id	sid	tid	token	lemma	pos
gp-329	1	1	american	american	PROPN
gp-329	1	2	journal	journal	PROPN
gp-329	1	3	of	of	ADP
gp-329	1	4	economic	economic	ADJ
gp-329	1	5	and	and	CCONJ
gp-329	1	6	management	management	NOUN
gp-329	1	7	business	business	NOUN
gp-329	1	8	p	p	X
gp-329	1	9	-	-	PUNCT
gp-329	1	10	issn	issn	NOUN
gp-329	1	11	:	:	PUNCT
gp-329	1	12	xxxx	xxxx	ADJ
gp-329	1	13	-	-	PUNCT
gp-329	1	14	xxxx	xxxx	ADJ
gp-329	1	15	e	e	NOUN
gp-329	1	16	-	-	NOUN
gp-329	1	17	issn	issn	ADJ
gp-329	1	18	:	:	PUNCT
gp-329	1	19	2835	2835	NUM
gp-329	1	20	-	-	SYM
gp-329	1	21	5199	5199	NUM
gp-329	1	22	vol	vol	NOUN
gp-329	1	23	.	.	PROPN
gp-329	1	24	4	4	NUM
gp-329	1	25	no	no	NOUN
gp-329	1	26	.	.	NOUN
gp-329	1	27	8	8	NUM
gp-329	1	28	agustus	agustus	NOUN
gp-329	1	29	2025	2025	NUM
gp-329	1	30	1388	1388	NUM
gp-329	1	31	factors	factor	NOUN
gp-329	1	32	that	that	PRON
gp-329	1	33	influence	influence	NOUN
gp-329	1	34	companies	company	NOUN
gp-329	1	35	to	to	PART
gp-329	1	36	implement	implement	VERB
gp-329	1	37	the	the	DET
gp-329	1	38	use	use	NOUN
gp-329	1	39	of	of	ADP
gp-329	1	40	rpa	rpa	PROPN
gp-329	1	41	and	and	CCONJ
gp-329	1	42	ai	ai	VERB
gp-329	1	43	in	in	ADP
gp-329	1	44	tax	tax	NOUN
gp-329	1	45	consulting	consulting	NOUN
gp-329	1	46	service	service	NOUN
gp-329	1	47	companies	company	NOUN
gp-329	1	48	in	in	ADP
gp-329	1	49	indonesia	indonesia	PROPN
gp-329	1	50	stephani	stephani	PROPN
gp-329	1	51	marvita	marvita	PROPN
gp-329	1	52	dwi	dwi	PROPN
gp-329	1	53	alindy	alindy	PROPN
gp-329	1	54	universitas	universita	NOUN
gp-329	1	55	telkom	telkom	NOUN
gp-329	1	56	,	,	PUNCT
gp-329	1	57	indonesia	indonesia	PROPN
gp-329	1	58	email	email	NOUN
gp-329	1	59	:	:	PUNCT
gp-329	1	60	stephani.alindy@gmail.com	stephani.alindy@gmail.com	X
gp-329	1	61	abstract	abstract	PROPN
gp-329	1	62	indonesia	indonesia	PROPN
gp-329	1	63	’s	’s	PART
gp-329	1	64	shift	shift	NOUN
gp-329	1	65	to	to	ADP
gp-329	1	66	the	the	DET
gp-329	1	67	coretax	coretax	ADJ
gp-329	1	68	digital	digital	ADJ
gp-329	1	69	system	system	NOUN
gp-329	1	70	heightens	heighten	VERB
gp-329	1	71	the	the	DET
gp-329	1	72	urgency	urgency	NOUN
gp-329	1	73	for	for	SCONJ
gp-329	1	74	tax	tax	NOUN
gp-329	1	75	consulting	consulting	NOUN
gp-329	1	76	firms	firm	NOUN
gp-329	1	77	to	to	PART
gp-329	1	78	streamline	streamline	VERB
gp-329	1	79	routine	routine	ADJ
gp-329	1	80	processes	process	NOUN
gp-329	1	81	through	through	ADP
gp-329	1	82	robotic	robotic	ADJ
gp-329	1	83	process	process	NOUN
gp-329	1	84	automation	automation	NOUN
gp-329	1	85	(	(	PUNCT
gp-329	1	86	rpa	rpa	PROPN
gp-329	1	87	)	)	PUNCT
gp-329	1	88	and	and	CCONJ
gp-329	1	89	artificial	artificial	ADJ
gp-329	1	90	intelligence	intelligence	NOUN
gp-329	1	91	(	(	PUNCT
gp-329	1	92	ai	ai	NOUN
gp-329	1	93	)	)	PUNCT
gp-329	1	94	.	.	PUNCT
gp-329	2	1	the	the	DET
gp-329	2	2	purpose	purpose	NOUN
gp-329	2	3	of	of	ADP
gp-329	2	4	this	this	DET
gp-329	2	5	study	study	NOUN
gp-329	2	6	is	be	AUX
gp-329	2	7	to	to	PART
gp-329	2	8	determine	determine	VERB
gp-329	2	9	whether	whether	SCONJ
gp-329	2	10	technology	technology	NOUN
gp-329	2	11	,	,	PUNCT
gp-329	2	12	technical	technical	ADJ
gp-329	2	13	,	,	PUNCT
gp-329	2	14	organizational	organizational	ADJ
gp-329	2	15	,	,	PUNCT
gp-329	2	16	client	client	NOUN
gp-329	2	17	,	,	PUNCT
gp-329	2	18	and	and	CCONJ
gp-329	2	19	environmental	environmental	ADJ
gp-329	2	20	factors	factor	NOUN
gp-329	2	21	significantly	significantly	ADV
gp-329	2	22	influence	influence	VERB
gp-329	2	23	the	the	DET
gp-329	2	24	desire	desire	NOUN
gp-329	2	25	of	of	ADP
gp-329	2	26	tax	tax	NOUN
gp-329	2	27	consultant	consultant	NOUN
gp-329	2	28	firms	firm	NOUN
gp-329	2	29	to	to	PART
gp-329	2	30	implement	implement	VERB
gp-329	2	31	rpa	rpa	PROPN
gp-329	2	32	and	and	CCONJ
gp-329	2	33	ai	ai	VERB
gp-329	2	34	.	.	PUNCT
gp-329	3	1	the	the	DET
gp-329	3	2	research	research	NOUN
gp-329	3	3	method	method	NOUN
gp-329	3	4	is	be	AUX
gp-329	3	5	a	a	DET
gp-329	3	6	quantitative	quantitative	ADJ
gp-329	3	7	survey	survey	NOUN
gp-329	3	8	,	,	PUNCT
gp-329	3	9	and	and	CCONJ
gp-329	3	10	research	research	NOUN
gp-329	3	11	data	datum	NOUN
gp-329	3	12	were	be	AUX
gp-329	3	13	obtained	obtain	VERB
gp-329	3	14	by	by	ADP
gp-329	3	15	distributing	distribute	VERB
gp-329	3	16	online	online	ADJ
gp-329	3	17	questionnaires	questionnaire	NOUN
gp-329	3	18	on	on	ADP
gp-329	3	19	a	a	DET
gp-329	3	20	scale	scale	NOUN
gp-329	3	21	of	of	ADP
gp-329	3	22	1	1	NUM
gp-329	3	23	to	to	PART
gp-329	3	24	5	5	NUM
gp-329	3	25	via	via	ADP
gp-329	3	26	social	social	ADJ
gp-329	3	27	media	medium	NOUN
gp-329	3	28	,	,	PUNCT
gp-329	3	29	whatsapp	whatsapp	NOUN
gp-329	3	30	applications	application	NOUN
gp-329	3	31	,	,	PUNCT
gp-329	3	32	or	or	CCONJ
gp-329	3	33	linkedin	linkedin	NOUN
gp-329	3	34	.	.	PUNCT
gp-329	4	1	respondents	respondent	NOUN
gp-329	4	2	in	in	ADP
gp-329	4	3	this	this	DET
gp-329	4	4	study	study	NOUN
gp-329	4	5	were	be	AUX
gp-329	4	6	full	full	ADJ
gp-329	4	7	-	-	PUNCT
gp-329	4	8	time	time	NOUN
gp-329	4	9	employees	employee	NOUN
gp-329	4	10	with	with	ADP
gp-329	4	11	various	various	ADJ
gp-329	4	12	accounting	accounting	NOUN
gp-329	4	13	positions	position	NOUN
gp-329	4	14	who	who	PRON
gp-329	4	15	worked	work	VERB
gp-329	4	16	at	at	ADP
gp-329	4	17	tax	tax	NOUN
gp-329	4	18	consulting	consulting	NOUN
gp-329	4	19	firms	firm	NOUN
gp-329	4	20	in	in	ADP
gp-329	4	21	indonesia	indonesia	PROPN
gp-329	4	22	.	.	PUNCT
gp-329	5	1	the	the	DET
gp-329	5	2	dependent	dependent	ADJ
gp-329	5	3	variable	variable	NOUN
gp-329	5	4	of	of	ADP
gp-329	5	5	this	this	DET
gp-329	5	6	study	study	NOUN
gp-329	5	7	is	be	AUX
gp-329	5	8	the	the	DET
gp-329	5	9	desire	desire	NOUN
gp-329	5	10	of	of	ADP
gp-329	5	11	consulting	consult	VERB
gp-329	5	12	companies	company	NOUN
gp-329	5	13	to	to	PART
gp-329	5	14	implement	implement	VERB
gp-329	5	15	rpa	rpa	PROPN
gp-329	5	16	and	and	CCONJ
gp-329	5	17	ai	ai	VERB
gp-329	5	18	.	.	PUNCT
gp-329	6	1	meanwhile	meanwhile	ADV
gp-329	6	2	,	,	PUNCT
gp-329	6	3	the	the	DET
gp-329	6	4	independent	independent	ADJ
gp-329	6	5	variables	variable	NOUN
gp-329	6	6	are	be	AUX
gp-329	6	7	technology	technology	NOUN
gp-329	6	8	,	,	PUNCT
gp-329	6	9	technical	technical	ADJ
gp-329	6	10	,	,	PUNCT
gp-329	6	11	organization	organization	NOUN
gp-329	6	12	,	,	PUNCT
gp-329	6	13	clients	client	NOUN
gp-329	6	14	,	,	PUNCT
gp-329	6	15	and	and	CCONJ
gp-329	6	16	environment	environment	NOUN
gp-329	6	17	.	.	PUNCT
gp-329	7	1	the	the	DET
gp-329	7	2	stages	stage	NOUN
gp-329	7	3	of	of	ADP
gp-329	7	4	data	datum	NOUN
gp-329	7	5	analysis	analysis	NOUN
gp-329	7	6	include	include	VERB
gp-329	7	7	validity	validity	NOUN
gp-329	7	8	testing	testing	NOUN
gp-329	7	9	,	,	PUNCT
gp-329	7	10	reliability	reliability	NOUN
gp-329	7	11	testing	testing	NOUN
gp-329	7	12	,	,	PUNCT
gp-329	7	13	outer	outer	ADJ
gp-329	7	14	model	model	NOUN
gp-329	7	15	analysis	analysis	NOUN
gp-329	7	16	,	,	PUNCT
gp-329	7	17	inner	inner	ADJ
gp-329	7	18	model	model	NOUN
gp-329	7	19	analysis	analysis	NOUN
gp-329	7	20	,	,	PUNCT
gp-329	7	21	and	and	CCONJ
gp-329	7	22	hypothesis	hypothesis	NOUN
gp-329	7	23	testing	testing	NOUN
gp-329	7	24	.	.	PUNCT
gp-329	8	1	the	the	DET
gp-329	8	2	results	result	NOUN
gp-329	8	3	depend	depend	VERB
gp-329	8	4	on	on	ADP
gp-329	8	5	the	the	DET
gp-329	8	6	questionnaire	questionnaire	NOUN
gp-329	8	7	responses	response	NOUN
gp-329	8	8	and	and	CCONJ
gp-329	8	9	the	the	DET
gp-329	8	10	tests	test	NOUN
gp-329	8	11	carried	carry	VERB
gp-329	8	12	out	out	ADP
gp-329	8	13	.	.	PUNCT
gp-329	9	1	the	the	DET
gp-329	9	2	findings	finding	NOUN
gp-329	9	3	highlight	highlight	VERB
gp-329	9	4	that	that	PRON
gp-329	9	5	adoption	adoption	NOUN
gp-329	9	6	is	be	AUX
gp-329	9	7	driven	drive	VERB
gp-329	9	8	less	less	ADJ
gp-329	9	9	by	by	ADP
gp-329	9	10	technical	technical	ADJ
gp-329	9	11	sophistication	sophistication	NOUN
gp-329	9	12	and	and	CCONJ
gp-329	9	13	external	external	ADJ
gp-329	9	14	support	support	NOUN
gp-329	9	15	than	than	ADP
gp-329	9	16	by	by	ADP
gp-329	9	17	usability	usability	NOUN
gp-329	9	18	,	,	PUNCT
gp-329	9	19	leadership	leadership	NOUN
gp-329	9	20	backing	backing	NOUN
gp-329	9	21	,	,	PUNCT
gp-329	9	22	workforce	workforce	PROPN
gp-329	9	23	trust	trust	PROPN
gp-329	9	24	,	,	PUNCT
gp-329	9	25	credible	credible	ADJ
gp-329	9	26	privacy	privacy	NOUN
gp-329	9	27	safeguards	safeguard	NOUN
gp-329	9	28	,	,	PUNCT
gp-329	9	29	and	and	CCONJ
gp-329	9	30	market	market	NOUN
gp-329	9	31	rivalry	rivalry	NOUN
gp-329	9	32	.	.	PUNCT
gp-329	10	1	practically	practically	ADV
gp-329	10	2	,	,	PUNCT
gp-329	10	3	managers	manager	NOUN
gp-329	10	4	should	should	AUX
gp-329	10	5	prioritize	prioritize	VERB
gp-329	10	6	user	user	NOUN
gp-329	10	7	-	-	PUNCT
gp-329	10	8	centric	centric	ADJ
gp-329	10	9	design	design	NOUN
gp-329	10	10	,	,	PUNCT
gp-329	10	11	change	change	NOUN
gp-329	10	12	management	management	NOUN
gp-329	10	13	,	,	PUNCT
gp-329	10	14	trust	trust	NOUN
gp-329	10	15	-	-	PUNCT
gp-329	10	16	building	building	NOUN
gp-329	10	17	,	,	PUNCT
gp-329	10	18	and	and	CCONJ
gp-329	10	19	robust	robust	ADJ
gp-329	10	20	data	datum	NOUN
gp-329	10	21	governance	governance	NOUN
gp-329	10	22	to	to	PART
gp-329	10	23	accelerate	accelerate	VERB
gp-329	10	24	rpa	rpa	PROPN
gp-329	10	25	/	/	SYM
gp-329	10	26	ai	ai	PROPN
gp-329	10	27	initiatives	initiative	NOUN
gp-329	10	28	in	in	ADP
gp-329	10	29	tax	tax	NOUN
gp-329	10	30	services	service	NOUN
gp-329	10	31	.	.	PUNCT
gp-329	11	1	keywords	keyword	NOUN
gp-329	11	2	:	:	PUNCT
gp-329	11	3	implementation	implementation	NOUN
gp-329	11	4	of	of	ADP
gp-329	11	5	rpa	rpa	PROPN
gp-329	11	6	and	and	CCONJ
gp-329	11	7	ai	ai	VERB
gp-329	11	8	,	,	PUNCT
gp-329	11	9	technology	technology	NOUN
gp-329	11	10	,	,	PUNCT
gp-329	11	11	technical	technical	ADJ
gp-329	11	12	,	,	PUNCT
gp-329	11	13	clients	client	NOUN
gp-329	11	14	,	,	PUNCT
gp-329	11	15	and	and	CCONJ
gp-329	11	16	tax	tax	NOUN
gp-329	11	17	consultants	consultant	NOUN
gp-329	11	18	.	.	PUNCT
gp-329	12	1	introduction	introduction	NOUN
gp-329	12	2	in	in	ADP
gp-329	12	3	indonesia	indonesia	PROPN
gp-329	12	4	,	,	PUNCT
gp-329	12	5	the	the	DET
gp-329	12	6	tax	tax	NOUN
gp-329	12	7	system	system	NOUN
gp-329	12	8	has	have	AUX
gp-329	12	9	undergone	undergo	VERB
gp-329	12	10	significant	significant	ADJ
gp-329	12	11	changes	change	NOUN
gp-329	12	12	,	,	PUNCT
gp-329	12	13	shifting	shift	VERB
gp-329	12	14	from	from	ADP
gp-329	12	15	separate	separate	ADJ
gp-329	12	16	services	service	NOUN
gp-329	12	17	to	to	ADP
gp-329	12	18	an	an	DET
gp-329	12	19	integrated	integrate	VERB
gp-329	12	20	digital	digital	ADJ
gp-329	12	21	service	service	NOUN
gp-329	12	22	called	call	VERB
gp-329	12	23	coretax	coretax	NOUN
gp-329	12	24	,	,	PUNCT
gp-329	12	25	which	which	PRON
gp-329	12	26	has	have	AUX
gp-329	12	27	been	be	AUX
gp-329	12	28	implemented	implement	VERB
gp-329	12	29	since	since	SCONJ
gp-329	12	30	january	january	PROPN
gp-329	12	31	1	1	NUM
gp-329	12	32	,	,	PUNCT
gp-329	12	33	2025	2025	NUM
gp-329	12	34	.	.	PUNCT
gp-329	13	1	coretax	coretax	NOUN
gp-329	13	2	will	will	AUX
gp-329	13	3	meet	meet	VERB
gp-329	13	4	various	various	ADJ
gp-329	13	5	taxpayers	taxpayer	NOUN
gp-329	13	6	’	'	PUNCT
gp-329	13	7	needs	need	NOUN
gp-329	13	8	,	,	PUNCT
gp-329	13	9	such	such	ADJ
gp-329	13	10	as	as	ADP
gp-329	13	11	payments	payment	NOUN
gp-329	13	12	,	,	PUNCT
gp-329	13	13	reporting	reporting	NOUN
gp-329	13	14	,	,	PUNCT
gp-329	13	15	and	and	CCONJ
gp-329	13	16	monitoring	monitor	VERB
gp-329	13	17	the	the	DET
gp-329	13	18	status	status	NOUN
gp-329	13	19	of	of	ADP
gp-329	13	20	tax	tax	NOUN
gp-329	13	21	bills	bill	NOUN
gp-329	13	22	and	and	CCONJ
gp-329	13	23	confirmation	confirmation	NOUN
gp-329	13	24	letters	letter	NOUN
gp-329	13	25	on	on	ADP
gp-329	13	26	requests	request	NOUN
gp-329	13	27	for	for	ADP
gp-329	13	28	explanation	explanation	NOUN
gp-329	13	29	from	from	ADP
gp-329	13	30	the	the	DET
gp-329	13	31	tax	tax	NOUN
gp-329	13	32	office	office	NOUN
gp-329	13	33	.	.	PUNCT
gp-329	14	1	this	this	DET
gp-329	14	2	step	step	NOUN
gp-329	14	3	demonstrates	demonstrate	VERB
gp-329	14	4	indonesia	indonesia	PROPN
gp-329	14	5	's	's	PART
gp-329	14	6	courage	courage	NOUN
gp-329	14	7	in	in	ADP
gp-329	14	8	utilizing	utilize	VERB
gp-329	14	9	advanced	advanced	ADJ
gp-329	14	10	digital	digital	ADJ
gp-329	14	11	technology	technology	NOUN
gp-329	14	12	in	in	ADP
gp-329	14	13	the	the	DET
gp-329	14	14	taxation	taxation	NOUN
gp-329	14	15	sector	sector	NOUN
gp-329	14	16	.	.	PUNCT
gp-329	15	1	according	accord	VERB
gp-329	15	2	to	to	ADP
gp-329	15	3	wildan	wildan	PROPN
gp-329	15	4	(	(	PUNCT
gp-329	15	5	2022	2022	NUM
gp-329	15	6	)	)	PUNCT
gp-329	15	7	,	,	PUNCT
gp-329	15	8	digitalization	digitalization	NOUN
gp-329	15	9	is	be	AUX
gp-329	15	10	a	a	DET
gp-329	15	11	necessity	necessity	NOUN
gp-329	15	12	in	in	ADP
gp-329	15	13	facing	face	VERB
gp-329	15	14	these	these	DET
gp-329	15	15	tax	tax	NOUN
gp-329	15	16	developments	development	NOUN
gp-329	15	17	,	,	PUNCT
gp-329	15	18	so	so	SCONJ
gp-329	15	19	tax	tax	NOUN
gp-329	15	20	consultants	consultant	NOUN
gp-329	15	21	,	,	PUNCT
gp-329	15	22	who	who	PRON
gp-329	15	23	act	act	VERB
gp-329	15	24	as	as	ADP
gp-329	15	25	mediators	mediator	NOUN
gp-329	15	26	between	between	ADP
gp-329	15	27	taxpayers	taxpayer	NOUN
gp-329	15	28	and	and	CCONJ
gp-329	15	29	the	the	DET
gp-329	15	30	government	government	NOUN
gp-329	15	31	,	,	PUNCT
gp-329	15	32	must	must	AUX
gp-329	15	33	respond	respond	VERB
gp-329	15	34	positively	positively	ADV
gp-329	15	35	and	and	CCONJ
gp-329	15	36	adapt	adapt	VERB
gp-329	15	37	to	to	ADP
gp-329	15	38	these	these	DET
gp-329	15	39	changes	change	NOUN
gp-329	15	40	.	.	PUNCT
gp-329	16	1	this	this	PRON
gp-329	16	2	is	be	AUX
gp-329	16	3	necessary	necessary	ADJ
gp-329	16	4	for	for	SCONJ
gp-329	16	5	tax	tax	NOUN
gp-329	16	6	consultants	consultant	NOUN
gp-329	16	7	to	to	PART
gp-329	16	8	remain	remain	VERB
gp-329	16	9	relevant	relevant	ADJ
gp-329	16	10	amidst	amidst	ADP
gp-329	16	11	the	the	DET
gp-329	16	12	wave	wave	NOUN
gp-329	16	13	of	of	ADP
gp-329	16	14	change	change	NOUN
gp-329	16	15	.	.	PUNCT
gp-329	17	1	according	accord	VERB
gp-329	17	2	to	to	ADP
gp-329	17	3	darusallam	darusallam	PROPN
gp-329	17	4	(	(	PUNCT
gp-329	17	5	2022	2022	NUM
gp-329	17	6	)	)	PUNCT
gp-329	17	7	,	,	PUNCT
gp-329	17	8	tax	tax	NOUN
gp-329	17	9	consulting	consulting	NOUN
gp-329	17	10	firms	firm	NOUN
gp-329	17	11	must	must	AUX
gp-329	17	12	transform	transform	VERB
gp-329	17	13	towards	towards	ADP
gp-329	17	14	digital	digital	ADJ
gp-329	17	15	transformation	transformation	NOUN
gp-329	17	16	to	to	PART
gp-329	17	17	capitalize	capitalize	VERB
gp-329	17	18	on	on	ADP
gp-329	17	19	the	the	DET
gp-329	17	20	opportunities	opportunity	NOUN
gp-329	17	21	offered	offer	VERB
gp-329	17	22	by	by	ADP
gp-329	17	23	digitalization	digitalization	NOUN
gp-329	17	24	.	.	PUNCT
gp-329	18	1	if	if	SCONJ
gp-329	18	2	tax	tax	NOUN
gp-329	18	3	authorities	authority	NOUN
gp-329	18	4	have	have	AUX
gp-329	18	5	already	already	ADV
gp-329	18	6	transitioned	transition	VERB
gp-329	18	7	to	to	ADP
gp-329	18	8	digital	digital	ADJ
gp-329	18	9	,	,	PUNCT
gp-329	18	10	and	and	CCONJ
gp-329	18	11	tax	tax	NOUN
gp-329	18	12	consultants	consultant	NOUN
gp-329	18	13	fail	fail	VERB
gp-329	18	14	to	to	PART
gp-329	18	15	keep	keep	VERB
gp-329	18	16	pace	pace	NOUN
gp-329	18	17	,	,	PUNCT
gp-329	18	18	opportunities	opportunity	NOUN
gp-329	18	19	will	will	AUX
gp-329	18	20	be	be	AUX
gp-329	18	21	lost	lose	VERB
gp-329	18	22	.	.	PUNCT
gp-329	19	1	with	with	ADP
gp-329	19	2	the	the	DET
gp-329	19	3	rapid	rapid	ADJ
gp-329	19	4	advancement	advancement	NOUN
gp-329	19	5	of	of	ADP
gp-329	19	6	technology	technology	NOUN
gp-329	19	7	and	and	CCONJ
gp-329	19	8	information	information	NOUN
gp-329	19	9	,	,	PUNCT
gp-329	19	10	tax	tax	NOUN
gp-329	19	11	consulting	consulting	NOUN
gp-329	19	12	services	service	NOUN
gp-329	19	13	will	will	AUX
gp-329	19	14	transform	transform	VERB
gp-329	19	15	into	into	ADP
gp-329	19	16	a	a	DET
gp-329	19	17	more	more	ADV
gp-329	19	18	diverse	diverse	ADJ
gp-329	19	19	service	service	NOUN
gp-329	19	20	,	,	PUNCT
gp-329	19	21	enabling	enable	VERB
gp-329	19	22	services	service	NOUN
gp-329	19	23	to	to	PART
gp-329	19	24	be	be	AUX
gp-329	19	25	provided	provide	VERB
gp-329	19	26	not	not	PART
gp-329	19	27	only	only	ADV
gp-329	19	28	by	by	ADP
gp-329	19	29	traditional	traditional	ADJ
gp-329	19	30	consultants	consultant	NOUN
gp-329	19	31	but	but	CCONJ
gp-329	19	32	also	also	ADV
gp-329	19	33	by	by	ADP
gp-329	19	34	taxologists	taxologist	NOUN
gp-329	19	35	and	and	CCONJ
gp-329	19	36	robots	robot	NOUN
gp-329	19	37	.	.	PUNCT
gp-329	20	1	taxologists	taxologist	NOUN
gp-329	20	2	are	be	AUX
gp-329	20	3	professionals	professional	NOUN
gp-329	20	4	skilled	skilled	ADJ
gp-329	20	5	in	in	ADP
gp-329	20	6	utilizing	utilize	VERB
gp-329	20	7	technology	technology	NOUN
gp-329	20	8	to	to	ADP
gp-329	20	9	factors	factor	NOUN
gp-329	20	10	that	that	SCONJ
gp-329	20	11	influence	influence	NOUN
gp-329	20	12	companies	company	NOUN
gp-329	20	13	to	to	PART
gp-329	20	14	implement	implement	VERB
gp-329	20	15	the	the	DET
gp-329	20	16	use	use	NOUN
gp-329	20	17	of	of	ADP
gp-329	20	18	rpa	rpa	PROPN
gp-329	20	19	and	and	CCONJ
gp-329	20	20	ai	ai	VERB
gp-329	20	21	in	in	ADP
gp-329	20	22	tax	tax	NOUN
gp-329	20	23	consulting	consulting	NOUN
gp-329	20	24	service	service	NOUN
gp-329	20	25	companies	company	NOUN
gp-329	20	26	in	in	ADP
gp-329	20	27	indonesia	indonesia	PROPN
gp-329	20	28	1389	1389	NUM
gp-329	20	29	optimize	optimize	VERB
gp-329	20	30	a	a	DET
gp-329	20	31	company	company	NOUN
gp-329	20	32	's	's	PART
gp-329	20	33	tax	tax	NOUN
gp-329	20	34	functions	function	NOUN
gp-329	20	35	.	.	PUNCT
gp-329	21	1	therefore	therefore	ADV
gp-329	21	2	,	,	PUNCT
gp-329	21	3	these	these	DET
gp-329	21	4	services	service	NOUN
gp-329	21	5	can	can	AUX
gp-329	21	6	be	be	AUX
gp-329	21	7	provided	provide	VERB
gp-329	21	8	by	by	ADP
gp-329	21	9	professionals	professional	NOUN
gp-329	21	10	or	or	CCONJ
gp-329	21	11	through	through	ADP
gp-329	21	12	applications	application	NOUN
gp-329	21	13	(	(	PUNCT
gp-329	21	14	wildan	wildan	PROPN
gp-329	21	15	,	,	PUNCT
gp-329	21	16	2022	2022	NUM
gp-329	21	17	)	)	PUNCT
gp-329	21	18	.	.	PUNCT
gp-329	22	1	according	accord	VERB
gp-329	22	2	to	to	ADP
gp-329	22	3	fiqram	fiqram	PROPN
gp-329	22	4	(	(	PUNCT
gp-329	22	5	2025	2025	NUM
gp-329	22	6	)	)	PUNCT
gp-329	22	7	,	,	PUNCT
gp-329	22	8	the	the	DET
gp-329	22	9	current	current	ADJ
gp-329	22	10	taxation	taxation	NOUN
gp-329	22	11	process	process	NOUN
gp-329	22	12	is	be	AUX
gp-329	22	13	a	a	DET
gp-329	22	14	significant	significant	ADJ
gp-329	22	15	challenge	challenge	NOUN
gp-329	22	16	for	for	ADP
gp-329	22	17	many	many	ADJ
gp-329	22	18	companies	company	NOUN
gp-329	22	19	,	,	PUNCT
gp-329	22	20	where	where	SCONJ
gp-329	22	21	every	every	DET
gp-329	22	22	step	step	NOUN
gp-329	22	23	,	,	PUNCT
gp-329	22	24	from	from	ADP
gp-329	22	25	data	datum	NOUN
gp-329	22	26	input	input	NOUN
gp-329	22	27	to	to	ADP
gp-329	22	28	reporting	reporting	NOUN
gp-329	22	29	,	,	PUNCT
gp-329	22	30	requires	require	VERB
gp-329	22	31	precision	precision	NOUN
gp-329	22	32	and	and	CCONJ
gp-329	22	33	considerable	considerable	ADJ
gp-329	22	34	time	time	NOUN
gp-329	22	35	.	.	PUNCT
gp-329	23	1	furthermore	furthermore	ADV
gp-329	23	2	,	,	PUNCT
gp-329	23	3	many	many	ADJ
gp-329	23	4	companies	company	NOUN
gp-329	23	5	still	still	ADV
gp-329	23	6	rely	rely	VERB
gp-329	23	7	on	on	ADP
gp-329	23	8	manual	manual	ADJ
gp-329	23	9	methods	method	NOUN
gp-329	23	10	to	to	PART
gp-329	23	11	fulfill	fulfill	VERB
gp-329	23	12	their	their	PRON
gp-329	23	13	tax	tax	NOUN
gp-329	23	14	obligations	obligation	NOUN
gp-329	23	15	,	,	PUNCT
gp-329	23	16	which	which	PRON
gp-329	23	17	often	often	ADV
gp-329	23	18	leads	lead	VERB
gp-329	23	19	to	to	ADP
gp-329	23	20	problems	problem	NOUN
gp-329	23	21	such	such	ADJ
gp-329	23	22	as	as	ADP
gp-329	23	23	late	late	ADJ
gp-329	23	24	reporting	reporting	NOUN
gp-329	23	25	,	,	PUNCT
gp-329	23	26	data	datum	NOUN
gp-329	23	27	mismatches	mismatch	NOUN
gp-329	23	28	,	,	PUNCT
gp-329	23	29	or	or	CCONJ
gp-329	23	30	even	even	ADV
gp-329	23	31	administrative	administrative	ADJ
gp-329	23	32	sanctions	sanction	NOUN
gp-329	23	33	(	(	PUNCT
gp-329	23	34	lahann	lahann	PROPN
gp-329	23	35	et	et	PROPN
gp-329	23	36	al	al	PROPN
gp-329	23	37	.	.	PROPN
gp-329	23	38	,	,	PUNCT
gp-329	23	39	2019	2019	NUM
gp-329	23	40	)	)	PUNCT
gp-329	23	41	.	.	PUNCT
gp-329	24	1	tax	tax	NOUN
gp-329	24	2	professionals	professional	NOUN
gp-329	24	3	today	today	NOUN
gp-329	24	4	must	must	AUX
gp-329	24	5	navigate	navigate	VERB
gp-329	24	6	digital	digital	ADJ
gp-329	24	7	technology	technology	NOUN
gp-329	24	8	and	and	CCONJ
gp-329	24	9	complex	complex	ADJ
gp-329	24	10	regulations	regulation	NOUN
gp-329	24	11	that	that	PRON
gp-329	24	12	are	be	AUX
gp-329	24	13	constantly	constantly	ADV
gp-329	24	14	evolving	evolve	VERB
gp-329	24	15	(	(	PUNCT
gp-329	24	16	abdul	abdul	PROPN
gp-329	24	17	rashid	rashid	PROPN
gp-329	24	18	et	et	PROPN
gp-329	24	19	al	al	PROPN
gp-329	24	20	.	.	PROPN
gp-329	24	21	,	,	PUNCT
gp-329	24	22	2024	2024	NUM
gp-329	24	23	;	;	PUNCT
gp-329	24	24	puspita	puspita	NOUN
gp-329	24	25	,	,	PUNCT
gp-329	24	26	2023	2023	NUM
gp-329	24	27	)	)	PUNCT
gp-329	24	28	.	.	PUNCT
gp-329	25	1	they	they	PRON
gp-329	25	2	are	be	AUX
gp-329	25	3	required	require	VERB
gp-329	25	4	to	to	PART
gp-329	25	5	adopt	adopt	VERB
gp-329	25	6	new	new	ADJ
gp-329	25	7	technologies	technology	NOUN
gp-329	25	8	while	while	SCONJ
gp-329	25	9	still	still	ADV
gp-329	25	10	performing	perform	VERB
gp-329	25	11	routine	routine	ADJ
gp-329	25	12	tasks	task	NOUN
gp-329	25	13	that	that	PRON
gp-329	25	14	dominate	dominate	VERB
gp-329	25	15	daily	daily	ADJ
gp-329	25	16	work	work	NOUN
gp-329	25	17	time	time	NOUN
gp-329	25	18	and	and	CCONJ
gp-329	25	19	meet	meet	VERB
gp-329	25	20	management	management	NOUN
gp-329	25	21	expectations	expectation	NOUN
gp-329	25	22	.	.	PUNCT
gp-329	26	1	one	one	NUM
gp-329	26	2	of	of	ADP
gp-329	26	3	the	the	DET
gp-329	26	4	key	key	ADJ
gp-329	26	5	functions	function	NOUN
gp-329	26	6	of	of	ADP
gp-329	26	7	tax	tax	NOUN
gp-329	26	8	is	be	AUX
gp-329	26	9	integrating	integrate	VERB
gp-329	26	10	and	and	CCONJ
gp-329	26	11	analyzing	analyze	VERB
gp-329	26	12	large	large	ADJ
gp-329	26	13	amounts	amount	NOUN
gp-329	26	14	of	of	ADP
gp-329	26	15	data	datum	NOUN
gp-329	26	16	.	.	PUNCT
gp-329	27	1	simply	simply	ADV
gp-329	27	2	adding	add	VERB
gp-329	27	3	employees	employee	NOUN
gp-329	27	4	may	may	AUX
gp-329	27	5	not	not	PART
gp-329	27	6	be	be	AUX
gp-329	27	7	an	an	DET
gp-329	27	8	effective	effective	ADJ
gp-329	27	9	solution	solution	NOUN
gp-329	27	10	to	to	ADP
gp-329	27	11	this	this	DET
gp-329	27	12	challenge	challenge	NOUN
gp-329	27	13	(	(	PUNCT
gp-329	27	14	vishnevsky	vishnevsky	PROPN
gp-329	27	15	&	&	CCONJ
gp-329	27	16	chekina	chekina	PROPN
gp-329	27	17	,	,	PUNCT
gp-329	27	18	2018	2018	NUM
gp-329	27	19	)	)	PUNCT
gp-329	27	20	.	.	PUNCT
gp-329	28	1	this	this	PRON
gp-329	28	2	is	be	AUX
gp-329	28	3	where	where	SCONJ
gp-329	28	4	robotic	robotic	ADJ
gp-329	28	5	process	process	NOUN
gp-329	28	6	automation	automation	NOUN
gp-329	28	7	(	(	PUNCT
gp-329	28	8	rpa	rpa	PROPN
gp-329	28	9	)	)	PUNCT
gp-329	28	10	comes	come	VERB
gp-329	28	11	in	in	ADV
gp-329	28	12	,	,	PUNCT
gp-329	28	13	assisting	assist	VERB
gp-329	28	14	with	with	ADP
gp-329	28	15	the	the	DET
gp-329	28	16	execution	execution	NOUN
gp-329	28	17	of	of	ADP
gp-329	28	18	various	various	ADJ
gp-329	28	19	tax	tax	NOUN
gp-329	28	20	functions	function	NOUN
gp-329	28	21	.	.	PUNCT
gp-329	29	1	rpa	rpa	PROPN
gp-329	29	2	allows	allow	VERB
gp-329	29	3	employees	employee	NOUN
gp-329	29	4	to	to	PART
gp-329	29	5	focus	focus	VERB
gp-329	29	6	on	on	ADP
gp-329	29	7	tasks	task	NOUN
gp-329	29	8	that	that	PRON
gp-329	29	9	require	require	VERB
gp-329	29	10	critical	critical	ADJ
gp-329	29	11	thinking	thinking	NOUN
gp-329	29	12	,	,	PUNCT
gp-329	29	13	reducing	reduce	VERB
gp-329	29	14	routine	routine	ADJ
gp-329	29	15	operational	operational	ADJ
gp-329	29	16	costs	cost	NOUN
gp-329	29	17	,	,	PUNCT
gp-329	29	18	reducing	reduce	VERB
gp-329	29	19	errors	error	NOUN
gp-329	29	20	,	,	PUNCT
gp-329	29	21	and	and	CCONJ
gp-329	29	22	increasing	increase	VERB
gp-329	29	23	the	the	DET
gp-329	29	24	speed	speed	NOUN
gp-329	29	25	and	and	CCONJ
gp-329	29	26	quality	quality	NOUN
gp-329	29	27	of	of	ADP
gp-329	29	28	work	work	NOUN
gp-329	29	29	,	,	PUNCT
gp-329	29	30	ultimately	ultimately	ADV
gp-329	29	31	reducing	reduce	VERB
gp-329	29	32	audit	audit	NOUN
gp-329	29	33	risk	risk	NOUN
gp-329	29	34	(	(	PUNCT
gp-329	29	35	electroneek	electroneek	PROPN
gp-329	29	36	robotics	robotics	PROPN
gp-329	29	37	inc	inc	PROPN
gp-329	29	38	.	.	PROPN
gp-329	29	39	,	,	PUNCT
gp-329	29	40	2021	2021	NUM
gp-329	29	41	)	)	PUNCT
gp-329	29	42	.	.	PUNCT
gp-329	30	1	tambunan	tambunan	NOUN
gp-329	30	2	(	(	PUNCT
gp-329	30	3	2023	2023	NUM
gp-329	30	4	)	)	PUNCT
gp-329	30	5	argues	argue	VERB
gp-329	30	6	that	that	SCONJ
gp-329	30	7	the	the	DET
gp-329	30	8	work	work	NOUN
gp-329	30	9	of	of	ADP
gp-329	30	10	tax	tax	NOUN
gp-329	30	11	consultants	consultant	NOUN
gp-329	30	12	is	be	AUX
gp-329	30	13	more	more	ADV
gp-329	30	14	focused	focused	ADJ
gp-329	30	15	on	on	ADP
gp-329	30	16	complex	complex	ADJ
gp-329	30	17	tasks	task	NOUN
gp-329	30	18	than	than	ADP
gp-329	30	19	on	on	ADP
gp-329	30	20	cognitive	cognitive	ADJ
gp-329	30	21	and	and	CCONJ
gp-329	30	22	repetitive	repetitive	ADJ
gp-329	30	23	tasks	task	NOUN
gp-329	30	24	that	that	SCONJ
gp-329	30	25	machines	machine	NOUN
gp-329	30	26	can	can	AUX
gp-329	30	27	perform	perform	VERB
gp-329	30	28	.	.	PUNCT
gp-329	31	1	ai	ai	VERB
gp-329	31	2	can	can	AUX
gp-329	31	3	conduct	conduct	VERB
gp-329	31	4	more	more	ADV
gp-329	31	5	thorough	thorough	ADJ
gp-329	31	6	tax	tax	NOUN
gp-329	31	7	risk	risk	NOUN
gp-329	31	8	analysis	analysis	NOUN
gp-329	31	9	,	,	PUNCT
gp-329	31	10	such	such	ADJ
gp-329	31	11	as	as	ADP
gp-329	31	12	taxpayer	taxpayer	NOUN
gp-329	31	13	compliance	compliance	NOUN
gp-329	31	14	,	,	PUNCT
gp-329	31	15	so	so	SCONJ
gp-329	31	16	humans	human	NOUN
gp-329	31	17	can	can	AUX
gp-329	31	18	use	use	VERB
gp-329	31	19	it	it	PRON
gp-329	31	20	to	to	PART
gp-329	31	21	facilitate	facilitate	VERB
gp-329	31	22	their	their	PRON
gp-329	31	23	work	work	NOUN
gp-329	31	24	,	,	PUNCT
gp-329	31	25	not	not	PART
gp-329	31	26	replace	replace	VERB
gp-329	31	27	it	it	PRON
gp-329	31	28	.	.	PUNCT
gp-329	32	1	with	with	ADP
gp-329	32	2	the	the	DET
gp-329	32	3	support	support	NOUN
gp-329	32	4	of	of	ADP
gp-329	32	5	technology	technology	NOUN
gp-329	32	6	,	,	PUNCT
gp-329	32	7	where	where	SCONJ
gp-329	32	8	physical	physical	ADJ
gp-329	32	9	presence	presence	NOUN
gp-329	32	10	is	be	AUX
gp-329	32	11	no	no	ADV
gp-329	32	12	longer	long	ADV
gp-329	32	13	crucial	crucial	ADJ
gp-329	32	14	,	,	PUNCT
gp-329	32	15	a	a	DET
gp-329	32	16	tax	tax	NOUN
gp-329	32	17	consultant	consultant	NOUN
gp-329	32	18	can	can	AUX
gp-329	32	19	offer	offer	VERB
gp-329	32	20	their	their	PRON
gp-329	32	21	consulting	consulting	NOUN
gp-329	32	22	services	service	NOUN
gp-329	32	23	to	to	ADP
gp-329	32	24	clients	client	NOUN
gp-329	32	25	in	in	ADP
gp-329	32	26	different	different	ADJ
gp-329	32	27	countries	country	NOUN
gp-329	32	28	.	.	PUNCT
gp-329	33	1	this	this	PRON
gp-329	33	2	must	must	AUX
gp-329	33	3	be	be	AUX
gp-329	33	4	supported	support	VERB
gp-329	33	5	by	by	ADP
gp-329	33	6	the	the	DET
gp-329	33	7	government	government	NOUN
gp-329	33	8	so	so	SCONJ
gp-329	33	9	that	that	SCONJ
gp-329	33	10	local	local	ADJ
gp-329	33	11	tax	tax	NOUN
gp-329	33	12	consultants	consultant	NOUN
gp-329	33	13	can	can	AUX
gp-329	33	14	penetrate	penetrate	VERB
gp-329	33	15	the	the	DET
gp-329	33	16	international	international	ADJ
gp-329	33	17	market	market	NOUN
gp-329	33	18	(	(	PUNCT
gp-329	33	19	darussalam	darussalam	PROPN
gp-329	33	20	,	,	PUNCT
gp-329	33	21	2022	2022	NUM
gp-329	33	22	)	)	PUNCT
gp-329	33	23	.	.	PUNCT
gp-329	34	1	according	accord	VERB
gp-329	34	2	to	to	ADP
gp-329	34	3	teribery	teribery	NOUN
gp-329	34	4	(	(	PUNCT
gp-329	34	5	2025	2025	NUM
gp-329	34	6	)	)	PUNCT
gp-329	34	7	,	,	PUNCT
gp-329	34	8	robots	robot	NOUN
gp-329	34	9	can	can	AUX
gp-329	34	10	not	not	PART
gp-329	34	11	make	make	VERB
gp-329	34	12	decisions	decision	NOUN
gp-329	34	13	on	on	ADP
gp-329	34	14	their	their	PRON
gp-329	34	15	own	own	ADJ
gp-329	34	16	.	.	PUNCT
gp-329	35	1	they	they	PRON
gp-329	35	2	simply	simply	ADV
gp-329	35	3	carry	carry	VERB
gp-329	35	4	out	out	ADP
gp-329	35	5	instructions	instruction	NOUN
gp-329	35	6	.	.	PUNCT
gp-329	36	1	while	while	SCONJ
gp-329	36	2	users	user	NOUN
gp-329	36	3	can	can	AUX
gp-329	36	4	leverage	leverage	VERB
gp-329	36	5	rpa	rpa	PRON
gp-329	36	6	to	to	PART
gp-329	36	7	collect	collect	VERB
gp-329	36	8	data	datum	NOUN
gp-329	36	9	for	for	ADP
gp-329	36	10	ai	ai	NOUN
gp-329	36	11	,	,	PUNCT
gp-329	36	12	the	the	DET
gp-329	36	13	two	two	NUM
gp-329	36	14	technologies	technology	NOUN
gp-329	36	15	are	be	AUX
gp-329	36	16	not	not	PART
gp-329	36	17	truly	truly	ADV
gp-329	36	18	interconnected	interconnected	ADJ
gp-329	36	19	because	because	SCONJ
gp-329	36	20	rpa	rpa	PROPN
gp-329	36	21	operates	operate	VERB
gp-329	36	22	on	on	ADP
gp-329	36	23	a	a	DET
gp-329	36	24	workflow	workflow	NOUN
gp-329	36	25	basis	basis	NOUN
gp-329	36	26	.	.	PUNCT
gp-329	37	1	at	at	ADP
gp-329	37	2	the	the	DET
gp-329	37	3	same	same	ADJ
gp-329	37	4	time	time	NOUN
gp-329	37	5	,	,	PUNCT
gp-329	37	6	ai	ai	VERB
gp-329	37	7	focuses	focus	VERB
gp-329	37	8	on	on	ADP
gp-329	37	9	data	datum	NOUN
gp-329	37	10	analysis	analysis	NOUN
gp-329	37	11	and	and	CCONJ
gp-329	37	12	forecasting	forecasting	NOUN
gp-329	37	13	.	.	PUNCT
gp-329	38	1	therefore	therefore	ADV
gp-329	38	2	,	,	PUNCT
gp-329	38	3	it	it	PRON
gp-329	38	4	can	can	AUX
gp-329	38	5	be	be	AUX
gp-329	38	6	concluded	conclude	VERB
gp-329	38	7	that	that	SCONJ
gp-329	38	8	humans	human	NOUN
gp-329	38	9	are	be	AUX
gp-329	38	10	still	still	ADV
gp-329	38	11	needed	need	VERB
gp-329	38	12	within	within	ADP
gp-329	38	13	companies	company	NOUN
gp-329	38	14	for	for	ADP
gp-329	38	15	decision	decision	NOUN
gp-329	38	16	-	-	PUNCT
gp-329	38	17	making	making	NOUN
gp-329	38	18	.	.	PUNCT
gp-329	39	1	based	base	VERB
gp-329	39	2	on	on	ADP
gp-329	39	3	the	the	DET
gp-329	39	4	explanation	explanation	NOUN
gp-329	39	5	above	above	ADV
gp-329	39	6	,	,	PUNCT
gp-329	39	7	the	the	DET
gp-329	39	8	problem	problem	NOUN
gp-329	39	9	that	that	PRON
gp-329	39	10	arose	arise	VERB
gp-329	39	11	before	before	ADP
gp-329	39	12	the	the	DET
gp-329	39	13	use	use	NOUN
gp-329	39	14	of	of	ADP
gp-329	39	15	rpa	rpa	PROPN
gp-329	39	16	and	and	CCONJ
gp-329	39	17	ai	ai	INTJ
gp-329	39	18	was	be	AUX
gp-329	39	19	that	that	SCONJ
gp-329	39	20	the	the	DET
gp-329	39	21	data	datum	NOUN
gp-329	39	22	input	input	NOUN
gp-329	39	23	and	and	CCONJ
gp-329	39	24	reporting	reporting	NOUN
gp-329	39	25	process	process	NOUN
gp-329	39	26	was	be	AUX
gp-329	39	27	still	still	ADV
gp-329	39	28	done	do	VERB
gp-329	39	29	manually	manually	ADV
gp-329	39	30	,	,	PUNCT
gp-329	39	31	requiring	require	VERB
gp-329	39	32	precision	precision	NOUN
gp-329	39	33	and	and	CCONJ
gp-329	39	34	considerable	considerable	ADJ
gp-329	39	35	time	time	NOUN
gp-329	39	36	.	.	PUNCT
gp-329	40	1	this	this	PRON
gp-329	40	2	often	often	ADV
gp-329	40	3	led	lead	VERB
gp-329	40	4	to	to	ADP
gp-329	40	5	issues	issue	NOUN
gp-329	40	6	such	such	ADJ
gp-329	40	7	as	as	ADP
gp-329	40	8	late	late	ADJ
gp-329	40	9	reporting	reporting	NOUN
gp-329	40	10	,	,	PUNCT
gp-329	40	11	data	datum	NOUN
gp-329	40	12	mismatches	mismatch	NOUN
gp-329	40	13	,	,	PUNCT
gp-329	40	14	or	or	CCONJ
gp-329	40	15	even	even	ADV
gp-329	40	16	administrative	administrative	ADJ
gp-329	40	17	sanctions	sanction	NOUN
gp-329	40	18	.	.	PUNCT
gp-329	41	1	the	the	DET
gp-329	41	2	use	use	NOUN
gp-329	41	3	of	of	ADP
gp-329	41	4	rpa	rpa	PROPN
gp-329	41	5	and	and	CCONJ
gp-329	41	6	ai	ai	PROPN
gp-329	41	7	is	be	AUX
gp-329	41	8	expected	expect	VERB
gp-329	41	9	to	to	PART
gp-329	41	10	simplify	simplify	VERB
gp-329	41	11	repetitive	repetitive	ADJ
gp-329	41	12	and	and	CCONJ
gp-329	41	13	routine	routine	ADJ
gp-329	41	14	tasks	task	NOUN
gp-329	41	15	,	,	PUNCT
gp-329	41	16	such	such	ADJ
gp-329	41	17	as	as	ADP
gp-329	41	18	entering	enter	VERB
gp-329	41	19	tax	tax	NOUN
gp-329	41	20	data	datum	NOUN
gp-329	41	21	or	or	CCONJ
gp-329	41	22	reconciling	reconcile	VERB
gp-329	41	23	work	work	NOUN
gp-329	41	24	reports	report	NOUN
gp-329	41	25	,	,	PUNCT
gp-329	41	26	thereby	thereby	ADV
gp-329	41	27	reducing	reduce	VERB
gp-329	41	28	the	the	DET
gp-329	41	29	possibility	possibility	NOUN
gp-329	41	30	of	of	ADP
gp-329	41	31	errors	error	NOUN
gp-329	41	32	and	and	CCONJ
gp-329	41	33	ensuring	ensure	VERB
gp-329	41	34	regulatory	regulatory	ADJ
gp-329	41	35	compliance	compliance	NOUN
gp-329	41	36	.	.	PUNCT
gp-329	42	1	human	human	ADJ
gp-329	42	2	resources	resource	NOUN
gp-329	42	3	can	can	AUX
gp-329	42	4	also	also	ADV
gp-329	42	5	be	be	AUX
gp-329	42	6	allocated	allocate	VERB
gp-329	42	7	to	to	ADP
gp-329	42	8	more	more	ADV
gp-329	42	9	complex	complex	ADJ
gp-329	42	10	and	and	CCONJ
gp-329	42	11	valuable	valuable	ADJ
gp-329	42	12	activities	activity	NOUN
gp-329	42	13	,	,	PUNCT
gp-329	42	14	such	such	ADJ
gp-329	42	15	as	as	ADP
gp-329	42	16	consulting	consulting	NOUN
gp-329	42	17	or	or	CCONJ
gp-329	42	18	further	further	ADJ
gp-329	42	19	analysis	analysis	NOUN
gp-329	42	20	that	that	PRON
gp-329	42	21	require	require	VERB
gp-329	42	22	more	more	ADV
gp-329	42	23	profound	profound	ADJ
gp-329	42	24	insight	insight	NOUN
gp-329	42	25	.	.	PUNCT
gp-329	43	1	however	however	ADV
gp-329	43	2	,	,	PUNCT
gp-329	43	3	the	the	DET
gp-329	43	4	challenges	challenge	NOUN
gp-329	43	5	faced	face	VERB
gp-329	43	6	in	in	ADP
gp-329	43	7	implementing	implement	VERB
gp-329	43	8	rpa	rpa	PROPN
gp-329	43	9	and	and	CCONJ
gp-329	43	10	ai	ai	VERB
gp-329	43	11	are	be	AUX
gp-329	43	12	not	not	PART
gp-329	43	13	easy	easy	ADJ
gp-329	43	14	due	due	ADP
gp-329	43	15	to	to	ADP
gp-329	43	16	the	the	DET
gp-329	43	17	constant	constant	ADJ
gp-329	43	18	changes	change	NOUN
gp-329	43	19	in	in	ADP
gp-329	43	20	tax	tax	NOUN
gp-329	43	21	regulations	regulation	NOUN
gp-329	43	22	.	.	PUNCT
gp-329	44	1	furthermore	furthermore	ADV
gp-329	44	2	,	,	PUNCT
gp-329	44	3	advances	advance	NOUN
gp-329	44	4	in	in	ADP
gp-329	44	5	ai	ai	PRON
gp-329	44	6	technology	technology	NOUN
gp-329	44	7	also	also	ADV
gp-329	44	8	pose	pose	VERB
gp-329	44	9	a	a	DET
gp-329	44	10	threat	threat	NOUN
gp-329	44	11	to	to	ADP
gp-329	44	12	tax	tax	NOUN
gp-329	44	13	consultants	consultant	NOUN
gp-329	44	14	who	who	PRON
gp-329	44	15	do	do	AUX
gp-329	44	16	not	not	PART
gp-329	44	17	keep	keep	VERB
gp-329	44	18	up	up	ADP
gp-329	44	19	with	with	ADP
gp-329	44	20	technological	technological	ADJ
gp-329	44	21	trends	trend	NOUN
gp-329	44	22	or	or	CCONJ
gp-329	44	23	still	still	ADV
gp-329	44	24	adhere	adhere	VERB
gp-329	44	25	to	to	ADP
gp-329	44	26	conservative	conservative	ADJ
gp-329	44	27	approaches	approach	NOUN
gp-329	44	28	.	.	PUNCT
gp-329	45	1	compliance	compliance	NOUN
gp-329	45	2	-	-	PUNCT
gp-329	45	3	related	relate	VERB
gp-329	45	4	tasks	task	NOUN
gp-329	45	5	could	could	AUX
gp-329	45	6	be	be	AUX
gp-329	45	7	taken	take	VERB
gp-329	45	8	over	over	ADP
gp-329	45	9	by	by	ADP
gp-329	45	10	ai	ai	NOUN
gp-329	45	11	,	,	PUNCT
gp-329	45	12	potentially	potentially	ADV
gp-329	45	13	disrupting	disrupt	VERB
gp-329	45	14	the	the	DET
gp-329	45	15	factors	factor	NOUN
gp-329	45	16	that	that	PRON
gp-329	45	17	influence	influence	NOUN
gp-329	45	18	companies	company	NOUN
gp-329	45	19	to	to	PART
gp-329	45	20	implement	implement	VERB
gp-329	45	21	the	the	DET
gp-329	45	22	use	use	NOUN
gp-329	45	23	of	of	ADP
gp-329	45	24	rpa	rpa	PROPN
gp-329	45	25	and	and	CCONJ
gp-329	45	26	ai	ai	VERB
gp-329	45	27	in	in	ADP
gp-329	45	28	tax	tax	NOUN
gp-329	45	29	consulting	consulting	NOUN
gp-329	45	30	service	service	NOUN
gp-329	45	31	companies	company	NOUN
gp-329	45	32	in	in	ADP
gp-329	45	33	indonesia	indonesia	PROPN
gp-329	45	34	1390	1390	NUM
gp-329	45	35	profession	profession	NOUN
gp-329	45	36	if	if	SCONJ
gp-329	45	37	it	it	PRON
gp-329	45	38	does	do	AUX
gp-329	45	39	not	not	PART
gp-329	45	40	adapt	adapt	VERB
gp-329	45	41	.	.	PUNCT
gp-329	46	1	therefore	therefore	ADV
gp-329	46	2	,	,	PUNCT
gp-329	46	3	technology	technology	NOUN
gp-329	46	4	is	be	AUX
gp-329	46	5	often	often	ADV
gp-329	46	6	viewed	view	VERB
gp-329	46	7	as	as	ADP
gp-329	46	8	a	a	DET
gp-329	46	9	tool	tool	NOUN
gp-329	46	10	that	that	PRON
gp-329	46	11	will	will	AUX
gp-329	46	12	replace	replace	VERB
gp-329	46	13	humans	human	NOUN
gp-329	46	14	.	.	PUNCT
gp-329	47	1	hypothesis	hypothesis	NOUN
gp-329	47	2	h1	h1	PROPN
gp-329	47	3	:	:	PUNCT
gp-329	47	4	ease	ease	NOUN
gp-329	47	5	of	of	ADP
gp-329	47	6	use	use	NOUN
gp-329	47	7	of	of	ADP
gp-329	47	8	technology	technology	NOUN
gp-329	47	9	significantly	significantly	ADV
gp-329	47	10	influences	influence	VERB
gp-329	47	11	the	the	DET
gp-329	47	12	desire	desire	NOUN
gp-329	47	13	of	of	ADP
gp-329	47	14	tax	tax	NOUN
gp-329	47	15	consulting	consulting	NOUN
gp-329	47	16	firms	firm	NOUN
gp-329	47	17	to	to	PART
gp-329	47	18	implement	implement	VERB
gp-329	47	19	rpa	rpa	PROPN
gp-329	47	20	and	and	CCONJ
gp-329	47	21	ai	ai	VERB
gp-329	47	22	.	.	PUNCT
gp-329	48	1	according	accord	VERB
gp-329	48	2	to	to	ADP
gp-329	48	3	trinh	trinh	PROPN
gp-329	48	4	et	et	PROPN
gp-329	48	5	al	al	PROPN
gp-329	48	6	.	.	PROPN
gp-329	49	1	(	(	PUNCT
gp-329	49	2	2020	2020	NUM
gp-329	49	3	)	)	PUNCT
gp-329	49	4	,	,	PUNCT
gp-329	49	5	perceived	perceive	VERB
gp-329	49	6	ease	ease	NOUN
gp-329	49	7	of	of	ADP
gp-329	49	8	use	use	NOUN
gp-329	49	9	refers	refer	VERB
gp-329	49	10	to	to	ADP
gp-329	49	11	how	how	SCONJ
gp-329	49	12	consumers	consumer	NOUN
gp-329	49	13	or	or	CCONJ
gp-329	49	14	individuals	individual	NOUN
gp-329	49	15	view	view	VERB
gp-329	49	16	the	the	DET
gp-329	49	17	technology	technology	NOUN
gp-329	49	18	or	or	CCONJ
gp-329	49	19	system	system	NOUN
gp-329	49	20	adopted	adopt	VERB
gp-329	49	21	by	by	ADP
gp-329	49	22	a	a	DET
gp-329	49	23	company	company	NOUN
gp-329	49	24	.	.	PUNCT
gp-329	50	1	this	this	DET
gp-329	50	2	perception	perception	NOUN
gp-329	50	3	stems	stem	VERB
gp-329	50	4	from	from	ADP
gp-329	50	5	their	their	PRON
gp-329	50	6	beliefs	belief	NOUN
gp-329	50	7	and	and	CCONJ
gp-329	50	8	evaluations	evaluation	NOUN
gp-329	50	9	of	of	ADP
gp-329	50	10	the	the	DET
gp-329	50	11	time	time	NOUN
gp-329	50	12	,	,	PUNCT
gp-329	50	13	cost	cost	NOUN
gp-329	50	14	,	,	PUNCT
gp-329	50	15	or	or	CCONJ
gp-329	50	16	effort	effort	NOUN
gp-329	50	17	required	require	VERB
gp-329	50	18	by	by	ADP
gp-329	50	19	the	the	DET
gp-329	50	20	new	new	ADJ
gp-329	50	21	technology	technology	NOUN
gp-329	50	22	or	or	CCONJ
gp-329	50	23	system	system	NOUN
gp-329	50	24	.	.	PUNCT
gp-329	51	1	various	various	ADJ
gp-329	51	2	studies	study	NOUN
gp-329	51	3	indicate	indicate	VERB
gp-329	51	4	that	that	SCONJ
gp-329	51	5	this	this	DET
gp-329	51	6	technology	technology	NOUN
gp-329	51	7	is	be	AUX
gp-329	51	8	complex	complex	ADJ
gp-329	51	9	,	,	PUNCT
gp-329	51	10	requiring	require	VERB
gp-329	51	11	higher	high	ADJ
gp-329	51	12	technical	technical	ADJ
gp-329	51	13	skills	skill	NOUN
gp-329	51	14	and	and	CCONJ
gp-329	51	15	greater	great	ADJ
gp-329	51	16	implementation	implementation	NOUN
gp-329	51	17	effort	effort	NOUN
gp-329	51	18	for	for	ADP
gp-329	51	19	adoption	adoption	NOUN
gp-329	51	20	(	(	PUNCT
gp-329	51	21	perdana	perdana	PROPN
gp-329	51	22	et	et	PROPN
gp-329	51	23	al	al	PROPN
gp-329	51	24	.	.	PROPN
gp-329	51	25	,	,	PUNCT
gp-329	51	26	2022	2022	NUM
gp-329	51	27	)	)	PUNCT
gp-329	51	28	.	.	PUNCT
gp-329	52	1	some	some	DET
gp-329	52	2	people	people	NOUN
gp-329	52	3	may	may	AUX
gp-329	52	4	be	be	AUX
gp-329	52	5	hesitant	hesitant	ADJ
gp-329	52	6	about	about	ADP
gp-329	52	7	this	this	DET
gp-329	52	8	technology	technology	NOUN
gp-329	52	9	because	because	SCONJ
gp-329	52	10	it	it	PRON
gp-329	52	11	is	be	AUX
gp-329	52	12	still	still	ADV
gp-329	52	13	new	new	ADJ
gp-329	52	14	to	to	ADP
gp-329	52	15	them	they	PRON
gp-329	52	16	.	.	PUNCT
gp-329	53	1	users	user	NOUN
gp-329	53	2	may	may	AUX
gp-329	53	3	need	need	VERB
gp-329	53	4	a	a	DET
gp-329	53	5	long	long	ADJ
gp-329	53	6	time	time	NOUN
gp-329	53	7	to	to	PART
gp-329	53	8	learn	learn	VERB
gp-329	53	9	and	and	CCONJ
gp-329	53	10	implement	implement	VERB
gp-329	53	11	it	it	PRON
gp-329	53	12	.	.	PUNCT
gp-329	54	1	therefore	therefore	ADV
gp-329	54	2	,	,	PUNCT
gp-329	54	3	a	a	DET
gp-329	54	4	faster	fast	ADJ
gp-329	54	5	adoption	adoption	NOUN
gp-329	54	6	rate	rate	NOUN
gp-329	54	7	depends	depend	VERB
gp-329	54	8	on	on	ADP
gp-329	54	9	how	how	SCONJ
gp-329	54	10	easy	easy	ADJ
gp-329	54	11	the	the	DET
gp-329	54	12	technology	technology	NOUN
gp-329	54	13	is	be	AUX
gp-329	54	14	to	to	PART
gp-329	54	15	understand	understand	VERB
gp-329	54	16	and	and	CCONJ
gp-329	54	17	use	use	VERB
gp-329	54	18	(	(	PUNCT
gp-329	54	19	baiod	baiod	NOUN
gp-329	54	20	&	&	CCONJ
gp-329	54	21	husain	husain	PROPN
gp-329	54	22	,	,	PUNCT
gp-329	54	23	2024	2024	NUM
gp-329	54	24	)	)	PUNCT
gp-329	54	25	.	.	PUNCT
gp-329	55	1	h2	h2	NOUN
gp-329	55	2	:	:	PUNCT
gp-329	55	3	relative	relative	ADJ
gp-329	55	4	advantages	advantage	NOUN
gp-329	55	5	in	in	ADP
gp-329	55	6	the	the	DET
gp-329	55	7	use	use	NOUN
gp-329	55	8	of	of	ADP
gp-329	55	9	technology	technology	NOUN
gp-329	55	10	significantly	significantly	ADV
gp-329	55	11	influence	influence	VERB
gp-329	55	12	the	the	DET
gp-329	55	13	desire	desire	NOUN
gp-329	55	14	of	of	ADP
gp-329	55	15	tax	tax	NOUN
gp-329	55	16	consulting	consulting	NOUN
gp-329	55	17	firms	firm	NOUN
gp-329	55	18	to	to	PART
gp-329	55	19	implement	implement	VERB
gp-329	55	20	rpa	rpa	PROPN
gp-329	55	21	and	and	CCONJ
gp-329	55	22	ai	ai	VERB
gp-329	55	23	.	.	PUNCT
gp-329	56	1	according	accord	VERB
gp-329	56	2	to	to	ADP
gp-329	56	3	xu	xu	PROPN
gp-329	56	4	and	and	CCONJ
gp-329	56	5	zainal	zainal	ADJ
gp-329	56	6	(	(	PUNCT
gp-329	56	7	2025	2025	NUM
gp-329	56	8	)	)	PUNCT
gp-329	56	9	,	,	PUNCT
gp-329	56	10	relative	relative	ADJ
gp-329	56	11	advantage	advantage	NOUN
gp-329	56	12	is	be	AUX
gp-329	56	13	a	a	DET
gp-329	56	14	criterion	criterion	NOUN
gp-329	56	15	used	use	VERB
gp-329	56	16	to	to	PART
gp-329	56	17	compare	compare	VERB
gp-329	56	18	new	new	ADJ
gp-329	56	19	technologies	technology	NOUN
gp-329	56	20	with	with	ADP
gp-329	56	21	traditional	traditional	ADJ
gp-329	56	22	methods	method	NOUN
gp-329	56	23	or	or	CCONJ
gp-329	56	24	techniques	technique	NOUN
gp-329	56	25	.	.	PUNCT
gp-329	57	1	the	the	DET
gp-329	57	2	relative	relative	ADJ
gp-329	57	3	advantage	advantage	NOUN
gp-329	57	4	of	of	ADP
gp-329	57	5	digital	digital	ADJ
gp-329	57	6	technology	technology	NOUN
gp-329	57	7	can	can	AUX
gp-329	57	8	be	be	AUX
gp-329	57	9	seen	see	VERB
gp-329	57	10	in	in	ADP
gp-329	57	11	whether	whether	SCONJ
gp-329	57	12	the	the	DET
gp-329	57	13	technology	technology	NOUN
gp-329	57	14	can	can	AUX
gp-329	57	15	reduce	reduce	VERB
gp-329	57	16	operational	operational	ADJ
gp-329	57	17	responsibilities	responsibility	NOUN
gp-329	57	18	,	,	PUNCT
gp-329	57	19	increase	increase	VERB
gp-329	57	20	operational	operational	ADJ
gp-329	57	21	efficiency	efficiency	NOUN
gp-329	57	22	,	,	PUNCT
gp-329	57	23	and	and	CCONJ
gp-329	57	24	align	align	VERB
gp-329	57	25	with	with	ADP
gp-329	57	26	the	the	DET
gp-329	57	27	values	value	NOUN
gp-329	57	28	of	of	ADP
gp-329	57	29	its	its	PRON
gp-329	57	30	users	user	NOUN
gp-329	57	31	.	.	PUNCT
gp-329	58	1	according	accord	VERB
gp-329	58	2	to	to	ADP
gp-329	58	3	oh	oh	INTJ
gp-329	58	4	et	et	NOUN
gp-329	58	5	al	al	PROPN
gp-329	58	6	.	.	PROPN
gp-329	59	1	(	(	PUNCT
gp-329	59	2	2022	2022	NUM
gp-329	59	3	)	)	PUNCT
gp-329	59	4	and	and	CCONJ
gp-329	59	5	park	park	NOUN
gp-329	59	6	et	et	PROPN
gp-329	59	7	al	al	PROPN
gp-329	59	8	.	.	PROPN
gp-329	60	1	(	(	PUNCT
gp-329	60	2	2022	2022	NUM
gp-329	60	3	)	)	PUNCT
gp-329	60	4	,	,	PUNCT
gp-329	60	5	employees	employee	NOUN
gp-329	60	6	are	be	AUX
gp-329	60	7	more	more	ADV
gp-329	60	8	likely	likely	ADJ
gp-329	60	9	to	to	PART
gp-329	60	10	accept	accept	VERB
gp-329	60	11	changes	change	NOUN
gp-329	60	12	towards	towards	ADP
gp-329	60	13	digitalization	digitalization	NOUN
gp-329	60	14	if	if	SCONJ
gp-329	60	15	they	they	PRON
gp-329	60	16	perceive	perceive	VERB
gp-329	60	17	that	that	SCONJ
gp-329	60	18	these	these	DET
gp-329	60	19	new	new	ADJ
gp-329	60	20	technologies	technology	NOUN
gp-329	60	21	and	and	CCONJ
gp-329	60	22	processes	process	NOUN
gp-329	60	23	are	be	AUX
gp-329	60	24	more	more	ADV
gp-329	60	25	efficient	efficient	ADJ
gp-329	60	26	,	,	PUNCT
gp-329	60	27	effective	effective	ADJ
gp-329	60	28	,	,	PUNCT
gp-329	60	29	and	and	CCONJ
gp-329	60	30	provide	provide	VERB
gp-329	60	31	greater	great	ADJ
gp-329	60	32	benefits	benefit	NOUN
gp-329	60	33	compared	compare	VERB
gp-329	60	34	to	to	ADP
gp-329	60	35	existing	exist	VERB
gp-329	60	36	ones	one	NOUN
gp-329	60	37	.	.	PUNCT
gp-329	61	1	furthermore	furthermore	ADV
gp-329	61	2	,	,	PUNCT
gp-329	61	3	if	if	SCONJ
gp-329	61	4	employees	employee	NOUN
gp-329	61	5	perceive	perceive	VERB
gp-329	61	6	that	that	SCONJ
gp-329	61	7	digital	digital	ADJ
gp-329	61	8	technology	technology	NOUN
gp-329	61	9	can	can	AUX
gp-329	61	10	improve	improve	VERB
gp-329	61	11	their	their	PRON
gp-329	61	12	performance	performance	NOUN
gp-329	61	13	,	,	PUNCT
gp-329	61	14	productivity	productivity	NOUN
gp-329	61	15	,	,	PUNCT
gp-329	61	16	and	and	CCONJ
gp-329	61	17	competitiveness	competitiveness	NOUN
gp-329	61	18	,	,	PUNCT
gp-329	61	19	this	this	PRON
gp-329	61	20	tends	tend	VERB
gp-329	61	21	to	to	PART
gp-329	61	22	increase	increase	VERB
gp-329	61	23	their	their	PRON
gp-329	61	24	positive	positive	ADJ
gp-329	61	25	attitude	attitude	NOUN
gp-329	61	26	towards	towards	ADP
gp-329	61	27	the	the	DET
gp-329	61	28	change	change	NOUN
gp-329	61	29	.	.	PUNCT
gp-329	62	1	relative	relative	ADJ
gp-329	62	2	advantage	advantage	NOUN
gp-329	62	3	also	also	ADV
gp-329	62	4	influences	influence	VERB
gp-329	62	5	how	how	SCONJ
gp-329	62	6	people	people	NOUN
gp-329	62	7	perceive	perceive	VERB
gp-329	62	8	the	the	DET
gp-329	62	9	usefulness	usefulness	NOUN
gp-329	62	10	of	of	ADP
gp-329	62	11	new	new	ADJ
gp-329	62	12	technologies	technology	NOUN
gp-329	62	13	,	,	PUNCT
gp-329	62	14	which	which	PRON
gp-329	62	15	is	be	AUX
gp-329	62	16	a	a	DET
gp-329	62	17	strong	strong	ADJ
gp-329	62	18	factor	factor	NOUN
gp-329	62	19	in	in	ADP
gp-329	62	20	the	the	DET
gp-329	62	21	acceptance	acceptance	NOUN
gp-329	62	22	and	and	CCONJ
gp-329	62	23	adoption	adoption	NOUN
gp-329	62	24	of	of	ADP
gp-329	62	25	these	these	DET
gp-329	62	26	technologies	technology	NOUN
gp-329	62	27	(	(	PUNCT
gp-329	62	28	park	park	NOUN
gp-329	62	29	et	et	PROPN
gp-329	62	30	al	al	PROPN
gp-329	62	31	.	.	PROPN
gp-329	62	32	,	,	PUNCT
gp-329	62	33	2022	2022	NUM
gp-329	62	34	)	)	PUNCT
gp-329	62	35	.	.	PUNCT
gp-329	63	1	lutfi	lutfi	PROPN
gp-329	63	2	et	et	PROPN
gp-329	63	3	al	al	PROPN
gp-329	63	4	.	.	PROPN
gp-329	63	5	(	(	PUNCT
gp-329	63	6	2023	2023	NUM
gp-329	63	7	)	)	PUNCT
gp-329	63	8	,	,	PUNCT
gp-329	63	9	seshadrinathan	seshadrinathan	PROPN
gp-329	63	10	and	and	CCONJ
gp-329	63	11	chandra	chandra	PROPN
gp-329	63	12	(	(	PUNCT
gp-329	63	13	2021	2021	NUM
gp-329	63	14	)	)	PUNCT
gp-329	63	15	,	,	PUNCT
gp-329	63	16	and	and	CCONJ
gp-329	63	17	shetty	shetty	NOUN
gp-329	63	18	and	and	CCONJ
gp-329	63	19	panda	panda	NOUN
gp-329	63	20	(	(	PUNCT
gp-329	63	21	2023	2023	NUM
gp-329	63	22	)	)	PUNCT
gp-329	63	23	suggest	suggest	VERB
gp-329	63	24	that	that	SCONJ
gp-329	63	25	the	the	DET
gp-329	63	26	impact	impact	NOUN
gp-329	63	27	of	of	ADP
gp-329	63	28	relative	relative	ADJ
gp-329	63	29	advantage	advantage	NOUN
gp-329	63	30	on	on	ADP
gp-329	63	31	technology	technology	NOUN
gp-329	63	32	adoption	adoption	NOUN
gp-329	63	33	is	be	AUX
gp-329	63	34	an	an	DET
gp-329	63	35	important	important	ADJ
gp-329	63	36	factor	factor	NOUN
gp-329	63	37	that	that	PRON
gp-329	63	38	has	have	VERB
gp-329	63	39	a	a	DET
gp-329	63	40	positive	positive	ADJ
gp-329	63	41	relationship	relationship	NOUN
gp-329	63	42	with	with	ADP
gp-329	63	43	innovation	innovation	NOUN
gp-329	63	44	adoption	adoption	NOUN
gp-329	63	45	.	.	PUNCT
gp-329	64	1	h3	h3	NOUN
gp-329	64	2	:	:	PUNCT
gp-329	64	3	the	the	DET
gp-329	64	4	compatibility	compatibility	NOUN
gp-329	64	5	of	of	ADP
gp-329	64	6	using	use	VERB
gp-329	64	7	rpa	rpa	PROPN
gp-329	64	8	and	and	CCONJ
gp-329	64	9	ai	ai	VERB
gp-329	64	10	applications	application	NOUN
gp-329	64	11	with	with	ADP
gp-329	64	12	the	the	DET
gp-329	64	13	tax	tax	NOUN
gp-329	64	14	system	system	NOUN
gp-329	64	15	significantly	significantly	ADV
gp-329	64	16	influences	influence	VERB
gp-329	64	17	the	the	DET
gp-329	64	18	desire	desire	NOUN
gp-329	64	19	of	of	ADP
gp-329	64	20	tax	tax	NOUN
gp-329	64	21	consulting	consulting	NOUN
gp-329	64	22	companies	company	NOUN
gp-329	64	23	to	to	PART
gp-329	64	24	implement	implement	VERB
gp-329	64	25	rpa	rpa	PROPN
gp-329	64	26	and	and	CCONJ
gp-329	64	27	ai	ai	VERB
gp-329	65	1	.	.	PUNCT
gp-329	65	2	compatibility	compatibility	NOUN
gp-329	65	3	is	be	AUX
gp-329	65	4	a	a	DET
gp-329	65	5	key	key	ADJ
gp-329	65	6	determinant	determinant	NOUN
gp-329	65	7	of	of	ADP
gp-329	65	8	an	an	DET
gp-329	65	9	individual	individual	NOUN
gp-329	65	10	's	's	PART
gp-329	65	11	intention	intention	NOUN
gp-329	65	12	to	to	PART
gp-329	65	13	engage	engage	VERB
gp-329	65	14	in	in	ADP
gp-329	65	15	a	a	DET
gp-329	65	16	particular	particular	ADJ
gp-329	65	17	behavior	behavior	NOUN
gp-329	65	18	(	(	PUNCT
gp-329	65	19	nordhoff	nordhoff	NOUN
gp-329	65	20	et	et	PROPN
gp-329	65	21	al	al	PROPN
gp-329	65	22	.	.	PROPN
gp-329	65	23	,	,	PUNCT
gp-329	65	24	2021	2021	NUM
gp-329	65	25	)	)	PUNCT
gp-329	65	26	.	.	PUNCT
gp-329	66	1	according	accord	VERB
gp-329	66	2	to	to	ADP
gp-329	66	3	rogers	rogers	PROPN
gp-329	66	4	(	(	PUNCT
gp-329	66	5	2003	2003	NUM
gp-329	66	6	)	)	PUNCT
gp-329	66	7	,	,	PUNCT
gp-329	66	8	as	as	SCONJ
gp-329	66	9	noted	note	VERB
gp-329	66	10	by	by	ADP
gp-329	66	11	abubakari	abubakari	PROPN
gp-329	66	12	et	et	PROPN
gp-329	66	13	al	al	PROPN
gp-329	66	14	.	.	PROPN
gp-329	67	1	(	(	PUNCT
gp-329	67	2	2024	2024	NUM
gp-329	67	3	)	)	PUNCT
gp-329	67	4	,	,	PUNCT
gp-329	67	5	based	base	VERB
gp-329	67	6	on	on	ADP
gp-329	67	7	the	the	DET
gp-329	67	8	diffusion	diffusion	NOUN
gp-329	67	9	of	of	ADP
gp-329	67	10	innovation	innovation	NOUN
gp-329	67	11	theory	theory	NOUN
gp-329	67	12	,	,	PUNCT
gp-329	67	13	compatibility	compatibility	NOUN
gp-329	67	14	,	,	PUNCT
gp-329	67	15	as	as	SCONJ
gp-329	67	16	perceived	perceive	VERB
gp-329	67	17	by	by	ADP
gp-329	67	18	individuals	individual	NOUN
gp-329	67	19	in	in	ADP
gp-329	67	20	each	each	DET
gp-329	67	21	context	context	NOUN
gp-329	67	22	,	,	PUNCT
gp-329	67	23	is	be	AUX
gp-329	67	24	an	an	DET
gp-329	67	25	important	important	ADJ
gp-329	67	26	determinant	determinant	NOUN
gp-329	67	27	of	of	ADP
gp-329	67	28	digital	digital	ADJ
gp-329	67	29	technology	technology	NOUN
gp-329	67	30	adoption	adoption	NOUN
gp-329	67	31	.	.	PUNCT
gp-329	68	1	this	this	DET
gp-329	68	2	compatibility	compatibility	NOUN
gp-329	68	3	concept	concept	NOUN
gp-329	68	4	encompasses	encompass	VERB
gp-329	68	5	an	an	DET
gp-329	68	6	individual	individual	NOUN
gp-329	68	7	's	's	PART
gp-329	68	8	perception	perception	NOUN
gp-329	68	9	of	of	ADP
gp-329	68	10	whether	whether	SCONJ
gp-329	68	11	a	a	DET
gp-329	68	12	digital	digital	ADJ
gp-329	68	13	technology	technology	NOUN
gp-329	68	14	aligns	align	VERB
gp-329	68	15	with	with	ADP
gp-329	68	16	their	their	PRON
gp-329	68	17	needs	need	NOUN
gp-329	68	18	,	,	PUNCT
gp-329	68	19	experiences	experience	NOUN
gp-329	68	20	,	,	PUNCT
gp-329	68	21	and	and	CCONJ
gp-329	68	22	values	value	NOUN
gp-329	68	23	within	within	ADP
gp-329	68	24	a	a	DET
gp-329	68	25	given	give	VERB
gp-329	68	26	context	context	NOUN
gp-329	68	27	.	.	PUNCT
gp-329	69	1	according	accord	VERB
gp-329	69	2	to	to	ADP
gp-329	69	3	seethamraju	seethamraju	NOUN
gp-329	69	4	and	and	CCONJ
gp-329	69	5	hecimovic	hecimovic	ADJ
gp-329	69	6	(	(	PUNCT
gp-329	69	7	2023	2023	NUM
gp-329	69	8	)	)	PUNCT
gp-329	69	9	,	,	PUNCT
gp-329	69	10	the	the	DET
gp-329	69	11	lack	lack	NOUN
gp-329	69	12	of	of	ADP
gp-329	69	13	equipment	equipment	NOUN
gp-329	69	14	compatibility	compatibility	NOUN
gp-329	69	15	currently	currently	ADV
gp-329	69	16	hinders	hinder	VERB
gp-329	69	17	the	the	DET
gp-329	69	18	adoption	adoption	NOUN
gp-329	69	19	of	of	ADP
gp-329	69	20	ai	ai	PROPN
gp-329	69	21	technology	technology	NOUN
gp-329	69	22	,	,	PUNCT
gp-329	69	23	particularly	particularly	ADV
gp-329	69	24	as	as	SCONJ
gp-329	69	25	it	it	PRON
gp-329	69	26	is	be	AUX
gp-329	69	27	still	still	ADV
gp-329	69	28	in	in	ADP
gp-329	69	29	its	its	PRON
gp-329	69	30	early	early	ADJ
gp-329	69	31	stages	stage	NOUN
gp-329	69	32	of	of	ADP
gp-329	69	33	development	development	NOUN
gp-329	69	34	.	.	PUNCT
gp-329	70	1	h4	h4	NOUN
gp-329	70	2	:	:	PUNCT
gp-329	70	3	the	the	DET
gp-329	70	4	maturity	maturity	NOUN
gp-329	70	5	of	of	ADP
gp-329	70	6	rpa	rpa	PROPN
gp-329	70	7	and	and	CCONJ
gp-329	70	8	ai	ai	VERB
gp-329	70	9	device	device	NOUN
gp-329	70	10	applications	application	NOUN
gp-329	70	11	with	with	ADP
gp-329	70	12	the	the	DET
gp-329	70	13	tax	tax	NOUN
gp-329	70	14	system	system	NOUN
gp-329	70	15	significantly	significantly	ADV
gp-329	70	16	influences	influence	VERB
gp-329	70	17	the	the	DET
gp-329	70	18	desire	desire	NOUN
gp-329	70	19	of	of	ADP
gp-329	70	20	tax	tax	NOUN
gp-329	70	21	consulting	consulting	NOUN
gp-329	70	22	companies	company	NOUN
gp-329	70	23	to	to	PART
gp-329	70	24	implement	implement	VERB
gp-329	70	25	rpa	rpa	PROPN
gp-329	70	26	and	and	CCONJ
gp-329	70	27	ai	ai	VERB
gp-329	70	28	.	.	PUNCT
gp-329	71	1	according	accord	VERB
gp-329	71	2	to	to	ADP
gp-329	71	3	factors	factor	NOUN
gp-329	71	4	that	that	PRON
gp-329	71	5	influence	influence	NOUN
gp-329	71	6	companies	company	NOUN
gp-329	71	7	to	to	PART
gp-329	71	8	implement	implement	VERB
gp-329	71	9	the	the	DET
gp-329	71	10	use	use	NOUN
gp-329	71	11	of	of	ADP
gp-329	71	12	rpa	rpa	PROPN
gp-329	71	13	and	and	CCONJ
gp-329	71	14	ai	ai	VERB
gp-329	71	15	in	in	ADP
gp-329	71	16	tax	tax	NOUN
gp-329	71	17	consulting	consulting	NOUN
gp-329	71	18	service	service	NOUN
gp-329	71	19	companies	company	NOUN
gp-329	71	20	in	in	ADP
gp-329	71	21	indonesia	indonesia	PROPN
gp-329	71	22	1391	1391	NUM
gp-329	71	23	weritz	weritz	PROPN
gp-329	71	24	et	et	PROPN
gp-329	71	25	al	al	PROPN
gp-329	71	26	.	.	PROPN
gp-329	72	1	(	(	PUNCT
gp-329	72	2	2020	2020	NUM
gp-329	72	3	)	)	PUNCT
gp-329	72	4	,	,	PUNCT
gp-329	72	5	adapting	adapt	VERB
gp-329	72	6	to	to	ADP
gp-329	72	7	rapid	rapid	ADJ
gp-329	72	8	and	and	CCONJ
gp-329	72	9	continuous	continuous	ADJ
gp-329	72	10	changes	change	NOUN
gp-329	72	11	in	in	ADP
gp-329	72	12	the	the	DET
gp-329	72	13	digital	digital	ADJ
gp-329	72	14	and	and	CCONJ
gp-329	72	15	business	business	NOUN
gp-329	72	16	environment	environment	NOUN
gp-329	72	17	and	and	CCONJ
gp-329	72	18	achieving	achieve	VERB
gp-329	72	19	digital	digital	ADJ
gp-329	72	20	maturity	maturity	NOUN
gp-329	72	21	requires	require	VERB
gp-329	72	22	a	a	DET
gp-329	72	23	gradual	gradual	ADJ
gp-329	72	24	development	development	NOUN
gp-329	72	25	of	of	ADP
gp-329	72	26	capabilities	capability	NOUN
gp-329	72	27	or	or	CCONJ
gp-329	72	28	the	the	DET
gp-329	72	29	achievement	achievement	NOUN
gp-329	72	30	of	of	ADP
gp-329	72	31	objectives	objective	NOUN
gp-329	72	32	from	from	ADP
gp-329	72	33	the	the	DET
gp-329	72	34	initial	initial	ADJ
gp-329	72	35	stage	stage	NOUN
gp-329	72	36	to	to	ADP
gp-329	72	37	the	the	DET
gp-329	72	38	desired	desire	VERB
gp-329	72	39	end	end	NOUN
gp-329	72	40	stage	stage	NOUN
gp-329	72	41	.	.	PUNCT
gp-329	73	1	this	this	PRON
gp-329	73	2	requires	require	VERB
gp-329	73	3	active	active	ADJ
gp-329	73	4	implementation	implementation	NOUN
gp-329	73	5	of	of	ADP
gp-329	73	6	the	the	DET
gp-329	73	7	digital	digital	ADJ
gp-329	73	8	transformation	transformation	NOUN
gp-329	73	9	process	process	NOUN
gp-329	73	10	with	with	ADP
gp-329	73	11	application	application	NOUN
gp-329	73	12	maturity	maturity	NOUN
gp-329	73	13	and	and	CCONJ
gp-329	73	14	continuous	continuous	ADJ
gp-329	73	15	adjustment	adjustment	NOUN
gp-329	73	16	(	(	PUNCT
gp-329	73	17	kane	kane	PROPN
gp-329	73	18	et	et	PROPN
gp-329	73	19	al	al	PROPN
gp-329	73	20	.	.	PROPN
gp-329	73	21	,	,	PUNCT
gp-329	73	22	2017	2017	NUM
gp-329	73	23	,	,	PUNCT
gp-329	73	24	in	in	ADP
gp-329	73	25	ladu	ladu	NOUN
gp-329	73	26	et	et	PROPN
gp-329	73	27	al	al	PROPN
gp-329	73	28	.	.	PROPN
gp-329	73	29	,	,	PUNCT
gp-329	73	30	2024	2024	NUM
gp-329	73	31	)	)	PUNCT
gp-329	73	32	.	.	PUNCT
gp-329	74	1	pre	pre	VERB
gp-329	74	2	-	-	ADJ
gp-329	74	3	defined	define	VERB
gp-329	74	4	measures	measure	NOUN
gp-329	74	5	and	and	CCONJ
gp-329	74	6	associated	associated	ADJ
gp-329	74	7	criteria	criterion	NOUN
gp-329	74	8	describe	describe	VERB
gp-329	74	9	the	the	DET
gp-329	74	10	essential	essential	ADJ
gp-329	74	11	elements	element	NOUN
gp-329	74	12	of	of	ADP
gp-329	74	13	an	an	DET
gp-329	74	14	application	application	NOUN
gp-329	74	15	's	's	PART
gp-329	74	16	maturity	maturity	NOUN
gp-329	74	17	,	,	PUNCT
gp-329	74	18	including	include	VERB
gp-329	74	19	key	key	ADJ
gp-329	74	20	success	success	NOUN
gp-329	74	21	factors	factor	NOUN
gp-329	74	22	,	,	PUNCT
gp-329	74	23	capabilities	capability	NOUN
gp-329	74	24	,	,	PUNCT
gp-329	74	25	resources	resource	NOUN
gp-329	74	26	,	,	PUNCT
gp-329	74	27	and	and	CCONJ
gp-329	74	28	areas	area	NOUN
gp-329	74	29	of	of	ADP
gp-329	74	30	action	action	NOUN
gp-329	74	31	(	(	PUNCT
gp-329	74	32	ladu	ladu	NOUN
gp-329	74	33	et	et	PROPN
gp-329	74	34	al	al	PROPN
gp-329	74	35	.	.	PROPN
gp-329	74	36	,	,	PUNCT
gp-329	74	37	2024	2024	NUM
gp-329	74	38	)	)	PUNCT
gp-329	74	39	.	.	PUNCT
gp-329	75	1	h5	h5	PROPN
gp-329	75	2	:	:	PUNCT
gp-329	75	3	top	top	ADJ
gp-329	75	4	management	management	NOUN
gp-329	75	5	commitment	commitment	NOUN
gp-329	75	6	in	in	ADP
gp-329	75	7	an	an	DET
gp-329	75	8	organization	organization	NOUN
gp-329	75	9	significantly	significantly	ADV
gp-329	75	10	influences	influence	VERB
gp-329	75	11	the	the	DET
gp-329	75	12	desire	desire	NOUN
gp-329	75	13	of	of	ADP
gp-329	75	14	tax	tax	NOUN
gp-329	75	15	consulting	consulting	NOUN
gp-329	75	16	firms	firm	NOUN
gp-329	75	17	to	to	PART
gp-329	75	18	implement	implement	VERB
gp-329	75	19	rpa	rpa	PROPN
gp-329	75	20	and	and	CCONJ
gp-329	75	21	ai	ai	VERB
gp-329	75	22	.	.	PUNCT
gp-329	76	1	according	accord	VERB
gp-329	76	2	to	to	ADP
gp-329	76	3	tarigan	tarigan	PROPN
gp-329	76	4	et	et	PROPN
gp-329	76	5	al	al	PROPN
gp-329	76	6	.	.	PROPN
gp-329	77	1	(	(	PUNCT
gp-329	77	2	2020	2020	NUM
gp-329	77	3	)	)	PUNCT
gp-329	77	4	,	,	PUNCT
gp-329	77	5	top	top	ADJ
gp-329	77	6	-	-	PUNCT
gp-329	77	7	level	level	NOUN
gp-329	77	8	management	management	NOUN
gp-329	77	9	support	support	NOUN
gp-329	77	10	is	be	AUX
gp-329	77	11	crucial	crucial	ADJ
gp-329	77	12	for	for	ADP
gp-329	77	13	establishing	establish	VERB
gp-329	77	14	company	company	NOUN
gp-329	77	15	goals	goal	NOUN
gp-329	77	16	,	,	PUNCT
gp-329	77	17	which	which	PRON
gp-329	77	18	is	be	AUX
gp-329	77	19	reflected	reflect	VERB
gp-329	77	20	in	in	ADP
gp-329	77	21	the	the	DET
gp-329	77	22	decisions	decision	NOUN
gp-329	77	23	and	and	CCONJ
gp-329	77	24	actions	action	NOUN
gp-329	77	25	implemented	implement	VERB
gp-329	77	26	.	.	PUNCT
gp-329	78	1	management	management	NOUN
gp-329	78	2	support	support	NOUN
gp-329	78	3	or	or	CCONJ
gp-329	78	4	commitment	commitment	NOUN
gp-329	78	5	is	be	AUX
gp-329	78	6	the	the	DET
gp-329	78	7	extent	extent	NOUN
gp-329	78	8	to	to	PART
gp-329	78	9	which	which	PRON
gp-329	78	10	company	company	NOUN
gp-329	78	11	management	management	NOUN
gp-329	78	12	invests	invest	NOUN
gp-329	78	13	in	in	ADP
gp-329	78	14	technological	technological	ADJ
gp-329	78	15	innovation	innovation	NOUN
gp-329	78	16	(	(	PUNCT
gp-329	78	17	baiod	baiod	NOUN
gp-329	78	18	&	&	CCONJ
gp-329	78	19	husain	husain	PROPN
gp-329	78	20	,	,	PUNCT
gp-329	78	21	2024	2024	NUM
gp-329	78	22	)	)	PUNCT
gp-329	78	23	.	.	PUNCT
gp-329	79	1	this	this	DET
gp-329	79	2	support	support	NOUN
gp-329	79	3	is	be	AUX
gp-329	79	4	one	one	NUM
gp-329	79	5	of	of	ADP
gp-329	79	6	the	the	DET
gp-329	79	7	best	good	ADJ
gp-329	79	8	indicators	indicator	NOUN
gp-329	79	9	of	of	ADP
gp-329	79	10	an	an	DET
gp-329	79	11	organization	organization	NOUN
gp-329	79	12	's	's	PART
gp-329	79	13	adoption	adoption	NOUN
gp-329	79	14	of	of	ADP
gp-329	79	15	new	new	ADJ
gp-329	79	16	technology	technology	NOUN
gp-329	79	17	(	(	PUNCT
gp-329	79	18	lutfi	lutfi	PROPN
gp-329	79	19	et	et	PROPN
gp-329	79	20	al	al	PROPN
gp-329	79	21	.	.	PROPN
gp-329	79	22	,	,	PUNCT
gp-329	79	23	2023	2023	NUM
gp-329	79	24	;	;	PUNCT
gp-329	79	25	shetty	shetty	PROPN
gp-329	79	26	&	&	CCONJ
gp-329	79	27	panda	panda	NOUN
gp-329	79	28	,	,	PUNCT
gp-329	79	29	2023	2023	NUM
gp-329	79	30	)	)	PUNCT
gp-329	79	31	.	.	PUNCT
gp-329	80	1	top	top	ADJ
gp-329	80	2	-	-	PUNCT
gp-329	80	3	level	level	NOUN
gp-329	80	4	management	management	NOUN
gp-329	80	5	support	support	NOUN
gp-329	80	6	encompasses	encompass	VERB
gp-329	80	7	the	the	DET
gp-329	80	8	extent	extent	NOUN
gp-329	80	9	to	to	PART
gp-329	80	10	which	which	PRON
gp-329	80	11	management	management	NOUN
gp-329	80	12	supports	support	VERB
gp-329	80	13	the	the	DET
gp-329	80	14	team	team	NOUN
gp-329	80	15	as	as	ADP
gp-329	80	16	a	a	DET
gp-329	80	17	whole	whole	NOUN
gp-329	80	18	and	and	CCONJ
gp-329	80	19	helps	help	VERB
gp-329	80	20	resolve	resolve	VERB
gp-329	80	21	issues	issue	NOUN
gp-329	80	22	within	within	ADP
gp-329	80	23	the	the	DET
gp-329	80	24	given	give	VERB
gp-329	80	25	timeframe	timeframe	NOUN
gp-329	80	26	.	.	PUNCT
gp-329	81	1	this	this	DET
gp-329	81	2	term	term	NOUN
gp-329	81	3	refers	refer	VERB
gp-329	81	4	to	to	ADP
gp-329	81	5	the	the	DET
gp-329	81	6	extent	extent	NOUN
gp-329	81	7	to	to	PART
gp-329	81	8	which	which	PRON
gp-329	81	9	management	management	NOUN
gp-329	81	10	supports	support	VERB
gp-329	81	11	the	the	DET
gp-329	81	12	adoption	adoption	NOUN
gp-329	81	13	of	of	ADP
gp-329	81	14	new	new	ADJ
gp-329	81	15	technology	technology	NOUN
gp-329	81	16	(	(	PUNCT
gp-329	81	17	akel	akel	PROPN
gp-329	81	18	&	&	CCONJ
gp-329	81	19	ibrahim	ibrahim	PROPN
gp-329	81	20	,	,	PUNCT
gp-329	81	21	2020	2020	NUM
gp-329	81	22	)	)	PUNCT
gp-329	81	23	.	.	PUNCT
gp-329	82	1	h6	h6	NOUN
gp-329	82	2	:	:	PUNCT
gp-329	82	3	employee	employee	NOUN
gp-329	82	4	trust	trust	NOUN
gp-329	82	5	in	in	ADP
gp-329	82	6	technology	technology	NOUN
gp-329	82	7	within	within	ADP
gp-329	82	8	an	an	DET
gp-329	82	9	organization	organization	NOUN
gp-329	82	10	significantly	significantly	ADV
gp-329	82	11	influences	influence	VERB
gp-329	82	12	the	the	DET
gp-329	82	13	desire	desire	NOUN
gp-329	82	14	of	of	ADP
gp-329	82	15	tax	tax	NOUN
gp-329	82	16	consulting	consulting	NOUN
gp-329	82	17	firms	firm	NOUN
gp-329	82	18	to	to	PART
gp-329	82	19	implement	implement	VERB
gp-329	82	20	rpa	rpa	PROPN
gp-329	82	21	and	and	CCONJ
gp-329	82	22	ai	ai	VERB
gp-329	82	23	.	.	PUNCT
gp-329	83	1	according	accord	VERB
gp-329	83	2	to	to	ADP
gp-329	83	3	seethamraju	seethamraju	NOUN
gp-329	83	4	and	and	CCONJ
gp-329	83	5	hecimovic	hecimovic	ADJ
gp-329	83	6	(	(	PUNCT
gp-329	83	7	2023	2023	NUM
gp-329	83	8	)	)	PUNCT
gp-329	83	9	,	,	PUNCT
gp-329	83	10	employee	employee	NOUN
gp-329	83	11	distrust	distrust	NOUN
gp-329	83	12	of	of	ADP
gp-329	83	13	ai	ai	PROPN
gp-329	83	14	devices	device	NOUN
gp-329	83	15	is	be	AUX
gp-329	83	16	another	another	DET
gp-329	83	17	factor	factor	NOUN
gp-329	83	18	hindering	hinder	VERB
gp-329	83	19	technology	technology	NOUN
gp-329	83	20	adoption	adoption	NOUN
gp-329	83	21	.	.	PUNCT
gp-329	84	1	ai	ai	VERB
gp-329	84	2	technology	technology	NOUN
gp-329	84	3	can	can	AUX
gp-329	84	4	increase	increase	VERB
gp-329	84	5	employee	employee	NOUN
gp-329	84	6	authority	authority	NOUN
gp-329	84	7	by	by	ADP
gp-329	84	8	providing	provide	VERB
gp-329	84	9	more	more	ADJ
gp-329	84	10	control	control	NOUN
gp-329	84	11	over	over	ADP
gp-329	84	12	their	their	PRON
gp-329	84	13	tasks	task	NOUN
gp-329	84	14	and	and	CCONJ
gp-329	84	15	work	work	NOUN
gp-329	84	16	methods	method	NOUN
gp-329	84	17	.	.	PUNCT
gp-329	85	1	this	this	DET
gp-329	85	2	sense	sense	NOUN
gp-329	85	3	of	of	ADP
gp-329	85	4	empowerment	empowerment	NOUN
gp-329	85	5	increases	increase	VERB
gp-329	85	6	employee	employee	NOUN
gp-329	85	7	job	job	NOUN
gp-329	85	8	satisfaction	satisfaction	NOUN
gp-329	85	9	and	and	CCONJ
gp-329	85	10	motivation	motivation	NOUN
gp-329	85	11	(	(	PUNCT
gp-329	85	12	lin	lin	PROPN
gp-329	85	13	,	,	PUNCT
gp-329	85	14	2023	2023	NUM
gp-329	85	15	)	)	PUNCT
gp-329	85	16	.	.	PUNCT
gp-329	86	1	by	by	ADP
gp-329	86	2	minimizing	minimize	VERB
gp-329	86	3	the	the	DET
gp-329	86	4	need	need	NOUN
gp-329	86	5	for	for	ADP
gp-329	86	6	constant	constant	ADJ
gp-329	86	7	supervision	supervision	NOUN
gp-329	86	8	and	and	CCONJ
gp-329	86	9	creating	create	VERB
gp-329	86	10	a	a	DET
gp-329	86	11	more	more	ADV
gp-329	86	12	autonomous	autonomous	ADJ
gp-329	86	13	work	work	NOUN
gp-329	86	14	environment	environment	NOUN
gp-329	86	15	,	,	PUNCT
gp-329	86	16	ai	ai	VERB
gp-329	86	17	fosters	foster	NOUN
gp-329	86	18	trust	trust	NOUN
gp-329	86	19	and	and	CCONJ
gp-329	86	20	a	a	DET
gp-329	86	21	sense	sense	NOUN
gp-329	86	22	of	of	ADP
gp-329	86	23	responsibility	responsibility	NOUN
gp-329	86	24	among	among	ADP
gp-329	86	25	employees	employee	NOUN
gp-329	86	26	(	(	PUNCT
gp-329	86	27	adityaksa	adityaksa	PROPN
gp-329	86	28	&	&	CCONJ
gp-329	86	29	suyoso	suyoso	PROPN
gp-329	86	30	,	,	PUNCT
gp-329	86	31	2025	2025	NUM
gp-329	86	32	)	)	PUNCT
gp-329	86	33	.	.	PUNCT
gp-329	87	1	however	however	ADV
gp-329	87	2	,	,	PUNCT
gp-329	87	3	technological	technological	ADJ
gp-329	87	4	limitations	limitation	NOUN
gp-329	87	5	significantly	significantly	ADV
gp-329	87	6	contribute	contribute	VERB
gp-329	87	7	to	to	ADP
gp-329	87	8	employee	employee	NOUN
gp-329	87	9	distrust	distrust	NOUN
gp-329	87	10	of	of	ADP
gp-329	87	11	new	new	ADJ
gp-329	87	12	systems	system	NOUN
gp-329	87	13	.	.	PUNCT
gp-329	88	1	this	this	PRON
gp-329	88	2	increases	increase	VERB
gp-329	88	3	user	user	NOUN
gp-329	88	4	stress	stress	NOUN
gp-329	88	5	and	and	CCONJ
gp-329	88	6	resistance	resistance	NOUN
gp-329	88	7	to	to	PART
gp-329	88	8	change	change	VERB
gp-329	88	9	,	,	PUNCT
gp-329	88	10	leading	lead	VERB
gp-329	88	11	to	to	ADP
gp-329	88	12	a	a	DET
gp-329	88	13	reluctance	reluctance	NOUN
gp-329	88	14	to	to	PART
gp-329	88	15	learn	learn	VERB
gp-329	88	16	how	how	SCONJ
gp-329	88	17	to	to	PART
gp-329	88	18	use	use	VERB
gp-329	88	19	new	new	ADJ
gp-329	88	20	technological	technological	ADJ
gp-329	88	21	solutions	solution	NOUN
gp-329	88	22	while	while	SCONJ
gp-329	88	23	clinging	cling	VERB
gp-329	88	24	to	to	ADP
gp-329	88	25	existing	exist	VERB
gp-329	88	26	ones	one	NOUN
gp-329	88	27	(	(	PUNCT
gp-329	88	28	valtonen	valtonen	NOUN
gp-329	88	29	&	&	CCONJ
gp-329	88	30	holopainen	holopainen	NOUN
gp-329	88	31	,	,	PUNCT
gp-329	88	32	2025	2025	NUM
gp-329	88	33	)	)	PUNCT
gp-329	88	34	.	.	PUNCT
gp-329	89	1	h7	h7	PROPN
gp-329	89	2	:	:	PUNCT
gp-329	89	3	client	client	NOUN
gp-329	89	4	concerns	concern	NOUN
gp-329	89	5	regarding	regard	VERB
gp-329	89	6	data	datum	NOUN
gp-329	89	7	privacy	privacy	NOUN
gp-329	89	8	significantly	significantly	ADV
gp-329	89	9	influence	influence	VERB
gp-329	89	10	the	the	DET
gp-329	89	11	desire	desire	NOUN
gp-329	89	12	of	of	ADP
gp-329	89	13	tax	tax	NOUN
gp-329	89	14	consulting	consulting	NOUN
gp-329	89	15	firms	firm	NOUN
gp-329	89	16	to	to	PART
gp-329	89	17	implement	implement	VERB
gp-329	89	18	rpa	rpa	PROPN
gp-329	89	19	and	and	CCONJ
gp-329	89	20	ai	ai	VERB
gp-329	89	21	.	.	PROPN
gp-329	90	1	privacy	privacy	NOUN
gp-329	90	2	in	in	ADP
gp-329	90	3	ai	ai	PROPN
gp-329	90	4	means	mean	NOUN
gp-329	90	5	protecting	protect	VERB
gp-329	90	6	confidential	confidential	ADJ
gp-329	90	7	information	information	NOUN
gp-329	90	8	,	,	PUNCT
gp-329	90	9	obtaining	obtain	VERB
gp-329	90	10	permission	permission	NOUN
gp-329	90	11	to	to	PART
gp-329	90	12	access	access	VERB
gp-329	90	13	data	datum	NOUN
gp-329	90	14	,	,	PUNCT
gp-329	90	15	ensuring	ensure	VERB
gp-329	90	16	ai	ai	NOUN
gp-329	90	17	models	model	NOUN
gp-329	90	18	do	do	AUX
gp-329	90	19	not	not	PART
gp-329	90	20	leak	leak	VERB
gp-329	90	21	protected	protect	VERB
gp-329	90	22	data	datum	NOUN
gp-329	90	23	,	,	PUNCT
gp-329	90	24	using	use	VERB
gp-329	90	25	models	model	NOUN
gp-329	90	26	ethically	ethically	ADV
gp-329	90	27	,	,	PUNCT
gp-329	90	28	and	and	CCONJ
gp-329	90	29	complying	comply	VERB
gp-329	90	30	with	with	ADP
gp-329	90	31	global	global	ADJ
gp-329	90	32	laws	law	NOUN
gp-329	90	33	that	that	PRON
gp-329	90	34	not	not	PART
gp-329	90	35	only	only	ADV
gp-329	90	36	recommend	recommend	VERB
gp-329	90	37	but	but	CCONJ
gp-329	90	38	also	also	ADV
gp-329	90	39	require	require	VERB
gp-329	90	40	maintaining	maintain	VERB
gp-329	90	41	privacy	privacy	NOUN
gp-329	90	42	(	(	PUNCT
gp-329	90	43	ammanath	ammanath	NOUN
gp-329	90	44	,	,	PUNCT
gp-329	90	45	2022	2022	NUM
gp-329	90	46	,	,	PUNCT
gp-329	90	47	p.	p.	NOUN
gp-329	90	48	128	128	NUM
gp-329	90	49	)	)	PUNCT
gp-329	90	50	.	.	PUNCT
gp-329	91	1	according	accord	VERB
gp-329	91	2	to	to	ADP
gp-329	91	3	kokina	kokina	PROPN
gp-329	91	4	et	et	PROPN
gp-329	91	5	al	al	PROPN
gp-329	91	6	.	.	PROPN
gp-329	91	7	(	(	PUNCT
gp-329	91	8	2025	2025	NUM
gp-329	91	9	)	)	PUNCT
gp-329	91	10	,	,	PUNCT
gp-329	91	11	companies	company	NOUN
gp-329	91	12	must	must	AUX
gp-329	91	13	maintain	maintain	VERB
gp-329	91	14	the	the	DET
gp-329	91	15	confidentiality	confidentiality	NOUN
gp-329	91	16	of	of	ADP
gp-329	91	17	client	client	NOUN
gp-329	91	18	data	datum	NOUN
gp-329	91	19	and	and	CCONJ
gp-329	91	20	build	build	VERB
gp-329	91	21	trust	trust	NOUN
gp-329	91	22	with	with	ADP
gp-329	91	23	them	they	PRON
gp-329	91	24	.	.	PUNCT
gp-329	92	1	companies	company	NOUN
gp-329	92	2	must	must	AUX
gp-329	92	3	be	be	AUX
gp-329	92	4	transparent	transparent	ADJ
gp-329	92	5	about	about	ADP
gp-329	92	6	data	datum	NOUN
gp-329	92	7	use	use	NOUN
gp-329	92	8	and	and	CCONJ
gp-329	92	9	demonstrate	demonstrate	VERB
gp-329	92	10	good	good	ADJ
gp-329	92	11	governance	governance	NOUN
gp-329	92	12	to	to	PART
gp-329	92	13	convince	convince	VERB
gp-329	92	14	clients	client	NOUN
gp-329	92	15	to	to	PART
gp-329	92	16	share	share	VERB
gp-329	92	17	more	more	ADJ
gp-329	92	18	data	datum	NOUN
gp-329	92	19	.	.	PUNCT
gp-329	93	1	according	accord	VERB
gp-329	93	2	to	to	ADP
gp-329	93	3	leroux	leroux	NOUN
gp-329	93	4	and	and	CCONJ
gp-329	93	5	pupion	pupion	NOUN
gp-329	93	6	(	(	PUNCT
gp-329	93	7	2022	2022	NUM
gp-329	93	8	)	)	PUNCT
gp-329	93	9	,	,	PUNCT
gp-329	93	10	client	client	NOUN
gp-329	93	11	concerns	concern	NOUN
gp-329	93	12	about	about	ADP
gp-329	93	13	privacy	privacy	NOUN
gp-329	93	14	can	can	AUX
gp-329	93	15	be	be	AUX
gp-329	93	16	significantly	significantly	ADV
gp-329	93	17	reduced	reduce	VERB
gp-329	93	18	by	by	ADP
gp-329	93	19	demonstrating	demonstrate	VERB
gp-329	93	20	compliance	compliance	NOUN
gp-329	93	21	with	with	ADP
gp-329	93	22	regulations	regulation	NOUN
gp-329	93	23	,	,	PUNCT
gp-329	93	24	such	such	ADJ
gp-329	93	25	as	as	ADP
gp-329	93	26	the	the	DET
gp-329	93	27	general	general	ADJ
gp-329	93	28	data	data	PROPN
gp-329	93	29	protection	protection	NOUN
gp-329	93	30	regulation	regulation	NOUN
gp-329	93	31	(	(	PUNCT
gp-329	93	32	gdpr	gdpr	NOUN
gp-329	93	33	)	)	PUNCT
gp-329	93	34	.	.	PUNCT
gp-329	94	1	h8	h8	PROPN
gp-329	94	2	:	:	PUNCT
gp-329	94	3	client	client	NOUN
gp-329	94	4	readiness	readiness	NOUN
gp-329	94	5	regarding	regard	VERB
gp-329	94	6	the	the	DET
gp-329	94	7	use	use	NOUN
gp-329	94	8	of	of	ADP
gp-329	94	9	technology	technology	NOUN
gp-329	94	10	will	will	AUX
gp-329	94	11	significantly	significantly	ADV
gp-329	94	12	influence	influence	VERB
gp-329	94	13	the	the	DET
gp-329	94	14	desire	desire	NOUN
gp-329	94	15	of	of	ADP
gp-329	94	16	tax	tax	NOUN
gp-329	94	17	consulting	consulting	NOUN
gp-329	94	18	firms	firm	NOUN
gp-329	94	19	to	to	PART
gp-329	94	20	implement	implement	VERB
gp-329	94	21	rpa	rpa	PROPN
gp-329	94	22	and	and	CCONJ
gp-329	94	23	ai	ai	VERB
gp-329	94	24	.	.	PUNCT
gp-329	95	1	according	accord	VERB
gp-329	95	2	to	to	ADP
gp-329	95	3	meuter	meuter	PROPN
gp-329	95	4	et	et	PROPN
gp-329	95	5	al	al	PROPN
gp-329	95	6	.	.	PROPN
gp-329	96	1	(	(	PUNCT
gp-329	96	2	2005	2005	NUM
gp-329	96	3	)	)	PUNCT
gp-329	96	4	in	in	ADP
gp-329	96	5	shim	shim	NOUN
gp-329	96	6	et	et	PROPN
gp-329	96	7	al	al	PROPN
gp-329	96	8	.	.	PROPN
gp-329	97	1	(	(	PUNCT
gp-329	97	2	2020	2020	NUM
gp-329	97	3	)	)	PUNCT
gp-329	97	4	,	,	PUNCT
gp-329	97	5	consumer	consumer	NOUN
gp-329	97	6	/	/	SYM
gp-329	97	7	client	client	NOUN
gp-329	97	8	readiness	readiness	NOUN
gp-329	97	9	includes	include	VERB
gp-329	97	10	role	role	NOUN
gp-329	97	11	clarity	clarity	NOUN
gp-329	97	12	,	,	PUNCT
gp-329	97	13	motivation	motivation	NOUN
gp-329	97	14	,	,	PUNCT
gp-329	97	15	and	and	CCONJ
gp-329	97	16	capability	capability	NOUN
gp-329	97	17	.	.	PUNCT
gp-329	98	1	role	role	NOUN
gp-329	98	2	clarity	clarity	NOUN
gp-329	98	3	factors	factor	NOUN
gp-329	98	4	that	that	PRON
gp-329	98	5	influence	influence	NOUN
gp-329	98	6	companies	company	NOUN
gp-329	98	7	to	to	PART
gp-329	98	8	implement	implement	VERB
gp-329	98	9	the	the	DET
gp-329	98	10	use	use	NOUN
gp-329	98	11	of	of	ADP
gp-329	98	12	rpa	rpa	PROPN
gp-329	98	13	and	and	CCONJ
gp-329	98	14	ai	ai	VERB
gp-329	98	15	in	in	ADP
gp-329	98	16	tax	tax	NOUN
gp-329	98	17	consulting	consulting	NOUN
gp-329	98	18	service	service	NOUN
gp-329	98	19	companies	company	NOUN
gp-329	98	20	in	in	ADP
gp-329	98	21	indonesia	indonesia	PROPN
gp-329	98	22	1392	1392	NUM
gp-329	98	23	here	here	ADV
gp-329	98	24	is	be	AUX
gp-329	98	25	defined	define	VERB
gp-329	98	26	as	as	ADP
gp-329	98	27	the	the	DET
gp-329	98	28	consumer	consumer	NOUN
gp-329	98	29	's	's	PART
gp-329	98	30	knowledge	knowledge	NOUN
gp-329	98	31	and	and	CCONJ
gp-329	98	32	understanding	understanding	NOUN
gp-329	98	33	of	of	ADP
gp-329	98	34	their	their	PRON
gp-329	98	35	role	role	NOUN
gp-329	98	36	.	.	PUNCT
gp-329	99	1	motivation	motivation	NOUN
gp-329	99	2	means	mean	VERB
gp-329	99	3	having	have	VERB
gp-329	99	4	the	the	DET
gp-329	99	5	intention	intention	NOUN
gp-329	99	6	to	to	PART
gp-329	99	7	achieve	achieve	VERB
gp-329	99	8	something	something	PRON
gp-329	99	9	.	.	PUNCT
gp-329	100	1	meanwhile	meanwhile	ADV
gp-329	100	2	,	,	PUNCT
gp-329	100	3	capability	capability	NOUN
gp-329	100	4	is	be	AUX
gp-329	100	5	self	self	NOUN
gp-329	100	6	-	-	PUNCT
gp-329	100	7	confidence	confidence	NOUN
gp-329	100	8	in	in	ADP
gp-329	100	9	mastering	master	VERB
gp-329	100	10	the	the	DET
gp-329	100	11	skills	skill	NOUN
gp-329	100	12	needed	need	VERB
gp-329	100	13	to	to	PART
gp-329	100	14	adopt	adopt	VERB
gp-329	100	15	new	new	ADJ
gp-329	100	16	technology	technology	NOUN
gp-329	100	17	and	and	CCONJ
gp-329	100	18	complete	complete	VERB
gp-329	100	19	a	a	DET
gp-329	100	20	task	task	NOUN
gp-329	100	21	.	.	PUNCT
gp-329	101	1	this	this	PRON
gp-329	101	2	is	be	AUX
gp-329	101	3	also	also	ADV
gp-329	101	4	reflected	reflect	VERB
gp-329	101	5	in	in	ADP
gp-329	101	6	the	the	DET
gp-329	101	7	field	field	NOUN
gp-329	101	8	of	of	ADP
gp-329	101	9	auditing	auditing	NOUN
gp-329	101	10	.	.	PUNCT
gp-329	102	1	according	accord	VERB
gp-329	102	2	to	to	ADP
gp-329	102	3	pedrosa	pedrosa	PROPN
gp-329	102	4	et	et	PROPN
gp-329	102	5	al	al	PROPN
gp-329	102	6	.	.	PROPN
gp-329	103	1	(	(	PUNCT
gp-329	103	2	2020	2020	NUM
gp-329	103	3	)	)	PUNCT
gp-329	103	4	,	,	PUNCT
gp-329	103	5	client	client	NOUN
gp-329	103	6	readiness	readiness	NOUN
gp-329	103	7	,	,	PUNCT
gp-329	103	8	such	such	ADJ
gp-329	103	9	as	as	ADP
gp-329	103	10	increased	increase	VERB
gp-329	103	11	information	information	NOUN
gp-329	103	12	technology	technology	NOUN
gp-329	103	13	connectivity	connectivity	NOUN
gp-329	103	14	and	and	CCONJ
gp-329	103	15	better	well	ADJ
gp-329	103	16	data	datum	NOUN
gp-329	103	17	accessibility	accessibility	NOUN
gp-329	103	18	,	,	PUNCT
gp-329	103	19	enables	enable	VERB
gp-329	103	20	firms	firm	NOUN
gp-329	103	21	to	to	PART
gp-329	103	22	increase	increase	VERB
gp-329	103	23	efficiency	efficiency	NOUN
gp-329	103	24	and	and	CCONJ
gp-329	103	25	accuracy	accuracy	NOUN
gp-329	103	26	in	in	ADP
gp-329	103	27	the	the	DET
gp-329	103	28	audit	audit	NOUN
gp-329	103	29	process	process	NOUN
gp-329	103	30	,	,	PUNCT
gp-329	103	31	but	but	CCONJ
gp-329	103	32	also	also	ADV
gp-329	103	33	encourages	encourage	VERB
gp-329	103	34	auditors	auditor	NOUN
gp-329	103	35	to	to	PART
gp-329	103	36	offer	offer	VERB
gp-329	103	37	new	new	ADJ
gp-329	103	38	assurance	assurance	NOUN
gp-329	103	39	services	service	NOUN
gp-329	103	40	to	to	PART
gp-329	103	41	address	address	VERB
gp-329	103	42	risks	risk	NOUN
gp-329	103	43	arising	arise	VERB
gp-329	103	44	from	from	ADP
gp-329	103	45	the	the	DET
gp-329	103	46	adoption	adoption	NOUN
gp-329	103	47	of	of	ADP
gp-329	103	48	new	new	ADJ
gp-329	103	49	technologies	technology	NOUN
gp-329	103	50	.	.	PUNCT
gp-329	104	1	the	the	DET
gp-329	104	2	use	use	NOUN
gp-329	104	3	of	of	ADP
gp-329	104	4	ai	ai	NOUN
gp-329	104	5	by	by	ADP
gp-329	104	6	the	the	DET
gp-329	104	7	client	client	NOUN
gp-329	104	8	generally	generally	ADV
gp-329	104	9	depends	depend	VERB
gp-329	104	10	on	on	ADP
gp-329	104	11	the	the	DET
gp-329	104	12	client	client	NOUN
gp-329	104	13	's	's	PART
gp-329	104	14	needs	need	NOUN
gp-329	104	15	and	and	CCONJ
gp-329	104	16	how	how	SCONJ
gp-329	104	17	much	much	ADJ
gp-329	104	18	value	value	NOUN
gp-329	104	19	they	they	PRON
gp-329	104	20	place	place	VERB
gp-329	104	21	on	on	ADP
gp-329	104	22	ai	ai	NOUN
gp-329	104	23	,	,	PUNCT
gp-329	104	24	given	give	VERB
gp-329	104	25	that	that	SCONJ
gp-329	104	26	clients	client	NOUN
gp-329	104	27	prefer	prefer	VERB
gp-329	104	28	to	to	PART
gp-329	104	29	interact	interact	VERB
gp-329	104	30	directly	directly	ADV
gp-329	104	31	with	with	ADP
gp-329	104	32	consultants	consultant	NOUN
gp-329	104	33	rather	rather	ADV
gp-329	104	34	than	than	ADP
gp-329	104	35	using	use	VERB
gp-329	104	36	tools	tool	NOUN
gp-329	104	37	alone	alone	ADV
gp-329	104	38	(	(	PUNCT
gp-329	104	39	kokina	kokina	PROPN
gp-329	104	40	et	et	PROPN
gp-329	104	41	al	al	PROPN
gp-329	104	42	.	.	PROPN
gp-329	104	43	,	,	PUNCT
gp-329	104	44	2025	2025	NUM
gp-329	104	45	)	)	PUNCT
gp-329	104	46	.	.	PUNCT
gp-329	105	1	h9	h9	NOUN
gp-329	105	2	:	:	PUNCT
gp-329	105	3	competitive	competitive	ADJ
gp-329	105	4	pressure	pressure	NOUN
gp-329	105	5	from	from	ADP
gp-329	105	6	the	the	DET
gp-329	105	7	environment	environment	NOUN
gp-329	105	8	(	(	PUNCT
gp-329	105	9	competitors	competitor	NOUN
gp-329	105	10	)	)	PUNCT
gp-329	105	11	significantly	significantly	ADV
gp-329	105	12	influences	influence	VERB
gp-329	105	13	the	the	DET
gp-329	105	14	desire	desire	NOUN
gp-329	105	15	of	of	ADP
gp-329	105	16	tax	tax	NOUN
gp-329	105	17	consulting	consulting	NOUN
gp-329	105	18	firms	firm	NOUN
gp-329	105	19	to	to	PART
gp-329	105	20	implement	implement	VERB
gp-329	105	21	rpa	rpa	PROPN
gp-329	105	22	and	and	CCONJ
gp-329	105	23	ai	ai	VERB
gp-329	105	24	.	.	PUNCT
gp-329	105	25	intense	intense	ADJ
gp-329	105	26	competition	competition	NOUN
gp-329	105	27	has	have	AUX
gp-329	105	28	long	long	ADV
gp-329	105	29	been	be	AUX
gp-329	105	30	recognized	recognize	VERB
gp-329	105	31	as	as	ADP
gp-329	105	32	a	a	DET
gp-329	105	33	significant	significant	ADJ
gp-329	105	34	factor	factor	NOUN
gp-329	105	35	driving	drive	VERB
gp-329	105	36	the	the	DET
gp-329	105	37	adoption	adoption	NOUN
gp-329	105	38	of	of	ADP
gp-329	105	39	new	new	ADJ
gp-329	105	40	technologies	technology	NOUN
gp-329	105	41	(	(	PUNCT
gp-329	105	42	lutfi	lutfi	PROPN
gp-329	105	43	,	,	PUNCT
gp-329	105	44	2022	2022	NUM
gp-329	105	45	;	;	PUNCT
gp-329	105	46	sharma	sharma	PROPN
gp-329	105	47	et	et	PROPN
gp-329	105	48	al	al	PROPN
gp-329	105	49	.	.	PROPN
gp-329	105	50	,	,	PUNCT
gp-329	105	51	2023	2023	NUM
gp-329	105	52	)	)	PUNCT
gp-329	105	53	.	.	PUNCT
gp-329	106	1	this	this	DET
gp-329	106	2	competition	competition	NOUN
gp-329	106	3	reflects	reflect	VERB
gp-329	106	4	the	the	DET
gp-329	106	5	pressure	pressure	NOUN
gp-329	106	6	an	an	DET
gp-329	106	7	organization	organization	NOUN
gp-329	106	8	feels	feel	VERB
gp-329	106	9	from	from	ADP
gp-329	106	10	competitors	competitor	NOUN
gp-329	106	11	in	in	ADP
gp-329	106	12	its	its	PRON
gp-329	106	13	industry	industry	NOUN
gp-329	106	14	(	(	PUNCT
gp-329	106	15	lutfi	lutfi	PROPN
gp-329	106	16	,	,	PUNCT
gp-329	106	17	2022	2022	NUM
gp-329	106	18	)	)	PUNCT
gp-329	106	19	.	.	PUNCT
gp-329	107	1	when	when	SCONJ
gp-329	107	2	many	many	ADJ
gp-329	107	3	competitors	competitor	NOUN
gp-329	107	4	have	have	AUX
gp-329	107	5	implemented	implement	VERB
gp-329	107	6	new	new	ADJ
gp-329	107	7	technologies	technology	NOUN
gp-329	107	8	,	,	PUNCT
gp-329	107	9	companies	company	NOUN
gp-329	107	10	also	also	ADV
gp-329	107	11	need	need	VERB
gp-329	107	12	to	to	PART
gp-329	107	13	follow	follow	VERB
gp-329	107	14	suit	suit	NOUN
gp-329	107	15	by	by	ADP
gp-329	107	16	adopting	adopt	VERB
gp-329	107	17	similar	similar	ADJ
gp-329	107	18	technologies	technology	NOUN
gp-329	107	19	to	to	PART
gp-329	107	20	advance	advance	VERB
gp-329	107	21	business	business	NOUN
gp-329	107	22	processes	process	NOUN
gp-329	107	23	and	and	CCONJ
gp-329	107	24	remain	remain	VERB
gp-329	107	25	competitive	competitive	ADJ
gp-329	107	26	(	(	PUNCT
gp-329	107	27	siew	siew	NOUN
gp-329	107	28	et	et	PROPN
gp-329	107	29	al	al	PROPN
gp-329	107	30	.	.	PROPN
gp-329	107	31	,	,	PUNCT
gp-329	107	32	2020	2020	NUM
gp-329	107	33	)	)	PUNCT
gp-329	107	34	.	.	PUNCT
gp-329	108	1	the	the	DET
gp-329	108	2	implementation	implementation	NOUN
gp-329	108	3	of	of	ADP
gp-329	108	4	this	this	DET
gp-329	108	5	new	new	ADJ
gp-329	108	6	technology	technology	NOUN
gp-329	108	7	will	will	AUX
gp-329	108	8	significantly	significantly	ADV
gp-329	108	9	increase	increase	VERB
gp-329	108	10	a	a	DET
gp-329	108	11	company	company	NOUN
gp-329	108	12	's	's	PART
gp-329	108	13	competitiveness	competitiveness	NOUN
gp-329	108	14	by	by	ADP
gp-329	108	15	improving	improve	VERB
gp-329	108	16	business	business	NOUN
gp-329	108	17	processes	process	NOUN
gp-329	108	18	as	as	ADV
gp-329	108	19	well	well	ADV
gp-329	108	20	as	as	ADP
gp-329	108	21	the	the	DET
gp-329	108	22	quality	quality	NOUN
gp-329	108	23	and	and	CCONJ
gp-329	108	24	efficiency	efficiency	NOUN
gp-329	108	25	of	of	ADP
gp-329	108	26	its	its	PRON
gp-329	108	27	business	business	NOUN
gp-329	108	28	practices	practice	NOUN
gp-329	108	29	(	(	PUNCT
gp-329	108	30	baiod	baiod	NOUN
gp-329	108	31	&	&	CCONJ
gp-329	108	32	husain	husain	PROPN
gp-329	108	33	,	,	PUNCT
gp-329	108	34	2024	2024	NUM
gp-329	108	35	)	)	PUNCT
gp-329	108	36	.	.	PUNCT
gp-329	109	1	according	accord	VERB
gp-329	109	2	to	to	ADP
gp-329	109	3	shahadat	shahadat	NOUN
gp-329	109	4	et	et	PROPN
gp-329	109	5	al	al	PROPN
gp-329	109	6	.	.	PROPN
gp-329	110	1	(	(	PUNCT
gp-329	110	2	2023	2023	NUM
gp-329	110	3	)	)	PUNCT
gp-329	110	4	,	,	PUNCT
gp-329	110	5	fierce	fierce	ADJ
gp-329	110	6	competition	competition	NOUN
gp-329	110	7	in	in	ADP
gp-329	110	8	an	an	DET
gp-329	110	9	industry	industry	NOUN
gp-329	110	10	can	can	AUX
gp-329	110	11	force	force	VERB
gp-329	110	12	managers	manager	NOUN
gp-329	110	13	to	to	PART
gp-329	110	14	adopt	adopt	VERB
gp-329	110	15	technologies	technology	NOUN
gp-329	110	16	widely	widely	ADV
gp-329	110	17	used	use	VERB
gp-329	110	18	in	in	ADP
gp-329	110	19	that	that	DET
gp-329	110	20	sector	sector	NOUN
gp-329	110	21	.	.	PUNCT
gp-329	111	1	under	under	ADP
gp-329	111	2	competitive	competitive	ADJ
gp-329	111	3	pressure	pressure	NOUN
gp-329	111	4	,	,	PUNCT
gp-329	111	5	companies	company	NOUN
gp-329	111	6	often	often	ADV
gp-329	111	7	adopt	adopt	VERB
gp-329	111	8	digital	digital	ADJ
gp-329	111	9	technologies	technology	NOUN
gp-329	111	10	to	to	PART
gp-329	111	11	stay	stay	VERB
gp-329	111	12	ahead	ahead	ADV
gp-329	111	13	.	.	PUNCT
gp-329	112	1	h10	h10	NOUN
gp-329	112	2	:	:	PUNCT
gp-329	112	3	vendor	vendor	NOUN
gp-329	112	4	support	support	NOUN
gp-329	112	5	significantly	significantly	ADV
gp-329	112	6	influences	influence	VERB
gp-329	112	7	the	the	DET
gp-329	112	8	desire	desire	NOUN
gp-329	112	9	of	of	ADP
gp-329	112	10	tax	tax	NOUN
gp-329	112	11	consulting	consulting	NOUN
gp-329	112	12	firms	firm	NOUN
gp-329	112	13	to	to	PART
gp-329	112	14	implement	implement	VERB
gp-329	112	15	rpa	rpa	PROPN
gp-329	112	16	and	and	CCONJ
gp-329	112	17	ai	ai	VERB
gp-329	112	18	.	.	PUNCT
gp-329	112	19	with	with	ADP
gp-329	112	20	increasing	increase	VERB
gp-329	112	21	industrial	industrial	ADJ
gp-329	112	22	competition	competition	NOUN
gp-329	112	23	,	,	PUNCT
gp-329	112	24	globalization	globalization	NOUN
gp-329	112	25	,	,	PUNCT
gp-329	112	26	and	and	CCONJ
gp-329	112	27	technological	technological	ADJ
gp-329	112	28	disruption	disruption	NOUN
gp-329	112	29	,	,	PUNCT
gp-329	112	30	the	the	DET
gp-329	112	31	importance	importance	NOUN
gp-329	112	32	of	of	ADP
gp-329	112	33	building	build	VERB
gp-329	112	34	strong	strong	ADJ
gp-329	112	35	relationships	relationship	NOUN
gp-329	112	36	with	with	ADP
gp-329	112	37	vendors	vendor	NOUN
gp-329	112	38	has	have	AUX
gp-329	112	39	increased	increase	VERB
gp-329	112	40	significantly	significantly	ADV
gp-329	112	41	(	(	PUNCT
gp-329	112	42	oyedokun	oyedokun	PROPN
gp-329	112	43	et	et	PROPN
gp-329	112	44	al	al	PROPN
gp-329	112	45	.	.	PROPN
gp-329	112	46	,	,	PUNCT
gp-329	112	47	2024	2024	NUM
gp-329	112	48	;	;	PUNCT
gp-329	112	49	segun	segun	VERB
gp-329	112	50	-	-	PUNCT
gp-329	112	51	falade	falade	NOUN
gp-329	112	52	et	et	PROPN
gp-329	112	53	al	al	PROPN
gp-329	112	54	.	.	PROPN
gp-329	112	55	,	,	PUNCT
gp-329	112	56	2024	2024	NUM
gp-329	112	57	)	)	PUNCT
gp-329	112	58	.	.	PUNCT
gp-329	113	1	in	in	ADP
gp-329	113	2	this	this	DET
gp-329	113	3	digital	digital	ADJ
gp-329	113	4	age	age	NOUN
gp-329	113	5	,	,	PUNCT
gp-329	113	6	relationships	relationship	NOUN
gp-329	113	7	between	between	ADP
gp-329	113	8	companies	company	NOUN
gp-329	113	9	and	and	CCONJ
gp-329	113	10	vendors	vendor	NOUN
gp-329	113	11	are	be	AUX
gp-329	113	12	more	more	ADJ
gp-329	113	13	than	than	ADP
gp-329	113	14	just	just	ADV
gp-329	113	15	transactions	transaction	NOUN
gp-329	113	16	,	,	PUNCT
gp-329	113	17	but	but	CCONJ
gp-329	113	18	rather	rather	ADV
gp-329	113	19	long	long	ADJ
gp-329	113	20	-	-	PUNCT
gp-329	113	21	term	term	NOUN
gp-329	113	22	partnerships	partnership	NOUN
gp-329	113	23	that	that	PRON
gp-329	113	24	require	require	VERB
gp-329	113	25	continuous	continuous	ADJ
gp-329	113	26	collaboration	collaboration	NOUN
gp-329	113	27	and	and	CCONJ
gp-329	113	28	optimization	optimization	NOUN
gp-329	113	29	(	(	PUNCT
gp-329	113	30	george	george	PROPN
gp-329	113	31	et	et	PROPN
gp-329	113	32	al	al	PROPN
gp-329	113	33	.	.	PROPN
gp-329	113	34	,	,	PUNCT
gp-329	113	35	2024	2024	NUM
gp-329	113	36	)	)	PUNCT
gp-329	113	37	.	.	PUNCT
gp-329	114	1	this	this	DET
gp-329	114	2	shift	shift	NOUN
gp-329	114	3	is	be	AUX
gp-329	114	4	driven	drive	VERB
gp-329	114	5	by	by	ADP
gp-329	114	6	trends	trend	NOUN
gp-329	114	7	such	such	ADJ
gp-329	114	8	as	as	ADP
gp-329	114	9	globalization	globalization	NOUN
gp-329	114	10	,	,	PUNCT
gp-329	114	11	which	which	PRON
gp-329	114	12	has	have	AUX
gp-329	114	13	expanded	expand	VERB
gp-329	114	14	the	the	DET
gp-329	114	15	scope	scope	NOUN
gp-329	114	16	and	and	CCONJ
gp-329	114	17	diversity	diversity	NOUN
gp-329	114	18	of	of	ADP
gp-329	114	19	vendor	vendor	NOUN
gp-329	114	20	networks	network	NOUN
gp-329	114	21	,	,	PUNCT
gp-329	114	22	and	and	CCONJ
gp-329	114	23	digital	digital	ADJ
gp-329	114	24	transformation	transformation	NOUN
gp-329	114	25	,	,	PUNCT
gp-329	114	26	which	which	PRON
gp-329	114	27	enables	enable	VERB
gp-329	114	28	the	the	DET
gp-329	114	29	integration	integration	NOUN
gp-329	114	30	of	of	ADP
gp-329	114	31	new	new	ADJ
gp-329	114	32	technologies	technology	NOUN
gp-329	114	33	into	into	ADP
gp-329	114	34	vendor	vendor	NOUN
gp-329	114	35	management	management	NOUN
gp-329	114	36	systems	system	NOUN
gp-329	114	37	(	(	PUNCT
gp-329	114	38	okeke	okeke	VERB
gp-329	114	39	et	et	PROPN
gp-329	114	40	al	al	PROPN
gp-329	114	41	.	.	PROPN
gp-329	114	42	,	,	PUNCT
gp-329	114	43	2024	2024	NUM
gp-329	114	44	)	)	PUNCT
gp-329	114	45	.	.	PUNCT
gp-329	115	1	according	accord	VERB
gp-329	115	2	to	to	ADP
gp-329	115	3	baiod	baiod	NOUN
gp-329	115	4	and	and	CCONJ
gp-329	115	5	husain	husain	PROPN
gp-329	115	6	(	(	PUNCT
gp-329	115	7	2024	2024	NUM
gp-329	115	8	)	)	PUNCT
gp-329	115	9	,	,	PUNCT
gp-329	115	10	with	with	ADP
gp-329	115	11	limited	limited	ADJ
gp-329	115	12	it	it	PRON
gp-329	115	13	expertise	expertise	NOUN
gp-329	115	14	within	within	ADP
gp-329	115	15	a	a	DET
gp-329	115	16	company	company	NOUN
gp-329	115	17	,	,	PUNCT
gp-329	115	18	companies	company	NOUN
gp-329	115	19	may	may	AUX
gp-329	115	20	rely	rely	VERB
gp-329	115	21	on	on	ADP
gp-329	115	22	support	support	NOUN
gp-329	115	23	from	from	ADP
gp-329	115	24	technology	technology	NOUN
gp-329	115	25	providers	provider	NOUN
gp-329	115	26	.	.	PUNCT
gp-329	116	1	organizations	organization	NOUN
gp-329	116	2	are	be	AUX
gp-329	116	3	more	more	ADV
gp-329	116	4	willing	willing	ADJ
gp-329	116	5	to	to	PART
gp-329	116	6	take	take	VERB
gp-329	116	7	risks	risk	NOUN
gp-329	116	8	and	and	CCONJ
gp-329	116	9	try	try	VERB
gp-329	116	10	new	new	ADJ
gp-329	116	11	technologies	technology	NOUN
gp-329	116	12	if	if	SCONJ
gp-329	116	13	they	they	PRON
gp-329	116	14	feel	feel	VERB
gp-329	116	15	adequately	adequately	ADV
gp-329	116	16	supported	support	VERB
gp-329	116	17	by	by	ADP
gp-329	116	18	their	their	PRON
gp-329	116	19	suppliers	supplier	NOUN
gp-329	116	20	or	or	CCONJ
gp-329	116	21	third	third	ADJ
gp-329	116	22	parties	party	NOUN
gp-329	116	23	.	.	PUNCT
gp-329	117	1	method	method	VERB
gp-329	117	2	the	the	DET
gp-329	117	3	research	research	NOUN
gp-329	117	4	method	method	NOUN
gp-329	117	5	was	be	AUX
gp-329	117	6	a	a	DET
gp-329	117	7	quantitative	quantitative	ADJ
gp-329	117	8	survey	survey	NOUN
gp-329	117	9	,	,	PUNCT
gp-329	117	10	and	and	CCONJ
gp-329	117	11	research	research	NOUN
gp-329	117	12	data	datum	NOUN
gp-329	117	13	were	be	AUX
gp-329	117	14	obtained	obtain	VERB
gp-329	117	15	by	by	ADP
gp-329	117	16	distributing	distribute	VERB
gp-329	117	17	online	online	ADJ
gp-329	117	18	questionnaires	questionnaire	NOUN
gp-329	117	19	on	on	ADP
gp-329	117	20	a	a	DET
gp-329	117	21	scale	scale	NOUN
gp-329	117	22	of	of	ADP
gp-329	117	23	1	1	NUM
gp-329	117	24	to	to	PART
gp-329	117	25	5	5	NUM
gp-329	117	26	via	via	ADP
gp-329	117	27	social	social	ADJ
gp-329	117	28	media	medium	NOUN
gp-329	117	29	,	,	PUNCT
gp-329	117	30	whatsapp	whatsapp	NOUN
gp-329	117	31	applications	application	NOUN
gp-329	117	32	,	,	PUNCT
gp-329	117	33	or	or	CCONJ
gp-329	117	34	linkedin	linkedin	NOUN
gp-329	117	35	.	.	PUNCT
gp-329	118	1	respondents	respondent	NOUN
gp-329	118	2	in	in	ADP
gp-329	118	3	this	this	DET
gp-329	118	4	study	study	NOUN
gp-329	118	5	were	be	AUX
gp-329	118	6	full	full	ADJ
gp-329	118	7	-	-	PUNCT
gp-329	118	8	time	time	NOUN
gp-329	118	9	employees	employee	NOUN
gp-329	118	10	with	with	ADP
gp-329	118	11	various	various	ADJ
gp-329	118	12	accounting	accounting	NOUN
gp-329	118	13	positions	position	NOUN
gp-329	118	14	who	who	PRON
gp-329	118	15	worked	work	VERB
gp-329	118	16	at	at	ADP
gp-329	118	17	tax	tax	NOUN
gp-329	118	18	consulting	consulting	NOUN
gp-329	118	19	firms	firm	NOUN
gp-329	118	20	in	in	ADP
gp-329	118	21	indonesia	indonesia	PROPN
gp-329	118	22	.	.	PUNCT
gp-329	119	1	this	this	DET
gp-329	119	2	research	research	NOUN
gp-329	119	3	was	be	AUX
gp-329	119	4	implemented	implement	VERB
gp-329	119	5	with	with	ADP
gp-329	119	6	a	a	DET
gp-329	119	7	level	level	NOUN
gp-329	119	8	of	of	ADP
gp-329	119	9	accuracy	accuracy	NOUN
gp-329	119	10	(	(	PUNCT
gp-329	119	11	α	α	NOUN
gp-329	119	12	)	)	PUNCT
gp-329	119	13	of	of	ADP
gp-329	119	14	5	5	NUM
gp-329	119	15	%	%	NOUN
gp-329	119	16	and	and	CCONJ
gp-329	119	17	a	a	DET
gp-329	119	18	confidence	confidence	NOUN
gp-329	119	19	level	level	NOUN
gp-329	119	20	of	of	ADP
gp-329	119	21	95	95	NUM
gp-329	119	22	%	%	NOUN
gp-329	119	23	,	,	PUNCT
gp-329	119	24	which	which	PRON
gp-329	119	25	resulted	result	VERB
gp-329	119	26	in	in	ADP
gp-329	119	27	a	a	DET
gp-329	119	28	z	z	NOUN
gp-329	119	29	value	value	NOUN
gp-329	119	30	of	of	ADP
gp-329	119	31	1.96	1.96	NUM
gp-329	119	32	.	.	PUNCT
gp-329	120	1	the	the	DET
gp-329	120	2	probability	probability	NOUN
gp-329	120	3	of	of	ADP
gp-329	120	4	the	the	DET
gp-329	120	5	questionnaire	questionnaire	NOUN
gp-329	120	6	being	be	AUX
gp-329	120	7	factors	factor	NOUN
gp-329	120	8	that	that	PRON
gp-329	120	9	influence	influence	NOUN
gp-329	120	10	companies	company	NOUN
gp-329	120	11	to	to	PART
gp-329	120	12	implement	implement	VERB
gp-329	120	13	the	the	DET
gp-329	120	14	use	use	NOUN
gp-329	120	15	of	of	ADP
gp-329	120	16	rpa	rpa	PROPN
gp-329	120	17	and	and	CCONJ
gp-329	120	18	ai	ai	VERB
gp-329	120	19	in	in	ADP
gp-329	120	20	tax	tax	NOUN
gp-329	120	21	consulting	consulting	NOUN
gp-329	120	22	service	service	NOUN
gp-329	120	23	companies	company	NOUN
gp-329	120	24	in	in	ADP
gp-329	120	25	indonesia	indonesia	PROPN
gp-329	120	26	1393	1393	NUM
gp-329	120	27	correct	correct	ADJ
gp-329	120	28	/	/	SYM
gp-329	120	29	accepted	accept	VERB
gp-329	120	30	was	be	AUX
gp-329	120	31	0.5	0.5	NUM
gp-329	120	32	,	,	PUNCT
gp-329	120	33	and	and	CCONJ
gp-329	120	34	the	the	DET
gp-329	120	35	probability	probability	NOUN
gp-329	120	36	of	of	ADP
gp-329	120	37	it	it	PRON
gp-329	120	38	being	be	AUX
gp-329	120	39	incorrect	incorrect	ADJ
gp-329	120	40	or	or	CCONJ
gp-329	120	41	rejected	reject	VERB
gp-329	120	42	was	be	AUX
gp-329	120	43	also	also	ADV
gp-329	120	44	0.5	0.5	NUM
gp-329	120	45	.	.	PUNCT
gp-329	121	1	therefore	therefore	ADV
gp-329	121	2	,	,	PUNCT
gp-329	121	3	by	by	ADP
gp-329	121	4	using	use	VERB
gp-329	121	5	the	the	DET
gp-329	121	6	bernoulli	bernoulli	NOUN
gp-329	121	7	formula	formula	NOUN
gp-329	121	8	,	,	PUNCT
gp-329	121	9	the	the	DET
gp-329	121	10	minimum	minimum	ADJ
gp-329	121	11	sample	sample	NOUN
gp-329	121	12	required	require	VERB
gp-329	121	13	was	be	AUX
gp-329	121	14	100	100	NUM
gp-329	121	15	respondents	respondent	NOUN
gp-329	121	16	,	,	PUNCT
gp-329	121	17	consisting	consist	VERB
gp-329	121	18	of	of	ADP
gp-329	121	19	full	full	ADJ
gp-329	121	20	-	-	PUNCT
gp-329	121	21	time	time	NOUN
gp-329	121	22	employees	employee	NOUN
gp-329	121	23	holding	hold	VERB
gp-329	121	24	various	various	ADJ
gp-329	121	25	accounting	accounting	NOUN
gp-329	121	26	positions	position	NOUN
gp-329	121	27	working	work	VERB
gp-329	121	28	in	in	ADP
gp-329	121	29	tax	tax	NOUN
gp-329	121	30	consulting	consulting	NOUN
gp-329	121	31	firms	firm	NOUN
gp-329	121	32	in	in	ADP
gp-329	121	33	indonesia	indonesia	PROPN
gp-329	121	34	.	.	PUNCT
gp-329	122	1	in	in	ADP
gp-329	122	2	this	this	DET
gp-329	122	3	study	study	NOUN
gp-329	122	4	,	,	PUNCT
gp-329	122	5	data	datum	NOUN
gp-329	122	6	processing	processing	NOUN
gp-329	122	7	was	be	AUX
gp-329	122	8	carried	carry	VERB
gp-329	122	9	out	out	ADP
gp-329	122	10	using	use	VERB
gp-329	122	11	path	path	NOUN
gp-329	122	12	analysis	analysis	NOUN
gp-329	122	13	with	with	ADP
gp-329	122	14	the	the	DET
gp-329	122	15	partial	partial	ADJ
gp-329	122	16	least	least	ADJ
gp-329	122	17	squares	square	NOUN
gp-329	122	18	(	(	PUNCT
gp-329	122	19	pls	pls	INTJ
gp-329	122	20	)	)	PUNCT
gp-329	122	21	method	method	NOUN
gp-329	122	22	.	.	PUNCT
gp-329	123	1	the	the	DET
gp-329	123	2	data	datum	NOUN
gp-329	123	3	analysis	analysis	NOUN
gp-329	123	4	techniques	technique	NOUN
gp-329	123	5	used	use	VERB
gp-329	123	6	were	be	AUX
gp-329	123	7	the	the	DET
gp-329	123	8	measurement	measurement	NOUN
gp-329	123	9	model	model	NOUN
gp-329	123	10	(	(	PUNCT
gp-329	123	11	outer	outer	ADJ
gp-329	123	12	model	model	NOUN
gp-329	123	13	)	)	PUNCT
gp-329	123	14	,	,	PUNCT
gp-329	123	15	inner	inner	ADJ
gp-329	123	16	model	model	NOUN
gp-329	123	17	,	,	PUNCT
gp-329	123	18	and	and	CCONJ
gp-329	123	19	hypothesis	hypothesis	NOUN
gp-329	123	20	testing	testing	NOUN
gp-329	123	21	.	.	PUNCT
gp-329	124	1	result	result	VERB
gp-329	124	2	and	and	CCONJ
gp-329	124	3	discussion	discussion	VERB
gp-329	124	4	the	the	DET
gp-329	124	5	correlation	correlation	NOUN
gp-329	124	6	method	method	NOUN
gp-329	124	7	was	be	AUX
gp-329	124	8	calculated	calculate	VERB
gp-329	124	9	using	use	VERB
gp-329	124	10	spss	spss	PROPN
gp-329	124	11	version	version	NOUN
gp-329	124	12	31	31	NUM
gp-329	124	13	.	.	PUNCT
gp-329	125	1	validity	validity	NOUN
gp-329	125	2	testing	testing	NOUN
gp-329	125	3	was	be	AUX
gp-329	125	4	used	use	VERB
gp-329	125	5	to	to	PART
gp-329	125	6	assess	assess	VERB
gp-329	125	7	the	the	DET
gp-329	125	8	validity	validity	NOUN
gp-329	125	9	of	of	ADP
gp-329	125	10	a	a	DET
gp-329	125	11	questionnaire	questionnaire	NOUN
gp-329	125	12	.	.	PUNCT
gp-329	126	1	reliability	reliability	NOUN
gp-329	126	2	testing	testing	NOUN
gp-329	126	3	was	be	AUX
gp-329	126	4	used	use	VERB
gp-329	126	5	to	to	PART
gp-329	126	6	measure	measure	VERB
gp-329	126	7	the	the	DET
gp-329	126	8	consistency	consistency	NOUN
gp-329	126	9	of	of	ADP
gp-329	126	10	the	the	DET
gp-329	126	11	research	research	NOUN
gp-329	126	12	variables	variable	NOUN
gp-329	126	13	.	.	PUNCT
gp-329	127	1	this	this	DET
gp-329	127	2	test	test	NOUN
gp-329	127	3	was	be	AUX
gp-329	127	4	conducted	conduct	VERB
gp-329	127	5	early	early	ADV
gp-329	127	6	in	in	ADP
gp-329	127	7	the	the	DET
gp-329	127	8	research	research	NOUN
gp-329	127	9	as	as	ADP
gp-329	127	10	a	a	DET
gp-329	127	11	pre	pre	NOUN
gp-329	127	12	-	-	NOUN
gp-329	127	13	test	test	NOUN
gp-329	127	14	,	,	PUNCT
gp-329	127	15	distributing	distribute	VERB
gp-329	127	16	questionnaires	questionnaire	NOUN
gp-329	127	17	to	to	ADP
gp-329	127	18	50	50	NUM
gp-329	127	19	respondents	respondent	NOUN
gp-329	127	20	who	who	PRON
gp-329	127	21	met	meet	VERB
gp-329	127	22	the	the	DET
gp-329	127	23	eligibility	eligibility	NOUN
gp-329	127	24	criteria	criterion	NOUN
gp-329	127	25	.	.	PUNCT
gp-329	128	1	the	the	DET
gp-329	128	2	method	method	NOUN
gp-329	128	3	used	use	VERB
gp-329	128	4	to	to	PART
gp-329	128	5	assess	assess	VERB
gp-329	128	6	the	the	DET
gp-329	128	7	validity	validity	NOUN
gp-329	128	8	of	of	ADP
gp-329	128	9	the	the	DET
gp-329	128	10	questionnaire	questionnaire	NOUN
gp-329	128	11	is	be	AUX
gp-329	128	12	the	the	DET
gp-329	128	13	product	product	NOUN
gp-329	128	14	-	-	PUNCT
gp-329	128	15	moment	moment	NOUN
gp-329	128	16	correlation	correlation	NOUN
gp-329	128	17	or	or	CCONJ
gp-329	128	18	the	the	DET
gp-329	128	19	bivariate	bivariate	ADJ
gp-329	128	20	pearson	pearson	NOUN
gp-329	128	21	correlation	correlation	NOUN
gp-329	128	22	.	.	PUNCT
gp-329	129	1	by	by	ADP
gp-329	129	2	using	use	VERB
gp-329	129	3	the	the	DET
gp-329	129	4	r	r	NOUN
gp-329	129	5	-	-	PUNCT
gp-329	129	6	value	value	NOUN
gp-329	129	7	distribution	distribution	NOUN
gp-329	129	8	table	table	NOUN
gp-329	129	9	of	of	ADP
gp-329	129	10	the	the	DET
gp-329	129	11	product	product	NOUN
gp-329	129	12	-	-	PUNCT
gp-329	129	13	moment	moment	NOUN
gp-329	129	14	sig	sig	NOUN
gp-329	129	15	.	.	PROPN
gp-329	130	1	5	5	NUM
gp-329	130	2	%	%	NOUN
gp-329	130	3	,	,	PUNCT
gp-329	130	4	then	then	ADV
gp-329	130	5	with	with	ADP
gp-329	130	6	a	a	DET
gp-329	130	7	sample	sample	NOUN
gp-329	130	8	of	of	ADP
gp-329	130	9	50	50	NUM
gp-329	130	10	responses	response	NOUN
gp-329	130	11	,	,	PUNCT
gp-329	130	12	the	the	DET
gp-329	130	13	r	r	NOUN
gp-329	130	14	-	-	PUNCT
gp-329	130	15	table	table	NOUN
gp-329	130	16	value	value	NOUN
gp-329	130	17	is	be	AUX
gp-329	130	18	0.279	0.279	NUM
gp-329	130	19	.	.	PUNCT
gp-329	131	1	thus	thus	ADV
gp-329	131	2	,	,	PUNCT
gp-329	131	3	the	the	DET
gp-329	131	4	statement	statement	NOUN
gp-329	131	5	is	be	AUX
gp-329	131	6	valid	valid	ADJ
gp-329	131	7	if	if	SCONJ
gp-329	131	8	the	the	DET
gp-329	131	9	calculated	calculate	VERB
gp-329	131	10	rvalue	rvalue	NOUN
gp-329	131	11	is	be	AUX
gp-329	131	12	>	>	X
gp-329	131	13	0.279	0.279	NUM
gp-329	131	14	.	.	PUNCT
gp-329	132	1	the	the	DET
gp-329	132	2	result	result	NOUN
gp-329	132	3	is	be	AUX
gp-329	132	4	that	that	SCONJ
gp-329	132	5	all	all	DET
gp-329	132	6	amounts	amount	NOUN
gp-329	132	7	are	be	AUX
gp-329	132	8	greater	great	ADJ
gp-329	132	9	than	than	ADP
gp-329	132	10	0.279	0.279	NUM
gp-329	132	11	,	,	PUNCT
gp-329	132	12	so	so	SCONJ
gp-329	132	13	it	it	PRON
gp-329	132	14	can	can	AUX
gp-329	132	15	be	be	AUX
gp-329	132	16	said	say	VERB
gp-329	132	17	that	that	SCONJ
gp-329	132	18	all	all	DET
gp-329	132	19	statements	statement	NOUN
gp-329	132	20	in	in	ADP
gp-329	132	21	the	the	DET
gp-329	132	22	questionnaire	questionnaire	NOUN
gp-329	132	23	are	be	AUX
gp-329	132	24	valid	valid	ADJ
gp-329	132	25	.	.	PUNCT
gp-329	133	1	the	the	DET
gp-329	133	2	cronbach	cronbach	NOUN
gp-329	133	3	's	's	PART
gp-329	133	4	alpha	alpha	NOUN
gp-329	133	5	value	value	NOUN
gp-329	133	6	,	,	PUNCT
gp-329	133	7	either	either	CCONJ
gp-329	133	8	in	in	ADP
gp-329	133	9	total	total	NOUN
gp-329	133	10	or	or	CCONJ
gp-329	133	11	if	if	SCONJ
gp-329	133	12	one	one	NUM
gp-329	133	13	of	of	ADP
gp-329	133	14	the	the	DET
gp-329	133	15	items	item	NOUN
gp-329	133	16	is	be	AUX
gp-329	133	17	removed	remove	VERB
gp-329	133	18	,	,	PUNCT
gp-329	133	19	remains	remain	VERB
gp-329	133	20	the	the	DET
gp-329	133	21	same	same	ADJ
gp-329	133	22	.	.	PUNCT
gp-329	134	1	greater	great	ADJ
gp-329	134	2	than	than	ADP
gp-329	134	3	0.6	0.6	NUM
gp-329	134	4	(	(	PUNCT
gp-329	134	5	the	the	DET
gp-329	134	6	result	result	NOUN
gp-329	134	7	is	be	AUX
gp-329	134	8	0,966	0,966	NUM
gp-329	134	9	)	)	PUNCT
gp-329	134	10	,	,	PUNCT
gp-329	134	11	for	for	ADP
gp-329	134	12	all	all	DET
gp-329	134	13	variables	variable	NOUN
gp-329	134	14	for	for	ADP
gp-329	134	15	a	a	DET
gp-329	134	16	sample	sample	NOUN
gp-329	134	17	size	size	NOUN
gp-329	134	18	of	of	ADP
gp-329	134	19	50	50	NUM
gp-329	134	20	respondents	respondent	NOUN
gp-329	134	21	,	,	PUNCT
gp-329	134	22	so	so	SCONJ
gp-329	134	23	it	it	PRON
gp-329	134	24	can	can	AUX
gp-329	134	25	be	be	AUX
gp-329	134	26	said	say	VERB
gp-329	134	27	that	that	SCONJ
gp-329	134	28	all	all	DET
gp-329	134	29	statements	statement	NOUN
gp-329	134	30	in	in	ADP
gp-329	134	31	the	the	DET
gp-329	134	32	questionnaire	questionnaire	NOUN
gp-329	134	33	are	be	AUX
gp-329	134	34	reliable	reliable	ADJ
gp-329	134	35	.	.	PUNCT
gp-329	135	1	testing	testing	NOUN
gp-329	135	2	on	on	ADP
gp-329	135	3	population	population	NOUN
gp-329	135	4	outer	outer	ADJ
gp-329	135	5	model	model	NOUN
gp-329	135	6	there	there	PRON
gp-329	135	7	are	be	VERB
gp-329	135	8	two	two	NUM
gp-329	135	9	measurement	measurement	NOUN
gp-329	135	10	models	model	NOUN
gp-329	135	11	in	in	ADP
gp-329	135	12	the	the	DET
gp-329	135	13	outer	outer	ADJ
gp-329	135	14	model	model	NOUN
gp-329	135	15	,	,	PUNCT
gp-329	135	16	namely	namely	ADV
gp-329	135	17	the	the	DET
gp-329	135	18	reflective	reflective	ADJ
gp-329	135	19	measurement	measurement	NOUN
gp-329	135	20	model	model	NOUN
gp-329	135	21	and	and	CCONJ
gp-329	135	22	the	the	DET
gp-329	135	23	formative	formative	ADJ
gp-329	135	24	measurement	measurement	NOUN
gp-329	135	25	model	model	NOUN
gp-329	135	26	.	.	PUNCT
gp-329	136	1	the	the	DET
gp-329	136	2	reflective	reflective	ADJ
gp-329	136	3	measurement	measurement	NOUN
gp-329	136	4	model	model	NOUN
gp-329	136	5	consists	consist	VERB
gp-329	136	6	of	of	ADP
gp-329	136	7	:	:	PUNCT
gp-329	136	8	1	1	NUM
gp-329	136	9	)	)	PUNCT
gp-329	136	10	test	test	NOUN
gp-329	136	11	convergent	convergent	NOUN
gp-329	136	12	validity	validity	NOUN
gp-329	136	13	the	the	DET
gp-329	136	14	convergent	convergent	NOUN
gp-329	136	15	validity	validity	NOUN
gp-329	136	16	test	test	NOUN
gp-329	136	17	aims	aim	VERB
gp-329	136	18	to	to	PART
gp-329	136	19	assess	assess	VERB
gp-329	136	20	the	the	DET
gp-329	136	21	validity	validity	NOUN
gp-329	136	22	of	of	ADP
gp-329	136	23	each	each	DET
gp-329	136	24	correlation	correlation	NOUN
gp-329	136	25	between	between	ADP
gp-329	136	26	indicators	indicator	NOUN
gp-329	136	27	and	and	CCONJ
gp-329	136	28	latent	latent	NOUN
gp-329	136	29	variables	variable	NOUN
gp-329	136	30	.	.	PUNCT
gp-329	137	1	a	a	DET
gp-329	137	2	correlation	correlation	NOUN
gp-329	137	3	is	be	AUX
gp-329	137	4	considered	consider	VERB
gp-329	137	5	to	to	PART
gp-329	137	6	meet	meet	VERB
gp-329	137	7	convergent	convergent	ADJ
gp-329	137	8	validity	validity	NOUN
gp-329	137	9	if	if	SCONJ
gp-329	137	10	it	it	PRON
gp-329	137	11	has	have	VERB
gp-329	137	12	a	a	DET
gp-329	137	13	factor	factor	NOUN
gp-329	137	14	loading	loading	NOUN
gp-329	137	15	value	value	NOUN
gp-329	137	16	of	of	ADP
gp-329	137	17	0.70	0.70	NUM
gp-329	137	18	(	(	PUNCT
gp-329	137	19	ghozali	ghozali	ADJ
gp-329	137	20	,	,	PUNCT
gp-329	137	21	2021	2021	NUM
gp-329	137	22	,	,	PUNCT
gp-329	137	23	p.	p.	NOUN
gp-329	137	24	68	68	NUM
gp-329	137	25	)	)	PUNCT
gp-329	137	26	.	.	PUNCT
gp-329	138	1	several	several	ADJ
gp-329	138	2	variable	variable	ADJ
gp-329	138	3	indicators	indicator	NOUN
gp-329	138	4	have	have	VERB
gp-329	138	5	values	value	NOUN
gp-329	138	6	below	below	ADP
gp-329	138	7	0.70	0.70	NUM
gp-329	138	8	,	,	PUNCT
gp-329	138	9	indicating	indicate	VERB
gp-329	138	10	that	that	SCONJ
gp-329	138	11	these	these	DET
gp-329	138	12	variables	variable	NOUN
gp-329	138	13	are	be	AUX
gp-329	138	14	more	more	ADV
gp-329	138	15	correlated	correlate	VERB
gp-329	138	16	with	with	ADP
gp-329	138	17	other	other	ADJ
gp-329	138	18	constructs	construct	NOUN
gp-329	138	19	than	than	SCONJ
gp-329	138	20	they	they	PRON
gp-329	138	21	should	should	AUX
gp-329	138	22	be	be	AUX
gp-329	138	23	.	.	PUNCT
gp-329	139	1	these	these	DET
gp-329	139	2	invalid	invalid	ADJ
gp-329	139	3	indicators	indicator	NOUN
gp-329	139	4	can	can	AUX
gp-329	139	5	lead	lead	VERB
gp-329	139	6	to	to	ADP
gp-329	139	7	inaccurate	inaccurate	ADJ
gp-329	139	8	research	research	NOUN
gp-329	139	9	conclusions	conclusion	NOUN
gp-329	139	10	.	.	PUNCT
gp-329	140	1	therefore	therefore	ADV
gp-329	140	2	,	,	PUNCT
gp-329	140	3	it	it	PRON
gp-329	140	4	is	be	AUX
gp-329	140	5	necessary	necessary	ADJ
gp-329	140	6	to	to	PART
gp-329	140	7	identify	identify	VERB
gp-329	140	8	outliers	outlier	NOUN
gp-329	140	9	for	for	ADP
gp-329	140	10	several	several	ADJ
gp-329	140	11	variables	variable	NOUN
gp-329	140	12	that	that	PRON
gp-329	140	13	do	do	AUX
gp-329	140	14	not	not	PART
gp-329	140	15	meet	meet	VERB
gp-329	140	16	the	the	DET
gp-329	140	17	validity	validity	NOUN
gp-329	140	18	requirements	requirement	NOUN
gp-329	140	19	.	.	PUNCT
gp-329	141	1	this	this	PRON
gp-329	141	2	is	be	AUX
gp-329	141	3	achieved	achieve	VERB
gp-329	141	4	by	by	ADP
gp-329	141	5	eliminating	eliminate	VERB
gp-329	141	6	one	one	NUM
gp-329	141	7	or	or	CCONJ
gp-329	141	8	more	more	ADJ
gp-329	141	9	indicators	indicator	NOUN
gp-329	141	10	that	that	PRON
gp-329	141	11	do	do	AUX
gp-329	141	12	not	not	PART
gp-329	141	13	have	have	VERB
gp-329	141	14	a	a	DET
gp-329	141	15	strong	strong	ADJ
gp-329	141	16	relationship	relationship	NOUN
gp-329	141	17	with	with	ADP
gp-329	141	18	the	the	DET
gp-329	141	19	latent	latent	NOUN
gp-329	141	20	variable	variable	NOUN
gp-329	141	21	.	.	PUNCT
gp-329	142	1	all	all	DET
gp-329	142	2	indicators	indicator	NOUN
gp-329	142	3	for	for	ADP
gp-329	142	4	each	each	DET
gp-329	142	5	variable	variable	NOUN
gp-329	142	6	have	have	AUX
gp-329	142	7	met	meet	VERB
gp-329	142	8	the	the	DET
gp-329	142	9	convergent	convergent	NOUN
gp-329	142	10	validity	validity	NOUN
gp-329	142	11	requirements	requirement	NOUN
gp-329	142	12	with	with	ADP
gp-329	142	13	values	value	NOUN
gp-329	142	14	for	for	ADP
gp-329	142	15	each	each	DET
gp-329	142	16	indicator	indicator	NOUN
gp-329	142	17	greater	great	ADJ
gp-329	142	18	than	than	ADP
gp-329	142	19	0.70	0.70	NUM
gp-329	142	20	.	.	PUNCT
gp-329	143	1	loading	loading	NOUN
gp-329	143	2	factors	factor	NOUN
gp-329	143	3	greater	great	ADJ
gp-329	143	4	than	than	ADP
gp-329	143	5	0.7	0.7	NUM
gp-329	143	6	indicate	indicate	VERB
gp-329	143	7	that	that	SCONJ
gp-329	143	8	the	the	DET
gp-329	143	9	indicators	indicator	NOUN
gp-329	143	10	are	be	AUX
gp-329	143	11	valid	valid	ADJ
gp-329	143	12	for	for	ADP
gp-329	143	13	measuring	measure	VERB
gp-329	143	14	the	the	DET
gp-329	143	15	intended	intend	VERB
gp-329	143	16	construction	construction	NOUN
gp-329	143	17	and	and	CCONJ
gp-329	143	18	demonstrate	demonstrate	VERB
gp-329	143	19	good	good	ADJ
gp-329	143	20	discriminant	discriminant	ADJ
gp-329	143	21	validity	validity	NOUN
gp-329	143	22	.	.	PUNCT
gp-329	144	1	2	2	X
gp-329	144	2	)	)	PUNCT
gp-329	144	3	test	test	NOUN
gp-329	144	4	discriminant	discriminant	ADJ
gp-329	144	5	validity	validity	NOUN
gp-329	144	6	discriminant	discriminant	ADJ
gp-329	144	7	validity	validity	NOUN
gp-329	144	8	can	can	AUX
gp-329	144	9	be	be	AUX
gp-329	144	10	measured	measure	VERB
gp-329	144	11	using	use	VERB
gp-329	144	12	three	three	NUM
gp-329	144	13	methods	method	NOUN
gp-329	144	14	,	,	PUNCT
gp-329	144	15	namely	namely	ADV
gp-329	144	16	average	average	ADJ
gp-329	144	17	variance	variance	NOUN
gp-329	144	18	extracted	extract	VERB
gp-329	144	19	(	(	PUNCT
gp-329	144	20	ave	ave	PROPN
gp-329	144	21	)	)	PUNCT
gp-329	144	22	,	,	PUNCT
gp-329	144	23	cross	cross	NOUN
gp-329	144	24	loading	loading	NOUN
gp-329	144	25	,	,	PUNCT
gp-329	144	26	and	and	CCONJ
gp-329	144	27	heterotrait	heterotrait	NOUN
gp-329	144	28	-	-	PUNCT
gp-329	144	29	monotrait	monotrait	NOUN
gp-329	144	30	(	(	PUNCT
gp-329	144	31	htmt	htmt	PROPN
gp-329	144	32	)	)	PUNCT
gp-329	144	33	.	.	PUNCT
gp-329	145	1	factors	factor	NOUN
gp-329	145	2	that	that	PRON
gp-329	145	3	influence	influence	NOUN
gp-329	145	4	companies	company	NOUN
gp-329	145	5	to	to	PART
gp-329	145	6	implement	implement	VERB
gp-329	145	7	the	the	DET
gp-329	145	8	use	use	NOUN
gp-329	145	9	of	of	ADP
gp-329	145	10	rpa	rpa	PROPN
gp-329	145	11	and	and	CCONJ
gp-329	145	12	ai	ai	VERB
gp-329	145	13	in	in	ADP
gp-329	145	14	tax	tax	NOUN
gp-329	145	15	consulting	consulting	NOUN
gp-329	145	16	service	service	NOUN
gp-329	145	17	companies	company	NOUN
gp-329	145	18	in	in	ADP
gp-329	145	19	indonesia	indonesia	PROPN
gp-329	145	20	1394	1394	NUM
gp-329	145	21	a.	a.	PROPN
gp-329	145	22	average	average	PROPN
gp-329	145	23	variance	variance	NOUN
gp-329	145	24	extracted	extract	VERB
gp-329	145	25	(	(	PUNCT
gp-329	145	26	ave	ave	PROPN
gp-329	145	27	)	)	PUNCT
gp-329	145	28	the	the	DET
gp-329	145	29	fornell	fornell	NOUN
gp-329	145	30	-	-	PUNCT
gp-329	145	31	larcker	larcker	NOUN
gp-329	145	32	criterion	criterion	NOUN
gp-329	145	33	aims	aim	VERB
gp-329	145	34	to	to	PART
gp-329	145	35	compare	compare	VERB
gp-329	145	36	the	the	DET
gp-329	145	37	square	square	ADJ
gp-329	145	38	root	root	NOUN
gp-329	145	39	of	of	ADP
gp-329	145	40	the	the	DET
gp-329	145	41	average	average	ADJ
gp-329	145	42	variance	variance	NOUN
gp-329	145	43	extracted	extract	VERB
gp-329	145	44	(	(	PUNCT
gp-329	145	45	ave	ave	NOUN
gp-329	145	46	)	)	PUNCT
gp-329	145	47	of	of	ADP
gp-329	145	48	each	each	DET
gp-329	145	49	construct	construct	NOUN
gp-329	145	50	with	with	ADP
gp-329	145	51	the	the	DET
gp-329	145	52	correlation	correlation	NOUN
gp-329	145	53	between	between	ADP
gp-329	145	54	other	other	ADJ
gp-329	145	55	constructs	construct	NOUN
gp-329	145	56	in	in	ADP
gp-329	145	57	the	the	DET
gp-329	145	58	model	model	NOUN
gp-329	145	59	(	(	PUNCT
gp-329	145	60	henseler	henseler	X
gp-329	145	61	et	et	PROPN
gp-329	145	62	al	al	PROPN
gp-329	145	63	.	.	PROPN
gp-329	145	64	,	,	PUNCT
gp-329	145	65	2015:127	2015:127	NOUN
gp-329	145	66	in	in	ADP
gp-329	145	67	sönmezay	sönmezay	NOUN
gp-329	145	68	,	,	PUNCT
gp-329	145	69	2023	2023	NUM
gp-329	145	70	)	)	PUNCT
gp-329	145	71	.	.	PUNCT
gp-329	146	1	if	if	SCONJ
gp-329	146	2	the	the	DET
gp-329	146	3	square	square	ADJ
gp-329	146	4	root	root	NOUN
gp-329	146	5	of	of	ADP
gp-329	146	6	the	the	DET
gp-329	146	7	ave	ave	NOUN
gp-329	146	8	of	of	ADP
gp-329	146	9	each	each	DET
gp-329	146	10	construct	construct	NOUN
gp-329	146	11	is	be	AUX
gp-329	146	12	greater	great	ADJ
gp-329	146	13	than	than	ADP
gp-329	146	14	the	the	DET
gp-329	146	15	correlation	correlation	NOUN
gp-329	146	16	value	value	NOUN
gp-329	146	17	between	between	ADP
gp-329	146	18	that	that	DET
gp-329	146	19	construct	construct	NOUN
gp-329	146	20	and	and	CCONJ
gp-329	146	21	other	other	ADJ
gp-329	146	22	constructs	construct	NOUN
gp-329	146	23	in	in	ADP
gp-329	146	24	the	the	DET
gp-329	146	25	model	model	NOUN
gp-329	146	26	,	,	PUNCT
gp-329	146	27	then	then	ADV
gp-329	146	28	the	the	DET
gp-329	146	29	model	model	NOUN
gp-329	146	30	is	be	AUX
gp-329	146	31	said	say	VERB
gp-329	146	32	to	to	PART
gp-329	146	33	have	have	VERB
gp-329	146	34	good	good	ADJ
gp-329	146	35	discriminant	discriminant	ADJ
gp-329	146	36	validity	validity	NOUN
gp-329	146	37	(	(	PUNCT
gp-329	146	38	ghozali	ghozali	PROPN
gp-329	146	39	,	,	PUNCT
gp-329	146	40	2021	2021	NUM
gp-329	146	41	,	,	PUNCT
gp-329	146	42	p.	p.	NOUN
gp-329	146	43	69	69	NUM
gp-329	146	44	)	)	PUNCT
gp-329	146	45	.	.	PUNCT
gp-329	147	1	table	table	NOUN
gp-329	147	2	1	1	NUM
gp-329	147	3	.	.	PUNCT
gp-329	148	1	average	average	ADJ
gp-329	148	2	variance	variance	NOUN
gp-329	148	3	extracted	extract	VERB
gp-329	148	4	(	(	PUNCT
gp-329	148	5	ave	ave	NOUN
gp-329	148	6	)	)	PUNCT
gp-329	148	7	value	value	NOUN
gp-329	148	8	variables	variable	NOUN
gp-329	148	9	ave	ave	PROPN
gp-329	148	10	count	count	PROPN
gp-329	148	11	ave	ave	PROPN
gp-329	148	12	criteria	criterion	NOUN
gp-329	148	13	information	information	NOUN
gp-329	148	14	technology	technology	NOUN
gp-329	148	15	easy	easy	ADJ
gp-329	148	16	to	to	PART
gp-329	148	17	use	use	VERB
gp-329	148	18	0.602	0.602	NUM
gp-329	148	19	0.500	0.500	NUM
gp-329	148	20	valid	valid	ADJ
gp-329	148	21	technology	technology	NOUN
gp-329	148	22	relative	relative	ADJ
gp-329	148	23	advantages	advantage	NOUN
gp-329	148	24	0.660	0.660	NUM
gp-329	148	25	0.500	0.500	NUM
gp-329	148	26	valid	valid	ADJ
gp-329	148	27	technical	technical	ADJ
gp-329	148	28	compatibility	compatibility	NOUN
gp-329	148	29	0.682	0.682	NUM
gp-329	148	30	0.500	0.500	NUM
gp-329	148	31	valid	valid	ADJ
gp-329	148	32	technical	technical	ADJ
gp-329	148	33	application	application	NOUN
gp-329	148	34	maturity	maturity	NOUN
gp-329	148	35	0.730	0.730	NUM
gp-329	148	36	0.500	0.500	NUM
gp-329	148	37	valid	valid	ADJ
gp-329	148	38	organization	organization	NOUN
gp-329	148	39	top	top	ADJ
gp-329	148	40	management	management	NOUN
gp-329	148	41	commitment	commitment	NOUN
gp-329	148	42	0.660	0.660	NUM
gp-329	148	43	0.500	0.500	NUM
gp-329	148	44	valid	valid	ADJ
gp-329	148	45	organization	organization	NOUN
gp-329	148	46	employee	employee	NOUN
gp-329	148	47	trust	trust	VERB
gp-329	148	48	0.758	0.758	NUM
gp-329	148	49	0.500	0.500	NUM
gp-329	148	50	valid	valid	ADJ
gp-329	148	51	client	client	NOUN
gp-329	148	52	data	datum	NOUN
gp-329	148	53	privacy	privacy	NOUN
gp-329	148	54	0.683	0.683	NUM
gp-329	148	55	0.500	0.500	NUM
gp-329	148	56	valid	valid	ADJ
gp-329	148	57	client	client	NOUN
gp-329	148	58	client	client	NOUN
gp-329	148	59	readiness	readiness	NOUN
gp-329	148	60	0.766	0.766	NUM
gp-329	148	61	0.500	0.500	NUM
gp-329	148	62	valid	valid	ADJ
gp-329	148	63	environment	environment	NOUN
gp-329	148	64	competitive	competitive	ADJ
gp-329	148	65	pressure	pressure	NOUN
gp-329	148	66	0.719	0.719	NUM
gp-329	148	67	0.500	0.500	NUM
gp-329	148	68	valid	valid	ADJ
gp-329	148	69	environment	environment	NOUN
gp-329	148	70	vendor	vendor	NOUN
gp-329	148	71	support	support	VERB
gp-329	148	72	0.595	0.595	NUM
gp-329	148	73	0.500	0.500	NUM
gp-329	148	74	valid	valid	ADJ
gp-329	148	75	consulting	consulting	NOUN
gp-329	148	76	firms	firm	NOUN
gp-329	148	77	'	'	PART
gp-329	148	78	desire	desire	NOUN
gp-329	148	79	to	to	PART
gp-329	148	80	implement	implement	VERB
gp-329	148	81	rpa	rpa	PROPN
gp-329	148	82	and	and	CCONJ
gp-329	148	83	ai	ai	VERB
gp-329	148	84	0.839	0.839	NUM
gp-329	148	85	0.500	0.500	NUM
gp-329	148	86	valid	valid	NOUN
gp-329	148	87	based	base	VERB
gp-329	148	88	on	on	ADP
gp-329	148	89	table	table	NOUN
gp-329	148	90	1	1	NUM
gp-329	148	91	above	above	ADV
gp-329	148	92	,	,	PUNCT
gp-329	148	93	the	the	DET
gp-329	148	94	ave	ave	NOUN
gp-329	148	95	value	value	NOUN
gp-329	148	96	of	of	ADP
gp-329	148	97	all	all	DET
gp-329	148	98	variables	variable	NOUN
gp-329	148	99	is	be	AUX
gp-329	148	100	greater	great	ADJ
gp-329	148	101	than	than	ADP
gp-329	148	102	0.50	0.50	NUM
gp-329	148	103	,	,	PUNCT
gp-329	148	104	indicating	indicate	VERB
gp-329	148	105	that	that	SCONJ
gp-329	148	106	the	the	DET
gp-329	148	107	indicators	indicator	NOUN
gp-329	148	108	used	use	VERB
gp-329	148	109	to	to	PART
gp-329	148	110	measure	measure	VERB
gp-329	148	111	these	these	DET
gp-329	148	112	variables	variable	NOUN
gp-329	148	113	have	have	VERB
gp-329	148	114	good	good	ADJ
gp-329	148	115	convergent	convergent	NOUN
gp-329	148	116	validity	validity	NOUN
gp-329	148	117	and	and	CCONJ
gp-329	148	118	are	be	AUX
gp-329	148	119	acceptable	acceptable	ADJ
gp-329	148	120	for	for	ADP
gp-329	148	121	further	further	ADJ
gp-329	148	122	analysis	analysis	NOUN
gp-329	148	123	.	.	PUNCT
gp-329	149	1	a.	a.	PROPN
gp-329	149	2	cross	cross	PROPN
gp-329	149	3	loading	load	VERB
gp-329	149	4	the	the	DET
gp-329	149	5	cross	cross	ADJ
gp-329	149	6	-	-	ADJ
gp-329	149	7	loading	loading	ADJ
gp-329	149	8	value	value	NOUN
gp-329	149	9	of	of	ADP
gp-329	149	10	each	each	DET
gp-329	149	11	construct	construct	NOUN
gp-329	149	12	was	be	AUX
gp-329	149	13	evaluated	evaluate	VERB
gp-329	149	14	to	to	PART
gp-329	149	15	ensure	ensure	VERB
gp-329	149	16	that	that	SCONJ
gp-329	149	17	the	the	DET
gp-329	149	18	correlation	correlation	NOUN
gp-329	149	19	between	between	ADP
gp-329	149	20	the	the	DET
gp-329	149	21	construct	construct	NOUN
gp-329	149	22	and	and	CCONJ
gp-329	149	23	the	the	DET
gp-329	149	24	measurement	measurement	NOUN
gp-329	149	25	items	item	NOUN
gp-329	149	26	was	be	AUX
gp-329	149	27	greater	great	ADJ
gp-329	149	28	than	than	ADP
gp-329	149	29	that	that	PRON
gp-329	149	30	of	of	ADP
gp-329	149	31	the	the	DET
gp-329	149	32	other	other	ADJ
gp-329	149	33	constructs	construct	NOUN
gp-329	149	34	.	.	PUNCT
gp-329	150	1	the	the	DET
gp-329	150	2	expected	expect	VERB
gp-329	150	3	cross	cross	ADJ
gp-329	150	4	-	-	ADJ
gp-329	150	5	loading	loading	ADJ
gp-329	150	6	value	value	NOUN
gp-329	150	7	is	be	AUX
gp-329	150	8	greater	great	ADJ
gp-329	150	9	than	than	ADP
gp-329	150	10	0.7	0.7	NUM
gp-329	150	11	(	(	PUNCT
gp-329	150	12	ghozali	ghozali	ADJ
gp-329	150	13	,	,	PUNCT
gp-329	150	14	2021	2021	NUM
gp-329	150	15	,	,	PUNCT
gp-329	150	16	p.	p.	NOUN
gp-329	150	17	68	68	NUM
gp-329	150	18	)	)	PUNCT
gp-329	150	19	.	.	PUNCT
gp-329	151	1	the	the	DET
gp-329	151	2	cross	cross	ADJ
gp-329	151	3	-	-	ADJ
gp-329	151	4	loading	loading	ADJ
gp-329	151	5	value	value	NOUN
gp-329	151	6	of	of	ADP
gp-329	151	7	the	the	DET
gp-329	151	8	indicators	indicator	NOUN
gp-329	151	9	has	have	AUX
gp-329	151	10	exceeded	exceed	VERB
gp-329	151	11	0.7	0.7	NUM
gp-329	151	12	,	,	PUNCT
gp-329	151	13	so	so	SCONJ
gp-329	151	14	that	that	SCONJ
gp-329	151	15	each	each	DET
gp-329	151	16	indicator	indicator	NOUN
gp-329	151	17	is	be	AUX
gp-329	151	18	considered	consider	VERB
gp-329	151	19	valid	valid	ADJ
gp-329	151	20	and	and	CCONJ
gp-329	151	21	shows	show	VERB
gp-329	151	22	that	that	SCONJ
gp-329	151	23	the	the	DET
gp-329	151	24	constructs	construct	NOUN
gp-329	151	25	are	be	AUX
gp-329	151	26	conceptually	conceptually	ADV
gp-329	151	27	different	different	ADJ
gp-329	151	28	and	and	CCONJ
gp-329	151	29	can	can	AUX
gp-329	151	30	be	be	AUX
gp-329	151	31	measured	measure	VERB
gp-329	151	32	separately	separately	ADV
gp-329	151	33	.	.	PUNCT
gp-329	152	1	b.	b.	PROPN
gp-329	152	2	heterotrait	heterotrait	PROPN
gp-329	152	3	-	-	PUNCT
gp-329	152	4	monotrait	monotrait	PROPN
gp-329	152	5	(	(	PUNCT
gp-329	152	6	htmt	htmt	PROPN
gp-329	152	7	)	)	PUNCT
gp-329	152	8	the	the	DET
gp-329	152	9	heterotrait	heterotrait	NOUN
gp-329	152	10	-	-	PUNCT
gp-329	152	11	monotrait	monotrait	NOUN
gp-329	152	12	ratio	ratio	NOUN
gp-329	152	13	(	(	PUNCT
gp-329	152	14	htmt	htmt	PROPN
gp-329	152	15	)	)	PUNCT
gp-329	152	16	is	be	AUX
gp-329	152	17	one	one	NUM
gp-329	152	18	of	of	ADP
gp-329	152	19	the	the	DET
gp-329	152	20	criteria	criterion	NOUN
gp-329	152	21	for	for	ADP
gp-329	152	22	testing	test	VERB
gp-329	152	23	discriminant	discriminant	ADJ
gp-329	152	24	validity	validity	NOUN
gp-329	152	25	in	in	ADP
gp-329	152	26	variance	variance	NOUN
gp-329	152	27	-	-	PUNCT
gp-329	152	28	based	base	VERB
gp-329	152	29	structural	structural	ADJ
gp-329	152	30	equation	equation	NOUN
gp-329	152	31	modeling	modeling	NOUN
gp-329	152	32	,	,	PUNCT
gp-329	152	33	particularly	particularly	ADV
gp-329	152	34	those	those	PRON
gp-329	152	35	using	use	VERB
gp-329	152	36	smartpls	smartpls	NOUN
gp-329	152	37	.	.	PUNCT
gp-329	153	1	the	the	DET
gp-329	153	2	generally	generally	ADV
gp-329	153	3	accepted	accept	VERB
gp-329	153	4	htmt	htmt	NOUN
gp-329	153	5	value	value	NOUN
gp-329	153	6	is	be	AUX
gp-329	153	7	less	less	ADJ
gp-329	153	8	than	than	ADP
gp-329	153	9	0.90	0.90	NUM
gp-329	153	10	.	.	PUNCT
gp-329	154	1	a	a	DET
gp-329	154	2	value	value	NOUN
gp-329	154	3	higher	high	ADJ
gp-329	154	4	than	than	ADP
gp-329	154	5	0.90	0.90	NUM
gp-329	154	6	indicates	indicate	VERB
gp-329	154	7	a	a	DET
gp-329	154	8	discriminant	discriminant	ADJ
gp-329	154	9	factors	factor	NOUN
gp-329	154	10	that	that	PRON
gp-329	154	11	influence	influence	NOUN
gp-329	154	12	companies	company	NOUN
gp-329	154	13	to	to	PART
gp-329	154	14	implement	implement	VERB
gp-329	154	15	the	the	DET
gp-329	154	16	use	use	NOUN
gp-329	154	17	of	of	ADP
gp-329	154	18	rpa	rpa	PROPN
gp-329	154	19	and	and	CCONJ
gp-329	154	20	ai	ai	VERB
gp-329	154	21	in	in	ADP
gp-329	154	22	tax	tax	NOUN
gp-329	154	23	consulting	consulting	NOUN
gp-329	154	24	service	service	NOUN
gp-329	154	25	companies	company	NOUN
gp-329	154	26	in	in	ADP
gp-329	154	27	indonesia	indonesia	PROPN
gp-329	154	28	1395	1395	NUM
gp-329	154	29	validity	validity	NOUN
gp-329	154	30	problem	problem	NOUN
gp-329	154	31	,	,	PUNCT
gp-329	154	32	meaning	mean	VERB
gp-329	154	33	different	different	ADJ
gp-329	154	34	constructs	construct	NOUN
gp-329	154	35	may	may	AUX
gp-329	154	36	not	not	PART
gp-329	154	37	truly	truly	ADV
gp-329	154	38	differ	differ	VERB
gp-329	154	39	from	from	ADP
gp-329	154	40	each	each	DET
gp-329	154	41	other	other	ADJ
gp-329	154	42	in	in	ADP
gp-329	154	43	the	the	DET
gp-329	154	44	model	model	NOUN
gp-329	154	45	(	(	PUNCT
gp-329	154	46	roemer	roemer	PROPN
gp-329	154	47	&	&	CCONJ
gp-329	154	48	henseler	henseler	PROPN
gp-329	154	49	,	,	PUNCT
gp-329	154	50	2021	2021	NUM
gp-329	154	51	)	)	PUNCT
gp-329	154	52	.	.	PUNCT
gp-329	155	1	table	table	NOUN
gp-329	155	2	2	2	NUM
gp-329	155	3	.	.	PUNCT
gp-329	155	4	htmt	htmt	PROPN
gp-329	155	5	value	value	NOUN
gp-329	155	6	(	(	PUNCT
gp-329	155	7	heterotrait	heterotrait	NOUN
gp-329	155	8	-	-	PUNCT
gp-329	155	9	monotrait	monotrait	NOUN
gp-329	155	10	ratio	ratio	NOUN
gp-329	155	11	)	)	PUNCT
gp-329	155	12	variable	variable	ADJ
gp-329	155	13	kei	kei	PROPN
gp-329	155	14	klikes	klikes	PROPN
gp-329	155	15	klipri	klipri	PROPN
gp-329	155	16	lingdung	lingdung	PROPN
gp-329	155	17	lingtek	lingtek	PROPN
gp-329	155	18	orkep	orkep	NOUN
gp-329	155	19	orkom	orkom	PROPN
gp-329	155	20	tekkem	tekkem	PROPN
gp-329	155	21	tekkeu	tekkeu	NOUN
gp-329	156	1	tekkom	tekkom	PROPN
gp-329	156	2	tekmud	tekmud	PROPN
gp-329	156	3	kei	kei	PROPN
gp-329	156	4	klikes	klikes	PROPN
gp-329	156	5	0.353	0.353	NUM
gp-329	156	6	klipri	klipri	NOUN
gp-329	156	7	0.775	0.775	NUM
gp-329	156	8	0.499	0.499	NUM
gp-329	156	9	lingdung	lingdung	VERB
gp-329	156	10	0.521	0.521	NUM
gp-329	156	11	0.424	0.424	NUM
gp-329	156	12	0.702	0.702	NUM
gp-329	156	13	lingtek	lingtek	NOUN
gp-329	156	14	0.660	0.660	NUM
gp-329	156	15	0.449	0.449	NUM
gp-329	156	16	0.641	0.641	NUM
gp-329	156	17	0.780	0.780	NUM
gp-329	156	18	orkep	orkep	NOUN
gp-329	156	19	0.674	0.674	NUM
gp-329	156	20	0.805	0.805	NUM
gp-329	156	21	0.694	0.694	NUM
gp-329	156	22	0.654	0.654	NUM
gp-329	156	23	0.418	0.418	NUM
gp-329	156	24	orkom	orkom	NOUN
gp-329	156	25	0.733	0.733	NUM
gp-329	156	26	0.474	0.474	NUM
gp-329	156	27	0.706	0.706	NUM
gp-329	156	28	0.796	0.796	NUM
gp-329	156	29	0.783	0.783	NUM
gp-329	156	30	0.669	0.669	NUM
gp-329	156	31	tekkem	tekkem	NOUN
gp-329	156	32	0.620	0.620	NUM
gp-329	156	33	0.111	0.111	NUM
gp-329	156	34	0.538	0.538	NUM
gp-329	156	35	0.531	0.531	NUM
gp-329	156	36	0.472	0.472	NUM
gp-329	156	37	0.297	0.297	NUM
gp-329	156	38	0.508	0.508	NUM
gp-329	156	39	tekkeu	tekkeu	NOUN
gp-329	156	40	0.469	0.469	NUM
gp-329	156	41	0.079	0.079	NUM
gp-329	156	42	0.276	0.276	NUM
gp-329	156	43	0.179	0.179	NUM
gp-329	156	44	0.307	0.307	NUM
gp-329	156	45	0.132	0.132	NUM
gp-329	156	46	0.259	0.259	NUM
gp-329	156	47	0.611	0.611	NUM
gp-329	156	48	tekkom	tekkom	NOUN
gp-329	156	49	0.668	0.668	NUM
gp-329	157	1	0.304	0.304	NUM
gp-329	157	2	0.758	0.758	NUM
gp-329	157	3	0.506	0.506	NUM
gp-329	157	4	0.449	0.449	NUM
gp-329	157	5	0.590	0.590	NUM
gp-329	157	6	0.499	0.499	NUM
gp-329	157	7	0.757	0.757	NUM
gp-329	157	8	0.349	0.349	NUM
gp-329	157	9	tekmud	tekmud	NOUN
gp-329	157	10	0.836	0.836	NUM
gp-329	157	11	0.304	0.304	NUM
gp-329	157	12	0.778	0.778	NUM
gp-329	157	13	0.545	0.545	NUM
gp-329	157	14	0.547	0.547	NUM
gp-329	157	15	0.551	0.551	NUM
gp-329	157	16	0.695	0.695	NUM
gp-329	157	17	0.788	0.788	NUM
gp-329	157	18	0.503	0.503	NUM
gp-329	157	19	0.849	0.849	NUM
gp-329	157	20	based	base	VERB
gp-329	157	21	on	on	ADP
gp-329	157	22	table	table	NOUN
gp-329	157	23	2	2	NUM
gp-329	157	24	above	above	ADV
gp-329	157	25	,	,	PUNCT
gp-329	157	26	the	the	DET
gp-329	157	27	htmt	htmt	NOUN
gp-329	157	28	value	value	NOUN
gp-329	157	29	for	for	ADP
gp-329	157	30	each	each	DET
gp-329	157	31	indicator	indicator	NOUN
gp-329	157	32	is	be	AUX
gp-329	157	33	less	less	ADJ
gp-329	157	34	than	than	ADP
gp-329	157	35	0.9	0.9	NUM
gp-329	157	36	,	,	PUNCT
gp-329	157	37	so	so	ADV
gp-329	157	38	discriminant	discriminant	ADJ
gp-329	157	39	validity	validity	NOUN
gp-329	157	40	is	be	AUX
gp-329	157	41	considered	consider	VERB
gp-329	157	42	met	meet	VERB
gp-329	157	43	.	.	PUNCT
gp-329	158	1	this	this	PRON
gp-329	158	2	indicates	indicate	VERB
gp-329	158	3	that	that	SCONJ
gp-329	158	4	the	the	DET
gp-329	158	5	different	different	ADJ
gp-329	158	6	constructs	construct	NOUN
gp-329	158	7	are	be	AUX
gp-329	158	8	indeed	indeed	ADV
gp-329	158	9	statistically	statistically	ADV
gp-329	158	10	different	different	ADJ
gp-329	158	11	.	.	PUNCT
gp-329	159	1	3	3	X
gp-329	159	2	)	)	PUNCT
gp-329	159	3	test	test	NOUN
gp-329	159	4	internal	internal	ADJ
gp-329	159	5	consistency	consistency	NOUN
gp-329	159	6	reliability	reliability	NOUN
gp-329	159	7	methods	method	NOUN
gp-329	159	8	for	for	ADP
gp-329	159	9	measuring	measure	VERB
gp-329	159	10	internal	internal	ADJ
gp-329	159	11	consistency	consistency	NOUN
gp-329	159	12	:	:	PUNCT
gp-329	159	13	reliability	reliability	NOUN
gp-329	159	14	tests	test	NOUN
gp-329	159	15	using	use	VERB
gp-329	159	16	cronbach	cronbach	NOUN
gp-329	159	17	's	's	PART
gp-329	159	18	alpha	alpha	NOUN
gp-329	159	19	and	and	CCONJ
gp-329	159	20	composite	composite	ADJ
gp-329	159	21	reliability	reliability	NOUN
gp-329	159	22	.	.	PUNCT
gp-329	160	1	a.	a.	NOUN
gp-329	160	2	cronbach	cronbach	PROPN
gp-329	160	3	's	's	PART
gp-329	160	4	alpha	alpha	NOUN
gp-329	160	5	according	accord	VERB
gp-329	160	6	to	to	ADP
gp-329	160	7	ghozali	ghozali	PROPN
gp-329	160	8	(	(	PUNCT
gp-329	160	9	2021	2021	NUM
gp-329	160	10	)	)	PUNCT
gp-329	160	11	,	,	PUNCT
gp-329	160	12	cronbach	cronbach	VERB
gp-329	160	13	's	's	PART
gp-329	160	14	alpha	alpha	NOUN
gp-329	160	15	measures	measure	NOUN
gp-329	160	16	explicitly	explicitly	ADV
gp-329	160	17	internal	internal	ADJ
gp-329	160	18	consistency	consistency	NOUN
gp-329	160	19	,	,	PUNCT
gp-329	160	20	namely	namely	ADV
gp-329	160	21	the	the	DET
gp-329	160	22	extent	extent	NOUN
gp-329	160	23	to	to	PART
gp-329	160	24	which	which	PRON
gp-329	160	25	items	item	NOUN
gp-329	160	26	in	in	ADP
gp-329	160	27	a	a	DET
gp-329	160	28	measurement	measurement	NOUN
gp-329	160	29	instrument	instrument	NOUN
gp-329	160	30	correlate	correlate	VERB
gp-329	160	31	with	with	ADP
gp-329	160	32	each	each	DET
gp-329	160	33	other	other	ADJ
gp-329	160	34	and	and	CCONJ
gp-329	160	35	measure	measure	VERB
gp-329	160	36	the	the	DET
gp-329	160	37	same	same	ADJ
gp-329	160	38	concept	concept	NOUN
gp-329	160	39	.	.	PUNCT
gp-329	161	1	interpretation	interpretation	NOUN
gp-329	161	2	of	of	ADP
gp-329	161	3	cronbach	cronbach	PROPN
gp-329	161	4	's	's	PART
gp-329	161	5	alpha	alpha	ADJ
gp-329	161	6	values	value	NOUN
gp-329	161	7	:	:	PUNCT
gp-329	161	8	a.	a.	NOUN
gp-329	161	9	>	>	X
gp-329	162	1	0.7	0.7	NUM
gp-329	162	2	:	:	PUNCT
gp-329	162	3	considered	consider	VERB
gp-329	162	4	good	good	ADJ
gp-329	162	5	and	and	CCONJ
gp-329	162	6	indicates	indicate	VERB
gp-329	162	7	high	high	ADJ
gp-329	162	8	internal	internal	ADJ
gp-329	162	9	consistency	consistency	NOUN
gp-329	162	10	.	.	PUNCT
gp-329	163	1	b.	b.	PROPN
gp-329	163	2	0.6	0.6	NUM
gp-329	163	3	0.7	0.7	NUM
gp-329	163	4	:	:	PUNCT
gp-329	163	5	acceptable	acceptable	ADJ
gp-329	163	6	,	,	PUNCT
gp-329	163	7	but	but	CCONJ
gp-329	163	8	there	there	PRON
gp-329	163	9	may	may	AUX
gp-329	163	10	still	still	ADV
gp-329	163	11	be	be	AUX
gp-329	163	12	room	room	NOUN
gp-329	163	13	for	for	ADP
gp-329	163	14	improvement	improvement	NOUN
gp-329	163	15	.	.	PUNCT
gp-329	164	1	c.	c.	NOUN
gp-329	164	2	<	<	X
gp-329	164	3	0.6	0.6	NUM
gp-329	164	4	:	:	PUNCT
gp-329	164	5	indicates	indicate	VERB
gp-329	164	6	low	low	ADJ
gp-329	164	7	reliability	reliability	NOUN
gp-329	164	8	and	and	CCONJ
gp-329	164	9	the	the	DET
gp-329	164	10	instrument	instrument	NOUN
gp-329	164	11	may	may	AUX
gp-329	164	12	need	need	VERB
gp-329	164	13	to	to	PART
gp-329	164	14	be	be	AUX
gp-329	164	15	improved	improve	VERB
gp-329	164	16	or	or	CCONJ
gp-329	164	17	reconsidered	reconsider	VERB
gp-329	164	18	.	.	PUNCT
gp-329	165	1	above	above	ADV
gp-329	165	2	,	,	PUNCT
gp-329	165	3	six	six	NUM
gp-329	165	4	(	(	PUNCT
gp-329	165	5	6	6	NUM
gp-329	165	6	)	)	PUNCT
gp-329	165	7	variables	variable	NOUN
gp-329	165	8	are	be	AUX
gp-329	165	9	good	good	ADJ
gp-329	165	10	,	,	PUNCT
gp-329	165	11	and	and	CCONJ
gp-329	165	12	three	three	NUM
gp-329	165	13	(	(	PUNCT
gp-329	165	14	3	3	X
gp-329	165	15	)	)	PUNCT
gp-329	165	16	variables	variable	NOUN
gp-329	165	17	are	be	AUX
gp-329	165	18	still	still	ADV
gp-329	165	19	acceptable	acceptable	ADJ
gp-329	165	20	.	.	PUNCT
gp-329	166	1	meanwhile	meanwhile	ADV
gp-329	166	2	,	,	PUNCT
gp-329	166	3	two	two	NUM
gp-329	166	4	(	(	PUNCT
gp-329	166	5	2	2	NUM
gp-329	166	6	)	)	PUNCT
gp-329	166	7	variables	variable	NOUN
gp-329	166	8	have	have	VERB
gp-329	166	9	low	low	ADJ
gp-329	166	10	reliability	reliability	NOUN
gp-329	166	11	,	,	PUNCT
gp-329	166	12	namely	namely	ADV
gp-329	166	13	the	the	DET
gp-329	166	14	technology	technology	NOUN
gp-329	166	15	-	-	PUNCT
gp-329	166	16	relative	relative	ADJ
gp-329	166	17	advantage	advantage	NOUN
gp-329	166	18	variable	variable	NOUN
gp-329	166	19	and	and	CCONJ
gp-329	166	20	the	the	DET
gp-329	166	21	technical	technical	ADJ
gp-329	166	22	-	-	PUNCT
gp-329	166	23	compatibility	compatibility	NOUN
gp-329	166	24	variable	variable	NOUN
gp-329	166	25	.	.	PUNCT
gp-329	167	1	b.	b.	NOUN
gp-329	167	2	composite	composite	ADJ
gp-329	167	3	reliability	reliability	NOUN
gp-329	167	4	according	accord	VERB
gp-329	167	5	to	to	ADP
gp-329	167	6	ghozali	ghozali	PROPN
gp-329	167	7	(	(	PUNCT
gp-329	167	8	2021	2021	NUM
gp-329	167	9	)	)	PUNCT
gp-329	167	10	,	,	PUNCT
gp-329	167	11	composite	composite	ADJ
gp-329	167	12	reliability	reliability	NOUN
gp-329	167	13	(	(	PUNCT
gp-329	167	14	cr	cr	NOUN
gp-329	167	15	)	)	PUNCT
gp-329	167	16	is	be	AUX
gp-329	167	17	a	a	DET
gp-329	167	18	method	method	NOUN
gp-329	167	19	used	use	VERB
gp-329	167	20	in	in	ADP
gp-329	167	21	scientific	scientific	ADJ
gp-329	167	22	research	research	NOUN
gp-329	167	23	to	to	PART
gp-329	167	24	assess	assess	VERB
gp-329	167	25	the	the	DET
gp-329	167	26	consistency	consistency	NOUN
gp-329	167	27	of	of	ADP
gp-329	167	28	measuring	measure	VERB
gp-329	167	29	a	a	DET
gp-329	167	30	construct	construct	NOUN
gp-329	167	31	or	or	CCONJ
gp-329	167	32	variable	variable	NOUN
gp-329	167	33	through	through	ADP
gp-329	167	34	its	its	PRON
gp-329	167	35	indicators	indicator	NOUN
gp-329	167	36	.	.	PUNCT
gp-329	168	1	in	in	ADP
gp-329	168	2	the	the	DET
gp-329	168	3	context	context	NOUN
gp-329	168	4	of	of	ADP
gp-329	168	5	structural	structural	ADJ
gp-329	168	6	equation	equation	NOUN
gp-329	168	7	modeling	modeling	NOUN
gp-329	168	8	(	(	PUNCT
gp-329	168	9	sem	sem	NOUN
gp-329	168	10	)	)	PUNCT
gp-329	168	11	,	,	PUNCT
gp-329	168	12	cr	cr	PROPN
gp-329	168	13	is	be	AUX
gp-329	168	14	considered	consider	VERB
gp-329	168	15	better	well	ADV
gp-329	168	16	in	in	ADP
gp-329	168	17	estimating	estimate	VERB
gp-329	168	18	reliability	reliability	NOUN
gp-329	168	19	because	because	SCONJ
gp-329	168	20	it	it	PRON
gp-329	168	21	takes	take	VERB
gp-329	168	22	into	into	ADP
gp-329	168	23	account	account	NOUN
gp-329	168	24	the	the	DET
gp-329	168	25	loading	loading	NOUN
gp-329	168	26	factor	factor	NOUN
gp-329	168	27	of	of	ADP
gp-329	168	28	each	each	DET
gp-329	168	29	indicator	indicator	NOUN
gp-329	168	30	.	.	PUNCT
gp-329	169	1	a	a	DET
gp-329	169	2	high	high	ADJ
gp-329	169	3	cr	cr	NOUN
gp-329	169	4	value	value	NOUN
gp-329	169	5	indicates	indicate	VERB
gp-329	169	6	that	that	SCONJ
gp-329	169	7	the	the	DET
gp-329	169	8	indicators	indicator	NOUN
gp-329	169	9	are	be	AUX
gp-329	169	10	reliable	reliable	ADJ
gp-329	169	11	in	in	ADP
gp-329	169	12	consistently	consistently	ADV
gp-329	169	13	measuring	measure	VERB
gp-329	169	14	the	the	DET
gp-329	169	15	same	same	ADJ
gp-329	169	16	variable	variable	NOUN
gp-329	169	17	.	.	PUNCT
gp-329	170	1	generally	generally	ADV
gp-329	170	2	,	,	PUNCT
gp-329	170	3	an	an	DET
gp-329	170	4	acceptable	acceptable	ADJ
gp-329	170	5	cr	cr	NOUN
gp-329	170	6	value	value	NOUN
gp-329	170	7	is	be	AUX
gp-329	170	8	greater	great	ADJ
gp-329	170	9	than	than	ADP
gp-329	170	10	0.7	0.7	NUM
gp-329	170	11	,	,	PUNCT
gp-329	170	12	but	but	CCONJ
gp-329	170	13	a	a	DET
gp-329	170	14	value	value	NOUN
gp-329	170	15	greater	great	ADJ
gp-329	170	16	than	than	ADP
gp-329	170	17	0.6	0.6	NUM
gp-329	170	18	is	be	AUX
gp-329	170	19	still	still	ADV
gp-329	170	20	considered	consider	VERB
gp-329	170	21	adequate	adequate	ADJ
gp-329	170	22	.	.	PUNCT
gp-329	171	1	table	table	NOUN
gp-329	171	2	3	3	NUM
gp-329	171	3	.	.	PUNCT
gp-329	171	4	composite	composite	ADJ
gp-329	171	5	reliability	reliability	NOUN
gp-329	171	6	value	value	NOUN
gp-329	171	7	variables	variable	VERB
gp-329	171	8	cr	cr	PRON
gp-329	171	9	count	count	VERB
gp-329	171	10	cr	cr	PROPN
gp-329	171	11	criteria	criterion	NOUN
gp-329	171	12	reliability	reliability	NOUN
gp-329	171	13	technology	technology	NOUN
gp-329	171	14	easy	easy	ADJ
gp-329	171	15	to	to	PART
gp-329	171	16	use	use	VERB
gp-329	171	17	0.858	0.858	NUM
gp-329	171	18	0.700	0.700	NUM
gp-329	171	19	good	good	ADJ
gp-329	171	20	technology	technology	NOUN
gp-329	171	21	relative	relative	ADJ
gp-329	171	22	advantages	advantage	NOUN
gp-329	171	23	0.794	0.794	NUM
gp-329	171	24	0.700	0.700	NUM
gp-329	171	25	good	good	ADJ
gp-329	171	26	technical	technical	ADJ
gp-329	171	27	compatibility	compatibility	NOUN
gp-329	171	28	0.809	0.809	NUM
gp-329	171	29	0.700	0.700	NUM
gp-329	171	30	good	good	ADJ
gp-329	171	31	technical	technical	ADJ
gp-329	171	32	application	application	NOUN
gp-329	171	33	maturity	maturity	NOUN
gp-329	171	34	0.843	0.843	NUM
gp-329	171	35	0.700	0.700	NUM
gp-329	171	36	good	good	ADJ
gp-329	171	37	organization	organization	NOUN
gp-329	171	38	top	top	ADJ
gp-329	171	39	management	management	NOUN
gp-329	171	40	commitment	commitment	NOUN
gp-329	171	41	0.853	0.853	NUM
gp-329	171	42	0.700	0.700	NUM
gp-329	171	43	good	good	ADJ
gp-329	171	44	factors	factor	NOUN
gp-329	171	45	that	that	PRON
gp-329	171	46	influence	influence	NOUN
gp-329	171	47	companies	company	NOUN
gp-329	171	48	to	to	PART
gp-329	171	49	implement	implement	VERB
gp-329	171	50	the	the	DET
gp-329	171	51	use	use	NOUN
gp-329	171	52	of	of	ADP
gp-329	171	53	rpa	rpa	PROPN
gp-329	171	54	and	and	CCONJ
gp-329	171	55	ai	ai	VERB
gp-329	171	56	in	in	ADP
gp-329	171	57	tax	tax	NOUN
gp-329	171	58	consulting	consulting	NOUN
gp-329	171	59	service	service	NOUN
gp-329	171	60	companies	company	NOUN
gp-329	171	61	in	in	ADP
gp-329	171	62	indonesia	indonesia	PROPN
gp-329	171	63	1396	1396	NUM
gp-329	171	64	variables	variable	NOUN
gp-329	171	65	cr	cr	PART
gp-329	171	66	count	count	VERB
gp-329	171	67	cr	cr	PROPN
gp-329	171	68	criteria	criterion	NOUN
gp-329	171	69	reliability	reliability	NOUN
gp-329	171	70	organization	organization	NOUN
gp-329	171	71	employee	employee	NOUN
gp-329	171	72	trust	trust	VERB
gp-329	171	73	0.863	0.863	NUM
gp-329	171	74	0.700	0.700	NUM
gp-329	171	75	good	good	ADJ
gp-329	171	76	client	client	NOUN
gp-329	171	77	data	datum	NOUN
gp-329	171	78	privacy	privacy	NOUN
gp-329	171	79	0.865	0.865	NUM
gp-329	171	80	0.700	0.700	NUM
gp-329	171	81	good	good	ADJ
gp-329	171	82	client	client	NOUN
gp-329	171	83	client	client	NOUN
gp-329	171	84	readiness	readiness	NOUN
gp-329	171	85	0.908	0.908	NUM
gp-329	171	86	0.700	0.700	NUM
gp-329	171	87	good	good	ADJ
gp-329	171	88	environment	environment	NOUN
gp-329	171	89	competitive	competitive	ADJ
gp-329	171	90	pressure	pressure	NOUN
gp-329	171	91	0.835	0.835	NUM
gp-329	171	92	0.700	0.700	NUM
gp-329	171	93	good	good	ADJ
gp-329	171	94	environment	environment	NOUN
gp-329	171	95	vendor	vendor	NOUN
gp-329	171	96	support	support	VERB
gp-329	171	97	0.854	0.854	NUM
gp-329	171	98	0.700	0.700	NUM
gp-329	171	99	good	good	ADJ
gp-329	171	100	consulting	consulting	NOUN
gp-329	171	101	firms	firm	NOUN
gp-329	171	102	'	'	PART
gp-329	171	103	desire	desire	NOUN
gp-329	171	104	to	to	PART
gp-329	171	105	implement	implement	VERB
gp-329	171	106	rpa	rpa	PROPN
gp-329	171	107	and	and	CCONJ
gp-329	171	108	ai	ai	VERB
gp-329	171	109	0.912	0.912	NUM
gp-329	171	110	0.700	0.700	NUM
gp-329	171	111	good	good	NOUN
gp-329	171	112	based	base	VERB
gp-329	171	113	on	on	ADP
gp-329	171	114	table	table	NOUN
gp-329	171	115	3	3	NUM
gp-329	171	116	above	above	ADV
gp-329	171	117	,	,	PUNCT
gp-329	171	118	the	the	DET
gp-329	171	119	composite	composite	ADJ
gp-329	171	120	reliability	reliability	NOUN
gp-329	171	121	value	value	NOUN
gp-329	171	122	for	for	ADP
gp-329	171	123	each	each	DET
gp-329	171	124	indicator	indicator	NOUN
gp-329	171	125	is	be	AUX
gp-329	171	126	greater	great	ADJ
gp-329	171	127	than	than	ADP
gp-329	171	128	0.7	0.7	NUM
gp-329	171	129	,	,	PUNCT
gp-329	171	130	indicating	indicate	VERB
gp-329	171	131	that	that	SCONJ
gp-329	171	132	the	the	DET
gp-329	171	133	variable	variable	NOUN
gp-329	171	134	is	be	AUX
gp-329	171	135	acceptable	acceptable	ADJ
gp-329	171	136	and	and	CCONJ
gp-329	171	137	relatively	relatively	ADV
gp-329	171	138	consistent	consistent	ADJ
gp-329	171	139	,	,	PUNCT
gp-329	171	140	and	and	CCONJ
gp-329	171	141	is	be	AUX
gp-329	171	142	likely	likely	ADJ
gp-329	171	143	to	to	PART
gp-329	171	144	be	be	AUX
gp-329	171	145	good	good	ADJ
gp-329	171	146	and	and	CCONJ
gp-329	171	147	stronger	strong	ADJ
gp-329	171	148	because	because	SCONJ
gp-329	171	149	the	the	DET
gp-329	171	150	cr	cr	PROPN
gp-329	171	151	value	value	NOUN
gp-329	171	152	is	be	AUX
gp-329	171	153	mostly	mostly	ADV
gp-329	171	154	more	more	ADJ
gp-329	171	155	than	than	ADP
gp-329	171	156	0.8	0.8	NUM
gp-329	171	157	.	.	PUNCT
gp-329	172	1	only	only	ADV
gp-329	172	2	one	one	NUM
gp-329	172	3	(	(	PUNCT
gp-329	172	4	1	1	NUM
gp-329	172	5	)	)	PUNCT
gp-329	172	6	variable	variable	NOUN
gp-329	172	7	,	,	PUNCT
gp-329	172	8	namely	namely	ADV
gp-329	172	9	the	the	DET
gp-329	172	10	technology	technology	NOUN
gp-329	172	11	-	-	PUNCT
gp-329	172	12	relative	relative	ADJ
gp-329	172	13	advantage	advantage	NOUN
gp-329	172	14	variable	variable	NOUN
gp-329	172	15	,	,	PUNCT
gp-329	172	16	has	have	VERB
gp-329	172	17	a	a	DET
gp-329	172	18	cr	cr	NOUN
gp-329	172	19	below	below	ADP
gp-329	172	20	0.8	0.8	NUM
gp-329	172	21	but	but	CCONJ
gp-329	172	22	remains	remain	VERB
gp-329	172	23	above	above	ADP
gp-329	172	24	0.7	0.7	NUM
gp-329	172	25	.	.	PUNCT
gp-329	173	1	the	the	DET
gp-329	173	2	formative	formative	ADJ
gp-329	173	3	measurement	measurement	NOUN
gp-329	173	4	model	model	NOUN
gp-329	173	5	consists	consist	VERB
gp-329	173	6	of	of	ADP
gp-329	173	7	:	:	PUNCT
gp-329	173	8	a.	a.	NOUN
gp-329	173	9	weight	weight	NOUN
gp-329	173	10	value	value	NOUN
gp-329	173	11	if	if	SCONJ
gp-329	173	12	the	the	DET
gp-329	173	13	weight	weight	NOUN
gp-329	173	14	value	value	NOUN
gp-329	173	15	is	be	AUX
gp-329	173	16	statistically	statistically	ADV
gp-329	173	17	significant	significant	ADJ
gp-329	173	18	,	,	PUNCT
gp-329	173	19	it	it	PRON
gp-329	173	20	indicates	indicate	VERB
gp-329	173	21	that	that	SCONJ
gp-329	173	22	the	the	DET
gp-329	173	23	indicator	indicator	NOUN
gp-329	173	24	has	have	VERB
gp-329	173	25	a	a	DET
gp-329	173	26	significant	significant	ADJ
gp-329	173	27	impact	impact	NOUN
gp-329	173	28	on	on	ADP
gp-329	173	29	the	the	DET
gp-329	173	30	construct	construct	NOUN
gp-329	173	31	.	.	PUNCT
gp-329	174	1	therefore	therefore	ADV
gp-329	174	2	,	,	PUNCT
gp-329	174	3	the	the	DET
gp-329	174	4	estimated	estimate	VERB
gp-329	174	5	value	value	NOUN
gp-329	174	6	in	in	ADP
gp-329	174	7	the	the	DET
gp-329	174	8	formative	formative	ADJ
gp-329	174	9	measurement	measurement	NOUN
gp-329	174	10	model	model	NOUN
gp-329	174	11	must	must	AUX
gp-329	174	12	be	be	AUX
gp-329	174	13	significant	significant	ADJ
gp-329	174	14	(	(	PUNCT
gp-329	174	15	p	p	X
gp-329	174	16	<	<	X
gp-329	174	17	0.05	0.05	NUM
gp-329	174	18	)	)	PUNCT
gp-329	174	19	.	.	PUNCT
gp-329	175	1	this	this	DET
gp-329	175	2	level	level	NOUN
gp-329	175	3	of	of	ADP
gp-329	175	4	significance	significance	NOUN
gp-329	175	5	is	be	AUX
gp-329	175	6	assessed	assess	VERB
gp-329	175	7	using	use	VERB
gp-329	175	8	a	a	DET
gp-329	175	9	bootstrapping	bootstrappe	VERB
gp-329	175	10	procedure	procedure	NOUN
gp-329	175	11	(	(	PUNCT
gp-329	175	12	ghozali	ghozali	PROPN
gp-329	175	13	,	,	PUNCT
gp-329	175	14	2014	2014	NUM
gp-329	175	15	,	,	PUNCT
gp-329	175	16	in	in	ADP
gp-329	175	17	jesica	jesica	NOUN
gp-329	175	18	,	,	PUNCT
gp-329	175	19	2020	2020	NUM
gp-329	175	20	)	)	PUNCT
gp-329	175	21	.	.	PUNCT
gp-329	176	1	the	the	DET
gp-329	176	2	p	p	NOUN
gp-329	176	3	-	-	PUNCT
gp-329	176	4	value	value	NOUN
gp-329	176	5	for	for	ADP
gp-329	176	6	each	each	DET
gp-329	176	7	indicator	indicator	NOUN
gp-329	176	8	is	be	AUX
gp-329	176	9	less	less	ADJ
gp-329	176	10	than	than	ADP
gp-329	176	11	0.05	0.05	NUM
gp-329	176	12	,	,	PUNCT
gp-329	176	13	indicating	indicate	VERB
gp-329	176	14	that	that	SCONJ
gp-329	176	15	the	the	DET
gp-329	176	16	indicator	indicator	NOUN
gp-329	176	17	significantly	significantly	ADV
gp-329	176	18	contributes	contribute	VERB
gp-329	176	19	to	to	ADP
gp-329	176	20	the	the	DET
gp-329	176	21	measurement	measurement	NOUN
gp-329	176	22	of	of	ADP
gp-329	176	23	its	its	PRON
gp-329	176	24	latent	latent	NOUN
gp-329	176	25	variable	variable	NOUN
gp-329	176	26	.	.	PUNCT
gp-329	177	1	this	this	PRON
gp-329	177	2	means	mean	VERB
gp-329	177	3	the	the	DET
gp-329	177	4	indicator	indicator	NOUN
gp-329	177	5	can	can	AUX
gp-329	177	6	represent	represent	VERB
gp-329	177	7	or	or	CCONJ
gp-329	177	8	reflect	reflect	VERB
gp-329	177	9	the	the	DET
gp-329	177	10	latent	latent	NOUN
gp-329	177	11	variable	variable	NOUN
gp-329	177	12	it	it	PRON
gp-329	177	13	represents	represent	VERB
gp-329	177	14	.	.	PUNCT
gp-329	178	1	b.	b.	PROPN
gp-329	178	2	multicollinearity	multicollinearity	NOUN
gp-329	178	3	multicollinearity	multicollinearity	NOUN
gp-329	178	4	in	in	ADP
gp-329	178	5	the	the	DET
gp-329	178	6	outer	outer	ADJ
gp-329	178	7	model	model	NOUN
gp-329	178	8	occurs	occur	VERB
gp-329	178	9	when	when	SCONJ
gp-329	178	10	the	the	DET
gp-329	178	11	indicators	indicator	NOUN
gp-329	178	12	of	of	ADP
gp-329	178	13	the	the	DET
gp-329	178	14	latent	latent	NOUN
gp-329	178	15	variable	variable	NOUN
gp-329	178	16	are	be	AUX
gp-329	178	17	highly	highly	ADV
gp-329	178	18	correlated	correlate	VERB
gp-329	178	19	.	.	PUNCT
gp-329	179	1	to	to	PART
gp-329	179	2	determine	determine	VERB
gp-329	179	3	whether	whether	SCONJ
gp-329	179	4	a	a	DET
gp-329	179	5	formative	formative	ADJ
gp-329	179	6	indicator	indicator	NOUN
gp-329	179	7	experiences	experience	VERB
gp-329	179	8	multicollinearity	multicollinearity	NOUN
gp-329	179	9	,	,	PUNCT
gp-329	179	10	a	a	DET
gp-329	179	11	variance	variance	NOUN
gp-329	179	12	inflation	inflation	NOUN
gp-329	179	13	factor	factor	NOUN
gp-329	179	14	(	(	PUNCT
gp-329	179	15	vif	vif	NOUN
gp-329	179	16	)	)	PUNCT
gp-329	179	17	value	value	NOUN
gp-329	179	18	of	of	ADP
gp-329	179	19	<	<	X
gp-329	179	20	10	10	NUM
gp-329	179	21	indicates	indicate	VERB
gp-329	179	22	that	that	SCONJ
gp-329	179	23	the	the	DET
gp-329	179	24	indicator	indicator	NOUN
gp-329	179	25	does	do	AUX
gp-329	179	26	not	not	PART
gp-329	179	27	experience	experience	VERB
gp-329	179	28	multicollinearity	multicollinearity	NOUN
gp-329	179	29	(	(	PUNCT
gp-329	179	30	ghozali	ghozali	ADJ
gp-329	179	31	,	,	PUNCT
gp-329	179	32	2014	2014	NUM
gp-329	179	33	,	,	PUNCT
gp-329	179	34	in	in	ADP
gp-329	179	35	jesica	jesica	NOUN
gp-329	179	36	,	,	PUNCT
gp-329	179	37	2020	2020	NUM
gp-329	179	38	)	)	PUNCT
gp-329	179	39	.	.	PUNCT
gp-329	180	1	the	the	DET
gp-329	180	2	variance	variance	NOUN
gp-329	180	3	inflation	inflation	NOUN
gp-329	180	4	factor	factor	NOUN
gp-329	180	5	(	(	PUNCT
gp-329	180	6	vif	vif	NOUN
gp-329	180	7	)	)	PUNCT
gp-329	180	8	value	value	NOUN
gp-329	180	9	for	for	ADP
gp-329	180	10	each	each	DET
gp-329	180	11	indicator	indicator	NOUN
gp-329	180	12	is	be	AUX
gp-329	180	13	less	less	ADJ
gp-329	180	14	than	than	ADP
gp-329	180	15	10	10	NUM
gp-329	180	16	,	,	PUNCT
gp-329	180	17	indicating	indicate	VERB
gp-329	180	18	that	that	SCONJ
gp-329	180	19	there	there	PRON
gp-329	180	20	is	be	VERB
gp-329	180	21	no	no	DET
gp-329	180	22	multicollinearity	multicollinearity	NOUN
gp-329	180	23	problem	problem	NOUN
gp-329	180	24	between	between	ADP
gp-329	180	25	indicators	indicator	NOUN
gp-329	180	26	in	in	ADP
gp-329	180	27	a	a	DET
gp-329	180	28	latent	latent	NOUN
gp-329	180	29	variable	variable	NOUN
gp-329	180	30	.	.	PUNCT
gp-329	181	1	in	in	ADP
gp-329	181	2	other	other	ADJ
gp-329	181	3	words	word	NOUN
gp-329	181	4	,	,	PUNCT
gp-329	181	5	the	the	DET
gp-329	181	6	indicator	indicator	NOUN
gp-329	181	7	variables	variable	NOUN
gp-329	181	8	used	use	VERB
gp-329	181	9	to	to	PART
gp-329	181	10	measure	measure	VERB
gp-329	181	11	a	a	DET
gp-329	181	12	latent	latent	NOUN
gp-329	181	13	variable	variable	NOUN
gp-329	181	14	are	be	AUX
gp-329	181	15	not	not	PART
gp-329	181	16	highly	highly	ADV
gp-329	181	17	correlated	correlate	VERB
gp-329	181	18	with	with	ADP
gp-329	181	19	each	each	DET
gp-329	181	20	other	other	ADJ
gp-329	181	21	.	.	PUNCT
gp-329	182	1	inner	inner	ADJ
gp-329	182	2	model	model	NOUN
gp-329	182	3	the	the	DET
gp-329	182	4	inner	inner	ADJ
gp-329	182	5	model	model	NOUN
gp-329	182	6	is	be	AUX
gp-329	182	7	a	a	DET
gp-329	182	8	structural	structural	ADJ
gp-329	182	9	model	model	NOUN
gp-329	182	10	that	that	PRON
gp-329	182	11	describes	describe	VERB
gp-329	182	12	the	the	DET
gp-329	182	13	causal	causal	ADJ
gp-329	182	14	relationship	relationship	NOUN
gp-329	182	15	between	between	ADP
gp-329	182	16	latent	latent	NOUN
gp-329	182	17	variables	variable	NOUN
gp-329	182	18	formulated	formulate	VERB
gp-329	182	19	based	base	VERB
gp-329	182	20	on	on	ADP
gp-329	182	21	the	the	DET
gp-329	182	22	underlying	underlie	VERB
gp-329	182	23	theory	theory	NOUN
gp-329	182	24	.	.	PUNCT
gp-329	183	1	(	(	PUNCT
gp-329	183	2	ghozali	ghozali	PROPN
gp-329	183	3	,	,	PUNCT
gp-329	183	4	2014	2014	NUM
gp-329	183	5	,	,	PUNCT
gp-329	183	6	in	in	ADP
gp-329	183	7	jesica	jesica	NOUN
gp-329	183	8	,	,	PUNCT
gp-329	183	9	2020	2020	NUM
gp-329	183	10	)	)	PUNCT
gp-329	183	11	.	.	PUNCT
gp-329	184	1	the	the	DET
gp-329	184	2	following	follow	VERB
gp-329	184	3	are	be	AUX
gp-329	184	4	the	the	DET
gp-329	184	5	criteria	criterion	NOUN
gp-329	184	6	for	for	ADP
gp-329	184	7	assessing	assess	VERB
gp-329	184	8	the	the	DET
gp-329	184	9	inner	inner	ADJ
gp-329	184	10	model	model	NOUN
gp-329	184	11	:	:	PUNCT
gp-329	184	12	1	1	X
gp-329	184	13	)	)	PUNCT
gp-329	184	14	model	model	NOUN
gp-329	184	15	fit	fit	PROPN
gp-329	184	16	test	test	NOUN
gp-329	184	17	smartpls	smartpls	NOUN
gp-329	184	18	has	have	VERB
gp-329	184	19	several	several	ADJ
gp-329	184	20	different	different	ADJ
gp-329	184	21	model	model	NOUN
gp-329	184	22	fit	fit	NOUN
gp-329	184	23	criteria	criterion	NOUN
gp-329	184	24	(	(	PUNCT
gp-329	184	25	ringle	ringle	NOUN
gp-329	184	26	et	et	PROPN
gp-329	184	27	al	al	PROPN
gp-329	184	28	.	.	PROPN
gp-329	184	29	,	,	PUNCT
gp-329	184	30	2024	2024	NUM
gp-329	184	31	)	)	PUNCT
gp-329	184	32	,	,	PUNCT
gp-329	184	33	and	and	CCONJ
gp-329	184	34	a	a	DET
gp-329	184	35	model	model	NOUN
gp-329	184	36	is	be	AUX
gp-329	184	37	considered	consider	VERB
gp-329	184	38	fit	fit	ADJ
gp-329	184	39	if	if	SCONJ
gp-329	184	40	it	it	PRON
gp-329	184	41	meets	meet	VERB
gp-329	184	42	most	most	ADJ
gp-329	184	43	of	of	ADP
gp-329	184	44	these	these	DET
gp-329	184	45	criteria	criterion	NOUN
gp-329	184	46	,	,	PUNCT
gp-329	184	47	not	not	PART
gp-329	184	48	all	all	PRON
gp-329	184	49	.	.	PUNCT
gp-329	185	1	table	table	NOUN
gp-329	185	2	4	4	NUM
gp-329	185	3	.	.	PUNCT
gp-329	185	4	model	model	NOUN
gp-329	185	5	fit	fit	ADJ
gp-329	185	6	analysis	analysis	NOUN
gp-329	185	7	parameter	parameter	NOUN
gp-329	185	8	criteria	criterion	NOUN
gp-329	185	9	results	result	VERB
gp-329	185	10	information	information	NOUN
gp-329	185	11	srmr	srmr	VERB
gp-329	185	12	less	less	ADJ
gp-329	185	13	than	than	ADP
gp-329	185	14	0.10	0.10	NUM
gp-329	185	15	0.08	0.08	NUM
gp-329	185	16	fit	fit	ADJ
gp-329	185	17	d_uls	d_uls	PROPN
gp-329	185	18	>	>	SYM
gp-329	185	19	0.05	0.05	NUM
gp-329	185	20	3	3	NUM
gp-329	185	21	fit	fit	NOUN
gp-329	185	22	d_g	d_g	X
gp-329	185	23	>	>	X
gp-329	185	24	0.05	0.05	NUM
gp-329	185	25	1	1	NUM
gp-329	185	26	fit	fit	ADJ
gp-329	185	27	factors	factor	NOUN
gp-329	185	28	that	that	PRON
gp-329	185	29	influence	influence	NOUN
gp-329	185	30	companies	company	NOUN
gp-329	185	31	to	to	PART
gp-329	185	32	implement	implement	VERB
gp-329	185	33	the	the	DET
gp-329	185	34	use	use	NOUN
gp-329	185	35	of	of	ADP
gp-329	185	36	rpa	rpa	PROPN
gp-329	185	37	and	and	CCONJ
gp-329	185	38	ai	ai	VERB
gp-329	185	39	in	in	ADP
gp-329	185	40	tax	tax	NOUN
gp-329	185	41	consulting	consulting	NOUN
gp-329	185	42	service	service	NOUN
gp-329	185	43	companies	company	NOUN
gp-329	185	44	in	in	ADP
gp-329	185	45	indonesia	indonesia	PROPN
gp-329	185	46	1397	1397	NUM
gp-329	186	1	x²	x²	PROPN
gp-329	186	2	x²	x²	PROPN
gp-329	186	3	statistic	statistic	NOUN
gp-329	186	4	<	<	X
gp-329	186	5	x²	x²	PROPN
gp-329	186	6	table	table	NOUN
gp-329	186	7	717,287	717,287	NUM
gp-329	186	8	>	>	SYM
gp-329	186	9	41,337	41,337	NUM
gp-329	186	10	not	not	PART
gp-329	186	11	fit	fit	ADJ
gp-329	186	12	nfi	nfi	NOUN
gp-329	186	13	approaching	approach	VERB
gp-329	186	14	the	the	DET
gp-329	186	15	value	value	NOUN
gp-329	186	16	1	1	NUM
gp-329	186	17	0.553	0.553	NUM
gp-329	186	18	fit	fit	ADJ
gp-329	186	19	gof	gof	NOUN
gp-329	186	20	0.1	0.1	NUM
gp-329	186	21	(	(	PUNCT
gp-329	186	22	small	small	ADJ
gp-329	186	23	gof	gof	NOUN
gp-329	186	24	)	)	PUNCT
gp-329	186	25	,	,	PUNCT
gp-329	186	26	0.25	0.25	NUM
gp-329	186	27	(	(	PUNCT
gp-329	186	28	moderate	moderate	ADJ
gp-329	186	29	gof	gof	NOUN
gp-329	186	30	)	)	PUNCT
gp-329	186	31	,	,	PUNCT
gp-329	186	32	0.36	0.36	NUM
gp-329	186	33	(	(	PUNCT
gp-329	186	34	strong	strong	ADJ
gp-329	186	35	gof	gof	NOUN
gp-329	186	36	)	)	PUNCT
gp-329	186	37	0.653	0.653	NUM
gp-329	186	38	fit	fit	ADJ
gp-329	186	39	(	(	PUNCT
gp-329	186	40	strong	strong	ADJ
gp-329	186	41	)	)	PUNCT
gp-329	186	42	q²	q²	NOUN
gp-329	186	43	>	>	X
gp-329	186	44	0	0	NUM
gp-329	186	45	0.503	0.503	NUM
gp-329	186	46	fit	fit	VERB
gp-329	186	47	the	the	DET
gp-329	186	48	chi	chi	ADJ
gp-329	186	49	-	-	PUNCT
gp-329	186	50	square	square	ADJ
gp-329	186	51	test	test	NOUN
gp-329	186	52	consists	consist	VERB
gp-329	186	53	of	of	ADP
gp-329	186	54	29	29	NUM
gp-329	186	55	indicators	indicator	NOUN
gp-329	186	56	,	,	PUNCT
gp-329	186	57	so	so	ADV
gp-329	186	58	the	the	DET
gp-329	186	59	dk	dk	PROPN
gp-329	186	60	value	value	NOUN
gp-329	186	61	used	use	VERB
gp-329	186	62	in	in	ADP
gp-329	186	63	the	the	DET
gp-329	186	64	chi	chi	ADJ
gp-329	186	65	-	-	PUNCT
gp-329	186	66	square	square	ADJ
gp-329	186	67	table	table	NOUN
gp-329	186	68	is	be	AUX
gp-329	186	69	dk	dk	PROPN
gp-329	186	70	=	=	PUNCT
gp-329	186	71	28	28	NUM
gp-329	186	72	with	with	ADP
gp-329	186	73	a	a	DET
gp-329	186	74	significance	significance	NOUN
gp-329	186	75	level	level	NOUN
gp-329	186	76	of	of	ADP
gp-329	186	77	5	5	NUM
gp-329	186	78	%	%	NOUN
gp-329	186	79	.	.	PUNCT
gp-329	187	1	based	base	VERB
gp-329	187	2	on	on	ADP
gp-329	187	3	table	table	NOUN
gp-329	187	4	4	4	NUM
gp-329	187	5	above	above	ADV
gp-329	187	6	,	,	PUNCT
gp-329	187	7	six	six	NUM
gp-329	187	8	criteria	criterion	NOUN
gp-329	187	9	have	have	AUX
gp-329	187	10	been	be	AUX
gp-329	187	11	successfully	successfully	ADV
gp-329	187	12	met	meet	VERB
gp-329	187	13	,	,	PUNCT
gp-329	187	14	while	while	SCONJ
gp-329	187	15	only	only	ADV
gp-329	187	16	one	one	NUM
gp-329	187	17	criterion	criterion	NOUN
gp-329	187	18	is	be	AUX
gp-329	187	19	not	not	PART
gp-329	187	20	met	meet	VERB
gp-329	187	21	,	,	PUNCT
gp-329	187	22	namely	namely	ADV
gp-329	187	23	the	the	DET
gp-329	187	24	chi	chi	ADJ
gp-329	187	25	-	-	PUNCT
gp-329	187	26	square	square	ADJ
gp-329	187	27	test	test	NOUN
gp-329	187	28	.	.	PUNCT
gp-329	188	1	the	the	DET
gp-329	188	2	chi	chi	ADJ
gp-329	188	3	-	-	PUNCT
gp-329	188	4	square	square	ADJ
gp-329	188	5	test	test	NOUN
gp-329	188	6	only	only	ADV
gp-329	188	7	shows	show	VERB
gp-329	188	8	whether	whether	SCONJ
gp-329	188	9	there	there	PRON
gp-329	188	10	is	be	VERB
gp-329	188	11	a	a	DET
gp-329	188	12	significant	significant	ADJ
gp-329	188	13	relationship	relationship	NOUN
gp-329	188	14	between	between	ADP
gp-329	188	15	variables	variable	NOUN
gp-329	188	16	.	.	PUNCT
gp-329	189	1	however	however	ADV
gp-329	189	2	,	,	PUNCT
gp-329	189	3	it	it	PRON
gp-329	189	4	does	do	AUX
gp-329	189	5	not	not	PART
gp-329	189	6	provide	provide	VERB
gp-329	189	7	information	information	NOUN
gp-329	189	8	about	about	ADP
gp-329	189	9	the	the	DET
gp-329	189	10	strength	strength	NOUN
gp-329	189	11	or	or	CCONJ
gp-329	189	12	direction	direction	NOUN
gp-329	189	13	of	of	ADP
gp-329	189	14	the	the	DET
gp-329	189	15	relationship	relationship	NOUN
gp-329	189	16	,	,	PUNCT
gp-329	189	17	so	so	CCONJ
gp-329	189	18	the	the	DET
gp-329	189	19	chi	chi	ADJ
gp-329	189	20	-	-	PUNCT
gp-329	189	21	square	square	ADJ
gp-329	189	22	criteria	criterion	NOUN
gp-329	189	23	are	be	AUX
gp-329	189	24	often	often	ADV
gp-329	189	25	inappropriate	inappropriate	ADJ
gp-329	189	26	.	.	PUNCT
gp-329	190	1	because	because	SCONJ
gp-329	190	2	most	most	ADJ
gp-329	190	3	of	of	ADP
gp-329	190	4	the	the	DET
gp-329	190	5	model	model	NOUN
gp-329	190	6	fit	fit	ADJ
gp-329	190	7	criteria	criterion	NOUN
gp-329	190	8	are	be	AUX
gp-329	190	9	met	meet	VERB
gp-329	190	10	,	,	PUNCT
gp-329	190	11	the	the	DET
gp-329	190	12	model	model	NOUN
gp-329	190	13	is	be	AUX
gp-329	190	14	appropriate	appropriate	ADJ
gp-329	190	15	to	to	ADP
gp-329	190	16	the	the	DET
gp-329	190	17	data	datum	NOUN
gp-329	190	18	2	2	NUM
gp-329	190	19	)	)	PUNCT
gp-329	190	20	coefficient	coefficient	NOUN
gp-329	190	21	of	of	ADP
gp-329	190	22	determination	determination	NOUN
gp-329	190	23	test	test	NOUN
gp-329	190	24	(	(	PUNCT
gp-329	190	25	r	r	NOUN
gp-329	190	26	-	-	PUNCT
gp-329	190	27	squared	square	VERB
gp-329	190	28	)	)	PUNCT
gp-329	190	29	this	this	DET
gp-329	190	30	method	method	NOUN
gp-329	190	31	is	be	AUX
gp-329	190	32	used	use	VERB
gp-329	190	33	to	to	PART
gp-329	190	34	determine	determine	VERB
gp-329	190	35	the	the	DET
gp-329	190	36	effect	effect	NOUN
gp-329	190	37	of	of	ADP
gp-329	190	38	independent	independent	ADJ
gp-329	190	39	variables	variable	NOUN
gp-329	190	40	on	on	ADP
gp-329	190	41	the	the	DET
gp-329	190	42	dependent	dependent	ADJ
gp-329	190	43	variable	variable	NOUN
gp-329	190	44	.	.	PUNCT
gp-329	191	1	a	a	DET
gp-329	191	2	high	high	ADJ
gp-329	191	3	r	r	NOUN
gp-329	191	4	-	-	PUNCT
gp-329	191	5	squared	square	VERB
gp-329	191	6	value	value	NOUN
gp-329	191	7	(	(	PUNCT
gp-329	191	8	close	close	ADV
gp-329	191	9	to	to	PART
gp-329	191	10	1	1	NUM
gp-329	191	11	)	)	PUNCT
gp-329	191	12	indicates	indicate	VERB
gp-329	191	13	that	that	SCONJ
gp-329	191	14	the	the	DET
gp-329	191	15	model	model	NOUN
gp-329	191	16	can	can	AUX
gp-329	191	17	explain	explain	VERB
gp-329	191	18	most	most	ADJ
gp-329	191	19	of	of	ADP
gp-329	191	20	the	the	DET
gp-329	191	21	variation	variation	NOUN
gp-329	191	22	in	in	ADP
gp-329	191	23	the	the	DET
gp-329	191	24	data	datum	NOUN
gp-329	191	25	,	,	PUNCT
gp-329	191	26	while	while	SCONJ
gp-329	191	27	a	a	DET
gp-329	191	28	low	low	ADJ
gp-329	191	29	value	value	NOUN
gp-329	191	30	(	(	PUNCT
gp-329	191	31	close	close	ADV
gp-329	191	32	to	to	PART
gp-329	191	33	0	0	NUM
gp-329	191	34	)	)	PUNCT
gp-329	191	35	indicates	indicate	VERB
gp-329	191	36	that	that	SCONJ
gp-329	191	37	the	the	DET
gp-329	191	38	model	model	NOUN
gp-329	191	39	is	be	AUX
gp-329	191	40	less	less	ADV
gp-329	191	41	able	able	ADJ
gp-329	191	42	to	to	PART
gp-329	191	43	explain	explain	VERB
gp-329	191	44	that	that	DET
gp-329	191	45	variation	variation	NOUN
gp-329	191	46	.	.	PUNCT
gp-329	192	1	an	an	DET
gp-329	192	2	r²	r²	NOUN
gp-329	192	3	value	value	NOUN
gp-329	192	4	of	of	ADP
gp-329	192	5	0.75	0.75	NUM
gp-329	192	6	is	be	AUX
gp-329	192	7	considered	consider	VERB
gp-329	192	8	good	good	ADJ
gp-329	192	9	,	,	PUNCT
gp-329	192	10	0.50	0.50	NUM
gp-329	192	11	moderate	moderate	ADJ
gp-329	192	12	,	,	PUNCT
gp-329	192	13	and	and	CCONJ
gp-329	192	14	0.25	0.25	NUM
gp-329	192	15	weak	weak	ADJ
gp-329	192	16	(	(	PUNCT
gp-329	192	17	ghozali	ghozali	ADJ
gp-329	192	18	,	,	PUNCT
gp-329	192	19	2021	2021	NUM
gp-329	192	20	)	)	PUNCT
gp-329	192	21	.	.	PUNCT
gp-329	193	1	table	table	NOUN
gp-329	193	2	5	5	NUM
gp-329	193	3	.	.	PUNCT
gp-329	194	1	r	r	X
gp-329	194	2	-	-	PUNCT
gp-329	194	3	square	square	ADJ
gp-329	194	4	value	value	NOUN
gp-329	194	5	r	r	NOUN
gp-329	194	6	-	-	PUNCT
gp-329	194	7	square	square	ADJ
gp-329	194	8	r	r	NOUN
gp-329	194	9	-	-	PUNCT
gp-329	194	10	square	square	ADJ
gp-329	194	11	adjusted	adjusted	ADJ
gp-329	194	12	consulting	consulting	NOUN
gp-329	194	13	firms	firm	NOUN
gp-329	194	14	'	'	PART
gp-329	194	15	desire	desire	NOUN
gp-329	194	16	to	to	PART
gp-329	194	17	implement	implement	VERB
gp-329	194	18	rpa	rpa	PROPN
gp-329	194	19	and	and	CCONJ
gp-329	194	20	ai	ai	VERB
gp-329	194	21	0.610	0.610	NUM
gp-329	194	22	0.568	0.568	NUM
gp-329	194	23	based	base	VERB
gp-329	194	24	on	on	ADP
gp-329	194	25	table	table	NOUN
gp-329	194	26	5	5	NUM
gp-329	194	27	above	above	ADV
gp-329	195	1	,	,	PUNCT
gp-329	195	2	the	the	DET
gp-329	195	3	r	r	NOUN
gp-329	195	4	square	square	ADJ
gp-329	195	5	value	value	NOUN
gp-329	195	6	for	for	ADP
gp-329	195	7	the	the	DET
gp-329	195	8	simultaneous	simultaneous	ADJ
gp-329	195	9	influence	influence	NOUN
gp-329	195	10	of	of	ADP
gp-329	195	11	the	the	DET
gp-329	195	12	independent	independent	ADJ
gp-329	195	13	variables	variable	NOUN
gp-329	195	14	on	on	ADP
gp-329	195	15	the	the	DET
gp-329	195	16	dependent	dependent	ADJ
gp-329	195	17	variable	variable	NOUN
gp-329	195	18	is	be	AUX
gp-329	195	19	0.610	0.610	NUM
gp-329	195	20	with	with	ADP
gp-329	195	21	an	an	DET
gp-329	195	22	adjusted	adjust	VERB
gp-329	195	23	r	r	NOUN
gp-329	195	24	square	square	ADJ
gp-329	195	25	value	value	NOUN
gp-329	195	26	of	of	ADP
gp-329	195	27	0.568	0.568	NUM
gp-329	195	28	.	.	PUNCT
gp-329	196	1	therefore	therefore	ADV
gp-329	196	2	,	,	PUNCT
gp-329	196	3	it	it	PRON
gp-329	196	4	can	can	AUX
gp-329	196	5	be	be	AUX
gp-329	196	6	explained	explain	VERB
gp-329	196	7	that	that	SCONJ
gp-329	196	8	all	all	DET
gp-329	196	9	exogenous	exogenous	ADJ
gp-329	196	10	constructs	construct	NOUN
gp-329	196	11	(	(	PUNCT
gp-329	196	12	independent	independent	ADJ
gp-329	196	13	variables	variable	NOUN
gp-329	196	14	)	)	PUNCT
gp-329	196	15	simultaneously	simultaneously	ADV
gp-329	196	16	influence	influence	VERB
gp-329	196	17	the	the	DET
gp-329	196	18	dependent	dependent	ADJ
gp-329	196	19	variable	variable	NOUN
gp-329	196	20	by	by	ADP
gp-329	196	21	56.8	56.8	NUM
gp-329	196	22	%	%	NOUN
gp-329	196	23	,	,	PUNCT
gp-329	196	24	which	which	PRON
gp-329	196	25	is	be	AUX
gp-329	196	26	moderate	moderate	ADJ
gp-329	196	27	.	.	PUNCT
gp-329	197	1	3	3	X
gp-329	197	2	)	)	PUNCT
gp-329	197	3	effect	effect	NOUN
gp-329	197	4	size	size	NOUN
gp-329	197	5	(	(	PUNCT
gp-329	197	6	f	f	NOUN
gp-329	197	7	-	-	PUNCT
gp-329	197	8	squared	square	VERB
gp-329	197	9	or	or	CCONJ
gp-329	197	10	f²	f²	NOUN
gp-329	197	11	)	)	PUNCT
gp-329	197	12	f	f	X
gp-329	197	13	-	-	PUNCT
gp-329	197	14	squared	square	VERB
gp-329	197	15	is	be	AUX
gp-329	197	16	used	use	VERB
gp-329	197	17	to	to	PART
gp-329	197	18	assess	assess	VERB
gp-329	197	19	model	model	NOUN
gp-329	197	20	quality	quality	NOUN
gp-329	197	21	and	and	CCONJ
gp-329	197	22	provide	provide	VERB
gp-329	197	23	more	more	ADV
gp-329	197	24	specific	specific	ADJ
gp-329	197	25	information	information	NOUN
gp-329	197	26	about	about	ADP
gp-329	197	27	the	the	DET
gp-329	197	28	strength	strength	NOUN
gp-329	197	29	of	of	ADP
gp-329	197	30	the	the	DET
gp-329	197	31	influence	influence	NOUN
gp-329	197	32	of	of	ADP
gp-329	197	33	a	a	DET
gp-329	197	34	particular	particular	ADJ
gp-329	197	35	independent	independent	ADJ
gp-329	197	36	variable	variable	NOUN
gp-329	197	37	,	,	PUNCT
gp-329	197	38	which	which	PRON
gp-329	197	39	helps	help	VERB
gp-329	197	40	understand	understand	VERB
gp-329	197	41	its	its	PRON
gp-329	197	42	importance	importance	NOUN
gp-329	197	43	in	in	ADP
gp-329	197	44	the	the	DET
gp-329	197	45	model	model	NOUN
gp-329	197	46	.	.	PUNCT
gp-329	198	1	recommended	recommend	VERB
gp-329	198	2	effect	effect	NOUN
gp-329	198	3	sizes	size	NOUN
gp-329	198	4	are	be	AUX
gp-329	198	5	0.02	0.02	NUM
gp-329	198	6	,	,	PUNCT
gp-329	198	7	0.15	0.15	NUM
gp-329	198	8	,	,	PUNCT
gp-329	198	9	and	and	CCONJ
gp-329	198	10	0.35	0.35	NUM
gp-329	198	11	,	,	PUNCT
gp-329	198	12	representing	represent	VERB
gp-329	198	13	small	small	ADJ
gp-329	198	14	,	,	PUNCT
gp-329	198	15	moderate	moderate	ADJ
gp-329	198	16	,	,	PUNCT
gp-329	198	17	and	and	CCONJ
gp-329	198	18	significant	significant	ADJ
gp-329	198	19	effects	effect	NOUN
gp-329	198	20	of	of	ADP
gp-329	198	21	the	the	DET
gp-329	198	22	independent	independent	ADJ
gp-329	198	23	latent	latent	NOUN
gp-329	198	24	variable	variable	NOUN
gp-329	198	25	at	at	ADP
gp-329	198	26	the	the	DET
gp-329	198	27	structural	structural	ADJ
gp-329	198	28	level	level	NOUN
gp-329	198	29	(	(	PUNCT
gp-329	198	30	ghozali	ghozali	ADJ
gp-329	198	31	,	,	PUNCT
gp-329	198	32	2021	2021	NUM
gp-329	198	33	)	)	PUNCT
gp-329	198	34	.	.	PUNCT
gp-329	199	1	the	the	DET
gp-329	199	2	client	client	NOUN
gp-329	199	3	variable	variable	PROPN
gp-329	199	4	client	client	NOUN
gp-329	199	5	readiness	readiness	NOUN
gp-329	199	6	,	,	PUNCT
gp-329	199	7	technical	technical	ADJ
gp-329	199	8	application	application	NOUN
gp-329	199	9	maturity	maturity	NOUN
gp-329	199	10	,	,	PUNCT
gp-329	199	11	technology	technology	NOUN
gp-329	199	12	relative	relative	ADJ
gp-329	199	13	advantage	advantage	NOUN
gp-329	199	14	,	,	PUNCT
gp-329	199	15	and	and	CCONJ
gp-329	199	16	technical	technical	ADJ
gp-329	199	17	compatibility	compatibility	NOUN
gp-329	199	18	have	have	VERB
gp-329	199	19	weak	weak	ADJ
gp-329	199	20	or	or	CCONJ
gp-329	199	21	even	even	ADV
gp-329	199	22	insignificant	insignificant	ADJ
gp-329	199	23	influence	influence	NOUN
gp-329	199	24	on	on	ADP
gp-329	199	25	rpa	rpa	PROPN
gp-329	199	26	and	and	CCONJ
gp-329	199	27	ai	ai	VERB
gp-329	199	28	adoption	adoption	NOUN
gp-329	199	29	.	.	PUNCT
gp-329	200	1	hypothesis	hypothesis	NOUN
gp-329	200	2	testing	testing	NOUN
gp-329	200	3	hypothesis	hypothesis	NOUN
gp-329	200	4	testing	testing	NOUN
gp-329	200	5	is	be	AUX
gp-329	200	6	used	use	VERB
gp-329	200	7	to	to	PART
gp-329	200	8	explain	explain	VERB
gp-329	200	9	the	the	DET
gp-329	200	10	direction	direction	NOUN
gp-329	200	11	of	of	ADP
gp-329	200	12	the	the	DET
gp-329	200	13	relationship	relationship	NOUN
gp-329	200	14	between	between	ADP
gp-329	200	15	dependent	dependent	ADJ
gp-329	200	16	and	and	CCONJ
gp-329	200	17	independent	independent	ADJ
gp-329	200	18	variables	variable	NOUN
gp-329	200	19	.	.	PUNCT
gp-329	201	1	hypothesis	hypothesis	NOUN
gp-329	201	2	testing	testing	NOUN
gp-329	201	3	is	be	AUX
gp-329	201	4	performed	perform	VERB
gp-329	201	5	by	by	ADP
gp-329	201	6	examining	examine	VERB
gp-329	201	7	probability	probability	NOUN
gp-329	201	8	values	value	NOUN
gp-329	201	9	and	and	CCONJ
gp-329	201	10	factors	factor	NOUN
gp-329	201	11	that	that	PRON
gp-329	201	12	influence	influence	NOUN
gp-329	201	13	companies	company	NOUN
gp-329	201	14	to	to	PART
gp-329	201	15	implement	implement	VERB
gp-329	201	16	the	the	DET
gp-329	201	17	use	use	NOUN
gp-329	201	18	of	of	ADP
gp-329	201	19	rpa	rpa	PROPN
gp-329	201	20	and	and	CCONJ
gp-329	201	21	ai	ai	VERB
gp-329	201	22	in	in	ADP
gp-329	201	23	tax	tax	NOUN
gp-329	201	24	consulting	consulting	NOUN
gp-329	201	25	service	service	NOUN
gp-329	201	26	companies	company	NOUN
gp-329	201	27	in	in	ADP
gp-329	201	28	indonesia	indonesia	PROPN
gp-329	201	29	1398	1398	NUM
gp-329	201	30	t	t	PROPN
gp-329	201	31	-	-	PUNCT
gp-329	201	32	statistics	statistic	NOUN
gp-329	201	33	.	.	PUNCT
gp-329	202	1	for	for	ADP
gp-329	202	2	probability	probability	NOUN
gp-329	202	3	values	value	NOUN
gp-329	202	4	and	and	CCONJ
gp-329	202	5	p	p	NOUN
gp-329	202	6	-	-	PUNCT
gp-329	202	7	values	value	NOUN
gp-329	202	8	with	with	ADP
gp-329	202	9	a	a	DET
gp-329	202	10	5	5	NUM
gp-329	202	11	%	%	NOUN
gp-329	202	12	alpha	alpha	NOUN
gp-329	202	13	,	,	PUNCT
gp-329	202	14	they	they	PRON
gp-329	202	15	are	be	AUX
gp-329	202	16	<	<	X
gp-329	202	17	0.05	0.05	NUM
gp-329	202	18	.	.	PUNCT
gp-329	203	1	according	accord	VERB
gp-329	203	2	to	to	ADP
gp-329	203	3	ghozali	ghozali	VERB
gp-329	203	4	and	and	CCONJ
gp-329	203	5	latan	latan	PROPN
gp-329	203	6	(	(	PUNCT
gp-329	203	7	2020:42	2020:42	NUM
gp-329	203	8	)	)	PUNCT
gp-329	203	9	,	,	PUNCT
gp-329	203	10	the	the	DET
gp-329	203	11	interpretation	interpretation	NOUN
gp-329	203	12	at	at	ADP
gp-329	203	13	a	a	DET
gp-329	203	14	5	5	NUM
gp-329	203	15	%	%	NOUN
gp-329	203	16	significance	significance	NOUN
gp-329	203	17	level	level	NOUN
gp-329	203	18	is	be	AUX
gp-329	203	19	as	as	SCONJ
gp-329	203	20	follows	follow	VERB
gp-329	203	21	:	:	PUNCT
gp-329	203	22	1	1	X
gp-329	203	23	)	)	PUNCT
gp-329	203	24	p	p	NOUN
gp-329	203	25	-	-	PUNCT
gp-329	203	26	value	value	NOUN
gp-329	203	27	<	<	X
gp-329	203	28	0.05	0.05	NUM
gp-329	203	29	:	:	PUNCT
gp-329	203	30	h₀	h₀	NOUN
gp-329	203	31	is	be	AUX
gp-329	203	32	rejected	reject	VERB
gp-329	203	33	or	or	CCONJ
gp-329	203	34	ha	ha	INTJ
gp-329	203	35	is	be	AUX
gp-329	203	36	accepted	accept	VERB
gp-329	203	37	,	,	PUNCT
gp-329	203	38	meaning	mean	VERB
gp-329	203	39	the	the	DET
gp-329	203	40	dependent	dependent	ADJ
gp-329	203	41	variable	variable	NOUN
gp-329	203	42	has	have	VERB
gp-329	203	43	a	a	DET
gp-329	203	44	significant	significant	ADJ
gp-329	203	45	effect	effect	NOUN
gp-329	203	46	on	on	ADP
gp-329	203	47	the	the	DET
gp-329	203	48	independent	independent	ADJ
gp-329	203	49	variable	variable	NOUN
gp-329	203	50	.	.	PUNCT
gp-329	204	1	2	2	X
gp-329	204	2	)	)	PUNCT
gp-329	204	3	p	p	NOUN
gp-329	204	4	-	-	PUNCT
gp-329	204	5	value	value	NOUN
gp-329	204	6	≥	≥	NOUN
gp-329	204	7	0.05	0.05	NUM
gp-329	204	8	:	:	PUNCT
gp-329	204	9	h₀	h₀	NOUN
gp-329	204	10	is	be	AUX
gp-329	204	11	accepted	accept	VERB
gp-329	204	12	or	or	CCONJ
gp-329	204	13	ha	ha	INTJ
gp-329	204	14	is	be	AUX
gp-329	204	15	rejected	reject	VERB
gp-329	204	16	;	;	PUNCT
gp-329	204	17	the	the	DET
gp-329	204	18	dependent	dependent	ADJ
gp-329	204	19	variable	variable	NOUN
gp-329	204	20	does	do	AUX
gp-329	204	21	not	not	PART
gp-329	204	22	have	have	VERB
gp-329	204	23	a	a	DET
gp-329	204	24	significant	significant	ADJ
gp-329	204	25	effect	effect	NOUN
gp-329	204	26	on	on	ADP
gp-329	204	27	the	the	DET
gp-329	204	28	independent	independent	ADJ
gp-329	204	29	variable	variable	NOUN
gp-329	204	30	.	.	PUNCT
gp-329	205	1	this	this	PRON
gp-329	205	2	means	mean	VERB
gp-329	205	3	that	that	SCONJ
gp-329	205	4	the	the	DET
gp-329	205	5	p	p	NOUN
gp-329	205	6	-	-	PUNCT
gp-329	205	7	value	value	NOUN
gp-329	205	8	(	(	PUNCT
gp-329	205	9	probability	probability	NOUN
gp-329	205	10	)	)	PUNCT
gp-329	205	11	indicates	indicate	VERB
gp-329	205	12	the	the	DET
gp-329	205	13	likelihood	likelihood	NOUN
gp-329	205	14	of	of	ADP
gp-329	205	15	generalizing	generalize	VERB
gp-329	205	16	the	the	DET
gp-329	205	17	data	datum	NOUN
gp-329	205	18	to	to	ADP
gp-329	205	19	the	the	DET
gp-329	205	20	population	population	NOUN
gp-329	205	21	,	,	PUNCT
gp-329	205	22	with	with	ADP
gp-329	205	23	a	a	DET
gp-329	205	24	5	5	NUM
gp-329	205	25	%	%	NOUN
gp-329	205	26	chance	chance	NOUN
gp-329	205	27	of	of	ADP
gp-329	205	28	error	error	NOUN
gp-329	205	29	and	and	CCONJ
gp-329	205	30	a	a	DET
gp-329	205	31	95	95	NUM
gp-329	205	32	%	%	NOUN
gp-329	205	33	confidence	confidence	NOUN
gp-329	205	34	level	level	NOUN
gp-329	205	35	in	in	ADP
gp-329	205	36	decision	decision	NOUN
gp-329	205	37	-	-	PUNCT
gp-329	205	38	making	making	NOUN
gp-329	205	39	.	.	PUNCT
gp-329	206	1	in	in	ADP
gp-329	206	2	this	this	DET
gp-329	206	3	study	study	NOUN
gp-329	206	4	,	,	PUNCT
gp-329	206	5	the	the	DET
gp-329	206	6	hypothesis	hypothesis	NOUN
gp-329	206	7	test	test	NOUN
gp-329	206	8	uses	use	VERB
gp-329	206	9	the	the	DET
gp-329	206	10	path	path	NOUN
gp-329	206	11	coefficient	coefficient	NOUN
gp-329	206	12	,	,	PUNCT
gp-329	206	13	which	which	PRON
gp-329	206	14	helps	help	VERB
gp-329	206	15	indicate	indicate	VERB
gp-329	206	16	the	the	DET
gp-329	206	17	direction	direction	NOUN
gp-329	206	18	of	of	ADP
gp-329	206	19	the	the	DET
gp-329	206	20	relationship	relationship	NOUN
gp-329	206	21	between	between	ADP
gp-329	206	22	the	the	DET
gp-329	206	23	research	research	NOUN
gp-329	206	24	variables	variable	NOUN
gp-329	206	25	.	.	PUNCT
gp-329	207	1	path	path	NOUN
gp-329	207	2	coefficients	coefficient	NOUN
gp-329	207	3	can	can	AUX
gp-329	207	4	be	be	AUX
gp-329	207	5	used	use	VERB
gp-329	207	6	to	to	PART
gp-329	207	7	determine	determine	VERB
gp-329	207	8	whether	whether	SCONJ
gp-329	207	9	a	a	DET
gp-329	207	10	hypothesis	hypothesis	NOUN
gp-329	207	11	is	be	AUX
gp-329	207	12	positive	positive	ADJ
gp-329	207	13	or	or	CCONJ
gp-329	207	14	negative	negative	ADJ
gp-329	207	15	(	(	PUNCT
gp-329	207	16	ghozali	ghozali	ADJ
gp-329	207	17	,	,	PUNCT
gp-329	207	18	2021	2021	NUM
gp-329	207	19	)	)	PUNCT
gp-329	207	20	.	.	PUNCT
gp-329	208	1	table	table	NOUN
gp-329	208	2	6	6	NUM
gp-329	208	3	.	.	PUNCT
gp-329	209	1	path	path	PROPN
gp-329	209	2	coefficient	coefficient	PROPN
gp-329	209	3	value	value	NOUN
gp-329	209	4	hypothesis	hypothesis	NOUN
gp-329	209	5	variables	variable	NOUN
gp-329	209	6	t	t	PROPN
gp-329	209	7	statistics	statistic	NOUN
gp-329	209	8	(	(	PUNCT
gp-329	209	9	|o	|o	NOUN
gp-329	209	10	/	/	SYM
gp-329	209	11	stdev|	stdev|	NOUN
gp-329	209	12	)	)	PUNCT
gp-329	209	13	p	p	NOUN
gp-329	209	14	value	value	NOUN
gp-329	209	15	calculate	calculate	NOUN
gp-329	209	16	p	p	NOUN
gp-329	209	17	value	value	NOUN
gp-329	209	18	criteria	criterion	NOUN
gp-329	209	19	information	information	NOUN
gp-329	209	20	h1	h1	PROPN
gp-329	209	21	technology	technology	NOUN
gp-329	209	22	easy	easy	ADJ
gp-329	209	23	to	to	PART
gp-329	209	24	use	use	VERB
gp-329	209	25	→	→	PUNCT
gp-329	209	26	implementation	implementation	NOUN
gp-329	209	27	of	of	ADP
gp-329	209	28	rpa	rpa	PROPN
gp-329	209	29	and	and	CCONJ
gp-329	209	30	ai	ai	VERB
gp-329	209	31	2.318	2.318	NUM
gp-329	209	32	0.010	0.010	NUM
gp-329	209	33	p	p	NOUN
gp-329	209	34	<	<	X
gp-329	209	35	0.05	0.05	NUM
gp-329	209	36	significant	significant	ADJ
gp-329	209	37	h2	h2	NOUN
gp-329	209	38	technology	technology	NOUN
gp-329	209	39	relative	relative	ADJ
gp-329	209	40	advantages	advantage	NOUN
gp-329	209	41	→	→	PUNCT
gp-329	209	42	implementation	implementation	NOUN
gp-329	209	43	of	of	ADP
gp-329	209	44	rpa	rpa	PROPN
gp-329	209	45	and	and	CCONJ
gp-329	209	46	ai	ai	VERB
gp-329	209	47	1.469	1.469	NUM
gp-329	209	48	0.071	0.071	NUM
gp-329	209	49	p	p	X
gp-329	209	50	<	<	X
gp-329	209	51	0.05	0.05	NUM
gp-329	209	52	insignificant	insignificant	ADJ
gp-329	209	53	h3	h3	NOUN
gp-329	209	54	technical	technical	ADJ
gp-329	209	55	compatibility	compatibility	NOUN
gp-329	209	56	→	→	PUNCT
gp-329	209	57	implementation	implementation	NOUN
gp-329	209	58	of	of	ADP
gp-329	209	59	rpa	rpa	PROPN
gp-329	209	60	and	and	CCONJ
gp-329	209	61	ai	ai	VERB
gp-329	209	62	0.110	0.110	NUM
gp-329	209	63	0.456	0.456	NUM
gp-329	209	64	p	p	NOUN
gp-329	209	65	<	<	X
gp-329	209	66	0.05	0.05	NUM
gp-329	209	67	insignificant	insignificant	ADJ
gp-329	209	68	h4	h4	PROPN
gp-329	209	69	technical	technical	ADJ
gp-329	209	70	application	application	NOUN
gp-329	209	71	maturity	maturity	NOUN
gp-329	209	72	→	→	PUNCT
gp-329	209	73	implementation	implementation	NOUN
gp-329	209	74	of	of	ADP
gp-329	209	75	rpa	rpa	PROPN
gp-329	209	76	and	and	CCONJ
gp-329	209	77	ai	ai	VERB
gp-329	209	78	1.132	1.132	NUM
gp-329	209	79	0.129	0.129	NUM
gp-329	210	1	p	p	X
gp-329	210	2	<	<	X
gp-329	210	3	0.05	0.05	NUM
gp-329	210	4	insignificant	insignificant	ADJ
gp-329	210	5	h5	h5	NOUN
gp-329	210	6	organization	organization	NOUN
gp-329	210	7	top	top	ADJ
gp-329	210	8	management	management	NOUN
gp-329	210	9	commitment	commitment	NOUN
gp-329	210	10	→	→	PUNCT
gp-329	210	11	implementation	implementation	NOUN
gp-329	210	12	of	of	ADP
gp-329	210	13	rpa	rpa	PROPN
gp-329	210	14	and	and	CCONJ
gp-329	210	15	ai	ai	VERB
gp-329	210	16	2.085	2.085	NUM
gp-329	210	17	0.019	0.019	NUM
gp-329	210	18	p	p	X
gp-329	210	19	<	<	X
gp-329	210	20	0.05	0.05	NUM
gp-329	210	21	significant	significant	ADJ
gp-329	210	22	h6	h6	PROPN
gp-329	210	23	organization	organization	NOUN
gp-329	210	24	employee	employee	NOUN
gp-329	210	25	trust	trust	NOUN
gp-329	210	26	→	→	PUNCT
gp-329	210	27	implementation	implementation	NOUN
gp-329	210	28	of	of	ADP
gp-329	210	29	rpa	rpa	PROPN
gp-329	210	30	and	and	CCONJ
gp-329	210	31	ai	ai	VERB
gp-329	210	32	3.174	3.174	NUM
gp-329	210	33	0.001	0.001	NUM
gp-329	210	34	p	p	X
gp-329	210	35	<	<	X
gp-329	210	36	0.05	0.05	NUM
gp-329	210	37	significant	significant	ADJ
gp-329	210	38	h7	h7	PROPN
gp-329	210	39	client	client	PROPN
gp-329	210	40	data	data	PROPN
gp-329	210	41	privacy	privacy	NOUN
gp-329	210	42	→	→	PUNCT
gp-329	210	43	implementation	implementation	NOUN
gp-329	210	44	of	of	ADP
gp-329	210	45	rpa	rpa	PROPN
gp-329	210	46	and	and	CCONJ
gp-329	210	47	ai	ai	VERB
gp-329	210	48	1.895	1.895	NUM
gp-329	210	49	0.029	0.029	NUM
gp-329	210	50	p	p	X
gp-329	210	51	<	<	X
gp-329	210	52	0.05	0.05	NUM
gp-329	210	53	significant	significant	ADJ
gp-329	210	54	h8	h8	PROPN
gp-329	210	55	client	client	NOUN
gp-329	210	56	client	client	NOUN
gp-329	210	57	readiness	readiness	NOUN
gp-329	210	58	→	→	PUNCT
gp-329	210	59	implementation	implementation	NOUN
gp-329	210	60	of	of	ADP
gp-329	210	61	rpa	rpa	PROPN
gp-329	210	62	and	and	CCONJ
gp-329	210	63	ai	ai	VERB
gp-329	210	64	1.268	1.268	NUM
gp-329	210	65	0.102	0.102	NUM
gp-329	210	66	p	p	X
gp-329	210	67	<	<	X
gp-329	210	68	0.05	0.05	NUM
gp-329	210	69	insignificant	insignificant	ADJ
gp-329	210	70	h9	h9	NOUN
gp-329	210	71	environment	environment	NOUN
gp-329	210	72	competitive	competitive	ADJ
gp-329	210	73	pressure	pressure	NOUN
gp-329	210	74	→	→	PUNCT
gp-329	210	75	implementation	implementation	NOUN
gp-329	210	76	of	of	ADP
gp-329	210	77	rpa	rpa	PROPN
gp-329	210	78	and	and	CCONJ
gp-329	210	79	ai	ai	VERB
gp-329	210	80	1.908	1.908	NUM
gp-329	210	81	0.028	0.028	NUM
gp-329	210	82	p	p	X
gp-329	210	83	<	<	X
gp-329	210	84	0.05	0.05	NUM
gp-329	210	85	significant	significant	ADJ
gp-329	210	86	h10	h10	NOUN
gp-329	210	87	environment	environment	NOUN
gp-329	210	88	vendor	vendor	NOUN
gp-329	210	89	support	support	NOUN
gp-329	210	90	→	→	PUNCT
gp-329	210	91	implementation	implementation	NOUN
gp-329	210	92	of	of	ADP
gp-329	210	93	rpa	rpa	PROPN
gp-329	210	94	and	and	CCONJ
gp-329	210	95	ai	ai	VERB
gp-329	210	96	1.313	1.313	NUM
gp-329	210	97	0.095	0.095	NUM
gp-329	210	98	p	p	NOUN
gp-329	210	99	<	<	X
gp-329	210	100	0.05	0.05	NUM
gp-329	210	101	insignificant	insignificant	ADJ
gp-329	210	102	five	five	NUM
gp-329	210	103	test	test	NOUN
gp-329	210	104	results	result	NOUN
gp-329	210	105	show	show	VERB
gp-329	210	106	a	a	DET
gp-329	210	107	significant	significant	ADJ
gp-329	210	108	positive	positive	ADJ
gp-329	210	109	influence	influence	NOUN
gp-329	210	110	,	,	PUNCT
gp-329	210	111	namely	namely	ADV
gp-329	210	112	the	the	DET
gp-329	210	113	variables	variables	PROPN
gp-329	210	114	client	client	PROPN
gp-329	210	115	data	data	PROPN
gp-329	210	116	privacy	privacy	NOUN
gp-329	210	117	,	,	PUNCT
gp-329	210	118	environment	environment	NOUN
gp-329	210	119	competitive	competitive	ADJ
gp-329	210	120	pressure	pressure	NOUN
gp-329	210	121	,	,	PUNCT
gp-329	210	122	organization	organization	NOUN
gp-329	210	123	employee	employee	NOUN
gp-329	210	124	trust	trust	PROPN
gp-329	210	125	,	,	PUNCT
gp-329	210	126	organization	organization	NOUN
gp-329	210	127	top	top	ADJ
gp-329	210	128	management	management	NOUN
gp-329	210	129	commitment	commitment	NOUN
gp-329	210	130	,	,	PUNCT
gp-329	210	131	and	and	CCONJ
gp-329	210	132	technology	technology	NOUN
gp-329	210	133	ease	ease	NOUN
gp-329	210	134	of	of	ADP
gp-329	210	135	use	use	NOUN
gp-329	210	136	.	.	PUNCT
gp-329	211	1	the	the	DET
gp-329	211	2	remaining	remain	VERB
gp-329	211	3	variables	variable	NOUN
gp-329	211	4	,	,	PUNCT
gp-329	211	5	client	client	NOUN
gp-329	211	6	client	client	NOUN
gp-329	211	7	readiness	readiness	NOUN
gp-329	211	8	,	,	PUNCT
gp-329	211	9	environment	environment	NOUN
gp-329	211	10	vendor	vendor	NOUN
gp-329	211	11	support	support	NOUN
gp-329	211	12	,	,	PUNCT
gp-329	211	13	technical	technical	ADJ
gp-329	211	14	application	application	NOUN
gp-329	211	15	maturity	maturity	NOUN
gp-329	211	16	,	,	PUNCT
gp-329	211	17	technical	technical	ADJ
gp-329	211	18	compatibility	compatibility	NOUN
gp-329	211	19	,	,	PUNCT
gp-329	211	20	and	and	CCONJ
gp-329	211	21	technology	technology	NOUN
gp-329	211	22	relative	relative	ADJ
gp-329	211	23	advantage	advantage	NOUN
gp-329	211	24	,	,	PUNCT
gp-329	211	25	show	show	VERB
gp-329	211	26	insignificant	insignificant	ADJ
gp-329	211	27	test	test	NOUN
gp-329	211	28	results	result	NOUN
gp-329	211	29	with	with	ADP
gp-329	211	30	a	a	DET
gp-329	211	31	p	p	NOUN
gp-329	211	32	-	-	PUNCT
gp-329	211	33	value	value	NOUN
gp-329	211	34	>	>	NOUN
gp-329	211	35	0.05	0.05	NUM
gp-329	211	36	.	.	PUNCT
gp-329	212	1	based	base	VERB
gp-329	212	2	on	on	ADP
gp-329	212	3	the	the	DET
gp-329	212	4	results	result	NOUN
gp-329	212	5	of	of	ADP
gp-329	212	6	the	the	DET
gp-329	212	7	hypothesis	hypothesis	NOUN
gp-329	212	8	testing	testing	NOUN
gp-329	212	9	above	above	ADV
gp-329	212	10	,	,	PUNCT
gp-329	212	11	it	it	PRON
gp-329	212	12	can	can	AUX
gp-329	212	13	be	be	AUX
gp-329	212	14	concluded	conclude	VERB
gp-329	212	15	that	that	SCONJ
gp-329	212	16	:	:	PUNCT
gp-329	212	17	factors	factor	NOUN
gp-329	212	18	that	that	PRON
gp-329	212	19	influence	influence	NOUN
gp-329	212	20	companies	company	NOUN
gp-329	212	21	to	to	PART
gp-329	212	22	implement	implement	VERB
gp-329	212	23	the	the	DET
gp-329	212	24	use	use	NOUN
gp-329	212	25	of	of	ADP
gp-329	212	26	rpa	rpa	PROPN
gp-329	212	27	and	and	CCONJ
gp-329	212	28	ai	ai	VERB
gp-329	212	29	in	in	ADP
gp-329	212	30	tax	tax	NOUN
gp-329	212	31	consulting	consulting	NOUN
gp-329	212	32	service	service	NOUN
gp-329	212	33	companies	company	NOUN
gp-329	212	34	in	in	ADP
gp-329	212	35	indonesia	indonesia	PROPN
gp-329	212	36	1399	1399	NUM
gp-329	212	37	1	1	NUM
gp-329	212	38	)	)	PUNCT
gp-329	212	39	hypothesis	hypothesis	NOUN
gp-329	212	40	1	1	NUM
gp-329	212	41	(	(	PUNCT
gp-329	212	42	h1	h1	PROPN
gp-329	212	43	)	)	PUNCT
gp-329	212	44	the	the	DET
gp-329	212	45	p	p	NOUN
gp-329	212	46	-	-	PUNCT
gp-329	212	47	value	value	NOUN
gp-329	212	48	of	of	ADP
gp-329	212	49	0.010	0.010	NUM
gp-329	212	50	is	be	AUX
gp-329	212	51	lower	low	ADJ
gp-329	212	52	than	than	ADP
gp-329	212	53	the	the	DET
gp-329	212	54	0.05	0.05	NUM
gp-329	212	55	significance	significance	NOUN
gp-329	212	56	level	level	NOUN
gp-329	212	57	,	,	PUNCT
gp-329	212	58	so	so	ADV
gp-329	212	59	ho	ho	PROPN
gp-329	212	60	is	be	AUX
gp-329	212	61	rejected	reject	VERB
gp-329	212	62	and	and	CCONJ
gp-329	212	63	ha	ha	INTJ
gp-329	212	64	is	be	AUX
gp-329	212	65	accepted	accept	VERB
gp-329	212	66	.	.	PUNCT
gp-329	213	1	therefore	therefore	ADV
gp-329	213	2	,	,	PUNCT
gp-329	213	3	it	it	PRON
gp-329	213	4	can	can	AUX
gp-329	213	5	be	be	AUX
gp-329	213	6	concluded	conclude	VERB
gp-329	213	7	that	that	SCONJ
gp-329	213	8	the	the	DET
gp-329	213	9	ease	ease	NOUN
gp-329	213	10	of	of	ADP
gp-329	213	11	use	use	NOUN
gp-329	213	12	of	of	ADP
gp-329	213	13	technology	technology	NOUN
gp-329	213	14	significantly	significantly	ADV
gp-329	213	15	influences	influence	VERB
gp-329	213	16	the	the	DET
gp-329	213	17	willingness	willingness	NOUN
gp-329	213	18	of	of	ADP
gp-329	213	19	tax	tax	NOUN
gp-329	213	20	consulting	consulting	NOUN
gp-329	213	21	firms	firm	NOUN
gp-329	213	22	to	to	PART
gp-329	213	23	implement	implement	VERB
gp-329	213	24	rpa	rpa	PROPN
gp-329	213	25	and	and	CCONJ
gp-329	213	26	ai	ai	VERB
gp-329	213	27	.	.	PUNCT
gp-329	214	1	rpa	rpa	PROPN
gp-329	214	2	and	and	CCONJ
gp-329	214	3	ai	ai	PROPN
gp-329	214	4	technologies	technology	NOUN
gp-329	214	5	are	be	AUX
gp-329	214	6	complex	complex	ADJ
gp-329	214	7	and	and	CCONJ
gp-329	214	8	require	require	VERB
gp-329	214	9	higher	high	ADJ
gp-329	214	10	technical	technical	ADJ
gp-329	214	11	skills	skill	NOUN
gp-329	214	12	(	(	PUNCT
gp-329	214	13	perdana	perdana	PROPN
gp-329	214	14	et	et	PROPN
gp-329	214	15	al	al	PROPN
gp-329	214	16	.	.	PROPN
gp-329	214	17	,	,	PUNCT
gp-329	214	18	2022	2022	NUM
gp-329	214	19	)	)	PUNCT
gp-329	214	20	,	,	PUNCT
gp-329	214	21	so	so	ADV
gp-329	214	22	ease	ease	NOUN
gp-329	214	23	of	of	ADP
gp-329	214	24	use	use	NOUN
gp-329	214	25	is	be	AUX
gp-329	214	26	an	an	DET
gp-329	214	27	important	important	ADJ
gp-329	214	28	consideration	consideration	NOUN
gp-329	214	29	in	in	ADP
gp-329	214	30	implementing	implement	VERB
gp-329	214	31	rpa	rpa	PROPN
gp-329	214	32	and	and	CCONJ
gp-329	214	33	ai	ai	VERB
gp-329	214	34	.	.	PUNCT
gp-329	215	1	this	this	PRON
gp-329	215	2	is	be	AUX
gp-329	215	3	in	in	ADP
gp-329	215	4	line	line	NOUN
gp-329	215	5	with	with	ADP
gp-329	215	6	research	research	NOUN
gp-329	215	7	by	by	ADP
gp-329	215	8	trinh	trinh	PROPN
gp-329	215	9	et	et	PROPN
gp-329	215	10	.	.	PUNCT
gp-329	216	1	al	al	PROPN
gp-329	216	2	.	.	PROPN
gp-329	216	3	(	(	PUNCT
gp-329	216	4	2020	2020	NUM
gp-329	216	5	)	)	PUNCT
gp-329	216	6	,	,	PUNCT
gp-329	216	7	perceived	perceive	VERB
gp-329	216	8	ease	ease	NOUN
gp-329	216	9	of	of	ADP
gp-329	216	10	use	use	NOUN
gp-329	216	11	refers	refer	VERB
gp-329	216	12	to	to	ADP
gp-329	216	13	how	how	SCONJ
gp-329	216	14	consumers	consumer	NOUN
gp-329	216	15	or	or	CCONJ
gp-329	216	16	individuals	individual	NOUN
gp-329	216	17	view	view	VERB
gp-329	216	18	the	the	DET
gp-329	216	19	technology	technology	NOUN
gp-329	216	20	or	or	CCONJ
gp-329	216	21	system	system	NOUN
gp-329	216	22	adopted	adopt	VERB
gp-329	216	23	by	by	ADP
gp-329	216	24	a	a	DET
gp-329	216	25	company	company	NOUN
gp-329	216	26	.	.	PUNCT
gp-329	217	1	this	this	DET
gp-329	217	2	perception	perception	NOUN
gp-329	217	3	stems	stem	VERB
gp-329	217	4	from	from	ADP
gp-329	217	5	their	their	PRON
gp-329	217	6	beliefs	belief	NOUN
gp-329	217	7	and	and	CCONJ
gp-329	217	8	evaluations	evaluation	NOUN
gp-329	217	9	of	of	ADP
gp-329	217	10	the	the	DET
gp-329	217	11	time	time	NOUN
gp-329	217	12	,	,	PUNCT
gp-329	217	13	cost	cost	NOUN
gp-329	217	14	,	,	PUNCT
gp-329	217	15	or	or	CCONJ
gp-329	217	16	effort	effort	NOUN
gp-329	217	17	required	require	VERB
gp-329	217	18	by	by	ADP
gp-329	217	19	the	the	DET
gp-329	217	20	new	new	ADJ
gp-329	217	21	technology	technology	NOUN
gp-329	217	22	or	or	CCONJ
gp-329	217	23	system	system	NOUN
gp-329	217	24	.	.	PUNCT
gp-329	218	1	therefore	therefore	ADV
gp-329	218	2	,	,	PUNCT
gp-329	218	3	faster	fast	ADJ
gp-329	218	4	adoption	adoption	NOUN
gp-329	218	5	rates	rate	NOUN
gp-329	218	6	depend	depend	VERB
gp-329	218	7	on	on	ADP
gp-329	218	8	how	how	SCONJ
gp-329	218	9	easy	easy	ADJ
gp-329	218	10	the	the	DET
gp-329	218	11	technology	technology	NOUN
gp-329	218	12	is	be	AUX
gp-329	218	13	to	to	PART
gp-329	218	14	understand	understand	VERB
gp-329	218	15	and	and	CCONJ
gp-329	218	16	use	use	VERB
gp-329	218	17	(	(	PUNCT
gp-329	218	18	baiod	baiod	NOUN
gp-329	218	19	&	&	CCONJ
gp-329	218	20	husain	husain	PROPN
gp-329	218	21	,	,	PUNCT
gp-329	218	22	2024	2024	NUM
gp-329	218	23	)	)	PUNCT
gp-329	218	24	.	.	PUNCT
gp-329	219	1	2	2	X
gp-329	219	2	)	)	PUNCT
gp-329	219	3	hypothesis	hypothesis	NOUN
gp-329	219	4	2	2	NUM
gp-329	219	5	(	(	PUNCT
gp-329	219	6	h2	h2	PROPN
gp-329	219	7	)	)	PUNCT
gp-329	219	8	the	the	DET
gp-329	219	9	p	p	NOUN
gp-329	219	10	-	-	PUNCT
gp-329	219	11	value	value	NOUN
gp-329	219	12	of	of	ADP
gp-329	219	13	0.071	0.071	NUM
gp-329	219	14	is	be	AUX
gp-329	219	15	greater	great	ADJ
gp-329	219	16	than	than	ADP
gp-329	219	17	the	the	DET
gp-329	219	18	0.05	0.05	NUM
gp-329	219	19	significance	significance	NOUN
gp-329	219	20	level	level	NOUN
gp-329	219	21	,	,	PUNCT
gp-329	219	22	so	so	ADV
gp-329	219	23	ho	ho	PROPN
gp-329	219	24	is	be	AUX
gp-329	219	25	accepted	accept	VERB
gp-329	219	26	and	and	CCONJ
gp-329	219	27	ha	ha	INTJ
gp-329	219	28	is	be	AUX
gp-329	219	29	rejected	reject	VERB
gp-329	219	30	.	.	PUNCT
gp-329	220	1	therefore	therefore	ADV
gp-329	220	2	,	,	PUNCT
gp-329	220	3	it	it	PRON
gp-329	220	4	can	can	AUX
gp-329	220	5	be	be	AUX
gp-329	220	6	concluded	conclude	VERB
gp-329	220	7	that	that	SCONJ
gp-329	220	8	the	the	DET
gp-329	220	9	relative	relative	ADJ
gp-329	220	10	advantage	advantage	NOUN
gp-329	220	11	of	of	ADP
gp-329	220	12	technology	technology	NOUN
gp-329	220	13	use	use	NOUN
gp-329	220	14	does	do	AUX
gp-329	220	15	not	not	PART
gp-329	220	16	significantly	significantly	ADV
gp-329	220	17	influence	influence	VERB
gp-329	220	18	the	the	DET
gp-329	220	19	willingness	willingness	NOUN
gp-329	220	20	of	of	ADP
gp-329	220	21	tax	tax	NOUN
gp-329	220	22	consulting	consulting	NOUN
gp-329	220	23	firms	firm	NOUN
gp-329	220	24	to	to	PART
gp-329	220	25	implement	implement	VERB
gp-329	220	26	rpa	rpa	PROPN
gp-329	220	27	and	and	CCONJ
gp-329	220	28	ai	ai	VERB
gp-329	220	29	.	.	PROPN
gp-329	220	30	relative	relative	ADJ
gp-329	220	31	advantage	advantage	NOUN
gp-329	220	32	is	be	AUX
gp-329	220	33	a	a	DET
gp-329	220	34	criterion	criterion	NOUN
gp-329	220	35	used	use	VERB
gp-329	220	36	to	to	PART
gp-329	220	37	compare	compare	VERB
gp-329	220	38	new	new	ADJ
gp-329	220	39	technologies	technology	NOUN
gp-329	220	40	with	with	ADP
gp-329	220	41	traditional	traditional	ADJ
gp-329	220	42	methods	method	NOUN
gp-329	220	43	or	or	CCONJ
gp-329	220	44	techniques	technique	NOUN
gp-329	220	45	(	(	PUNCT
gp-329	220	46	xu	xu	PROPN
gp-329	220	47	&	&	CCONJ
gp-329	220	48	zainal	zainal	PROPN
gp-329	220	49	,	,	PUNCT
gp-329	220	50	2025	2025	NUM
gp-329	220	51	)	)	PUNCT
gp-329	220	52	.	.	PUNCT
gp-329	221	1	according	accord	VERB
gp-329	221	2	to	to	ADP
gp-329	221	3	respondents	respondent	NOUN
gp-329	221	4	,	,	PUNCT
gp-329	221	5	the	the	DET
gp-329	221	6	advantages	advantage	NOUN
gp-329	221	7	of	of	ADP
gp-329	221	8	using	use	VERB
gp-329	221	9	rpa	rpa	NOUN
gp-329	221	10	and	and	CCONJ
gp-329	221	11	ai	ai	VERB
gp-329	221	12	have	have	AUX
gp-329	221	13	not	not	PART
gp-329	221	14	entirely	entirely	ADV
gp-329	221	15	influenced	influence	VERB
gp-329	221	16	their	their	PRON
gp-329	221	17	implementation	implementation	NOUN
gp-329	221	18	because	because	SCONJ
gp-329	221	19	traditional	traditional	ADJ
gp-329	221	20	techniques	technique	NOUN
gp-329	221	21	are	be	AUX
gp-329	221	22	still	still	ADV
gp-329	221	23	considered	consider	VERB
gp-329	221	24	more	more	ADV
gp-329	221	25	relevant	relevant	ADJ
gp-329	221	26	,	,	PUNCT
gp-329	221	27	especially	especially	ADV
gp-329	221	28	for	for	ADP
gp-329	221	29	most	most	ADJ
gp-329	221	30	respondents	respondent	NOUN
gp-329	221	31	who	who	PRON
gp-329	221	32	are	be	AUX
gp-329	221	33	millennials	millennial	NOUN
gp-329	221	34	or	or	CCONJ
gp-329	221	35	generation	generation	NOUN
gp-329	221	36	y	y	NOUN
gp-329	221	37	,	,	PUNCT
gp-329	221	38	aged	age	VERB
gp-329	221	39	29	29	NUM
gp-329	221	40	-	-	SYM
gp-329	221	41	44	44	NUM
gp-329	221	42	years	year	NOUN
gp-329	221	43	.	.	PUNCT
gp-329	222	1	according	accord	VERB
gp-329	222	2	to	to	ADP
gp-329	222	3	asni	asni	PROPN
gp-329	222	4	et	et	PROPN
gp-329	222	5	.	.	PUNCT
gp-329	223	1	al	al	PROPN
gp-329	223	2	.	.	PROPN
gp-329	224	1	(	(	PUNCT
gp-329	224	2	2025	2025	NUM
gp-329	224	3	)	)	PUNCT
gp-329	224	4	,	,	PUNCT
gp-329	224	5	the	the	DET
gp-329	224	6	millennial	millennial	ADJ
gp-329	224	7	generation	generation	NOUN
gp-329	224	8	developed	develop	VERB
gp-329	224	9	in	in	ADP
gp-329	224	10	the	the	DET
gp-329	224	11	early	early	ADJ
gp-329	224	12	digital	digital	ADJ
gp-329	224	13	era	era	NOUN
gp-329	224	14	when	when	SCONJ
gp-329	224	15	available	available	ADJ
gp-329	224	16	technology	technology	NOUN
gp-329	224	17	was	be	AUX
gp-329	224	18	still	still	ADV
gp-329	224	19	fundamental	fundamental	ADJ
gp-329	224	20	and	and	CCONJ
gp-329	224	21	limited	limited	ADJ
gp-329	224	22	,	,	PUNCT
gp-329	224	23	so	so	ADV
gp-329	224	24	traditional	traditional	ADJ
gp-329	224	25	techniques	technique	NOUN
gp-329	224	26	are	be	AUX
gp-329	224	27	still	still	ADV
gp-329	224	28	considered	consider	VERB
gp-329	224	29	more	more	ADV
gp-329	224	30	relevant	relevant	ADJ
gp-329	224	31	in	in	ADP
gp-329	224	32	tax	tax	NOUN
gp-329	224	33	work	work	NOUN
gp-329	224	34	.	.	PUNCT
gp-329	225	1	this	this	PRON
gp-329	225	2	is	be	AUX
gp-329	225	3	also	also	ADV
gp-329	225	4	in	in	ADP
gp-329	225	5	line	line	NOUN
gp-329	225	6	with	with	ADP
gp-329	225	7	research	research	NOUN
gp-329	225	8	by	by	ADP
gp-329	225	9	park	park	NOUN
gp-329	225	10	et	et	PROPN
gp-329	225	11	.	.	PUNCT
gp-329	226	1	al	al	PROPN
gp-329	226	2	.	.	PROPN
gp-329	227	1	(	(	PUNCT
gp-329	227	2	2022	2022	NUM
gp-329	227	3	)	)	PUNCT
gp-329	227	4	,	,	PUNCT
gp-329	227	5	that	that	DET
gp-329	227	6	relative	relative	ADJ
gp-329	227	7	advantage	advantage	NOUN
gp-329	227	8	also	also	ADV
gp-329	227	9	influences	influence	VERB
gp-329	227	10	how	how	SCONJ
gp-329	227	11	people	people	NOUN
gp-329	227	12	view	view	VERB
gp-329	227	13	the	the	DET
gp-329	227	14	usefulness	usefulness	NOUN
gp-329	227	15	of	of	ADP
gp-329	227	16	new	new	ADJ
gp-329	227	17	technologies	technology	NOUN
gp-329	227	18	,	,	PUNCT
gp-329	227	19	which	which	PRON
gp-329	227	20	is	be	AUX
gp-329	227	21	a	a	DET
gp-329	227	22	strong	strong	ADJ
gp-329	227	23	factor	factor	NOUN
gp-329	227	24	in	in	ADP
gp-329	227	25	the	the	DET
gp-329	227	26	acceptance	acceptance	NOUN
gp-329	227	27	and	and	CCONJ
gp-329	227	28	adoption	adoption	NOUN
gp-329	227	29	of	of	ADP
gp-329	227	30	these	these	DET
gp-329	227	31	technologies	technology	NOUN
gp-329	227	32	.	.	PUNCT
gp-329	228	1	3	3	X
gp-329	228	2	)	)	PUNCT
gp-329	228	3	hypothesis	hypothesis	NOUN
gp-329	228	4	3	3	NUM
gp-329	228	5	(	(	PUNCT
gp-329	228	6	h3	h3	NOUN
gp-329	228	7	)	)	PUNCT
gp-329	228	8	the	the	DET
gp-329	228	9	p	p	NOUN
gp-329	228	10	-	-	PUNCT
gp-329	228	11	value	value	NOUN
gp-329	228	12	of	of	ADP
gp-329	228	13	0.456	0.456	NUM
gp-329	228	14	is	be	AUX
gp-329	228	15	greater	great	ADJ
gp-329	228	16	than	than	ADP
gp-329	228	17	the	the	DET
gp-329	228	18	significance	significance	NOUN
gp-329	228	19	level	level	NOUN
gp-329	228	20	of	of	ADP
gp-329	228	21	0.05	0.05	NUM
gp-329	228	22	,	,	PUNCT
gp-329	228	23	so	so	ADV
gp-329	228	24	ho	ho	PROPN
gp-329	228	25	is	be	AUX
gp-329	228	26	accepted	accept	VERB
gp-329	228	27	and	and	CCONJ
gp-329	228	28	ha	ha	INTJ
gp-329	228	29	is	be	AUX
gp-329	228	30	rejected	reject	VERB
gp-329	228	31	.	.	PUNCT
gp-329	229	1	therefore	therefore	ADV
gp-329	229	2	,	,	PUNCT
gp-329	229	3	it	it	PRON
gp-329	229	4	can	can	AUX
gp-329	229	5	be	be	AUX
gp-329	229	6	concluded	conclude	VERB
gp-329	229	7	that	that	SCONJ
gp-329	229	8	the	the	DET
gp-329	229	9	compatibility	compatibility	NOUN
gp-329	229	10	of	of	ADP
gp-329	229	11	rpa	rpa	PROPN
gp-329	229	12	and	and	CCONJ
gp-329	229	13	ai	ai	VERB
gp-329	229	14	applications	application	NOUN
gp-329	229	15	with	with	ADP
gp-329	229	16	the	the	DET
gp-329	229	17	tax	tax	NOUN
gp-329	229	18	system	system	NOUN
gp-329	229	19	does	do	AUX
gp-329	229	20	not	not	PART
gp-329	229	21	significantly	significantly	ADV
gp-329	229	22	influence	influence	VERB
gp-329	229	23	the	the	DET
gp-329	229	24	desire	desire	NOUN
gp-329	229	25	of	of	ADP
gp-329	229	26	tax	tax	NOUN
gp-329	229	27	consulting	consulting	NOUN
gp-329	229	28	firms	firm	NOUN
gp-329	229	29	to	to	PART
gp-329	229	30	implement	implement	VERB
gp-329	229	31	rpa	rpa	PROPN
gp-329	229	32	and	and	CCONJ
gp-329	229	33	ai	ai	VERB
gp-329	229	34	.	.	PROPN
gp-329	229	35	tax	tax	NOUN
gp-329	229	36	consulting	consulting	NOUN
gp-329	229	37	firms	firm	NOUN
gp-329	229	38	believe	believe	VERB
gp-329	229	39	that	that	SCONJ
gp-329	229	40	rpa	rpa	PROPN
gp-329	229	41	and	and	CCONJ
gp-329	229	42	ai	ai	VERB
gp-329	229	43	technology	technology	NOUN
gp-329	229	44	can	can	AUX
gp-329	229	45	not	not	PART
gp-329	229	46	yet	yet	ADV
gp-329	229	47	be	be	AUX
gp-329	229	48	fully	fully	ADV
gp-329	229	49	implemented	implement	VERB
gp-329	229	50	because	because	SCONJ
gp-329	229	51	these	these	DET
gp-329	229	52	technologies	technology	NOUN
gp-329	229	53	are	be	AUX
gp-329	229	54	still	still	ADV
gp-329	229	55	in	in	ADP
gp-329	229	56	the	the	DET
gp-329	229	57	early	early	ADJ
gp-329	229	58	stages	stage	NOUN
gp-329	229	59	of	of	ADP
gp-329	229	60	development	development	NOUN
gp-329	229	61	.	.	PUNCT
gp-329	230	1	this	this	PRON
gp-329	230	2	is	be	AUX
gp-329	230	3	in	in	ADP
gp-329	230	4	line	line	NOUN
gp-329	230	5	with	with	ADP
gp-329	230	6	the	the	DET
gp-329	230	7	opinion	opinion	NOUN
gp-329	230	8	of	of	ADP
gp-329	230	9	seethamraju	seethamraju	NOUN
gp-329	230	10	and	and	CCONJ
gp-329	230	11	hecimovic	hecimovic	ADJ
gp-329	230	12	(	(	PUNCT
gp-329	230	13	2023	2023	NUM
gp-329	230	14	)	)	PUNCT
gp-329	230	15	,	,	PUNCT
gp-329	230	16	who	who	PRON
gp-329	230	17	state	state	VERB
gp-329	230	18	that	that	SCONJ
gp-329	230	19	the	the	DET
gp-329	230	20	lack	lack	NOUN
gp-329	230	21	of	of	ADP
gp-329	230	22	equipment	equipment	NOUN
gp-329	230	23	compatibility	compatibility	NOUN
gp-329	230	24	currently	currently	ADV
gp-329	230	25	hinders	hinder	VERB
gp-329	230	26	the	the	DET
gp-329	230	27	adoption	adoption	NOUN
gp-329	230	28	of	of	ADP
gp-329	230	29	ai	ai	PROPN
gp-329	230	30	technology	technology	NOUN
gp-329	230	31	,	,	PUNCT
gp-329	230	32	mainly	mainly	ADV
gp-329	230	33	because	because	SCONJ
gp-329	230	34	it	it	PRON
gp-329	230	35	is	be	AUX
gp-329	230	36	still	still	ADV
gp-329	230	37	in	in	ADP
gp-329	230	38	the	the	DET
gp-329	230	39	early	early	ADJ
gp-329	230	40	stages	stage	NOUN
gp-329	230	41	of	of	ADP
gp-329	230	42	development	development	NOUN
gp-329	230	43	.	.	PUNCT
gp-329	231	1	4	4	X
gp-329	231	2	)	)	PUNCT
gp-329	231	3	hypothesis	hypothesis	NOUN
gp-329	231	4	4	4	NUM
gp-329	231	5	(	(	PUNCT
gp-329	231	6	h4	h4	PROPN
gp-329	231	7	)	)	PUNCT
gp-329	231	8	the	the	DET
gp-329	231	9	p	p	NOUN
gp-329	231	10	-	-	PUNCT
gp-329	231	11	value	value	NOUN
gp-329	231	12	of	of	ADP
gp-329	231	13	0.129	0.129	NUM
gp-329	231	14	is	be	AUX
gp-329	231	15	greater	great	ADJ
gp-329	231	16	than	than	ADP
gp-329	231	17	the	the	DET
gp-329	231	18	significance	significance	NOUN
gp-329	231	19	level	level	NOUN
gp-329	231	20	of	of	ADP
gp-329	231	21	0.05	0.05	NUM
gp-329	231	22	,	,	PUNCT
gp-329	231	23	so	so	ADV
gp-329	231	24	ho	ho	PROPN
gp-329	231	25	is	be	AUX
gp-329	231	26	accepted	accept	VERB
gp-329	231	27	and	and	CCONJ
gp-329	231	28	ha	ha	INTJ
gp-329	231	29	is	be	AUX
gp-329	231	30	rejected	reject	VERB
gp-329	231	31	.	.	PUNCT
gp-329	232	1	therefore	therefore	ADV
gp-329	232	2	,	,	PUNCT
gp-329	232	3	it	it	PRON
gp-329	232	4	can	can	AUX
gp-329	232	5	be	be	AUX
gp-329	232	6	concluded	conclude	VERB
gp-329	232	7	that	that	SCONJ
gp-329	232	8	the	the	DET
gp-329	232	9	maturity	maturity	NOUN
gp-329	232	10	of	of	ADP
gp-329	232	11	rpa	rpa	PROPN
gp-329	232	12	and	and	CCONJ
gp-329	232	13	ai	ai	VERB
gp-329	232	14	device	device	NOUN
gp-329	232	15	applications	application	NOUN
gp-329	232	16	with	with	ADP
gp-329	232	17	the	the	DET
gp-329	232	18	tax	tax	NOUN
gp-329	232	19	system	system	NOUN
gp-329	232	20	does	do	AUX
gp-329	232	21	not	not	PART
gp-329	232	22	significantly	significantly	ADV
gp-329	232	23	influence	influence	VERB
gp-329	232	24	the	the	DET
gp-329	232	25	desire	desire	NOUN
gp-329	232	26	of	of	ADP
gp-329	232	27	tax	tax	NOUN
gp-329	232	28	consulting	consulting	NOUN
gp-329	232	29	firms	firm	NOUN
gp-329	232	30	to	to	PART
gp-329	232	31	implement	implement	VERB
gp-329	232	32	rpa	rpa	PROPN
gp-329	232	33	and	and	CCONJ
gp-329	232	34	ai	ai	VERB
gp-329	232	35	.	.	PUNCT
gp-329	233	1	in	in	ADP
gp-329	233	2	line	line	NOUN
gp-329	233	3	with	with	ADP
gp-329	233	4	the	the	DET
gp-329	233	5	fourth	fourth	ADJ
gp-329	233	6	hypothesis	hypothesis	NOUN
gp-329	233	7	above	above	ADV
gp-329	233	8	,	,	PUNCT
gp-329	233	9	tax	tax	NOUN
gp-329	233	10	consulting	consulting	NOUN
gp-329	233	11	firms	firm	NOUN
gp-329	233	12	assume	assume	VERB
gp-329	233	13	that	that	SCONJ
gp-329	233	14	rpa	rpa	PROPN
gp-329	233	15	and	and	CCONJ
gp-329	233	16	ai	ai	VERB
gp-329	233	17	technology	technology	NOUN
gp-329	233	18	can	can	AUX
gp-329	233	19	not	not	PART
gp-329	233	20	be	be	AUX
gp-329	233	21	fully	fully	ADV
gp-329	233	22	implemented	implement	VERB
gp-329	233	23	because	because	SCONJ
gp-329	233	24	these	these	DET
gp-329	233	25	factors	factor	NOUN
gp-329	233	26	that	that	PRON
gp-329	233	27	influence	influence	NOUN
gp-329	233	28	companies	company	NOUN
gp-329	233	29	to	to	PART
gp-329	233	30	implement	implement	VERB
gp-329	233	31	the	the	DET
gp-329	233	32	use	use	NOUN
gp-329	233	33	of	of	ADP
gp-329	233	34	rpa	rpa	PROPN
gp-329	233	35	and	and	CCONJ
gp-329	233	36	ai	ai	VERB
gp-329	233	37	in	in	ADP
gp-329	233	38	tax	tax	NOUN
gp-329	233	39	consulting	consulting	NOUN
gp-329	233	40	service	service	NOUN
gp-329	233	41	companies	company	NOUN
gp-329	233	42	in	in	ADP
gp-329	233	43	indonesia	indonesia	PROPN
gp-329	233	44	1400	1400	NUM
gp-329	233	45	technologies	technology	NOUN
gp-329	233	46	are	be	AUX
gp-329	233	47	still	still	ADV
gp-329	233	48	in	in	ADP
gp-329	233	49	the	the	DET
gp-329	233	50	early	early	ADJ
gp-329	233	51	stages	stage	NOUN
gp-329	233	52	of	of	ADP
gp-329	233	53	development	development	NOUN
gp-329	233	54	.	.	PUNCT
gp-329	234	1	this	this	PRON
gp-329	234	2	is	be	AUX
gp-329	234	3	in	in	ADP
gp-329	234	4	line	line	NOUN
gp-329	234	5	with	with	ADP
gp-329	234	6	the	the	DET
gp-329	234	7	opinion	opinion	NOUN
gp-329	234	8	of	of	ADP
gp-329	234	9	weritz	weritz	PROPN
gp-329	234	10	et	et	PROPN
gp-329	234	11	.	.	PUNCT
gp-329	235	1	al	al	PROPN
gp-329	235	2	.	.	PROPN
gp-329	235	3	(	(	PUNCT
gp-329	235	4	2020	2020	NUM
gp-329	235	5	)	)	PUNCT
gp-329	235	6	,	,	PUNCT
gp-329	235	7	to	to	PART
gp-329	235	8	adapt	adapt	VERB
gp-329	235	9	to	to	PART
gp-329	235	10	rapid	rapid	ADJ
gp-329	235	11	and	and	CCONJ
gp-329	235	12	continuous	continuous	ADJ
gp-329	235	13	changes	change	NOUN
gp-329	235	14	in	in	ADP
gp-329	235	15	the	the	DET
gp-329	235	16	digital	digital	ADJ
gp-329	235	17	and	and	CCONJ
gp-329	235	18	business	business	NOUN
gp-329	235	19	environment	environment	NOUN
gp-329	235	20	and	and	CCONJ
gp-329	235	21	to	to	PART
gp-329	235	22	achieve	achieve	VERB
gp-329	235	23	a	a	DET
gp-329	235	24	level	level	NOUN
gp-329	235	25	of	of	ADP
gp-329	235	26	digital	digital	ADJ
gp-329	235	27	maturity	maturity	NOUN
gp-329	235	28	,	,	PUNCT
gp-329	235	29	gradual	gradual	ADJ
gp-329	235	30	development	development	NOUN
gp-329	235	31	in	in	ADP
gp-329	235	32	capabilities	capability	NOUN
gp-329	235	33	or	or	CCONJ
gp-329	235	34	achievement	achievement	NOUN
gp-329	235	35	of	of	ADP
gp-329	235	36	goals	goal	NOUN
gp-329	235	37	is	be	AUX
gp-329	235	38	required	require	VERB
gp-329	235	39	from	from	ADP
gp-329	235	40	the	the	DET
gp-329	235	41	beginning	beginning	NOUN
gp-329	235	42	to	to	ADP
gp-329	235	43	the	the	DET
gp-329	235	44	desired	desire	VERB
gp-329	235	45	final	final	ADJ
gp-329	235	46	stage	stage	NOUN
gp-329	235	47	.	.	PUNCT
gp-329	236	1	5	5	X
gp-329	236	2	)	)	PUNCT
gp-329	236	3	hypothesis	hypothesis	NOUN
gp-329	236	4	5	5	NUM
gp-329	236	5	(	(	PUNCT
gp-329	236	6	h5	h5	PROPN
gp-329	236	7	)	)	PUNCT
gp-329	236	8	the	the	DET
gp-329	236	9	p	p	NOUN
gp-329	236	10	-	-	PUNCT
gp-329	236	11	value	value	NOUN
gp-329	236	12	of	of	ADP
gp-329	236	13	0.019	0.019	NUM
gp-329	236	14	is	be	AUX
gp-329	236	15	lower	low	ADJ
gp-329	236	16	than	than	ADP
gp-329	236	17	the	the	DET
gp-329	236	18	0.05	0.05	NUM
gp-329	236	19	significance	significance	NOUN
gp-329	236	20	level	level	NOUN
gp-329	236	21	,	,	PUNCT
gp-329	236	22	so	so	ADV
gp-329	236	23	ho	ho	PROPN
gp-329	236	24	is	be	AUX
gp-329	236	25	rejected	reject	VERB
gp-329	236	26	and	and	CCONJ
gp-329	236	27	ha	ha	INTJ
gp-329	236	28	is	be	AUX
gp-329	236	29	accepted	accept	VERB
gp-329	236	30	.	.	PUNCT
gp-329	237	1	therefore	therefore	ADV
gp-329	237	2	,	,	PUNCT
gp-329	237	3	it	it	PRON
gp-329	237	4	can	can	AUX
gp-329	237	5	be	be	AUX
gp-329	237	6	concluded	conclude	VERB
gp-329	237	7	that	that	SCONJ
gp-329	237	8	top	top	ADJ
gp-329	237	9	management	management	NOUN
gp-329	237	10	commitment	commitment	NOUN
gp-329	237	11	within	within	ADP
gp-329	237	12	an	an	DET
gp-329	237	13	organization	organization	NOUN
gp-329	237	14	significantly	significantly	ADV
gp-329	237	15	influences	influence	VERB
gp-329	237	16	a	a	DET
gp-329	237	17	tax	tax	NOUN
gp-329	237	18	consulting	consulting	NOUN
gp-329	237	19	firm	firm	NOUN
gp-329	237	20	's	's	PART
gp-329	237	21	desire	desire	NOUN
gp-329	237	22	to	to	PART
gp-329	237	23	implement	implement	VERB
gp-329	237	24	rpa	rpa	PROPN
gp-329	237	25	and	and	CCONJ
gp-329	237	26	ai	ai	VERB
gp-329	237	27	.	.	PUNCT
gp-329	238	1	the	the	DET
gp-329	238	2	success	success	NOUN
gp-329	238	3	or	or	CCONJ
gp-329	238	4	failure	failure	NOUN
gp-329	238	5	of	of	ADP
gp-329	238	6	rpa	rpa	PROPN
gp-329	238	7	and	and	CCONJ
gp-329	238	8	ai	ai	VERB
gp-329	238	9	implementation	implementation	NOUN
gp-329	238	10	requires	require	VERB
gp-329	238	11	the	the	DET
gp-329	238	12	support	support	NOUN
gp-329	238	13	of	of	ADP
gp-329	238	14	top	top	ADJ
gp-329	238	15	management	management	NOUN
gp-329	238	16	capable	capable	ADJ
gp-329	238	17	of	of	ADP
gp-329	238	18	making	make	VERB
gp-329	238	19	decisions	decision	NOUN
gp-329	238	20	about	about	ADP
gp-329	238	21	implementation	implementation	NOUN
gp-329	238	22	steps	step	NOUN
gp-329	238	23	.	.	PUNCT
gp-329	239	1	this	this	PRON
gp-329	239	2	also	also	ADV
gp-329	239	3	aligns	align	VERB
gp-329	239	4	with	with	ADP
gp-329	239	5	research	research	NOUN
gp-329	239	6	conducted	conduct	VERB
gp-329	239	7	by	by	ADP
gp-329	239	8	tarigan	tarigan	NOUN
gp-329	239	9	et	et	PROPN
gp-329	239	10	al	al	PROPN
gp-329	239	11	.	.	PROPN
gp-329	240	1	(	(	PUNCT
gp-329	240	2	2020	2020	NUM
gp-329	240	3	)	)	PUNCT
gp-329	240	4	.	.	PUNCT
gp-329	241	1	management	management	NOUN
gp-329	241	2	support	support	NOUN
gp-329	241	3	or	or	CCONJ
gp-329	241	4	commitment	commitment	NOUN
gp-329	241	5	is	be	AUX
gp-329	241	6	the	the	DET
gp-329	241	7	extent	extent	NOUN
gp-329	241	8	to	to	PART
gp-329	241	9	which	which	PRON
gp-329	241	10	a	a	DET
gp-329	241	11	company	company	NOUN
gp-329	241	12	's	's	PART
gp-329	241	13	management	management	NOUN
gp-329	241	14	invests	invest	NOUN
gp-329	241	15	in	in	ADP
gp-329	241	16	technological	technological	ADJ
gp-329	241	17	innovation	innovation	NOUN
gp-329	241	18	(	(	PUNCT
gp-329	241	19	baiod	baiod	NOUN
gp-329	241	20	&	&	CCONJ
gp-329	241	21	husain	husain	PROPN
gp-329	241	22	,	,	PUNCT
gp-329	241	23	2024	2024	NUM
gp-329	241	24	)	)	PUNCT
gp-329	241	25	.	.	PUNCT
gp-329	242	1	this	this	DET
gp-329	242	2	support	support	NOUN
gp-329	242	3	is	be	AUX
gp-329	242	4	one	one	NUM
gp-329	242	5	of	of	ADP
gp-329	242	6	the	the	DET
gp-329	242	7	best	good	ADJ
gp-329	242	8	indicators	indicator	NOUN
gp-329	242	9	of	of	ADP
gp-329	242	10	an	an	DET
gp-329	242	11	organization	organization	NOUN
gp-329	242	12	's	's	PART
gp-329	242	13	adoption	adoption	NOUN
gp-329	242	14	of	of	ADP
gp-329	242	15	new	new	ADJ
gp-329	242	16	technology	technology	NOUN
gp-329	242	17	(	(	PUNCT
gp-329	242	18	lutfi	lutfi	PROPN
gp-329	242	19	et	et	PROPN
gp-329	242	20	al	al	PROPN
gp-329	242	21	.	.	PROPN
gp-329	242	22	,	,	PUNCT
gp-329	242	23	2023	2023	NUM
gp-329	242	24	;	;	PUNCT
gp-329	242	25	shetty	shetty	PROPN
gp-329	242	26	&	&	CCONJ
gp-329	242	27	panda	panda	NOUN
gp-329	242	28	,	,	PUNCT
gp-329	242	29	2023	2023	NUM
gp-329	242	30	)	)	PUNCT
gp-329	242	31	.	.	PUNCT
gp-329	243	1	top	top	ADJ
gp-329	243	2	-	-	PUNCT
gp-329	243	3	level	level	NOUN
gp-329	243	4	support	support	NOUN
gp-329	243	5	encompasses	encompass	VERB
gp-329	243	6	the	the	DET
gp-329	243	7	extent	extent	NOUN
gp-329	243	8	to	to	PART
gp-329	243	9	which	which	PRON
gp-329	243	10	management	management	NOUN
gp-329	243	11	supports	support	VERB
gp-329	243	12	the	the	DET
gp-329	243	13	team	team	NOUN
gp-329	243	14	as	as	ADP
gp-329	243	15	a	a	DET
gp-329	243	16	whole	whole	NOUN
gp-329	243	17	and	and	CCONJ
gp-329	243	18	helps	help	VERB
gp-329	243	19	resolve	resolve	VERB
gp-329	243	20	issues	issue	NOUN
gp-329	243	21	within	within	ADP
gp-329	243	22	the	the	DET
gp-329	243	23	given	give	VERB
gp-329	243	24	timeframe	timeframe	NOUN
gp-329	243	25	.	.	PUNCT
gp-329	244	1	this	this	DET
gp-329	244	2	term	term	NOUN
gp-329	244	3	refers	refer	VERB
gp-329	244	4	to	to	ADP
gp-329	244	5	the	the	DET
gp-329	244	6	level	level	NOUN
gp-329	244	7	of	of	ADP
gp-329	244	8	support	support	NOUN
gp-329	244	9	management	management	NOUN
gp-329	244	10	provides	provide	VERB
gp-329	244	11	when	when	SCONJ
gp-329	244	12	adopting	adopt	VERB
gp-329	244	13	new	new	ADJ
gp-329	244	14	technology	technology	NOUN
gp-329	244	15	(	(	PUNCT
gp-329	244	16	akel	akel	PROPN
gp-329	244	17	&	&	CCONJ
gp-329	244	18	ibrahim	ibrahim	PROPN
gp-329	244	19	,	,	PUNCT
gp-329	244	20	2020	2020	NUM
gp-329	244	21	)	)	PUNCT
gp-329	244	22	.	.	PUNCT
gp-329	245	1	6	6	X
gp-329	245	2	)	)	PUNCT
gp-329	245	3	hypothesis	hypothesis	NOUN
gp-329	245	4	6	6	NUM
gp-329	245	5	(	(	PUNCT
gp-329	245	6	h6	h6	PROPN
gp-329	245	7	)	)	PUNCT
gp-329	245	8	the	the	DET
gp-329	245	9	p	p	NOUN
gp-329	245	10	-	-	PUNCT
gp-329	245	11	value	value	NOUN
gp-329	245	12	of	of	ADP
gp-329	245	13	0.001	0.001	NUM
gp-329	245	14	is	be	AUX
gp-329	245	15	lower	low	ADJ
gp-329	245	16	than	than	ADP
gp-329	245	17	the	the	DET
gp-329	245	18	0.05	0.05	NUM
gp-329	245	19	significance	significance	NOUN
gp-329	245	20	level	level	NOUN
gp-329	245	21	,	,	PUNCT
gp-329	245	22	so	so	ADV
gp-329	245	23	ho	ho	PROPN
gp-329	245	24	is	be	AUX
gp-329	245	25	rejected	reject	VERB
gp-329	245	26	and	and	CCONJ
gp-329	245	27	ha	ha	INTJ
gp-329	245	28	is	be	AUX
gp-329	245	29	accepted	accept	VERB
gp-329	245	30	.	.	PUNCT
gp-329	246	1	therefore	therefore	ADV
gp-329	246	2	,	,	PUNCT
gp-329	246	3	it	it	PRON
gp-329	246	4	can	can	AUX
gp-329	246	5	be	be	AUX
gp-329	246	6	concluded	conclude	VERB
gp-329	246	7	that	that	SCONJ
gp-329	246	8	employee	employee	NOUN
gp-329	246	9	trust	trust	NOUN
gp-329	246	10	in	in	ADP
gp-329	246	11	technology	technology	NOUN
gp-329	246	12	within	within	ADP
gp-329	246	13	an	an	DET
gp-329	246	14	organization	organization	NOUN
gp-329	246	15	significantly	significantly	ADV
gp-329	246	16	influences	influence	VERB
gp-329	246	17	the	the	DET
gp-329	246	18	desire	desire	NOUN
gp-329	246	19	of	of	ADP
gp-329	246	20	tax	tax	NOUN
gp-329	246	21	consulting	consulting	NOUN
gp-329	246	22	firms	firm	NOUN
gp-329	246	23	to	to	PART
gp-329	246	24	implement	implement	VERB
gp-329	246	25	rpa	rpa	PROPN
gp-329	246	26	and	and	CCONJ
gp-329	246	27	ai	ai	VERB
gp-329	246	28	.	.	PUNCT
gp-329	247	1	this	this	PRON
gp-329	247	2	aligns	align	VERB
gp-329	247	3	with	with	ADP
gp-329	247	4	research	research	NOUN
gp-329	247	5	conducted	conduct	VERB
gp-329	247	6	by	by	ADP
gp-329	247	7	seethamraju	seethamraju	NOUN
gp-329	247	8	and	and	CCONJ
gp-329	247	9	hecimovic	hecimovic	ADJ
gp-329	247	10	(	(	PUNCT
gp-329	247	11	2023	2023	NUM
gp-329	247	12	)	)	PUNCT
gp-329	247	13	,	,	PUNCT
gp-329	247	14	which	which	PRON
gp-329	247	15	found	find	VERB
gp-329	247	16	that	that	SCONJ
gp-329	247	17	employee	employee	NOUN
gp-329	247	18	distrust	distrust	NOUN
gp-329	247	19	of	of	ADP
gp-329	247	20	ai	ai	PROPN
gp-329	247	21	devices	device	NOUN
gp-329	247	22	is	be	AUX
gp-329	247	23	another	another	DET
gp-329	247	24	factor	factor	NOUN
gp-329	247	25	hindering	hinder	VERB
gp-329	247	26	technology	technology	NOUN
gp-329	247	27	adoption	adoption	NOUN
gp-329	247	28	.	.	PUNCT
gp-329	248	1	ai	ai	VERB
gp-329	248	2	technology	technology	NOUN
gp-329	248	3	can	can	AUX
gp-329	248	4	increase	increase	VERB
gp-329	248	5	employee	employee	NOUN
gp-329	248	6	authority	authority	NOUN
gp-329	248	7	by	by	ADP
gp-329	248	8	providing	provide	VERB
gp-329	248	9	more	more	ADJ
gp-329	248	10	control	control	NOUN
gp-329	248	11	over	over	ADP
gp-329	248	12	their	their	PRON
gp-329	248	13	tasks	task	NOUN
gp-329	248	14	and	and	CCONJ
gp-329	248	15	work	work	NOUN
gp-329	248	16	methods	method	NOUN
gp-329	248	17	.	.	PUNCT
gp-329	249	1	this	this	DET
gp-329	249	2	sense	sense	NOUN
gp-329	249	3	of	of	ADP
gp-329	249	4	empowerment	empowerment	NOUN
gp-329	249	5	increases	increase	VERB
gp-329	249	6	employee	employee	NOUN
gp-329	249	7	job	job	NOUN
gp-329	249	8	satisfaction	satisfaction	NOUN
gp-329	249	9	and	and	CCONJ
gp-329	249	10	motivation	motivation	NOUN
gp-329	249	11	(	(	PUNCT
gp-329	249	12	lin	lin	PROPN
gp-329	249	13	,	,	PUNCT
gp-329	249	14	2023	2023	NUM
gp-329	249	15	)	)	PUNCT
gp-329	249	16	.	.	PUNCT
gp-329	250	1	by	by	ADP
gp-329	250	2	minimizing	minimize	VERB
gp-329	250	3	the	the	DET
gp-329	250	4	need	need	NOUN
gp-329	250	5	for	for	ADP
gp-329	250	6	constant	constant	ADJ
gp-329	250	7	supervision	supervision	NOUN
gp-329	250	8	and	and	CCONJ
gp-329	250	9	creating	create	VERB
gp-329	250	10	a	a	DET
gp-329	250	11	more	more	ADV
gp-329	250	12	autonomous	autonomous	ADJ
gp-329	250	13	work	work	NOUN
gp-329	250	14	environment	environment	NOUN
gp-329	250	15	,	,	PUNCT
gp-329	250	16	ai	ai	VERB
gp-329	250	17	fosters	foster	NOUN
gp-329	250	18	trust	trust	NOUN
gp-329	250	19	and	and	CCONJ
gp-329	250	20	a	a	DET
gp-329	250	21	sense	sense	NOUN
gp-329	250	22	of	of	ADP
gp-329	250	23	responsibility	responsibility	NOUN
gp-329	250	24	among	among	ADP
gp-329	250	25	employees	employee	NOUN
gp-329	250	26	(	(	PUNCT
gp-329	250	27	adityaksa	adityaksa	PROPN
gp-329	250	28	&	&	CCONJ
gp-329	250	29	suyoso	suyoso	PROPN
gp-329	250	30	,	,	PUNCT
gp-329	250	31	2025	2025	NUM
gp-329	250	32	)	)	PUNCT
gp-329	250	33	.	.	PUNCT
gp-329	251	1	7	7	X
gp-329	251	2	)	)	PUNCT
gp-329	251	3	hypothesis	hypothesis	NOUN
gp-329	251	4	7	7	NUM
gp-329	251	5	(	(	PUNCT
gp-329	251	6	h7	h7	PROPN
gp-329	251	7	)	)	PUNCT
gp-329	251	8	the	the	DET
gp-329	251	9	p	p	NOUN
gp-329	251	10	-	-	PUNCT
gp-329	251	11	value	value	NOUN
gp-329	251	12	of	of	ADP
gp-329	251	13	0.029	0.029	NUM
gp-329	251	14	is	be	AUX
gp-329	251	15	lower	low	ADJ
gp-329	251	16	than	than	ADP
gp-329	251	17	the	the	DET
gp-329	251	18	0.05	0.05	NUM
gp-329	251	19	significance	significance	NOUN
gp-329	251	20	level	level	NOUN
gp-329	251	21	,	,	PUNCT
gp-329	251	22	so	so	ADV
gp-329	251	23	ho	ho	PROPN
gp-329	251	24	is	be	AUX
gp-329	251	25	rejected	reject	VERB
gp-329	251	26	and	and	CCONJ
gp-329	251	27	ha	ha	INTJ
gp-329	251	28	is	be	AUX
gp-329	251	29	accepted	accept	VERB
gp-329	251	30	.	.	PUNCT
gp-329	252	1	therefore	therefore	ADV
gp-329	252	2	,	,	PUNCT
gp-329	252	3	it	it	PRON
gp-329	252	4	can	can	AUX
gp-329	252	5	be	be	AUX
gp-329	252	6	concluded	conclude	VERB
gp-329	252	7	that	that	SCONJ
gp-329	252	8	client	client	NOUN
gp-329	252	9	concerns	concern	NOUN
gp-329	252	10	regarding	regard	VERB
gp-329	252	11	data	datum	NOUN
gp-329	252	12	privacy	privacy	NOUN
gp-329	252	13	significantly	significantly	ADV
gp-329	252	14	influence	influence	VERB
gp-329	252	15	tax	tax	NOUN
gp-329	252	16	consulting	consulting	NOUN
gp-329	252	17	firms	firm	NOUN
gp-329	252	18	'	'	PART
gp-329	252	19	willingness	willingness	NOUN
gp-329	252	20	to	to	PART
gp-329	252	21	implement	implement	VERB
gp-329	252	22	rpa	rpa	PROPN
gp-329	252	23	and	and	CCONJ
gp-329	252	24	ai	ai	VERB
gp-329	252	25	.	.	PROPN
gp-329	252	26	data	datum	NOUN
gp-329	252	27	privacy	privacy	NOUN
gp-329	252	28	is	be	AUX
gp-329	252	29	crucial	crucial	ADJ
gp-329	252	30	,	,	PUNCT
gp-329	252	31	especially	especially	ADV
gp-329	252	32	for	for	ADP
gp-329	252	33	tax	tax	NOUN
gp-329	252	34	consulting	consulting	NOUN
gp-329	252	35	firms	firm	NOUN
gp-329	252	36	that	that	PRON
gp-329	252	37	hold	hold	VERB
gp-329	252	38	important	important	ADJ
gp-329	252	39	data	datum	NOUN
gp-329	252	40	from	from	ADP
gp-329	252	41	various	various	ADJ
gp-329	252	42	companies	company	NOUN
gp-329	252	43	.	.	PUNCT
gp-329	253	1	this	this	PRON
gp-329	253	2	aligns	align	VERB
gp-329	253	3	with	with	ADP
gp-329	253	4	research	research	NOUN
gp-329	253	5	conducted	conduct	VERB
gp-329	253	6	by	by	ADP
gp-329	253	7	kokina	kokina	PROPN
gp-329	253	8	et	et	PROPN
gp-329	253	9	al	al	PROPN
gp-329	253	10	.	.	PROPN
gp-329	254	1	(	(	PUNCT
gp-329	254	2	2025	2025	NUM
gp-329	254	3	)	)	PUNCT
gp-329	254	4	,	,	PUNCT
gp-329	254	5	which	which	PRON
gp-329	254	6	states	state	VERB
gp-329	254	7	that	that	SCONJ
gp-329	254	8	companies	company	NOUN
gp-329	254	9	must	must	AUX
gp-329	254	10	maintain	maintain	VERB
gp-329	254	11	the	the	DET
gp-329	254	12	confidentiality	confidentiality	NOUN
gp-329	254	13	of	of	ADP
gp-329	254	14	client	client	NOUN
gp-329	254	15	data	datum	NOUN
gp-329	254	16	and	and	CCONJ
gp-329	254	17	build	build	VERB
gp-329	254	18	trust	trust	NOUN
gp-329	254	19	with	with	ADP
gp-329	254	20	them	they	PRON
gp-329	254	21	.	.	PUNCT
gp-329	255	1	companies	company	NOUN
gp-329	255	2	must	must	AUX
gp-329	255	3	be	be	AUX
gp-329	255	4	transparent	transparent	ADJ
gp-329	255	5	about	about	ADP
gp-329	255	6	data	datum	NOUN
gp-329	255	7	use	use	NOUN
gp-329	255	8	and	and	CCONJ
gp-329	255	9	demonstrate	demonstrate	VERB
gp-329	255	10	good	good	ADJ
gp-329	255	11	governance	governance	NOUN
gp-329	255	12	to	to	PART
gp-329	255	13	convince	convince	VERB
gp-329	255	14	clients	client	NOUN
gp-329	255	15	to	to	PART
gp-329	255	16	share	share	VERB
gp-329	255	17	more	more	ADJ
gp-329	255	18	data	datum	NOUN
gp-329	255	19	.	.	PUNCT
gp-329	256	1	according	accord	VERB
gp-329	256	2	to	to	ADP
gp-329	256	3	leroux	leroux	NOUN
gp-329	256	4	and	and	CCONJ
gp-329	256	5	pupion	pupion	NOUN
gp-329	256	6	(	(	PUNCT
gp-329	256	7	2022	2022	NUM
gp-329	256	8	)	)	PUNCT
gp-329	256	9	,	,	PUNCT
gp-329	256	10	client	client	NOUN
gp-329	256	11	privacy	privacy	NOUN
gp-329	256	12	concerns	concern	NOUN
gp-329	256	13	can	can	AUX
gp-329	256	14	be	be	AUX
gp-329	256	15	significantly	significantly	ADV
gp-329	256	16	reduced	reduce	VERB
gp-329	256	17	by	by	ADP
gp-329	256	18	demonstrating	demonstrate	VERB
gp-329	256	19	compliance	compliance	NOUN
gp-329	256	20	with	with	ADP
gp-329	256	21	regulations	regulation	NOUN
gp-329	256	22	,	,	PUNCT
gp-329	256	23	such	such	ADJ
gp-329	256	24	as	as	ADP
gp-329	256	25	the	the	DET
gp-329	256	26	general	general	ADJ
gp-329	256	27	data	data	PROPN
gp-329	256	28	protection	protection	NOUN
gp-329	256	29	regulation	regulation	NOUN
gp-329	256	30	(	(	PUNCT
gp-329	256	31	gdpr	gdpr	NOUN
gp-329	256	32	)	)	PUNCT
gp-329	256	33	.	.	PUNCT
gp-329	257	1	8)	8)	NUM
gp-329	257	2	hypothesis	hypothesis	NOUN
gp-329	257	3	8	8	NUM
gp-329	257	4	(	(	PUNCT
gp-329	257	5	h8	h8	NOUN
gp-329	257	6	)	)	PUNCT
gp-329	257	7	factors	factor	NOUN
gp-329	257	8	that	that	PRON
gp-329	257	9	influence	influence	NOUN
gp-329	257	10	companies	company	NOUN
gp-329	257	11	to	to	PART
gp-329	257	12	implement	implement	VERB
gp-329	257	13	the	the	DET
gp-329	257	14	use	use	NOUN
gp-329	257	15	of	of	ADP
gp-329	257	16	rpa	rpa	PROPN
gp-329	257	17	and	and	CCONJ
gp-329	257	18	ai	ai	VERB
gp-329	257	19	in	in	ADP
gp-329	257	20	tax	tax	NOUN
gp-329	257	21	consulting	consulting	NOUN
gp-329	257	22	service	service	NOUN
gp-329	257	23	companies	company	NOUN
gp-329	257	24	in	in	ADP
gp-329	257	25	indonesia	indonesia	PROPN
gp-329	257	26	1401	1401	NUM
gp-329	257	27	the	the	DET
gp-329	257	28	p	p	NOUN
gp-329	257	29	-	-	PUNCT
gp-329	257	30	value	value	NOUN
gp-329	257	31	of	of	ADP
gp-329	257	32	0.102	0.102	NUM
gp-329	257	33	is	be	AUX
gp-329	257	34	greater	great	ADJ
gp-329	257	35	than	than	ADP
gp-329	257	36	the	the	DET
gp-329	257	37	0.05	0.05	NUM
gp-329	257	38	significance	significance	NOUN
gp-329	257	39	level	level	NOUN
gp-329	257	40	,	,	PUNCT
gp-329	257	41	so	so	ADV
gp-329	257	42	ho	ho	PROPN
gp-329	257	43	is	be	AUX
gp-329	257	44	accepted	accept	VERB
gp-329	257	45	and	and	CCONJ
gp-329	257	46	ha	ha	INTJ
gp-329	257	47	is	be	AUX
gp-329	257	48	rejected	reject	VERB
gp-329	257	49	.	.	PUNCT
gp-329	258	1	therefore	therefore	ADV
gp-329	258	2	,	,	PUNCT
gp-329	258	3	it	it	PRON
gp-329	258	4	can	can	AUX
gp-329	258	5	be	be	AUX
gp-329	258	6	concluded	conclude	VERB
gp-329	258	7	that	that	SCONJ
gp-329	258	8	client	client	NOUN
gp-329	258	9	readiness	readiness	NOUN
gp-329	258	10	for	for	ADP
gp-329	258	11	technology	technology	NOUN
gp-329	258	12	adoption	adoption	NOUN
gp-329	258	13	will	will	AUX
gp-329	258	14	not	not	PART
gp-329	258	15	significantly	significantly	ADV
gp-329	258	16	influence	influence	VERB
gp-329	258	17	tax	tax	NOUN
gp-329	258	18	consulting	consulting	NOUN
gp-329	258	19	firms	firm	NOUN
gp-329	258	20	'	'	PART
gp-329	258	21	willingness	willingness	NOUN
gp-329	258	22	to	to	PART
gp-329	258	23	implement	implement	VERB
gp-329	258	24	rpa	rpa	PROPN
gp-329	258	25	and	and	CCONJ
gp-329	258	26	ai	ai	VERB
gp-329	258	27	.	.	PUNCT
gp-329	259	1	according	accord	VERB
gp-329	259	2	to	to	ADP
gp-329	259	3	meuter	meuter	PROPN
gp-329	259	4	et	et	PROPN
gp-329	259	5	al	al	PROPN
gp-329	259	6	.	.	PROPN
gp-329	260	1	(	(	PUNCT
gp-329	260	2	2005	2005	NUM
gp-329	260	3	)	)	PUNCT
gp-329	260	4	in	in	ADP
gp-329	260	5	shim	shim	NOUN
gp-329	260	6	et	et	PROPN
gp-329	260	7	al	al	PROPN
gp-329	260	8	.	.	PROPN
gp-329	261	1	(	(	PUNCT
gp-329	261	2	2020	2020	NUM
gp-329	261	3	)	)	PUNCT
gp-329	261	4	,	,	PUNCT
gp-329	261	5	consumer	consumer	NOUN
gp-329	261	6	/	/	SYM
gp-329	261	7	client	client	NOUN
gp-329	261	8	readiness	readiness	NOUN
gp-329	261	9	includes	include	VERB
gp-329	261	10	role	role	NOUN
gp-329	261	11	clarity	clarity	NOUN
gp-329	261	12	,	,	PUNCT
gp-329	261	13	motivation	motivation	NOUN
gp-329	261	14	,	,	PUNCT
gp-329	261	15	and	and	CCONJ
gp-329	261	16	ability	ability	NOUN
gp-329	261	17	.	.	PUNCT
gp-329	262	1	the	the	DET
gp-329	262	2	use	use	NOUN
gp-329	262	3	of	of	ADP
gp-329	262	4	ai	ai	VERB
gp-329	262	5	generally	generally	ADV
gp-329	262	6	depends	depend	VERB
gp-329	262	7	on	on	ADP
gp-329	262	8	the	the	DET
gp-329	262	9	client	client	NOUN
gp-329	262	10	's	's	PART
gp-329	262	11	needs	need	NOUN
gp-329	262	12	and	and	CCONJ
gp-329	262	13	the	the	DET
gp-329	262	14	value	value	NOUN
gp-329	262	15	they	they	PRON
gp-329	262	16	place	place	VERB
gp-329	262	17	on	on	ADP
gp-329	262	18	ai	ai	NOUN
gp-329	262	19	,	,	PUNCT
gp-329	262	20	considering	consider	VERB
gp-329	262	21	that	that	SCONJ
gp-329	262	22	clients	client	NOUN
gp-329	262	23	prefer	prefer	VERB
gp-329	262	24	to	to	PART
gp-329	262	25	interact	interact	VERB
gp-329	262	26	directly	directly	ADV
gp-329	262	27	with	with	ADP
gp-329	262	28	consultants	consultant	NOUN
gp-329	262	29	rather	rather	ADV
gp-329	262	30	than	than	ADP
gp-329	262	31	using	use	VERB
gp-329	262	32	tools	tool	NOUN
gp-329	262	33	alone	alone	ADV
gp-329	262	34	(	(	PUNCT
gp-329	262	35	kokina	kokina	PROPN
gp-329	262	36	et	et	PROPN
gp-329	262	37	al	al	PROPN
gp-329	262	38	.	.	PROPN
gp-329	262	39	,	,	PUNCT
gp-329	262	40	2025	2025	NUM
gp-329	262	41	)	)	PUNCT
gp-329	262	42	,	,	PUNCT
gp-329	262	43	so	so	SCONJ
gp-329	262	44	clients	client	NOUN
gp-329	262	45	think	think	VERB
gp-329	262	46	that	that	SCONJ
gp-329	262	47	direct	direct	ADJ
gp-329	262	48	consultations	consultation	NOUN
gp-329	262	49	are	be	AUX
gp-329	262	50	still	still	ADV
gp-329	262	51	more	more	ADV
gp-329	262	52	efficient	efficient	ADJ
gp-329	262	53	than	than	ADP
gp-329	262	54	using	use	VERB
gp-329	262	55	rpa	rpa	NOUN
gp-329	262	56	and	and	CCONJ
gp-329	262	57	ai	ai	VERB
gp-329	262	58	technology	technology	NOUN
gp-329	262	59	.	.	PUNCT
gp-329	263	1	9	9	X
gp-329	263	2	)	)	PUNCT
gp-329	263	3	hypothesis	hypothesis	NOUN
gp-329	263	4	9	9	NUM
gp-329	263	5	(	(	PUNCT
gp-329	263	6	h9	h9	NOUN
gp-329	263	7	)	)	PUNCT
gp-329	263	8	the	the	DET
gp-329	263	9	p	p	NOUN
gp-329	263	10	-	-	PUNCT
gp-329	263	11	value	value	NOUN
gp-329	263	12	of	of	ADP
gp-329	263	13	0.028	0.028	NUM
gp-329	263	14	is	be	AUX
gp-329	263	15	lower	low	ADJ
gp-329	263	16	than	than	ADP
gp-329	263	17	the	the	DET
gp-329	263	18	0.05	0.05	NUM
gp-329	263	19	significance	significance	NOUN
gp-329	263	20	level	level	NOUN
gp-329	263	21	,	,	PUNCT
gp-329	263	22	so	so	ADV
gp-329	263	23	ho	ho	PROPN
gp-329	263	24	is	be	AUX
gp-329	263	25	rejected	reject	VERB
gp-329	263	26	and	and	CCONJ
gp-329	263	27	ha	ha	INTJ
gp-329	263	28	is	be	AUX
gp-329	263	29	accepted	accept	VERB
gp-329	263	30	.	.	PUNCT
gp-329	264	1	therefore	therefore	ADV
gp-329	264	2	,	,	PUNCT
gp-329	264	3	it	it	PRON
gp-329	264	4	can	can	AUX
gp-329	264	5	be	be	AUX
gp-329	264	6	concluded	conclude	VERB
gp-329	264	7	that	that	SCONJ
gp-329	264	8	competitive	competitive	ADJ
gp-329	264	9	pressure	pressure	NOUN
gp-329	264	10	from	from	ADP
gp-329	264	11	the	the	DET
gp-329	264	12	environment	environment	NOUN
gp-329	264	13	(	(	PUNCT
gp-329	264	14	competitors	competitor	NOUN
gp-329	264	15	)	)	PUNCT
gp-329	264	16	significantly	significantly	ADV
gp-329	264	17	influences	influence	VERB
gp-329	264	18	the	the	DET
gp-329	264	19	desire	desire	NOUN
gp-329	264	20	of	of	ADP
gp-329	264	21	tax	tax	NOUN
gp-329	264	22	consulting	consulting	NOUN
gp-329	264	23	firms	firm	NOUN
gp-329	264	24	to	to	PART
gp-329	264	25	implement	implement	VERB
gp-329	264	26	rpa	rpa	PROPN
gp-329	264	27	and	and	CCONJ
gp-329	264	28	ai	ai	VERB
gp-329	264	29	.	.	PUNCT
gp-329	264	30	intense	intense	ADJ
gp-329	264	31	competition	competition	NOUN
gp-329	264	32	has	have	AUX
gp-329	264	33	long	long	ADV
gp-329	264	34	been	be	AUX
gp-329	264	35	recognized	recognize	VERB
gp-329	264	36	as	as	ADP
gp-329	264	37	a	a	DET
gp-329	264	38	significant	significant	ADJ
gp-329	264	39	factor	factor	NOUN
gp-329	264	40	driving	drive	VERB
gp-329	264	41	the	the	DET
gp-329	264	42	adoption	adoption	NOUN
gp-329	264	43	of	of	ADP
gp-329	264	44	new	new	ADJ
gp-329	264	45	technologies	technology	NOUN
gp-329	264	46	(	(	PUNCT
gp-329	264	47	lutfi	lutfi	PROPN
gp-329	264	48	,	,	PUNCT
gp-329	264	49	2022	2022	NUM
gp-329	264	50	;	;	PUNCT
gp-329	264	51	sharma	sharma	PROPN
gp-329	264	52	et	et	PROPN
gp-329	264	53	al	al	PROPN
gp-329	264	54	.	.	PROPN
gp-329	264	55	,	,	PUNCT
gp-329	264	56	2023	2023	NUM
gp-329	264	57	)	)	PUNCT
gp-329	264	58	.	.	PUNCT
gp-329	265	1	this	this	DET
gp-329	265	2	competition	competition	NOUN
gp-329	265	3	reflects	reflect	VERB
gp-329	265	4	the	the	DET
gp-329	265	5	pressure	pressure	NOUN
gp-329	265	6	an	an	DET
gp-329	265	7	organization	organization	NOUN
gp-329	265	8	feels	feel	VERB
gp-329	265	9	from	from	ADP
gp-329	265	10	competitors	competitor	NOUN
gp-329	265	11	in	in	ADP
gp-329	265	12	its	its	PRON
gp-329	265	13	industry	industry	NOUN
gp-329	265	14	.	.	PUNCT
gp-329	266	1	(	(	PUNCT
gp-329	266	2	lutfi	lutfi	PROPN
gp-329	266	3	,	,	PUNCT
gp-329	266	4	2022	2022	NUM
gp-329	266	5	)	)	PUNCT
gp-329	266	6	.	.	PUNCT
gp-329	267	1	when	when	SCONJ
gp-329	267	2	many	many	ADJ
gp-329	267	3	competitors	competitor	NOUN
gp-329	267	4	have	have	AUX
gp-329	267	5	implemented	implement	VERB
gp-329	267	6	new	new	ADJ
gp-329	267	7	technologies	technology	NOUN
gp-329	267	8	,	,	PUNCT
gp-329	267	9	companies	company	NOUN
gp-329	267	10	also	also	ADV
gp-329	267	11	need	need	VERB
gp-329	267	12	to	to	PART
gp-329	267	13	follow	follow	VERB
gp-329	267	14	suit	suit	NOUN
gp-329	267	15	by	by	ADP
gp-329	267	16	adopting	adopt	VERB
gp-329	267	17	similar	similar	ADJ
gp-329	267	18	technologies	technology	NOUN
gp-329	267	19	to	to	PART
gp-329	267	20	advance	advance	VERB
gp-329	267	21	business	business	NOUN
gp-329	267	22	processes	process	NOUN
gp-329	267	23	and	and	CCONJ
gp-329	267	24	remain	remain	VERB
gp-329	267	25	competitive	competitive	ADJ
gp-329	267	26	(	(	PUNCT
gp-329	267	27	siew	siew	NOUN
gp-329	267	28	et	et	PROPN
gp-329	267	29	al	al	PROPN
gp-329	267	30	.	.	PROPN
gp-329	267	31	,	,	PUNCT
gp-329	267	32	2020	2020	NUM
gp-329	267	33	)	)	PUNCT
gp-329	267	34	.	.	PUNCT
gp-329	268	1	the	the	DET
gp-329	268	2	implementation	implementation	NOUN
gp-329	268	3	of	of	ADP
gp-329	268	4	this	this	DET
gp-329	268	5	new	new	ADJ
gp-329	268	6	technology	technology	NOUN
gp-329	268	7	will	will	AUX
gp-329	268	8	significantly	significantly	ADV
gp-329	268	9	increase	increase	VERB
gp-329	268	10	a	a	DET
gp-329	268	11	company	company	NOUN
gp-329	268	12	's	's	PART
gp-329	268	13	competitiveness	competitiveness	NOUN
gp-329	268	14	by	by	ADP
gp-329	268	15	improving	improve	VERB
gp-329	268	16	business	business	NOUN
gp-329	268	17	processes	process	NOUN
gp-329	268	18	as	as	ADV
gp-329	268	19	well	well	ADV
gp-329	268	20	as	as	ADP
gp-329	268	21	the	the	DET
gp-329	268	22	quality	quality	NOUN
gp-329	268	23	and	and	CCONJ
gp-329	268	24	efficiency	efficiency	NOUN
gp-329	268	25	of	of	ADP
gp-329	268	26	its	its	PRON
gp-329	268	27	business	business	NOUN
gp-329	268	28	practices	practice	NOUN
gp-329	268	29	(	(	PUNCT
gp-329	268	30	baiod	baiod	NOUN
gp-329	268	31	&	&	CCONJ
gp-329	268	32	husain	husain	PROPN
gp-329	268	33	,	,	PUNCT
gp-329	268	34	2024	2024	NUM
gp-329	268	35	)	)	PUNCT
gp-329	268	36	.	.	PUNCT
gp-329	269	1	according	accord	VERB
gp-329	269	2	to	to	ADP
gp-329	269	3	shahadat	shahadat	NOUN
gp-329	269	4	et	et	PROPN
gp-329	269	5	al	al	PROPN
gp-329	269	6	.	.	PUNCT
gp-329	270	1	(	(	PUNCT
gp-329	270	2	2023	2023	NUM
gp-329	270	3	)	)	PUNCT
gp-329	270	4	,	,	PUNCT
gp-329	270	5	fierce	fierce	ADJ
gp-329	270	6	competition	competition	NOUN
gp-329	270	7	in	in	ADP
gp-329	270	8	an	an	DET
gp-329	270	9	industry	industry	NOUN
gp-329	270	10	can	can	AUX
gp-329	270	11	force	force	VERB
gp-329	270	12	managers	manager	NOUN
gp-329	270	13	to	to	PART
gp-329	270	14	adopt	adopt	VERB
gp-329	270	15	technologies	technology	NOUN
gp-329	270	16	widely	widely	ADV
gp-329	270	17	used	use	VERB
gp-329	270	18	in	in	ADP
gp-329	270	19	that	that	DET
gp-329	270	20	sector	sector	NOUN
gp-329	270	21	.	.	PUNCT
gp-329	271	1	under	under	ADP
gp-329	271	2	competitive	competitive	ADJ
gp-329	271	3	pressure	pressure	NOUN
gp-329	271	4	,	,	PUNCT
gp-329	271	5	companies	company	NOUN
gp-329	271	6	often	often	ADV
gp-329	271	7	adopt	adopt	VERB
gp-329	271	8	digital	digital	ADJ
gp-329	271	9	technologies	technology	NOUN
gp-329	271	10	to	to	PART
gp-329	271	11	stay	stay	VERB
gp-329	271	12	ahead	ahead	ADV
gp-329	271	13	.	.	PUNCT
gp-329	272	1	10	10	NUM
gp-329	272	2	)	)	PUNCT
gp-329	272	3	hypothesis	hypothesis	NOUN
gp-329	272	4	10	10	NUM
gp-329	272	5	(	(	PUNCT
gp-329	272	6	h10	h10	PROPN
gp-329	272	7	)	)	PUNCT
gp-329	272	8	the	the	DET
gp-329	272	9	p	p	NOUN
gp-329	272	10	-	-	PUNCT
gp-329	272	11	value	value	NOUN
gp-329	272	12	of	of	ADP
gp-329	272	13	0.095	0.095	NUM
gp-329	272	14	is	be	AUX
gp-329	272	15	greater	great	ADJ
gp-329	272	16	than	than	ADP
gp-329	272	17	the	the	DET
gp-329	272	18	0.05	0.05	NUM
gp-329	272	19	significance	significance	NOUN
gp-329	272	20	level	level	NOUN
gp-329	272	21	,	,	PUNCT
gp-329	272	22	so	so	ADV
gp-329	272	23	ho	ho	PROPN
gp-329	272	24	is	be	AUX
gp-329	272	25	accepted	accept	VERB
gp-329	272	26	and	and	CCONJ
gp-329	272	27	ha	ha	INTJ
gp-329	272	28	is	be	AUX
gp-329	272	29	rejected	reject	VERB
gp-329	272	30	.	.	PUNCT
gp-329	273	1	therefore	therefore	ADV
gp-329	273	2	,	,	PUNCT
gp-329	273	3	it	it	PRON
gp-329	273	4	can	can	AUX
gp-329	273	5	be	be	AUX
gp-329	273	6	concluded	conclude	VERB
gp-329	273	7	that	that	SCONJ
gp-329	273	8	vendor	vendor	NOUN
gp-329	273	9	support	support	NOUN
gp-329	273	10	does	do	AUX
gp-329	273	11	not	not	PART
gp-329	273	12	significantly	significantly	ADV
gp-329	273	13	influence	influence	VERB
gp-329	273	14	the	the	DET
gp-329	273	15	desire	desire	NOUN
gp-329	273	16	of	of	ADP
gp-329	273	17	tax	tax	NOUN
gp-329	273	18	consulting	consulting	NOUN
gp-329	273	19	firms	firm	NOUN
gp-329	273	20	to	to	PART
gp-329	273	21	implement	implement	VERB
gp-329	273	22	rpa	rpa	PROPN
gp-329	273	23	and	and	CCONJ
gp-329	273	24	ai	ai	VERB
gp-329	273	25	.	.	PUNCT
gp-329	274	1	this	this	PRON
gp-329	274	2	is	be	AUX
gp-329	274	3	in	in	ADP
gp-329	274	4	line	line	NOUN
gp-329	274	5	with	with	ADP
gp-329	274	6	research	research	NOUN
gp-329	274	7	by	by	ADP
gp-329	274	8	ifinedo	ifinedo	PROPN
gp-329	274	9	(	(	PUNCT
gp-329	274	10	2011	2011	NUM
gp-329	274	11	)	)	PUNCT
gp-329	274	12	in	in	ADP
gp-329	274	13	baiod	baiod	NOUN
gp-329	274	14	and	and	CCONJ
gp-329	274	15	husain	husain	PROPN
gp-329	274	16	(	(	PUNCT
gp-329	274	17	2024	2024	NUM
gp-329	274	18	)	)	PUNCT
gp-329	274	19	,	,	PUNCT
gp-329	274	20	which	which	PRON
gp-329	274	21	found	find	VERB
gp-329	274	22	that	that	SCONJ
gp-329	274	23	external	external	ADJ
gp-329	274	24	support	support	NOUN
gp-329	274	25	from	from	ADP
gp-329	274	26	technology	technology	NOUN
gp-329	274	27	vendors	vendor	NOUN
gp-329	274	28	had	have	VERB
gp-329	274	29	no	no	DET
gp-329	274	30	significant	significant	ADJ
gp-329	274	31	relationship	relationship	NOUN
gp-329	274	32	with	with	ADP
gp-329	274	33	the	the	DET
gp-329	274	34	acceptance	acceptance	NOUN
gp-329	274	35	of	of	ADP
gp-329	274	36	internet	internet	NOUN
gp-329	274	37	technology	technology	NOUN
gp-329	274	38	or	or	CCONJ
gp-329	274	39	e	e	NOUN
gp-329	274	40	-	-	NOUN
gp-329	274	41	business	business	NOUN
gp-329	274	42	.	.	PUNCT
gp-329	275	1	one	one	NUM
gp-329	275	2	reason	reason	NOUN
gp-329	275	3	is	be	AUX
gp-329	275	4	that	that	SCONJ
gp-329	275	5	most	most	ADJ
gp-329	275	6	respondents	respondent	NOUN
gp-329	275	7	did	do	AUX
gp-329	275	8	not	not	PART
gp-329	275	9	value	value	VERB
gp-329	275	10	the	the	DET
gp-329	275	11	importance	importance	NOUN
gp-329	275	12	of	of	ADP
gp-329	275	13	support	support	NOUN
gp-329	275	14	from	from	ADP
gp-329	275	15	suppliers	supplier	NOUN
gp-329	275	16	for	for	ADP
gp-329	275	17	emerging	emerge	VERB
gp-329	275	18	technologies	technology	NOUN
gp-329	275	19	in	in	ADP
gp-329	275	20	efforts	effort	NOUN
gp-329	275	21	to	to	PART
gp-329	275	22	increase	increase	VERB
gp-329	275	23	their	their	PRON
gp-329	275	24	adoption	adoption	NOUN
gp-329	275	25	,	,	PUNCT
gp-329	275	26	or	or	CCONJ
gp-329	275	27	they	they	PRON
gp-329	275	28	did	do	AUX
gp-329	275	29	not	not	PART
gp-329	275	30	have	have	VERB
gp-329	275	31	a	a	DET
gp-329	275	32	favorable	favorable	ADJ
gp-329	275	33	view	view	NOUN
gp-329	275	34	of	of	ADP
gp-329	275	35	the	the	DET
gp-329	275	36	vendors	vendor	NOUN
gp-329	275	37	of	of	ADP
gp-329	275	38	these	these	DET
gp-329	275	39	new	new	ADJ
gp-329	275	40	technologies	technology	NOUN
gp-329	275	41	in	in	ADP
gp-329	275	42	their	their	PRON
gp-329	275	43	context	context	NOUN
gp-329	275	44	.	.	PUNCT
gp-329	276	1	respondents	respondent	NOUN
gp-329	276	2	may	may	AUX
gp-329	276	3	have	have	AUX
gp-329	276	4	felt	feel	VERB
gp-329	276	5	that	that	SCONJ
gp-329	276	6	support	support	NOUN
gp-329	276	7	from	from	ADP
gp-329	276	8	vendors	vendor	NOUN
gp-329	276	9	was	be	AUX
gp-329	276	10	inadequate	inadequate	ADJ
gp-329	276	11	and	and	CCONJ
gp-329	276	12	that	that	SCONJ
gp-329	276	13	there	there	PRON
gp-329	276	14	was	be	VERB
gp-329	276	15	still	still	ADV
gp-329	276	16	much	much	ADJ
gp-329	276	17	room	room	NOUN
gp-329	276	18	for	for	ADP
gp-329	276	19	improvement	improvement	NOUN
gp-329	276	20	.	.	PUNCT
gp-329	277	1	in	in	ADP
gp-329	277	2	general	general	ADJ
gp-329	277	3	,	,	PUNCT
gp-329	277	4	the	the	DET
gp-329	277	5	technologies	technology	NOUN
gp-329	277	6	analyzed	analyze	VERB
gp-329	277	7	were	be	AUX
gp-329	277	8	quite	quite	ADV
gp-329	277	9	new	new	ADJ
gp-329	277	10	,	,	PUNCT
gp-329	277	11	and	and	CCONJ
gp-329	277	12	support	support	NOUN
gp-329	277	13	from	from	ADP
gp-329	277	14	vendors	vendor	NOUN
gp-329	277	15	could	could	AUX
gp-329	277	16	significantly	significantly	ADV
gp-329	277	17	influence	influence	VERB
gp-329	277	18	adoption	adoption	NOUN
gp-329	277	19	.	.	PUNCT
gp-329	278	1	conclusion	conclusion	NOUN
gp-329	278	2	this	this	DET
gp-329	278	3	research	research	NOUN
gp-329	278	4	successfully	successfully	ADV
gp-329	278	5	met	meet	VERB
gp-329	278	6	its	its	PRON
gp-329	278	7	objectives	objective	NOUN
gp-329	278	8	by	by	ADP
gp-329	278	9	identifying	identify	VERB
gp-329	278	10	key	key	ADJ
gp-329	278	11	factors	factor	NOUN
gp-329	278	12	influencing	influence	VERB
gp-329	278	13	the	the	DET
gp-329	278	14	desire	desire	NOUN
gp-329	278	15	of	of	ADP
gp-329	278	16	tax	tax	NOUN
gp-329	278	17	consulting	consulting	NOUN
gp-329	278	18	firms	firm	NOUN
gp-329	278	19	to	to	PART
gp-329	278	20	implement	implement	VERB
gp-329	278	21	rpa	rpa	PROPN
gp-329	278	22	and	and	CCONJ
gp-329	278	23	ai	ai	VERB
gp-329	278	24	.	.	PUNCT
gp-329	279	1	it	it	PRON
gp-329	279	2	found	find	VERB
gp-329	279	3	that	that	SCONJ
gp-329	279	4	ease	ease	NOUN
gp-329	279	5	of	of	ADP
gp-329	279	6	use	use	NOUN
gp-329	279	7	of	of	ADP
gp-329	279	8	technology	technology	NOUN
gp-329	279	9	,	,	PUNCT
gp-329	279	10	top	top	ADJ
gp-329	279	11	management	management	NOUN
gp-329	279	12	commitment	commitment	NOUN
gp-329	279	13	,	,	PUNCT
gp-329	279	14	employee	employee	NOUN
gp-329	279	15	trust	trust	NOUN
gp-329	279	16	in	in	ADP
gp-329	279	17	technology	technology	NOUN
gp-329	279	18	,	,	PUNCT
gp-329	279	19	client	client	NOUN
gp-329	279	20	concerns	concern	NOUN
gp-329	279	21	about	about	ADP
gp-329	279	22	data	datum	NOUN
gp-329	279	23	privacy	privacy	NOUN
gp-329	279	24	,	,	PUNCT
gp-329	279	25	and	and	CCONJ
gp-329	279	26	factors	factor	NOUN
gp-329	279	27	that	that	PRON
gp-329	279	28	influence	influence	NOUN
gp-329	279	29	companies	company	NOUN
gp-329	279	30	to	to	PART
gp-329	279	31	implement	implement	VERB
gp-329	279	32	the	the	DET
gp-329	279	33	use	use	NOUN
gp-329	279	34	of	of	ADP
gp-329	279	35	rpa	rpa	PROPN
gp-329	279	36	and	and	CCONJ
gp-329	279	37	ai	ai	VERB
gp-329	279	38	in	in	ADP
gp-329	279	39	tax	tax	NOUN
gp-329	279	40	consulting	consulting	NOUN
gp-329	279	41	service	service	NOUN
gp-329	279	42	companies	company	NOUN
gp-329	279	43	in	in	ADP
gp-329	279	44	indonesia	indonesia	PROPN
gp-329	279	45	1402	1402	NUM
gp-329	279	46	competitive	competitive	ADJ
gp-329	279	47	pressure	pressure	NOUN
gp-329	279	48	significantly	significantly	ADV
gp-329	279	49	impact	impact	VERB
gp-329	279	50	adoption	adoption	NOUN
gp-329	279	51	intentions	intention	NOUN
gp-329	279	52	.	.	PUNCT
gp-329	280	1	in	in	ADP
gp-329	280	2	contrast	contrast	NOUN
gp-329	280	3	,	,	PUNCT
gp-329	280	4	relative	relative	ADJ
gp-329	280	5	advantages	advantage	NOUN
gp-329	280	6	of	of	ADP
gp-329	280	7	technology	technology	NOUN
gp-329	280	8	,	,	PUNCT
gp-329	280	9	compatibility	compatibility	NOUN
gp-329	280	10	with	with	ADP
gp-329	280	11	the	the	DET
gp-329	280	12	tax	tax	NOUN
gp-329	280	13	system	system	NOUN
gp-329	280	14	,	,	PUNCT
gp-329	280	15	application	application	NOUN
gp-329	280	16	maturity	maturity	NOUN
gp-329	280	17	,	,	PUNCT
gp-329	280	18	client	client	NOUN
gp-329	280	19	readiness	readiness	NOUN
gp-329	280	20	,	,	PUNCT
gp-329	280	21	and	and	CCONJ
gp-329	280	22	vendor	vendor	NOUN
gp-329	280	23	support	support	NOUN
gp-329	280	24	did	do	AUX
gp-329	280	25	not	not	PART
gp-329	280	26	significantly	significantly	ADV
gp-329	280	27	affect	affect	VERB
gp-329	280	28	this	this	DET
gp-329	280	29	desire	desire	NOUN
gp-329	280	30	.	.	PUNCT
gp-329	281	1	future	future	ADJ
gp-329	281	2	research	research	NOUN
gp-329	281	3	could	could	AUX
gp-329	281	4	explore	explore	VERB
gp-329	281	5	deeper	deeply	ADV
gp-329	281	6	into	into	ADP
gp-329	281	7	the	the	DET
gp-329	281	8	reasons	reason	NOUN
gp-329	281	9	behind	behind	ADP
gp-329	281	10	the	the	DET
gp-329	281	11	insignificant	insignificant	ADJ
gp-329	281	12	impact	impact	NOUN
gp-329	281	13	of	of	ADP
gp-329	281	14	these	these	DET
gp-329	281	15	latter	latter	ADJ
gp-329	281	16	factors	factor	NOUN
gp-329	281	17	and	and	CCONJ
gp-329	281	18	investigate	investigate	VERB
gp-329	281	19	how	how	SCONJ
gp-329	281	20	evolving	evolve	VERB
gp-329	281	21	technological	technological	ADJ
gp-329	281	22	and	and	CCONJ
gp-329	281	23	regulatory	regulatory	ADJ
gp-329	281	24	environments	environment	NOUN
gp-329	281	25	may	may	AUX
gp-329	281	26	alter	alter	VERB
gp-329	281	27	these	these	DET
gp-329	281	28	dynamics	dynamic	NOUN
gp-329	281	29	over	over	ADP
gp-329	281	30	time	time	NOUN
gp-329	281	31	.	.	PUNCT
gp-329	282	1	references	reference	NOUN
gp-329	282	2	abdul	abdul	PROPN
gp-329	282	3	rashid	rashid	PROPN
gp-329	282	4	,	,	PUNCT
gp-329	282	5	s.	s.	PROPN
gp-329	282	6	f.	f.	PROPN
gp-329	282	7	,	,	PUNCT
gp-329	282	8	sanusi	sanusi	PROPN
gp-329	282	9	,	,	PUNCT
gp-329	282	10	s.	s.	PROPN
gp-329	282	11	,	,	PUNCT
gp-329	282	12	&	&	CCONJ
gp-329	282	13	abu	abu	PROPN
gp-329	282	14	hassan	hassan	PROPN
gp-329	282	15	,	,	PUNCT
gp-329	282	16	n.	n.	PROPN
gp-329	282	17	s.	s.	PROPN
gp-329	282	18	(	(	PUNCT
gp-329	282	19	2024	2024	NUM
gp-329	282	20	)	)	PUNCT
gp-329	282	21	.	.	PUNCT
gp-329	283	1	digital	digital	ADJ
gp-329	283	2	transformation	transformation	NOUN
gp-329	283	3	:	:	PUNCT
gp-329	283	4	confronting	confront	VERB
gp-329	283	5	governance	governance	NOUN
gp-329	283	6	,	,	PUNCT
gp-329	283	7	sustainability	sustainability	NOUN
gp-329	283	8	,	,	PUNCT
gp-329	283	9	and	and	CCONJ
gp-329	283	10	taxation	taxation	NOUN
gp-329	283	11	challenges	challenge	NOUN
gp-329	283	12	in	in	ADP
gp-329	283	13	an	an	DET
gp-329	283	14	evolving	evolve	VERB
gp-329	283	15	digital	digital	ADJ
gp-329	283	16	landscape	landscape	NOUN
gp-329	283	17	.	.	PUNCT
gp-329	284	1	in	in	ADP
gp-329	284	2	corporate	corporate	ADJ
gp-329	284	3	governance	governance	NOUN
gp-329	284	4	and	and	CCONJ
gp-329	284	5	sustainability	sustainability	NOUN
gp-329	284	6	:	:	PUNCT
gp-329	284	7	navigating	navigate	VERB
gp-329	284	8	malaysia	malaysia	PROPN
gp-329	284	9	’s	’s	PART
gp-329	284	10	business	business	NOUN
gp-329	284	11	landscape	landscape	NOUN
gp-329	284	12	(	(	PUNCT
gp-329	284	13	hal	hal	PROPN
gp-329	284	14	.	.	PROPN
gp-329	284	15	125–144	125–144	NUM
gp-329	284	16	)	)	PUNCT
gp-329	284	17	.	.	PUNCT
gp-329	285	1	springer	springer	NOUN
gp-329	285	2	.	.	PUNCT
gp-329	286	1	abubakari	abubakari	PROPN
gp-329	286	2	,	,	PUNCT
gp-329	286	3	m.	m.	PROPN
gp-329	286	4	s.	s.	PROPN
gp-329	286	5	,	,	PUNCT
gp-329	286	6	zakaria	zakaria	PROPN
gp-329	286	7	,	,	PUNCT
gp-329	286	8	g.	g.	PROPN
gp-329	286	9	a.	a.	PROPN
gp-329	286	10	n.	n.	PROPN
gp-329	286	11	,	,	PUNCT
gp-329	286	12	dan	dan	PROPN
gp-329	286	13	musa	musa	PROPN
gp-329	286	14	,	,	PUNCT
gp-329	286	15	j.	j.	PROPN
gp-329	286	16	(	(	PUNCT
gp-329	286	17	2024	2024	NUM
gp-329	286	18	)	)	PUNCT
gp-329	286	19	.	.	PUNCT
gp-329	287	1	perceived	perceive	VERB
gp-329	287	2	compatibility	compatibility	NOUN
gp-329	287	3	and	and	CCONJ
gp-329	287	4	students	student	NOUN
gp-329	287	5	’	’	PART
gp-329	287	6	intention	intention	NOUN
gp-329	287	7	to	to	PART
gp-329	287	8	adopt	adopt	VERB
gp-329	287	9	digital	digital	ADJ
gp-329	287	10	technologies	technology	NOUN
gp-329	287	11	in	in	ADP
gp-329	287	12	islamic	islamic	ADJ
gp-329	287	13	education	education	NOUN
gp-329	287	14	institutions	institution	NOUN
gp-329	287	15	.	.	PUNCT
gp-329	288	1	cogent	cogent	ADJ
gp-329	288	2	education	education	NOUN
gp-329	288	3	,	,	PUNCT
gp-329	288	4	11(1	11(1	NUM
gp-329	288	5	)	)	PUNCT
gp-329	288	6	,	,	PUNCT
gp-329	288	7	2430869	2430869	NUM
gp-329	288	8	.	.	PUNCT
gp-329	289	1	adityaksa	adityaksa	PROPN
gp-329	289	2	,	,	PUNCT
gp-329	289	3	r.	r.	PROPN
gp-329	289	4	,	,	PUNCT
gp-329	289	5	dan	dan	PROPN
gp-329	289	6	suyoso	suyoso	PROPN
gp-329	289	7	,	,	PUNCT
gp-329	289	8	a.	a.	PROPN
gp-329	289	9	l.	l.	PROPN
gp-329	289	10	a.	a.	PROPN
gp-329	289	11	(	(	PUNCT
gp-329	289	12	2025	2025	NUM
gp-329	289	13	)	)	PUNCT
gp-329	289	14	.	.	PUNCT
gp-329	290	1	the	the	DET
gp-329	290	2	impact	impact	NOUN
gp-329	290	3	of	of	ADP
gp-329	290	4	ai	ai	ADJ
gp-329	290	5	adoption	adoption	NOUN
gp-329	290	6	on	on	ADP
gp-329	290	7	job	job	NOUN
gp-329	290	8	engagement	engagement	NOUN
gp-329	290	9	and	and	CCONJ
gp-329	290	10	employee	employee	NOUN
gp-329	290	11	trust	trust	NOUN
gp-329	290	12	.	.	PUNCT
gp-329	291	1	golden	golden	ADJ
gp-329	291	2	ratio	ratio	NOUN
gp-329	291	3	of	of	ADP
gp-329	291	4	human	human	ADJ
gp-329	291	5	resource	resource	NOUN
gp-329	291	6	management	management	NOUN
gp-329	291	7	,	,	PUNCT
gp-329	291	8	5(1	5(1	NUM
gp-329	291	9	)	)	PUNCT
gp-329	291	10	,	,	PUNCT
gp-329	291	11	133	133	NUM
gp-329	291	12	-	-	SYM
gp-329	291	13	140	140	NUM
gp-329	291	14	.	.	PUNCT
gp-329	291	15	akel	akel	PROPN
gp-329	291	16	,	,	PUNCT
gp-329	291	17	s.	s.	PROPN
gp-329	291	18	a.	a.	PROPN
gp-329	291	19	a.	a.	PROPN
gp-329	291	20	,	,	PUNCT
gp-329	291	21	dan	dan	PROPN
gp-329	291	22	ibrahim	ibrahim	PROPN
gp-329	291	23	,	,	PUNCT
gp-329	291	24	m.	m.	NOUN
gp-329	291	25	(	(	PUNCT
gp-329	291	26	2020	2020	NUM
gp-329	291	27	)	)	PUNCT
gp-329	291	28	.	.	PUNCT
gp-329	292	1	the	the	DET
gp-329	292	2	factors	factor	NOUN
gp-329	292	3	affecting	affect	VERB
gp-329	292	4	e	e	NOUN
gp-329	292	5	-	-	NOUN
gp-329	292	6	filing	file	VERB
gp-329	292	7	adoption	adoption	NOUN
gp-329	292	8	among	among	ADP
gp-329	292	9	jordanian	jordanian	ADJ
gp-329	292	10	firms	firm	NOUN
gp-329	292	11	:	:	PUNCT
gp-329	292	12	the	the	DET
gp-329	292	13	moderating	moderate	VERB
gp-329	292	14	role	role	NOUN
gp-329	292	15	of	of	ADP
gp-329	292	16	trust	trust	PROPN
gp-329	292	17	.	.	PUNCT
gp-329	293	1	palarch	palarch	PROPN
gp-329	293	2	’s	’s	PART
gp-329	293	3	j.	j.	PROPN
gp-329	293	4	archaeol	archaeol	PROPN
gp-329	293	5	.	.	PUNCT
gp-329	294	1	egypt	egypt	PROPN
gp-329	294	2	/	/	SYM
gp-329	294	3	egyptol	egyptol	NOUN
gp-329	294	4	,	,	PUNCT
gp-329	294	5	17	17	NUM
gp-329	294	6	,	,	PUNCT
gp-329	294	7	14	14	NUM
gp-329	294	8	-	-	SYM
gp-329	294	9	31	31	NUM
gp-329	294	10	.	.	PUNCT
gp-329	295	1	ammanath	ammanath	PROPN
gp-329	295	2	,	,	PUNCT
gp-329	295	3	b.	b.	PROPN
gp-329	295	4	(	(	PUNCT
gp-329	295	5	2022	2022	NUM
gp-329	295	6	)	)	PUNCT
gp-329	295	7	.	.	PUNCT
gp-329	296	1	trustworthy	trustworthy	ADJ
gp-329	296	2	ai	ai	VERB
gp-329	296	3	:	:	PUNCT
gp-329	296	4	a	a	DET
gp-329	296	5	business	business	NOUN
gp-329	296	6	guide	guide	NOUN
gp-329	296	7	for	for	ADP
gp-329	296	8	navigating	navigate	VERB
gp-329	296	9	trust	trust	NOUN
gp-329	296	10	and	and	CCONJ
gp-329	296	11	ethics	ethic	NOUN
gp-329	296	12	in	in	ADP
gp-329	296	13	ai	ai	PROPN
gp-329	296	14	.	.	PUNCT
gp-329	297	1	new	new	PROPN
gp-329	297	2	jersey	jersey	PROPN
gp-329	297	3	:	:	PUNCT
gp-329	297	4	john	john	PROPN
gp-329	297	5	wiley	wiley	PROPN
gp-329	297	6	&	&	CCONJ
gp-329	297	7	sons	son	NOUN
gp-329	297	8	.	.	PUNCT
gp-329	298	1	asni	asni	PROPN
gp-329	298	2	,	,	PUNCT
gp-329	298	3	a.	a.	NOUN
gp-329	298	4	,	,	PUNCT
gp-329	298	5	chairunnisa	chairunnisa	PROPN
gp-329	298	6	,	,	PUNCT
gp-329	298	7	d.	d.	PROPN
gp-329	298	8	,	,	PUNCT
gp-329	298	9	salsabila	salsabila	PROPN
gp-329	298	10	,	,	PUNCT
gp-329	298	11	s.	s.	PROPN
gp-329	298	12	,	,	PUNCT
gp-329	298	13	putri	putri	PROPN
gp-329	298	14	,	,	PUNCT
gp-329	298	15	d.	d.	PROPN
gp-329	298	16	m.	m.	PROPN
gp-329	298	17	,	,	PUNCT
gp-329	298	18	alya	alya	PROPN
gp-329	298	19	,	,	PUNCT
gp-329	298	20	s.	s.	PROPN
gp-329	298	21	,	,	PUNCT
gp-329	298	22	dan	dan	PROPN
gp-329	298	23	ryansyah	ryansyah	PROPN
gp-329	298	24	,	,	PUNCT
gp-329	298	25	m.	m.	NOUN
gp-329	298	26	r.	r.	PROPN
gp-329	298	27	(	(	PUNCT
gp-329	298	28	2025	2025	NUM
gp-329	298	29	)	)	PUNCT
gp-329	298	30	.	.	PUNCT
gp-329	299	1	analisis	analisis	NOUN
gp-329	299	2	gap	gap	NOUN
gp-329	299	3	generasi	generasi	PROPN
gp-329	299	4	:	:	PUNCT
gp-329	299	5	:	:	PUNCT
gp-329	299	6	generasi	generasi	PROPN
gp-329	299	7	milenial	milenial	PROPN
gp-329	299	8	dan	dan	PROPN
gp-329	299	9	generasi	generasi	PROPN
gp-329	299	10	z	z	PROPN
gp-329	299	11	di	di	PROPN
gp-329	299	12	lingkungan	lingkungan	PROPN
gp-329	299	13	kampus	kampus	PROPN
gp-329	299	14	.	.	PUNCT
gp-329	300	1	indonesian	indonesian	PROPN
gp-329	300	2	research	research	PROPN
gp-329	300	3	journal	journal	PROPN
gp-329	300	4	on	on	ADP
gp-329	300	5	education	education	NOUN
gp-329	300	6	,	,	PUNCT
gp-329	300	7	5(1	5(1	NUM
gp-329	300	8	)	)	PUNCT
gp-329	300	9	,	,	PUNCT
gp-329	300	10	374	374	NUM
gp-329	300	11	-	-	SYM
gp-329	300	12	380	380	NUM
gp-329	300	13	.	.	PUNCT
gp-329	301	1	cakrawala	cakrawala	NOUN
gp-329	301	2	.	.	PUNCT
gp-329	302	1	(	(	PUNCT
gp-329	302	2	2023	2023	NUM
gp-329	302	3	)	)	PUNCT
gp-329	302	4	.	.	PUNCT
gp-329	303	1	pengertian	pengertian	PROPN
gp-329	303	2	teknologi	teknologi	PROPN
gp-329	303	3	:	:	PUNCT
gp-329	303	4	jenis	jenis	PROPN
gp-329	303	5	-	-	PUNCT
gp-329	303	6	jenis	jenis	PROPN
gp-329	303	7	dan	dan	PROPN
gp-329	303	8	manfaatnya	manfaatnya	PROPN
gp-329	303	9	bagi	bagi	PROPN
gp-329	303	10	kehidupan	kehidupan	PROPN
gp-329	303	11	manusia	manusia	PROPN
gp-329	303	12	.	.	PUNCT
gp-329	304	1	[	[	X
gp-329	304	2	online	online	X
gp-329	304	3	]	]	X
gp-329	304	4	.	.	PUNCT
gp-329	305	1	https://www.cakrawala.ac.id/berita/teknologiadalah#:~:text=secara%20umum%2c%20pengertian%20teknologi%20adalah,berbagai%20perm	https://www.cakrawala.ac.id/berita/teknologiadalah#:~:text=secara%20umum%2c%20pengertian%20teknologi%20adalah,berbagai%20perm	PROPN
gp-329	305	2	asalahan%20dalam%20kehidupan%20manusia	asalahan%20dalam%20kehidupan%20manusia	PROPN
gp-329	305	3	.	.	PUNCT
gp-329	306	1	[	[	X
gp-329	306	2	22	22	NUM
gp-329	306	3	april	april	PROPN
gp-329	306	4	2025	2025	NUM
gp-329	306	5	]	]	PUNCT
gp-329	306	6	.	.	PUNCT
gp-329	307	1	darussalam	darussalam	PROPN
gp-329	307	2	.	.	PUNCT
gp-329	308	1	(	(	PUNCT
gp-329	308	2	2022	2022	NUM
gp-329	308	3	)	)	PUNCT
gp-329	308	4	.	.	PUNCT
gp-329	309	1	webinar	webinar	PROPN
gp-329	309	2	pke	pke	PROPN
gp-329	309	3	2022	2022	NUM
gp-329	309	4	:	:	PUNCT
gp-329	309	5	penerapan	penerapan	NOUN
gp-329	309	6	ekonomi	ekonomi	PROPN
gp-329	309	7	digital	digital	PROPN
gp-329	309	8	:	:	PUNCT
gp-329	309	9	penguatan	penguatan	PROPN
gp-329	309	10	dan	dan	PROPN
gp-329	309	11	peran	peran	PROPN
gp-329	309	12	konsultan	konsultan	PROPN
gp-329	309	13	pajak	pajak	PROPN
gp-329	309	14	dalam	dalam	PROPN
gp-329	309	15	praktik	praktik	NOUN
gp-329	309	16	.	.	PUNCT
gp-329	310	1	[	[	X
gp-329	310	2	online	online	X
gp-329	310	3	]	]	X
gp-329	310	4	.	.	PUNCT
gp-329	311	1	https://www.youtube.com/watch?v=qf3pwfbodgc	https://www.youtube.com/watch?v=qf3pwfbodgc	PROPN
gp-329	312	1	[	[	X
gp-329	312	2	22	22	NUM
gp-329	312	3	april	april	PROPN
gp-329	312	4	2025	2025	NUM
gp-329	312	5	]	]	PUNCT
gp-329	312	6	.	.	PUNCT
gp-329	313	1	electroneek	electroneek	PROPN
gp-329	313	2	robotics	robotics	PROPN
gp-329	313	3	inc	inc	PROPN
gp-329	313	4	.	.	PROPN
gp-329	313	5	(	(	PUNCT
gp-329	313	6	2021	2021	NUM
gp-329	313	7	)	)	PUNCT
gp-329	313	8	.	.	PUNCT
gp-329	314	1	rpa	rpa	PROPN
gp-329	314	2	in	in	ADP
gp-329	314	3	tax	tax	NOUN
gp-329	314	4	processes	process	NOUN
gp-329	314	5	:	:	PUNCT
gp-329	314	6	what	what	PRON
gp-329	314	7	can	can	AUX
gp-329	314	8	be	be	AUX
gp-329	314	9	automated	automate	VERB
gp-329	314	10	?	?	PUNCT
gp-329	314	11	.	.	PUNCT
gp-329	315	1	[	[	X
gp-329	315	2	online	online	X
gp-329	315	3	]	]	X
gp-329	315	4	.	.	PUNCT
gp-329	316	1	https://electroneek.com/blog/rpa-in-tax-processes-10-use-cases/	https://electroneek.com/blog/rpa-in-tax-processes-10-use-cases/	PROPN
gp-329	317	1	[	[	X
gp-329	317	2	22	22	NUM
gp-329	317	3	april	april	PROPN
gp-329	317	4	2025	2025	NUM
gp-329	317	5	]	]	PUNCT
gp-329	317	6	.	.	PUNCT
gp-329	318	1	fiqram	fiqram	PROPN
gp-329	318	2	,	,	PUNCT
gp-329	318	3	d.	d.	PROPN
gp-329	318	4	(	(	PUNCT
gp-329	318	5	2025	2025	NUM
gp-329	318	6	)	)	PUNCT
gp-329	318	7	.	.	PUNCT
gp-329	319	1	otomatisasi	otomatisasi	PROPN
gp-329	319	2	pajak	pajak	PROPN
gp-329	319	3	di	di	PROPN
gp-329	319	4	era	era	PROPN
gp-329	319	5	digital	digital	PROPN
gp-329	319	6	dengan	dengan	PROPN
gp-329	319	7	coretax	coretax	PROPN
gp-329	319	8	automation	automation	NOUN
gp-329	319	9	.	.	PUNCT
gp-329	320	1	[	[	X
gp-329	320	2	online	online	X
gp-329	320	3	]	]	X
gp-329	320	4	.	.	PUNCT
gp-329	321	1	https://idstar.co.id/otomatisasi-pajak-di-era-digital-dengan-coretax-automation/	https://idstar.co.id/otomatisasi-pajak-di-era-digital-dengan-coretax-automation/	PROPN
gp-329	322	1	[	[	X
gp-329	322	2	22	22	NUM
gp-329	322	3	april	april	PROPN
gp-329	322	4	2025	2025	NUM
gp-329	322	5	]	]	PUNCT
gp-329	322	6	.	.	PUNCT
gp-329	323	1	george	george	PROPN
gp-329	323	2	o.	o.	PROPN
gp-329	323	3	o.	o.	PROPN
gp-329	323	4	,	,	PUNCT
gp-329	323	5	dosumu	dosumu	NOUN
gp-329	323	6	,	,	PUNCT
gp-329	323	7	r.	r.	PROPN
gp-329	323	8	e.	e.	PROPN
gp-329	323	9	,	,	PUNCT
gp-329	323	10	dan	dan	PROPN
gp-329	323	11	makata	makata	PROPN
gp-329	323	12	,	,	PUNCT
gp-329	323	13	c.o	c.o	PROPN
gp-329	323	14	.	.	PROPN
gp-329	323	15	(	(	PUNCT
gp-329	323	16	2024	2024	NUM
gp-329	323	17	)	)	PUNCT
gp-329	323	18	.	.	PUNCT
gp-329	324	1	strategic	strategic	ADJ
gp-329	324	2	vendor	vendor	NOUN
gp-329	324	3	relationship	relationship	NOUN
gp-329	324	4	management	management	NOUN
gp-329	324	5	:	:	PUNCT
gp-329	324	6	a	a	DET
gp-329	324	7	conceptual	conceptual	ADJ
gp-329	324	8	model	model	NOUN
gp-329	324	9	for	for	ADP
gp-329	324	10	building	build	VERB
gp-329	324	11	sustainable	sustainable	ADJ
gp-329	324	12	partnerships	partnership	NOUN
gp-329	324	13	in	in	ADP
gp-329	324	14	competitive	competitive	ADJ
gp-329	324	15	marketing	marketing	NOUN
gp-329	324	16	ecosystems	ecosystem	NOUN
gp-329	324	17	.	.	PUNCT
gp-329	325	1	journal	journal	PROPN
gp-329	325	2	of	of	ADP
gp-329	325	3	frontiers	frontier	NOUN
gp-329	325	4	in	in	ADP
gp-329	325	5	multidisciplinary	multidisciplinary	ADJ
gp-329	325	6	research	research	NOUN
gp-329	325	7	,	,	PUNCT
gp-329	325	8	5(1	5(1	NUM
gp-329	325	9	)	)	PUNCT
gp-329	325	10	,	,	PUNCT
gp-329	325	11	112	112	NUM
gp-329	325	12	-	-	SYM
gp-329	325	13	118	118	NUM
gp-329	325	14	.	.	PUNCT
gp-329	326	1	ghozali	ghozali	PROPN
gp-329	326	2	,	,	PUNCT
gp-329	326	3	i.	i.	PROPN
gp-329	326	4	(	(	PUNCT
gp-329	326	5	2021	2021	NUM
gp-329	326	6	)	)	PUNCT
gp-329	326	7	.	.	PUNCT
gp-329	327	1	aplikasi	aplikasi	PROPN
gp-329	327	2	analisis	analisis	PROPN
gp-329	327	3	multivariate	multivariate	PROPN
gp-329	327	4	dengan	dengan	PROPN
gp-329	327	5	program	program	PROPN
gp-329	327	6	ibm	ibm	PROPN
gp-329	327	7	spss	spss	PROPN
gp-329	327	8	26	26	NUM
gp-329	327	9	edisi	edisi	VERB
gp-329	327	10	10	10	NUM
gp-329	327	11	.	.	PUNCT
gp-329	328	1	semarang	semarang	PROPN
gp-329	328	2	:	:	PUNCT
gp-329	329	1	badan	badan	PROPN
gp-329	329	2	penerbit	penerbit	PROPN
gp-329	329	3	universitas	universita	NOUN
gp-329	329	4	diponegoro	diponegoro	PROPN
gp-329	329	5	.	.	PUNCT
gp-329	330	1	jesica	jesica	PROPN
gp-329	330	2	,	,	PUNCT
gp-329	330	3	j.	j.	PROPN
gp-329	330	4	(	(	PUNCT
gp-329	330	5	2020	2020	NUM
gp-329	330	6	)	)	PUNCT
gp-329	330	7	.	.	PUNCT
gp-329	331	1	analisis	analisis	ADJ
gp-329	331	2	pengaruh	pengaruh	NOUN
gp-329	331	3	persepsi	persepsi	PROPN
gp-329	331	4	kemudahan	kemudahan	PROPN
gp-329	331	5	dan	dan	PROPN
gp-329	331	6	kemanfaatan	kemanfaatan	PROPN
gp-329	331	7	terhadap	terhadap	PROPN
gp-329	331	8	perilaku	perilaku	PROPN
gp-329	331	9	konsumen	konsumen	PROPN
gp-329	331	10	untuk	untuk	PROPN
gp-329	331	11	minat	minat	PROPN
gp-329	331	12	menggunakan	menggunakan	PROPN
gp-329	331	13	dompet	dompet	PROPN
gp-329	331	14	digital	digital	PROPN
gp-329	331	15	(	(	PUNCT
gp-329	331	16	studi	studi	PROPN
gp-329	331	17	pada	pada	PROPN
gp-329	331	18	konsumen	konsumen	PROPN
gp-329	331	19	starbucks	starbucks	PROPN
gp-329	331	20	cabang	cabang	PROPN
gp-329	331	21	gambir	gambir	NOUN
gp-329	331	22	)	)	PUNCT
gp-329	331	23	.	.	PUNCT
gp-329	332	1	[	[	X
gp-329	332	2	online	online	X
gp-329	332	3	]	]	X
gp-329	332	4	.	.	PUNCT
gp-329	333	1	http://repository.stei.ac.id/2373/	http://repository.stei.ac.id/2373/	PROPN
gp-329	334	1	[	[	X
gp-329	334	2	22	22	NUM
gp-329	334	3	april	april	PROPN
gp-329	334	4	2025	2025	NUM
gp-329	334	5	]	]	PUNCT
gp-329	334	6	.	.	PUNCT
gp-329	335	1	kokina	kokina	PROPN
gp-329	335	2	,	,	PUNCT
gp-329	335	3	j.	j.	PROPN
gp-329	335	4	,	,	PUNCT
gp-329	335	5	blanchette	blanchette	PROPN
gp-329	335	6	,	,	PUNCT
gp-329	335	7	s.	s.	PROPN
gp-329	335	8	,	,	PUNCT
gp-329	335	9	davenport	davenport	PROPN
gp-329	335	10	,	,	PUNCT
gp-329	335	11	t.	t.	PROPN
gp-329	335	12	h.	h.	PROPN
gp-329	335	13	,	,	PUNCT
gp-329	335	14	&	&	CCONJ
gp-329	335	15	pachamanova	pachamanova	PROPN
gp-329	335	16	,	,	PUNCT
gp-329	335	17	d.	d.	PROPN
gp-329	335	18	(	(	PUNCT
gp-329	335	19	2025	2025	NUM
gp-329	335	20	)	)	PUNCT
gp-329	335	21	.	.	PUNCT
gp-329	336	1	challenges	challenge	NOUN
gp-329	336	2	and	and	CCONJ
gp-329	336	3	opportunities	opportunity	NOUN
gp-329	336	4	for	for	ADP
gp-329	336	5	artificial	artificial	ADJ
gp-329	336	6	intelligence	intelligence	NOUN
gp-329	336	7	in	in	ADP
gp-329	336	8	auditing	auditing	NOUN
gp-329	336	9	:	:	PUNCT
gp-329	336	10	evidence	evidence	NOUN
gp-329	336	11	from	from	ADP
gp-329	336	12	the	the	DET
gp-329	336	13	field	field	NOUN
gp-329	336	14	.	.	PUNCT
gp-329	337	1	international	international	ADJ
gp-329	337	2	journal	journal	PROPN
gp-329	337	3	of	of	ADP
gp-329	337	4	accounting	accounting	NOUN
gp-329	337	5	information	information	NOUN
gp-329	337	6	systems	system	NOUN
gp-329	337	7	,	,	PUNCT
gp-329	337	8	56	56	NUM
gp-329	337	9	,	,	PUNCT
gp-329	337	10	100734	100734	NUM
gp-329	337	11	.	.	PUNCT
gp-329	338	1	lahann	lahann	PROPN
gp-329	338	2	,	,	PUNCT
gp-329	338	3	j.	j.	PROPN
gp-329	338	4	,	,	PUNCT
gp-329	338	5	scheid	scheid	NOUN
gp-329	338	6	,	,	PUNCT
gp-329	338	7	m.	m.	NOUN
gp-329	338	8	,	,	PUNCT
gp-329	338	9	&	&	CCONJ
gp-329	338	10	fettke	fettke	PROPN
gp-329	338	11	,	,	PUNCT
gp-329	338	12	p.	p.	NOUN
gp-329	338	13	(	(	PUNCT
gp-329	338	14	2019	2019	NUM
gp-329	338	15	)	)	PUNCT
gp-329	338	16	.	.	PUNCT
gp-329	339	1	utilizing	utilize	VERB
gp-329	339	2	machine	machine	NOUN
gp-329	339	3	learning	learn	VERB
gp-329	339	4	techniques	technique	NOUN
gp-329	339	5	to	to	PART
gp-329	339	6	reveal	reveal	VERB
gp-329	339	7	vat	vat	NOUN
gp-329	339	8	compliance	compliance	NOUN
gp-329	339	9	factors	factor	NOUN
gp-329	339	10	that	that	PRON
gp-329	339	11	influence	influence	NOUN
gp-329	339	12	companies	company	NOUN
gp-329	339	13	to	to	PART
gp-329	339	14	implement	implement	VERB
gp-329	339	15	the	the	DET
gp-329	339	16	use	use	NOUN
gp-329	339	17	of	of	ADP
gp-329	339	18	rpa	rpa	PROPN
gp-329	339	19	and	and	CCONJ
gp-329	339	20	ai	ai	VERB
gp-329	339	21	in	in	ADP
gp-329	339	22	tax	tax	NOUN
gp-329	339	23	consulting	consulting	NOUN
gp-329	339	24	service	service	NOUN
gp-329	339	25	companies	company	NOUN
gp-329	339	26	in	in	ADP
gp-329	339	27	indonesia	indonesia	PROPN
gp-329	339	28	1403	1403	NUM
gp-329	339	29	violations	violation	NOUN
gp-329	339	30	in	in	ADP
gp-329	339	31	accounting	accounting	NOUN
gp-329	339	32	data	datum	NOUN
gp-329	339	33	.	.	PUNCT
gp-329	340	1	2019	2019	NUM
gp-329	340	2	ieee	ieee	NOUN
gp-329	340	3	21st	21st	NOUN
gp-329	340	4	conference	conference	NOUN
gp-329	340	5	on	on	ADP
gp-329	340	6	business	business	NOUN
gp-329	340	7	informatics	informatic	NOUN
gp-329	340	8	(	(	PUNCT
gp-329	340	9	cbi	cbi	PROPN
gp-329	340	10	)	)	PUNCT
gp-329	340	11	,	,	PUNCT
gp-329	340	12	1	1	NUM
gp-329	340	13	,	,	PUNCT
gp-329	340	14	1–10	1–10	NOUN
gp-329	340	15	.	.	PUNCT
gp-329	341	1	leroux	leroux	PROPN
gp-329	341	2	,	,	PUNCT
gp-329	341	3	e.	e.	PROPN
gp-329	341	4	,	,	PUNCT
gp-329	341	5	&	&	CCONJ
gp-329	341	6	pupion	pupion	NOUN
gp-329	341	7	,	,	PUNCT
gp-329	341	8	p.	p.	PROPN
gp-329	341	9	c.	c.	PROPN
gp-329	341	10	(	(	PUNCT
gp-329	341	11	2022	2022	NUM
gp-329	341	12	)	)	PUNCT
gp-329	341	13	.	.	PUNCT
gp-329	342	1	smart	smart	ADJ
gp-329	342	2	territories	territory	NOUN
gp-329	342	3	and	and	CCONJ
gp-329	342	4	iot	iot	ADJ
gp-329	342	5	adoption	adoption	NOUN
gp-329	342	6	by	by	ADP
gp-329	342	7	local	local	ADJ
gp-329	342	8	authorities	authority	NOUN
gp-329	342	9	:	:	PUNCT
gp-329	342	10	a	a	DET
gp-329	342	11	question	question	NOUN
gp-329	342	12	of	of	ADP
gp-329	342	13	trust	trust	NOUN
gp-329	342	14	,	,	PUNCT
gp-329	342	15	efficiency	efficiency	NOUN
gp-329	342	16	,	,	PUNCT
gp-329	342	17	and	and	CCONJ
gp-329	342	18	relationship	relationship	NOUN
gp-329	342	19	with	with	ADP
gp-329	342	20	the	the	DET
gp-329	342	21	citizen	citizen	NOUN
gp-329	342	22	-	-	PUNCT
gp-329	342	23	user	user	NOUN
gp-329	342	24	-	-	PUNCT
gp-329	342	25	taxpayer	taxpayer	NOUN
gp-329	342	26	.	.	PUNCT
gp-329	343	1	technological	technological	ADJ
gp-329	343	2	forecasting	forecasting	NOUN
gp-329	343	3	and	and	CCONJ
gp-329	343	4	social	social	ADJ
gp-329	343	5	change	change	NOUN
gp-329	343	6	,	,	PUNCT
gp-329	343	7	174	174	NUM
gp-329	343	8	,	,	PUNCT
gp-329	343	9	121195	121195	NUM
gp-329	343	10	.	.	PUNCT
gp-329	344	1	puspita	puspita	PROPN
gp-329	344	2	,	,	PUNCT
gp-329	344	3	t.	t.	NOUN
gp-329	344	4	(	(	PUNCT
gp-329	344	5	2023	2023	NUM
gp-329	344	6	)	)	PUNCT
gp-329	344	7	.	.	PUNCT
gp-329	345	1	tax	tax	NOUN
gp-329	345	2	planning	planning	NOUN
gp-329	345	3	in	in	ADP
gp-329	345	4	transition	transition	NOUN
gp-329	345	5	:	:	PUNCT
gp-329	345	6	evaluating	evaluate	VERB
gp-329	345	7	the	the	DET
gp-329	345	8	impact	impact	NOUN
gp-329	345	9	of	of	ADP
gp-329	345	10	evolving	evolve	VERB
gp-329	345	11	legislation	legislation	NOUN
gp-329	345	12	on	on	ADP
gp-329	345	13	financial	financial	ADJ
gp-329	345	14	strategies	strategy	NOUN
gp-329	345	15	.	.	PUNCT
gp-329	346	1	advances	advance	NOUN
gp-329	346	2	in	in	ADP
gp-329	346	3	taxation	taxation	NOUN
gp-329	346	4	research	research	NOUN
gp-329	346	5	,	,	PUNCT
gp-329	346	6	1(3	1(3	NUM
gp-329	346	7	)	)	PUNCT
gp-329	346	8	,	,	PUNCT
gp-329	346	9	136–146	136–146	NUM
gp-329	346	10	.	.	PUNCT
gp-329	347	1	vishnevsky	vishnevsky	PROPN
gp-329	347	2	,	,	PUNCT
gp-329	347	3	v.	v.	PROPN
gp-329	347	4	p.	p.	PROPN
gp-329	347	5	,	,	PUNCT
gp-329	347	6	&	&	CCONJ
gp-329	347	7	chekina	chekina	PROPN
gp-329	347	8	,	,	PUNCT
gp-329	347	9	v.	v.	PROPN
gp-329	347	10	d.	d.	PROPN
gp-329	347	11	(	(	PUNCT
gp-329	347	12	2018	2018	NUM
gp-329	347	13	)	)	PUNCT
gp-329	347	14	.	.	PUNCT
gp-329	348	1	robot	robot	NOUN
gp-329	348	2	vs.	vs.	ADP
gp-329	348	3	tax	tax	NOUN
gp-329	348	4	inspector	inspector	NOUN
gp-329	348	5	or	or	CCONJ
gp-329	348	6	how	how	SCONJ
gp-329	348	7	the	the	DET
gp-329	348	8	fourth	fourth	ADJ
gp-329	348	9	industrial	industrial	ADJ
gp-329	348	10	revolution	revolution	NOUN
gp-329	348	11	will	will	AUX
gp-329	348	12	change	change	VERB
gp-329	348	13	the	the	DET
gp-329	348	14	tax	tax	NOUN
gp-329	348	15	system	system	NOUN
gp-329	348	16	:	:	PUNCT
gp-329	348	17	a	a	DET
gp-329	348	18	review	review	NOUN
gp-329	348	19	of	of	ADP
gp-329	348	20	problems	problem	NOUN
gp-329	348	21	and	and	CCONJ
gp-329	348	22	solutions	solution	NOUN
gp-329	348	23	.	.	PUNCT
gp-329	349	1	journal	journal	NOUN
gp-329	349	2	of	of	ADP
gp-329	349	3	tax	tax	NOUN
gp-329	349	4	reform	reform	NOUN
gp-329	349	5	.	.	PUNCT
gp-329	350	1	2018	2018	NUM
gp-329	350	2	.	.	PUNCT
gp-329	351	1	т	т	X
gp-329	351	2	.	.	NOUN
gp-329	351	3	4	4	NUM
gp-329	351	4	.	.	NUM
gp-329	351	5	№	№	ADJ
gp-329	351	6	1	1	NUM
gp-329	351	7	,	,	PUNCT
gp-329	351	8	4(1	4(1	NOUN
gp-329	351	9	)	)	PUNCT
gp-329	351	10	,	,	PUNCT
gp-329	351	11	6–26	6–26	NOUN
gp-329	351	12	.	.	PUNCT
gp-329	352	1	copyright	copyright	NOUN
gp-329	352	2	holders	holder	NOUN
gp-329	352	3	:	:	PUNCT
gp-329	352	4	stephani	stephani	PROPN
gp-329	352	5	marvita	marvita	PROPN
gp-329	352	6	dwi	dwi	PROPN
gp-329	352	7	alindy	alindy	NOUN
gp-329	352	8	(	(	PUNCT
gp-329	352	9	2025	2025	NUM
gp-329	352	10	)	)	PUNCT
gp-329	352	11	first	first	ADJ
gp-329	352	12	publication	publication	NOUN
gp-329	352	13	right	right	NOUN
gp-329	352	14	:	:	PUNCT
gp-329	352	15	ajemb	ajemb	PROPN
gp-329	352	16	–	–	PUNCT
gp-329	352	17	american	american	ADJ
gp-329	352	18	journal	journal	PROPN
gp-329	352	19	of	of	ADP
gp-329	352	20	economic	economic	ADJ
gp-329	352	21	and	and	CCONJ
gp-329	352	22	management	management	NOUN
gp-329	352	23	business	business	NOUN