	primary	ADJ
gp-312	151	30	data	datum	NOUN
gp-312	151	31	processed	process	VERB
gp-312	151	32	,	,	PUNCT
gp-312	151	33	2025	2025	NUM
gp-312	151	34	if	if	SCONJ
gp-312	151	35	the	the	DET
gp-312	151	36	significance	significance	NOUN
gp-312	151	37	value	value	NOUN
gp-312	151	38	of	of	ADP
gp-312	151	39	an	an	DET
gp-312	151	40	independent	independent	ADJ
gp-312	151	41	variable	variable	NOUN
gp-312	151	42	in	in	ADP
gp-312	151	43	absolute	absolute	ADJ
gp-312	151	44	residual	residual	ADJ
gp-312	151	45	regression	regression	NOUN
gp-312	151	46	is	be	AUX
gp-312	151	47	greater	great	ADJ
gp-312	151	48	than	than	ADP
gp-312	151	49	0.05	0.05	NUM
gp-312	151	50	(	(	PUNCT
gp-312	151	51	or	or	CCONJ
gp-312	151	52	the	the	DET
gp-312	151	53	specified	specified	ADJ
gp-312	151	54	level	level	NOUN
gp-312	151	55	of	of	ADP
gp-312	151	56	significance	significance	NOUN
gp-312	151	57	)	)	PUNCT
gp-312	151	58	,	,	PUNCT
gp-312	151	59	then	then	ADV
gp-312	151	60	the	the	DET
gp-312	151	61	assumption	assumption	NOUN
gp-312	151	62	of	of	ADP
gp-312	151	63	homoscedasticity	homoscedasticity	NOUN
gp-312	151	64	is	be	AUX
gp-312	151	65	accepted	accept	VERB
gp-312	151	66	(	(	PUNCT
gp-312	151	67	no	no	DET
gp-312	151	68	heteroscedasticity	heteroscedasticity	NOUN
gp-312	151	69	)	)	PUNCT
gp-312	151	70	.	.	PUNCT
gp-312	152	1	conversely	conversely	ADV
gp-312	152	2	,	,	PUNCT
gp-312	152	3	if	if	SCONJ
gp-312	152	4	the	the	DET
gp-312	152	5	significance	significance	NOUN
gp-312	152	6	value	value	NOUN
gp-312	152	7	is	be	AUX
gp-312	152	8	less	less	ADJ
gp-312	152	9	than	than	ADP
gp-312	152	10	0.05	0.05	NUM
gp-312	152	11	,	,	PUNCT
gp-312	152	12	then	then	ADV
gp-312	152	13	the	the	DET
gp-312	152	14	assumption	assumption	NOUN
gp-312	152	15	is	be	AUX
gp-312	152	16	rejected	reject	VERB
gp-312	152	17	(	(	PUNCT
gp-312	152	18	there	there	PRON
gp-312	152	19	is	be	VERB
gp-312	152	20	heteroscedasticity	heteroscedasticity	NOUN
gp-312	152	21	.	.	PUNCT
gp-312	153	1	based	base	VERB
gp-312	153	2	on	on	ADP
gp-312	153	3	the	the	DET
gp-312	153	4	test	test	NOUN
gp-312	153	5	,	,	PUNCT
gp-312	153	6	it	it	PRON
gp-312	153	7	is	be	AUX
gp-312	153	8	known	know	VERB
gp-312	153	9	that	that	SCONJ
gp-312	153	10	the	the	DET
gp-312	153	11	significance	significance	NOUN
gp-312	153	12	value	value	NOUN
gp-312	153	13	of	of	ADP
gp-312	153	14	all	all	DET
gp-312	153	15	variables	variable	NOUN
gp-312	153	16	is	be	AUX
gp-312	153	17	above	above	ADP
gp-312	153	18	0.05	0.05	NUM
gp-312	153	19	.	.	PUNCT
gp-312	154	1	thus	thus	ADV
gp-312	154	2	,	,	PUNCT
gp-312	154	3	it	it	PRON
gp-312	154	4	can	can	AUX
gp-312	154	5	be	be	AUX
gp-312	154	6	concluded	conclude	VERB
gp-312	154	7	that	that	SCONJ
gp-312	154	8	the	the	DET
gp-312	154	9	entire	entire	ADJ
gp-312	154	10	variable	variable	NOUN
gp-312	154	11	is	be	AUX
gp-312	154	12	free	free	ADJ
gp-312	154	13	of	of	ADP
gp-312	154	14	heteroscedasticity	heteroscedasticity	NOUN
gp-312	154	15	.	.	PUNCT
gp-312	155	1	hypothesis	hypothesis	NOUN
gp-312	155	2	test	test	NOUN
gp-312	155	3	the	the	DET
gp-312	155	4	hypothesis	hypothesis	NOUN
gp-312	155	5	test	test	NOUN
gp-312	155	6	in	in	ADP
gp-312	155	7	this	this	DET
gp-312	155	8	study	study	NOUN
gp-312	155	9	is	be	AUX
gp-312	155	10	that	that	SCONJ
gp-312	155	11	multiple	multiple	ADJ
gp-312	155	12	linear	linear	ADJ
gp-312	155	13	regression	regression	NOUN
gp-312	155	14	analysis	analysis	NOUN
gp-312	155	15	is	be	AUX
gp-312	155	16	a	a	DET
gp-312	155	17	linear	linear	ADJ
gp-312	155	18	relationship	relationship	NOUN
gp-312	155	19	between	between	ADP
gp-312	155	20	two	two	NUM
gp-312	155	21	or	or	CCONJ
gp-312	155	22	more	more	ADV
gp-312	155	23	independent	independent	ADJ
gp-312	155	24	variables	variable	NOUN
gp-312	155	25	(	(	PUNCT
gp-312	155	26	tax	tax	NOUN
gp-312	155	27	identification	identification	NOUN
gp-312	155	28	,	,	PUNCT
gp-312	155	29	tax	tax	NOUN
gp-312	155	30	intent	intent	NOUN
gp-312	155	31	,	,	PUNCT
gp-312	155	32	and	and	CCONJ
gp-312	155	33	tax	tax	NOUN
gp-312	155	34	audit	audit	NOUN
gp-312	155	35	)	)	PUNCT
gp-312	155	36	and	and	CCONJ
gp-312	155	37	dependent	dependent	ADJ
gp-312	155	38	variables	variable	NOUN
gp-312	155	39	(	(	PUNCT
gp-312	155	40	tax	tax	NOUN
gp-312	155	41	revenues	revenue	NOUN
gp-312	155	42	)	)	PUNCT
gp-312	155	43	.	.	PUNCT
gp-312	156	1	here	here	ADV
gp-312	156	2	is	be	AUX
gp-312	156	3	a	a	DET
gp-312	156	4	table	table	NOUN
gp-312	156	5	of	of	ADP
gp-312	156	6	the	the	DET
gp-312	156	7	results	result	NOUN
gp-312	156	8	of	of	ADP
gp-312	156	9	the	the	DET
gp-312	156	10	hypothesis	hypothesis	NOUN
gp-312	156	11	testing	testing	NOUN
gp-312	156	12	:	:	PUNCT
gp-312	156	13	table	table	NOUN
gp-312	156	14	10	10	NUM
gp-312	156	15	.	.	PUNCT
gp-312	157	1	results	result	NOUN
gp-312	157	2	of	of	ADP
gp-312	157	3	hypothesis	hypothesis	NOUN
gp-312	157	4	testing	test	VERB
gp-312	157	5	variable	variable	ADJ
gp-312	157	6	coefficient	coefficient	NOUN
gp-312	157	7	t	t	PROPN
gp-312	157	8	-	-	PUNCT
gp-312	157	9	count	count	NOUN
gp-312	157	10	sig	sig	PROPN
gp-312	157	11	.	.	PUNCT
gp-312	158	1	result	result	PROPN
gp-312	158	2	muhammad	muhammad	PROPN
gp-312	158	3	ghufran	ghufran	ADJ
gp-312	158	4	fadli	fadli	PROPN
gp-312	158	5	,	,	PUNCT
gp-312	158	6	danang	danang	PROPN
gp-312	158	7	adi	adi	PROPN
gp-312	158	8	putra	putra	PROPN
gp-312	158	9	1169	1169	NUM
gp-312	158	10	tax	tax	NOUN
gp-312	158	11	extensification	extensification	NOUN
gp-312	158	12	0.057	0.057	NUM
gp-312	158	13	3,018	3,018	NUM
gp-312	158	14	0.001	0.001	NUM
gp-312	158	15	accepted	accept	VERB
gp-312	158	16	tax	tax	NOUN
gp-312	158	17	intent	intent	NOUN
gp-312	158	18	0.183	0.183	NUM
gp-312	158	19	4,206	4,206	NUM
gp-312	158	20	0.001	0.001	NUM
gp-312	158	21	accepted	accept	VERB
gp-312	158	22	tax	tax	NOUN
gp-312	158	23	audit	audit	NOUN
gp-312	158	24	0.190	0.190	NUM
gp-312	158	25	4,948	4,948	NUM
gp-312	158	26	0.001	0.001	NUM
gp-312	158	27	accepted	accept	VERB
gp-312	158	28	r2	r2	NOUN
gp-312	158	29	0,977	0,977	NUM
gp-312	158	30	f	f	PROPN
gp-312	158	31	529,259	529,259	NUM
gp-312	158	32	sig	sig	NOUN
gp-312	158	33	.	.	PUNCT
gp-312	159	1	0.000	0.000	NUM
gp-312	159	2	source	source	NOUN
gp-312	159	3	:	:	PUNCT
gp-312	159	4	primary	primary	ADJ
gp-312	159	5	data	datum	NOUN
gp-312	159	6	processed	process	VERB
gp-312	159	7	,	,	PUNCT
gp-312	159	8	2025	2025	NUM
gp-312	159	9	based	base	VERB
gp-312	159	10	on	on	ADP
gp-312	159	11	the	the	DET
gp-312	159	12	table	table	NOUN
gp-312	159	13	,	,	PUNCT
gp-312	159	14	the	the	DET
gp-312	159	15	r	r	NOUN
gp-312	159	16	square	square	NOUN
gp-312	159	17	(	(	PUNCT
gp-312	159	18	r²	r²	NOUN
gp-312	159	19	)	)	PUNCT
gp-312	159	20	value	value	NOUN
gp-312	159	21	obtained	obtain	VERB
gp-312	159	22	is	be	AUX
gp-312	159	23	0.977	0.977	NUM
gp-312	159	24	.	.	PUNCT
gp-312	160	1	this	this	PRON
gp-312	160	2	shows	show	VERB
gp-312	160	3	that	that	SCONJ
gp-312	160	4	97.7	97.7	NUM
gp-312	160	5	%	%	NOUN
gp-312	160	6	of	of	ADP
gp-312	160	7	the	the	DET
gp-312	160	8	variation	variation	NOUN
gp-312	160	9	in	in	ADP
gp-312	160	10	the	the	DET
gp-312	160	11	dependent	dependent	ADJ
gp-312	160	12	variable	variable	NOUN
gp-312	160	13	,	,	PUNCT
gp-312	160	14	namely	namely	ADV
gp-312	160	15	tax	tax	NOUN
gp-312	160	16	revenue	revenue	NOUN
gp-312	160	17	,	,	PUNCT
gp-312	160	18	can	can	AUX
gp-312	160	19	be	be	AUX
gp-312	160	20	explained	explain	VERB
gp-312	160	21	by	by	ADP
gp-312	160	22	the	the	DET
gp-312	160	23	independent	independent	ADJ
gp-312	160	24	variables	variable	NOUN
gp-312	160	25	of	of	ADP
gp-312	160	26	tax	tax	NOUN
gp-312	160	27	extensification	extensification	NOUN
gp-312	160	28	,	,	PUNCT
gp-312	160	29	tax	tax	NOUN
gp-312	160	30	intent	intent	NOUN
gp-312	160	31	,	,	PUNCT
gp-312	160	32	and	and	CCONJ
gp-312	160	33	tax	tax	NOUN
gp-312	160	34	audit	audit	NOUN
gp-312	160	35	.	.	PUNCT
gp-312	161	1	the	the	DET
gp-312	161	2	remaining	remain	VERB
gp-312	161	3	2.3	2.3	NUM
gp-312	161	4	%	%	NOUN
gp-312	161	5	is	be	AUX
gp-312	161	6	explained	explain	VERB
gp-312	161	7	by	by	ADP
gp-312	161	8	other	other	ADJ
gp-312	161	9	variables	variable	NOUN
gp-312	161	10	outside	outside	ADP
gp-312	161	11	the	the	DET
gp-312	161	12	model	model	NOUN
gp-312	161	13	.	.	PUNCT
gp-312	162	1	the	the	DET
gp-312	162	2	f	f	PROPN
gp-312	162	3	value	value	NOUN
gp-312	162	4	obtained	obtain	VERB
gp-312	162	5	is	be	AUX
gp-312	162	6	529,259	529,259	NUM
gp-312	162	7	with	with	ADP
gp-312	162	8	a	a	DET
gp-312	162	9	significance	significance	NOUN
gp-312	162	10	level	level	NOUN
gp-312	162	11	(	(	PUNCT
gp-312	162	12	sig	sig	NOUN
gp-312	162	13	.	.	PUNCT
gp-312	162	14	)	)	PUNCT
gp-312	162	15	of	of	ADP
gp-312	162	16	0.000	0.000	NUM
gp-312	162	17	.	.	PUNCT
gp-312	163	1	since	since	SCONJ
gp-312	163	2	the	the	DET
gp-312	163	3	significance	significance	NOUN
gp-312	163	4	value	value	NOUN
gp-312	163	5	is	be	AUX
gp-312	163	6	much	much	ADV
gp-312	163	7	smaller	small	ADJ
gp-312	163	8	than	than	ADP
gp-312	163	9	0.05	0.05	NUM
gp-312	163	10	(	(	PUNCT
gp-312	163	11	α	α	NOUN
gp-312	163	12	=	=	SYM
gp-312	163	13	5	5	NUM
gp-312	163	14	%	%	NOUN
gp-312	163	15	)	)	PUNCT
gp-312	163	16	,	,	PUNCT
gp-312	163	17	it	it	PRON
gp-312	163	18	can	can	AUX
gp-312	163	19	be	be	AUX
gp-312	163	20	concluded	conclude	VERB
gp-312	163	21	that	that	SCONJ
gp-312	163	22	the	the	DET
gp-312	163	23	regression	regression	NOUN
gp-312	163	24	model	model	NOUN
gp-312	163	25	is	be	AUX
gp-312	163	26	simultaneously	simultaneously	ADV
gp-312	163	27	significant	significant	ADJ
gp-312	163	28	.	.	PUNCT
gp-312	164	1	this	this	PRON
gp-312	164	2	means	mean	VERB
gp-312	164	3	that	that	SCONJ
gp-312	164	4	together	together	ADV
gp-312	164	5	tax	tax	NOUN
gp-312	164	6	extensification	extensification	NOUN
gp-312	164	7	,	,	PUNCT
gp-312	164	8	tax	tax	NOUN
gp-312	164	9	intent	intent	NOUN
gp-312	164	10	and	and	CCONJ
gp-312	164	11	tax	tax	NOUN
gp-312	164	12	audit	audit	NOUN
gp-312	164	13	statistically	statistically	ADV
gp-312	164	14	affect	affect	VERB
gp-312	164	15	tax	tax	NOUN
gp-312	164	16	revenue	revenue	NOUN
gp-312	164	17	.	.	PUNCT
gp-312	165	1	in	in	ADP
gp-312	165	2	other	other	ADJ
gp-312	165	3	words	word	NOUN
gp-312	165	4	,	,	PUNCT
gp-312	165	5	the	the	DET
gp-312	165	6	simultaneous	simultaneous	ADJ
gp-312	165	7	hypothesis	hypothesis	NOUN
gp-312	165	8	in	in	ADP
gp-312	165	9	this	this	DET
gp-312	165	10	study	study	NOUN
gp-312	165	11	is	be	AUX
gp-312	165	12	accepted	accept	VERB
gp-312	165	13	.	.	PUNCT
gp-312	166	1	1	1	X
gp-312	166	2	.	.	X
gp-312	166	3	the	the	DET
gp-312	166	4	tax	tax	NOUN
gp-312	166	5	identification	identification	NOUN
gp-312	166	6	variable	variable	NOUN
gp-312	166	7	has	have	VERB
gp-312	166	8	a	a	DET
gp-312	166	9	positive	positive	ADJ
gp-312	166	10	and	and	CCONJ
gp-312	166	11	significant	significant	ADJ
gp-312	166	12	effect	effect	NOUN
gp-312	166	13	on	on	ADP
gp-312	166	14	tax	tax	NOUN
gp-312	166	15	revenue	revenue	NOUN
gp-312	166	16	,	,	PUNCT
gp-312	166	17	because	because	SCONJ
gp-312	166	18	the	the	DET
gp-312	166	19	significance	significance	NOUN
gp-312	166	20	value	value	NOUN
gp-312	166	21	(	(	PUNCT
gp-312	166	22	0.000	0.000	NUM
gp-312	166	23	)	)	PUNCT
gp-312	166	24	is	be	AUX
gp-312	166	25	smaller	small	ADJ
gp-312	166	26	than	than	ADP
gp-312	166	27	α	α	NOUN
gp-312	166	28	=	=	NOUN
gp-312	166	29	0.05	0.05	NUM
gp-312	166	30	.	.	PUNCT
gp-312	167	1	this	this	PRON
gp-312	167	2	means	mean	VERB
gp-312	167	3	that	that	SCONJ
gp-312	167	4	the	the	PRON
gp-312	167	5	higher	high	ADJ
gp-312	167	6	the	the	DET
gp-312	167	7	tax	tax	NOUN
gp-312	167	8	identification	identification	NOUN
gp-312	167	9	is	be	AUX
gp-312	167	10	applied	apply	VERB
gp-312	167	11	,	,	PUNCT
gp-312	167	12	the	the	PRON
gp-312	167	13	higher	high	ADJ
gp-312	167	14	the	the	DET
gp-312	167	15	tax	tax	NOUN
gp-312	167	16	revenue	revenue	NOUN
gp-312	167	17	carried	carry	VERB
gp-312	167	18	out	out	ADP
gp-312	167	19	by	by	ADP
gp-312	167	20	tax	tax	NOUN
gp-312	167	21	employees	employee	NOUN
gp-312	167	22	at	at	ADP
gp-312	167	23	the	the	DET
gp-312	167	24	kppp	kppp	NOUN
gp-312	167	25	in	in	ADP
gp-312	167	26	bengkulu	bengkulu	VERB
gp-312	167	27	province	province	NOUN
gp-312	167	28	.	.	PUNCT
gp-312	168	1	these	these	DET
gp-312	168	2	results	result	NOUN
gp-312	168	3	are	be	AUX
gp-312	168	4	in	in	ADP
gp-312	168	5	line	line	NOUN
gp-312	168	6	with	with	ADP
gp-312	168	7	the	the	DET
gp-312	168	8	theories	theory	NOUN
gp-312	168	9	and	and	CCONJ
gp-312	168	10	findings	finding	NOUN
gp-312	168	11	of	of	ADP
gp-312	168	12	previous	previous	ADJ
gp-312	168	13	research	research	NOUN
gp-312	168	14	2	2	NUM
gp-312	168	15	.	.	PUNCT
gp-312	169	1	the	the	DET
gp-312	169	2	variable	variable	NOUN
gp-312	169	3	of	of	ADP
gp-312	169	4	tax	tax	NOUN
gp-312	169	5	intent	intent	NOUN
gp-312	169	6	has	have	VERB
gp-312	169	7	a	a	DET
gp-312	169	8	significant	significant	ADJ
gp-312	169	9	positive	positive	ADJ
gp-312	169	10	effect	effect	NOUN
gp-312	169	11	on	on	ADP
gp-312	169	12	tax	tax	NOUN
gp-312	169	13	revenue	revenue	NOUN
gp-312	169	14	.	.	PUNCT
gp-312	170	1	a	a	DET
gp-312	170	2	significance	significance	NOUN
gp-312	170	3	value	value	NOUN
gp-312	170	4	of	of	ADP
gp-312	170	5	0.000	0.000	NUM
gp-312	170	6	well	well	ADV
gp-312	170	7	below	below	ADP
gp-312	170	8	the	the	DET
gp-312	170	9	0.05	0.05	NUM
gp-312	170	10	limit	limit	NOUN
gp-312	170	11	suggests	suggest	VERB
gp-312	170	12	that	that	SCONJ
gp-312	170	13	high	high	ADJ
gp-312	170	14	tax	tax	NOUN
gp-312	170	15	intent	intent	NOUN
gp-312	170	16	can	can	AUX
gp-312	170	17	increase	increase	VERB
gp-312	170	18	tax	tax	NOUN
gp-312	170	19	revenue	revenue	NOUN
gp-312	170	20	as	as	ADV
gp-312	170	21	well	well	ADV
gp-312	170	22	.	.	PUNCT
gp-312	171	1	in	in	ADP
gp-312	171	2	other	other	ADJ
gp-312	171	3	words	word	NOUN
gp-312	171	4	,	,	PUNCT
gp-312	171	5	the	the	PRON
gp-312	171	6	higher	high	ADJ
gp-312	171	7	the	the	DET
gp-312	171	8	tax	tax	NOUN
gp-312	171	9	intention	intention	NOUN
gp-312	171	10	,	,	PUNCT
gp-312	171	11	the	the	PRON
gp-312	171	12	higher	high	ADJ
gp-312	171	13	the	the	DET
gp-312	171	14	tax	tax	NOUN
gp-312	171	15	revenue	revenue	NOUN
gp-312	171	16	carried	carry	VERB
gp-312	171	17	out	out	ADP
gp-312	171	18	by	by	ADP
gp-312	171	19	tax	tax	NOUN
gp-312	171	20	employees	employee	NOUN
gp-312	171	21	at	at	ADP
gp-312	171	22	kppp	kppp	PROPN
gp-312	171	23	in	in	ADP
gp-312	171	24	bengkulu	bengkulu	VERB
gp-312	171	25	province	province	NOUN
gp-312	171	26	.	.	PUNCT
gp-312	172	1	3	3	X
gp-312	172	2	.	.	X
gp-312	173	1	the	the	DET
gp-312	173	2	variable	variable	NOUN
gp-312	173	3	of	of	ADP
gp-312	173	4	tax	tax	NOUN
gp-312	173	5	audit	audit	NOUN
gp-312	173	6	had	have	VERB
gp-312	173	7	a	a	DET
gp-312	173	8	positive	positive	ADJ
gp-312	173	9	effect	effect	NOUN
gp-312	173	10	on	on	ADP
gp-312	173	11	tax	tax	NOUN
gp-312	173	12	revenue	revenue	NOUN
gp-312	173	13	with	with	ADP
gp-312	173	14	a	a	DET
gp-312	173	15	significance	significance	NOUN
gp-312	173	16	value	value	NOUN
gp-312	173	17	of	of	ADP
gp-312	173	18	0.000	0.000	NUM
gp-312	173	19	above	above	ADP
gp-312	173	20	0.05	0.05	NUM
gp-312	173	21	with	with	ADP
gp-312	173	22	a	a	DET
gp-312	173	23	t	t	NOUN
gp-312	173	24	-	-	PUNCT
gp-312	173	25	calculation	calculation	NOUN
gp-312	173	26	value	value	NOUN
gp-312	173	27	of	of	ADP
gp-312	173	28	34.948	34.948	NUM
gp-312	173	29	.	.	PUNCT
gp-312	174	1	it	it	PRON
gp-312	174	2	can	can	AUX
gp-312	174	3	be	be	AUX
gp-312	174	4	concluded	conclude	VERB
gp-312	174	5	that	that	SCONJ
gp-312	174	6	,	,	PUNCT
gp-312	174	7	the	the	PRON
gp-312	174	8	higher	high	ADJ
gp-312	174	9	the	the	DET
gp-312	174	10	tax	tax	NOUN
gp-312	174	11	audit	audit	NOUN
gp-312	174	12	carried	carry	VERB
gp-312	174	13	out	out	ADP
gp-312	174	14	,	,	PUNCT
gp-312	174	15	the	the	PRON
gp-312	174	16	higher	high	ADJ
gp-312	174	17	the	the	DET
gp-312	174	18	tax	tax	NOUN
gp-312	174	19	revenue	revenue	NOUN
gp-312	174	20	carried	carry	VERB
gp-312	174	21	out	out	ADP
gp-312	174	22	by	by	ADP
gp-312	174	23	tax	tax	NOUN
gp-312	174	24	employees	employee	NOUN
gp-312	174	25	at	at	ADP
gp-312	174	26	kppp	kppp	PROPN
gp-312	174	27	in	in	ADP
gp-312	174	28	bengkulu	bengkulu	VERB
gp-312	174	29	province	province	NOUN
gp-312	174	30	discussion	discussion	NOUN
gp-312	174	31	tax	tax	NOUN
gp-312	174	32	identification	identification	NOUN
gp-312	174	33	of	of	ADP
gp-312	174	34	tax	tax	NOUN
gp-312	174	35	revenue	revenue	NOUN
gp-312	174	36	at	at	ADP
gp-312	174	37	the	the	DET
gp-312	174	38	most	most	ADV
gp-312	174	39	basic	basic	ADJ
gp-312	174	40	level	level	NOUN
gp-312	174	41	,	,	PUNCT
gp-312	174	42	tax	tax	NOUN
gp-312	174	43	extensification	extensification	NOUN
gp-312	174	44	which	which	PRON
gp-312	174	45	includes	include	VERB
gp-312	174	46	efforts	effort	NOUN
gp-312	174	47	to	to	PART
gp-312	174	48	identify	identify	VERB
gp-312	174	49	and	and	CCONJ
gp-312	174	50	register	register	VERB
gp-312	174	51	new	new	ADJ
gp-312	174	52	taxpayers	taxpayer	NOUN
gp-312	174	53	as	as	ADV
gp-312	174	54	well	well	ADV
gp-312	174	55	as	as	ADP
gp-312	174	56	expand	expand	VERB
gp-312	174	57	the	the	DET
gp-312	174	58	tax	tax	NOUN
gp-312	174	59	base	base	NOUN
gp-312	174	60	has	have	AUX
gp-312	174	61	proven	prove	VERB
gp-312	174	62	to	to	PART
gp-312	174	63	have	have	VERB
gp-312	174	64	a	a	DET
gp-312	174	65	positive	positive	ADJ
gp-312	174	66	and	and	CCONJ
gp-312	174	67	significant	significant	ADJ
gp-312	174	68	effect	effect	NOUN
gp-312	174	69	on	on	ADP
gp-312	174	70	tax	tax	NOUN
gp-312	174	71	revenue	revenue	NOUN
gp-312	174	72	at	at	ADP
gp-312	174	73	kpp	kpp	PROPN
gp-312	174	74	pratama	pratama	NOUN
gp-312	174	75	bengkulu	bengkulu	VERB
gp-312	174	76	.	.	PUNCT
gp-312	175	1	theoretically	theoretically	ADV
gp-312	175	2	,	,	PUNCT
gp-312	175	3	this	this	PRON
gp-312	175	4	is	be	AUX
gp-312	175	5	consistent	consistent	ADJ
gp-312	175	6	with	with	ADP
gp-312	175	7	the	the	DET
gp-312	175	8	theory	theory	NOUN
gp-312	175	9	of	of	ADP
gp-312	175	10	obedience	obedience	NOUN
gp-312	175	11	(	(	PUNCT
gp-312	175	12	compliance	compliance	NOUN
gp-312	175	13	theory	theory	NOUN
gp-312	175	14	)	)	PUNCT
gp-312	175	15	submitted	submit	VERB
gp-312	175	16	by	by	ADP
gp-312	175	17	(	(	PUNCT
gp-312	175	18	sartika	sartika	PROPN
gp-312	175	19	&	&	CCONJ
gp-312	175	20	krisnanda	krisnanda	PROPN
gp-312	175	21	,	,	PUNCT
gp-312	175	22	2020	2020	NUM
gp-312	175	23	)	)	PUNCT
gp-312	175	24	,	,	PUNCT
gp-312	175	25	where	where	SCONJ
gp-312	175	26	detection	detection	NOUN
gp-312	175	27	and	and	CCONJ
gp-312	175	28	expansion	expansion	NOUN
gp-312	175	29	of	of	ADP
gp-312	175	30	supervisory	supervisory	ADJ
gp-312	175	31	coverage	coverage	NOUN
gp-312	175	32	is	be	AUX
gp-312	175	33	a	a	DET
gp-312	175	34	key	key	ADJ
gp-312	175	35	pillar	pillar	NOUN
gp-312	175	36	to	to	PART
gp-312	175	37	improve	improve	VERB
gp-312	175	38	risk	risk	NOUN
gp-312	175	39	perception	perception	NOUN
gp-312	175	40	for	for	ADP
gp-312	175	41	taxpayers	taxpayer	NOUN
gp-312	175	42	which	which	PRON
gp-312	175	43	in	in	ADP
gp-312	175	44	turn	turn	NOUN
gp-312	175	45	encourages	encourage	VERB
gp-312	175	46	them	they	PRON
gp-312	175	47	to	to	PART
gp-312	175	48	meet	meet	VERB
gp-312	175	49	fiscal	fiscal	ADJ
gp-312	175	50	obligations	obligation	NOUN
gp-312	175	51	voluntarily	voluntarily	ADV
gp-312	175	52	.	.	PUNCT
gp-312	176	1	within	within	ADP
gp-312	176	2	the	the	DET
gp-312	176	3	framework	framework	NOUN
gp-312	176	4	of	of	ADP
gp-312	176	5	the	the	DET
gp-312	176	6	self	self	NOUN
gp-312	176	7	-	-	PUNCT
gp-312	176	8	assessment	assessment	NOUN
gp-312	176	9	model	model	NOUN
gp-312	176	10	,	,	PUNCT
gp-312	176	11	the	the	DET
gp-312	176	12	government	government	NOUN
gp-312	176	13	places	place	VERB
gp-312	176	14	trust	trust	NOUN
gp-312	176	15	in	in	ADP
gp-312	176	16	taxpayers	taxpayer	NOUN
gp-312	176	17	to	to	PART
gp-312	176	18	report	report	VERB
gp-312	176	19	obligations	obligation	NOUN
gp-312	176	20	independently	independently	ADV
gp-312	176	21	,	,	PUNCT
gp-312	176	22	but	but	CCONJ
gp-312	176	23	without	without	ADP
gp-312	176	24	comprehensive	comprehensive	ADJ
gp-312	176	25	data	datum	NOUN
gp-312	176	26	and	and	CCONJ
gp-312	176	27	registration	registration	NOUN
gp-312	176	28	support	support	NOUN
gp-312	176	29	,	,	PUNCT
gp-312	176	30	the	the	DET
gp-312	176	31	chances	chance	NOUN
gp-312	176	32	of	of	ADP
gp-312	176	33	avoidance	avoidance	NOUN
gp-312	176	34	are	be	AUX
gp-312	176	35	greater	great	ADJ
gp-312	176	36	.	.	PUNCT
gp-312	177	1	these	these	DET
gp-312	177	2	findings	finding	NOUN
gp-312	177	3	are	be	AUX
gp-312	177	4	in	in	ADP
gp-312	177	5	line	line	NOUN
gp-312	177	6	with	with	ADP
gp-312	177	7	the	the	DET
gp-312	177	8	results	result	NOUN
gp-312	177	9	of	of	ADP
gp-312	177	10	the	the	DET
gp-312	177	11	american	american	ADJ
gp-312	177	12	journal	journal	PROPN
gp-312	177	13	of	of	ADP
gp-312	177	14	economic	economic	ADJ
gp-312	177	15	and	and	CCONJ
gp-312	177	16	management	management	NOUN
gp-312	177	17	business	business	NOUN
gp-312	177	18	vol	vol	NOUN
gp-312	177	19	.	.	PROPN
gp-312	178	1	4	4	NUM
gp-312	178	2	no	no	NOUN
gp-312	178	3	.	.	NOUN
gp-312	179	1	8	8	NUM
gp-312	179	2	august	august	PROPN
gp-312	179	3	2025	2025	NUM
gp-312	179	4	1170	1170	NUM
gp-312	179	5	study	study	NOUN
gp-312	179	6	(	(	PUNCT
gp-312	179	7	nara	nara	NOUN
gp-312	179	8	,	,	PUNCT
gp-312	179	9	2021	2021	NUM
gp-312	179	10	)	)	PUNCT
gp-312	179	11	which	which	PRON
gp-312	179	12	shows	show	VERB
gp-312	179	13	that	that	SCONJ
gp-312	179	14	extensification	extensification	NOUN
gp-312	179	15	strategies	strategy	NOUN
gp-312	179	16	have	have	AUX
gp-312	179	17	succeeded	succeed	VERB
gp-312	179	18	in	in	ADP
gp-312	179	19	increasing	increase	VERB
gp-312	179	20	the	the	DET
gp-312	179	21	acceptance	acceptance	NOUN
gp-312	179	22	base	base	NOUN
gp-312	179	23	at	at	ADP
gp-312	179	24	the	the	DET
gp-312	179	25	regional	regional	ADJ
gp-312	179	26	level	level	NOUN
gp-312	179	27	even	even	ADV
gp-312	179	28	in	in	ADP
gp-312	179	29	different	different	ADJ
gp-312	179	30	geographical	geographical	ADJ
gp-312	179	31	contexts	context	NOUN
gp-312	179	32	and	and	CCONJ
gp-312	179	33	demographic	demographic	ADJ
gp-312	179	34	characteristics	characteristic	NOUN
gp-312	179	35	.	.	PUNCT
gp-312	180	1	dechan	dechan	NOUN
gp-312	180	2	emphasized	emphasize	VERB
gp-312	180	3	that	that	SCONJ
gp-312	180	4	the	the	DET
gp-312	180	5	success	success	NOUN
gp-312	180	6	of	of	ADP
gp-312	180	7	expanding	expand	VERB
gp-312	180	8	the	the	DET
gp-312	180	9	tax	tax	NOUN
gp-312	180	10	base	base	NOUN
gp-312	180	11	depends	depend	VERB
gp-312	180	12	on	on	ADP
gp-312	180	13	crossagency	crossagency	NOUN
gp-312	180	14	collaboration	collaboration	NOUN
gp-312	180	15	,	,	PUNCT
gp-312	180	16	for	for	ADP
gp-312	180	17	example	example	NOUN
gp-312	180	18	,	,	PUNCT
gp-312	180	19	between	between	ADP
gp-312	180	20	the	the	DET
gp-312	180	21	tax	tax	NOUN
gp-312	180	22	office	office	NOUN
gp-312	180	23	and	and	CCONJ
gp-312	180	24	the	the	DET
gp-312	180	25	population	population	NOUN
gp-312	180	26	office	office	NOUN
gp-312	180	27	so	so	SCONJ
gp-312	180	28	that	that	SCONJ
gp-312	180	29	population	population	NOUN
gp-312	180	30	data	datum	NOUN
gp-312	180	31	and	and	CCONJ
gp-312	180	32	taxpayer	taxpayer	NOUN
gp-312	180	33	data	datum	NOUN
gp-312	180	34	can	can	AUX
gp-312	180	35	be	be	AUX
gp-312	180	36	integrated	integrate	VERB
gp-312	180	37	in	in	ADP
gp-312	180	38	real	real	ADJ
gp-312	180	39	time	time	NOUN
gp-312	180	40	.	.	PUNCT
gp-312	181	1	tax	tax	NOUN
gp-312	181	2	intentions	intention	NOUN
gp-312	181	3	on	on	ADP
gp-312	181	4	tax	tax	NOUN
gp-312	181	5	revenue	revenue	NOUN
gp-312	181	6	the	the	DET
gp-312	181	7	implementation	implementation	NOUN
gp-312	181	8	of	of	ADP
gp-312	181	9	tax	tax	NOUN
gp-312	181	10	intensification	intensification	NOUN
gp-312	181	11	which	which	PRON
gp-312	181	12	includes	include	VERB
gp-312	181	13	coaching	coaching	NOUN
gp-312	181	14	,	,	PUNCT
gp-312	181	15	requests	request	NOUN
gp-312	181	16	for	for	ADP
gp-312	181	17	explanations	explanation	NOUN
gp-312	181	18	,	,	PUNCT
gp-312	181	19	report	report	VERB
gp-312	181	20	analysis	analysis	NOUN
gp-312	181	21	,	,	PUNCT
gp-312	181	22	as	as	ADV
gp-312	181	23	well	well	ADV
gp-312	181	24	as	as	ADP
gp-312	181	25	collection	collection	NOUN
gp-312	181	26	and	and	CCONJ
gp-312	181	27	application	application	NOUN
gp-312	181	28	of	of	ADP
gp-312	181	29	sanctions	sanction	NOUN
gp-312	181	30	to	to	ADP
gp-312	181	31	registered	register	VERB
gp-312	181	32	taxpayers	taxpayer	NOUN
gp-312	181	33	occupies	occupy	VERB
gp-312	181	34	a	a	DET
gp-312	181	35	strategic	strategic	ADJ
gp-312	181	36	position	position	NOUN
gp-312	181	37	within	within	ADP
gp-312	181	38	the	the	DET
gp-312	181	39	framework	framework	NOUN
gp-312	181	40	of	of	ADP
gp-312	181	41	compliance	compliance	NOUN
gp-312	181	42	theory	theory	NOUN
gp-312	181	43	.	.	PUNCT
gp-312	182	1	this	this	DET
gp-312	182	2	theory	theory	NOUN
gp-312	182	3	asserts	assert	VERB
gp-312	182	4	that	that	SCONJ
gp-312	182	5	in	in	ADP
gp-312	182	6	addition	addition	NOUN
gp-312	182	7	to	to	AUX
gp-312	182	8	trust	trust	VERB
gp-312	182	9	in	in	ADP
gp-312	182	10	the	the	DET
gp-312	182	11	self	self	NOUN
gp-312	182	12	-	-	PUNCT
gp-312	182	13	assessment	assessment	NOUN
gp-312	182	14	system	system	NOUN
gp-312	182	15	,	,	PUNCT
gp-312	182	16	regulatory	regulatory	ADJ
gp-312	182	17	pressures	pressure	NOUN
gp-312	182	18	through	through	ADP
gp-312	182	19	coaching	coaching	NOUN
gp-312	182	20	and	and	CCONJ
gp-312	182	21	sanctions	sanction	NOUN
gp-312	182	22	enforcement	enforcement	NOUN
gp-312	182	23	are	be	AUX
gp-312	182	24	necessary	necessary	ADJ
gp-312	182	25	to	to	PART
gp-312	182	26	build	build	VERB
gp-312	182	27	fiscal	fiscal	ADJ
gp-312	182	28	awareness	awareness	NOUN
gp-312	182	29	and	and	CCONJ
gp-312	182	30	reduce	reduce	VERB
gp-312	182	31	the	the	DET
gp-312	182	32	chances	chance	NOUN
gp-312	182	33	of	of	ADP
gp-312	182	34	non	non	ADJ
gp-312	182	35	-	-	NOUN
gp-312	182	36	compliance	compliance	NOUN
gp-312	182	37	.	.	PUNCT
gp-312	183	1	in	in	ADP
gp-312	183	2	the	the	DET
gp-312	183	3	context	context	NOUN
gp-312	183	4	of	of	ADP
gp-312	183	5	kpp	kpp	PROPN
gp-312	183	6	pratama	pratama	NOUN
gp-312	183	7	bengkulu	bengkulu	VERB
gp-312	183	8	,	,	PUNCT
gp-312	183	9	the	the	DET
gp-312	183	10	intensification	intensification	NOUN
gp-312	183	11	focuses	focus	VERB
gp-312	183	12	on	on	ADP
gp-312	183	13	optimizing	optimize	VERB
gp-312	183	14	tax	tax	NOUN
gp-312	183	15	potential	potential	NOUN
gp-312	183	16	from	from	ADP
gp-312	183	17	the	the	DET
gp-312	183	18	existing	exist	VERB
gp-312	183	19	base	base	NOUN
gp-312	183	20	,	,	PUNCT
gp-312	183	21	starting	start	VERB
gp-312	183	22	from	from	ADP
gp-312	183	23	monitoring	monitor	VERB
gp-312	183	24	reporting	report	VERB
gp-312	183	25	to	to	ADP
gp-312	183	26	cracking	crack	VERB
gp-312	183	27	down	down	ADP
gp-312	183	28	on	on	ADP
gp-312	183	29	administrative	administrative	ADJ
gp-312	183	30	negligence	negligence	NOUN
gp-312	183	31	.	.	PUNCT
gp-312	184	1	thus	thus	ADV
gp-312	184	2	,	,	PUNCT
gp-312	184	3	intensification	intensification	NOUN
gp-312	184	4	not	not	PART
gp-312	184	5	only	only	ADV
gp-312	184	6	increases	increase	VERB
gp-312	184	7	taxpayer	taxpayer	NOUN
gp-312	184	8	awareness	awareness	NOUN
gp-312	184	9	,	,	PUNCT
gp-312	184	10	but	but	CCONJ
gp-312	184	11	also	also	ADV
gp-312	184	12	strengthens	strengthen	VERB
gp-312	184	13	the	the	DET
gp-312	184	14	perception	perception	NOUN
gp-312	184	15	of	of	ADP
gp-312	184	16	non	non	ADJ
gp-312	184	17	-	-	ADJ
gp-312	184	18	compliance	compliance	ADJ
gp-312	184	19	risks	risk	NOUN
gp-312	184	20	,	,	PUNCT
gp-312	184	21	thereby	thereby	ADV
gp-312	184	22	encouraging	encourage	VERB
gp-312	184	23	more	more	ADV
gp-312	184	24	accurate	accurate	ADJ
gp-312	184	25	and	and	CCONJ
gp-312	184	26	timely	timely	ADJ
gp-312	184	27	reporting	reporting	NOUN
gp-312	184	28	and	and	CCONJ
gp-312	184	29	paying	pay	VERB
gp-312	184	30	behavior	behavior	NOUN
gp-312	184	31	these	these	DET
gp-312	184	32	results	result	NOUN
gp-312	184	33	are	be	AUX
gp-312	184	34	in	in	ADP
gp-312	184	35	line	line	NOUN
gp-312	184	36	with	with	ADP
gp-312	184	37	previous	previous	ADJ
gp-312	184	38	research	research	NOUN
gp-312	184	39	.	.	PUNCT
gp-312	185	1	alimin	alimin	PROPN
gp-312	185	2	ahsan	ahsan	PROPN
gp-312	185	3	et	et	PROPN
gp-312	185	4	al	al	PROPN
gp-312	185	5	.	.	PROPN
gp-312	185	6	noted	note	VERB
gp-312	185	7	the	the	DET
gp-312	185	8	significant	significant	ADJ
gp-312	185	9	influence	influence	NOUN
gp-312	185	10	of	of	ADP
gp-312	185	11	intensification	intensification	NOUN
gp-312	185	12	on	on	ADP
gp-312	185	13	income	income	NOUN
gp-312	185	14	tax	tax	NOUN
gp-312	185	15	revenue	revenue	NOUN
gp-312	185	16	,	,	PUNCT
gp-312	185	17	showing	show	VERB
gp-312	185	18	that	that	SCONJ
gp-312	185	19	intensification	intensification	NOUN
gp-312	185	20	can	can	AUX
gp-312	185	21	directly	directly	ADV
gp-312	185	22	increase	increase	VERB
gp-312	185	23	the	the	DET
gp-312	185	24	realization	realization	NOUN
gp-312	185	25	of	of	ADP
gp-312	185	26	income	income	NOUN
gp-312	185	27	tax	tax	NOUN
gp-312	185	28	revenue	revenue	NOUN
gp-312	185	29	.	.	PUNCT
gp-312	186	1	instead	instead	ADV
gp-312	186	2	(	(	PUNCT
gp-312	186	3	sartika	sartika	PROPN
gp-312	186	4	&	&	CCONJ
gp-312	186	5	krisnanda	krisnanda	PROPN
gp-312	186	6	,	,	PUNCT
gp-312	186	7	2020	2020	NUM
gp-312	186	8	)	)	PUNCT
gp-312	186	9	reported	report	VERB
gp-312	186	10	that	that	SCONJ
gp-312	186	11	the	the	DET
gp-312	186	12	intensification	intensification	NOUN
gp-312	186	13	had	have	VERB
gp-312	186	14	no	no	DET
gp-312	186	15	effect	effect	NOUN
gp-312	186	16	on	on	ADP
gp-312	186	17	the	the	DET
gp-312	186	18	revenue	revenue	NOUN
gp-312	186	19	of	of	ADP
gp-312	186	20	income	income	NOUN
gp-312	186	21	tax	tax	NOUN
gp-312	186	22	article	article	NOUN
gp-312	186	23	25/29	25/29	NUM
gp-312	186	24	,	,	PUNCT
gp-312	186	25	which	which	PRON
gp-312	186	26	suggests	suggest	VERB
gp-312	186	27	that	that	SCONJ
gp-312	186	28	its	its	PRON
gp-312	186	29	effectiveness	effectiveness	NOUN
gp-312	186	30	could	could	AUX
gp-312	186	31	be	be	AUX
gp-312	186	32	influenced	influence	VERB
gp-312	186	33	by	by	ADP
gp-312	186	34	the	the	DET
gp-312	186	35	characteristics	characteristic	NOUN
gp-312	186	36	of	of	ADP
gp-312	186	37	the	the	DET
gp-312	186	38	type	type	NOUN
gp-312	186	39	of	of	ADP
gp-312	186	40	tax	tax	NOUN
gp-312	186	41	and	and	CCONJ
gp-312	186	42	the	the	DET
gp-312	186	43	profile	profile	NOUN
gp-312	186	44	of	of	ADP
gp-312	186	45	the	the	DET
gp-312	186	46	corporate	corporate	ADJ
gp-312	186	47	taxpayer	taxpayer	NOUN
gp-312	186	48	.	.	PUNCT
gp-312	187	1	this	this	DET
gp-312	187	2	variation	variation	NOUN
gp-312	187	3	in	in	ADP
gp-312	187	4	results	result	NOUN
gp-312	187	5	indicates	indicate	VERB
gp-312	187	6	the	the	DET
gp-312	187	7	need	need	NOUN
gp-312	187	8	to	to	PART
gp-312	187	9	adjust	adjust	VERB
gp-312	187	10	the	the	DET
gp-312	187	11	intensification	intensification	NOUN
gp-312	187	12	approach	approach	NOUN
gp-312	187	13	,	,	PUNCT
gp-312	187	14	for	for	ADP
gp-312	187	15	example	example	NOUN
gp-312	187	16	by	by	ADP
gp-312	187	17	utilizing	utilize	VERB
gp-312	187	18	podat	podat	NOUN
gp-312	187	19	monitoring	monitor	VERB
gp-312	187	20	technology	technology	NOUN
gp-312	187	21	or	or	CCONJ
gp-312	187	22	targeting	target	VERB
gp-312	187	23	certain	certain	ADJ
gp-312	187	24	segments	segment	NOUN
gp-312	187	25	of	of	ADP
gp-312	187	26	taxpayers	taxpayer	NOUN
gp-312	187	27	so	so	SCONJ
gp-312	187	28	that	that	SCONJ
gp-312	187	29	interventions	intervention	NOUN
gp-312	187	30	are	be	AUX
gp-312	187	31	more	more	ADV
gp-312	187	32	targeted	target	VERB
gp-312	187	33	and	and	CCONJ
gp-312	187	34	have	have	VERB
gp-312	187	35	maximum	maximum	ADJ
gp-312	187	36	impact	impact	NOUN
gp-312	187	37	.	.	PUNCT
gp-312	188	1	tax	tax	NOUN
gp-312	188	2	audit	audit	NOUN
gp-312	188	3	of	of	ADP
gp-312	188	4	tax	tax	NOUN
gp-312	188	5	revenue	revenue	NOUN
gp-312	188	6	tax	tax	NOUN
gp-312	188	7	audit	audit	NOUN
gp-312	188	8	is	be	AUX
gp-312	188	9	an	an	DET
gp-312	188	10	enforcement	enforcement	NOUN
gp-312	188	11	instrument	instrument	NOUN
gp-312	188	12	in	in	ADP
gp-312	188	13	the	the	DET
gp-312	188	14	self	self	NOUN
gp-312	188	15	-	-	PUNCT
gp-312	188	16	assessment	assessment	NOUN
gp-312	188	17	system	system	NOUN
gp-312	188	18	based	base	VERB
gp-312	188	19	on	on	ADP
gp-312	188	20	law	law	NOUN
gp-312	188	21	number	number	NOUN
gp-312	188	22	6	6	NUM
gp-312	188	23	of	of	ADP
gp-312	188	24	1983	1983	NUM
gp-312	188	25	concerning	concern	VERB
gp-312	188	26	kup	kup	PROPN
gp-312	188	27	,	,	PUNCT
gp-312	188	28	tax	tax	NOUN
gp-312	188	29	audit	audit	NOUN
gp-312	188	30	is	be	AUX
gp-312	188	31	defined	define	VERB
gp-312	188	32	as	as	ADP
gp-312	188	33	a	a	DET
gp-312	188	34	series	series	NOUN
gp-312	188	35	of	of	ADP
gp-312	188	36	activities	activity	NOUN
gp-312	188	37	to	to	PART
gp-312	188	38	collect	collect	VERB
gp-312	188	39	and	and	CCONJ
gp-312	188	40	process	process	NOUN
gp-312	188	41	data	datum	NOUN
gp-312	188	42	,	,	PUNCT
gp-312	188	43	information	information	NOUN
gp-312	188	44	,	,	PUNCT
gp-312	188	45	and	and	CCONJ
gp-312	188	46	evidence	evidence	NOUN
gp-312	188	47	objectively	objectively	ADV
gp-312	188	48	and	and	CCONJ
gp-312	188	49	professionally	professionally	ADV
gp-312	188	50	to	to	PART
gp-312	188	51	test	test	VERB
gp-312	188	52	taxpayer	taxpayer	NOUN
gp-312	188	53	compliance	compliance	NOUN
gp-312	188	54	.	.	PUNCT
gp-312	189	1	within	within	ADP
gp-312	189	2	the	the	DET
gp-312	189	3	framework	framework	NOUN
gp-312	189	4	of	of	ADP
gp-312	189	5	compliance	compliance	NOUN
gp-312	189	6	theory	theory	NOUN
gp-312	189	7	,	,	PUNCT
gp-312	189	8	inspection	inspection	NOUN
gp-312	189	9	functions	function	NOUN
gp-312	189	10	as	as	ADP
gp-312	189	11	a	a	DET
gp-312	189	12	deterrent	deterrent	NOUN
gp-312	189	13	mechanism	mechanism	NOUN
gp-312	189	14	that	that	PRON
gp-312	189	15	increases	increase	VERB
gp-312	189	16	the	the	DET
gp-312	189	17	perceived	perceive	VERB
gp-312	189	18	risk	risk	NOUN
gp-312	189	19	of	of	ADP
gp-312	189	20	non	non	ADJ
gp-312	189	21	-	-	NOUN
gp-312	189	22	compliance	compliance	NOUN
gp-312	189	23	;	;	PUNCT
gp-312	189	24	the	the	DET
gp-312	189	25	more	more	ADJ
gp-312	189	26	taxpayers	taxpayer	NOUN
gp-312	189	27	feel	feel	VERB
gp-312	189	28	they	they	PRON
gp-312	189	29	may	may	AUX
gp-312	189	30	be	be	AUX
gp-312	189	31	audited	audit	VERB
gp-312	189	32	and	and	CCONJ
gp-312	189	33	sanctioned	sanction	VERB
gp-312	189	34	,	,	PUNCT
gp-312	189	35	the	the	PRON
gp-312	189	36	higher	high	ADJ
gp-312	189	37	their	their	PRON
gp-312	189	38	motivation	motivation	NOUN
gp-312	189	39	to	to	PART
gp-312	189	40	report	report	VERB
gp-312	189	41	correctly	correctly	ADV
gp-312	189	42	and	and	CCONJ
gp-312	189	43	completely	completely	ADV
gp-312	189	44	.	.	PUNCT
gp-312	190	1	these	these	DET
gp-312	190	2	findings	finding	NOUN
gp-312	190	3	are	be	AUX
gp-312	190	4	in	in	ADP
gp-312	190	5	line	line	NOUN
gp-312	190	6	with	with	ADP
gp-312	190	7	the	the	DET
gp-312	190	8	study	study	NOUN
gp-312	190	9	(	(	PUNCT
gp-312	190	10	tampubolon	tampubolon	PROPN
gp-312	190	11	,	,	PUNCT
gp-312	190	12	2020)which	2020)which	NUM
gp-312	190	13	shows	show	VERB
gp-312	190	14	that	that	SCONJ
gp-312	190	15	tax	tax	NOUN
gp-312	190	16	audits	audits	NOUN
gp-312	190	17	significantly	significantly	ADV
gp-312	190	18	increase	increase	VERB
gp-312	190	19	vat	vat	NOUN
gp-312	190	20	revenues	revenue	NOUN
gp-312	190	21	at	at	ADP
gp-312	190	22	the	the	DET
gp-312	190	23	south	south	PROPN
gp-312	190	24	makassar	makassar	PROPN
gp-312	190	25	primary	primary	ADJ
gp-312	190	26	tax	tax	NOUN
gp-312	190	27	service	service	NOUN
gp-312	190	28	office	office	NOUN
gp-312	190	29	,	,	PUNCT
gp-312	190	30	confirming	confirm	VERB
gp-312	190	31	the	the	DET
gp-312	190	32	importance	importance	NOUN
gp-312	190	33	of	of	ADP
gp-312	190	34	professionalism	professionalism	NOUN
gp-312	190	35	and	and	CCONJ
gp-312	190	36	adequate	adequate	ADJ
gp-312	190	37	audit	audit	NOUN
gp-312	190	38	coverage	coverage	NOUN
gp-312	190	39	.	.	PUNCT
gp-312	191	1	instead	instead	ADV
gp-312	191	2	,	,	PUNCT
gp-312	191	3	research	research	NOUN
gp-312	191	4	(	(	PUNCT
gp-312	191	5	minsar	minsar	ADJ
gp-312	191	6	,	,	PUNCT
gp-312	191	7	2020	2020	NUM
gp-312	191	8	)	)	PUNCT
gp-312	191	9	found	find	VERB
gp-312	191	10	that	that	SCONJ
gp-312	191	11	tax	tax	NOUN
gp-312	191	12	audits	audits	NOUN
gp-312	191	13	had	have	VERB
gp-312	191	14	a	a	DET
gp-312	191	15	positive	positive	ADJ
gp-312	191	16	effect	effect	NOUN
gp-312	191	17	on	on	ADP
gp-312	191	18	tax	tax	NOUN
gp-312	191	19	revenues	revenue	NOUN
gp-312	191	20	,	,	PUNCT
gp-312	191	21	which	which	PRON
gp-312	191	22	showed	show	VERB
gp-312	191	23	that	that	SCONJ
gp-312	191	24	audit	audit	NOUN
gp-312	191	25	effectiveness	effectiveness	NOUN
gp-312	191	26	was	be	AUX
gp-312	191	27	also	also	ADV
gp-312	191	28	influenced	influence	VERB
gp-312	191	29	by	by	ADP
gp-312	191	30	aspects	aspect	NOUN
gp-312	191	31	of	of	ADP
gp-312	191	32	sample	sample	NOUN
gp-312	191	33	coverage	coverage	NOUN
gp-312	191	34	,	,	PUNCT
gp-312	191	35	follow	follow	VERB
gp-312	191	36	-	-	PUNCT
gp-312	191	37	up	up	ADP
gp-312	191	38	findings	finding	NOUN
gp-312	191	39	,	,	PUNCT
gp-312	191	40	and	and	CCONJ
gp-312	191	41	enforcement	enforcement	NOUN
gp-312	191	42	of	of	ADP
gp-312	191	43	postaudit	postaudit	NOUN
gp-312	191	44	sanctions	sanction	NOUN
gp-312	191	45	conclusion	conclusion	NOUN
gp-312	191	46	muhammad	muhammad	X
gp-312	191	47	ghufran	ghufran	ADJ
gp-312	191	48	fadli	fadli	PROPN
gp-312	191	49	,	,	PUNCT
gp-312	191	50	danang	danang	PROPN
gp-312	191	51	adi	adi	PROPN
gp-312	191	52	putra	putra	PROPN
gp-312	191	53	1171	1171	NUM
gp-312	191	54	based	base	VERB
gp-312	191	55	on	on	ADP
gp-312	191	56	the	the	DET
gp-312	191	57	results	result	NOUN
gp-312	191	58	of	of	ADP
gp-312	191	59	the	the	DET
gp-312	191	60	analysis	analysis	NOUN
gp-312	191	61	and	and	CCONJ
gp-312	191	62	discussion	discussion	NOUN
gp-312	191	63	in	in	ADP
gp-312	191	64	this	this	DET
gp-312	191	65	study	study	NOUN
gp-312	191	66	,	,	PUNCT
gp-312	191	67	the	the	DET
gp-312	191	68	author	author	NOUN
gp-312	191	69	concludes	conclude	VERB
gp-312	191	70	that	that	SCONJ
gp-312	191	71	tax	tax	NOUN
gp-312	191	72	identification	identification	NOUN
gp-312	191	73	efforts	effort	NOUN
gp-312	191	74	carried	carry	VERB
gp-312	191	75	out	out	ADP
gp-312	191	76	by	by	ADP
gp-312	191	77	the	the	DET
gp-312	191	78	pratama	pratama	NOUN
gp-312	191	79	tax	tax	NOUN
gp-312	191	80	office	office	NOUN
gp-312	191	81	in	in	ADP
gp-312	191	82	bengkulu	bengkulu	VERB
gp-312	191	83	province	province	NOUN
gp-312	191	84	have	have	VERB
gp-312	191	85	a	a	DET
gp-312	191	86	significant	significant	ADJ
gp-312	191	87	impact	impact	NOUN
gp-312	191	88	on	on	ADP
gp-312	191	89	state	state	NOUN
gp-312	191	90	revenue	revenue	NOUN
gp-312	191	91	in	in	ADP
gp-312	191	92	the	the	DET
gp-312	191	93	tax	tax	NOUN
gp-312	191	94	sector	sector	NOUN
gp-312	191	95	.	.	PUNCT
gp-312	192	1	this	this	PRON
gp-312	192	2	shows	show	VERB
gp-312	192	3	that	that	SCONJ
gp-312	192	4	the	the	DET
gp-312	192	5	implementation	implementation	NOUN
gp-312	192	6	of	of	ADP
gp-312	192	7	tax	tax	NOUN
gp-312	192	8	identification	identification	NOUN
gp-312	192	9	is	be	AUX
gp-312	192	10	very	very	ADV
gp-312	192	11	crucial	crucial	ADJ
gp-312	192	12	,	,	PUNCT
gp-312	192	13	because	because	SCONJ
gp-312	192	14	the	the	DET
gp-312	192	15	increase	increase	NOUN
gp-312	192	16	in	in	ADP
gp-312	192	17	the	the	DET
gp-312	192	18	number	number	NOUN
gp-312	192	19	of	of	ADP
gp-312	192	20	registered	register	VERB
gp-312	192	21	taxpayers	taxpayer	NOUN
gp-312	192	22	will	will	AUX
gp-312	192	23	directly	directly	ADV
gp-312	192	24	affect	affect	VERB
gp-312	192	25	the	the	DET
gp-312	192	26	increase	increase	NOUN
gp-312	192	27	in	in	ADP
gp-312	192	28	tax	tax	NOUN
gp-312	192	29	revenue	revenue	NOUN
gp-312	192	30	.	.	PUNCT
gp-312	193	1	in	in	ADP
gp-312	193	2	addition	addition	NOUN
gp-312	193	3	to	to	ADP
gp-312	193	4	authentication	authentication	NOUN
gp-312	193	5	,	,	PUNCT
gp-312	193	6	tax	tax	NOUN
gp-312	193	7	identification	identification	NOUN
gp-312	193	8	activities	activity	NOUN
gp-312	193	9	have	have	AUX
gp-312	193	10	also	also	ADV
gp-312	193	11	been	be	AUX
gp-312	193	12	proven	prove	VERB
gp-312	193	13	to	to	PART
gp-312	193	14	have	have	VERB
gp-312	193	15	a	a	DET
gp-312	193	16	significant	significant	ADJ
gp-312	193	17	influence	influence	NOUN
gp-312	193	18	on	on	ADP
gp-312	193	19	state	state	NOUN
gp-312	193	20	tax	tax	NOUN
gp-312	193	21	revenues	revenue	NOUN
gp-312	193	22	at	at	ADP
gp-312	193	23	the	the	DET
gp-312	193	24	primary	primary	ADJ
gp-312	193	25	tax	tax	NOUN
gp-312	193	26	office	office	NOUN
gp-312	193	27	in	in	ADP
gp-312	193	28	bengkulu	bengkulu	VERB
gp-312	193	29	province	province	NOUN
gp-312	193	30	.	.	PUNCT
gp-312	194	1	this	this	PRON
gp-312	194	2	means	mean	VERB
gp-312	194	3	that	that	SCONJ
gp-312	194	4	the	the	PRON
gp-312	194	5	more	more	ADV
gp-312	194	6	optimal	optimal	ADJ
gp-312	194	7	the	the	DET
gp-312	194	8	implementation	implementation	NOUN
gp-312	194	9	of	of	ADP
gp-312	194	10	intention	intention	NOUN
gp-312	194	11	,	,	PUNCT
gp-312	194	12	the	the	DET
gp-312	194	13	tax	tax	NOUN
gp-312	194	14	revenue	revenue	NOUN
gp-312	194	15	will	will	AUX
gp-312	194	16	increase	increase	VERB
gp-312	194	17	.	.	PUNCT
gp-312	195	1	similarly	similarly	ADV
gp-312	195	2	,	,	PUNCT
gp-312	195	3	tax	tax	NOUN
gp-312	195	4	audit	audit	NOUN
gp-312	195	5	activities	activity	NOUN
gp-312	195	6	also	also	ADV
gp-312	195	7	make	make	VERB
gp-312	195	8	a	a	DET
gp-312	195	9	significant	significant	ADJ
gp-312	195	10	contribution	contribution	NOUN
gp-312	195	11	to	to	ADP
gp-312	195	12	tax	tax	NOUN
gp-312	195	13	revenue	revenue	NOUN
gp-312	195	14	,	,	PUNCT
gp-312	195	15	where	where	SCONJ
gp-312	195	16	the	the	DET
gp-312	195	17	quality	quality	NOUN
gp-312	195	18	of	of	ADP
gp-312	195	19	better	well	ADJ
gp-312	195	20	audits	audit	NOUN
gp-312	195	21	will	will	AUX
gp-312	195	22	have	have	VERB
gp-312	195	23	a	a	DET
gp-312	195	24	positive	positive	ADJ
gp-312	195	25	impact	impact	NOUN
gp-312	195	26	on	on	ADP
gp-312	195	27	increasing	increase	VERB
gp-312	195	28	revenue	revenue	NOUN
gp-312	195	29	from	from	ADP
gp-312	195	30	the	the	DET
gp-312	195	31	tax	tax	NOUN
gp-312	195	32	sector	sector	NOUN
gp-312	195	33	.	.	PUNCT
gp-312	196	1	the	the	DET
gp-312	196	2	implementation	implementation	NOUN
gp-312	196	3	of	of	ADP
gp-312	196	4	the	the	DET
gp-312	196	5	policy	policy	NOUN
gp-312	196	6	of	of	ADP
gp-312	196	7	identification	identification	NOUN
gp-312	196	8	,	,	PUNCT
gp-312	196	9	intentionation	intentionation	NOUN
gp-312	196	10	,	,	PUNCT
gp-312	196	11	and	and	CCONJ
gp-312	196	12	tax	tax	NOUN
gp-312	196	13	auditing	auditing	NOUN
gp-312	196	14	together	together	ADV
gp-312	196	15	has	have	VERB
gp-312	196	16	a	a	DET
gp-312	196	17	significant	significant	ADJ
gp-312	196	18	influence	influence	NOUN
gp-312	196	19	on	on	ADP
gp-312	196	20	increasing	increase	VERB
gp-312	196	21	tax	tax	NOUN
gp-312	196	22	revenue	revenue	NOUN
gp-312	196	23	of	of	ADP
gp-312	196	24	the	the	DET
gp-312	196	25	primary	primary	ADJ
gp-312	196	26	tax	tax	NOUN
gp-312	196	27	office	office	NOUN
gp-312	196	28	in	in	ADP
gp-312	196	29	bengkulu	bengkulu	VERB
gp-312	196	30	province	province	NOUN
gp-312	196	31	.	.	PUNCT
gp-312	197	1	this	this	PRON
gp-312	197	2	shows	show	VERB
gp-312	197	3	that	that	SCONJ
gp-312	197	4	the	the	DET
gp-312	197	5	steps	step	NOUN
gp-312	197	6	taken	take	VERB
gp-312	197	7	by	by	ADP
gp-312	197	8	the	the	DET
gp-312	197	9	government	government	NOUN
gp-312	197	10	through	through	ADP
gp-312	197	11	these	these	DET
gp-312	197	12	three	three	NUM
gp-312	197	13	strategies	strategy	NOUN
gp-312	197	14	are	be	AUX
gp-312	197	15	able	able	ADJ
gp-312	197	16	to	to	PART
gp-312	197	17	encourage	encourage	VERB
gp-312	197	18	revenue	revenue	NOUN
gp-312	197	19	growth	growth	NOUN
gp-312	197	20	from	from	ADP
gp-312	197	21	the	the	DET
gp-312	197	22	tax	tax	NOUN
gp-312	197	23	sector	sector	NOUN
gp-312	197	24	.	.	PUNCT
gp-312	198	1	the	the	DET
gp-312	198	2	limitation	limitation	NOUN
gp-312	198	3	of	of	ADP
gp-312	198	4	this	this	DET
gp-312	198	5	study	study	NOUN
gp-312	198	6	is	be	AUX
gp-312	198	7	the	the	DET
gp-312	198	8	collection	collection	NOUN
gp-312	198	9	of	of	ADP
gp-312	198	10	data	datum	NOUN
gp-312	198	11	through	through	ADP
gp-312	198	12	online	online	ADJ
gp-312	198	13	questionnaires	questionnaire	NOUN
gp-312	198	14	where	where	SCONJ
gp-312	198	15	the	the	DET
gp-312	198	16	use	use	NOUN
gp-312	198	17	of	of	ADP
gp-312	198	18	google	google	PROPN
gp-312	198	19	forms	form	NOUN
gp-312	198	20	can	can	AUX
gp-312	198	21	cause	cause	VERB
gp-312	198	22	potential	potential	ADJ
gp-312	198	23	bias	bias	NOUN
gp-312	198	24	,	,	PUNCT
gp-312	198	25	such	such	ADJ
gp-312	198	26	as	as	ADP
gp-312	198	27	respondents	respondent	NOUN
gp-312	198	28	who	who	PRON
gp-312	198	29	are	be	AUX
gp-312	198	30	less	less	ADV
gp-312	198	31	serious	serious	ADJ
gp-312	198	32	in	in	ADP
gp-312	198	33	filling	fill	VERB
gp-312	198	34	out	out	ADP
gp-312	198	35	or	or	CCONJ
gp-312	198	36	do	do	AUX
gp-312	198	37	not	not	PART
gp-312	198	38	understand	understand	VERB
gp-312	198	39	the	the	DET
gp-312	198	40	questions	question	NOUN
gp-312	198	41	in	in	ADP
gp-312	198	42	depth	depth	NOUN
gp-312	198	43	.	.	PUNCT
gp-312	199	1	the	the	DET
gp-312	199	2	next	next	ADJ
gp-312	199	3	research	research	NOUN
gp-312	199	4	is	be	AUX
gp-312	199	5	expected	expect	VERB
gp-312	199	6	to	to	PART
gp-312	199	7	be	be	AUX
gp-312	199	8	able	able	ADJ
gp-312	199	9	to	to	PART
gp-312	199	10	expand	expand	VERB
gp-312	199	11	the	the	DET
gp-312	199	12	scope	scope	NOUN
gp-312	199	13	of	of	ADP
gp-312	199	14	the	the	DET
gp-312	199	15	samples	sample	NOUN
gp-312	199	16	used	use	VERB
gp-312	199	17	,	,	PUNCT
gp-312	199	18	so	so	SCONJ
gp-312	199	19	that	that	SCONJ
gp-312	199	20	the	the	DET
gp-312	199	21	results	result	NOUN
gp-312	199	22	obtained	obtain	VERB
gp-312	199	23	can	can	AUX
gp-312	199	24	be	be	AUX
gp-312	199	25	more	more	ADV
gp-312	199	26	optimal	optimal	ADJ
gp-312	199	27	and	and	CCONJ
gp-312	199	28	representative	representative	NOUN
gp-312	199	29	.	.	PUNCT
gp-312	200	1	the	the	DET
gp-312	200	2	next	next	ADJ
gp-312	200	3	research	research	NOUN
gp-312	200	4	is	be	AUX
gp-312	200	5	expected	expect	VERB
gp-312	200	6	to	to	PART
gp-312	200	7	always	always	ADV
gp-312	200	8	remember	remember	VERB
gp-312	200	9	the	the	DET
gp-312	200	10	respondents	respondent	NOUN
gp-312	200	11	to	to	PART
gp-312	200	12	fill	fill	VERB
gp-312	200	13	out	out	ADP
gp-312	200	14	the	the	DET
gp-312	200	15	questionnaire	questionnaire	NOUN
gp-312	200	16	that	that	PRON
gp-312	200	17	has	have	AUX
gp-312	200	18	been	be	AUX
gp-312	200	19	given	give	VERB
gp-312	200	20	and	and	CCONJ
gp-312	200	21	provide	provide	VERB
gp-312	200	22	a	a	DET
gp-312	200	23	deadline	deadline	NOUN
gp-312	200	24	so	so	SCONJ
gp-312	200	25	that	that	SCONJ
gp-312	200	26	the	the	DET
gp-312	200	27	research	research	NOUN
gp-312	200	28	results	result	NOUN
gp-312	200	29	can	can	AUX
gp-312	200	30	be	be	AUX
gp-312	200	31	received	receive	VERB
gp-312	200	32	by	by	ADP
gp-312	200	33	the	the	DET
gp-312	200	34	researcher	researcher	NOUN
gp-312	200	35	on	on	ADP
gp-312	200	36	time	time	NOUN
gp-312	200	37	.	.	PUNCT
gp-312	201	1	references	reference	NOUN
gp-312	201	2	arintoko	arintoko	PROPN
gp-312	201	3	,	,	PUNCT
gp-312	201	4	&	&	CCONJ
gp-312	201	5	bawono	bawono	PROPN
gp-312	201	6	,	,	PUNCT
gp-312	201	7	içuk	içuk	PROPN
gp-312	201	8	r.	r.	PROPN
gp-312	201	9	(	(	PUNCT
gp-312	201	10	2021	2021	NUM
gp-312	201	11	)	)	PUNCT
gp-312	201	12	.	.	PUNCT
gp-312	202	1	the	the	DET
gp-312	202	2	optimization	optimization	NOUN
gp-312	202	3	of	of	ADP
gp-312	202	4	local	local	ADJ
gp-312	202	5	tax	tax	NOUN
gp-312	202	6	revenues	revenue	NOUN
gp-312	202	7	for	for	ADP
gp-312	202	8	local	local	ADJ
gp-312	202	9	government	government	NOUN
gp-312	202	10	within	within	ADP
gp-312	202	11	the	the	DET
gp-312	202	12	framework	framework	NOUN
gp-312	202	13	of	of	ADP
gp-312	202	14	regional	regional	ADJ
gp-312	202	15	autonomy	autonomy	NOUN
gp-312	202	16	.	.	PUNCT
gp-312	203	1	public	public	ADJ
gp-312	203	2	policy	policy	NOUN
gp-312	203	3	and	and	CCONJ
gp-312	203	4	administration	administration	NOUN
gp-312	203	5	,	,	PUNCT
gp-312	203	6	20(2	20(2	NUM
gp-312	203	7	)	)	PUNCT
gp-312	203	8	,	,	PUNCT
gp-312	203	9	176	176	NUM
gp-312	203	10	–	–	PUNCT
gp-312	203	11	188	188	NUM
gp-312	203	12	.	.	PUNCT
gp-312	204	1	https://doi.org/10.13165/vpa-21-20-2-03	https://doi.org/10.13165/vpa-21-20-2-03	PRON
gp-312	204	2	ghozali	ghozali	PROPN
gp-312	204	3	,	,	PUNCT
gp-312	204	4	i.	i.	PROPN
gp-312	204	5	(	(	PUNCT
gp-312	204	6	2020	2020	NUM
gp-312	204	7	)	)	PUNCT
gp-312	204	8	.	.	PUNCT
gp-312	205	1	multivariate	multivariate	VERB
gp-312	205	2	analysis	analysis	NOUN
gp-312	205	3	application	application	NOUN
gp-312	205	4	with	with	ADP
gp-312	205	5	ibm	ibm	PROPN
gp-312	205	6	spss	spss	PROPN
gp-312	205	7	21	21	NUM
gp-312	205	8	program	program	NOUN
gp-312	205	9	.	.	PUNCT
gp-312	206	1	semarang	semarang	PROPN
gp-312	206	2	:	:	PUNCT
gp-312	206	3	undip	undip	ADJ
gp-312	206	4	publishing	publishing	PROPN
gp-312	206	5	agency	agency	NOUN
gp-312	206	6	.	.	PUNCT
gp-312	207	1	ghozali	ghozali	PROPN
gp-312	207	2	,	,	PUNCT
gp-312	207	3	i.	i.	PROPN
gp-312	207	4	,	,	PUNCT
gp-312	207	5	&	&	CCONJ
gp-312	207	6	ratmono	ratmono	PROPN
gp-312	207	7	,	,	PUNCT
gp-312	207	8	d.	d.	PROPN
gp-312	207	9	(	(	PUNCT
gp-312	207	10	2005	2005	NUM
gp-312	207	11	)	)	PUNCT
gp-312	207	12	.	.	PUNCT
gp-312	208	1	application	application	NOUN
gp-312	208	2	of	of	ADP
gp-312	208	3	multivariate	multivariate	NOUN
gp-312	208	4	analysis	analysis	NOUN
gp-312	208	5	with	with	ADP
gp-312	208	6	ibm	ibm	PROPN
gp-312	208	7	spss	spss	PROPN
gp-312	208	8	23	23	NUM
gp-312	208	9	program	program	NOUN
gp-312	208	10	(	(	PUNCT
gp-312	208	11	8th	8th	ADJ
gp-312	208	12	edition	edition	NOUN
gp-312	208	13	)	)	PUNCT
gp-312	208	14	.	.	PUNCT
gp-312	209	1	diponegoro	diponegoro	PROPN
gp-312	209	2	university	university	PROPN
gp-312	209	3	.	.	PUNCT
gp-312	210	1	gita	gita	PROPN
gp-312	210	2	,	,	PUNCT
gp-312	210	3	e.	e.	PROPN
gp-312	210	4	k.	k.	PROPN
gp-312	210	5	,	,	PUNCT
gp-312	210	6	haryono	haryono	PROPN
gp-312	210	7	,	,	PUNCT
gp-312	210	8	a.	a.	PROPN
gp-312	210	9	,	,	PUNCT
gp-312	210	10	&	&	CCONJ
gp-312	210	11	pangastuti	pangastuti	PROPN
gp-312	210	12	,	,	PUNCT
gp-312	210	13	d.	d.	PROPN
gp-312	210	14	a.	a.	PROPN
gp-312	210	15	(	(	PUNCT
gp-312	210	16	2023	2023	NUM
gp-312	210	17	)	)	PUNCT
gp-312	210	18	.	.	PUNCT
gp-312	211	1	the	the	DET
gp-312	211	2	effect	effect	NOUN
gp-312	211	3	of	of	ADP
gp-312	211	4	tax	tax	NOUN
gp-312	211	5	intensification	intensification	NOUN
gp-312	211	6	and	and	CCONJ
gp-312	211	7	tax	tax	NOUN
gp-312	211	8	extensification	extensification	NOUN
gp-312	211	9	on	on	ADP
gp-312	211	10	tax	tax	NOUN
gp-312	211	11	revenue	revenue	NOUN
gp-312	211	12	in	in	ADP
gp-312	211	13	the	the	DET
gp-312	211	14	era	era	NOUN
gp-312	211	15	of	of	ADP
gp-312	211	16	the	the	DET
gp-312	211	17	covid-19	covid-19	PROPN
gp-312	211	18	pandemic	pandemic	ADJ
gp-312	211	19	(	(	PUNCT
gp-312	211	20	empirical	empirical	ADJ
gp-312	211	21	study	study	NOUN
gp-312	211	22	at	at	ADP
gp-312	211	23	the	the	DET
gp-312	211	24	mojokerto	mojokerto	PROPN
gp-312	211	25	pratama	pratama	NOUN
gp-312	211	26	tax	tax	NOUN
gp-312	211	27	service	service	NOUN
gp-312	211	28	office	office	NOUN
gp-312	211	29	)	)	PUNCT
gp-312	211	30	.	.	PUNCT
gp-312	212	1	scientific	scientific	ADJ
gp-312	212	2	journal	journal	NOUN
gp-312	212	3	of	of	ADP
gp-312	212	4	business	business	NOUN
gp-312	212	5	and	and	CCONJ
gp-312	212	6	taxation	taxation	NOUN
gp-312	212	7	(	(	PUNCT
gp-312	212	8	wise	wise	ADJ
gp-312	212	9	)	)	PUNCT
gp-312	212	10	,	,	PUNCT
gp-312	212	11	5(1	5(1	NUM
gp-312	212	12	)	)	PUNCT
gp-312	212	13	,	,	PUNCT
gp-312	212	14	10–19	10–19	NUM
gp-312	212	15	.	.	PUNCT
gp-312	213	1	https://doi.org/10.26905/j.bijak.v5i1.9353	https://doi.org/10.26905/j.bijak.v5i1.9353	PROPN
gp-312	213	2	isnanto	isnanto	PROPN
gp-312	213	3	,	,	PUNCT
gp-312	213	4	a.	a.	NOUN
gp-312	213	5	,	,	PUNCT
gp-312	213	6	istiqomah	istiqomah	PROPN
gp-312	213	7	,	,	PUNCT
gp-312	213	8	i.	i.	PROPN
gp-312	213	9	,	,	PUNCT
gp-312	213	10	&	&	CCONJ
gp-312	213	11	suharno	suharno	PROPN
gp-312	213	12	,	,	PUNCT
gp-312	213	13	s.	s.	PROPN
gp-312	213	14	(	(	PUNCT
gp-312	213	15	2021	2021	NUM
gp-312	213	16	)	)	PUNCT
gp-312	213	17	.	.	PUNCT
gp-312	214	1	factors	factor	NOUN
gp-312	214	2	affecting	affect	VERB
gp-312	214	3	income	income	NOUN
gp-312	214	4	tax	tax	NOUN
gp-312	214	5	revenue	revenue	NOUN
gp-312	214	6	in	in	ADP
gp-312	214	7	the	the	DET
gp-312	214	8	state	state	NOUN
gp-312	214	9	budget	budget	NOUN
gp-312	214	10	.	.	PUNCT
gp-312	215	1	scientific	scientific	ADJ
gp-312	215	2	journal	journal	NOUN
gp-312	215	3	of	of	ADP
gp-312	215	4	batanghari	batanghari	PROPN
gp-312	215	5	university	university	PROPN
gp-312	215	6	of	of	ADP
gp-312	215	7	jambi	jambi	PROPN
gp-312	215	8	,	,	PUNCT
gp-312	215	9	21(2	21(2	NUM
gp-312	215	10	)	)	PUNCT
gp-312	215	11	,	,	PUNCT
gp-312	215	12	832	832	NUM
gp-312	215	13	.	.	PUNCT
gp-312	215	14	https://doi.org/10.33087/jiubj.v21i2.1436	https://doi.org/10.33087/jiubj.v21i2.1436	PROPN
gp-312	216	1	jayanti	jayanti	PROPN
gp-312	216	2	,	,	PUNCT
gp-312	216	3	z.	z.	PROPN
gp-312	216	4	,	,	PUNCT
gp-312	216	5	harimurti	harimurti	PROPN
gp-312	216	6	,	,	PUNCT
gp-312	216	7	f.	f.	PROPN
gp-312	216	8	,	,	PUNCT
gp-312	216	9	&	&	CCONJ
gp-312	216	10	kristianto	kristianto	PROPN
gp-312	216	11	,	,	PUNCT
gp-312	216	12	d.	d.	PROPN
gp-312	216	13	(	(	PUNCT
gp-312	216	14	2020	2020	NUM
gp-312	216	15	)	)	PUNCT
gp-312	216	16	.	.	PUNCT
gp-312	217	1	the	the	DET
gp-312	217	2	effect	effect	NOUN
gp-312	217	3	of	of	ADP
gp-312	217	4	self	self	NOUN
gp-312	217	5	assessment	assessment	NOUN
gp-312	217	6	system	system	NOUN
gp-312	217	7	and	and	CCONJ
gp-312	217	8	tax	tax	NOUN
gp-312	217	9	audit	audit	NOUN
gp-312	217	10	on	on	ADP
gp-312	217	11	value	value	NOUN
gp-312	217	12	added	add	VERB
gp-312	217	13	tax	tax	NOUN
gp-312	217	14	revenue	revenue	NOUN
gp-312	217	15	(	(	PUNCT
gp-312	217	16	study	study	NOUN
gp-312	217	17	on	on	ADP
gp-312	217	18	kpp	kpp	PROPN
gp-312	217	19	pratama	pratama	NOUN
gp-312	217	20	boyolali	boyolali	VERB
gp-312	217	21	in	in	ADP
gp-312	217	22	2013	2013	NUM
gp-312	217	23	–	–	PUNCT
gp-312	217	24	2018	2018	NUM
gp-312	217	25	)	)	PUNCT
gp-312	217	26	.	.	PUNCT
gp-312	218	1	journal	journal	NOUN
gp-312	218	2	of	of	ADP
gp-312	218	3	accounting	accounting	NOUN
gp-312	218	4	and	and	CCONJ
gp-312	218	5	information	information	NOUN
gp-312	218	6	technology	technology	NOUN
gp-312	218	7	systems	system	NOUN
gp-312	218	8	,	,	PUNCT
gp-312	218	9	15(1	15(1	NUM
gp-312	218	10	)	)	PUNCT
gp-312	218	11	,	,	PUNCT
gp-312	218	12	114–122	114–122	NUM
gp-312	218	13	.	.	PUNCT
gp-312	218	14	https://doi.org/10.33061/jasti.v15i1.3671	https://doi.org/10.33061/jasti.v15i1.3671	PROPN
gp-312	218	15	american	american	PROPN
gp-312	218	16	journal	journal	PROPN
gp-312	218	17	of	of	ADP
gp-312	218	18	economic	economic	ADJ
gp-312	218	19	and	and	CCONJ
gp-312	218	20	management	management	NOUN
gp-312	218	21	business	business	NOUN
gp-312	218	22	vol	vol	NOUN
gp-312	218	23	.	.	PROPN
gp-312	219	1	4	4	NUM
gp-312	219	2	no	no	NOUN
gp-312	219	3	.	.	NOUN
gp-312	220	1	8	8	NUM
gp-312	220	2	august	august	PROPN
gp-312	220	3	2025	2025	NUM
gp-312	220	4	1172	1172	NUM
gp-312	220	5	khairizka	khairizka	PROPN
gp-312	220	6	,	,	PUNCT
gp-312	220	7	p.	p.	PROPN
gp-312	220	8	n.	n.	PROPN
gp-312	220	9	(	(	PUNCT
gp-312	220	10	2022	2022	NUM
gp-312	220	11	)	)	PUNCT
gp-312	220	12	.	.	PUNCT
gp-312	221	1	what	what	PRON
gp-312	221	2	is	be	AUX
gp-312	221	3	tax	tax	NOUN
gp-312	221	4	intensification	intensification	NOUN
gp-312	221	5	and	and	CCONJ
gp-312	221	6	extensification	extensification	NOUN
gp-312	221	7	?	?	PUNCT
gp-312	222	1	www.pajakku.com	www.pajakku.com	X
gp-312	222	2	,	,	PUNCT
gp-312	222	3	1	1	NUM
gp-312	222	4	.	.	PUNCT
gp-312	222	5	retrieved	retrieve	VERB
gp-312	222	6	from	from	ADP
gp-312	222	7	https://www.pajakku.com/read/62a6ba5aa9ea8709cb18a4c0/apa-ituintensifikasi-dan-ekstensifikasi-pajak	https://www.pajakku.com/read/62a6ba5aa9ea8709cb18a4c0/apa-ituintensifikasi-dan-ekstensifikasi-pajak	PROPN
gp-312	222	8	?	?	PUNCT
gp-312	223	1	masril	masril	NOUN
gp-312	223	2	,	,	PUNCT
gp-312	223	3	m.	m.	NOUN
gp-312	223	4	(	(	PUNCT
gp-312	223	5	2021	2021	NUM
gp-312	223	6	)	)	PUNCT
gp-312	223	7	.	.	PUNCT
gp-312	224	1	the	the	DET
gp-312	224	2	effect	effect	NOUN
gp-312	224	3	of	of	ADP
gp-312	224	4	tax	tax	NOUN
gp-312	224	5	ownership	ownership	NOUN
gp-312	224	6	obligations	obligation	NOUN
gp-312	224	7	,	,	PUNCT
gp-312	224	8	tax	tax	NOUN
gp-312	224	9	audits	audits	NOUN
gp-312	224	10	and	and	CCONJ
gp-312	224	11	tax	tax	NOUN
gp-312	224	12	collection	collection	NOUN
gp-312	224	13	on	on	ADP
gp-312	224	14	tax	tax	NOUN
gp-312	224	15	revenue	revenue	NOUN
gp-312	224	16	at	at	ADP
gp-312	224	17	the	the	DET
gp-312	224	18	bangkinang	bangkinang	NOUN
gp-312	224	19	pratama	pratama	PROPN
gp-312	224	20	tax	tax	NOUN
gp-312	224	21	service	service	NOUN
gp-312	224	22	office	office	NOUN
gp-312	224	23	.	.	PUNCT
gp-312	225	1	economics	economic	NOUN
gp-312	225	2	,	,	PUNCT
gp-312	225	3	business	business	NOUN
gp-312	225	4	and	and	CCONJ
gp-312	225	5	management	management	NOUN
gp-312	225	6	science	science	NOUN
gp-312	225	7	journal	journal	NOUN
gp-312	225	8	,	,	PUNCT
gp-312	225	9	1(2	1(2	NUM
gp-312	225	10	)	)	PUNCT
gp-312	225	11	,	,	PUNCT
gp-312	225	12	91–99	91–99	NUM
gp-312	225	13	.	.	PUNCT
gp-312	226	1	https://doi.org/10.34007/ebmsj.v1i2.139	https://doi.org/10.34007/ebmsj.v1i2.139	PROPN
gp-312	226	2	minsar	minsar	PROPN
gp-312	226	3	,	,	PUNCT
gp-312	226	4	m.	m.	NOUN
gp-312	226	5	(	(	PUNCT
gp-312	226	6	2020	2020	NUM
gp-312	226	7	)	)	PUNCT
gp-312	226	8	.	.	PUNCT
gp-312	227	1	the	the	DET
gp-312	227	2	effect	effect	NOUN
gp-312	227	3	of	of	ADP
gp-312	227	4	tax	tax	NOUN
gp-312	227	5	audit	audit	NOUN
gp-312	227	6	on	on	ADP
gp-312	227	7	tax	tax	NOUN
gp-312	227	8	revenue	revenue	NOUN
gp-312	227	9	at	at	ADP
gp-312	227	10	primary	primary	ADJ
gp-312	227	11	tax	tax	NOUN
gp-312	227	12	service	service	NOUN
gp-312	227	13	offices	office	NOUN
gp-312	227	14	in	in	ADP
gp-312	227	15	the	the	DET
gp-312	227	16	north	north	NOUN
gp-312	227	17	makassar	makassar	PROPN
gp-312	227	18	region	region	NOUN
gp-312	227	19	.	.	PUNCT
gp-312	228	1	tangible	tangible	ADJ
gp-312	228	2	journal	journal	PROPN
gp-312	228	3	,	,	PUNCT
gp-312	228	4	5(1	5(1	NUM
gp-312	228	5	)	)	PUNCT
gp-312	228	6	,	,	PUNCT
gp-312	228	7	58–70	58–70	NUM
gp-312	228	8	.	.	PUNCT
gp-312	229	1	https://doi.org/10.47221/tangible.v5i1.108	https://doi.org/10.47221/tangible.v5i1.108	PROPN
gp-312	229	2	nara	nara	PROPN
gp-312	229	3	,	,	PUNCT
gp-312	229	4	n.	n.	NOUN
gp-312	229	5	(	(	PUNCT
gp-312	229	6	2021	2021	NUM
gp-312	229	7	)	)	PUNCT
gp-312	229	8	.	.	PUNCT
gp-312	230	1	intensification	intensification	NOUN
gp-312	230	2	and	and	CCONJ
gp-312	230	3	extensification	extensification	NOUN
gp-312	230	4	of	of	ADP
gp-312	230	5	entertainment	entertainment	NOUN
gp-312	230	6	taxes	taxis	NOUN
gp-312	230	7	to	to	PART
gp-312	230	8	increase	increase	VERB
gp-312	230	9	ownsource	ownsource	ADJ
gp-312	230	10	revenue	revenue	NOUN
gp-312	230	11	(	(	PUNCT
gp-312	230	12	pad	pad	NOUN
gp-312	230	13	)	)	PUNCT
gp-312	230	14	in	in	ADP
gp-312	230	15	makassar	makassar	PROPN
gp-312	230	16	city	city	PROPN
gp-312	230	17	.	.	PUNCT
gp-312	231	1	turkish	turkish	ADJ
gp-312	231	2	journal	journal	NOUN
gp-312	231	3	of	of	ADP
gp-312	231	4	computer	computer	NOUN
gp-312	231	5	and	and	CCONJ
gp-312	231	6	mathematics	mathematics	PROPN
gp-312	231	7	education	education	NOUN
gp-312	231	8	(	(	PUNCT
gp-312	231	9	turcomat	turcomat	NOUN
gp-312	231	10	)	)	PUNCT
gp-312	231	11	,	,	PUNCT
gp-312	231	12	12(11	12(11	NUM
gp-312	231	13	)	)	PUNCT
gp-312	231	14	,	,	PUNCT
gp-312	231	15	303–312	303–312	NUM
gp-312	231	16	.	.	PUNCT
gp-312	232	1	https://doi.org/10.17762/turcomat.v12i11.5874	https://doi.org/10.17762/turcomat.v12i11.5874	PROPN
gp-312	232	2	pasolo	pasolo	NOUN
gp-312	232	3	,	,	PUNCT
gp-312	232	4	m.	m.	PROPN
gp-312	232	5	r.	r.	PROPN
gp-312	232	6	,	,	PUNCT
gp-312	232	7	ermawati	ermawati	PROPN
gp-312	232	8	,	,	PUNCT
gp-312	232	9	y.	y.	PROPN
gp-312	232	10	,	,	PUNCT
gp-312	232	11	sonjaya	sonjaya	PROPN
gp-312	232	12	,	,	PUNCT
gp-312	232	13	y.	y.	PROPN
gp-312	232	14	,	,	PUNCT
gp-312	232	15	&	&	CCONJ
gp-312	232	16	sumartono	sumartono	PROPN
gp-312	232	17	,	,	PUNCT
gp-312	232	18	s.	s.	PROPN
gp-312	232	19	(	(	PUNCT
gp-312	232	20	2023	2023	NUM
gp-312	232	21	)	)	PUNCT
gp-312	232	22	.	.	PUNCT
gp-312	233	1	towards	towards	ADP
gp-312	233	2	optimal	optimal	ADJ
gp-312	233	3	taxes	taxis	NOUN
gp-312	233	4	:	:	PUNCT
gp-312	233	5	impact	impact	NOUN
gp-312	233	6	of	of	ADP
gp-312	233	7	tax	tax	NOUN
gp-312	233	8	extensification	extensification	NOUN
gp-312	233	9	and	and	CCONJ
gp-312	233	10	intensification	intensification	NOUN
gp-312	233	11	on	on	ADP
gp-312	233	12	individual	individual	ADJ
gp-312	233	13	income	income	NOUN
gp-312	233	14	tax	tax	NOUN
gp-312	233	15	receipts	receipt	NOUN
gp-312	233	16	.	.	PUNCT
gp-312	234	1	advances	advance	NOUN
gp-312	234	2	in	in	ADP
gp-312	234	3	taxation	taxation	NOUN
gp-312	234	4	research	research	NOUN
gp-312	234	5	,	,	PUNCT
gp-312	234	6	1(2	1(2	NUM
gp-312	234	7	)	)	PUNCT
gp-312	234	8	,	,	PUNCT
gp-312	234	9	94–104	94–104	PROPN
gp-312	234	10	.	.	PUNCT
gp-312	235	1	https://doi.org/10.60079/atr.v1i2.104	https://doi.org/10.60079/atr.v1i2.104	PROPN
gp-312	235	2	pravasanti	pravasanti	PROPN
gp-312	235	3	,	,	PUNCT
gp-312	235	4	y.	y.	PROPN
gp-312	235	5	a.	a.	PROPN
gp-312	235	6	(	(	PUNCT
gp-312	235	7	2020	2020	NUM
gp-312	235	8	)	)	PUNCT
gp-312	235	9	.	.	PUNCT
gp-312	236	1	analysis	analysis	NOUN
gp-312	236	2	of	of	ADP
gp-312	236	3	factors	factor	NOUN
gp-312	236	4	that	that	PRON
gp-312	236	5	affect	affect	VERB
gp-312	236	6	taxpayers	taxpayer	NOUN
gp-312	236	7	'	'	PART
gp-312	236	8	compliance	compliance	NOUN
gp-312	236	9	in	in	ADP
gp-312	236	10	paying	pay	VERB
gp-312	236	11	land	land	NOUN
gp-312	236	12	and	and	CCONJ
gp-312	236	13	building	building	NOUN
gp-312	236	14	taxes	taxis	NOUN
gp-312	236	15	.	.	PUNCT
gp-312	237	1	journal	journal	NOUN
gp-312	237	2	of	of	ADP
gp-312	237	3	accounting	accounting	NOUN
gp-312	237	4	and	and	CCONJ
gp-312	237	5	taxation	taxation	NOUN
gp-312	237	6	,	,	PUNCT
gp-312	237	7	21(01	21(01	NUM
gp-312	237	8	)	)	PUNCT
gp-312	237	9	,	,	PUNCT
gp-312	237	10	142–151	142–151	NUM
gp-312	237	11	.	.	PUNCT
gp-312	238	1	https://doi.org/10.29040/jap.v21i1.1165	https://doi.org/10.29040/jap.v21i1.1165	PROPN
gp-312	238	2	sartika	sartika	PROPN
gp-312	238	3	,	,	PUNCT
gp-312	238	4	n.	n.	NOUN
gp-312	238	5	,	,	PUNCT
gp-312	238	6	&	&	CCONJ
gp-312	238	7	krisnanda	krisnanda	PROPN
gp-312	238	8	,	,	PUNCT
gp-312	238	9	k.	k.	PROPN
gp-312	238	10	(	(	PUNCT
gp-312	238	11	2020	2020	NUM
gp-312	238	12	)	)	PUNCT
gp-312	238	13	.	.	PUNCT
gp-312	239	1	implementation	implementation	NOUN
gp-312	239	2	of	of	ADP
gp-312	239	3	the	the	DET
gp-312	239	4	policy	policy	NOUN
gp-312	239	5	of	of	ADP
gp-312	239	6	intensification	intensification	NOUN
gp-312	239	7	and	and	CCONJ
gp-312	239	8	extensification	extensification	NOUN
gp-312	239	9	of	of	ADP
gp-312	239	10	rural	rural	ADJ
gp-312	239	11	and	and	CCONJ
gp-312	239	12	urban	urban	ADJ
gp-312	239	13	land	land	NOUN
gp-312	239	14	and	and	CCONJ
gp-312	239	15	building	building	NOUN
gp-312	239	16	taxes	taxis	NOUN
gp-312	239	17	(	(	PUNCT
gp-312	239	18	pbb	pbb	NOUN
gp-312	239	19	-	-	PUNCT
gp-312	239	20	p2	p2	NOUN
gp-312	239	21	)	)	PUNCT
gp-312	239	22	as	as	ADP
gp-312	239	23	an	an	DET
gp-312	239	24	effort	effort	NOUN
gp-312	239	25	to	to	PART
gp-312	239	26	increase	increase	VERB
gp-312	239	27	regional	regional	ADJ
gp-312	239	28	tax	tax	NOUN
gp-312	239	29	revenue	revenue	NOUN
gp-312	239	30	in	in	ADP
gp-312	239	31	bengkalis	bengkalis	PROPN
gp-312	239	32	regency	regency	PROPN
gp-312	239	33	.	.	PUNCT
gp-312	240	1	iakp	iakp	PROPN
gp-312	240	2	journal	journal	PROPN
gp-312	240	3	:	:	PUNCT
gp-312	240	4	journal	journal	NOUN
gp-312	240	5	of	of	ADP
gp-312	240	6	financial	financial	ADJ
gp-312	240	7	accounting	accounting	PROPN
gp-312	240	8	&	&	CCONJ
gp-312	240	9	taxation	taxation	NOUN
gp-312	240	10	innovation	innovation	NOUN
gp-312	240	11	.	.	PUNCT
gp-312	241	1	https://doi.org/10.35314/iakp.v1i1.1411	https://doi.org/10.35314/iakp.v1i1.1411	PROPN
gp-312	241	2	tampubolon	tampubolon	PROPN
gp-312	241	3	,	,	PUNCT
gp-312	241	4	l.	l.	PROPN
gp-312	241	5	d.	d.	PROPN
gp-312	241	6	(	(	PUNCT
gp-312	241	7	2020	2020	NUM
gp-312	241	8	)	)	PUNCT
gp-312	241	9	.	.	PUNCT
gp-312	242	1	the	the	DET
gp-312	242	2	effect	effect	NOUN
gp-312	242	3	of	of	ADP
gp-312	242	4	self	self	NOUN
gp-312	242	5	-	-	PUNCT
gp-312	242	6	assessment	assessment	NOUN
gp-312	242	7	and	and	CCONJ
gp-312	242	8	tax	tax	NOUN
gp-312	242	9	audit	audit	NOUN
gp-312	242	10	on	on	ADP
gp-312	242	11	vat	vat	NOUN
gp-312	242	12	revenue	revenue	NOUN
gp-312	242	13	mediated	mediate	VERB
gp-312	242	14	by	by	ADP
gp-312	242	15	taxpayer	taxpayer	NOUN
gp-312	242	16	compliance	compliance	NOUN
gp-312	242	17	at	at	ADP
gp-312	242	18	jembatan	jembatan	PROPN
gp-312	242	19	lima	lima	PROPN
gp-312	242	20	jakarta	jakarta	PROPN
gp-312	242	21	.	.	PUNCT
gp-312	243	1	journal	journal	PROPN
gp-312	243	2	of	of	ADP
gp-312	243	3	management	management	NOUN
gp-312	243	4	science	science	NOUN
gp-312	243	5	and	and	CCONJ
gp-312	243	6	applied	applied	ADJ
gp-312	243	7	accounting	accounting	NOUN
gp-312	243	8	(	(	PUNCT
gp-312	243	9	jimat	jimat	NOUN
gp-312	243	10	)	)	PUNCT
gp-312	243	11	,	,	PUNCT
gp-312	243	12	10(2	10(2	NUM
gp-312	243	13	)	)	PUNCT
gp-312	243	14	,	,	PUNCT
gp-312	243	15	263–277	263–277	NUM
gp-312	243	16	.	.	PUNCT
gp-312	244	1	https://doi.org/10.36694/jimat.v10i2.228	https://doi.org/10.36694/jimat.v10i2.228	PROPN
gp-312	244	2	teri	teri	PROPN
gp-312	244	3	,	,	PUNCT
gp-312	244	4	t.	t.	PROPN
gp-312	244	5	t.	t.	PROPN
gp-312	244	6	,	,	PUNCT
gp-312	244	7	&	&	CCONJ
gp-312	244	8	rura	rura	PROPN
gp-312	244	9	,	,	PUNCT
gp-312	244	10	y.	y.	PROPN
gp-312	244	11	(	(	PUNCT
gp-312	244	12	2023	2023	NUM
gp-312	244	13	)	)	PUNCT
gp-312	244	14	.	.	PUNCT
gp-312	245	1	the	the	DET
gp-312	245	2	effect	effect	NOUN
gp-312	245	3	of	of	ADP
gp-312	245	4	tax	tax	NOUN
gp-312	245	5	audit	audit	NOUN
gp-312	245	6	and	and	CCONJ
gp-312	245	7	tax	tax	NOUN
gp-312	245	8	collection	collection	NOUN
gp-312	245	9	on	on	ADP
gp-312	245	10	tax	tax	NOUN
gp-312	245	11	revenue	revenue	NOUN
gp-312	245	12	.	.	PUNCT
gp-312	246	1	tangible	tangible	ADJ
gp-312	246	2	journal	journal	PROPN
gp-312	246	3	,	,	PUNCT
gp-312	246	4	8(1	8(1	NOUN
gp-312	246	5	)	)	PUNCT
gp-312	246	6	,	,	PUNCT
gp-312	246	7	19–31	19–31	NUM
gp-312	246	8	.	.	PUNCT
gp-312	247	1	https://doi.org/10.53654/tangible.v8i1.312	https://doi.org/10.53654/tangible.v8i1.312	PROPN
gp-312	247	2	wijaya	wijaya	PROPN
gp-312	247	3	,	,	PUNCT
gp-312	247	4	s.	s.	PROPN
gp-312	247	5	,	,	PUNCT
gp-312	247	6	&	&	CCONJ
gp-312	247	7	silitonga	silitonga	PROPN
gp-312	247	8	,	,	PUNCT
gp-312	247	9	d.	d.	PROPN
gp-312	247	10	f.	f.	PROPN
gp-312	247	11	(	(	PUNCT
gp-312	247	12	2021	2021	NUM
gp-312	247	13	)	)	PUNCT
gp-312	247	14	.	.	PUNCT
gp-312	248	1	implementation	implementation	NOUN
gp-312	248	2	of	of	ADP
gp-312	248	3	extensification	extensification	NOUN
gp-312	248	4	during	during	ADP
gp-312	248	5	the	the	DET
gp-312	248	6	covid	covid	PROPN
gp-312	248	7	19	19	NUM
gp-312	248	8	pandemic	pandemic	NOUN
gp-312	248	9	at	at	ADP
gp-312	248	10	the	the	DET
gp-312	248	11	abc	abc	PROPN
gp-312	248	12	tax	tax	PROPN
gp-312	248	13	service	service	PROPN
gp-312	248	14	office	office	NOUN
gp-312	248	15	.	.	PUNCT
gp-312	249	1	balance	balance	NOUN
gp-312	249	2	vocation	vocation	NOUN
gp-312	249	3	accounting	accounting	NOUN
gp-312	249	4	journal	journal	NOUN
gp-312	249	5	,	,	PUNCT
gp-312	249	6	5(1	5(1	NUM
gp-312	249	7	)	)	PUNCT
gp-312	249	8	,	,	PUNCT
gp-312	249	9	12	12	NUM
gp-312	249	10	.	.	PUNCT
gp-312	250	1	https://doi.org/10.31000/bvaj.v5i1.4948	https://doi.org/10.31000/bvaj.v5i1.4948	NOUN
gp-312	250	2	copyright	copyright	NOUN
gp-312	250	3	holders	holder	NOUN
gp-312	250	4	:	:	PUNCT
gp-312	250	5	muhammad	muhammad	PROPN
gp-312	250	6	ghufran	ghufran	ADJ
gp-312	250	7	fadli	fadli	PROPN
gp-312	250	8	,	,	PUNCT
gp-312	250	9	danang	danang	PROPN
gp-312	250	10	adi	adi	PROPN
gp-312	250	11	putra	putra	PROPN
gp-312	250	12	(	(	PUNCT
gp-312	250	13	2025	2025	NUM
gp-312	250	14	)	)	PUNCT
gp-312	250	15	first	first	ADJ
gp-312	250	16	publication	publication	NOUN
gp-312	250	17	right	right	NOUN
gp-312	250	18	:	:	PUNCT
gp-312	250	19	ajemb	ajemb	PROPN
gp-312	250	20	–	–	PUNCT
gp-312	250	21	american	american	ADJ
gp-312	250	22	journal	journal	PROPN
gp-312	250	23	of	of	ADP
gp-312	250	24	economic	economic	ADJ
gp-312	250	25	and	and	CCONJ
gp-312	250	26	management	management	NOUN
gp-312	250	27	business	business	NOUN