id	sid	tid	token	lemma	pos
easat-1021	1	1	edelweiss	edelweiss	PROPN
easat-1021	1	2	applied	apply	VERB
easat-1021	1	3	science	science	NOUN
easat-1021	1	4	and	and	CCONJ
easat-1021	1	5	technology	technology	NOUN
easat-1021	1	6	issn	issn	PROPN
easat-1021	1	7	:	:	PUNCT
easat-1021	1	8	2576	2576	NUM
easat-1021	1	9	-	-	SYM
easat-1021	1	10	8484	8484	NUM
easat-1021	1	11	vol	vol	NOUN
easat-1021	1	12	.	.	PROPN
easat-1021	1	13	8	8	NUM
easat-1021	1	14	,	,	PUNCT
easat-1021	1	15	no	no	INTJ
easat-1021	1	16	.	.	NOUN
easat-1021	1	17	4	4	NUM
easat-1021	1	18	,	,	PUNCT
easat-1021	1	19	345	345	NUM
easat-1021	1	20	-	-	SYM
easat-1021	1	21	357	357	NUM
easat-1021	1	22	2024	2024	NUM
easat-1021	1	23	publisher	publisher	NOUN
easat-1021	1	24	:	:	PUNCT
easat-1021	1	25	learning	learn	VERB
easat-1021	1	26	gate	gate	NOUN
easat-1021	1	27	doi	doi	PROPN
easat-1021	1	28	:	:	PUNCT
easat-1021	1	29	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	1	30	©	©	ADP
easat-1021	1	31	2024	2024	NUM
easat-1021	1	32	by	by	ADP
easat-1021	1	33	the	the	DET
easat-1021	1	34	authors	author	NOUN
easat-1021	1	35	;	;	PUNCT
easat-1021	1	36	licensee	licensee	PROPN
easat-1021	1	37	learning	learning	NOUN
easat-1021	1	38	gate	gate	NOUN
easat-1021	1	39	©	©	PROPN
easat-1021	1	40	2024	2024	NUM
easat-1021	1	41	by	by	ADP
easat-1021	1	42	the	the	DET
easat-1021	1	43	authors	author	NOUN
easat-1021	1	44	;	;	PUNCT
easat-1021	1	45	licensee	licensee	PROPN
easat-1021	1	46	learning	learning	NOUN
easat-1021	1	47	gate	gate	NOUN
easat-1021	1	48	history	history	NOUN
easat-1021	1	49	:	:	PUNCT
easat-1021	1	50	received	receive	VERB
easat-1021	1	51	:	:	PUNCT
easat-1021	1	52	20	20	NUM
easat-1021	1	53	september	september	PROPN
easat-1021	1	54	2023	2023	NUM
easat-1021	1	55	;	;	PUNCT
easat-1021	1	56	revised	revise	VERB
easat-1021	1	57	:	:	PUNCT
easat-1021	1	58	18	18	NUM
easat-1021	1	59	april	april	PROPN
easat-1021	1	60	2024	2024	NUM
easat-1021	1	61	;	;	PUNCT
easat-1021	1	62	accepted	accept	VERB
easat-1021	1	63	:	:	PUNCT
easat-1021	1	64	3	3	NUM
easat-1021	1	65	may	may	PROPN
easat-1021	1	66	2024	2024	NUM
easat-1021	1	67	;	;	PUNCT
easat-1021	1	68	published	publish	VERB
easat-1021	1	69	:	:	PUNCT
easat-1021	1	70	27	27	NUM
easat-1021	1	71	june	june	PROPN
easat-1021	1	72	2024	2024	NUM
easat-1021	1	73	*	*	PUNCT
easat-1021	1	74	correspondence	correspondence	NOUN
easat-1021	1	75	:	:	PUNCT
easat-1021	1	76	citra.sukmadilaga@unpad.ac.id	citra.sukmadilaga@unpad.ac.id	NUM
easat-1021	1	77	factors	factor	NOUN
easat-1021	1	78	that	that	PRON
easat-1021	1	79	affect	affect	VERB
easat-1021	1	80	a	a	DET
easat-1021	1	81	better	well	ADJ
easat-1021	1	82	fiscally	fiscally	ADV
easat-1021	1	83	autonomous	autonomous	ADJ
easat-1021	1	84	government	government	NOUN
easat-1021	1	85	:	:	PUNCT
easat-1021	1	86	evidence	evidence	NOUN
easat-1021	1	87	from	from	ADP
easat-1021	1	88	an	an	DET
easat-1021	1	89	indonesian	indonesian	ADJ
easat-1021	1	90	newly	newly	ADV
easat-1021	1	91	autonomous	autonomous	ADJ
easat-1021	1	92	region	region	NOUN
easat-1021	1	93	citra	citra	PROPN
easat-1021	1	94	sukmadilaga1	sukmadilaga1	PROPN
easat-1021	1	95	*	*	PROPN
easat-1021	1	96	,	,	PUNCT
easat-1021	1	97	muhamad	muhamad	PROPN
easat-1021	1	98	andri	andri	PROPN
easat-1021	1	99	arif	arif	PROPN
easat-1021	1	100	pramanda1	pramanda1	PROPN
easat-1021	1	101	,	,	PUNCT
easat-1021	1	102	winwin	winwin	PROPN
easat-1021	1	103	yadiati1	yadiati1	NOUN
easat-1021	1	104	,	,	PUNCT
easat-1021	1	105	devianti	devianti	ADJ
easat-1021	1	106	yunita1	yunita1	NOUN
easat-1021	1	107	1faculty	1faculty	NUM
easat-1021	1	108	of	of	ADP
easat-1021	1	109	economics	economic	NOUN
easat-1021	1	110	and	and	CCONJ
easat-1021	1	111	business	business	NOUN
easat-1021	1	112	,	,	PUNCT
easat-1021	1	113	universitas	universita	NOUN
easat-1021	1	114	padjadjaran	padjadjaran	NOUN
easat-1021	1	115	,	,	PUNCT
easat-1021	1	116	indonesia	indonesia	PROPN
easat-1021	1	117	;	;	PUNCT
easat-1021	1	118	citra.sukmadilaga@unpad.ac.id	citra.sukmadilaga@unpad.ac.id	NUM
easat-1021	1	119	(	(	PUNCT
easat-1021	1	120	c.s	c.s	PROPN
easat-1021	1	121	.	.	PROPN
easat-1021	1	122	)	)	PUNCT
easat-1021	1	123	;	;	PUNCT
easat-1021	1	124	muhamad21070@mail.unpad.ac.id	muhamad21070@mail.unpad.ac.id	NOUN
easat-1021	1	125	(	(	PUNCT
easat-1021	1	126	m.a.a.p	m.a.a.p	PROPN
easat-1021	1	127	.	.	PROPN
easat-1021	1	128	)	)	PUNCT
easat-1021	1	129	;	;	PUNCT
easat-1021	1	130	winwin.yadiati@unpad.ac.id	winwin.yadiati@unpad.ac.id	NUM
easat-1021	1	131	(	(	PUNCT
easat-1021	1	132	w.y	w.y	PROPN
easat-1021	1	133	.	.	PROPN
easat-1021	1	134	)	)	PUNCT
easat-1021	1	135	;	;	PUNCT
easat-1021	1	136	devianti.yunita@unpad.ac.id	devianti.yunita@unpad.ac.id	NUM
easat-1021	1	137	(	(	PUNCT
easat-1021	1	138	d.y	d.y	PROPN
easat-1021	1	139	.	.	PUNCT
easat-1021	1	140	)	)	PUNCT
easat-1021	1	141	.	.	PUNCT
easat-1021	2	1	abstract	abstract	ADV
easat-1021	2	2	:	:	PUNCT
easat-1021	2	3	this	this	DET
easat-1021	2	4	study	study	NOUN
easat-1021	2	5	aims	aim	VERB
easat-1021	2	6	to	to	PART
easat-1021	2	7	investigate	investigate	VERB
easat-1021	2	8	the	the	DET
easat-1021	2	9	influence	influence	NOUN
easat-1021	2	10	of	of	ADP
easat-1021	2	11	fiscal	fiscal	ADJ
easat-1021	2	12	decentralization	decentralization	NOUN
easat-1021	2	13	and	and	CCONJ
easat-1021	2	14	socio	socio	NOUN
easat-1021	2	15	-	-	PUNCT
easat-1021	2	16	economic	economic	ADJ
easat-1021	2	17	determinants	determinant	NOUN
easat-1021	2	18	on	on	ADP
easat-1021	2	19	fiscal	fiscal	ADJ
easat-1021	2	20	autonomy	autonomy	NOUN
easat-1021	2	21	,	,	PUNCT
easat-1021	2	22	taking	take	VERB
easat-1021	2	23	into	into	ADP
easat-1021	2	24	account	account	NOUN
easat-1021	2	25	anti	anti	ADJ
easat-1021	2	26	-	-	ADJ
easat-1021	2	27	corruption	corruption	ADJ
easat-1021	2	28	efforts	effort	NOUN
easat-1021	2	29	as	as	ADP
easat-1021	2	30	a	a	DET
easat-1021	2	31	moderating	moderate	VERB
easat-1021	2	32	variable	variable	NOUN
easat-1021	2	33	.	.	PUNCT
easat-1021	3	1	this	this	DET
easat-1021	3	2	study	study	NOUN
easat-1021	3	3	uses	use	VERB
easat-1021	3	4	a	a	DET
easat-1021	3	5	dataset	dataset	NOUN
easat-1021	3	6	that	that	SCONJ
easat-1021	3	7	spans	span	VERB
easat-1021	3	8	5	5	NUM
easat-1021	3	9	years	year	NOUN
easat-1021	3	10	and	and	CCONJ
easat-1021	3	11	focuses	focus	VERB
easat-1021	3	12	specifically	specifically	ADV
easat-1021	3	13	on	on	ADP
easat-1021	3	14	74	74	NUM
easat-1021	3	15	recently	recently	ADV
easat-1021	3	16	established	establish	VERB
easat-1021	3	17	autonomous	autonomous	ADJ
easat-1021	3	18	regions	region	NOUN
easat-1021	3	19	in	in	ADP
easat-1021	3	20	indonesia	indonesia	PROPN
easat-1021	3	21	after	after	ADP
easat-1021	3	22	the	the	DET
easat-1021	3	23	year	year	NOUN
easat-1021	3	24	2004	2004	NUM
easat-1021	3	25	.	.	PUNCT
easat-1021	4	1	this	this	DET
easat-1021	4	2	study	study	NOUN
easat-1021	4	3	shows	show	VERB
easat-1021	4	4	that	that	SCONJ
easat-1021	4	5	the	the	DET
easat-1021	4	6	factors	factor	NOUN
easat-1021	4	7	that	that	PRON
easat-1021	4	8	indicate	indicate	VERB
easat-1021	4	9	fiscal	fiscal	ADJ
easat-1021	4	10	decentralization	decentralization	NOUN
easat-1021	4	11	,	,	PUNCT
easat-1021	4	12	such	such	ADJ
easat-1021	4	13	as	as	ADP
easat-1021	4	14	locally	locally	ADV
easat-1021	4	15	created	create	VERB
easat-1021	4	16	sources	source	NOUN
easat-1021	4	17	of	of	ADP
easat-1021	4	18	funds	fund	NOUN
easat-1021	4	19	and	and	CCONJ
easat-1021	4	20	means	mean	NOUN
easat-1021	4	21	of	of	ADP
easat-1021	4	22	profit	profit	NOUN
easat-1021	4	23	sharing	sharing	NOUN
easat-1021	4	24	,	,	PUNCT
easat-1021	4	25	have	have	VERB
easat-1021	4	26	a	a	DET
easat-1021	4	27	favorable	favorable	ADJ
easat-1021	4	28	and	and	CCONJ
easat-1021	4	29	significant	significant	ADJ
easat-1021	4	30	influence	influence	NOUN
easat-1021	4	31	on	on	ADP
easat-1021	4	32	fiscal	fiscal	ADJ
easat-1021	4	33	autonomy	autonomy	NOUN
easat-1021	4	34	.	.	PUNCT
easat-1021	5	1	in	in	ADP
easat-1021	5	2	contrast	contrast	NOUN
easat-1021	5	3	,	,	PUNCT
easat-1021	5	4	total	total	ADJ
easat-1021	5	5	allocated	allocate	VERB
easat-1021	5	6	funds	fund	NOUN
easat-1021	5	7	have	have	VERB
easat-1021	5	8	a	a	DET
easat-1021	5	9	detrimental	detrimental	ADJ
easat-1021	5	10	and	and	CCONJ
easat-1021	5	11	significant	significant	ADJ
easat-1021	5	12	impact	impact	NOUN
easat-1021	5	13	,	,	PUNCT
easat-1021	5	14	but	but	CCONJ
easat-1021	5	15	the	the	DET
easat-1021	5	16	special	special	ADJ
easat-1021	5	17	fund	fund	NOUN
easat-1021	5	18	has	have	VERB
easat-1021	5	19	a	a	DET
easat-1021	5	20	negligible	negligible	ADJ
easat-1021	5	21	impact	impact	NOUN
easat-1021	5	22	on	on	ADP
easat-1021	5	23	fiscal	fiscal	ADJ
easat-1021	5	24	autonomy	autonomy	NOUN
easat-1021	5	25	.	.	PUNCT
easat-1021	6	1	this	this	DET
easat-1021	6	2	study	study	NOUN
easat-1021	6	3	shows	show	VERB
easat-1021	6	4	a	a	DET
easat-1021	6	5	strong	strong	ADJ
easat-1021	6	6	and	and	CCONJ
easat-1021	6	7	statistically	statistically	ADV
easat-1021	6	8	significant	significant	ADJ
easat-1021	6	9	correlation	correlation	NOUN
easat-1021	6	10	between	between	ADP
easat-1021	6	11	local	local	ADJ
easat-1021	6	12	investment	investment	NOUN
easat-1021	6	13	and	and	CCONJ
easat-1021	6	14	fiscal	fiscal	ADJ
easat-1021	6	15	autonomy	autonomy	NOUN
easat-1021	6	16	when	when	SCONJ
easat-1021	6	17	socio	socio	NOUN
easat-1021	6	18	-	-	PUNCT
easat-1021	6	19	economic	economic	ADJ
easat-1021	6	20	aspects	aspect	NOUN
easat-1021	6	21	are	be	AUX
easat-1021	6	22	taken	take	VERB
easat-1021	6	23	into	into	ADP
easat-1021	6	24	account	account	NOUN
easat-1021	6	25	.	.	PUNCT
easat-1021	7	1	however	however	ADV
easat-1021	7	2	,	,	PUNCT
easat-1021	7	3	the	the	DET
easat-1021	7	4	analysis	analysis	NOUN
easat-1021	7	5	showed	show	VERB
easat-1021	7	6	that	that	SCONJ
easat-1021	7	7	inward	inward	ADJ
easat-1021	7	8	investment	investment	NOUN
easat-1021	7	9	has	have	VERB
easat-1021	7	10	an	an	DET
easat-1021	7	11	unfavorable	unfavorable	ADJ
easat-1021	7	12	impact	impact	NOUN
easat-1021	7	13	that	that	PRON
easat-1021	7	14	is	be	AUX
easat-1021	7	15	not	not	PART
easat-1021	7	16	statistically	statistically	ADV
easat-1021	7	17	significant	significant	ADJ
easat-1021	7	18	.	.	PUNCT
easat-1021	8	1	furthermore	furthermore	ADV
easat-1021	8	2	,	,	PUNCT
easat-1021	8	3	this	this	DET
easat-1021	8	4	study	study	NOUN
easat-1021	8	5	shows	show	VERB
easat-1021	8	6	that	that	SCONJ
easat-1021	8	7	anti	anti	ADJ
easat-1021	8	8	-	-	NOUN
easat-1021	8	9	corruption	corruption	NOUN
easat-1021	8	10	,	,	PUNCT
easat-1021	8	11	when	when	SCONJ
easat-1021	8	12	treated	treat	VERB
easat-1021	8	13	as	as	ADP
easat-1021	8	14	a	a	DET
easat-1021	8	15	separate	separate	ADJ
easat-1021	8	16	factor	factor	NOUN
easat-1021	8	17	,	,	PUNCT
easat-1021	8	18	has	have	VERB
easat-1021	8	19	a	a	DET
easat-1021	8	20	favorable	favorable	ADJ
easat-1021	8	21	and	and	CCONJ
easat-1021	8	22	notable	notable	ADJ
easat-1021	8	23	influence	influence	NOUN
easat-1021	8	24	.	.	PUNCT
easat-1021	9	1	furthermore	furthermore	ADV
easat-1021	9	2	,	,	PUNCT
easat-1021	9	3	when	when	SCONJ
easat-1021	9	4	used	use	VERB
easat-1021	9	5	as	as	ADP
easat-1021	9	6	a	a	DET
easat-1021	9	7	moderating	moderate	VERB
easat-1021	9	8	variable	variable	NOUN
easat-1021	9	9	,	,	PUNCT
easat-1021	9	10	it	it	PRON
easat-1021	9	11	can	can	AUX
easat-1021	9	12	serve	serve	VERB
easat-1021	9	13	as	as	ADP
easat-1021	9	14	a	a	DET
easat-1021	9	15	quasi	quasi	NOUN
easat-1021	9	16	-	-	NOUN
easat-1021	9	17	moderator	moderator	NOUN
easat-1021	9	18	for	for	ADP
easat-1021	9	19	the	the	DET
easat-1021	9	20	relationship	relationship	NOUN
easat-1021	9	21	between	between	ADP
easat-1021	9	22	each	each	PRON
easat-1021	9	23	of	of	ADP
easat-1021	9	24	the	the	DET
easat-1021	9	25	independent	independent	ADJ
easat-1021	9	26	variables	variable	NOUN
easat-1021	9	27	and	and	CCONJ
easat-1021	9	28	fiscal	fiscal	ADJ
easat-1021	9	29	autonomy	autonomy	NOUN
easat-1021	9	30	,	,	PUNCT
easat-1021	9	31	which	which	PRON
easat-1021	9	32	acts	act	VERB
easat-1021	9	33	as	as	ADP
easat-1021	9	34	the	the	DET
easat-1021	9	35	dependent	dependent	ADJ
easat-1021	9	36	variable	variable	NOUN
easat-1021	9	37	.	.	PUNCT
easat-1021	10	1	his	his	PRON
easat-1021	10	2	study	study	NOUN
easat-1021	10	3	contributes	contribute	VERB
easat-1021	10	4	to	to	ADP
easat-1021	10	5	the	the	DET
easat-1021	10	6	existing	exist	VERB
easat-1021	10	7	body	body	NOUN
easat-1021	10	8	of	of	ADP
easat-1021	10	9	knowledge	knowledge	NOUN
easat-1021	10	10	on	on	ADP
easat-1021	10	11	fiscal	fiscal	ADJ
easat-1021	10	12	decentralization	decentralization	NOUN
easat-1021	10	13	by	by	ADP
easat-1021	10	14	providing	provide	VERB
easat-1021	10	15	a	a	DET
easat-1021	10	16	more	more	ADV
easat-1021	10	17	comprehensive	comprehensive	ADJ
easat-1021	10	18	understanding	understanding	NOUN
easat-1021	10	19	of	of	ADP
easat-1021	10	20	its	its	PRON
easat-1021	10	21	influence	influence	NOUN
easat-1021	10	22	on	on	ADP
easat-1021	10	23	fiscal	fiscal	ADJ
easat-1021	10	24	autonomy	autonomy	NOUN
easat-1021	10	25	.	.	PUNCT
easat-1021	11	1	keywords	keyword	NOUN
easat-1021	11	2	:	:	PUNCT
easat-1021	11	3	anti	anti	ADJ
easat-1021	11	4	-	-	NOUN
easat-1021	11	5	corruption	corruption	ADJ
easat-1021	11	6	,	,	PUNCT
easat-1021	11	7	fiscal	fiscal	ADJ
easat-1021	11	8	autonomy	autonomy	NOUN
easat-1021	11	9	,	,	PUNCT
easat-1021	11	10	fiscal	fiscal	ADJ
easat-1021	11	11	decentralization	decentralization	NOUN
easat-1021	11	12	,	,	PUNCT
easat-1021	11	13	socio	socio	NOUN
easat-1021	11	14	-	-	PUNCT
easat-1021	11	15	economic	economic	ADJ
easat-1021	11	16	.	.	PUNCT
easat-1021	12	1	1	1	X
easat-1021	12	2	.	.	X
easat-1021	12	3	introduction	introduction	NOUN
easat-1021	12	4	towards	towards	ADP
easat-1021	12	5	the	the	DET
easat-1021	12	6	end	end	NOUN
easat-1021	12	7	of	of	ADP
easat-1021	12	8	the	the	DET
easat-1021	12	9	20th	20th	ADJ
easat-1021	12	10	century	century	NOUN
easat-1021	12	11	,	,	PUNCT
easat-1021	12	12	governments	government	NOUN
easat-1021	12	13	around	around	ADP
easat-1021	12	14	the	the	DET
easat-1021	12	15	world	world	NOUN
easat-1021	12	16	changed	change	VERB
easat-1021	12	17	the	the	DET
easat-1021	12	18	way	way	NOUN
easat-1021	12	19	they	they	PRON
easat-1021	12	20	governed	govern	VERB
easat-1021	12	21	their	their	PRON
easat-1021	12	22	countries	country	NOUN
easat-1021	12	23	,	,	PUNCT
easat-1021	12	24	from	from	ADP
easat-1021	12	25	centralization	centralization	NOUN
easat-1021	12	26	to	to	ADP
easat-1021	12	27	decentralization	decentralization	NOUN
easat-1021	12	28	[	[	X
easat-1021	12	29	1	1	NUM
easat-1021	12	30	]	]	PUNCT
easat-1021	12	31	.	.	PUNCT
easat-1021	13	1	this	this	DET
easat-1021	13	2	phenomenon	phenomenon	NOUN
easat-1021	13	3	is	be	AUX
easat-1021	13	4	known	know	VERB
easat-1021	13	5	as	as	ADP
easat-1021	13	6	decentralization	decentralization	NOUN
easat-1021	13	7	,	,	PUNCT
easat-1021	13	8	where	where	SCONJ
easat-1021	13	9	authorities	authority	NOUN
easat-1021	13	10	from	from	ADP
easat-1021	13	11	the	the	DET
easat-1021	13	12	central	central	ADJ
easat-1021	13	13	government	government	NOUN
easat-1021	13	14	are	be	AUX
easat-1021	13	15	devolved	devolve	VERB
easat-1021	13	16	to	to	ADP
easat-1021	13	17	the	the	DET
easat-1021	13	18	lower	low	ADJ
easat-1021	13	19	level	level	NOUN
easat-1021	13	20	of	of	ADP
easat-1021	13	21	government	government	NOUN
easat-1021	13	22	[	[	X
easat-1021	13	23	2	2	NUM
easat-1021	13	24	]	]	PUNCT
easat-1021	13	25	.	.	PUNCT
easat-1021	14	1	from	from	ADP
easat-1021	14	2	a	a	DET
easat-1021	14	3	broader	broad	ADJ
easat-1021	14	4	perspective	perspective	NOUN
easat-1021	14	5	,	,	PUNCT
easat-1021	14	6	decentralization	decentralization	NOUN
easat-1021	14	7	is	be	AUX
easat-1021	14	8	divided	divide	VERB
easat-1021	14	9	into	into	ADP
easat-1021	14	10	three	three	NUM
easat-1021	14	11	types	type	NOUN
easat-1021	14	12	:	:	PUNCT
easat-1021	14	13	delegation	delegation	NOUN
easat-1021	14	14	,	,	PUNCT
easat-1021	14	15	devolution	devolution	NOUN
easat-1021	14	16	,	,	PUNCT
easat-1021	14	17	and	and	CCONJ
easat-1021	14	18	de	de	NOUN
easat-1021	14	19	-	-	NOUN
easat-1021	14	20	concentration	concentration	NOUN
easat-1021	15	1	[	[	X
easat-1021	15	2	3	3	NUM
easat-1021	15	3	]	]	PUNCT
easat-1021	15	4	.	.	PUNCT
easat-1021	16	1	devolution	devolution	NOUN
easat-1021	16	2	,	,	PUNCT
easat-1021	16	3	defined	define	VERB
easat-1021	16	4	as	as	ADP
easat-1021	16	5	limiting	limit	VERB
easat-1021	16	6	the	the	DET
easat-1021	16	7	size	size	NOUN
easat-1021	16	8	of	of	ADP
easat-1021	16	9	government	government	NOUN
easat-1021	16	10	territory	territory	NOUN
easat-1021	16	11	and	and	CCONJ
easat-1021	16	12	forming	form	VERB
easat-1021	16	13	a	a	DET
easat-1021	16	14	new	new	ADJ
easat-1021	16	15	government	government	NOUN
easat-1021	16	16	under	under	ADP
easat-1021	16	17	the	the	DET
easat-1021	16	18	existing	exist	VERB
easat-1021	16	19	government	government	NOUN
easat-1021	16	20	,	,	PUNCT
easat-1021	16	21	is	be	AUX
easat-1021	16	22	the	the	DET
easat-1021	16	23	focus	focus	NOUN
easat-1021	16	24	of	of	ADP
easat-1021	16	25	this	this	DET
easat-1021	16	26	study	study	NOUN
easat-1021	16	27	[	[	X
easat-1021	16	28	1	1	NUM
easat-1021	16	29	]	]	PUNCT
easat-1021	16	30	.	.	PUNCT
easat-1021	17	1	furthermore	furthermore	ADV
easat-1021	17	2	,	,	PUNCT
easat-1021	17	3	devolution	devolution	NOUN
easat-1021	17	4	can	can	AUX
easat-1021	17	5	be	be	AUX
easat-1021	17	6	divided	divide	VERB
easat-1021	17	7	into	into	ADP
easat-1021	17	8	two	two	NUM
easat-1021	17	9	categories	category	NOUN
easat-1021	17	10	:	:	PUNCT
easat-1021	17	11	amalgamation	amalgamation	NOUN
easat-1021	17	12	and	and	CCONJ
easat-1021	17	13	proliferation	proliferation	NOUN
easat-1021	17	14	.	.	PUNCT
easat-1021	18	1	amalgamation	amalgamation	NOUN
easat-1021	18	2	refers	refer	VERB
easat-1021	18	3	to	to	ADP
easat-1021	18	4	combining	combine	VERB
easat-1021	18	5	or	or	CCONJ
easat-1021	18	6	uniting	unite	VERB
easat-1021	18	7	multiple	multiple	ADJ
easat-1021	18	8	elements	element	NOUN
easat-1021	18	9	,	,	PUNCT
easat-1021	18	10	units	unit	NOUN
easat-1021	18	11	,	,	PUNCT
easat-1021	18	12	or	or	CCONJ
easat-1021	18	13	components	component	NOUN
easat-1021	18	14	into	into	ADP
easat-1021	18	15	a	a	DET
easat-1021	18	16	single	single	ADJ
easat-1021	18	17	,	,	PUNCT
easat-1021	18	18	unified	unified	ADJ
easat-1021	18	19	whole	whole	NOUN
easat-1021	18	20	,	,	PUNCT
easat-1021	18	21	while	while	SCONJ
easat-1021	18	22	proliferation	proliferation	NOUN
easat-1021	18	23	is	be	AUX
easat-1021	18	24	the	the	DET
easat-1021	18	25	opposite	opposite	ADJ
easat-1021	18	26	[	[	X
easat-1021	18	27	4	4	NUM
easat-1021	18	28	]	]	PUNCT
easat-1021	18	29	.	.	PUNCT
easat-1021	19	1	both	both	DET
easat-1021	19	2	amalgamation	amalgamation	NOUN
easat-1021	19	3	and	and	CCONJ
easat-1021	19	4	proliferation	proliferation	NOUN
easat-1021	19	5	policies	policy	NOUN
easat-1021	19	6	establish	establish	VERB
easat-1021	19	7	a	a	DET
easat-1021	19	8	new	new	ADJ
easat-1021	19	9	autonomous	autonomous	ADJ
easat-1021	19	10	region	region	NOUN
easat-1021	19	11	(	(	PUNCT
easat-1021	19	12	nar	nar	NOUN
easat-1021	19	13	)	)	PUNCT
easat-1021	19	14	with	with	ADP
easat-1021	19	15	a	a	DET
easat-1021	19	16	specific	specific	ADJ
easat-1021	19	17	territory	territory	NOUN
easat-1021	19	18	and	and	CCONJ
easat-1021	19	19	a	a	DET
easat-1021	19	20	set	set	NOUN
easat-1021	19	21	of	of	ADP
easat-1021	19	22	powers	power	NOUN
easat-1021	19	23	to	to	PART
easat-1021	19	24	function	function	VERB
easat-1021	19	25	as	as	ADP
easat-1021	19	26	a	a	DET
easat-1021	19	27	new	new	ADJ
easat-1021	19	28	government	government	NOUN
easat-1021	19	29	.	.	PUNCT
easat-1021	20	1	chalil	chalil	PROPN
easat-1021	21	1	[	[	X
easat-1021	21	2	5	5	X
easat-1021	21	3	]	]	PUNCT
easat-1021	21	4	divides	divide	VERB
easat-1021	21	5	decentralization	decentralization	NOUN
easat-1021	21	6	into	into	ADP
easat-1021	21	7	four	four	NUM
easat-1021	21	8	main	main	ADJ
easat-1021	21	9	dimensions	dimension	NOUN
easat-1021	21	10	:	:	PUNCT
easat-1021	21	11	political	political	ADJ
easat-1021	21	12	,	,	PUNCT
easat-1021	21	13	fiscal	fiscal	ADJ
easat-1021	21	14	,	,	PUNCT
easat-1021	21	15	administrative	administrative	ADJ
easat-1021	21	16	,	,	PUNCT
easat-1021	21	17	and	and	CCONJ
easat-1021	21	18	spatial	spatial	ADJ
easat-1021	21	19	.	.	PUNCT
easat-1021	22	1	fiscal	fiscal	ADJ
easat-1021	22	2	decentralization	decentralization	NOUN
easat-1021	22	3	is	be	AUX
easat-1021	22	4	the	the	DET
easat-1021	22	5	transfer	transfer	NOUN
easat-1021	22	6	of	of	ADP
easat-1021	22	7	tasks	task	NOUN
easat-1021	22	8	,	,	PUNCT
easat-1021	22	9	power	power	NOUN
easat-1021	22	10	,	,	PUNCT
easat-1021	22	11	and	and	CCONJ
easat-1021	22	12	related	related	ADJ
easat-1021	22	13	resources	resource	NOUN
easat-1021	22	14	(	(	PUNCT
easat-1021	22	15	money	money	NOUN
easat-1021	22	16	,	,	PUNCT
easat-1021	22	17	labor	labor	NOUN
easat-1021	22	18	,	,	PUNCT
easat-1021	22	19	etc	etc	X
easat-1021	22	20	.	.	X
easat-1021	22	21	)	)	PUNCT
easat-1021	22	22	from	from	ADP
easat-1021	22	23	the	the	DET
easat-1021	22	24	federal	federal	ADJ
easat-1021	22	25	government	government	NOUN
easat-1021	22	26	to	to	ADP
easat-1021	22	27	the	the	DET
easat-1021	22	28	subnational	subnational	ADJ
easat-1021	22	29	levels	level	NOUN
easat-1021	22	30	of	of	ADP
easat-1021	22	31	government	government	NOUN
easat-1021	22	32	[	[	X
easat-1021	22	33	6	6	NUM
easat-1021	22	34	]	]	PUNCT
easat-1021	22	35	.	.	PUNCT
easat-1021	23	1	one	one	NUM
easat-1021	23	2	of	of	ADP
easat-1021	23	3	the	the	DET
easat-1021	23	4	benefits	benefit	NOUN
easat-1021	23	5	of	of	ADP
easat-1021	23	6	fiscal	fiscal	ADJ
easat-1021	23	7	decentralization	decentralization	NOUN
easat-1021	23	8	is	be	AUX
easat-1021	23	9	that	that	SCONJ
easat-1021	23	10	it	it	PRON
easat-1021	23	11	promotes	promote	VERB
easat-1021	23	12	local	local	ADJ
easat-1021	23	13	autonomy	autonomy	NOUN
easat-1021	23	14	and	and	CCONJ
easat-1021	23	15	empowers	empower	VERB
easat-1021	23	16	regional	regional	ADJ
easat-1021	23	17	governments	government	NOUN
easat-1021	23	18	to	to	PART
easat-1021	23	19	manage	manage	VERB
easat-1021	23	20	their	their	PRON
easat-1021	23	21	finances	finance	NOUN
easat-1021	23	22	independently	independently	ADV
easat-1021	23	23	.	.	PUNCT
easat-1021	24	1	this	this	PRON
easat-1021	24	2	encourages	encourage	VERB
easat-1021	24	3	more	more	ADV
easat-1021	24	4	responsive	responsive	ADJ
easat-1021	24	5	policies	policy	NOUN
easat-1021	24	6	that	that	PRON
easat-1021	24	7	are	be	AUX
easat-1021	24	8	responsive	responsive	ADJ
easat-1021	24	9	to	to	ADP
easat-1021	24	10	local	local	ADJ
easat-1021	24	11	needs	need	NOUN
easat-1021	24	12	and	and	CCONJ
easat-1021	24	13	favor	favor	VERB
easat-1021	24	14	innovation	innovation	NOUN
easat-1021	24	15	in	in	ADP
easat-1021	24	16	public	public	ADJ
easat-1021	24	17	service	service	NOUN
easat-1021	24	18	delivery	delivery	NOUN
easat-1021	24	19	[	[	X
easat-1021	24	20	7	7	NUM
easat-1021	24	21	,	,	PUNCT
easat-1021	24	22	8	8	NUM
easat-1021	24	23	]	]	PUNCT
easat-1021	24	24	.	.	PUNCT
easat-1021	25	1	one	one	NUM
easat-1021	25	2	of	of	ADP
easat-1021	25	3	the	the	DET
easat-1021	25	4	classifications	classification	NOUN
easat-1021	25	5	is	be	AUX
easat-1021	25	6	the	the	DET
easat-1021	25	7	policy	policy	NOUN
easat-1021	25	8	of	of	ADP
easat-1021	25	9	mailto:citra.sukmadilaga@unpad.ac.id	mailto:citra.sukmadilaga@unpad.ac.id	PROPN
easat-1021	25	10	346	346	NUM
easat-1021	25	11	edelweiss	edelweiss	PROPN
easat-1021	25	12	applied	apply	VERB
easat-1021	25	13	science	science	NOUN
easat-1021	25	14	and	and	CCONJ
easat-1021	25	15	technology	technology	NOUN
easat-1021	25	16	issn	issn	PROPN
easat-1021	25	17	:	:	PUNCT
easat-1021	25	18	2576	2576	NUM
easat-1021	25	19	-	-	SYM
easat-1021	25	20	8484	8484	NUM
easat-1021	25	21	vol	vol	NOUN
easat-1021	25	22	.	.	PROPN
easat-1021	25	23	8	8	NUM
easat-1021	25	24	,	,	PUNCT
easat-1021	25	25	no	no	INTJ
easat-1021	25	26	.	.	NOUN
easat-1021	26	1	4	4	NUM
easat-1021	26	2	:	:	SYM
easat-1021	26	3	345	345	NUM
easat-1021	26	4	-	-	SYM
easat-1021	26	5	357	357	NUM
easat-1021	26	6	,	,	PUNCT
easat-1021	26	7	2024	2024	NUM
easat-1021	26	8	doi	doi	NOUN
easat-1021	26	9	:	:	PUNCT
easat-1021	26	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	26	11	©	©	ADP
easat-1021	26	12	2024	2024	NUM
easat-1021	26	13	by	by	ADP
easat-1021	26	14	the	the	DET
easat-1021	26	15	authors	author	NOUN
easat-1021	26	16	;	;	PUNCT
easat-1021	26	17	licensee	licensee	PROPN
easat-1021	26	18	learning	learn	VERB
easat-1021	26	19	gate	gate	NOUN
easat-1021	26	20	allocating	allocate	VERB
easat-1021	26	21	revenue	revenue	NOUN
easat-1021	26	22	sources	source	NOUN
easat-1021	26	23	to	to	ADP
easat-1021	26	24	different	different	ADJ
easat-1021	26	25	levels	level	NOUN
easat-1021	26	26	of	of	ADP
easat-1021	26	27	government	government	NOUN
easat-1021	27	1	[	[	X
easat-1021	27	2	9	9	NUM
easat-1021	27	3	]	]	PUNCT
easat-1021	27	4	,	,	PUNCT
easat-1021	27	5	whereby	whereby	SCONJ
easat-1021	27	6	each	each	DET
easat-1021	27	7	unit	unit	NOUN
easat-1021	27	8	of	of	ADP
easat-1021	27	9	government	government	NOUN
easat-1021	27	10	has	have	VERB
easat-1021	27	11	its	its	PRON
easat-1021	27	12	own	own	ADJ
easat-1021	27	13	revenue	revenue	NOUN
easat-1021	27	14	sources	source	NOUN
easat-1021	27	15	,	,	PUNCT
easat-1021	27	16	as	as	ADV
easat-1021	27	17	well	well	ADV
easat-1021	27	18	as	as	ADP
easat-1021	27	19	the	the	DET
easat-1021	27	20	policy	policy	NOUN
easat-1021	27	21	of	of	ADP
easat-1021	27	22	intergovernmental	intergovernmental	ADJ
easat-1021	27	23	transfer	transfer	NOUN
easat-1021	28	1	[	[	X
easat-1021	28	2	10	10	NUM
easat-1021	28	3	]	]	PUNCT
easat-1021	28	4	to	to	PART
easat-1021	28	5	close	close	VERB
easat-1021	28	6	the	the	DET
easat-1021	28	7	gap	gap	NOUN
easat-1021	28	8	in	in	ADP
easat-1021	28	9	fiscal	fiscal	ADJ
easat-1021	28	10	imbalances	imbalance	NOUN
easat-1021	29	1	[	[	X
easat-1021	29	2	11	11	NUM
easat-1021	29	3	]	]	PUNCT
easat-1021	29	4	.	.	PUNCT
easat-1021	30	1	in	in	ADP
easat-1021	30	2	indonesia	indonesia	PROPN
easat-1021	30	3	,	,	PUNCT
easat-1021	30	4	the	the	DET
easat-1021	30	5	fall	fall	NOUN
easat-1021	30	6	of	of	ADP
easat-1021	30	7	the	the	DET
easat-1021	30	8	soeharto	soeharto	ADJ
easat-1021	30	9	era	era	NOUN
easat-1021	30	10	marked	mark	VERB
easat-1021	30	11	the	the	DET
easat-1021	30	12	beginning	beginning	NOUN
easat-1021	30	13	of	of	ADP
easat-1021	30	14	decentralization	decentralization	NOUN
easat-1021	30	15	,	,	PUNCT
easat-1021	30	16	and	and	CCONJ
easat-1021	30	17	more	more	ADJ
easat-1021	30	18	than	than	ADP
easat-1021	30	19	207	207	NUM
easat-1021	30	20	new	new	ADJ
easat-1021	30	21	autonomous	autonomous	ADJ
easat-1021	30	22	regions	region	NOUN
easat-1021	30	23	were	be	AUX
easat-1021	30	24	formed	form	VERB
easat-1021	30	25	at	at	ADP
easat-1021	30	26	the	the	DET
easat-1021	30	27	provincial	provincial	ADJ
easat-1021	30	28	or	or	CCONJ
easat-1021	30	29	local	local	ADJ
easat-1021	30	30	government	government	NOUN
easat-1021	30	31	level	level	NOUN
easat-1021	30	32	.	.	PUNCT
easat-1021	31	1	the	the	DET
easat-1021	31	2	central	central	ADJ
easat-1021	31	3	government	government	NOUN
easat-1021	31	4	's	's	PART
easat-1021	31	5	policy	policy	NOUN
easat-1021	31	6	of	of	ADP
easat-1021	31	7	creating	create	VERB
easat-1021	31	8	new	new	ADJ
easat-1021	31	9	autonomous	autonomous	ADJ
easat-1021	31	10	regions	region	NOUN
easat-1021	31	11	is	be	AUX
easat-1021	31	12	a	a	DET
easat-1021	31	13	wise	wise	ADJ
easat-1021	31	14	step	step	NOUN
easat-1021	31	15	it	it	PRON
easat-1021	31	16	has	have	AUX
easat-1021	31	17	taken	take	VERB
easat-1021	31	18	to	to	PART
easat-1021	31	19	advance	advance	VERB
easat-1021	31	20	the	the	DET
easat-1021	31	21	goals	goal	NOUN
easat-1021	31	22	of	of	ADP
easat-1021	31	23	the	the	DET
easat-1021	31	24	1945	1945	NUM
easat-1021	31	25	constitution	constitution	NOUN
easat-1021	31	26	,	,	PUNCT
easat-1021	31	27	especially	especially	ADV
easat-1021	31	28	the	the	DET
easat-1021	31	29	welfare	welfare	NOUN
easat-1021	31	30	of	of	ADP
easat-1021	31	31	the	the	DET
easat-1021	31	32	population	population	NOUN
easat-1021	32	1	[	[	X
easat-1021	32	2	12	12	NUM
easat-1021	32	3	]	]	PUNCT
easat-1021	32	4	.	.	PUNCT
easat-1021	33	1	the	the	DET
easat-1021	33	2	adoption	adoption	NOUN
easat-1021	33	3	of	of	ADP
easat-1021	33	4	law	law	NOUN
easat-1021	33	5	22	22	NUM
easat-1021	33	6	of	of	ADP
easat-1021	33	7	1999	1999	NUM
easat-1021	33	8	on	on	ADP
easat-1021	33	9	the	the	DET
easat-1021	33	10	regional	regional	ADJ
easat-1021	33	11	government	government	NOUN
easat-1021	33	12	and	and	CCONJ
easat-1021	33	13	law	law	NOUN
easat-1021	33	14	25	25	NUM
easat-1021	33	15	of	of	ADP
easat-1021	33	16	1999	1999	NUM
easat-1021	33	17	,	,	PUNCT
easat-1021	33	18	which	which	PRON
easat-1021	33	19	establishes	establish	VERB
easat-1021	33	20	the	the	DET
easat-1021	33	21	financial	financial	ADJ
easat-1021	33	22	balance	balance	NOUN
easat-1021	33	23	between	between	ADP
easat-1021	33	24	the	the	DET
easat-1021	33	25	federal	federal	ADJ
easat-1021	33	26	and	and	CCONJ
easat-1021	33	27	regional	regional	ADJ
easat-1021	33	28	governments	government	NOUN
easat-1021	33	29	,	,	PUNCT
easat-1021	33	30	marked	mark	VERB
easat-1021	33	31	the	the	DET
easat-1021	33	32	beginning	beginning	NOUN
easat-1021	33	33	of	of	ADP
easat-1021	33	34	the	the	DET
easat-1021	33	35	decentralization	decentralization	NOUN
easat-1021	33	36	of	of	ADP
easat-1021	33	37	government	government	NOUN
easat-1021	33	38	and	and	CCONJ
easat-1021	33	39	regional	regional	ADJ
easat-1021	33	40	autonomy	autonomy	NOUN
easat-1021	33	41	.	.	PUNCT
easat-1021	34	1	the	the	DET
easat-1021	34	2	passing	passing	NOUN
easat-1021	34	3	of	of	ADP
easat-1021	34	4	the	the	DET
easat-1021	34	5	two	two	NUM
easat-1021	34	6	laws	law	NOUN
easat-1021	34	7	shows	show	VERB
easat-1021	34	8	how	how	SCONJ
easat-1021	34	9	the	the	DET
easat-1021	34	10	central	central	ADJ
easat-1021	34	11	government	government	NOUN
easat-1021	34	12	,	,	PUNCT
easat-1021	34	13	following	follow	VERB
easat-1021	34	14	the	the	DET
easat-1021	34	15	concept	concept	NOUN
easat-1021	34	16	of	of	ADP
easat-1021	34	17	regional	regional	ADJ
easat-1021	34	18	autonomy	autonomy	NOUN
easat-1021	34	19	,	,	PUNCT
easat-1021	34	20	ceded	cede	VERB
easat-1021	34	21	certain	certain	ADJ
easat-1021	34	22	responsibilities	responsibility	NOUN
easat-1021	34	23	to	to	ADP
easat-1021	34	24	autonomous	autonomous	ADJ
easat-1021	34	25	regions	region	NOUN
easat-1021	34	26	after	after	ADP
easat-1021	34	27	further	further	ADJ
easat-1021	34	28	decentralization	decentralization	NOUN
easat-1021	34	29	[	[	X
easat-1021	34	30	13	13	NUM
easat-1021	34	31	]	]	PUNCT
easat-1021	34	32	.	.	PUNCT
easat-1021	35	1	decentralization	decentralization	NOUN
easat-1021	35	2	is	be	AUX
easat-1021	35	3	the	the	DET
easat-1021	35	4	result	result	NOUN
easat-1021	35	5	of	of	ADP
easat-1021	35	6	the	the	DET
easat-1021	35	7	regions	region	NOUN
easat-1021	35	8	'	'	PART
easat-1021	35	9	demands	demand	NOUN
easat-1021	35	10	for	for	ADP
easat-1021	35	11	the	the	DET
easat-1021	35	12	power	power	NOUN
easat-1021	35	13	to	to	PART
easat-1021	35	14	develop	develop	VERB
easat-1021	35	15	their	their	PRON
easat-1021	35	16	regions	region	NOUN
easat-1021	35	17	.	.	PUNCT
easat-1021	36	1	decentralization	decentralization	NOUN
easat-1021	36	2	,	,	PUNCT
easat-1021	36	3	which	which	PRON
easat-1021	36	4	was	be	AUX
easat-1021	36	5	upgraded	upgrade	VERB
easat-1021	36	6	with	with	ADP
easat-1021	36	7	act	act	NOUN
easat-1021	36	8	no	no	INTJ
easat-1021	36	9	.	.	PROPN
easat-1021	36	10	32	32	NUM
easat-1021	36	11	of	of	ADP
easat-1021	36	12	2004	2004	NUM
easat-1021	36	13	on	on	ADP
easat-1021	36	14	regional	regional	ADJ
easat-1021	36	15	government	government	NOUN
easat-1021	36	16	and	and	CCONJ
easat-1021	36	17	act	act	VERB
easat-1021	36	18	no	no	INTJ
easat-1021	36	19	.	.	NOUN
easat-1021	36	20	33	33	NUM
easat-1021	36	21	on	on	ADP
easat-1021	36	22	financial	financial	ADJ
easat-1021	36	23	equalization	equalization	NOUN
easat-1021	36	24	between	between	ADP
easat-1021	36	25	central	central	ADJ
easat-1021	36	26	government	government	NOUN
easat-1021	36	27	and	and	CCONJ
easat-1021	36	28	regional	regional	ADJ
easat-1021	36	29	governments	government	NOUN
easat-1021	36	30	,	,	PUNCT
easat-1021	36	31	and	and	CCONJ
easat-1021	36	32	then	then	ADV
easat-1021	36	33	with	with	ADP
easat-1021	36	34	the	the	DET
easat-1021	36	35	recent	recent	ADJ
easat-1021	36	36	constitutional	constitutional	ADJ
easat-1021	36	37	act	act	NOUN
easat-1021	36	38	no	no	INTJ
easat-1021	36	39	.	.	NOUN
easat-1021	36	40	23	23	NUM
easat-1021	36	41	of	of	ADP
easat-1021	36	42	2014	2014	NUM
easat-1021	36	43	on	on	ADP
easat-1021	36	44	regional	regional	ADJ
easat-1021	36	45	government	government	NOUN
easat-1021	36	46	and	and	CCONJ
easat-1021	36	47	act	act	VERB
easat-1021	36	48	no	no	INTJ
easat-1021	36	49	.	.	NOUN
easat-1021	36	50	1	1	NUM
easat-1021	36	51	of	of	ADP
easat-1021	36	52	2022	2022	NUM
easat-1021	36	53	on	on	ADP
easat-1021	36	54	financial	financial	ADJ
easat-1021	36	55	equalization	equalization	NOUN
easat-1021	36	56	between	between	ADP
easat-1021	36	57	central	central	ADJ
easat-1021	36	58	government	government	NOUN
easat-1021	36	59	and	and	CCONJ
easat-1021	36	60	regional	regional	ADJ
easat-1021	36	61	governments	government	NOUN
easat-1021	36	62	.	.	PUNCT
easat-1021	37	1	according	accord	VERB
easat-1021	37	2	to	to	ADP
easat-1021	37	3	the	the	DET
easat-1021	37	4	traditional	traditional	ADJ
easat-1021	37	5	view	view	NOUN
easat-1021	37	6	of	of	ADP
easat-1021	37	7	fiscal	fiscal	ADJ
easat-1021	37	8	federalism	federalism	NOUN
easat-1021	37	9	,	,	PUNCT
easat-1021	37	10	residents	resident	NOUN
easat-1021	37	11	benefit	benefit	VERB
easat-1021	37	12	from	from	ADP
easat-1021	37	13	the	the	DET
easat-1021	37	14	decentralization	decentralization	NOUN
easat-1021	37	15	of	of	ADP
easat-1021	37	16	tax	tax	NOUN
easat-1021	37	17	authorities	authority	NOUN
easat-1021	37	18	because	because	SCONJ
easat-1021	37	19	it	it	PRON
easat-1021	37	20	allows	allow	VERB
easat-1021	37	21	for	for	ADP
easat-1021	37	22	a	a	DET
easat-1021	37	23	more	more	ADV
easat-1021	37	24	individualized	individualized	ADJ
easat-1021	37	25	provision	provision	NOUN
easat-1021	37	26	of	of	ADP
easat-1021	37	27	public	public	ADJ
easat-1021	37	28	goods	good	NOUN
easat-1021	37	29	and	and	CCONJ
easat-1021	37	30	services	service	NOUN
easat-1021	37	31	,	,	PUNCT
easat-1021	37	32	ensuring	ensure	VERB
easat-1021	37	33	better	well	ADJ
easat-1021	37	34	alignment	alignment	NOUN
easat-1021	37	35	of	of	ADP
easat-1021	37	36	spending	spend	VERB
easat-1021	37	37	with	with	ADP
easat-1021	37	38	local	local	ADJ
easat-1021	37	39	needs	need	NOUN
easat-1021	37	40	and	and	CCONJ
easat-1021	37	41	preferences	preference	NOUN
easat-1021	37	42	[	[	X
easat-1021	37	43	8	8	NUM
easat-1021	37	44	]	]	PUNCT
easat-1021	37	45	.	.	PUNCT
easat-1021	38	1	involving	involve	VERB
easat-1021	38	2	more	more	ADJ
easat-1021	38	3	local	local	ADJ
easat-1021	38	4	actors	actor	NOUN
easat-1021	38	5	increases	increase	VERB
easat-1021	38	6	responsiveness	responsiveness	NOUN
easat-1021	38	7	and	and	CCONJ
easat-1021	38	8	promotes	promote	VERB
easat-1021	38	9	democracy	democracy	NOUN
easat-1021	38	10	,	,	PUNCT
easat-1021	38	11	accountability	accountability	NOUN
easat-1021	38	12	,	,	PUNCT
easat-1021	38	13	and	and	CCONJ
easat-1021	38	14	transparency	transparency	NOUN
easat-1021	39	1	[	[	X
easat-1021	39	2	14	14	NUM
easat-1021	39	3	,	,	PUNCT
easat-1021	39	4	15	15	NUM
easat-1021	39	5	]	]	PUNCT
easat-1021	39	6	.	.	PUNCT
easat-1021	40	1	a	a	DET
easat-1021	40	2	new	new	ADJ
easat-1021	40	3	autonomous	autonomous	ADJ
easat-1021	40	4	region	region	NOUN
easat-1021	40	5	that	that	PRON
easat-1021	40	6	is	be	AUX
easat-1021	40	7	“	"	PUNCT
easat-1021	40	8	closer	close	ADJ
easat-1021	40	9	”	"	PUNCT
easat-1021	40	10	to	to	ADP
easat-1021	40	11	the	the	DET
easat-1021	40	12	community	community	NOUN
easat-1021	40	13	can	can	AUX
easat-1021	40	14	certainly	certainly	ADV
easat-1021	40	15	improve	improve	VERB
easat-1021	40	16	public	public	ADJ
easat-1021	40	17	services	service	NOUN
easat-1021	40	18	and	and	CCONJ
easat-1021	40	19	community	community	NOUN
easat-1021	40	20	well	well	ADV
easat-1021	40	21	-	-	PUNCT
easat-1021	40	22	being	be	AUX
easat-1021	40	23	[	[	X
easat-1021	40	24	16	16	NUM
easat-1021	40	25	]	]	PUNCT
easat-1021	40	26	.	.	PUNCT
easat-1021	41	1	various	various	ADJ
easat-1021	41	2	findings	finding	NOUN
easat-1021	41	3	include	include	VERB
easat-1021	41	4	that	that	SCONJ
easat-1021	41	5	the	the	DET
easat-1021	41	6	regional	regional	ADJ
easat-1021	41	7	government	government	NOUN
easat-1021	41	8	in	in	ADP
easat-1021	41	9	north	north	PROPN
easat-1021	41	10	macedonia	macedonia	PROPN
easat-1021	41	11	increased	increase	VERB
easat-1021	41	12	the	the	DET
easat-1021	41	13	quality	quality	NOUN
easat-1021	41	14	index	index	NOUN
easat-1021	41	15	of	of	ADP
easat-1021	41	16	public	public	ADJ
easat-1021	41	17	services	service	NOUN
easat-1021	41	18	after	after	ADP
easat-1021	41	19	regional	regional	ADJ
easat-1021	41	20	enlargement	enlargement	NOUN
easat-1021	41	21	[	[	X
easat-1021	41	22	17	17	NUM
easat-1021	41	23	]	]	X
easat-1021	41	24	;	;	PUNCT
easat-1021	41	25	or	or	CCONJ
easat-1021	41	26	agyemang	agyemang	NOUN
easat-1021	41	27	-	-	PUNCT
easat-1021	41	28	duah	duah	NOUN
easat-1021	41	29	,	,	PUNCT
easat-1021	41	30	et	et	PROPN
easat-1021	41	31	al	al	PROPN
easat-1021	41	32	.	.	PUNCT
easat-1021	42	1	[	[	X
easat-1021	42	2	18	18	NUM
easat-1021	42	3	]	]	PUNCT
easat-1021	42	4	and	and	CCONJ
easat-1021	42	5	fridy	fridy	ADJ
easat-1021	42	6	,	,	PUNCT
easat-1021	42	7	et	et	PROPN
easat-1021	42	8	al	al	PROPN
easat-1021	42	9	.	.	PUNCT
easat-1021	43	1	[	[	X
easat-1021	43	2	19	19	NUM
easat-1021	43	3	]	]	PUNCT
easat-1021	43	4	found	find	VERB
easat-1021	43	5	that	that	SCONJ
easat-1021	43	6	fiscal	fiscal	ADJ
easat-1021	43	7	decentralization	decentralization	NOUN
easat-1021	43	8	and	and	CCONJ
easat-1021	43	9	regional	regional	ADJ
easat-1021	43	10	enlargement	enlargement	NOUN
easat-1021	43	11	have	have	AUX
easat-1021	43	12	been	be	AUX
easat-1021	43	13	shown	show	VERB
easat-1021	43	14	to	to	PART
easat-1021	43	15	reduce	reduce	VERB
easat-1021	43	16	poverty	poverty	NOUN
easat-1021	43	17	in	in	ADP
easat-1021	43	18	ghana	ghana	PROPN
easat-1021	43	19	.	.	PUNCT
easat-1021	44	1	despite	despite	SCONJ
easat-1021	44	2	its	its	PRON
easat-1021	44	3	positive	positive	ADJ
easat-1021	44	4	aspects	aspect	NOUN
easat-1021	44	5	,	,	PUNCT
easat-1021	44	6	fiscal	fiscal	ADJ
easat-1021	44	7	decentralisation	decentralisation	NOUN
easat-1021	44	8	can	can	AUX
easat-1021	44	9	also	also	ADV
easat-1021	44	10	unintentionally	unintentionally	ADV
easat-1021	44	11	lead	lead	VERB
easat-1021	44	12	to	to	ADP
easat-1021	44	13	regional	regional	ADJ
easat-1021	44	14	inequalities	inequality	NOUN
easat-1021	44	15	,	,	PUNCT
easat-1021	44	16	as	as	ADP
easat-1021	44	17	areas	area	NOUN
easat-1021	44	18	with	with	ADP
easat-1021	44	19	more	more	ADJ
easat-1021	44	20	resources	resource	NOUN
easat-1021	44	21	progress	progress	VERB
easat-1021	44	22	faster	fast	ADV
easat-1021	44	23	than	than	ADP
easat-1021	44	24	underdeveloped	underdeveloped	ADJ
easat-1021	44	25	regions	region	NOUN
easat-1021	44	26	,	,	PUNCT
easat-1021	44	27	potentially	potentially	ADV
easat-1021	44	28	deepening	deepen	VERB
easat-1021	44	29	economic	economic	ADJ
easat-1021	44	30	and	and	CCONJ
easat-1021	44	31	social	social	ADJ
easat-1021	44	32	disparities	disparity	NOUN
easat-1021	44	33	[	[	X
easat-1021	44	34	20	20	NUM
easat-1021	44	35	]	]	PUNCT
easat-1021	44	36	.	.	PUNCT
easat-1021	45	1	also	also	ADV
easat-1021	45	2	,	,	PUNCT
easat-1021	45	3	newly	newly	ADV
easat-1021	45	4	created	create	VERB
easat-1021	45	5	autonomous	autonomous	ADJ
easat-1021	45	6	regions	region	NOUN
easat-1021	45	7	often	often	ADV
easat-1021	45	8	do	do	AUX
easat-1021	45	9	n’t	not	PART
easat-1021	45	10	have	have	VERB
easat-1021	45	11	stable	stable	ADJ
easat-1021	45	12	ways	way	NOUN
easat-1021	45	13	to	to	PART
easat-1021	45	14	make	make	VERB
easat-1021	45	15	money	money	NOUN
easat-1021	45	16	on	on	ADP
easat-1021	45	17	their	their	PRON
easat-1021	45	18	own	own	ADJ
easat-1021	45	19	,	,	PUNCT
easat-1021	45	20	so	so	SCONJ
easat-1021	45	21	they	they	PRON
easat-1021	45	22	rely	rely	VERB
easat-1021	45	23	heavily	heavily	ADV
easat-1021	45	24	on	on	ADP
easat-1021	45	25	transfers	transfer	NOUN
easat-1021	45	26	from	from	ADP
easat-1021	45	27	the	the	DET
easat-1021	45	28	centeral	centeral	ADJ
easat-1021	45	29	government	government	NOUN
easat-1021	45	30	[	[	X
easat-1021	45	31	2	2	NUM
easat-1021	45	32	,	,	PUNCT
easat-1021	45	33	4	4	NUM
easat-1021	45	34	,	,	PUNCT
easat-1021	45	35	21	21	NUM
easat-1021	45	36	]	]	PUNCT
easat-1021	45	37	.	.	PUNCT
easat-1021	46	1	furthermore	furthermore	ADV
easat-1021	46	2	,	,	PUNCT
easat-1021	46	3	widespread	widespread	ADJ
easat-1021	46	4	decentralisation	decentralisation	NOUN
easat-1021	46	5	could	could	AUX
easat-1021	46	6	lead	lead	VERB
easat-1021	46	7	to	to	ADP
easat-1021	46	8	corruption	corruption	NOUN
easat-1021	46	9	in	in	ADP
easat-1021	46	10	local	local	ADJ
easat-1021	46	11	government	government	NOUN
easat-1021	46	12	[	[	X
easat-1021	46	13	1	1	NUM
easat-1021	46	14	,	,	PUNCT
easat-1021	46	15	5	5	NUM
easat-1021	46	16	-	-	SYM
easat-1021	46	17	7	7	NUM
easat-1021	46	18	,	,	PUNCT
easat-1021	46	19	22	22	NUM
easat-1021	46	20	,	,	PUNCT
easat-1021	46	21	23	23	NUM
easat-1021	46	22	]	]	PUNCT
easat-1021	46	23	.	.	PUNCT
easat-1021	47	1	figure	figure	NOUN
easat-1021	47	2	1	1	NUM
easat-1021	47	3	.	.	PUNCT
easat-1021	48	1	total	total	NOUN
easat-1021	48	2	of	of	ADP
easat-1021	48	3	nar	nar	NOUN
easat-1021	48	4	with	with	ADP
easat-1021	48	5	its	its	PRON
easat-1021	48	6	average	average	ADJ
easat-1021	48	7	fiscal	fiscal	ADJ
easat-1021	48	8	autonomy	autonomy	NOUN
easat-1021	48	9	between	between	ADP
easat-1021	48	10	2018	2018	NUM
easat-1021	48	11	–	–	PUNCT
easat-1021	48	12	2022	2022	NUM
easat-1021	48	13	.	.	PUNCT
easat-1021	49	1	figure	figure	NOUN
easat-1021	49	2	1	1	NUM
easat-1021	49	3	presents	present	VERB
easat-1021	49	4	the	the	DET
easat-1021	49	5	number	number	NOUN
easat-1021	49	6	of	of	ADP
easat-1021	49	7	new	new	ADJ
easat-1021	49	8	autonomous	autonomous	ADJ
easat-1021	49	9	regions	region	NOUN
easat-1021	49	10	(	(	PUNCT
easat-1021	49	11	nars	nar	NOUN
easat-1021	49	12	)	)	PUNCT
easat-1021	49	13	that	that	PRON
easat-1021	49	14	have	have	AUX
easat-1021	49	15	granted	grant	VERB
easat-1021	49	16	an	an	DET
easat-1021	49	17	average	average	ADJ
easat-1021	49	18	fiscal	fiscal	ADJ
easat-1021	49	19	autonomy	autonomy	NOUN
easat-1021	49	20	of	of	ADP
easat-1021	49	21	over	over	ADP
easat-1021	49	22	20	20	NUM
easat-1021	49	23	%	%	NOUN
easat-1021	49	24	.	.	PUNCT
easat-1021	50	1	there	there	PRON
easat-1021	50	2	is	be	VERB
easat-1021	50	3	only	only	ADV
easat-1021	50	4	one	one	NUM
easat-1021	50	5	nar	nar	NOUN
easat-1021	50	6	,	,	PUNCT
easat-1021	50	7	namely	namely	ADV
easat-1021	50	8	south	south	ADJ
easat-1021	50	9	tanggerang	tanggerang	PROPN
easat-1021	50	10	municipality	municipality	NOUN
easat-1021	50	11	,	,	PUNCT
easat-1021	50	12	while	while	SCONJ
easat-1021	50	13	3	3	NUM
easat-1021	50	14	nars	nar	NOUN
easat-1021	50	15	have	have	VERB
easat-1021	50	16	a	a	DET
easat-1021	50	17	fiscal	fiscal	ADJ
easat-1021	50	18	autonomy	autonomy	NOUN
easat-1021	50	19	of	of	ADP
easat-1021	50	20	10	10	NUM
easat-1021	50	21	to	to	PART
easat-1021	50	22	20	20	NUM
easat-1021	50	23	%	%	NOUN
easat-1021	50	24	,	,	PUNCT
easat-1021	50	25	17	17	NUM
easat-1021	50	26	nars	nar	NOUN
easat-1021	50	27	with	with	ADP
easat-1021	50	28	a	a	DET
easat-1021	50	29	fiscal	fiscal	ADJ
easat-1021	50	30	autonomy	autonomy	NOUN
easat-1021	50	31	of	of	ADP
easat-1021	50	32	5	5	NUM
easat-1021	50	33	to	to	PART
easat-1021	50	34	10	10	NUM
easat-1021	50	35	%	%	NOUN
easat-1021	50	36	,	,	PUNCT
easat-1021	50	37	and	and	CCONJ
easat-1021	50	38	a	a	DET
easat-1021	50	39	347	347	NUM
easat-1021	50	40	edelweiss	edelweiss	NOUN
easat-1021	50	41	applied	apply	VERB
easat-1021	50	42	science	science	NOUN
easat-1021	50	43	and	and	CCONJ
easat-1021	50	44	technology	technology	NOUN
easat-1021	50	45	issn	issn	PROPN
easat-1021	50	46	:	:	PUNCT
easat-1021	50	47	2576	2576	NUM
easat-1021	50	48	-	-	SYM
easat-1021	50	49	8484	8484	NUM
easat-1021	50	50	vol	vol	NOUN
easat-1021	50	51	.	.	PROPN
easat-1021	50	52	8	8	NUM
easat-1021	50	53	,	,	PUNCT
easat-1021	50	54	no	no	INTJ
easat-1021	50	55	.	.	NOUN
easat-1021	50	56	4	4	NUM
easat-1021	50	57	:	:	SYM
easat-1021	50	58	345	345	NUM
easat-1021	50	59	-	-	SYM
easat-1021	50	60	357	357	NUM
easat-1021	50	61	,	,	PUNCT
easat-1021	50	62	2024	2024	NUM
easat-1021	50	63	doi	doi	NOUN
easat-1021	50	64	:	:	PUNCT
easat-1021	50	65	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	50	66	©	©	ADP
easat-1021	50	67	2024	2024	NUM
easat-1021	50	68	by	by	ADP
easat-1021	50	69	the	the	DET
easat-1021	50	70	authors	author	NOUN
easat-1021	50	71	;	;	PUNCT
easat-1021	50	72	licensee	licensee	PROPN
easat-1021	50	73	learning	learning	NOUN
easat-1021	50	74	gate	gate	NOUN
easat-1021	50	75	whopping	whop	VERB
easat-1021	50	76	53	53	NUM
easat-1021	50	77	nars	nar	NOUN
easat-1021	50	78	with	with	ADP
easat-1021	50	79	a	a	DET
easat-1021	50	80	fiscal	fiscal	ADJ
easat-1021	50	81	autonomy	autonomy	NOUN
easat-1021	50	82	of	of	ADP
easat-1021	50	83	less	less	ADJ
easat-1021	50	84	than	than	ADP
easat-1021	50	85	5	5	NUM
easat-1021	50	86	%	%	NOUN
easat-1021	50	87	,	,	PUNCT
easat-1021	50	88	with	with	ADP
easat-1021	50	89	the	the	DET
easat-1021	50	90	mamberamo	mamberamo	PROPN
easat-1021	50	91	raya	raya	PROPN
easat-1021	50	92	local	local	ADJ
easat-1021	50	93	government	government	NOUN
easat-1021	50	94	in	in	ADP
easat-1021	50	95	papua	papua	PROPN
easat-1021	50	96	province	province	PROPN
easat-1021	50	97	ranking	rank	VERB
easat-1021	50	98	the	the	DET
easat-1021	50	99	lowest	low	ADJ
easat-1021	50	100	with	with	ADP
easat-1021	50	101	an	an	DET
easat-1021	50	102	average	average	ADJ
easat-1021	50	103	fiscal	fiscal	ADJ
easat-1021	50	104	autonomy	autonomy	NOUN
easat-1021	50	105	of	of	ADP
easat-1021	50	106	0.53	0.53	NUM
easat-1021	50	107	%	%	NOUN
easat-1021	50	108	.	.	PUNCT
easat-1021	51	1	this	this	PRON
easat-1021	51	2	means	mean	VERB
easat-1021	51	3	that	that	SCONJ
easat-1021	51	4	their	their	PRON
easat-1021	51	5	local	local	ADJ
easat-1021	51	6	revenue	revenue	NOUN
easat-1021	51	7	sources	source	NOUN
easat-1021	51	8	only	only	ADV
easat-1021	51	9	account	account	VERB
easat-1021	51	10	for	for	ADP
easat-1021	51	11	0.53	0.53	NUM
easat-1021	51	12	%	%	NOUN
easat-1021	51	13	of	of	ADP
easat-1021	51	14	their	their	PRON
easat-1021	51	15	total	total	ADJ
easat-1021	51	16	revenue	revenue	NOUN
easat-1021	51	17	.	.	PUNCT
easat-1021	52	1	the	the	DET
easat-1021	52	2	data	datum	NOUN
easat-1021	52	3	reveals	reveal	VERB
easat-1021	52	4	that	that	SCONJ
easat-1021	52	5	the	the	DET
easat-1021	52	6	new	new	ADJ
easat-1021	52	7	autonomous	autonomous	ADJ
easat-1021	52	8	region	region	NOUN
easat-1021	52	9	(	(	PUNCT
easat-1021	52	10	nar	nar	NOUN
easat-1021	52	11	)	)	PUNCT
easat-1021	52	12	,	,	PUNCT
easat-1021	52	13	despite	despite	SCONJ
easat-1021	52	14	its	its	PRON
easat-1021	52	15	noble	noble	ADJ
easat-1021	52	16	establishment	establishment	NOUN
easat-1021	52	17	goals	goal	NOUN
easat-1021	52	18	,	,	PUNCT
easat-1021	52	19	has	have	AUX
easat-1021	52	20	left	leave	VERB
easat-1021	52	21	many	many	ADJ
easat-1021	52	22	problems	problem	NOUN
easat-1021	52	23	in	in	ADP
easat-1021	52	24	its	its	PRON
easat-1021	52	25	wake	wake	NOUN
easat-1021	52	26	.	.	PUNCT
easat-1021	53	1	it	it	PRON
easat-1021	53	2	is	be	AUX
easat-1021	53	3	evident	evident	ADJ
easat-1021	53	4	that	that	SCONJ
easat-1021	53	5	nar	nar	NOUN
easat-1021	53	6	is	be	AUX
easat-1021	53	7	not	not	PART
easat-1021	53	8	yet	yet	ADV
easat-1021	53	9	financially	financially	ADV
easat-1021	53	10	independent	independent	ADJ
easat-1021	53	11	and	and	CCONJ
easat-1021	53	12	is	be	AUX
easat-1021	53	13	an	an	DET
easat-1021	53	14	increasing	increase	VERB
easat-1021	53	15	burden	burden	NOUN
easat-1021	53	16	on	on	ADP
easat-1021	53	17	central	central	ADJ
easat-1021	53	18	government	government	NOUN
easat-1021	53	19	spending	spending	NOUN
easat-1021	53	20	,	,	PUNCT
easat-1021	53	21	especially	especially	ADV
easat-1021	53	22	in	in	ADP
easat-1021	53	23	terms	term	NOUN
easat-1021	53	24	of	of	ADP
easat-1021	53	25	fiscal	fiscal	ADJ
easat-1021	53	26	autonomy	autonomy	NOUN
easat-1021	53	27	.	.	PUNCT
easat-1021	54	1	this	this	PRON
easat-1021	54	2	also	also	ADV
easat-1021	54	3	supports	support	VERB
easat-1021	54	4	the	the	DET
easat-1021	54	5	argument	argument	NOUN
easat-1021	54	6	[	[	X
easat-1021	54	7	4	4	NUM
easat-1021	54	8	,	,	PUNCT
easat-1021	54	9	16	16	NUM
easat-1021	54	10	,	,	PUNCT
easat-1021	54	11	24	24	NUM
easat-1021	54	12	]	]	PUNCT
easat-1021	54	13	that	that	SCONJ
easat-1021	54	14	the	the	DET
easat-1021	54	15	decentralization	decentralization	NOUN
easat-1021	54	16	and	and	CCONJ
easat-1021	54	17	expansion	expansion	NOUN
easat-1021	54	18	policies	policy	NOUN
easat-1021	54	19	were	be	AUX
easat-1021	54	20	mainly	mainly	ADV
easat-1021	54	21	driven	drive	VERB
easat-1021	54	22	by	by	ADP
easat-1021	54	23	the	the	DET
easat-1021	54	24	political	political	ADJ
easat-1021	54	25	enthusiasm	enthusiasm	NOUN
easat-1021	54	26	of	of	ADP
easat-1021	54	27	local	local	ADJ
easat-1021	54	28	and	and	CCONJ
easat-1021	54	29	national	national	ADJ
easat-1021	54	30	elites	elite	NOUN
easat-1021	54	31	who	who	PRON
easat-1021	54	32	looked	look	VERB
easat-1021	54	33	for	for	ADP
easat-1021	54	34	opportunities	opportunity	NOUN
easat-1021	54	35	in	in	ADP
easat-1021	54	36	the	the	DET
easat-1021	54	37	nar	nar	NOUN
easat-1021	54	38	.	.	PUNCT
easat-1021	55	1	one	one	NUM
easat-1021	55	2	of	of	ADP
easat-1021	55	3	the	the	DET
easat-1021	55	4	fiscal	fiscal	ADJ
easat-1021	55	5	decentralizations	decentralization	NOUN
easat-1021	55	6	is	be	AUX
easat-1021	55	7	the	the	DET
easat-1021	55	8	policy	policy	NOUN
easat-1021	55	9	of	of	ADP
easat-1021	55	10	intergovernmental	intergovernmental	ADJ
easat-1021	55	11	transfer	transfer	NOUN
easat-1021	55	12	.	.	PUNCT
easat-1021	56	1	to	to	PART
easat-1021	56	2	ensure	ensure	VERB
easat-1021	56	3	that	that	SCONJ
easat-1021	56	4	the	the	DET
easat-1021	56	5	lower	low	ADJ
easat-1021	56	6	levels	level	NOUN
easat-1021	56	7	of	of	ADP
easat-1021	56	8	government	government	NOUN
easat-1021	56	9	have	have	VERB
easat-1021	56	10	the	the	DET
easat-1021	56	11	financial	financial	ADJ
easat-1021	56	12	resources	resource	NOUN
easat-1021	56	13	they	they	PRON
easat-1021	56	14	need	need	VERB
easat-1021	56	15	to	to	PART
easat-1021	56	16	meet	meet	VERB
easat-1021	56	17	their	their	PRON
easat-1021	56	18	requirements	requirement	NOUN
easat-1021	56	19	,	,	PUNCT
easat-1021	56	20	the	the	DET
easat-1021	56	21	federal	federal	ADJ
easat-1021	56	22	and	and	CCONJ
easat-1021	56	23	national	national	ADJ
easat-1021	56	24	governments	government	NOUN
easat-1021	56	25	as	as	ADV
easat-1021	56	26	well	well	ADV
easat-1021	56	27	as	as	ADP
easat-1021	56	28	the	the	DET
easat-1021	56	29	central	central	ADJ
easat-1021	56	30	government	government	NOUN
easat-1021	56	31	,	,	PUNCT
easat-1021	56	32	make	make	VERB
easat-1021	56	33	transfers	transfer	NOUN
easat-1021	56	34	to	to	ADP
easat-1021	56	35	these	these	DET
easat-1021	56	36	levels	level	NOUN
easat-1021	56	37	.	.	PUNCT
easat-1021	57	1	depending	depend	VERB
easat-1021	57	2	on	on	ADP
easat-1021	57	3	the	the	DET
easat-1021	57	4	reason	reason	NOUN
easat-1021	57	5	for	for	ADP
easat-1021	57	6	the	the	DET
easat-1021	57	7	provision	provision	NOUN
easat-1021	57	8	,	,	PUNCT
easat-1021	57	9	these	these	DET
easat-1021	57	10	transfers	transfer	NOUN
easat-1021	57	11	can	can	AUX
easat-1021	57	12	take	take	VERB
easat-1021	57	13	the	the	DET
easat-1021	57	14	form	form	NOUN
easat-1021	57	15	of	of	ADP
easat-1021	57	16	unconditional	unconditional	ADJ
easat-1021	57	17	or	or	CCONJ
easat-1021	57	18	conditional	conditional	ADJ
easat-1021	57	19	grants	grant	NOUN
easat-1021	57	20	[	[	X
easat-1021	57	21	25	25	NUM
easat-1021	57	22	]	]	PUNCT
easat-1021	57	23	.	.	PUNCT
easat-1021	58	1	the	the	DET
easat-1021	58	2	intergovernmental	intergovernmental	ADJ
easat-1021	58	3	transfer	transfer	NOUN
easat-1021	58	4	will	will	AUX
easat-1021	58	5	either	either	CCONJ
easat-1021	58	6	increase	increase	VERB
easat-1021	58	7	local	local	ADJ
easat-1021	58	8	revenues	revenue	NOUN
easat-1021	58	9	,	,	PUNCT
easat-1021	58	10	which	which	PRON
easat-1021	58	11	means	mean	VERB
easat-1021	58	12	a	a	DET
easat-1021	58	13	more	more	ADV
easat-1021	58	14	financially	financially	ADV
easat-1021	58	15	independent	independent	ADJ
easat-1021	58	16	government	government	NOUN
easat-1021	58	17	(	(	PUNCT
easat-1021	58	18	stimulus	stimulus	ADJ
easat-1021	58	19	effect	effect	NOUN
easat-1021	58	20	)	)	PUNCT
easat-1021	58	21	,	,	PUNCT
easat-1021	58	22	or	or	CCONJ
easat-1021	58	23	reduce	reduce	VERB
easat-1021	58	24	local	local	ADJ
easat-1021	58	25	revenues	revenue	NOUN
easat-1021	58	26	(	(	PUNCT
easat-1021	58	27	substitution	substitution	NOUN
easat-1021	58	28	effect	effect	NOUN
easat-1021	58	29	)	)	PUNCT
easat-1021	59	1	[	[	X
easat-1021	59	2	26	26	NUM
easat-1021	59	3	]	]	PUNCT
easat-1021	59	4	.	.	PUNCT
easat-1021	60	1	intergovernmental	intergovernmental	ADJ
easat-1021	60	2	transfers	transfer	NOUN
easat-1021	60	3	are	be	AUX
easat-1021	60	4	an	an	DET
easat-1021	60	5	extremely	extremely	ADV
easat-1021	60	6	important	important	ADJ
easat-1021	60	7	factor	factor	NOUN
easat-1021	60	8	in	in	ADP
easat-1021	60	9	promoting	promote	VERB
easat-1021	60	10	balanced	balanced	ADJ
easat-1021	60	11	regional	regional	ADJ
easat-1021	60	12	development	development	NOUN
easat-1021	60	13	and	and	CCONJ
easat-1021	60	14	providing	provide	VERB
easat-1021	60	15	assistance	assistance	NOUN
easat-1021	60	16	to	to	ADP
easat-1021	60	17	local	local	ADJ
easat-1021	60	18	governments	government	NOUN
easat-1021	60	19	.	.	PUNCT
easat-1021	61	1	they	they	PRON
easat-1021	61	2	provide	provide	VERB
easat-1021	61	3	financial	financial	ADJ
easat-1021	61	4	assistance	assistance	NOUN
easat-1021	61	5	for	for	ADP
easat-1021	61	6	the	the	DET
easat-1021	61	7	provision	provision	NOUN
easat-1021	61	8	of	of	ADP
easat-1021	61	9	critical	critical	ADJ
easat-1021	61	10	public	public	ADJ
easat-1021	61	11	services	service	NOUN
easat-1021	61	12	,	,	PUNCT
easat-1021	61	13	the	the	DET
easat-1021	61	14	development	development	NOUN
easat-1021	61	15	of	of	ADP
easat-1021	61	16	infrastructure	infrastructure	NOUN
easat-1021	61	17	,	,	PUNCT
easat-1021	61	18	health	health	NOUN
easat-1021	61	19	,	,	PUNCT
easat-1021	61	20	education	education	NOUN
easat-1021	61	21	,	,	PUNCT
easat-1021	61	22	and	and	CCONJ
easat-1021	61	23	social	social	ADJ
easat-1021	61	24	initiatives	initiative	NOUN
easat-1021	61	25	,	,	PUNCT
easat-1021	61	26	and	and	CCONJ
easat-1021	61	27	they	they	PRON
easat-1021	61	28	have	have	VERB
easat-1021	61	29	the	the	DET
easat-1021	61	30	potential	potential	NOUN
easat-1021	61	31	to	to	PART
easat-1021	61	32	assist	assist	VERB
easat-1021	61	33	in	in	ADP
easat-1021	61	34	the	the	DET
easat-1021	61	35	reduction	reduction	NOUN
easat-1021	61	36	of	of	ADP
easat-1021	61	37	regional	regional	ADJ
easat-1021	61	38	imbalances	imbalance	NOUN
easat-1021	61	39	by	by	ADP
easat-1021	61	40	shifting	shift	VERB
easat-1021	61	41	resources	resource	NOUN
easat-1021	61	42	from	from	ADP
easat-1021	61	43	the	the	DET
easat-1021	61	44	central	central	ADJ
easat-1021	61	45	government	government	NOUN
easat-1021	61	46	to	to	ADP
easat-1021	61	47	regions	region	NOUN
easat-1021	61	48	that	that	PRON
easat-1021	61	49	have	have	VERB
easat-1021	61	50	lower	low	ADJ
easat-1021	61	51	financial	financial	ADJ
easat-1021	61	52	resources	resource	NOUN
easat-1021	61	53	.	.	PUNCT
easat-1021	62	1	xing	xing	PROPN
easat-1021	62	2	and	and	CCONJ
easat-1021	62	3	zhang	zhang	PROPN
easat-1021	63	1	[	[	X
easat-1021	63	2	27	27	NUM
easat-1021	63	3	]	]	PUNCT
easat-1021	63	4	and	and	CCONJ
easat-1021	63	5	musviyanti	musviyanti	PROPN
easat-1021	63	6	,	,	PUNCT
easat-1021	63	7	et	et	PROPN
easat-1021	63	8	al	al	PROPN
easat-1021	63	9	.	.	PUNCT
easat-1021	64	1	[	[	X
easat-1021	64	2	13	13	NUM
easat-1021	64	3	]	]	PUNCT
easat-1021	64	4	are	be	AUX
easat-1021	64	5	two	two	NUM
easat-1021	64	6	examples	example	NOUN
easat-1021	64	7	of	of	ADP
easat-1021	64	8	research	research	NOUN
easat-1021	64	9	that	that	PRON
easat-1021	64	10	demonstrate	demonstrate	VERB
easat-1021	64	11	that	that	SCONJ
easat-1021	64	12	intergovernmental	intergovernmental	ADJ
easat-1021	64	13	transfers	transfer	NOUN
easat-1021	64	14	have	have	VERB
easat-1021	64	15	the	the	DET
easat-1021	64	16	potential	potential	NOUN
easat-1021	64	17	to	to	PART
easat-1021	64	18	foster	foster	VERB
easat-1021	64	19	budgetary	budgetary	ADJ
easat-1021	64	20	autonomy	autonomy	NOUN
easat-1021	64	21	.	.	PUNCT
easat-1021	65	1	on	on	ADP
easat-1021	65	2	the	the	DET
easat-1021	65	3	other	other	ADJ
easat-1021	65	4	hand	hand	NOUN
easat-1021	65	5	,	,	PUNCT
easat-1021	65	6	an	an	DET
easat-1021	65	7	excessive	excessive	ADJ
easat-1021	65	8	reliance	reliance	NOUN
easat-1021	65	9	on	on	ADP
easat-1021	65	10	transfers	transfer	NOUN
easat-1021	65	11	between	between	ADP
easat-1021	65	12	governments	government	NOUN
easat-1021	65	13	might	might	AUX
easat-1021	65	14	also	also	ADV
easat-1021	65	15	result	result	VERB
easat-1021	65	16	in	in	ADP
easat-1021	65	17	excessive	excessive	ADJ
easat-1021	65	18	dependency	dependency	NOUN
easat-1021	65	19	[	[	X
easat-1021	65	20	28	28	NUM
easat-1021	65	21	]	]	PUNCT
easat-1021	65	22	.	.	PUNCT
easat-1021	66	1	there	there	PRON
easat-1021	66	2	is	be	VERB
easat-1021	66	3	a	a	DET
easat-1021	66	4	possibility	possibility	NOUN
easat-1021	66	5	that	that	SCONJ
easat-1021	66	6	local	local	ADJ
easat-1021	66	7	governments	government	NOUN
easat-1021	66	8	may	may	AUX
easat-1021	66	9	be	be	AUX
easat-1021	66	10	less	less	ADV
easat-1021	66	11	willing	willing	ADJ
easat-1021	66	12	to	to	PART
easat-1021	66	13	manage	manage	VERB
easat-1021	66	14	their	their	PRON
easat-1021	66	15	own	own	ADJ
easat-1021	66	16	earnings	earning	NOUN
easat-1021	66	17	or	or	CCONJ
easat-1021	66	18	look	look	VERB
easat-1021	66	19	for	for	ADP
easat-1021	66	20	alternate	alternate	ADJ
easat-1021	66	21	sources	source	NOUN
easat-1021	66	22	of	of	ADP
easat-1021	66	23	support	support	NOUN
easat-1021	66	24	when	when	SCONJ
easat-1021	66	25	they	they	PRON
easat-1021	66	26	become	become	VERB
easat-1021	66	27	unduly	unduly	ADV
easat-1021	66	28	reliant	reliant	ADJ
easat-1021	66	29	on	on	ADP
easat-1021	66	30	these	these	DET
easat-1021	66	31	particular	particular	ADJ
easat-1021	66	32	payments	payment	NOUN
easat-1021	66	33	.	.	PUNCT
easat-1021	67	1	due	due	ADP
easat-1021	67	2	to	to	ADP
easat-1021	67	3	this	this	DET
easat-1021	67	4	excessive	excessive	ADJ
easat-1021	67	5	dependency	dependency	NOUN
easat-1021	67	6	,	,	PUNCT
easat-1021	67	7	local	local	ADJ
easat-1021	67	8	authorities	authority	NOUN
easat-1021	67	9	may	may	AUX
easat-1021	67	10	emphasize	emphasize	VERB
easat-1021	67	11	access	access	NOUN
easat-1021	67	12	to	to	ADP
easat-1021	67	13	central	central	ADJ
easat-1021	67	14	money	money	NOUN
easat-1021	67	15	rather	rather	ADV
easat-1021	67	16	than	than	ADP
easat-1021	67	17	striving	strive	VERB
easat-1021	67	18	to	to	PART
easat-1021	67	19	manage	manage	VERB
easat-1021	67	20	their	their	PRON
easat-1021	67	21	own	own	ADJ
easat-1021	67	22	finances	finance	NOUN
easat-1021	67	23	effectively	effectively	ADV
easat-1021	67	24	or	or	CCONJ
easat-1021	67	25	produce	produce	VERB
easat-1021	67	26	local	local	ADJ
easat-1021	67	27	income	income	NOUN
easat-1021	67	28	.	.	PUNCT
easat-1021	68	1	this	this	PRON
easat-1021	68	2	may	may	AUX
easat-1021	68	3	result	result	VERB
easat-1021	68	4	in	in	ADP
easat-1021	68	5	a	a	DET
easat-1021	68	6	lack	lack	NOUN
easat-1021	68	7	of	of	ADP
easat-1021	68	8	fiscal	fiscal	ADJ
easat-1021	68	9	discipline	discipline	NOUN
easat-1021	68	10	,	,	PUNCT
easat-1021	68	11	which	which	PRON
easat-1021	68	12	can	can	AUX
easat-1021	68	13	lead	lead	VERB
easat-1021	68	14	to	to	ADP
easat-1021	68	15	a	a	DET
easat-1021	68	16	lack	lack	NOUN
easat-1021	68	17	of	of	ADP
easat-1021	68	18	fiscal	fiscal	ADJ
easat-1021	68	19	discipline	discipline	NOUN
easat-1021	68	20	.	.	PUNCT
easat-1021	69	1	additionally	additionally	ADV
easat-1021	69	2	,	,	PUNCT
easat-1021	69	3	it	it	PRON
easat-1021	69	4	may	may	AUX
easat-1021	69	5	result	result	VERB
easat-1021	69	6	in	in	ADP
easat-1021	69	7	financial	financial	ADJ
easat-1021	69	8	fragility	fragility	NOUN
easat-1021	69	9	and	and	CCONJ
easat-1021	69	10	restricted	restricted	ADJ
easat-1021	69	11	autonomy	autonomy	NOUN
easat-1021	69	12	,	,	PUNCT
easat-1021	69	13	as	as	ADV
easat-1021	69	14	well	well	ADV
easat-1021	69	15	as	as	ADP
easat-1021	69	16	a	a	DET
easat-1021	69	17	reduction	reduction	NOUN
easat-1021	69	18	in	in	ADP
easat-1021	69	19	expenditure	expenditure	NOUN
easat-1021	69	20	autonomy	autonomy	NOUN
easat-1021	69	21	[	[	X
easat-1021	69	22	26	26	NUM
easat-1021	69	23	]	]	PUNCT
easat-1021	69	24	.	.	PUNCT
easat-1021	70	1	reliance	reliance	NOUN
easat-1021	70	2	on	on	ADP
easat-1021	70	3	centeral	centeral	ADJ
easat-1021	70	4	government	government	NOUN
easat-1021	70	5	funds	fund	NOUN
easat-1021	70	6	sometimes	sometimes	ADV
easat-1021	70	7	hinders	hinder	VERB
easat-1021	70	8	local	local	ADJ
easat-1021	70	9	governments	government	NOUN
easat-1021	70	10	’	’	PART
easat-1021	70	11	capacity	capacity	NOUN
easat-1021	70	12	to	to	PART
easat-1021	70	13	make	make	VERB
easat-1021	70	14	autonomous	autonomous	ADJ
easat-1021	70	15	choices	choice	NOUN
easat-1021	70	16	,	,	PUNCT
easat-1021	70	17	efficiently	efficiently	ADV
easat-1021	70	18	manage	manage	VERB
easat-1021	70	19	their	their	PRON
easat-1021	70	20	finances	finance	NOUN
easat-1021	70	21	,	,	PUNCT
easat-1021	70	22	and	and	CCONJ
easat-1021	70	23	promptly	promptly	ADV
easat-1021	70	24	respond	respond	VERB
easat-1021	70	25	to	to	ADP
easat-1021	70	26	local	local	ADJ
easat-1021	70	27	needs	need	NOUN
easat-1021	70	28	.	.	PUNCT
easat-1021	71	1	according	accord	VERB
easat-1021	71	2	to	to	ADP
easat-1021	71	3	the	the	DET
easat-1021	71	4	directorate	directorate	ADJ
easat-1021	71	5	general	general	NOUN
easat-1021	71	6	of	of	ADP
easat-1021	71	7	financial	financial	ADJ
easat-1021	71	8	balance	balance	NOUN
easat-1021	71	9	,	,	PUNCT
easat-1021	71	10	the	the	DET
easat-1021	71	11	average	average	ADJ
easat-1021	71	12	fiscal	fiscal	ADJ
easat-1021	71	13	autonomy	autonomy	NOUN
easat-1021	71	14	ratio	ratio	NOUN
easat-1021	71	15	of	of	ADP
easat-1021	71	16	indonesian	indonesian	ADJ
easat-1021	71	17	regional	regional	ADJ
easat-1021	71	18	governments	government	NOUN
easat-1021	71	19	in	in	ADP
easat-1021	71	20	2022	2022	NUM
easat-1021	71	21	will	will	AUX
easat-1021	71	22	be	be	AUX
easat-1021	71	23	approximately	approximately	ADV
easat-1021	71	24	14	14	NUM
easat-1021	71	25	%	%	NOUN
easat-1021	71	26	,	,	PUNCT
easat-1021	71	27	with	with	ADP
easat-1021	71	28	certain	certain	ADJ
easat-1021	71	29	areas	area	NOUN
easat-1021	71	30	still	still	ADV
easat-1021	71	31	having	have	VERB
easat-1021	71	32	less	less	ADJ
easat-1021	71	33	than	than	ADP
easat-1021	71	34	5	5	NUM
easat-1021	71	35	%	%	NOUN
easat-1021	71	36	independence	independence	NOUN
easat-1021	71	37	.	.	PUNCT
easat-1021	72	1	this	this	DET
easat-1021	72	2	information	information	NOUN
easat-1021	72	3	comes	come	VERB
easat-1021	72	4	from	from	ADP
easat-1021	72	5	the	the	DET
easat-1021	72	6	findings	finding	NOUN
easat-1021	72	7	of	of	ADP
easat-1021	72	8	the	the	DET
easat-1021	72	9	said	say	VERB
easat-1021	72	10	directorate	directorate	NOUN
easat-1021	72	11	.	.	PUNCT
easat-1021	73	1	based	base	VERB
easat-1021	73	2	on	on	ADP
easat-1021	73	3	oates	oates	PROPN
easat-1021	73	4	[	[	X
easat-1021	73	5	15	15	NUM
easat-1021	73	6	]	]	PUNCT
easat-1021	73	7	and	and	CCONJ
easat-1021	73	8	miyazaki	miyazaki	PROPN
easat-1021	74	1	[	[	X
easat-1021	74	2	25	25	NUM
easat-1021	74	3	]	]	PUNCT
easat-1021	74	4	this	this	PRON
easat-1021	74	5	exemplifies	exemplify	VERB
easat-1021	74	6	the	the	DET
easat-1021	74	7	moral	moral	ADJ
easat-1021	74	8	hazard	hazard	NOUN
easat-1021	74	9	that	that	PRON
easat-1021	74	10	exists	exist	VERB
easat-1021	74	11	within	within	ADP
easat-1021	74	12	local	local	ADJ
easat-1021	74	13	governments	government	NOUN
easat-1021	74	14	as	as	ADP
easat-1021	74	15	a	a	DET
easat-1021	74	16	result	result	NOUN
easat-1021	74	17	of	of	ADP
easat-1021	74	18	their	their	PRON
easat-1021	74	19	excessive	excessive	ADJ
easat-1021	74	20	dependence	dependence	NOUN
easat-1021	74	21	on	on	ADP
easat-1021	74	22	transfer	transfer	NOUN
easat-1021	74	23	money	money	NOUN
easat-1021	74	24	.	.	PUNCT
easat-1021	75	1	an	an	DET
easat-1021	75	2	additional	additional	ADJ
easat-1021	75	3	significant	significant	ADJ
easat-1021	75	4	issue	issue	NOUN
easat-1021	75	5	that	that	PRON
easat-1021	75	6	arises	arise	VERB
easat-1021	75	7	from	from	ADP
easat-1021	75	8	fiscal	fiscal	ADJ
easat-1021	75	9	decentralization	decentralization	NOUN
easat-1021	75	10	is	be	AUX
easat-1021	75	11	the	the	DET
easat-1021	75	12	growing	grow	VERB
easat-1021	75	13	occurrence	occurrence	NOUN
easat-1021	75	14	of	of	ADP
easat-1021	75	15	mishandling	mishandle	VERB
easat-1021	75	16	and	and	CCONJ
easat-1021	75	17	improper	improper	ADJ
easat-1021	75	18	distribution	distribution	NOUN
easat-1021	75	19	of	of	ADP
easat-1021	75	20	money	money	NOUN
easat-1021	75	21	when	when	SCONJ
easat-1021	75	22	fiscal	fiscal	ADJ
easat-1021	75	23	authority	authority	NOUN
easat-1021	75	24	is	be	AUX
easat-1021	75	25	transferred	transfer	VERB
easat-1021	75	26	to	to	ADP
easat-1021	75	27	regional	regional	ADJ
easat-1021	75	28	governing	govern	VERB
easat-1021	75	29	bodies	body	NOUN
easat-1021	75	30	[	[	X
easat-1021	75	31	1	1	NUM
easat-1021	75	32	,	,	PUNCT
easat-1021	75	33	57	57	NUM
easat-1021	75	34	,	,	PUNCT
easat-1021	75	35	22	22	NUM
easat-1021	75	36	,	,	PUNCT
easat-1021	75	37	23	23	NUM
easat-1021	75	38	]	]	PUNCT
easat-1021	75	39	.	.	PUNCT
easat-1021	76	1	occasionally	occasionally	ADV
easat-1021	76	2	,	,	PUNCT
easat-1021	76	3	local	local	ADJ
easat-1021	76	4	authorities	authority	NOUN
easat-1021	76	5	may	may	AUX
easat-1021	76	6	use	use	VERB
easat-1021	76	7	their	their	PRON
easat-1021	76	8	recently	recently	ADV
easat-1021	76	9	acquired	acquire	VERB
easat-1021	76	10	independence	independence	NOUN
easat-1021	76	11	and	and	CCONJ
easat-1021	76	12	susceptibility	susceptibility	NOUN
easat-1021	76	13	to	to	ADP
easat-1021	76	14	particular	particular	ADJ
easat-1021	76	15	interests	interest	NOUN
easat-1021	76	16	,	,	PUNCT
easat-1021	76	17	resulting	result	VERB
easat-1021	76	18	in	in	ADP
easat-1021	76	19	a	a	DET
easat-1021	76	20	reduced	reduce	VERB
easat-1021	76	21	likelihood	likelihood	NOUN
easat-1021	76	22	of	of	ADP
easat-1021	76	23	losing	lose	VERB
easat-1021	76	24	their	their	PRON
easat-1021	76	25	position	position	NOUN
easat-1021	76	26	[	[	X
easat-1021	76	27	20	20	NUM
easat-1021	76	28	,	,	PUNCT
easat-1021	76	29	23	23	NUM
easat-1021	76	30	]	]	PUNCT
easat-1021	76	31	.	.	PUNCT
easat-1021	77	1	for	for	ADP
easat-1021	77	2	instance	instance	NOUN
easat-1021	77	3	,	,	PUNCT
easat-1021	77	4	they	they	PRON
easat-1021	77	5	may	may	AUX
easat-1021	77	6	engage	engage	VERB
easat-1021	77	7	in	in	ADP
easat-1021	77	8	corrupt	corrupt	ADJ
easat-1021	77	9	activities	activity	NOUN
easat-1021	77	10	such	such	ADJ
easat-1021	77	11	as	as	ADP
easat-1021	77	12	misappropriation	misappropriation	NOUN
easat-1021	77	13	of	of	ADP
easat-1021	77	14	funds	fund	NOUN
easat-1021	77	15	,	,	PUNCT
easat-1021	77	16	illicit	illicit	ADJ
easat-1021	77	17	payments	payment	NOUN
easat-1021	77	18	,	,	PUNCT
easat-1021	77	19	or	or	CCONJ
easat-1021	77	20	biassed	biassed	ADJ
easat-1021	77	21	contract	contract	NOUN
easat-1021	77	22	allocation	allocation	NOUN
easat-1021	77	23	.	.	PUNCT
easat-1021	78	1	several	several	ADJ
easat-1021	78	2	studies	study	NOUN
easat-1021	78	3	examine	examine	VERB
easat-1021	78	4	the	the	DET
easat-1021	78	5	influence	influence	NOUN
easat-1021	78	6	of	of	ADP
easat-1021	78	7	corruption	corruption	NOUN
easat-1021	78	8	on	on	ADP
easat-1021	78	9	the	the	DET
easat-1021	78	10	fiscal	fiscal	ADJ
easat-1021	78	11	independence	independence	NOUN
easat-1021	78	12	of	of	ADP
easat-1021	78	13	regional	regional	ADJ
easat-1021	78	14	governments	government	NOUN
easat-1021	78	15	,	,	PUNCT
easat-1021	78	16	which	which	PRON
easat-1021	78	17	may	may	AUX
easat-1021	78	18	indicate	indicate	VERB
easat-1021	78	19	the	the	DET
easat-1021	78	20	effectiveness	effectiveness	NOUN
easat-1021	78	21	of	of	ADP
easat-1021	78	22	fiscal	fiscal	ADJ
easat-1021	78	23	decentralization	decentralization	NOUN
easat-1021	78	24	.	.	PUNCT
easat-1021	79	1	however	however	ADV
easat-1021	79	2	,	,	PUNCT
easat-1021	79	3	the	the	DET
easat-1021	79	4	findings	finding	NOUN
easat-1021	79	5	are	be	AUX
easat-1021	79	6	inconclusive	inconclusive	ADJ
easat-1021	79	7	.	.	PUNCT
easat-1021	80	1	these	these	DET
easat-1021	80	2	studies	study	NOUN
easat-1021	80	3	indicate	indicate	VERB
easat-1021	80	4	that	that	SCONJ
easat-1021	80	5	fiscal	fiscal	ADJ
easat-1021	80	6	decentralization	decentralization	NOUN
easat-1021	80	7	strategies	strategy	NOUN
easat-1021	80	8	have	have	VERB
easat-1021	80	9	the	the	DET
easat-1021	80	10	potential	potential	NOUN
easat-1021	80	11	to	to	PART
easat-1021	80	12	greatly	greatly	ADV
easat-1021	80	13	reduce	reduce	VERB
easat-1021	80	14	corruption	corruption	NOUN
easat-1021	80	15	levels	level	NOUN
easat-1021	80	16	[	[	X
easat-1021	80	17	29	29	NUM
easat-1021	80	18	-	-	SYM
easat-1021	80	19	31	31	NUM
easat-1021	80	20	]	]	PUNCT
easat-1021	80	21	.	.	PUNCT
easat-1021	81	1	one	one	NUM
easat-1021	81	2	of	of	ADP
easat-1021	81	3	the	the	DET
easat-1021	81	4	ways	way	NOUN
easat-1021	81	5	in	in	ADP
easat-1021	81	6	which	which	PRON
easat-1021	81	7	fiscal	fiscal	ADJ
easat-1021	81	8	decentralization	decentralization	NOUN
easat-1021	81	9	might	might	AUX
easat-1021	81	10	help	help	VERB
easat-1021	81	11	reduce	reduce	VERB
easat-1021	81	12	corruption	corruption	NOUN
easat-1021	81	13	is	be	AUX
easat-1021	81	14	by	by	ADP
easat-1021	81	15	enhancing	enhance	VERB
easat-1021	81	16	local	local	ADJ
easat-1021	81	17	responsibility	responsibility	NOUN
easat-1021	81	18	.	.	PUNCT
easat-1021	82	1	according	accord	VERB
easat-1021	82	2	to	to	AUX
easat-1021	82	3	hadiz	hadiz	VERB
easat-1021	82	4	[	[	X
easat-1021	82	5	32	32	NUM
easat-1021	82	6	]	]	PUNCT
easat-1021	82	7	decentralization	decentralization	NOUN
easat-1021	82	8	fosters	foster	VERB
easat-1021	82	9	corruption	corruption	NOUN
easat-1021	82	10	in	in	ADP
easat-1021	82	11	government	government	NOUN
easat-1021	82	12	,	,	PUNCT
easat-1021	82	13	a	a	DET
easat-1021	82	14	view	view	NOUN
easat-1021	82	15	shared	share	VERB
easat-1021	82	16	by	by	ADP
easat-1021	82	17	alfada	alfada	NOUN
easat-1021	83	1	[	[	X
easat-1021	83	2	33	33	NUM
easat-1021	83	3	]	]	PUNCT
easat-1021	83	4	;	;	PUNCT
easat-1021	83	5	sarjana	sarjana	PROPN
easat-1021	84	1	[	[	X
easat-1021	84	2	22	22	NUM
easat-1021	84	3	]	]	PUNCT
easat-1021	84	4	;	;	PUNCT
easat-1021	84	5	shon	shon	PROPN
easat-1021	84	6	and	and	CCONJ
easat-1021	84	7	cho	cho	PROPN
easat-1021	84	8	[	[	X
easat-1021	84	9	23	23	NUM
easat-1021	84	10	]	]	X
easat-1021	84	11	;	;	PUNCT
easat-1021	84	12	saputra	saputra	ADJ
easat-1021	84	13	and	and	CCONJ
easat-1021	84	14	setiawan	setiawan	X
easat-1021	84	15	[	[	X
easat-1021	84	16	34	34	NUM
easat-1021	84	17	]	]	PUNCT
easat-1021	84	18	and	and	CCONJ
easat-1021	84	19	paranata	paranata	X
easat-1021	85	1	[	[	X
easat-1021	85	2	7	7	NUM
easat-1021	85	3	]	]	PUNCT
easat-1021	85	4	.	.	PUNCT
easat-1021	86	1	the	the	DET
easat-1021	86	2	reduced	reduced	ADJ
easat-1021	86	3	supervisory	supervisory	ADJ
easat-1021	86	4	function	function	NOUN
easat-1021	86	5	of	of	ADP
easat-1021	86	6	the	the	DET
easat-1021	86	7	central	central	ADJ
easat-1021	86	8	government	government	NOUN
easat-1021	86	9	is	be	AUX
easat-1021	86	10	a	a	DET
easat-1021	86	11	significant	significant	ADJ
easat-1021	86	12	element	element	NOUN
easat-1021	86	13	that	that	PRON
easat-1021	86	14	contributes	contribute	VERB
easat-1021	86	15	to	to	ADP
easat-1021	86	16	corruption	corruption	NOUN
easat-1021	86	17	in	in	ADP
easat-1021	86	18	decentralized	decentralize	VERB
easat-1021	86	19	systems	system	NOUN
easat-1021	86	20	[	[	X
easat-1021	86	21	7	7	NUM
easat-1021	86	22	]	]	PUNCT
easat-1021	86	23	.	.	PUNCT
easat-1021	87	1	the	the	DET
easat-1021	87	2	decentralization	decentralization	NOUN
easat-1021	87	3	of	of	ADP
easat-1021	87	4	348	348	NUM
easat-1021	87	5	edelweiss	edelweiss	PROPN
easat-1021	87	6	applied	apply	VERB
easat-1021	87	7	science	science	NOUN
easat-1021	87	8	and	and	CCONJ
easat-1021	87	9	technology	technology	NOUN
easat-1021	87	10	issn	issn	PROPN
easat-1021	87	11	:	:	PUNCT
easat-1021	87	12	2576	2576	NUM
easat-1021	87	13	-	-	SYM
easat-1021	87	14	8484	8484	NUM
easat-1021	87	15	vol	vol	NOUN
easat-1021	87	16	.	.	PROPN
easat-1021	87	17	8	8	NUM
easat-1021	87	18	,	,	PUNCT
easat-1021	87	19	no	no	INTJ
easat-1021	87	20	.	.	NOUN
easat-1021	87	21	4	4	NUM
easat-1021	87	22	:	:	SYM
easat-1021	87	23	345	345	NUM
easat-1021	87	24	-	-	SYM
easat-1021	87	25	357	357	NUM
easat-1021	87	26	,	,	PUNCT
easat-1021	87	27	2024	2024	NUM
easat-1021	87	28	doi	doi	NOUN
easat-1021	87	29	:	:	PUNCT
easat-1021	87	30	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	87	31	©	©	ADP
easat-1021	87	32	2024	2024	NUM
easat-1021	87	33	by	by	ADP
easat-1021	87	34	the	the	DET
easat-1021	87	35	authors	author	NOUN
easat-1021	87	36	;	;	PUNCT
easat-1021	87	37	licensee	licensee	PROPN
easat-1021	87	38	learning	learning	PROPN
easat-1021	87	39	gate	gate	PROPN
easat-1021	87	40	governance	governance	NOUN
easat-1021	87	41	has	have	AUX
easat-1021	87	42	resulted	result	VERB
easat-1021	87	43	in	in	ADP
easat-1021	87	44	increased	increase	VERB
easat-1021	87	45	possibilities	possibility	NOUN
easat-1021	87	46	for	for	ADP
easat-1021	87	47	inefficiency	inefficiency	NOUN
easat-1021	87	48	and	and	CCONJ
easat-1021	87	49	corruption	corruption	NOUN
easat-1021	87	50	within	within	ADP
easat-1021	87	51	local	local	ADJ
easat-1021	87	52	government	government	NOUN
easat-1021	87	53	.	.	PUNCT
easat-1021	88	1	according	accord	VERB
easat-1021	88	2	to	to	ADP
easat-1021	88	3	data	datum	NOUN
easat-1021	88	4	from	from	ADP
easat-1021	88	5	the	the	DET
easat-1021	88	6	indonesian	indonesian	ADJ
easat-1021	88	7	corrupt	corrupt	ADJ
easat-1021	88	8	watch	watch	PROPN
easat-1021	88	9	(	(	PUNCT
easat-1021	88	10	icw	icw	PROPN
easat-1021	88	11	)	)	PUNCT
easat-1021	88	12	,	,	PUNCT
easat-1021	88	13	the	the	DET
easat-1021	88	14	incidence	incidence	NOUN
easat-1021	88	15	of	of	ADP
easat-1021	88	16	corruption	corruption	NOUN
easat-1021	88	17	in	in	ADP
easat-1021	88	18	indonesia	indonesia	PROPN
easat-1021	88	19	has	have	AUX
easat-1021	88	20	risen	rise	VERB
easat-1021	88	21	steadily	steadily	ADV
easat-1021	88	22	over	over	ADP
easat-1021	88	23	the	the	DET
easat-1021	88	24	years	year	NOUN
easat-1021	88	25	.	.	PUNCT
easat-1021	89	1	in	in	ADP
easat-1021	89	2	2018	2018	NUM
easat-1021	89	3	,	,	PUNCT
easat-1021	89	4	there	there	PRON
easat-1021	89	5	were	be	VERB
easat-1021	89	6	454	454	NUM
easat-1021	89	7	corruption	corruption	NOUN
easat-1021	89	8	cases	case	NOUN
easat-1021	89	9	involving	involve	VERB
easat-1021	89	10	1087	1087	NUM
easat-1021	89	11	suspects	suspect	NOUN
easat-1021	89	12	;	;	PUNCT
easat-1021	89	13	however	however	ADV
easat-1021	89	14	,	,	PUNCT
easat-1021	89	15	in	in	ADP
easat-1021	89	16	2022	2022	NUM
easat-1021	89	17	,	,	PUNCT
easat-1021	89	18	the	the	DET
easat-1021	89	19	number	number	NOUN
easat-1021	89	20	of	of	ADP
easat-1021	89	21	corruption	corruption	NOUN
easat-1021	89	22	cases	case	NOUN
easat-1021	89	23	grew	grow	VERB
easat-1021	89	24	to	to	ADP
easat-1021	89	25	579	579	NUM
easat-1021	89	26	,	,	PUNCT
easat-1021	89	27	with	with	ADP
easat-1021	89	28	1396	1396	NUM
easat-1021	89	29	suspects	suspect	NOUN
easat-1021	89	30	implicated	implicate	VERB
easat-1021	89	31	.	.	PUNCT
easat-1021	90	1	the	the	DET
easat-1021	90	2	indonesian	indonesian	ADJ
easat-1021	90	3	corruption	corruption	NOUN
easat-1021	90	4	perception	perception	NOUN
easat-1021	90	5	index	index	NOUN
easat-1021	90	6	(	(	PUNCT
easat-1021	90	7	cpi	cpi	PROPN
easat-1021	90	8	)	)	PUNCT
easat-1021	90	9	has	have	AUX
easat-1021	90	10	shown	show	VERB
easat-1021	90	11	a	a	DET
easat-1021	90	12	similar	similar	ADJ
easat-1021	90	13	outcome	outcome	NOUN
easat-1021	90	14	,	,	PUNCT
easat-1021	90	15	with	with	ADP
easat-1021	90	16	a	a	DET
easat-1021	90	17	decline	decline	NOUN
easat-1021	90	18	from	from	ADP
easat-1021	90	19	a	a	DET
easat-1021	90	20	score	score	NOUN
easat-1021	90	21	of	of	ADP
easat-1021	90	22	38	38	NUM
easat-1021	90	23	in	in	ADP
easat-1021	90	24	2018	2018	NUM
easat-1021	90	25	to	to	ADP
easat-1021	90	26	34	34	NUM
easat-1021	90	27	in	in	ADP
easat-1021	90	28	2022	2022	NUM
easat-1021	90	29	.	.	PUNCT
easat-1021	91	1	this	this	DET
easat-1021	91	2	statistic	statistic	NOUN
easat-1021	91	3	indicates	indicate	VERB
easat-1021	91	4	the	the	DET
easat-1021	91	5	decline	decline	NOUN
easat-1021	91	6	in	in	ADP
easat-1021	91	7	corrupt	corrupt	ADJ
easat-1021	91	8	practices	practice	NOUN
easat-1021	91	9	in	in	ADP
easat-1021	91	10	indonesia	indonesia	PROPN
easat-1021	91	11	.	.	PUNCT
easat-1021	92	1	the	the	DET
easat-1021	92	2	indonesian	indonesian	ADJ
easat-1021	92	3	anti	anti	ADJ
easat-1021	92	4	-	-	ADJ
easat-1021	92	5	corruption	corruption	ADJ
easat-1021	92	6	commission	commission	NOUN
easat-1021	92	7	launched	launch	VERB
easat-1021	92	8	the	the	DET
easat-1021	92	9	monitoring	monitoring	NOUN
easat-1021	92	10	centre	centre	NOUN
easat-1021	92	11	for	for	ADP
easat-1021	92	12	prevention	prevention	NOUN
easat-1021	92	13	(	(	PUNCT
easat-1021	92	14	mcp	mcp	PROPN
easat-1021	92	15	)	)	PUNCT
easat-1021	92	16	initiative	initiative	NOUN
easat-1021	92	17	in	in	ADP
easat-1021	92	18	2018	2018	NUM
easat-1021	92	19	,	,	PUNCT
easat-1021	92	20	also	also	ADV
easat-1021	92	21	know	know	VERB
easat-1021	92	22	as	as	SCONJ
easat-1021	92	23	the	the	DET
easat-1021	92	24	prevention	prevention	NOUN
easat-1021	92	25	coordination	coordination	NOUN
easat-1021	92	26	and	and	CCONJ
easat-1021	92	27	monitoring	monitoring	NOUN
easat-1021	92	28	initiative	initiative	NOUN
easat-1021	92	29	,	,	PUNCT
easat-1021	92	30	to	to	PART
easat-1021	92	31	tackle	tackle	VERB
easat-1021	92	32	these	these	DET
easat-1021	92	33	issues	issue	NOUN
easat-1021	92	34	.	.	PUNCT
easat-1021	93	1	the	the	DET
easat-1021	93	2	objective	objective	NOUN
easat-1021	93	3	of	of	ADP
easat-1021	93	4	this	this	DET
easat-1021	93	5	project	project	NOUN
easat-1021	93	6	is	be	AUX
easat-1021	93	7	to	to	PART
easat-1021	93	8	evaluate	evaluate	VERB
easat-1021	93	9	the	the	DET
easat-1021	93	10	degree	degree	NOUN
easat-1021	93	11	to	to	PART
easat-1021	93	12	which	which	PRON
easat-1021	93	13	the	the	DET
easat-1021	93	14	regional	regional	ADJ
easat-1021	93	15	administration	administration	NOUN
easat-1021	93	16	is	be	AUX
easat-1021	93	17	executing	execute	VERB
easat-1021	93	18	its	its	PRON
easat-1021	93	19	anti	anti	ADJ
easat-1021	93	20	-	-	ADJ
easat-1021	93	21	corruption	corruption	ADJ
easat-1021	93	22	initiative	initiative	NOUN
easat-1021	93	23	.	.	PUNCT
easat-1021	94	1	the	the	DET
easat-1021	94	2	mcp	mcp	PROPN
easat-1021	94	3	program	program	NOUN
easat-1021	94	4	consists	consist	VERB
easat-1021	94	5	of	of	ADP
easat-1021	94	6	eight	eight	NUM
easat-1021	94	7	specific	specific	ADJ
easat-1021	94	8	areas	area	NOUN
easat-1021	94	9	of	of	ADP
easat-1021	94	10	emphasis	emphasis	NOUN
easat-1021	94	11	:	:	PUNCT
easat-1021	94	12	the	the	DET
easat-1021	94	13	following	follow	VERB
easat-1021	94	14	are	be	AUX
easat-1021	94	15	the	the	DET
easat-1021	94	16	eight	eight	NUM
easat-1021	94	17	areas	area	NOUN
easat-1021	94	18	of	of	ADP
easat-1021	94	19	focus	focus	NOUN
easat-1021	94	20	:	:	PUNCT
easat-1021	94	21	1	1	X
easat-1021	94	22	)	)	PUNCT
easat-1021	94	23	planning	planning	NOUN
easat-1021	94	24	and	and	CCONJ
easat-1021	94	25	budgeting	budgeting	NOUN
easat-1021	94	26	;	;	PUNCT
easat-1021	94	27	2	2	X
easat-1021	94	28	)	)	PUNCT
easat-1021	94	29	procurement	procurement	NOUN
easat-1021	94	30	of	of	ADP
easat-1021	94	31	goods	good	NOUN
easat-1021	94	32	and	and	CCONJ
easat-1021	94	33	services	service	NOUN
easat-1021	94	34	;	;	PUNCT
easat-1021	94	35	3	3	X
easat-1021	94	36	)	)	PUNCT
easat-1021	94	37	integrated	integrate	VERB
easat-1021	94	38	one	one	NUM
easat-1021	94	39	-	-	PUNCT
easat-1021	94	40	stop	stop	NOUN
easat-1021	94	41	service	service	NOUN
easat-1021	94	42	;	;	PUNCT
easat-1021	94	43	4	4	X
easat-1021	94	44	)	)	PUNCT
easat-1021	94	45	capacity	capacity	NOUN
easat-1021	94	46	;	;	PUNCT
easat-1021	94	47	5	5	X
easat-1021	94	48	)	)	PUNCT
easat-1021	94	49	civil	civil	ADJ
easat-1021	94	50	service	service	NOUN
easat-1021	94	51	management	management	NOUN
easat-1021	94	52	;	;	PUNCT
easat-1021	94	53	6	6	NUM
easat-1021	94	54	)	)	PUNCT
easat-1021	94	55	optimization	optimization	NOUN
easat-1021	94	56	of	of	ADP
easat-1021	94	57	locally	locally	ADV
easat-1021	94	58	generated	generate	VERB
easat-1021	94	59	revenue	revenue	NOUN
easat-1021	94	60	(	(	PUNCT
easat-1021	94	61	pad	pad	NOUN
easat-1021	94	62	)	)	PUNCT
easat-1021	94	63	;	;	PUNCT
easat-1021	94	64	7	7	X
easat-1021	94	65	)	)	PUNCT
easat-1021	94	66	regional	regional	ADJ
easat-1021	94	67	asset	asset	NOUN
easat-1021	94	68	management	management	NOUN
easat-1021	94	69	;	;	PUNCT
easat-1021	94	70	and	and	CCONJ
easat-1021	94	71	8)	8)	NUM
easat-1021	94	72	village	village	NOUN
easat-1021	94	73	fund	fund	NOUN
easat-1021	94	74	management	management	NOUN
easat-1021	94	75	(	(	PUNCT
easat-1021	94	76	dana	dana	PROPN
easat-1021	94	77	desa	desa	PROPN
easat-1021	94	78	)	)	PUNCT
easat-1021	94	79	.	.	PUNCT
easat-1021	95	1	the	the	DET
easat-1021	95	2	mcp	mcp	PROPN
easat-1021	95	3	score	score	NOUN
easat-1021	95	4	serves	serve	VERB
easat-1021	95	5	as	as	ADP
easat-1021	95	6	a	a	DET
easat-1021	95	7	substitute	substitute	NOUN
easat-1021	95	8	for	for	ADP
easat-1021	95	9	the	the	DET
easat-1021	95	10	anti	anti	ADJ
easat-1021	95	11	-	-	ADJ
easat-1021	95	12	corruption	corruption	ADJ
easat-1021	95	13	factors	factor	NOUN
easat-1021	95	14	,	,	PUNCT
easat-1021	95	15	a	a	DET
easat-1021	95	16	measure	measure	NOUN
easat-1021	95	17	also	also	ADV
easat-1021	95	18	used	use	VERB
easat-1021	95	19	by	by	ADP
easat-1021	95	20	wibisono	wibisono	NOUN
easat-1021	95	21	and	and	CCONJ
easat-1021	95	22	khoirunurrofik	khoirunurrofik	NOUN
easat-1021	95	23	[	[	X
easat-1021	95	24	35	35	NUM
easat-1021	95	25	]	]	PUNCT
easat-1021	95	26	.	.	PUNCT
easat-1021	96	1	this	this	DET
easat-1021	96	2	study	study	NOUN
easat-1021	96	3	also	also	ADV
easat-1021	96	4	used	use	VERB
easat-1021	96	5	investment	investment	NOUN
easat-1021	96	6	as	as	ADP
easat-1021	96	7	the	the	DET
easat-1021	96	8	socio	socio	NOUN
easat-1021	96	9	-	-	PUNCT
easat-1021	96	10	economic	economic	ADJ
easat-1021	96	11	driver	driver	NOUN
easat-1021	96	12	.	.	PUNCT
easat-1021	97	1	investment	investment	NOUN
easat-1021	97	2	is	be	AUX
easat-1021	97	3	crucial	crucial	ADJ
easat-1021	97	4	for	for	ADP
easat-1021	97	5	fostering	foster	VERB
easat-1021	97	6	financial	financial	ADJ
easat-1021	97	7	autonomy	autonomy	NOUN
easat-1021	97	8	.	.	PUNCT
easat-1021	98	1	developing	develop	VERB
easat-1021	98	2	nations	nation	NOUN
easat-1021	98	3	rely	rely	VERB
easat-1021	98	4	on	on	ADP
easat-1021	98	5	foreign	foreign	ADJ
easat-1021	98	6	direct	direct	ADJ
easat-1021	98	7	investment	investment	NOUN
easat-1021	98	8	to	to	PART
easat-1021	98	9	improve	improve	VERB
easat-1021	98	10	enterprise	enterprise	NOUN
easat-1021	98	11	functioning	function	VERB
easat-1021	98	12	and	and	CCONJ
easat-1021	98	13	provide	provide	VERB
easat-1021	98	14	a	a	DET
easat-1021	98	15	multiplier	multipli	ADJ
easat-1021	98	16	impact	impact	NOUN
easat-1021	98	17	on	on	ADP
easat-1021	98	18	regional	regional	ADJ
easat-1021	98	19	revenue	revenue	NOUN
easat-1021	98	20	and	and	CCONJ
easat-1021	98	21	autonomy	autonomy	NOUN
easat-1021	98	22	[	[	X
easat-1021	98	23	13	13	NUM
easat-1021	98	24	]	]	PUNCT
easat-1021	98	25	.	.	PUNCT
easat-1021	99	1	the	the	DET
easat-1021	99	2	current	current	ADJ
easat-1021	99	3	body	body	NOUN
easat-1021	99	4	of	of	ADP
easat-1021	99	5	research	research	NOUN
easat-1021	99	6	extensively	extensively	ADV
easat-1021	99	7	examines	examine	VERB
easat-1021	99	8	the	the	DET
easat-1021	99	9	influence	influence	NOUN
easat-1021	99	10	of	of	ADP
easat-1021	99	11	fiscal	fiscal	ADJ
easat-1021	99	12	decentralization	decentralization	NOUN
easat-1021	99	13	,	,	PUNCT
easat-1021	99	14	particularly	particularly	ADV
easat-1021	99	15	intergovernmental	intergovernmental	ADJ
easat-1021	99	16	transfers	transfer	NOUN
easat-1021	99	17	,	,	PUNCT
easat-1021	99	18	on	on	ADP
easat-1021	99	19	local	local	ADJ
easat-1021	99	20	fiscal	fiscal	ADJ
easat-1021	99	21	independence	independence	NOUN
easat-1021	99	22	and	and	CCONJ
easat-1021	99	23	corruption	corruption	NOUN
easat-1021	99	24	.	.	PUNCT
easat-1021	100	1	however	however	ADV
easat-1021	100	2	,	,	PUNCT
easat-1021	100	3	there	there	PRON
easat-1021	100	4	remains	remain	VERB
easat-1021	100	5	a	a	DET
easat-1021	100	6	significant	significant	ADJ
easat-1021	100	7	research	research	NOUN
easat-1021	100	8	gap	gap	NOUN
easat-1021	100	9	in	in	ADP
easat-1021	100	10	thoroughly	thoroughly	ADV
easat-1021	100	11	examining	examine	VERB
easat-1021	100	12	the	the	DET
easat-1021	100	13	interaction	interaction	NOUN
easat-1021	100	14	among	among	ADP
easat-1021	100	15	these	these	DET
easat-1021	100	16	components	component	NOUN
easat-1021	100	17	.	.	PUNCT
easat-1021	101	1	there	there	PRON
easat-1021	101	2	is	be	VERB
easat-1021	101	3	a	a	DET
easat-1021	101	4	lack	lack	NOUN
easat-1021	101	5	of	of	ADP
easat-1021	101	6	comprehensive	comprehensive	ADJ
easat-1021	101	7	research	research	NOUN
easat-1021	101	8	that	that	PRON
easat-1021	101	9	has	have	AUX
easat-1021	101	10	examined	examine	VERB
easat-1021	101	11	the	the	DET
easat-1021	101	12	direct	direct	ADJ
easat-1021	101	13	relationship	relationship	NOUN
easat-1021	101	14	between	between	ADP
easat-1021	101	15	the	the	DET
easat-1021	101	16	amount	amount	NOUN
easat-1021	101	17	of	of	ADP
easat-1021	101	18	intergovernmental	intergovernmental	ADJ
easat-1021	101	19	transfers	transfer	NOUN
easat-1021	101	20	and	and	CCONJ
easat-1021	101	21	the	the	DET
easat-1021	101	22	financial	financial	ADJ
easat-1021	101	23	independence	independence	NOUN
easat-1021	101	24	of	of	ADP
easat-1021	101	25	local	local	ADJ
easat-1021	101	26	governments	government	NOUN
easat-1021	101	27	,	,	PUNCT
easat-1021	101	28	as	as	ADV
easat-1021	101	29	well	well	ADV
easat-1021	101	30	as	as	ADP
easat-1021	101	31	the	the	DET
easat-1021	101	32	associated	associated	ADJ
easat-1021	101	33	dangers	danger	NOUN
easat-1021	101	34	of	of	ADP
easat-1021	101	35	corrupt	corrupt	ADJ
easat-1021	101	36	practices	practice	NOUN
easat-1021	101	37	.	.	PUNCT
easat-1021	102	1	in	in	ADP
easat-1021	102	2	addition	addition	NOUN
easat-1021	102	3	,	,	PUNCT
easat-1021	102	4	while	while	SCONJ
easat-1021	102	5	there	there	PRON
easat-1021	102	6	is	be	VERB
easat-1021	102	7	a	a	DET
easat-1021	102	8	wealth	wealth	NOUN
easat-1021	102	9	of	of	ADP
easat-1021	102	10	literature	literature	NOUN
easat-1021	102	11	on	on	ADP
easat-1021	102	12	the	the	DET
easat-1021	102	13	pros	pro	NOUN
easat-1021	102	14	and	and	CCONJ
easat-1021	102	15	cons	con	NOUN
easat-1021	102	16	of	of	ADP
easat-1021	102	17	fiscal	fiscal	ADJ
easat-1021	102	18	decentralization	decentralization	NOUN
easat-1021	102	19	,	,	PUNCT
easat-1021	102	20	there	there	PRON
easat-1021	102	21	has	have	AUX
easat-1021	102	22	been	be	AUX
easat-1021	102	23	less	less	ADJ
easat-1021	102	24	focus	focus	NOUN
easat-1021	102	25	on	on	ADP
easat-1021	102	26	actual	actual	ADJ
easat-1021	102	27	approaches	approach	NOUN
easat-1021	102	28	and	and	CCONJ
easat-1021	102	29	processes	process	NOUN
easat-1021	102	30	that	that	PRON
easat-1021	102	31	may	may	AUX
easat-1021	102	32	successfully	successfully	ADV
easat-1021	102	33	combat	combat	VERB
easat-1021	102	34	corruption	corruption	NOUN
easat-1021	102	35	within	within	ADP
easat-1021	102	36	the	the	DET
easat-1021	102	37	framework	framework	NOUN
easat-1021	102	38	of	of	ADP
easat-1021	102	39	fiscal	fiscal	ADJ
easat-1021	102	40	autonomy	autonomy	NOUN
easat-1021	102	41	.	.	PUNCT
easat-1021	103	1	hence	hence	ADV
easat-1021	103	2	,	,	PUNCT
easat-1021	103	3	this	this	DET
easat-1021	103	4	study	study	NOUN
easat-1021	103	5	seeks	seek	VERB
easat-1021	103	6	to	to	PART
easat-1021	103	7	address	address	VERB
easat-1021	103	8	this	this	DET
easat-1021	103	9	deficiency	deficiency	NOUN
easat-1021	103	10	by	by	ADP
easat-1021	103	11	offering	offer	VERB
easat-1021	103	12	a	a	DET
easat-1021	103	13	more	more	ADV
easat-1021	103	14	intricate	intricate	ADJ
easat-1021	103	15	comprehension	comprehension	NOUN
easat-1021	103	16	of	of	ADP
easat-1021	103	17	how	how	SCONJ
easat-1021	103	18	fiscal	fiscal	ADJ
easat-1021	103	19	decentralization	decentralization	NOUN
easat-1021	103	20	impacts	impact	VERB
easat-1021	103	21	fiscal	fiscal	ADJ
easat-1021	103	22	autonomy	autonomy	NOUN
easat-1021	103	23	.	.	PUNCT
easat-1021	104	1	moreover	moreover	ADV
easat-1021	104	2	,	,	PUNCT
easat-1021	104	3	it	it	PRON
easat-1021	104	4	proposes	propose	VERB
easat-1021	104	5	specific	specific	ADJ
easat-1021	104	6	strategies	strategy	NOUN
easat-1021	104	7	for	for	ADP
easat-1021	104	8	how	how	SCONJ
easat-1021	104	9	the	the	DET
easat-1021	104	10	anti	anti	ADJ
easat-1021	104	11	-	-	ADJ
easat-1021	104	12	corruption	corruption	ADJ
easat-1021	104	13	agenda	agenda	NOUN
easat-1021	104	14	may	may	AUX
easat-1021	104	15	effectively	effectively	ADV
easat-1021	104	16	mitigate	mitigate	VERB
easat-1021	104	17	corruption	corruption	NOUN
easat-1021	104	18	risks	risk	NOUN
easat-1021	104	19	in	in	ADP
easat-1021	104	20	decentralized	decentralized	ADJ
easat-1021	104	21	fiscal	fiscal	ADJ
easat-1021	104	22	systems	system	NOUN
easat-1021	104	23	.	.	PUNCT
easat-1021	105	1	2	2	X
easat-1021	105	2	.	.	X
easat-1021	105	3	methodology	methodology	NOUN
easat-1021	105	4	we	we	PRON
easat-1021	105	5	conducted	conduct	VERB
easat-1021	105	6	the	the	DET
easat-1021	105	7	study	study	NOUN
easat-1021	105	8	analysis	analysis	NOUN
easat-1021	105	9	in	in	ADP
easat-1021	105	10	74	74	NUM
easat-1021	105	11	out	out	ADP
easat-1021	105	12	of	of	ADP
easat-1021	105	13	the	the	DET
easat-1021	105	14	75	75	NUM
easat-1021	105	15	new	new	ADJ
easat-1021	105	16	autonomous	autonomous	ADJ
easat-1021	105	17	regions	region	NOUN
easat-1021	105	18	(	(	PUNCT
easat-1021	105	19	nar	nar	NOUN
easat-1021	105	20	)	)	PUNCT
easat-1021	105	21	established	establish	VERB
easat-1021	105	22	after	after	ADP
easat-1021	105	23	2004	2004	NUM
easat-1021	105	24	.	.	PUNCT
easat-1021	106	1	the	the	DET
easat-1021	106	2	year	year	NOUN
easat-1021	106	3	2004	2004	NUM
easat-1021	106	4	is	be	AUX
easat-1021	106	5	chosen	choose	VERB
easat-1021	106	6	as	as	ADP
easat-1021	106	7	the	the	DET
easat-1021	106	8	reference	reference	NOUN
easat-1021	106	9	point	point	NOUN
easat-1021	106	10	due	due	ADP
easat-1021	106	11	to	to	ADP
easat-1021	106	12	the	the	DET
easat-1021	106	13	enactment	enactment	NOUN
easat-1021	106	14	of	of	ADP
easat-1021	106	15	law	law	NOUN
easat-1021	106	16	32	32	NUM
easat-1021	106	17	of	of	ADP
easat-1021	106	18	2004	2004	NUM
easat-1021	106	19	during	during	ADP
easat-1021	106	20	that	that	DET
easat-1021	106	21	year	year	NOUN
easat-1021	106	22	.	.	PUNCT
easat-1021	107	1	we	we	PRON
easat-1021	107	2	contend	contend	VERB
easat-1021	107	3	that	that	SCONJ
easat-1021	107	4	the	the	DET
easat-1021	107	5	legislation	legislation	NOUN
easat-1021	107	6	conferred	confer	VERB
easat-1021	107	7	legitimacy	legitimacy	NOUN
easat-1021	107	8	on	on	ADP
easat-1021	107	9	decentralization	decentralization	NOUN
easat-1021	107	10	and	and	CCONJ
easat-1021	107	11	granted	grant	VERB
easat-1021	107	12	more	more	ADJ
easat-1021	107	13	authority	authority	NOUN
easat-1021	107	14	to	to	ADP
easat-1021	107	15	local	local	ADJ
easat-1021	107	16	administrations	administration	NOUN
easat-1021	107	17	.	.	PUNCT
easat-1021	108	1	in	in	ADP
easat-1021	108	2	our	our	PRON
easat-1021	108	3	research	research	NOUN
easat-1021	108	4	,	,	PUNCT
easat-1021	108	5	we	we	PRON
easat-1021	108	6	omitted	omit	VERB
easat-1021	108	7	one	one	NUM
easat-1021	108	8	nar	nar	NOUN
easat-1021	108	9	,	,	PUNCT
easat-1021	108	10	namely	namely	ADV
easat-1021	108	11	the	the	DET
easat-1021	108	12	province	province	NOUN
easat-1021	108	13	government	government	NOUN
easat-1021	108	14	of	of	ADP
easat-1021	108	15	north	north	PROPN
easat-1021	108	16	kalimantan	kalimantan	PROPN
easat-1021	108	17	.	.	PUNCT
easat-1021	109	1	we	we	PRON
easat-1021	109	2	made	make	VERB
easat-1021	109	3	this	this	DET
easat-1021	109	4	decision	decision	NOUN
easat-1021	109	5	to	to	PART
easat-1021	109	6	avoid	avoid	VERB
easat-1021	109	7	any	any	DET
easat-1021	109	8	potential	potential	ADJ
easat-1021	109	9	bias	bias	NOUN
easat-1021	109	10	,	,	PUNCT
easat-1021	109	11	given	give	VERB
easat-1021	109	12	that	that	SCONJ
easat-1021	109	13	the	the	DET
easat-1021	109	14	provincial	provincial	ADJ
easat-1021	109	15	governments	government	NOUN
easat-1021	109	16	’	’	PART
easat-1021	109	17	revenue	revenue	NOUN
easat-1021	109	18	structure	structure	NOUN
easat-1021	109	19	differs	differ	VERB
easat-1021	109	20	from	from	ADP
easat-1021	109	21	the	the	DET
easat-1021	109	22	local	local	ADJ
easat-1021	109	23	governments	government	NOUN
easat-1021	109	24	’	'	PUNCT
easat-1021	109	25	.	.	PUNCT
easat-1021	110	1	this	this	DET
easat-1021	110	2	research	research	NOUN
easat-1021	110	3	used	use	VERB
easat-1021	110	4	data	datum	NOUN
easat-1021	110	5	spanning	span	VERB
easat-1021	110	6	from	from	ADP
easat-1021	110	7	2018	2018	NUM
easat-1021	110	8	to	to	ADP
easat-1021	110	9	2022	2022	NUM
easat-1021	110	10	.	.	PUNCT
easat-1021	111	1	however	however	ADV
easat-1021	111	2	,	,	PUNCT
easat-1021	111	3	we	we	PRON
easat-1021	111	4	implemented	implement	VERB
easat-1021	111	5	a	a	DET
easat-1021	111	6	time	time	NOUN
easat-1021	111	7	lag	lag	NOUN
easat-1021	111	8	of	of	ADP
easat-1021	111	9	1	1	NUM
easat-1021	111	10	year	year	NOUN
easat-1021	111	11	for	for	ADP
easat-1021	111	12	both	both	CCONJ
easat-1021	111	13	the	the	DET
easat-1021	111	14	independent	independent	ADJ
easat-1021	111	15	and	and	CCONJ
easat-1021	111	16	moderating	moderating	NOUN
easat-1021	111	17	variables	variable	NOUN
easat-1021	111	18	.	.	PUNCT
easat-1021	112	1	this	this	DET
easat-1021	112	2	decision	decision	NOUN
easat-1021	112	3	was	be	AUX
easat-1021	112	4	based	base	VERB
easat-1021	112	5	on	on	ADP
easat-1021	112	6	our	our	PRON
easat-1021	112	7	claim	claim	NOUN
easat-1021	112	8	that	that	SCONJ
easat-1021	112	9	the	the	DET
easat-1021	112	10	independent	independent	ADJ
easat-1021	112	11	and	and	CCONJ
easat-1021	112	12	moderating	moderate	VERB
easat-1021	112	13	variables	variable	NOUN
easat-1021	112	14	can	can	AUX
easat-1021	112	15	only	only	ADV
easat-1021	112	16	have	have	AUX
easat-1021	112	17	an	an	DET
easat-1021	112	18	impact	impact	NOUN
easat-1021	112	19	on	on	ADP
easat-1021	112	20	the	the	DET
easat-1021	112	21	dependent	dependent	ADJ
easat-1021	112	22	variable	variable	NOUN
easat-1021	112	23	in	in	ADP
easat-1021	112	24	the	the	DET
easat-1021	112	25	following	following	ADJ
easat-1021	112	26	year	year	NOUN
easat-1021	112	27	(	(	PUNCT
easat-1021	112	28	n+1	n+1	PROPN
easat-1021	112	29	)	)	PUNCT
easat-1021	112	30	.	.	PUNCT
easat-1021	113	1	a	a	DET
easat-1021	113	2	lot	lot	NOUN
easat-1021	113	3	of	of	ADP
easat-1021	113	4	modelfitting	modelfitting	NOUN
easat-1021	113	5	tests	test	NOUN
easat-1021	113	6	,	,	PUNCT
easat-1021	113	7	like	like	ADP
easat-1021	113	8	the	the	DET
easat-1021	113	9	chow	chow	PROPN
easat-1021	113	10	test	test	NOUN
easat-1021	113	11	,	,	PUNCT
easat-1021	113	12	the	the	DET
easat-1021	113	13	hausman	hausman	ADJ
easat-1021	113	14	test	test	NOUN
easat-1021	113	15	,	,	PUNCT
easat-1021	113	16	and	and	CCONJ
easat-1021	113	17	the	the	DET
easat-1021	113	18	lagrange	lagrange	NOUN
easat-1021	113	19	multiplier	multipli	ADJ
easat-1021	113	20	test	test	NOUN
easat-1021	113	21	,	,	PUNCT
easat-1021	113	22	were	be	AUX
easat-1021	113	23	used	use	VERB
easat-1021	113	24	to	to	PART
easat-1021	113	25	find	find	VERB
easat-1021	113	26	the	the	DET
easat-1021	113	27	best	good	ADJ
easat-1021	113	28	model	model	NOUN
easat-1021	113	29	from	from	ADP
easat-1021	113	30	the	the	DET
easat-1021	113	31	common	common	ADJ
easat-1021	113	32	effects	effect	NOUN
easat-1021	113	33	model	model	NOUN
easat-1021	113	34	(	(	PUNCT
easat-1021	113	35	cem	cem	NOUN
easat-1021	113	36	)	)	PUNCT
easat-1021	113	37	,	,	PUNCT
easat-1021	113	38	the	the	DET
easat-1021	113	39	fixed	fix	VERB
easat-1021	113	40	effects	effect	NOUN
easat-1021	113	41	model	model	NOUN
easat-1021	113	42	(	(	PUNCT
easat-1021	113	43	fem	fem	NOUN
easat-1021	113	44	)	)	PUNCT
easat-1021	113	45	,	,	PUNCT
easat-1021	113	46	and	and	CCONJ
easat-1021	113	47	the	the	DET
easat-1021	113	48	random	random	ADJ
easat-1021	113	49	effects	effect	NOUN
easat-1021	113	50	model	model	NOUN
easat-1021	113	51	[	[	X
easat-1021	113	52	36	36	NUM
easat-1021	113	53	]	]	PUNCT
easat-1021	113	54	.	.	PUNCT
easat-1021	114	1	in	in	ADP
easat-1021	114	2	order	order	NOUN
easat-1021	114	3	to	to	PART
easat-1021	114	4	satisfy	satisfy	VERB
easat-1021	114	5	the	the	DET
easat-1021	114	6	ordinary	ordinary	ADJ
easat-1021	114	7	least	least	ADJ
easat-1021	114	8	squares	square	NOUN
easat-1021	114	9	requirement	requirement	NOUN
easat-1021	114	10	,	,	PUNCT
easat-1021	114	11	this	this	DET
easat-1021	114	12	study	study	NOUN
easat-1021	114	13	uses	use	VERB
easat-1021	114	14	the	the	DET
easat-1021	114	15	durbin	durbin	ADJ
easat-1021	114	16	-	-	PUNCT
easat-1021	114	17	watson	watson	PROPN
easat-1021	114	18	test	test	NOUN
easat-1021	114	19	to	to	PART
easat-1021	114	20	examine	examine	VERB
easat-1021	114	21	the	the	DET
easat-1021	114	22	existence	existence	NOUN
easat-1021	114	23	of	of	ADP
easat-1021	114	24	correlations	correlation	NOUN
easat-1021	114	25	among	among	ADP
easat-1021	114	26	the	the	DET
easat-1021	114	27	error	error	NOUN
easat-1021	114	28	terms	term	NOUN
easat-1021	114	29	of	of	ADP
easat-1021	114	30	a	a	DET
easat-1021	114	31	regression	regression	NOUN
easat-1021	114	32	model	model	NOUN
easat-1021	114	33	and	and	CCONJ
easat-1021	114	34	conducts	conduct	VERB
easat-1021	114	35	a	a	DET
easat-1021	114	36	multicollinearity	multicollinearity	NOUN
easat-1021	114	37	test	test	NOUN
easat-1021	114	38	to	to	PART
easat-1021	114	39	ascertain	ascertain	VERB
easat-1021	114	40	the	the	DET
easat-1021	114	41	extent	extent	NOUN
easat-1021	114	42	of	of	ADP
easat-1021	114	43	correlation	correlation	NOUN
easat-1021	114	44	between	between	ADP
easat-1021	114	45	the	the	DET
easat-1021	114	46	independent	independent	ADJ
easat-1021	114	47	variables	variable	NOUN
easat-1021	114	48	.	.	PUNCT
easat-1021	115	1	this	this	DET
easat-1021	115	2	research	research	NOUN
easat-1021	115	3	model	model	NOUN
easat-1021	115	4	displayed	display	VERB
easat-1021	115	5	as	as	ADP
easat-1021	115	6	equation	equation	NOUN
easat-1021	115	7	:	:	PUNCT
easat-1021	115	8	(	(	PUNCT
easat-1021	115	9	1	1	X
easat-1021	115	10	)	)	PUNCT
easat-1021	115	11	349	349	NUM
easat-1021	115	12	edelweiss	edelweiss	PROPN
easat-1021	115	13	applied	apply	VERB
easat-1021	115	14	science	science	NOUN
easat-1021	115	15	and	and	CCONJ
easat-1021	115	16	technology	technology	NOUN
easat-1021	115	17	issn	issn	PROPN
easat-1021	115	18	:	:	PUNCT
easat-1021	115	19	2576	2576	NUM
easat-1021	115	20	-	-	SYM
easat-1021	115	21	8484	8484	NUM
easat-1021	115	22	vol	vol	NOUN
easat-1021	115	23	.	.	PROPN
easat-1021	115	24	8	8	NUM
easat-1021	115	25	,	,	PUNCT
easat-1021	115	26	no	no	INTJ
easat-1021	115	27	.	.	NOUN
easat-1021	116	1	4	4	NUM
easat-1021	116	2	:	:	SYM
easat-1021	116	3	345	345	NUM
easat-1021	116	4	-	-	SYM
easat-1021	116	5	357	357	NUM
easat-1021	116	6	,	,	PUNCT
easat-1021	116	7	2024	2024	NUM
easat-1021	116	8	doi	doi	NOUN
easat-1021	116	9	:	:	PUNCT
easat-1021	116	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	116	11	©	©	ADP
easat-1021	116	12	2024	2024	NUM
easat-1021	116	13	by	by	ADP
easat-1021	116	14	the	the	DET
easat-1021	116	15	authors	author	NOUN
easat-1021	116	16	;	;	PUNCT
easat-1021	116	17	licensee	licensee	PROPN
easat-1021	116	18	learning	learning	NOUN
easat-1021	116	19	gate	gate	VERB
easat-1021	116	20	the	the	DET
easat-1021	116	21	indices	index	NOUN
easat-1021	116	22	in	in	ADP
easat-1021	116	23	the	the	DET
easat-1021	116	24	model	model	NOUN
easat-1021	116	25	indicate	indicate	VERB
easat-1021	116	26	the	the	DET
easat-1021	116	27	newly	newly	ADV
easat-1021	116	28	autonomous	autonomous	ADJ
easat-1021	116	29	area	area	NOUN
easat-1021	116	30	i	i	PRON
easat-1021	116	31	,	,	PUNCT
easat-1021	116	32	the	the	DET
easat-1021	116	33	year	year	NOUN
easat-1021	116	34	,	,	PUNCT
easat-1021	116	35	and	and	CCONJ
easat-1021	116	36	the	the	DET
easat-1021	116	37	one	one	NUM
easat-1021	116	38	-	-	PUNCT
easat-1021	116	39	year	year	NOUN
easat-1021	116	40	lag	lag	NOUN
easat-1021	116	41	t-1	t-1	PROPN
easat-1021	116	42	.	.	PUNCT
easat-1021	117	1	the	the	DET
easat-1021	117	2	model	model	NOUN
easat-1021	117	3	includes	include	VERB
easat-1021	117	4	the	the	DET
easat-1021	117	5	representative	representative	ADJ
easat-1021	117	6	coefficient	coefficient	NOUN
easat-1021	117	7	/	/	SYM
easat-1021	117	8	constant	constant	ADJ
easat-1021	117	9	β_(1	β_(1	PROPN
easat-1021	117	10	-	-	PUNCT
easat-1021	117	11	6	6	NUM
easat-1021	117	12	)	)	PUNCT
easat-1021	117	13	and	and	CCONJ
easat-1021	117	14	the	the	DET
easat-1021	117	15	error	error	NOUN
easat-1021	117	16	term	term	NOUN
easat-1021	117	17	ε	ε	PROPN
easat-1021	117	18	.	.	PUNCT
easat-1021	117	19	to	to	PART
easat-1021	117	20	find	find	VERB
easat-1021	117	21	main	main	ADJ
easat-1021	117	22	variable	variable	NOUN
easat-1021	117	23	in	in	ADP
easat-1021	117	24	this	this	DET
easat-1021	117	25	study	study	NOUN
easat-1021	117	26	,	,	PUNCT
easat-1021	117	27	fiscal	fiscal	ADJ
easat-1021	117	28	autonomy	autonomy	NOUN
easat-1021	117	29	[	[	X
easat-1021	117	30	37	37	NUM
easat-1021	117	31	]	]	PUNCT
easat-1021	117	32	we	we	PRON
easat-1021	117	33	look	look	VERB
easat-1021	117	34	at	at	ADP
easat-1021	117	35	how	how	SCONJ
easat-1021	117	36	much	much	ADJ
easat-1021	117	37	locally	locally	ADV
easat-1021	117	38	produced	produce	VERB
easat-1021	117	39	income	income	NOUN
easat-1021	117	40	there	there	PRON
easat-1021	117	41	is	be	AUX
easat-1021	117	42	compared	compare	VERB
easat-1021	117	43	to	to	ADP
easat-1021	117	44	the	the	DET
easat-1021	117	45	total	total	ADJ
easat-1021	117	46	amount	amount	NOUN
easat-1021	117	47	of	of	ADP
easat-1021	117	48	non	non	ADJ
easat-1021	117	49	-	-	ADJ
easat-1021	117	50	agricultural	agricultural	ADJ
easat-1021	117	51	income	income	NOUN
easat-1021	117	52	.	.	PUNCT
easat-1021	118	1	the	the	DET
easat-1021	118	2	dependent	dependent	ADJ
easat-1021	118	3	variable	variable	NOUN
easat-1021	118	4	is	be	AUX
easat-1021	118	5	made	make	VERB
easat-1021	118	6	up	up	ADP
easat-1021	118	7	of	of	ADP
easat-1021	118	8	the	the	DET
easat-1021	118	9	fiscal	fiscal	ADJ
easat-1021	118	10	decentralisation	decentralisation	NOUN
easat-1021	118	11	variable	variable	NOUN
easat-1021	118	12	and	and	CCONJ
easat-1021	118	13	the	the	DET
easat-1021	118	14	socio	socio	NOUN
easat-1021	118	15	-	-	PUNCT
easat-1021	118	16	economic	economic	ADJ
easat-1021	118	17	variable	variable	NOUN
easat-1021	118	18	.	.	PUNCT
easat-1021	119	1	the	the	DET
easat-1021	119	2	degree	degree	NOUN
easat-1021	119	3	of	of	ADP
easat-1021	119	4	financial	financial	ADJ
easat-1021	119	5	decentralisation	decentralisation	NOUN
easat-1021	119	6	in	in	ADP
easat-1021	119	7	the	the	DET
easat-1021	119	8	nar	nar	NOUN
easat-1021	119	9	was	be	AUX
easat-1021	119	10	measured	measure	VERB
easat-1021	119	11	using	use	VERB
easat-1021	119	12	the	the	DET
easat-1021	119	13	sum	sum	NOUN
easat-1021	119	14	of	of	ADP
easat-1021	119	15	local	local	ADJ
easat-1021	119	16	generated	generate	VERB
easat-1021	119	17	revenue	revenue	NOUN
easat-1021	119	18	sources	source	NOUN
easat-1021	119	19	(	(	PUNCT
easat-1021	119	20	lgrs	lgrs	NOUN
easat-1021	119	21	)	)	PUNCT
easat-1021	119	22	,	,	PUNCT
easat-1021	119	23	general	general	ADJ
easat-1021	119	24	allocation	allocation	NOUN
easat-1021	119	25	fund	fund	PROPN
easat-1021	119	26	(	(	PUNCT
easat-1021	119	27	gaf	gaf	PROPN
easat-1021	119	28	)	)	PUNCT
easat-1021	119	29	,	,	PUNCT
easat-1021	119	30	special	special	ADJ
easat-1021	119	31	purpose	purpose	NOUN
easat-1021	119	32	fund	fund	NOUN
easat-1021	119	33	(	(	PUNCT
easat-1021	119	34	spf	spf	NOUN
easat-1021	119	35	)	)	PUNCT
easat-1021	119	36	,	,	PUNCT
easat-1021	119	37	and	and	CCONJ
easat-1021	119	38	profit	profit	NOUN
easat-1021	119	39	-	-	PUNCT
easat-1021	119	40	sharing	share	VERB
easat-1021	119	41	fund	fund	NOUN
easat-1021	119	42	(	(	PUNCT
easat-1021	119	43	psf	psf	NOUN
easat-1021	119	44	)	)	PUNCT
easat-1021	120	1	[	[	X
easat-1021	120	2	13	13	NUM
easat-1021	120	3	]	]	PUNCT
easat-1021	120	4	.	.	PUNCT
easat-1021	121	1	socioeconomic	socioeconomic	ADJ
easat-1021	121	2	variables	variable	NOUN
easat-1021	121	3	were	be	AUX
easat-1021	121	4	represented	represent	VERB
easat-1021	121	5	by	by	ADP
easat-1021	121	6	foreign	foreign	ADJ
easat-1021	121	7	investment	investment	NOUN
easat-1021	121	8	(	(	PUNCT
easat-1021	121	9	fi	fi	NOUN
easat-1021	121	10	)	)	PUNCT
easat-1021	121	11	and	and	CCONJ
easat-1021	121	12	domestic	domestic	ADJ
easat-1021	121	13	investment	investment	NOUN
easat-1021	121	14	(	(	PUNCT
easat-1021	121	15	di	di	NOUN
easat-1021	121	16	)	)	PUNCT
easat-1021	122	1	[	[	X
easat-1021	122	2	38	38	NUM
easat-1021	122	3	]	]	PUNCT
easat-1021	122	4	.	.	PUNCT
easat-1021	123	1	furthermore	furthermore	ADV
easat-1021	123	2	,	,	PUNCT
easat-1021	123	3	we	we	PRON
easat-1021	123	4	include	include	VERB
easat-1021	123	5	the	the	DET
easat-1021	123	6	variable	variable	NOUN
easat-1021	123	7	of	of	ADP
easat-1021	123	8	anti	anti	ADJ
easat-1021	123	9	-	-	NOUN
easat-1021	123	10	corruption	corruption	ADJ
easat-1021	123	11	(	(	PUNCT
easat-1021	123	12	corr	corr	PROPN
easat-1021	123	13	)	)	PUNCT
easat-1021	123	14	using	use	VERB
easat-1021	123	15	mcp	mcp	PROPN
easat-1021	123	16	as	as	ADP
easat-1021	123	17	a	a	DET
easat-1021	123	18	proxy	proxy	NOUN
easat-1021	123	19	to	to	PART
easat-1021	123	20	assess	assess	VERB
easat-1021	123	21	the	the	DET
easat-1021	123	22	correlation	correlation	NOUN
easat-1021	123	23	between	between	ADP
easat-1021	123	24	fiscal	fiscal	ADJ
easat-1021	123	25	decentralisation	decentralisation	NOUN
easat-1021	123	26	and	and	CCONJ
easat-1021	123	27	fiscal	fiscal	ADJ
easat-1021	123	28	autonomy	autonomy	NOUN
easat-1021	123	29	,	,	PUNCT
easat-1021	123	30	as	as	ADV
easat-1021	123	31	well	well	ADV
easat-1021	123	32	as	as	ADP
easat-1021	123	33	to	to	PART
easat-1021	123	34	serve	serve	VERB
easat-1021	123	35	as	as	ADP
easat-1021	123	36	a	a	DET
easat-1021	123	37	moderating	moderating	NOUN
easat-1021	123	38	element	element	NOUN
easat-1021	123	39	.	.	PUNCT
easat-1021	124	1	table	table	NOUN
easat-1021	124	2	1	1	NUM
easat-1021	124	3	presents	present	VERB
easat-1021	124	4	the	the	DET
easat-1021	124	5	variables	variable	NOUN
easat-1021	124	6	and	and	CCONJ
easat-1021	124	7	measurements	measurement	NOUN
easat-1021	124	8	used	use	VERB
easat-1021	124	9	in	in	ADP
easat-1021	124	10	this	this	DET
easat-1021	124	11	study	study	NOUN
easat-1021	124	12	.	.	PUNCT
easat-1021	125	1	table	table	NOUN
easat-1021	125	2	1	1	NUM
easat-1021	125	3	.	.	PUNCT
easat-1021	126	1	variables	variable	NOUN
easat-1021	126	2	and	and	CCONJ
easat-1021	126	3	measurement	measurement	NOUN
easat-1021	126	4	.	.	PUNCT
easat-1021	127	1	variables	variable	NOUN
easat-1021	127	2	symbol	symbol	NOUN
easat-1021	127	3	measurement	measurement	PROPN
easat-1021	127	4	source	source	NOUN
easat-1021	127	5	fiscal	fiscal	ADJ
easat-1021	127	6	autonomy	autonomy	NOUN
easat-1021	127	7	fa	fa	X
easat-1021	127	8	%	%	PROPN
easat-1021	127	9	local	local	PROPN
easat-1021	127	10	generated	generate	VERB
easat-1021	127	11	revenue	revenue	NOUN
easat-1021	127	12	sources	source	NOUN
easat-1021	127	13	of	of	ADP
easat-1021	127	14	total	total	ADJ
easat-1021	127	15	revenue	revenue	NOUN
easat-1021	127	16	ministry	ministry	PROPN
easat-1021	127	17	of	of	ADP
easat-1021	127	18	finance	finance	PROPN
easat-1021	127	19	anti	anti	ADJ
easat-1021	127	20	-	-	ADJ
easat-1021	127	21	corruption	corruption	ADJ
easat-1021	127	22	program	program	NOUN
easat-1021	127	23	corr	corr	NOUN
easat-1021	127	24	monitoring	monitoring	NOUN
easat-1021	127	25	center	center	NOUN
easat-1021	127	26	for	for	ADP
easat-1021	127	27	prevention	prevention	NOUN
easat-1021	127	28	(	(	PUNCT
easat-1021	127	29	mcp	mcp	PROPN
easat-1021	127	30	)	)	PUNCT
easat-1021	127	31	corruption	corruption	NOUN
easat-1021	127	32	eradication	eradication	NOUN
easat-1021	127	33	commission	commission	PROPN
easat-1021	127	34	local	local	PROPN
easat-1021	127	35	generated	generate	VERB
easat-1021	127	36	revenue	revenue	NOUN
easat-1021	127	37	sources	source	NOUN
easat-1021	127	38	lgrs	lgr	VERB
easat-1021	127	39	total	total	ADJ
easat-1021	127	40	local	local	ADJ
easat-1021	127	41	generated	generate	VERB
easat-1021	127	42	revenue	revenue	NOUN
easat-1021	127	43	sources	source	NOUN
easat-1021	127	44	of	of	ADP
easat-1021	127	45	total	total	ADJ
easat-1021	127	46	revenue	revenue	NOUN
easat-1021	127	47	ministry	ministry	PROPN
easat-1021	127	48	of	of	ADP
easat-1021	127	49	finance	finance	PROPN
easat-1021	127	50	general	general	ADJ
easat-1021	127	51	allocated	allocate	VERB
easat-1021	127	52	fund	fund	NOUN
easat-1021	127	53	gaf	gaf	PROPN
easat-1021	127	54	total	total	PROPN
easat-1021	127	55	general	general	ADJ
easat-1021	127	56	allocated	allocate	VERB
easat-1021	127	57	fund	fund	NOUN
easat-1021	127	58	ministry	ministry	PROPN
easat-1021	127	59	of	of	ADP
easat-1021	127	60	finance	finance	PROPN
easat-1021	127	61	special	special	ADJ
easat-1021	127	62	purpose	purpose	NOUN
easat-1021	127	63	fund	fund	PROPN
easat-1021	127	64	spf	spf	PROPN
easat-1021	127	65	total	total	ADJ
easat-1021	127	66	special	special	ADJ
easat-1021	127	67	purpose	purpose	NOUN
easat-1021	127	68	fund	fund	PROPN
easat-1021	127	69	ministry	ministry	PROPN
easat-1021	127	70	of	of	ADP
easat-1021	127	71	finance	finance	PROPN
easat-1021	127	72	public	public	ADJ
easat-1021	127	73	sharing	sharing	NOUN
easat-1021	127	74	fund	fund	NOUN
easat-1021	127	75	psf	psf	NOUN
easat-1021	127	76	total	total	NOUN
easat-1021	127	77	public	public	ADJ
easat-1021	127	78	sharing	sharing	NOUN
easat-1021	127	79	fund	fund	PROPN
easat-1021	127	80	ministry	ministry	PROPN
easat-1021	127	81	of	of	ADP
easat-1021	127	82	finance	finance	PROPN
easat-1021	127	83	domestic	domestic	ADJ
easat-1021	127	84	investment	investment	NOUN
easat-1021	127	85	di	di	NOUN
easat-1021	127	86	total	total	ADJ
easat-1021	127	87	domestic	domestic	ADJ
easat-1021	127	88	investment	investment	NOUN
easat-1021	127	89	central	central	ADJ
easat-1021	127	90	statistics	statistic	NOUN
easat-1021	127	91	agency	agency	NOUN
easat-1021	127	92	foreign	foreign	ADJ
easat-1021	127	93	investment	investment	NOUN
easat-1021	127	94	fi	fi	NOUN
easat-1021	127	95	total	total	ADJ
easat-1021	127	96	foreign	foreign	ADJ
easat-1021	127	97	investment	investment	NOUN
easat-1021	127	98	central	central	ADJ
easat-1021	127	99	statistics	statistic	NOUN
easat-1021	127	100	agency	agency	NOUN
easat-1021	127	101	likewise	likewise	ADV
easat-1021	127	102	,	,	PUNCT
easat-1021	127	103	this	this	DET
easat-1021	127	104	study	study	NOUN
easat-1021	127	105	implements	implement	VERB
easat-1021	127	106	the	the	DET
easat-1021	127	107	moderated	moderated	ADJ
easat-1021	127	108	regression	regression	NOUN
easat-1021	127	109	analysis	analysis	NOUN
easat-1021	127	110	(	(	PUNCT
easat-1021	127	111	mra	mra	NOUN
easat-1021	127	112	)	)	PUNCT
easat-1021	127	113	is	be	AUX
easat-1021	127	114	a	a	DET
easat-1021	127	115	special	special	ADJ
easat-1021	127	116	application	application	NOUN
easat-1021	127	117	of	of	ADP
easat-1021	127	118	multiple	multiple	ADJ
easat-1021	127	119	linear	linear	ADJ
easat-1021	127	120	regression	regression	NOUN
easat-1021	127	121	,	,	PUNCT
easat-1021	127	122	where	where	SCONJ
easat-1021	127	123	the	the	DET
easat-1021	127	124	regression	regression	NOUN
easat-1021	127	125	equation	equation	NOUN
easat-1021	127	126	contains	contain	VERB
easat-1021	127	127	an	an	DET
easat-1021	127	128	element	element	NOUN
easat-1021	127	129	of	of	ADP
easat-1021	127	130	interaction	interaction	NOUN
easat-1021	127	131	ghozali	ghozali	ADJ
easat-1021	127	132	[	[	X
easat-1021	127	133	36	36	NUM
easat-1021	127	134	]	]	PUNCT
easat-1021	127	135	therefore	therefore	ADV
easat-1021	127	136	,	,	PUNCT
easat-1021	127	137	it	it	PRON
easat-1021	127	138	can	can	AUX
easat-1021	127	139	be	be	AUX
easat-1021	127	140	written	write	VERB
easat-1021	127	141	as	as	ADP
easat-1021	127	142	:	:	PUNCT
easat-1021	127	143	(	(	PUNCT
easat-1021	127	144	2	2	X
easat-1021	127	145	)	)	PUNCT
easat-1021	127	146	in	in	ADP
easat-1021	127	147	equation	equation	NOUN
easat-1021	127	148	2	2	NUM
easat-1021	127	149	,	,	PUNCT
easat-1021	127	150	the	the	DET
easat-1021	127	151	interaction	interaction	NOUN
easat-1021	127	152	terms	term	NOUN
easat-1021	127	153	between	between	ADP
easat-1021	127	154	each	each	PRON
easat-1021	127	155	of	of	ADP
easat-1021	127	156	fiscal	fiscal	ADJ
easat-1021	127	157	decentralization	decentralization	NOUN
easat-1021	127	158	variable	variable	NOUN
easat-1021	127	159	and	and	CCONJ
easat-1021	127	160	anticorruption	anticorruption	NOUN
easat-1021	127	161	variable	variable	NOUN
easat-1021	127	162	(	(	PUNCT
easat-1021	127	163	lgrs*corr	lgrs*corr	NOUN
easat-1021	127	164	;	;	PUNCT
easat-1021	127	165	gaf*corr	gaf*corr	PROPN
easat-1021	127	166	;	;	PUNCT
easat-1021	127	167	spf*corr	spf*corr	PROPN
easat-1021	127	168	;	;	PUNCT
easat-1021	127	169	psf*corr	psf*corr	ADJ
easat-1021	127	170	;)	;)	PUNCT
easat-1021	127	171	also	also	ADV
easat-1021	127	172	between	between	ADP
easat-1021	127	173	socioeconomic	socioeconomic	ADJ
easat-1021	127	174	variable	variable	ADJ
easat-1021	127	175	anti	anti	ADJ
easat-1021	127	176	-	-	ADJ
easat-1021	127	177	corruption	corruption	ADJ
easat-1021	127	178	variable	variable	NOUN
easat-1021	127	179	(	(	PUNCT
easat-1021	127	180	di*corr	di*corr	PROPN
easat-1021	127	181	;	;	PUNCT
easat-1021	127	182	fi*corr	fi*corr	PROPN
easat-1021	127	183	)	)	PUNCT
easat-1021	127	184	capture	capture	VERB
easat-1021	127	185	the	the	DET
easat-1021	127	186	moderating	moderate	VERB
easat-1021	127	187	effects	effect	NOUN
easat-1021	127	188	of	of	ADP
easat-1021	127	189	corruption	corruption	NOUN
easat-1021	127	190	on	on	ADP
easat-1021	127	191	the	the	DET
easat-1021	127	192	impact	impact	NOUN
easat-1021	127	193	of	of	ADP
easat-1021	127	194	fiscal	fiscal	ADJ
easat-1021	127	195	decentralization	decentralization	NOUN
easat-1021	127	196	on	on	ADP
easat-1021	127	197	fiscal	fiscal	ADJ
easat-1021	127	198	autonomy	autonomy	NOUN
easat-1021	127	199	.	.	PUNCT
easat-1021	128	1	350	350	NUM
easat-1021	128	2	edelweiss	edelweiss	PROPN
easat-1021	128	3	applied	apply	VERB
easat-1021	128	4	science	science	NOUN
easat-1021	128	5	and	and	CCONJ
easat-1021	128	6	technology	technology	NOUN
easat-1021	128	7	issn	issn	PROPN
easat-1021	128	8	:	:	PUNCT
easat-1021	128	9	2576	2576	NUM
easat-1021	128	10	-	-	SYM
easat-1021	128	11	8484	8484	NUM
easat-1021	128	12	vol	vol	NOUN
easat-1021	128	13	.	.	PROPN
easat-1021	128	14	8	8	NUM
easat-1021	128	15	,	,	PUNCT
easat-1021	128	16	no	no	INTJ
easat-1021	128	17	.	.	NOUN
easat-1021	129	1	4	4	NUM
easat-1021	129	2	:	:	SYM
easat-1021	129	3	345	345	NUM
easat-1021	129	4	-	-	SYM
easat-1021	129	5	357	357	NUM
easat-1021	129	6	,	,	PUNCT
easat-1021	129	7	2024	2024	NUM
easat-1021	129	8	doi	doi	NOUN
easat-1021	129	9	:	:	PUNCT
easat-1021	129	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	129	11	©	©	ADP
easat-1021	129	12	2024	2024	NUM
easat-1021	129	13	by	by	ADP
easat-1021	129	14	the	the	DET
easat-1021	129	15	authors	author	NOUN
easat-1021	129	16	;	;	PUNCT
easat-1021	130	1	licensee	licensee	PROPN
easat-1021	130	2	learning	learn	VERB
easat-1021	130	3	gate	gate	NOUN
easat-1021	130	4	table	table	NOUN
easat-1021	130	5	2	2	NUM
easat-1021	130	6	.	.	PUNCT
easat-1021	130	7	summary	summary	NOUN
easat-1021	130	8	statistics	statistic	NOUN
easat-1021	130	9	.	.	PUNCT
easat-1021	131	1	variable	variable	ADJ
easat-1021	131	2	mean	mean	VERB
easat-1021	131	3	median	median	ADJ
easat-1021	131	4	maximum	maximum	ADJ
easat-1021	131	5	minimum	minimum	ADJ
easat-1021	131	6	std	std	NOUN
easat-1021	131	7	.	.	PUNCT
easat-1021	132	1	dev	dev	AUX
easat-1021	132	2	.	.	PUNCT
easat-1021	132	3	fa	fa	PROPN
easat-1021	133	1	4.218	4.218	NUM
easat-1021	133	2	3.228	3.228	NUM
easat-1021	133	3	5.277	5.277	NUM
easat-1021	133	4	0.000	0.000	NUM
easat-1021	133	5	6.132	6.132	NUM
easat-1021	133	6	corr	corr	PROPN
easat-1021	133	7	5.139	5.139	NUM
easat-1021	133	8	5.500	5.500	NUM
easat-1021	133	9	9.700	9.700	NUM
easat-1021	133	10	1.000	1.000	NUM
easat-1021	133	11	2.445	2.445	NUM
easat-1021	133	12	lgrs	lgrs	NOUN
easat-1021	133	13	2.399	2.399	NUM
easat-1021	133	14	2.402	2.402	NUM
easat-1021	133	15	2.823	2.823	NUM
easat-1021	133	16	1.932	1.932	NUM
easat-1021	133	17	1.122	1.122	NUM
easat-1021	133	18	gaf	gaf	PROPN
easat-1021	133	19	2.653	2.653	NUM
easat-1021	133	20	2.670	2.670	NUM
easat-1021	133	21	2.775	2.775	NUM
easat-1021	133	22	0.000	0.000	NUM
easat-1021	133	23	1.464	1.464	NUM
easat-1021	133	24	spf	spf	ADJ
easat-1021	133	25	2.567	2.567	NUM
easat-1021	133	26	2.567	2.567	NUM
easat-1021	133	27	2.702	2.702	NUM
easat-1021	133	28	2.401	2.401	NUM
easat-1021	133	29	0.453	0.453	NUM
easat-1021	133	30	psf	psf	NOUN
easat-1021	133	31	2.461	2.461	NUM
easat-1021	133	32	2.469	2.469	NUM
easat-1021	133	33	2.781	2.781	NUM
easat-1021	133	34	2.250	2.250	NUM
easat-1021	133	35	1.060	1.060	NUM
easat-1021	133	36	di	di	NOUN
easat-1021	133	37	1.554	1.554	NUM
easat-1021	133	38	2.251	2.251	NUM
easat-1021	133	39	2.907	2.907	NUM
easat-1021	133	40	0.000	0.000	NUM
easat-1021	133	41	1.202	1.202	NUM
easat-1021	133	42	fi	fi	NOUN
easat-1021	133	43	1.454	1.454	NUM
easat-1021	133	44	2.038	2.038	NUM
easat-1021	133	45	3.002	3.002	NUM
easat-1021	133	46	0.000	0.000	NUM
easat-1021	133	47	1.151	1.151	NUM
easat-1021	133	48	table	table	NOUN
easat-1021	133	49	2	2	NUM
easat-1021	133	50	presents	present	VERB
easat-1021	133	51	the	the	DET
easat-1021	133	52	summary	summary	NOUN
easat-1021	133	53	statistics	statistic	NOUN
easat-1021	133	54	of	of	ADP
easat-1021	133	55	this	this	DET
easat-1021	133	56	research	research	NOUN
easat-1021	133	57	.	.	PUNCT
easat-1021	134	1	fa	fa	INTJ
easat-1021	135	1	as	as	ADP
easat-1021	135	2	a	a	DET
easat-1021	135	3	dependent	dependent	ADJ
easat-1021	135	4	variable	variable	NOUN
easat-1021	135	5	has	have	VERB
easat-1021	135	6	a	a	DET
easat-1021	135	7	minimum	minimum	NOUN
easat-1021	135	8	of	of	ADP
easat-1021	135	9	0.000	0.000	NUM
easat-1021	135	10	and	and	CCONJ
easat-1021	135	11	a	a	DET
easat-1021	135	12	maximum	maximum	NOUN
easat-1021	135	13	of	of	ADP
easat-1021	135	14	5.277	5.277	NUM
easat-1021	135	15	,	,	PUNCT
easat-1021	135	16	with	with	ADP
easat-1021	135	17	a	a	DET
easat-1021	135	18	standard	standard	ADJ
easat-1021	135	19	deviation	deviation	NOUN
easat-1021	135	20	of	of	ADP
easat-1021	135	21	6.132	6.132	NUM
easat-1021	135	22	.	.	PUNCT
easat-1021	136	1	this	this	DET
easat-1021	136	2	result	result	NOUN
easat-1021	136	3	is	be	AUX
easat-1021	136	4	lower	low	ADJ
easat-1021	136	5	than	than	ADP
easat-1021	136	6	that	that	PRON
easat-1021	136	7	of	of	ADP
easat-1021	136	8	musviyanti	musviyanti	PROPN
easat-1021	136	9	,	,	PUNCT
easat-1021	136	10	et	et	PROPN
easat-1021	136	11	al	al	PROPN
easat-1021	136	12	.	.	PUNCT
easat-1021	137	1	[	[	X
easat-1021	137	2	13	13	NUM
easat-1021	137	3	]	]	PUNCT
easat-1021	137	4	which	which	PRON
easat-1021	137	5	show	show	VERB
easat-1021	137	6	a	a	DET
easat-1021	137	7	range	range	NOUN
easat-1021	137	8	from	from	ADP
easat-1021	137	9	0.008	0.008	NUM
easat-1021	137	10	to	to	ADP
easat-1021	137	11	0.761	0.761	NUM
easat-1021	137	12	and	and	CCONJ
easat-1021	137	13	a	a	DET
easat-1021	137	14	standard	standard	ADJ
easat-1021	137	15	deviation	deviation	NOUN
easat-1021	137	16	of	of	ADP
easat-1021	137	17	0.163	0.163	NUM
easat-1021	137	18	.	.	PUNCT
easat-1021	138	1	this	this	DET
easat-1021	138	2	result	result	NOUN
easat-1021	138	3	indicated	indicate	VERB
easat-1021	138	4	that	that	SCONJ
easat-1021	138	5	,	,	PUNCT
easat-1021	138	6	in	in	ADP
easat-1021	138	7	general	general	ADJ
easat-1021	138	8	,	,	PUNCT
easat-1021	138	9	nar	nar	NOUN
easat-1021	138	10	in	in	ADP
easat-1021	138	11	indonesia	indonesia	PROPN
easat-1021	138	12	has	have	VERB
easat-1021	138	13	lower	low	ADJ
easat-1021	138	14	fiscal	fiscal	ADJ
easat-1021	138	15	autonomy	autonomy	NOUN
easat-1021	138	16	than	than	ADP
easat-1021	138	17	the	the	DET
easat-1021	138	18	majority	majority	NOUN
easat-1021	138	19	of	of	ADP
easat-1021	138	20	indonesian	indonesian	ADJ
easat-1021	138	21	cities	city	NOUN
easat-1021	138	22	.	.	PUNCT
easat-1021	139	1	this	this	DET
easat-1021	139	2	result	result	NOUN
easat-1021	139	3	also	also	ADV
easat-1021	139	4	aligns	align	VERB
easat-1021	139	5	with	with	ADP
easat-1021	139	6	its	its	PRON
easat-1021	139	7	fiscal	fiscal	ADJ
easat-1021	139	8	decentralization	decentralization	NOUN
easat-1021	139	9	and	and	CCONJ
easat-1021	139	10	socio	socio	NOUN
easat-1021	139	11	-	-	PUNCT
easat-1021	139	12	economic	economic	ADJ
easat-1021	139	13	variables	variable	NOUN
easat-1021	139	14	,	,	PUNCT
easat-1021	139	15	which	which	PRON
easat-1021	139	16	tend	tend	VERB
easat-1021	139	17	to	to	PART
easat-1021	139	18	have	have	VERB
easat-1021	139	19	lower	low	ADJ
easat-1021	139	20	results	result	NOUN
easat-1021	139	21	than	than	ADP
easat-1021	139	22	the	the	DET
easat-1021	139	23	majority	majority	NOUN
easat-1021	139	24	of	of	ADP
easat-1021	139	25	indonesian	indonesian	ADJ
easat-1021	139	26	cities	city	NOUN
easat-1021	139	27	.	.	PUNCT
easat-1021	140	1	while	while	SCONJ
easat-1021	140	2	corr	corr	PROPN
easat-1021	140	3	,	,	PUNCT
easat-1021	140	4	which	which	PRON
easat-1021	140	5	is	be	AUX
easat-1021	140	6	proxied	proxie	VERB
easat-1021	140	7	by	by	ADP
easat-1021	140	8	the	the	DET
easat-1021	140	9	mcp	mcp	PROPN
easat-1021	140	10	,	,	PUNCT
easat-1021	140	11	has	have	VERB
easat-1021	140	12	a	a	DET
easat-1021	140	13	minimum	minimum	NOUN
easat-1021	140	14	of	of	ADP
easat-1021	140	15	1.000	1.000	NUM
easat-1021	140	16	to	to	ADP
easat-1021	140	17	9.700	9.700	NUM
easat-1021	140	18	results	result	NOUN
easat-1021	140	19	and	and	CCONJ
easat-1021	140	20	a	a	DET
easat-1021	140	21	mean	mean	NOUN
easat-1021	140	22	of	of	ADP
easat-1021	140	23	5.139	5.139	NUM
easat-1021	140	24	,	,	PUNCT
easat-1021	140	25	this	this	DET
easat-1021	140	26	result	result	NOUN
easat-1021	140	27	shows	show	VERB
easat-1021	140	28	that	that	SCONJ
easat-1021	140	29	nar	nar	NOUN
easat-1021	140	30	in	in	ADP
easat-1021	140	31	indonesia	indonesia	PROPN
easat-1021	140	32	has	have	VERB
easat-1021	140	33	51.39	51.39	NUM
easat-1021	140	34	%	%	NOUN
easat-1021	140	35	,	,	PUNCT
easat-1021	140	36	which	which	PRON
easat-1021	140	37	means	mean	VERB
easat-1021	140	38	anti	anti	ADJ
easat-1021	140	39	-	-	ADJ
easat-1021	140	40	corruption	corruption	ADJ
easat-1021	140	41	programs	program	NOUN
easat-1021	140	42	in	in	ADP
easat-1021	140	43	nar	nar	NOUN
easat-1021	140	44	are	be	AUX
easat-1021	140	45	lower	low	ADJ
easat-1021	140	46	than	than	ADP
easat-1021	140	47	the	the	DET
easat-1021	140	48	majority	majority	NOUN
easat-1021	140	49	of	of	ADP
easat-1021	140	50	indonesian	indonesian	ADJ
easat-1021	140	51	cities	city	NOUN
easat-1021	140	52	,	,	PUNCT
easat-1021	140	53	which	which	PRON
easat-1021	140	54	have	have	VERB
easat-1021	140	55	an	an	DET
easat-1021	140	56	average	average	ADJ
easat-1021	140	57	mcp	mcp	PROPN
easat-1021	140	58	score	score	NOUN
easat-1021	140	59	of	of	ADP
easat-1021	140	60	71	71	NUM
easat-1021	140	61	%	%	NOUN
easat-1021	140	62	[	[	X
easat-1021	140	63	35	35	NUM
easat-1021	140	64	]	]	SYM
easat-1021	140	65	.	.	PUNCT
easat-1021	141	1	3	3	X
easat-1021	141	2	.	.	X
easat-1021	141	3	result	result	NOUN
easat-1021	141	4	and	and	CCONJ
easat-1021	141	5	discussion	discussion	NOUN
easat-1021	141	6	prior	prior	ADV
easat-1021	141	7	to	to	ADP
easat-1021	141	8	hypothesis	hypothesis	NOUN
easat-1021	141	9	testing	testing	NOUN
easat-1021	141	10	,	,	PUNCT
easat-1021	141	11	this	this	DET
easat-1021	141	12	study	study	NOUN
easat-1021	141	13	converted	convert	VERB
easat-1021	141	14	the	the	DET
easat-1021	141	15	lgrs	lgrs	ADJ
easat-1021	141	16	,	,	PUNCT
easat-1021	141	17	gaf	gaf	PROPN
easat-1021	141	18	,	,	PUNCT
easat-1021	141	19	spf	spf	PROPN
easat-1021	141	20	,	,	PUNCT
easat-1021	141	21	psf	psf	NOUN
easat-1021	141	22	,	,	PUNCT
easat-1021	141	23	di	di	NOUN
easat-1021	141	24	,	,	PUNCT
easat-1021	141	25	and	and	CCONJ
easat-1021	141	26	fi	fi	NOUN
easat-1021	141	27	data	datum	NOUN
easat-1021	141	28	into	into	ADP
easat-1021	141	29	their	their	PRON
easat-1021	141	30	natural	natural	ADJ
easat-1021	141	31	logarithm	logarithm	NOUN
easat-1021	141	32	form	form	NOUN
easat-1021	141	33	(	(	PUNCT
easat-1021	141	34	ln	ln	ADJ
easat-1021	141	35	)	)	PUNCT
easat-1021	141	36	.	.	PUNCT
easat-1021	142	1	this	this	DET
easat-1021	142	2	function	function	NOUN
easat-1021	142	3	is	be	AUX
easat-1021	142	4	used	use	VERB
easat-1021	142	5	to	to	PART
easat-1021	142	6	reduce	reduce	VERB
easat-1021	142	7	the	the	DET
easat-1021	142	8	variability	variability	NOUN
easat-1021	142	9	between	between	ADP
easat-1021	142	10	various	various	ADJ
easat-1021	142	11	levels	level	NOUN
easat-1021	142	12	of	of	ADP
easat-1021	142	13	the	the	DET
easat-1021	142	14	independent	independent	ADJ
easat-1021	142	15	variable	variable	NOUN
easat-1021	142	16	and	and	CCONJ
easat-1021	142	17	reduce	reduce	VERB
easat-1021	142	18	the	the	DET
easat-1021	142	19	impact	impact	NOUN
easat-1021	142	20	of	of	ADP
easat-1021	142	21	extreme	extreme	ADJ
easat-1021	142	22	values	value	NOUN
easat-1021	142	23	or	or	CCONJ
easat-1021	142	24	outliers	outlier	NOUN
easat-1021	142	25	.	.	PUNCT
easat-1021	143	1	table	table	NOUN
easat-1021	143	2	3	3	NUM
easat-1021	143	3	.	.	X
easat-1021	143	4	chow	chow	PROPN
easat-1021	143	5	test	test	NOUN
easat-1021	143	6	result	result	NOUN
easat-1021	143	7	effect	effect	NOUN
easat-1021	143	8	test	test	NOUN
easat-1021	143	9	probability	probability	NOUN
easat-1021	143	10	value	value	NOUN
easat-1021	143	11	decision	decision	NOUN
easat-1021	143	12	cross	cross	NOUN
easat-1021	143	13	-	-	NOUN
easat-1021	143	14	section	section	ADJ
easat-1021	143	15	f	f	PROPN
easat-1021	143	16	f=0.0000	f=0.0000	PROPN
easat-1021	143	17	fem	fem	NOUN
easat-1021	143	18	is	be	AUX
easat-1021	143	19	selected	select	VERB
easat-1021	143	20	cross	cross	ADJ
easat-1021	143	21	-	-	ADJ
easat-1021	143	22	section	section	ADJ
easat-1021	143	23	chi	chi	ADJ
easat-1021	143	24	-	-	PUNCT
easat-1021	143	25	square	square	ADJ
easat-1021	143	26	f=0.0000	f=0.0000	ADJ
easat-1021	143	27	fem	fem	NOUN
easat-1021	143	28	is	be	AUX
easat-1021	143	29	selected	select	VERB
easat-1021	143	30	table	table	NOUN
easat-1021	143	31	4	4	NUM
easat-1021	143	32	.	.	PUNCT
easat-1021	143	33	hausman	hausman	PROPN
easat-1021	143	34	test	test	PROPN
easat-1021	143	35	result	result	PROPN
easat-1021	143	36	test	test	NOUN
easat-1021	143	37	summary	summary	NOUN
easat-1021	143	38	probability	probability	NOUN
easat-1021	143	39	value	value	NOUN
easat-1021	143	40	decision	decision	NOUN
easat-1021	143	41	cross	cross	NOUN
easat-1021	143	42	-	-	ADJ
easat-1021	143	43	section	section	ADJ
easat-1021	143	44	random	random	ADJ
easat-1021	143	45	f=0.0000	f=0.0000	X
easat-1021	143	46	fem	fem	NOUN
easat-1021	143	47	is	be	AUX
easat-1021	143	48	selected	select	VERB
easat-1021	143	49	the	the	DET
easat-1021	143	50	chow	chow	PROPN
easat-1021	143	51	test	test	NOUN
easat-1021	143	52	was	be	AUX
easat-1021	143	53	used	use	VERB
easat-1021	143	54	to	to	PART
easat-1021	143	55	determine	determine	VERB
easat-1021	143	56	the	the	DET
easat-1021	143	57	preferred	preferred	ADJ
easat-1021	143	58	estimating	estimating	NOUN
easat-1021	143	59	method	method	NOUN
easat-1021	143	60	between	between	ADP
easat-1021	143	61	cem	cem	NOUN
easat-1021	143	62	and	and	CCONJ
easat-1021	143	63	fem	fem	NOUN
easat-1021	143	64	.	.	PUNCT
easat-1021	144	1	as	as	SCONJ
easat-1021	144	2	presented	present	VERB
easat-1021	144	3	in	in	ADP
easat-1021	144	4	table	table	NOUN
easat-1021	144	5	3	3	NUM
easat-1021	144	6	,	,	PUNCT
easat-1021	144	7	the	the	DET
easat-1021	144	8	chow	chow	PROPN
easat-1021	144	9	test	test	NOUN
easat-1021	144	10	indicates	indicate	VERB
easat-1021	144	11	that	that	SCONJ
easat-1021	144	12	the	the	DET
easat-1021	144	13	cross	cross	ADJ
easat-1021	144	14	-	-	ADJ
easat-1021	144	15	sectional	sectional	ADJ
easat-1021	144	16	f	f	NOUN
easat-1021	144	17	-	-	PUNCT
easat-1021	144	18	squared	square	VERB
easat-1021	144	19	and	and	CCONJ
easat-1021	144	20	cross	cross	ADJ
easat-1021	144	21	-	-	ADJ
easat-1021	144	22	sectional	sectional	ADJ
easat-1021	144	23	chisquared	chisquared	ADJ
easat-1021	144	24	values	value	NOUN
easat-1021	144	25	are	be	AUX
easat-1021	144	26	below	below	ADP
easat-1021	144	27	0.5	0.5	NUM
easat-1021	144	28	,	,	PUNCT
easat-1021	144	29	indicating	indicate	VERB
easat-1021	144	30	the	the	DET
easat-1021	144	31	fem	fem	NOUN
easat-1021	144	32	was	be	AUX
easat-1021	144	33	selected	select	VERB
easat-1021	144	34	.	.	PUNCT
easat-1021	145	1	subsequently	subsequently	ADV
easat-1021	145	2	,	,	PUNCT
easat-1021	145	3	this	this	DET
easat-1021	145	4	study	study	NOUN
easat-1021	145	5	uses	use	VERB
easat-1021	145	6	hausman	hausman	ADJ
easat-1021	145	7	test	test	NOUN
easat-1021	145	8	to	to	PART
easat-1021	145	9	choose	choose	VERB
easat-1021	145	10	the	the	DET
easat-1021	145	11	most	most	ADV
easat-1021	145	12	appropriate	appropriate	ADJ
easat-1021	145	13	model	model	NOUN
easat-1021	145	14	between	between	ADP
easat-1021	145	15	sem	sem	PROPN
easat-1021	145	16	and	and	CCONJ
easat-1021	145	17	fem	fem	NOUN
easat-1021	145	18	.	.	PUNCT
easat-1021	146	1	once	once	ADV
easat-1021	146	2	again	again	ADV
easat-1021	146	3	,	,	PUNCT
easat-1021	146	4	the	the	DET
easat-1021	146	5	hausman	hausman	ADJ
easat-1021	146	6	test	test	NOUN
easat-1021	146	7	indicates	indicate	VERB
easat-1021	146	8	that	that	SCONJ
easat-1021	146	9	the	the	DET
easat-1021	146	10	cross	cross	ADJ
easat-1021	146	11	-	-	ADJ
easat-1021	146	12	section	section	ADJ
easat-1021	146	13	value	value	NOUN
easat-1021	146	14	is	be	AUX
easat-1021	146	15	below	below	ADP
easat-1021	146	16	0.5	0.5	NUM
easat-1021	146	17	,	,	PUNCT
easat-1021	146	18	as	as	SCONJ
easat-1021	146	19	shown	show	VERB
easat-1021	146	20	in	in	ADP
easat-1021	146	21	table	table	NOUN
easat-1021	146	22	4	4	NUM
easat-1021	146	23	.	.	PUNCT
easat-1021	147	1	this	this	DET
easat-1021	147	2	result	result	NOUN
easat-1021	147	3	indicates	indicate	VERB
easat-1021	147	4	that	that	SCONJ
easat-1021	147	5	fem	fem	NOUN
easat-1021	147	6	is	be	AUX
easat-1021	147	7	selected	select	VERB
easat-1021	147	8	as	as	ADP
easat-1021	147	9	the	the	DET
easat-1021	147	10	most	most	ADV
easat-1021	147	11	accurate	accurate	ADJ
easat-1021	147	12	estimate	estimate	NOUN
easat-1021	147	13	,	,	PUNCT
easat-1021	147	14	and	and	CCONJ
easat-1021	147	15	therefore	therefore	ADV
easat-1021	147	16	,	,	PUNCT
easat-1021	147	17	there	there	PRON
easat-1021	147	18	is	be	VERB
easat-1021	147	19	no	no	DET
easat-1021	147	20	need	need	NOUN
easat-1021	147	21	to	to	PART
easat-1021	147	22	do	do	AUX
easat-1021	147	23	the	the	DET
easat-1021	147	24	lm	lm	PROPN
easat-1021	147	25	test	test	NOUN
easat-1021	147	26	.	.	PUNCT
easat-1021	148	1	once	once	SCONJ
easat-1021	148	2	the	the	DET
easat-1021	148	3	fem	fem	NOUN
easat-1021	148	4	was	be	AUX
easat-1021	148	5	selected	select	VERB
easat-1021	148	6	as	as	ADP
easat-1021	148	7	the	the	DET
easat-1021	148	8	model	model	NOUN
easat-1021	148	9	’s	’s	PART
easat-1021	148	10	estimator	estimator	NOUN
easat-1021	148	11	,	,	PUNCT
easat-1021	148	12	a	a	DET
easat-1021	148	13	multicollinearity	multicollinearity	NOUN
easat-1021	148	14	test	test	NOUN
easat-1021	148	15	was	be	AUX
easat-1021	148	16	performed	perform	VERB
easat-1021	148	17	to	to	PART
easat-1021	148	18	confirm	confirm	VERB
easat-1021	148	19	the	the	DET
easat-1021	148	20	existence	existence	NOUN
easat-1021	148	21	of	of	ADP
easat-1021	148	22	a	a	DET
easat-1021	148	23	correlation	correlation	NOUN
easat-1021	148	24	between	between	ADP
easat-1021	148	25	independent	independent	ADJ
easat-1021	148	26	variables	variable	NOUN
easat-1021	148	27	in	in	ADP
easat-1021	148	28	the	the	DET
easat-1021	148	29	model	model	NOUN
easat-1021	148	30	.	.	PUNCT
easat-1021	149	1	as	as	SCONJ
easat-1021	149	2	portrayed	portray	VERB
easat-1021	149	3	in	in	ADP
easat-1021	149	4	table	table	NOUN
easat-1021	149	5	5	5	NUM
easat-1021	149	6	,	,	PUNCT
easat-1021	149	7	the	the	DET
easat-1021	149	8	multicollinearity	multicollinearity	NOUN
easat-1021	149	9	statistic	statistic	NOUN
easat-1021	149	10	is	be	AUX
easat-1021	149	11	below	below	ADP
easat-1021	149	12	0.8	0.8	NUM
easat-1021	149	13	,	,	PUNCT
easat-1021	149	14	indicating	indicate	VERB
easat-1021	149	15	the	the	DET
easat-1021	149	16	absence	absence	NOUN
easat-1021	149	17	of	of	ADP
easat-1021	149	18	correlation	correlation	NOUN
easat-1021	149	19	within	within	ADP
easat-1021	149	20	the	the	DET
easat-1021	149	21	model	model	NOUN
easat-1021	149	22	.	.	PUNCT
easat-1021	150	1	this	this	PRON
easat-1021	150	2	indicates	indicate	VERB
easat-1021	150	3	an	an	DET
easat-1021	150	4	absence	absence	NOUN
easat-1021	150	5	of	of	ADP
easat-1021	150	6	correlation	correlation	NOUN
easat-1021	150	7	among	among	ADP
easat-1021	150	8	the	the	DET
easat-1021	150	9	independent	independent	ADJ
easat-1021	150	10	variables	variable	NOUN
easat-1021	150	11	.	.	PUNCT
easat-1021	151	1	351	351	NUM
easat-1021	151	2	edelweiss	edelweiss	PROPN
easat-1021	151	3	applied	apply	VERB
easat-1021	151	4	science	science	NOUN
easat-1021	151	5	and	and	CCONJ
easat-1021	151	6	technology	technology	NOUN
easat-1021	151	7	issn	issn	PROPN
easat-1021	151	8	:	:	PUNCT
easat-1021	151	9	2576	2576	NUM
easat-1021	151	10	-	-	SYM
easat-1021	151	11	8484	8484	NUM
easat-1021	151	12	vol	vol	NOUN
easat-1021	151	13	.	.	PROPN
easat-1021	151	14	8	8	NUM
easat-1021	151	15	,	,	PUNCT
easat-1021	151	16	no	no	INTJ
easat-1021	151	17	.	.	NOUN
easat-1021	152	1	4	4	NUM
easat-1021	152	2	:	:	SYM
easat-1021	152	3	345	345	NUM
easat-1021	152	4	-	-	SYM
easat-1021	152	5	357	357	NUM
easat-1021	152	6	,	,	PUNCT
easat-1021	152	7	2024	2024	NUM
easat-1021	152	8	doi	doi	NOUN
easat-1021	152	9	:	:	PUNCT
easat-1021	152	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	152	11	©	©	ADP
easat-1021	152	12	2024	2024	NUM
easat-1021	152	13	by	by	ADP
easat-1021	152	14	the	the	DET
easat-1021	152	15	authors	author	NOUN
easat-1021	152	16	;	;	PUNCT
easat-1021	152	17	licensee	licensee	PROPN
easat-1021	152	18	learning	learn	VERB
easat-1021	152	19	gate	gate	NOUN
easat-1021	152	20	table	table	NOUN
easat-1021	152	21	5	5	NUM
easat-1021	152	22	.	.	PUNCT
easat-1021	152	23	correlation	correlation	NOUN
easat-1021	152	24	matrix	matrix	NOUN
easat-1021	152	25	.	.	PUNCT
easat-1021	153	1	variable	variable	ADJ
easat-1021	153	2	lgrs	lgrs	PROPN
easat-1021	153	3	gaf	gaf	PROPN
easat-1021	153	4	spf	spf	PROPN
easat-1021	153	5	psf	psf	PROPN
easat-1021	153	6	di	di	PROPN
easat-1021	153	7	fi	fi	PROPN
easat-1021	153	8	corr	corr	PROPN
easat-1021	153	9	lgrs	lgr	VERB
easat-1021	153	10	1	1	NUM
easat-1021	153	11	gaf	gaf	PROPN
easat-1021	153	12	0.009	0.009	NUM
easat-1021	153	13	1	1	NUM
easat-1021	153	14	spf	spf	NOUN
easat-1021	153	15	0.347	0.347	NUM
easat-1021	153	16	0.089	0.089	NUM
easat-1021	153	17	1	1	NUM
easat-1021	153	18	psf	psf	NOUN
easat-1021	153	19	0.035	0.035	NUM
easat-1021	153	20	-0.178	-0.178	NOUN
easat-1021	153	21	0.238	0.238	NUM
easat-1021	153	22	1	1	NUM
easat-1021	153	23	di	di	NOUN
easat-1021	153	24	0.415	0.415	NUM
easat-1021	153	25	-0.060	-0.060	NOUN
easat-1021	153	26	0.121	0.121	NUM
easat-1021	153	27	0.179	0.179	NUM
easat-1021	153	28	1	1	NUM
easat-1021	153	29	fi	fi	NOUN
easat-1021	153	30	0.314	0.314	NUM
easat-1021	153	31	-0.038	-0.038	NOUN
easat-1021	153	32	0.123	0.123	NUM
easat-1021	153	33	0.090	0.090	NUM
easat-1021	153	34	0.453	0.453	NUM
easat-1021	153	35	1	1	NUM
easat-1021	153	36	corr	corr	PROPN
easat-1021	153	37	0.401	0.401	NUM
easat-1021	153	38	-0.083	-0.083	CCONJ
easat-1021	153	39	-0.036	-0.036	NOUN
easat-1021	153	40	0.103	0.103	NUM
easat-1021	153	41	0.454	0.454	NUM
easat-1021	153	42	0.370	0.370	NUM
easat-1021	153	43	1	1	NUM
easat-1021	153	44	the	the	DET
easat-1021	153	45	estimate	estimate	NOUN
easat-1021	153	46	in	in	ADP
easat-1021	153	47	table	table	NOUN
easat-1021	153	48	6	6	NUM
easat-1021	153	49	demonstrates	demonstrate	VERB
easat-1021	153	50	the	the	DET
easat-1021	153	51	correlation	correlation	NOUN
easat-1021	153	52	between	between	ADP
easat-1021	153	53	fiscal	fiscal	ADJ
easat-1021	153	54	decentralization	decentralization	NOUN
easat-1021	153	55	,	,	PUNCT
easat-1021	153	56	socioeconomic	socioeconomic	ADJ
easat-1021	153	57	and	and	CCONJ
easat-1021	153	58	fiscal	fiscal	ADJ
easat-1021	153	59	autonomy	autonomy	NOUN
easat-1021	153	60	,	,	PUNCT
easat-1021	153	61	and	and	CCONJ
easat-1021	153	62	anti	anti	ADJ
easat-1021	153	63	-	-	NOUN
easat-1021	153	64	corruption	corruption	NOUN
easat-1021	153	65	as	as	ADP
easat-1021	153	66	a	a	DET
easat-1021	153	67	moderating	moderate	VERB
easat-1021	153	68	variable	variable	NOUN
easat-1021	153	69	.	.	PUNCT
easat-1021	154	1	the	the	DET
easat-1021	154	2	statistical	statistical	ADJ
easat-1021	154	3	analysis	analysis	NOUN
easat-1021	154	4	reveals	reveal	VERB
easat-1021	154	5	that	that	SCONJ
easat-1021	154	6	local	local	ADJ
easat-1021	154	7	government	government	NOUN
easat-1021	154	8	revenue	revenue	NOUN
easat-1021	154	9	sharing	sharing	NOUN
easat-1021	154	10	(	(	PUNCT
easat-1021	154	11	lgrs	lgrs	ADJ
easat-1021	154	12	)	)	PUNCT
easat-1021	154	13	significantly	significantly	ADV
easat-1021	154	14	impacts	impact	VERB
easat-1021	154	15	fiscal	fiscal	ADJ
easat-1021	154	16	autonomy	autonomy	NOUN
easat-1021	154	17	in	in	ADP
easat-1021	154	18	the	the	DET
easat-1021	154	19	new	new	ADJ
easat-1021	154	20	autonomous	autonomous	ADJ
easat-1021	154	21	regions	region	NOUN
easat-1021	154	22	(	(	PUNCT
easat-1021	154	23	nar	nar	NOUN
easat-1021	154	24	)	)	PUNCT
easat-1021	154	25	in	in	ADP
easat-1021	154	26	indonesia	indonesia	PROPN
easat-1021	154	27	.	.	PUNCT
easat-1021	155	1	a	a	DET
easat-1021	155	2	p	p	NOUN
easat-1021	155	3	-	-	PUNCT
easat-1021	155	4	value	value	NOUN
easat-1021	155	5	of	of	ADP
easat-1021	155	6	less	less	ADJ
easat-1021	155	7	than	than	ADP
easat-1021	155	8	0.5	0.5	NUM
easat-1021	155	9	and	and	CCONJ
easat-1021	155	10	a	a	DET
easat-1021	155	11	coefficient	coefficient	NOUN
easat-1021	155	12	of	of	ADP
easat-1021	155	13	0.934	0.934	NUM
easat-1021	155	14	demonstrate	demonstrate	VERB
easat-1021	155	15	this	this	PRON
easat-1021	155	16	,	,	PUNCT
easat-1021	155	17	indicating	indicate	VERB
easat-1021	155	18	a	a	DET
easat-1021	155	19	beneficial	beneficial	ADJ
easat-1021	155	20	effect	effect	NOUN
easat-1021	155	21	of	of	ADP
easat-1021	155	22	lgrs	lgrs	NOUN
easat-1021	155	23	on	on	ADP
easat-1021	155	24	fiscal	fiscal	ADJ
easat-1021	155	25	autonomy	autonomy	NOUN
easat-1021	155	26	.	.	PUNCT
easat-1021	156	1	as	as	ADP
easat-1021	156	2	a	a	DET
easat-1021	156	3	result	result	NOUN
easat-1021	156	4	,	,	PUNCT
easat-1021	156	5	a	a	DET
easat-1021	156	6	1	1	NUM
easat-1021	156	7	%	%	NOUN
easat-1021	156	8	increase	increase	NOUN
easat-1021	156	9	in	in	ADP
easat-1021	156	10	lgrs	lgrs	ADJ
easat-1021	156	11	leads	lead	NOUN
easat-1021	156	12	to	to	ADP
easat-1021	156	13	a	a	DET
easat-1021	156	14	93.4	93.4	NUM
easat-1021	156	15	%	%	NOUN
easat-1021	156	16	increase	increase	NOUN
easat-1021	156	17	in	in	ADP
easat-1021	156	18	the	the	DET
easat-1021	156	19	regional	regional	ADJ
easat-1021	156	20	fiscal	fiscal	ADJ
easat-1021	156	21	autonomy	autonomy	NOUN
easat-1021	156	22	of	of	ADP
easat-1021	156	23	nar	nar	NOUN
easat-1021	156	24	,	,	PUNCT
easat-1021	156	25	confirming	confirm	VERB
easat-1021	156	26	the	the	DET
easat-1021	156	27	initial	initial	ADJ
easat-1021	156	28	premise	premise	NOUN
easat-1021	156	29	acceptance	acceptance	NOUN
easat-1021	156	30	.	.	PUNCT
easat-1021	157	1	the	the	DET
easat-1021	157	2	impact	impact	NOUN
easat-1021	157	3	of	of	ADP
easat-1021	157	4	local	local	ADJ
easat-1021	157	5	income	income	NOUN
easat-1021	157	6	sources	source	NOUN
easat-1021	157	7	on	on	ADP
easat-1021	157	8	fiscal	fiscal	ADJ
easat-1021	157	9	autonomy	autonomy	NOUN
easat-1021	157	10	is	be	AUX
easat-1021	157	11	crucial	crucial	ADJ
easat-1021	157	12	for	for	ADP
easat-1021	157	13	the	the	DET
easat-1021	157	14	independence	independence	NOUN
easat-1021	157	15	and	and	CCONJ
easat-1021	157	16	effectiveness	effectiveness	NOUN
easat-1021	157	17	of	of	ADP
easat-1021	157	18	local	local	ADJ
easat-1021	157	19	government	government	NOUN
easat-1021	157	20	governance	governance	NOUN
easat-1021	157	21	.	.	PUNCT
easat-1021	158	1	local	local	ADJ
easat-1021	158	2	income	income	NOUN
easat-1021	158	3	sources	source	NOUN
easat-1021	158	4	empower	empower	VERB
easat-1021	158	5	local	local	ADJ
easat-1021	158	6	governments	government	NOUN
easat-1021	158	7	to	to	PART
easat-1021	158	8	make	make	VERB
easat-1021	158	9	autonomous	autonomous	ADJ
easat-1021	158	10	choices	choice	NOUN
easat-1021	158	11	and	and	CCONJ
easat-1021	158	12	customize	customize	VERB
easat-1021	158	13	their	their	PRON
easat-1021	158	14	budgets	budget	NOUN
easat-1021	158	15	and	and	CCONJ
easat-1021	158	16	policies	policy	NOUN
easat-1021	158	17	according	accord	VERB
easat-1021	158	18	to	to	ADP
easat-1021	158	19	the	the	DET
easat-1021	158	20	unique	unique	ADJ
easat-1021	158	21	requirements	requirement	NOUN
easat-1021	158	22	and	and	CCONJ
easat-1021	158	23	goals	goal	NOUN
easat-1021	158	24	of	of	ADP
easat-1021	158	25	their	their	PRON
easat-1021	158	26	communities	community	NOUN
easat-1021	158	27	by	by	ADP
easat-1021	158	28	offering	offer	VERB
easat-1021	158	29	a	a	DET
easat-1021	158	30	direct	direct	ADJ
easat-1021	158	31	and	and	CCONJ
easat-1021	158	32	manageable	manageable	ADJ
easat-1021	158	33	source	source	NOUN
easat-1021	158	34	of	of	ADP
easat-1021	158	35	money	money	NOUN
easat-1021	158	36	.	.	PUNCT
easat-1021	159	1	local	local	ADJ
easat-1021	159	2	governments	government	NOUN
easat-1021	159	3	can	can	AUX
easat-1021	159	4	effectively	effectively	ADV
easat-1021	159	5	meet	meet	VERB
easat-1021	159	6	their	their	PRON
easat-1021	159	7	citizens	citizen	NOUN
easat-1021	159	8	’	'	PUNCT
easat-1021	159	9	needs	need	NOUN
easat-1021	159	10	by	by	ADP
easat-1021	159	11	having	have	VERB
easat-1021	159	12	a	a	DET
easat-1021	159	13	variety	variety	NOUN
easat-1021	159	14	of	of	ADP
easat-1021	159	15	income	income	NOUN
easat-1021	159	16	streams	stream	NOUN
easat-1021	159	17	that	that	PRON
easat-1021	159	18	are	be	AUX
easat-1021	159	19	collected	collect	VERB
easat-1021	159	20	via	via	ADP
easat-1021	159	21	taxes	taxis	NOUN
easat-1021	159	22	and	and	CCONJ
easat-1021	159	23	fees	fee	NOUN
easat-1021	159	24	from	from	ADP
easat-1021	159	25	the	the	DET
easat-1021	159	26	local	local	ADJ
easat-1021	159	27	population	population	NOUN
easat-1021	159	28	.	.	PUNCT
easat-1021	160	1	this	this	PRON
easat-1021	160	2	ensures	ensure	VERB
easat-1021	160	3	that	that	SCONJ
easat-1021	160	4	they	they	PRON
easat-1021	160	5	can	can	AUX
easat-1021	160	6	be	be	AUX
easat-1021	160	7	responsive	responsive	ADJ
easat-1021	160	8	and	and	CCONJ
easat-1021	160	9	responsible	responsible	ADJ
easat-1021	160	10	to	to	ADP
easat-1021	160	11	their	their	PRON
easat-1021	160	12	constituents	constituent	NOUN
easat-1021	160	13	.	.	PUNCT
easat-1021	161	1	this	this	DET
easat-1021	161	2	conclusion	conclusion	NOUN
easat-1021	161	3	is	be	AUX
easat-1021	161	4	in	in	ADP
easat-1021	161	5	line	line	NOUN
easat-1021	161	6	with	with	ADP
easat-1021	161	7	the	the	DET
easat-1021	161	8	research	research	NOUN
easat-1021	161	9	by	by	ADP
easat-1021	161	10	darmi	darmi	PROPN
easat-1021	162	1	[	[	X
easat-1021	162	2	12	12	NUM
easat-1021	162	3	]	]	PUNCT
easat-1021	162	4	;	;	PUNCT
easat-1021	162	5	wahyuni	wahyuni	NOUN
easat-1021	162	6	and	and	CCONJ
easat-1021	162	7	ardini	ardini	VERB
easat-1021	162	8	[	[	X
easat-1021	162	9	39	39	NUM
easat-1021	162	10	]	]	PUNCT
easat-1021	162	11	;	;	PUNCT
easat-1021	162	12	oktavia	oktavia	PROPN
easat-1021	162	13	and	and	CCONJ
easat-1021	162	14	handayani	handayani	PRON
easat-1021	163	1	[	[	X
easat-1021	163	2	40	40	NUM
easat-1021	163	3	]	]	PUNCT
easat-1021	163	4	;	;	PUNCT
easat-1021	163	5	tahar	tahar	NOUN
easat-1021	163	6	and	and	CCONJ
easat-1021	163	7	zakhiya	zakhiya	NOUN
easat-1021	164	1	[	[	X
easat-1021	164	2	41	41	NUM
easat-1021	164	3	]	]	X
easat-1021	164	4	;	;	PUNCT
easat-1021	164	5	machfud	machfud	VERB
easat-1021	164	6	,	,	PUNCT
easat-1021	164	7	et	et	PROPN
easat-1021	164	8	al	al	PROPN
easat-1021	164	9	.	.	PUNCT
easat-1021	165	1	[	[	X
easat-1021	165	2	42	42	NUM
easat-1021	165	3	]	]	PUNCT
easat-1021	165	4	and	and	CCONJ
easat-1021	165	5	musviyanti	musviyanti	PROPN
easat-1021	165	6	,	,	PUNCT
easat-1021	165	7	et	et	PROPN
easat-1021	165	8	al	al	PROPN
easat-1021	165	9	.	.	PUNCT
easat-1021	166	1	[	[	X
easat-1021	166	2	13	13	NUM
easat-1021	166	3	]	]	PUNCT
easat-1021	166	4	.	.	PUNCT
easat-1021	167	1	table	table	NOUN
easat-1021	167	2	6	6	NUM
easat-1021	167	3	.	.	PUNCT
easat-1021	168	1	estimation	estimation	NOUN
easat-1021	168	2	result	result	NOUN
easat-1021	168	3	.	.	PUNCT
easat-1021	169	1	explanatory	explanatory	ADJ
easat-1021	169	2	variables	variable	NOUN
easat-1021	169	3	dependent	dependent	ADJ
easat-1021	169	4	variable	variable	NOUN
easat-1021	169	5	:	:	PUNCT
easat-1021	169	6	fiscal	fiscal	ADJ
easat-1021	169	7	autonomy	autonomy	NOUN
easat-1021	169	8	coefficient	coefficient	NOUN
easat-1021	169	9	std	std	PROPN
easat-1021	169	10	.	.	NOUN
easat-1021	169	11	error	error	NOUN
easat-1021	169	12	t	t	NOUN
easat-1021	169	13	-	-	PUNCT
easat-1021	169	14	statistic	statistic	NOUN
easat-1021	169	15	prob	prob	NOUN
easat-1021	169	16	.	.	PUNCT
easat-1021	170	1	lgrs	lgrs	ADJ
easat-1021	170	2	0.934	0.934	NUM
easat-1021	171	1	0.373	0.373	NUM
easat-1021	171	2	2.531	2.531	NUM
easat-1021	171	3	0.012	0.012	NUM
easat-1021	171	4	*	*	NOUN
easat-1021	171	5	*	*	ADJ
easat-1021	171	6	gau	gau	NOUN
easat-1021	171	7	-0.303	-0.303	NOUN
easat-1021	171	8	0.153	0.153	NUM
easat-1021	171	9	-1.983	-1.983	X
easat-1021	171	10	0.048	0.048	NUM
easat-1021	171	11	*	*	PROPN
easat-1021	171	12	*	*	PUNCT
easat-1021	171	13	spf	spf	NOUN
easat-1021	171	14	0.209	0.209	NUM
easat-1021	171	15	0.582	0.582	NUM
easat-1021	171	16	0.359	0.359	NUM
easat-1021	171	17	0.720	0.720	NUM
easat-1021	171	18	psf	psf	NOUN
easat-1021	171	19	0.618	0.618	NUM
easat-1021	171	20	0.248	0.248	NUM
easat-1021	171	21	2.488	2.488	NUM
easat-1021	171	22	0.013	0.013	NUM
easat-1021	171	23	*	*	PUNCT
easat-1021	171	24	*	*	PROPN
easat-1021	171	25	di	di	PROPN
easat-1021	171	26	0.071	0.071	NUM
easat-1021	171	27	0.031	0.031	NUM
easat-1021	171	28	2.269	2.269	NUM
easat-1021	171	29	0.024	0.024	NUM
easat-1021	171	30	*	*	PUNCT
easat-1021	171	31	*	*	PROPN
easat-1021	171	32	fi	fi	NOUN
easat-1021	171	33	-0.030	-0.030	NOUN
easat-1021	171	34	0.039	0.039	NUM
easat-1021	171	35	-0.781	-0.781	NUM
easat-1021	171	36	0.436	0.436	NUM
easat-1021	171	37	corr	corr	PROPN
easat-1021	171	38	0.079	0.079	NUM
easat-1021	171	39	0.018	0.018	NUM
easat-1021	171	40	4.279	4.279	NUM
easat-1021	171	41	0.000	0.000	NUM
easat-1021	171	42	*	*	PUNCT
easat-1021	171	43	*	*	PUNCT
easat-1021	171	44	*	*	PUNCT
easat-1021	171	45	lgrs*corr	lgrs*corr	ADJ
easat-1021	171	46	0.017	0.017	NUM
easat-1021	171	47	0.000	0.000	NUM
easat-1021	171	48	0.000	0.000	NUM
easat-1021	171	49	0.000	0.000	NUM
easat-1021	171	50	*	*	PUNCT
easat-1021	171	51	*	*	PUNCT
easat-1021	171	52	*	*	PUNCT
easat-1021	171	53	gaf*corr	gaf*corr	PROPN
easat-1021	171	54	0.017	0.017	NUM
easat-1021	171	55	0.000	0.000	NUM
easat-1021	171	56	0.000	0.000	NUM
easat-1021	171	57	0.000	0.000	NUM
easat-1021	171	58	*	*	PUNCT
easat-1021	171	59	*	*	PUNCT
easat-1021	171	60	*	*	PUNCT
easat-1021	171	61	spf*corr	spf*corr	PROPN
easat-1021	171	62	0.017	0.017	NUM
easat-1021	171	63	0.000	0.000	NUM
easat-1021	171	64	0.000	0.000	NUM
easat-1021	171	65	0.000	0.000	NUM
easat-1021	171	66	*	*	PUNCT
easat-1021	171	67	*	*	PUNCT
easat-1021	171	68	*	*	PUNCT
easat-1021	172	1	psf*corr	psf*corr	ADJ
easat-1021	172	2	0.017	0.017	NUM
easat-1021	172	3	0.000	0.000	NUM
easat-1021	172	4	0.000	0.000	NUM
easat-1021	172	5	0.000	0.000	NUM
easat-1021	172	6	*	*	PUNCT
easat-1021	172	7	*	*	PUNCT
easat-1021	172	8	*	*	PUNCT
easat-1021	172	9	di*corr	di*corr	PROPN
easat-1021	172	10	0.017	0.017	NUM
easat-1021	172	11	0.000	0.000	NUM
easat-1021	172	12	0.000	0.000	NUM
easat-1021	172	13	0.000	0.000	NUM
easat-1021	172	14	*	*	PUNCT
easat-1021	172	15	*	*	PUNCT
easat-1021	172	16	*	*	PUNCT
easat-1021	172	17	fi*corr	fi*corr	PROPN
easat-1021	172	18	0.017	0.017	NUM
easat-1021	172	19	0.000	0.000	NUM
easat-1021	172	20	0.000	0.000	NUM
easat-1021	172	21	0.000	0.000	NUM
easat-1021	172	22	*	*	PUNCT
easat-1021	173	1	*	*	PUNCT
easat-1021	173	2	*	*	PUNCT
easat-1021	173	3	f	f	X
easat-1021	173	4	-	-	PUNCT
easat-1021	173	5	test	test	NOUN
easat-1021	173	6	0.000	0.000	NUM
easat-1021	174	1	*	*	PUNCT
easat-1021	174	2	*	*	PUNCT
easat-1021	174	3	*	*	PUNCT
easat-1021	174	4	r	r	X
easat-1021	174	5	-	-	PUNCT
easat-1021	174	6	squared	square	VERB
easat-1021	174	7	0.712	0.712	NUM
easat-1021	174	8	note	note	NOUN
easat-1021	174	9	:	:	PUNCT
easat-1021	174	10	*	*	PUNCT
easat-1021	174	11	*	*	PUNCT
easat-1021	174	12	*	*	PUNCT
easat-1021	174	13	*	*	PUNCT
easat-1021	174	14	,	,	PUNCT
easat-1021	174	15	*	*	PUNCT
easat-1021	174	16	*	*	PUNCT
easat-1021	174	17	and	and	CCONJ
easat-1021	174	18	*	*	PUNCT
easat-1021	174	19	indicate	indicate	VERB
easat-1021	174	20	significance	significance	NOUN
easat-1021	174	21	at	at	ADP
easat-1021	174	22	1	1	NUM
easat-1021	174	23	%	%	NOUN
easat-1021	174	24	,	,	PUNCT
easat-1021	174	25	5	5	NUM
easat-1021	174	26	%	%	NOUN
easat-1021	174	27	and	and	CCONJ
easat-1021	174	28	10	10	NUM
easat-1021	174	29	%	%	NOUN
easat-1021	174	30	,	,	PUNCT
easat-1021	174	31	respectively	respectively	ADV
easat-1021	174	32	.	.	PUNCT
easat-1021	175	1	gaf	gaf	PROPN
easat-1021	175	2	has	have	VERB
easat-1021	175	3	an	an	DET
easat-1021	175	4	impact	impact	NOUN
easat-1021	175	5	on	on	ADP
easat-1021	175	6	fiscal	fiscal	ADJ
easat-1021	175	7	autonomy	autonomy	NOUN
easat-1021	175	8	in	in	ADP
easat-1021	175	9	the	the	DET
easat-1021	175	10	nar	nar	NOUN
easat-1021	175	11	,	,	PUNCT
easat-1021	175	12	according	accord	VERB
easat-1021	175	13	to	to	ADP
easat-1021	175	14	a	a	DET
easat-1021	175	15	statistically	statistically	ADV
easat-1021	175	16	significant	significant	ADJ
easat-1021	175	17	p	p	NOUN
easat-1021	175	18	-	-	PUNCT
easat-1021	175	19	value	value	NOUN
easat-1021	175	20	of	of	ADP
easat-1021	175	21	less	less	ADJ
easat-1021	175	22	than	than	ADP
easat-1021	175	23	0.5	0.5	NUM
easat-1021	175	24	and	and	CCONJ
easat-1021	175	25	a	a	DET
easat-1021	175	26	coefficient	coefficient	NOUN
easat-1021	175	27	of	of	ADP
easat-1021	175	28	-0.303	-0.303	PRON
easat-1021	175	29	.	.	PUNCT
easat-1021	176	1	the	the	DET
easat-1021	176	2	gaf	gaf	PROPN
easat-1021	176	3	thus	thus	ADV
easat-1021	176	4	has	have	VERB
easat-1021	176	5	a	a	DET
easat-1021	176	6	detrimental	detrimental	ADJ
easat-1021	176	7	impact	impact	NOUN
easat-1021	176	8	on	on	ADP
easat-1021	176	9	fiscal	fiscal	ADJ
easat-1021	176	10	autonomy	autonomy	NOUN
easat-1021	176	11	.	.	PUNCT
easat-1021	177	1	a	a	DET
easat-1021	177	2	352	352	NUM
easat-1021	177	3	edelweiss	edelweiss	PROPN
easat-1021	177	4	applied	apply	VERB
easat-1021	177	5	science	science	NOUN
easat-1021	177	6	and	and	CCONJ
easat-1021	177	7	technology	technology	NOUN
easat-1021	177	8	issn	issn	PROPN
easat-1021	177	9	:	:	PUNCT
easat-1021	177	10	2576	2576	NUM
easat-1021	177	11	-	-	SYM
easat-1021	177	12	8484	8484	NUM
easat-1021	177	13	vol	vol	NOUN
easat-1021	177	14	.	.	PROPN
easat-1021	178	1	8	8	NUM
easat-1021	178	2	,	,	PUNCT
easat-1021	178	3	no	no	INTJ
easat-1021	178	4	.	.	NOUN
easat-1021	179	1	4	4	NUM
easat-1021	179	2	:	:	SYM
easat-1021	179	3	345	345	NUM
easat-1021	179	4	-	-	SYM
easat-1021	179	5	357	357	NUM
easat-1021	179	6	,	,	PUNCT
easat-1021	179	7	2024	2024	NUM
easat-1021	179	8	doi	doi	NOUN
easat-1021	179	9	:	:	PUNCT
easat-1021	179	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	179	11	©	©	ADP
easat-1021	179	12	2024	2024	NUM
easat-1021	179	13	by	by	ADP
easat-1021	179	14	the	the	DET
easat-1021	179	15	authors	author	NOUN
easat-1021	179	16	;	;	PUNCT
easat-1021	179	17	licensee	licensee	PROPN
easat-1021	179	18	learning	learning	NOUN
easat-1021	179	19	gate	gate	NOUN
easat-1021	179	20	1	1	NUM
easat-1021	179	21	%	%	NOUN
easat-1021	179	22	rise	rise	NOUN
easat-1021	179	23	in	in	ADP
easat-1021	179	24	the	the	DET
easat-1021	179	25	general	general	ADJ
easat-1021	179	26	authority	authority	NOUN
easat-1021	179	27	for	for	ADP
easat-1021	179	28	urbanism	urbanism	NOUN
easat-1021	179	29	(	(	PUNCT
easat-1021	179	30	gau	gau	NOUN
easat-1021	179	31	)	)	PUNCT
easat-1021	179	32	leads	lead	VERB
easat-1021	179	33	to	to	ADP
easat-1021	179	34	a	a	DET
easat-1021	179	35	significant	significant	ADJ
easat-1021	179	36	drop	drop	NOUN
easat-1021	179	37	of	of	ADP
easat-1021	179	38	-30.3	-30.3	ADJ
easat-1021	179	39	%	%	NOUN
easat-1021	179	40	in	in	ADP
easat-1021	179	41	fiscal	fiscal	ADJ
easat-1021	179	42	autonomy	autonomy	NOUN
easat-1021	179	43	.	.	PUNCT
easat-1021	180	1	gaf	gaf	PROPN
easat-1021	180	2	detrimentally	detrimentally	ADV
easat-1021	180	3	affects	affect	VERB
easat-1021	180	4	fiscal	fiscal	ADJ
easat-1021	180	5	autonomy	autonomy	NOUN
easat-1021	180	6	,	,	PUNCT
easat-1021	180	7	primarily	primarily	ADV
easat-1021	180	8	by	by	ADP
easat-1021	180	9	fostering	foster	VERB
easat-1021	180	10	financial	financial	ADJ
easat-1021	180	11	reliance	reliance	NOUN
easat-1021	180	12	among	among	ADP
easat-1021	180	13	local	local	ADJ
easat-1021	180	14	governments	government	NOUN
easat-1021	180	15	.	.	PUNCT
easat-1021	181	1	reliance	reliance	NOUN
easat-1021	181	2	on	on	ADP
easat-1021	181	3	the	the	DET
easat-1021	181	4	gaf	gaf	PROPN
easat-1021	181	5	requires	require	VERB
easat-1021	181	6	local	local	ADJ
easat-1021	181	7	authorities	authority	NOUN
easat-1021	181	8	to	to	PART
easat-1021	181	9	comply	comply	VERB
easat-1021	181	10	with	with	ADP
easat-1021	181	11	the	the	DET
easat-1021	181	12	federal	federal	ADJ
easat-1021	181	13	governments	government	NOUN
easat-1021	181	14	’	’	PART
easat-1021	181	15	regulations	regulation	NOUN
easat-1021	181	16	and	and	CCONJ
easat-1021	181	17	limitations	limitation	NOUN
easat-1021	181	18	,	,	PUNCT
easat-1021	181	19	thereby	thereby	ADV
easat-1021	181	20	reducing	reduce	VERB
easat-1021	181	21	their	their	PRON
easat-1021	181	22	autonomy	autonomy	NOUN
easat-1021	181	23	in	in	ADP
easat-1021	181	24	financial	financial	ADJ
easat-1021	181	25	decisionmaking	decisionmaking	NOUN
easat-1021	181	26	.	.	PUNCT
easat-1021	182	1	the	the	DET
easat-1021	182	2	excessive	excessive	ADJ
easat-1021	182	3	dependence	dependence	NOUN
easat-1021	182	4	on	on	ADP
easat-1021	182	5	the	the	DET
easat-1021	182	6	gaf	gaf	PROPN
easat-1021	182	7	hinders	hinder	VERB
easat-1021	182	8	the	the	DET
easat-1021	182	9	expansion	expansion	NOUN
easat-1021	182	10	of	of	ADP
easat-1021	182	11	local	local	ADJ
easat-1021	182	12	governments	government	NOUN
easat-1021	182	13	'	'	PART
easat-1021	182	14	revenue	revenue	NOUN
easat-1021	182	15	streams	stream	NOUN
easat-1021	182	16	and	and	CCONJ
easat-1021	182	17	obstructs	obstruct	VERB
easat-1021	182	18	their	their	PRON
easat-1021	182	19	ability	ability	NOUN
easat-1021	182	20	to	to	PART
easat-1021	182	21	cultivate	cultivate	VERB
easat-1021	182	22	income	income	NOUN
easat-1021	182	23	sources	source	NOUN
easat-1021	182	24	that	that	PRON
easat-1021	182	25	are	be	AUX
easat-1021	182	26	more	more	ADV
easat-1021	182	27	suited	suited	ADJ
easat-1021	182	28	to	to	ADP
easat-1021	182	29	their	their	PRON
easat-1021	182	30	unique	unique	ADJ
easat-1021	182	31	economic	economic	ADJ
easat-1021	182	32	activity	activity	NOUN
easat-1021	182	33	and	and	CCONJ
easat-1021	182	34	resources	resource	NOUN
easat-1021	182	35	.	.	PUNCT
easat-1021	183	1	furthermore	furthermore	ADV
easat-1021	183	2	,	,	PUNCT
easat-1021	183	3	the	the	DET
easat-1021	183	4	monies	monie	NOUN
easat-1021	183	5	given	give	VERB
easat-1021	183	6	via	via	ADP
easat-1021	183	7	the	the	DET
easat-1021	183	8	gaf	gaf	PROPN
easat-1021	183	9	often	often	ADV
easat-1021	183	10	come	come	VERB
easat-1021	183	11	with	with	ADP
easat-1021	183	12	conditions	condition	NOUN
easat-1021	183	13	and	and	CCONJ
easat-1021	183	14	restrictions	restriction	NOUN
easat-1021	183	15	,	,	PUNCT
easat-1021	183	16	which	which	PRON
easat-1021	183	17	curtail	curtail	VERB
easat-1021	183	18	the	the	DET
easat-1021	183	19	capacity	capacity	NOUN
easat-1021	183	20	of	of	ADP
easat-1021	183	21	local	local	ADJ
easat-1021	183	22	governments	government	NOUN
easat-1021	183	23	to	to	PART
easat-1021	183	24	commence	commence	VERB
easat-1021	183	25	and	and	CCONJ
easat-1021	183	26	execute	execute	VERB
easat-1021	183	27	projects	project	NOUN
easat-1021	183	28	in	in	ADP
easat-1021	183	29	accordance	accordance	NOUN
easat-1021	183	30	with	with	ADP
easat-1021	183	31	local	local	ADJ
easat-1021	183	32	objectives	objective	NOUN
easat-1021	183	33	.	.	PUNCT
easat-1021	184	1	this	this	DET
easat-1021	184	2	conclusion	conclusion	NOUN
easat-1021	184	3	is	be	AUX
easat-1021	184	4	consistent	consistent	ADJ
easat-1021	184	5	with	with	ADP
easat-1021	184	6	the	the	DET
easat-1021	184	7	research	research	NOUN
easat-1021	184	8	by	by	ADP
easat-1021	184	9	tahar	tahar	NOUN
easat-1021	184	10	and	and	CCONJ
easat-1021	184	11	zakhiya	zakhiya	NOUN
easat-1021	185	1	[	[	X
easat-1021	185	2	41	41	NUM
easat-1021	185	3	]	]	PUNCT
easat-1021	185	4	;	;	PUNCT
easat-1021	185	5	adriana	adriana	PROPN
easat-1021	185	6	[	[	X
easat-1021	185	7	43	43	NUM
easat-1021	185	8	]	]	X
easat-1021	185	9	;	;	PUNCT
easat-1021	185	10	machfud	machfud	VERB
easat-1021	185	11	,	,	PUNCT
easat-1021	185	12	et	et	PROPN
easat-1021	185	13	al	al	PROPN
easat-1021	185	14	.	.	PUNCT
easat-1021	186	1	[	[	X
easat-1021	186	2	42	42	NUM
easat-1021	186	3	]	]	PUNCT
easat-1021	186	4	and	and	CCONJ
easat-1021	186	5	sugiyanto	sugiyanto	NOUN
easat-1021	186	6	and	and	CCONJ
easat-1021	186	7	musfirati	musfirati	PRON
easat-1021	187	1	[	[	X
easat-1021	187	2	44	44	NUM
easat-1021	187	3	]	]	PUNCT
easat-1021	187	4	.	.	PUNCT
easat-1021	188	1	spf	spf	PROPN
easat-1021	188	2	,	,	PUNCT
easat-1021	188	3	in	in	ADP
easat-1021	188	4	contrast	contrast	NOUN
easat-1021	188	5	to	to	ADP
easat-1021	188	6	the	the	DET
easat-1021	188	7	gau	gau	NOUN
easat-1021	188	8	,	,	PUNCT
easat-1021	188	9	has	have	VERB
easat-1021	188	10	a	a	DET
easat-1021	188	11	positive	positive	ADJ
easat-1021	188	12	impact	impact	NOUN
easat-1021	188	13	on	on	ADP
easat-1021	188	14	fiscal	fiscal	ADJ
easat-1021	188	15	autonomy	autonomy	NOUN
easat-1021	188	16	,	,	PUNCT
easat-1021	188	17	but	but	CCONJ
easat-1021	188	18	this	this	DET
easat-1021	188	19	effect	effect	NOUN
easat-1021	188	20	is	be	AUX
easat-1021	188	21	not	not	PART
easat-1021	188	22	statistically	statistically	ADV
easat-1021	188	23	significant	significant	ADJ
easat-1021	188	24	,	,	PUNCT
easat-1021	188	25	as	as	ADP
easat-1021	188	26	a	a	DET
easat-1021	188	27	p	p	NOUN
easat-1021	188	28	-	-	PUNCT
easat-1021	188	29	value	value	NOUN
easat-1021	188	30	greater	great	ADJ
easat-1021	188	31	than	than	ADP
easat-1021	188	32	0.1	0.1	NUM
easat-1021	188	33	demonstrates	demonstrate	NOUN
easat-1021	188	34	.	.	PUNCT
easat-1021	189	1	the	the	DET
easat-1021	189	2	positive	positive	ADJ
easat-1021	189	3	coefficient	coefficient	NOUN
easat-1021	189	4	implies	imply	VERB
easat-1021	189	5	a	a	DET
easat-1021	189	6	positive	positive	ADJ
easat-1021	189	7	correlation	correlation	NOUN
easat-1021	189	8	between	between	ADP
easat-1021	189	9	the	the	DET
easat-1021	189	10	spf	spf	ADJ
easat-1021	189	11	and	and	CCONJ
easat-1021	189	12	fiscal	fiscal	ADJ
easat-1021	189	13	autonomy	autonomy	NOUN
easat-1021	189	14	,	,	PUNCT
easat-1021	189	15	suggesting	suggest	VERB
easat-1021	189	16	that	that	SCONJ
easat-1021	189	17	an	an	DET
easat-1021	189	18	increase	increase	NOUN
easat-1021	189	19	in	in	ADP
easat-1021	189	20	the	the	DET
easat-1021	189	21	spf	spf	NOUN
easat-1021	189	22	could	could	AUX
easat-1021	189	23	lead	lead	VERB
easat-1021	189	24	to	to	ADP
easat-1021	189	25	an	an	DET
easat-1021	189	26	increase	increase	NOUN
easat-1021	189	27	in	in	ADP
easat-1021	189	28	fiscal	fiscal	ADJ
easat-1021	189	29	autonomy	autonomy	NOUN
easat-1021	189	30	.	.	PUNCT
easat-1021	190	1	nevertheless	nevertheless	ADV
easat-1021	190	2	,	,	PUNCT
easat-1021	190	3	the	the	DET
easat-1021	190	4	insignificance	insignificance	NOUN
easat-1021	190	5	of	of	ADP
easat-1021	190	6	this	this	DET
easat-1021	190	7	coefficient	coefficient	NOUN
easat-1021	190	8	indicates	indicate	VERB
easat-1021	190	9	that	that	SCONJ
easat-1021	190	10	the	the	DET
easat-1021	190	11	link	link	NOUN
easat-1021	190	12	lacks	lack	VERB
easat-1021	190	13	statistical	statistical	ADJ
easat-1021	190	14	robustness	robustness	NOUN
easat-1021	190	15	and	and	CCONJ
easat-1021	190	16	is	be	AUX
easat-1021	190	17	not	not	PART
easat-1021	190	18	sufficiently	sufficiently	ADV
easat-1021	190	19	strong	strong	ADJ
easat-1021	190	20	to	to	PART
easat-1021	190	21	make	make	VERB
easat-1021	190	22	decisive	decisive	ADJ
easat-1021	190	23	conclusions	conclusion	NOUN
easat-1021	190	24	.	.	PUNCT
easat-1021	191	1	multiple	multiple	ADJ
easat-1021	191	2	factors	factor	NOUN
easat-1021	191	3	may	may	AUX
easat-1021	191	4	contribute	contribute	VERB
easat-1021	191	5	to	to	ADP
easat-1021	191	6	this	this	DET
easat-1021	191	7	lack	lack	NOUN
easat-1021	191	8	of	of	ADP
easat-1021	191	9	relevance	relevance	NOUN
easat-1021	191	10	.	.	PUNCT
easat-1021	192	1	while	while	SCONJ
easat-1021	192	2	there	there	PRON
easat-1021	192	3	is	be	VERB
easat-1021	192	4	a	a	DET
easat-1021	192	5	positive	positive	ADJ
easat-1021	192	6	correlation	correlation	NOUN
easat-1021	192	7	between	between	ADP
easat-1021	192	8	spf	spf	ADJ
easat-1021	192	9	and	and	CCONJ
easat-1021	192	10	fiscal	fiscal	ADJ
easat-1021	192	11	autonomy	autonomy	NOUN
easat-1021	192	12	,	,	PUNCT
easat-1021	192	13	it	it	PRON
easat-1021	192	14	is	be	AUX
easat-1021	192	15	not	not	PART
easat-1021	192	16	a	a	DET
easat-1021	192	17	major	major	ADJ
easat-1021	192	18	determinant	determinant	ADJ
easat-1021	192	19	when	when	SCONJ
easat-1021	192	20	compared	compare	VERB
easat-1021	192	21	to	to	ADP
easat-1021	192	22	other	other	ADJ
easat-1021	192	23	parameters	parameter	NOUN
easat-1021	192	24	.	.	PUNCT
easat-1021	193	1	furthermore	furthermore	ADV
easat-1021	193	2	,	,	PUNCT
easat-1021	193	3	certain	certain	ADJ
easat-1021	193	4	designated	designate	VERB
easat-1021	193	5	objectives	objective	NOUN
easat-1021	193	6	may	may	AUX
easat-1021	193	7	tailor	tailor	VERB
easat-1021	193	8	the	the	DET
easat-1021	193	9	spf	spf	NOUN
easat-1021	193	10	,	,	PUNCT
easat-1021	193	11	thereby	thereby	ADV
easat-1021	193	12	limiting	limit	VERB
easat-1021	193	13	its	its	PRON
easat-1021	193	14	impact	impact	NOUN
easat-1021	193	15	on	on	ADP
easat-1021	193	16	total	total	ADJ
easat-1021	193	17	fiscal	fiscal	ADJ
easat-1021	193	18	independence	independence	NOUN
easat-1021	193	19	.	.	PUNCT
easat-1021	194	1	this	this	DET
easat-1021	194	2	finding	finding	NOUN
easat-1021	194	3	is	be	AUX
easat-1021	194	4	consistent	consistent	ADJ
easat-1021	194	5	with	with	ADP
easat-1021	194	6	the	the	DET
easat-1021	194	7	studies	study	NOUN
easat-1021	194	8	conducted	conduct	VERB
easat-1021	194	9	by	by	ADP
easat-1021	194	10	adriana	adriana	PROPN
easat-1021	195	1	[	[	X
easat-1021	195	2	43	43	NUM
easat-1021	195	3	]	]	PUNCT
easat-1021	195	4	and	and	CCONJ
easat-1021	195	5	sugiyanto	sugiyanto	NOUN
easat-1021	195	6	and	and	CCONJ
easat-1021	195	7	musfirati	musfirati	PRON
easat-1021	196	1	[	[	X
easat-1021	196	2	44	44	NUM
easat-1021	196	3	]	]	PUNCT
easat-1021	196	4	.	.	PUNCT
easat-1021	197	1	a	a	DET
easat-1021	197	2	p	p	NOUN
easat-1021	197	3	-	-	PUNCT
easat-1021	197	4	value	value	NOUN
easat-1021	197	5	of	of	ADP
easat-1021	197	6	less	less	ADJ
easat-1021	197	7	than	than	ADP
easat-1021	197	8	0.5	0.5	NUM
easat-1021	197	9	and	and	CCONJ
easat-1021	197	10	a	a	DET
easat-1021	197	11	coefficient	coefficient	NOUN
easat-1021	197	12	of	of	ADP
easat-1021	197	13	0.618	0.618	NUM
easat-1021	197	14	demonstrate	demonstrate	VERB
easat-1021	197	15	that	that	SCONJ
easat-1021	197	16	the	the	DET
easat-1021	197	17	psf	psf	NOUN
easat-1021	197	18	has	have	VERB
easat-1021	197	19	a	a	DET
easat-1021	197	20	statistically	statistically	ADV
easat-1021	197	21	significant	significant	ADJ
easat-1021	197	22	and	and	CCONJ
easat-1021	197	23	favorable	favorable	ADJ
easat-1021	197	24	impact	impact	NOUN
easat-1021	197	25	on	on	ADP
easat-1021	197	26	fiscal	fiscal	ADJ
easat-1021	197	27	autonomy	autonomy	NOUN
easat-1021	197	28	.	.	PUNCT
easat-1021	198	1	consequently	consequently	ADV
easat-1021	198	2	,	,	PUNCT
easat-1021	198	3	a	a	DET
easat-1021	198	4	mere	mere	ADJ
easat-1021	198	5	1	1	NUM
easat-1021	198	6	%	%	NOUN
easat-1021	198	7	rise	rise	NOUN
easat-1021	198	8	in	in	ADP
easat-1021	198	9	the	the	DET
easat-1021	198	10	psf	psf	NOUN
easat-1021	198	11	results	result	NOUN
easat-1021	198	12	in	in	ADP
easat-1021	198	13	a	a	DET
easat-1021	198	14	substantial	substantial	ADJ
easat-1021	198	15	61.8	61.8	NUM
easat-1021	198	16	%	%	NOUN
easat-1021	198	17	boost	boost	NOUN
easat-1021	198	18	in	in	ADP
easat-1021	198	19	fiscal	fiscal	ADJ
easat-1021	198	20	autonomy	autonomy	NOUN
easat-1021	198	21	.	.	PUNCT
easat-1021	199	1	the	the	DET
easat-1021	199	2	presence	presence	NOUN
easat-1021	199	3	of	of	ADP
easat-1021	199	4	a	a	DET
easat-1021	199	5	positive	positive	ADJ
easat-1021	199	6	coefficient	coefficient	NOUN
easat-1021	199	7	and	and	CCONJ
easat-1021	199	8	the	the	DET
easat-1021	199	9	substantial	substantial	ADJ
easat-1021	199	10	impact	impact	NOUN
easat-1021	199	11	of	of	ADP
easat-1021	199	12	the	the	DET
easat-1021	199	13	psf	psf	NOUN
easat-1021	199	14	on	on	ADP
easat-1021	199	15	fiscal	fiscal	ADJ
easat-1021	199	16	autonomy	autonomy	NOUN
easat-1021	199	17	suggest	suggest	VERB
easat-1021	199	18	a	a	DET
easat-1021	199	19	strong	strong	ADJ
easat-1021	199	20	and	and	CCONJ
easat-1021	199	21	noteworthy	noteworthy	ADJ
easat-1021	199	22	association	association	NOUN
easat-1021	199	23	between	between	ADP
easat-1021	199	24	these	these	DET
easat-1021	199	25	factors	factor	NOUN
easat-1021	199	26	.	.	PUNCT
easat-1021	200	1	the	the	DET
easat-1021	200	2	positive	positive	ADJ
easat-1021	200	3	coefficient	coefficient	NOUN
easat-1021	200	4	indicates	indicate	VERB
easat-1021	200	5	that	that	SCONJ
easat-1021	200	6	there	there	PRON
easat-1021	200	7	is	be	VERB
easat-1021	200	8	a	a	DET
easat-1021	200	9	direct	direct	ADJ
easat-1021	200	10	relationship	relationship	NOUN
easat-1021	200	11	between	between	ADP
easat-1021	200	12	a	a	DET
easat-1021	200	13	rise	rise	NOUN
easat-1021	200	14	in	in	ADP
easat-1021	200	15	the	the	DET
easat-1021	200	16	psf	psf	NOUN
easat-1021	200	17	and	and	CCONJ
easat-1021	200	18	an	an	DET
easat-1021	200	19	increase	increase	NOUN
easat-1021	200	20	in	in	ADP
easat-1021	200	21	fiscal	fiscal	ADJ
easat-1021	200	22	autonomy	autonomy	NOUN
easat-1021	200	23	for	for	SCONJ
easat-1021	200	24	the	the	DET
easat-1021	200	25	unit	unit	NOUN
easat-1021	200	26	being	be	AUX
easat-1021	200	27	considered	consider	VERB
easat-1021	200	28	.	.	PUNCT
easat-1021	201	1	the	the	DET
easat-1021	201	2	beneficial	beneficial	ADJ
easat-1021	201	3	impact	impact	NOUN
easat-1021	201	4	may	may	AUX
easat-1021	201	5	stem	stem	VERB
easat-1021	201	6	from	from	ADP
easat-1021	201	7	the	the	DET
easat-1021	201	8	inherent	inherent	ADJ
easat-1021	201	9	characteristics	characteristic	NOUN
easat-1021	201	10	of	of	ADP
easat-1021	201	11	the	the	DET
easat-1021	201	12	psf	psf	NOUN
easat-1021	201	13	,	,	PUNCT
easat-1021	201	14	which	which	PRON
easat-1021	201	15	seeks	seek	VERB
easat-1021	201	16	to	to	PART
easat-1021	201	17	distribute	distribute	VERB
easat-1021	201	18	earnings	earning	NOUN
easat-1021	201	19	or	or	CCONJ
easat-1021	201	20	income	income	NOUN
easat-1021	201	21	among	among	ADP
easat-1021	201	22	local	local	ADJ
easat-1021	201	23	entities	entity	NOUN
easat-1021	201	24	.	.	PUNCT
easat-1021	202	1	we	we	PRON
easat-1021	202	2	anticipate	anticipate	VERB
easat-1021	202	3	that	that	SCONJ
easat-1021	202	4	the	the	DET
easat-1021	202	5	psf	psf	NOUN
easat-1021	202	6	’s	’s	PART
easat-1021	202	7	fund	fund	NOUN
easat-1021	202	8	will	will	AUX
easat-1021	202	9	significantly	significantly	ADV
easat-1021	202	10	boost	boost	VERB
easat-1021	202	11	the	the	DET
easat-1021	202	12	recipient	recipient	NOUN
easat-1021	202	13	’s	’s	PART
easat-1021	202	14	financial	financial	ADJ
easat-1021	202	15	independence	independence	NOUN
easat-1021	202	16	,	,	PUNCT
easat-1021	202	17	enabling	enable	VERB
easat-1021	202	18	them	they	PRON
easat-1021	202	19	to	to	PART
easat-1021	202	20	make	make	VERB
easat-1021	202	21	independent	independent	ADJ
easat-1021	202	22	decisions	decision	NOUN
easat-1021	202	23	and	and	CCONJ
easat-1021	202	24	effectively	effectively	ADV
easat-1021	202	25	meet	meet	VERB
easat-1021	202	26	local	local	ADJ
easat-1021	202	27	needs	need	NOUN
easat-1021	202	28	.	.	PUNCT
easat-1021	203	1	this	this	DET
easat-1021	203	2	conclusion	conclusion	NOUN
easat-1021	203	3	is	be	AUX
easat-1021	203	4	in	in	ADP
easat-1021	203	5	line	line	NOUN
easat-1021	203	6	with	with	ADP
easat-1021	203	7	the	the	DET
easat-1021	203	8	studies	study	NOUN
easat-1021	203	9	done	do	VERB
easat-1021	203	10	by	by	ADP
easat-1021	203	11	novalistia	novalistia	PROPN
easat-1021	203	12	[	[	X
easat-1021	203	13	45	45	NUM
easat-1021	203	14	]	]	PUNCT
easat-1021	203	15	and	and	CCONJ
easat-1021	203	16	musviyanti	musviyanti	PROPN
easat-1021	203	17	,	,	PUNCT
easat-1021	203	18	et	et	PROPN
easat-1021	203	19	al	al	PROPN
easat-1021	203	20	.	.	PUNCT
easat-1021	204	1	[	[	X
easat-1021	204	2	13	13	NUM
easat-1021	204	3	]	]	PUNCT
easat-1021	204	4	.	.	PUNCT
easat-1021	205	1	the	the	DET
easat-1021	205	2	socio	socio	NOUN
easat-1021	205	3	-	-	PUNCT
easat-1021	205	4	economic	economic	ADJ
easat-1021	205	5	factors	factor	NOUN
easat-1021	205	6	influenced	influence	VERB
easat-1021	205	7	by	by	ADP
easat-1021	205	8	local	local	ADJ
easat-1021	205	9	and	and	CCONJ
easat-1021	205	10	international	international	ADJ
easat-1021	205	11	investment	investment	NOUN
easat-1021	205	12	yield	yield	NOUN
easat-1021	205	13	contrasting	contrast	VERB
easat-1021	205	14	outcomes	outcome	NOUN
easat-1021	205	15	.	.	PUNCT
easat-1021	206	1	the	the	DET
easat-1021	206	2	di	di	NOUN
easat-1021	206	3	has	have	VERB
easat-1021	206	4	a	a	DET
easat-1021	206	5	statistically	statistically	ADV
easat-1021	206	6	significant	significant	ADJ
easat-1021	206	7	p	p	NOUN
easat-1021	206	8	-	-	PUNCT
easat-1021	206	9	value	value	NOUN
easat-1021	206	10	of	of	ADP
easat-1021	206	11	less	less	ADJ
easat-1021	206	12	than	than	ADP
easat-1021	206	13	0.5	0.5	NUM
easat-1021	206	14	and	and	CCONJ
easat-1021	206	15	a	a	DET
easat-1021	206	16	coefficient	coefficient	NOUN
easat-1021	206	17	of	of	ADP
easat-1021	206	18	0.071	0.071	NUM
easat-1021	206	19	.	.	PUNCT
easat-1021	207	1	consequently	consequently	ADV
easat-1021	207	2	,	,	PUNCT
easat-1021	207	3	the	the	DET
easat-1021	207	4	hypothesis	hypothesis	NOUN
easat-1021	207	5	was	be	AUX
easat-1021	207	6	validated	validate	VERB
easat-1021	207	7	,	,	PUNCT
easat-1021	207	8	indicating	indicate	VERB
easat-1021	207	9	that	that	SCONJ
easat-1021	207	10	domestic	domestic	ADJ
easat-1021	207	11	investment	investment	NOUN
easat-1021	207	12	has	have	VERB
easat-1021	207	13	a	a	DET
easat-1021	207	14	favorable	favorable	ADJ
easat-1021	207	15	and	and	CCONJ
easat-1021	207	16	substantial	substantial	ADJ
easat-1021	207	17	influence	influence	NOUN
easat-1021	207	18	on	on	ADP
easat-1021	207	19	fiscal	fiscal	ADJ
easat-1021	207	20	autonomy	autonomy	NOUN
easat-1021	207	21	.	.	PUNCT
easat-1021	208	1	in	in	ADP
easat-1021	208	2	contrast	contrast	NOUN
easat-1021	208	3	,	,	PUNCT
easat-1021	208	4	fi	fi	NOUN
easat-1021	208	5	has	have	VERB
easat-1021	208	6	the	the	DET
easat-1021	208	7	opposite	opposite	ADJ
easat-1021	208	8	effect	effect	NOUN
easat-1021	208	9	.	.	PUNCT
easat-1021	209	1	this	this	DET
easat-1021	209	2	study	study	NOUN
easat-1021	209	3	shows	show	VERB
easat-1021	209	4	that	that	SCONJ
easat-1021	209	5	fi	fi	NOUN
easat-1021	209	6	has	have	VERB
easat-1021	209	7	a	a	DET
easat-1021	209	8	negative	negative	ADJ
easat-1021	209	9	coefficient	coefficient	NOUN
easat-1021	209	10	of	of	ADP
easat-1021	209	11	-0.030	-0.030	PUNCT
easat-1021	209	12	and	and	CCONJ
easat-1021	209	13	a	a	DET
easat-1021	209	14	p	p	ADJ
easat-1021	209	15	-	-	PUNCT
easat-1021	209	16	value	value	NOUN
easat-1021	209	17	greater	great	ADJ
easat-1021	209	18	than	than	ADP
easat-1021	209	19	0.1	0.1	NUM
easat-1021	209	20	,	,	PUNCT
easat-1021	209	21	indicating	indicate	VERB
easat-1021	209	22	that	that	SCONJ
easat-1021	209	23	it	it	PRON
easat-1021	209	24	has	have	VERB
easat-1021	209	25	a	a	DET
easat-1021	209	26	negligible	negligible	ADJ
easat-1021	209	27	and	and	CCONJ
easat-1021	209	28	adverse	adverse	ADJ
easat-1021	209	29	impact	impact	NOUN
easat-1021	209	30	on	on	ADP
easat-1021	209	31	fiscal	fiscal	ADJ
easat-1021	209	32	autonomy	autonomy	NOUN
easat-1021	209	33	.	.	PUNCT
easat-1021	210	1	the	the	DET
easat-1021	210	2	test	test	NOUN
easat-1021	210	3	findings	finding	NOUN
easat-1021	210	4	provide	provide	VERB
easat-1021	210	5	intriguing	intriguing	ADJ
easat-1021	210	6	insights	insight	NOUN
easat-1021	210	7	into	into	ADP
easat-1021	210	8	the	the	DET
easat-1021	210	9	determinants	determinant	NOUN
easat-1021	210	10	that	that	PRON
easat-1021	210	11	impact	impact	VERB
easat-1021	210	12	fiscal	fiscal	ADJ
easat-1021	210	13	autonomy	autonomy	NOUN
easat-1021	210	14	.	.	PUNCT
easat-1021	211	1	higher	high	ADJ
easat-1021	211	2	levels	level	NOUN
easat-1021	211	3	of	of	ADP
easat-1021	211	4	domestic	domestic	ADJ
easat-1021	211	5	investment	investment	NOUN
easat-1021	211	6	have	have	VERB
easat-1021	211	7	a	a	DET
easat-1021	211	8	positive	positive	ADJ
easat-1021	211	9	and	and	CCONJ
easat-1021	211	10	substantial	substantial	ADJ
easat-1021	211	11	impact	impact	NOUN
easat-1021	211	12	on	on	ADP
easat-1021	211	13	the	the	DET
easat-1021	211	14	fiscal	fiscal	ADJ
easat-1021	211	15	autonomy	autonomy	NOUN
easat-1021	211	16	of	of	ADP
easat-1021	211	17	the	the	DET
easat-1021	211	18	examined	examine	VERB
easat-1021	211	19	firm	firm	NOUN
easat-1021	211	20	,	,	PUNCT
easat-1021	211	21	indicating	indicate	VERB
easat-1021	211	22	that	that	SCONJ
easat-1021	211	23	increased	increase	VERB
easat-1021	211	24	domestic	domestic	ADJ
easat-1021	211	25	investment	investment	NOUN
easat-1021	211	26	contributes	contribute	VERB
easat-1021	211	27	favorably	favorably	ADV
easat-1021	211	28	to	to	ADP
easat-1021	211	29	the	the	DET
easat-1021	211	30	company	company	NOUN
easat-1021	211	31	's	's	PART
easat-1021	211	32	financial	financial	ADJ
easat-1021	211	33	independence	independence	NOUN
easat-1021	211	34	.	.	PUNCT
easat-1021	212	1	this	this	DET
easat-1021	212	2	discovery	discovery	NOUN
easat-1021	212	3	implies	imply	VERB
easat-1021	212	4	a	a	DET
easat-1021	212	5	connection	connection	NOUN
easat-1021	212	6	between	between	ADP
easat-1021	212	7	increased	increase	VERB
easat-1021	212	8	domestic	domestic	ADJ
easat-1021	212	9	investment	investment	NOUN
easat-1021	212	10	and	and	CCONJ
easat-1021	212	11	enhanced	enhance	VERB
easat-1021	212	12	fiscal	fiscal	ADJ
easat-1021	212	13	autonomy	autonomy	NOUN
easat-1021	212	14	,	,	PUNCT
easat-1021	212	15	enabling	enable	VERB
easat-1021	212	16	the	the	DET
easat-1021	212	17	firm	firm	NOUN
easat-1021	212	18	to	to	PART
easat-1021	212	19	make	make	VERB
easat-1021	212	20	independent	independent	ADJ
easat-1021	212	21	decisions	decision	NOUN
easat-1021	212	22	and	and	CCONJ
easat-1021	212	23	effectively	effectively	ADV
easat-1021	212	24	meet	meet	VERB
easat-1021	212	25	local	local	ADJ
easat-1021	212	26	demands	demand	NOUN
easat-1021	212	27	.	.	PUNCT
easat-1021	213	1	conversely	conversely	ADV
easat-1021	213	2	,	,	PUNCT
easat-1021	213	3	the	the	DET
easat-1021	213	4	absence	absence	NOUN
easat-1021	213	5	of	of	ADP
easat-1021	213	6	a	a	DET
easat-1021	213	7	substantial	substantial	ADJ
easat-1021	213	8	and	and	CCONJ
easat-1021	213	9	adverse	adverse	ADJ
easat-1021	213	10	effect	effect	NOUN
easat-1021	213	11	of	of	ADP
easat-1021	213	12	fi	fi	NOUN
easat-1021	213	13	on	on	ADP
easat-1021	213	14	fiscal	fiscal	ADJ
easat-1021	213	15	autonomy	autonomy	NOUN
easat-1021	213	16	indicates	indicate	VERB
easat-1021	213	17	that	that	SCONJ
easat-1021	213	18	variations	variation	NOUN
easat-1021	213	19	in	in	ADP
easat-1021	213	20	fi	fi	NOUN
easat-1021	213	21	do	do	AUX
easat-1021	213	22	not	not	PART
easat-1021	213	23	have	have	AUX
easat-1021	213	24	a	a	DET
easat-1021	213	25	statistically	statistically	ADJ
easat-1021	213	26	fi	fi	NOUN
easat-1021	213	27	investment	investment	NOUN
easat-1021	213	28	on	on	ADP
easat-1021	213	29	fiscal	fiscal	ADJ
easat-1021	213	30	autonomy	autonomy	NOUN
easat-1021	213	31	may	may	AUX
easat-1021	213	32	be	be	AUX
easat-1021	213	33	contingent	contingent	ADJ
easat-1021	213	34	on	on	ADP
easat-1021	213	35	other	other	ADJ
easat-1021	213	36	contextual	contextual	ADJ
easat-1021	213	37	variables	variable	NOUN
easat-1021	213	38	or	or	CCONJ
easat-1021	213	39	may	may	AUX
easat-1021	213	40	not	not	PART
easat-1021	213	41	be	be	AUX
easat-1021	213	42	as	as	ADV
easat-1021	213	43	significant	significant	ADJ
easat-1021	213	44	as	as	ADP
easat-1021	213	45	that	that	PRON
easat-1021	213	46	of	of	ADP
easat-1021	213	47	local	local	ADJ
easat-1021	213	48	investment	investment	NOUN
easat-1021	213	49	.	.	PUNCT
easat-1021	214	1	the	the	DET
easat-1021	214	2	differential	differential	ADJ
easat-1021	214	3	effects	effect	NOUN
easat-1021	214	4	of	of	ADP
easat-1021	214	5	domestic	domestic	ADJ
easat-1021	214	6	and	and	CCONJ
easat-1021	214	7	fi	fi	NOUN
easat-1021	214	8	underscore	underscore	VERB
easat-1021	214	9	the	the	DET
easat-1021	214	10	significance	significance	NOUN
easat-1021	214	11	of	of	ADP
easat-1021	214	12	differentiating	differentiate	VERB
easat-1021	214	13	between	between	ADP
easat-1021	214	14	various	various	ADJ
easat-1021	214	15	forms	form	NOUN
easat-1021	214	16	of	of	ADP
easat-1021	214	17	investment	investment	NOUN
easat-1021	214	18	when	when	SCONJ
easat-1021	214	19	evaluating	evaluate	VERB
easat-1021	214	20	their	their	PRON
easat-1021	214	21	influence	influence	NOUN
easat-1021	214	22	on	on	ADP
easat-1021	214	23	fiscal	fiscal	ADJ
easat-1021	214	24	independence	independence	NOUN
easat-1021	214	25	.	.	PUNCT
easat-1021	215	1	this	this	PRON
easat-1021	215	2	offers	offer	VERB
easat-1021	215	3	valuable	valuable	ADJ
easat-1021	215	4	perspectives	perspective	NOUN
easat-1021	215	5	for	for	SCONJ
easat-1021	215	6	policymakers	policymaker	NOUN
easat-1021	215	7	and	and	CCONJ
easat-1021	215	8	stakeholders	stakeholder	NOUN
easat-1021	215	9	engaged	engage	VERB
easat-1021	215	10	in	in	ADP
easat-1021	215	11	economic	economic	ADJ
easat-1021	215	12	and	and	CCONJ
easat-1021	215	13	financial	financial	ADJ
easat-1021	215	14	decision	decision	NOUN
easat-1021	215	15	-	-	PUNCT
easat-1021	215	16	making	making	NOUN
easat-1021	215	17	.	.	PUNCT
easat-1021	216	1	the	the	DET
easat-1021	216	2	impact	impact	NOUN
easat-1021	216	3	of	of	ADP
easat-1021	216	4	di	di	NOUN
easat-1021	216	5	aligns	align	VERB
easat-1021	216	6	with	with	ADP
easat-1021	216	7	the	the	DET
easat-1021	216	8	findings	finding	NOUN
easat-1021	216	9	of	of	ADP
easat-1021	216	10	afiah	afiah	PROPN
easat-1021	216	11	,	,	PUNCT
easat-1021	216	12	et	et	PROPN
easat-1021	216	13	al	al	PROPN
easat-1021	216	14	.	.	PUNCT
easat-1021	217	1	[	[	X
easat-1021	217	2	46	46	NUM
easat-1021	217	3	]	]	PUNCT
easat-1021	217	4	but	but	CCONJ
easat-1021	217	5	the	the	DET
easat-1021	217	6	lack	lack	NOUN
easat-1021	217	7	of	of	ADP
easat-1021	217	8	substantial	substantial	ADJ
easat-1021	217	9	impact	impact	NOUN
easat-1021	217	10	of	of	ADP
easat-1021	217	11	fi	fi	NOUN
easat-1021	217	12	aligns	align	VERB
easat-1021	217	13	with	with	ADP
easat-1021	217	14	the	the	DET
easat-1021	217	15	findings	finding	NOUN
easat-1021	217	16	of	of	ADP
easat-1021	217	17	musviyanti	musviyanti	PROPN
easat-1021	217	18	,	,	PUNCT
easat-1021	217	19	et	et	PROPN
easat-1021	217	20	al	al	PROPN
easat-1021	217	21	.	.	PUNCT
easat-1021	218	1	[	[	X
easat-1021	218	2	13	13	NUM
easat-1021	218	3	]	]	PUNCT
easat-1021	218	4	and	and	CCONJ
easat-1021	218	5	reza	reza	PROPN
easat-1021	218	6	and	and	CCONJ
easat-1021	218	7	sopiana	sopiana	PROPN
easat-1021	219	1	[	[	X
easat-1021	219	2	47	47	NUM
easat-1021	219	3	]	]	PUNCT
easat-1021	219	4	.	.	PUNCT
easat-1021	220	1	the	the	DET
easat-1021	220	2	f	f	PROPN
easat-1021	220	3	-	-	PUNCT
easat-1021	220	4	statistics	statistic	NOUN
easat-1021	220	5	demonstrate	demonstrate	VERB
easat-1021	220	6	the	the	DET
easat-1021	220	7	collective	collective	ADJ
easat-1021	220	8	impact	impact	NOUN
easat-1021	220	9	of	of	ADP
easat-1021	220	10	all	all	DET
easat-1021	220	11	the	the	DET
easat-1021	220	12	independent	independent	ADJ
easat-1021	220	13	factors	factor	NOUN
easat-1021	220	14	on	on	ADP
easat-1021	220	15	the	the	DET
easat-1021	220	16	dependent	dependent	ADJ
easat-1021	220	17	variable	variable	NOUN
easat-1021	220	18	,	,	PUNCT
easat-1021	220	19	yielding	yield	VERB
easat-1021	220	20	an	an	DET
easat-1021	220	21	r	r	NOUN
easat-1021	220	22	-	-	PUNCT
easat-1021	220	23	squared	square	VERB
easat-1021	220	24	value	value	NOUN
easat-1021	220	25	of	of	ADP
easat-1021	220	26	0.712	0.712	NUM
easat-1021	220	27	.	.	PUNCT
easat-1021	221	1	353	353	NUM
easat-1021	221	2	edelweiss	edelweiss	PROPN
easat-1021	221	3	applied	apply	VERB
easat-1021	221	4	science	science	NOUN
easat-1021	221	5	and	and	CCONJ
easat-1021	221	6	technology	technology	NOUN
easat-1021	221	7	issn	issn	PROPN
easat-1021	221	8	:	:	PUNCT
easat-1021	221	9	2576	2576	NUM
easat-1021	221	10	-	-	SYM
easat-1021	221	11	8484	8484	NUM
easat-1021	221	12	vol	vol	NOUN
easat-1021	221	13	.	.	PROPN
easat-1021	221	14	8	8	NUM
easat-1021	221	15	,	,	PUNCT
easat-1021	221	16	no	no	INTJ
easat-1021	221	17	.	.	NOUN
easat-1021	222	1	4	4	NUM
easat-1021	222	2	:	:	SYM
easat-1021	222	3	345	345	NUM
easat-1021	222	4	-	-	SYM
easat-1021	222	5	357	357	NUM
easat-1021	222	6	,	,	PUNCT
easat-1021	222	7	2024	2024	NUM
easat-1021	222	8	doi	doi	NOUN
easat-1021	222	9	:	:	PUNCT
easat-1021	222	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	222	11	©	©	ADP
easat-1021	222	12	2024	2024	NUM
easat-1021	222	13	by	by	ADP
easat-1021	222	14	the	the	DET
easat-1021	222	15	authors	author	NOUN
easat-1021	222	16	;	;	PUNCT
easat-1021	222	17	licensee	licensee	PROPN
easat-1021	222	18	learning	learning	NOUN
easat-1021	222	19	gate	gate	NOUN
easat-1021	222	20	this	this	DET
easat-1021	222	21	study	study	NOUN
easat-1021	222	22	also	also	ADV
easat-1021	222	23	examines	examine	VERB
easat-1021	222	24	the	the	DET
easat-1021	222	25	impact	impact	NOUN
easat-1021	222	26	of	of	ADP
easat-1021	222	27	corr	corr	NOUN
easat-1021	222	28	as	as	ADP
easat-1021	222	29	a	a	DET
easat-1021	222	30	standalone	standalone	ADJ
easat-1021	222	31	variable	variable	NOUN
easat-1021	222	32	and	and	CCONJ
easat-1021	222	33	its	its	PRON
easat-1021	222	34	effect	effect	NOUN
easat-1021	222	35	on	on	ADP
easat-1021	222	36	fiscal	fiscal	ADJ
easat-1021	222	37	autonomy	autonomy	NOUN
easat-1021	222	38	.	.	PUNCT
easat-1021	223	1	the	the	DET
easat-1021	223	2	analysis	analysis	NOUN
easat-1021	223	3	reveals	reveal	VERB
easat-1021	223	4	that	that	SCONJ
easat-1021	223	5	the	the	DET
easat-1021	223	6	variable	variable	ADJ
easat-1021	223	7	anti	anti	NOUN
easat-1021	223	8	-	-	NOUN
easat-1021	223	9	corruption	corruption	NOUN
easat-1021	223	10	has	have	VERB
easat-1021	223	11	a	a	DET
easat-1021	223	12	p	p	NOUN
easat-1021	223	13	-	-	PUNCT
easat-1021	223	14	value	value	NOUN
easat-1021	223	15	below	below	ADP
easat-1021	223	16	0.1	0.1	NUM
easat-1021	223	17	and	and	CCONJ
easat-1021	223	18	a	a	DET
easat-1021	223	19	coefficient	coefficient	NOUN
easat-1021	223	20	of	of	ADP
easat-1021	223	21	0.079	0.079	NUM
easat-1021	223	22	.	.	PUNCT
easat-1021	224	1	this	this	PRON
easat-1021	224	2	indicates	indicate	VERB
easat-1021	224	3	that	that	SCONJ
easat-1021	224	4	anti	anti	ADJ
easat-1021	224	5	-	-	NOUN
easat-1021	224	6	corruption	corruption	NOUN
easat-1021	224	7	,	,	PUNCT
easat-1021	224	8	as	as	ADP
easat-1021	224	9	an	an	DET
easat-1021	224	10	independent	independent	ADJ
easat-1021	224	11	variable	variable	NOUN
easat-1021	224	12	,	,	PUNCT
easat-1021	224	13	has	have	VERB
easat-1021	224	14	a	a	DET
easat-1021	224	15	statistically	statistically	ADV
easat-1021	224	16	significant	significant	ADJ
easat-1021	224	17	beneficial	beneficial	ADJ
easat-1021	224	18	impact	impact	NOUN
easat-1021	224	19	on	on	ADP
easat-1021	224	20	fiscal	fiscal	ADJ
easat-1021	224	21	autonomy	autonomy	NOUN
easat-1021	224	22	,	,	PUNCT
easat-1021	224	23	aligning	align	VERB
easat-1021	224	24	with	with	ADP
easat-1021	224	25	the	the	DET
easat-1021	224	26	findings	finding	NOUN
easat-1021	224	27	of	of	ADP
easat-1021	224	28	wibisono	wibisono	NOUN
easat-1021	224	29	and	and	CCONJ
easat-1021	224	30	khoirunurrofik	khoirunurrofik	NOUN
easat-1021	224	31	[	[	X
easat-1021	224	32	35	35	NUM
easat-1021	224	33	]	]	PUNCT
easat-1021	224	34	.	.	PUNCT
easat-1021	225	1	next	next	ADV
easat-1021	225	2	,	,	PUNCT
easat-1021	225	3	this	this	DET
easat-1021	225	4	study	study	NOUN
easat-1021	225	5	performed	perform	VERB
easat-1021	225	6	mra	mra	NOUN
easat-1021	225	7	to	to	PART
easat-1021	225	8	determine	determine	VERB
easat-1021	225	9	whether	whether	SCONJ
easat-1021	225	10	corr	corr	PROPN
easat-1021	225	11	variable	variable	NOUN
easat-1021	225	12	moderates	moderate	VERB
easat-1021	225	13	the	the	DET
easat-1021	225	14	effects	effect	NOUN
easat-1021	225	15	of	of	ADP
easat-1021	225	16	fiscal	fiscal	ADJ
easat-1021	225	17	decentralization	decentralization	NOUN
easat-1021	225	18	and	and	CCONJ
easat-1021	225	19	socio	socio	NOUN
easat-1021	225	20	-	-	PUNCT
easat-1021	225	21	economic	economic	ADJ
easat-1021	225	22	factors	factor	NOUN
easat-1021	225	23	on	on	ADP
easat-1021	225	24	fiscal	fiscal	ADJ
easat-1021	225	25	autonomy	autonomy	NOUN
easat-1021	225	26	.	.	PUNCT
easat-1021	226	1	table	table	NOUN
easat-1021	226	2	6	6	NUM
easat-1021	226	3	shows	show	VERB
easat-1021	226	4	that	that	SCONJ
easat-1021	226	5	all	all	DET
easat-1021	226	6	interaction	interaction	NOUN
easat-1021	226	7	factors	factor	NOUN
easat-1021	226	8	in	in	ADP
easat-1021	226	9	the	the	DET
easat-1021	226	10	result	result	NOUN
easat-1021	226	11	exhibit	exhibit	VERB
easat-1021	226	12	a	a	DET
easat-1021	226	13	p	p	NOUN
easat-1021	226	14	-	-	PUNCT
easat-1021	226	15	value	value	NOUN
easat-1021	226	16	below	below	ADP
easat-1021	226	17	0.1	0.1	NUM
easat-1021	226	18	and	and	CCONJ
easat-1021	226	19	a	a	DET
easat-1021	226	20	positive	positive	ADJ
easat-1021	226	21	coefficient	coefficient	NOUN
easat-1021	226	22	of	of	ADP
easat-1021	226	23	0.017	0.017	NUM
easat-1021	226	24	,	,	PUNCT
easat-1021	226	25	which	which	PRON
easat-1021	226	26	shows	show	VERB
easat-1021	226	27	all	all	DET
easat-1021	226	28	interaction	interaction	NOUN
easat-1021	226	29	factors	factor	NOUN
easat-1021	226	30	have	have	VERB
easat-1021	226	31	a	a	DET
easat-1021	226	32	significant	significant	ADJ
easat-1021	226	33	effect	effect	NOUN
easat-1021	226	34	on	on	ADP
easat-1021	226	35	the	the	DET
easat-1021	226	36	dependent	dependent	ADJ
easat-1021	226	37	variable	variable	NOUN
easat-1021	226	38	,	,	PUNCT
easat-1021	226	39	while	while	SCONJ
easat-1021	226	40	all	all	DET
easat-1021	226	41	independent	independent	ADJ
easat-1021	226	42	variables	variable	NOUN
easat-1021	226	43	were	be	AUX
easat-1021	226	44	also	also	ADV
easat-1021	226	45	having	have	VERB
easat-1021	226	46	a	a	DET
easat-1021	226	47	significant	significant	ADJ
easat-1021	226	48	effect	effect	NOUN
easat-1021	226	49	except	except	SCONJ
easat-1021	226	50	spf	spf	ADJ
easat-1021	226	51	variables	variable	NOUN
easat-1021	226	52	.	.	PUNCT
easat-1021	227	1	thus	thus	ADV
easat-1021	227	2	,	,	PUNCT
easat-1021	227	3	according	accord	VERB
easat-1021	227	4	to	to	ADP
easat-1021	227	5	the	the	DET
easat-1021	227	6	moderating	moderate	VERB
easat-1021	227	7	variables	variable	NOUN
easat-1021	227	8	matrix	matrix	NOUN
easat-1021	227	9	in	in	ADP
easat-1021	227	10	table	table	NOUN
easat-1021	227	11	7	7	NUM
easat-1021	227	12	by	by	ADP
easat-1021	227	13	ghozali	ghozali	PROPN
easat-1021	227	14	[	[	X
easat-1021	227	15	36	36	NUM
easat-1021	227	16	]	]	X
easat-1021	227	17	corr	corr	PROPN
easat-1021	227	18	variable	variable	NOUN
easat-1021	227	19	may	may	AUX
easat-1021	227	20	be	be	AUX
easat-1021	227	21	classified	classify	VERB
easat-1021	227	22	as	as	ADP
easat-1021	227	23	a	a	DET
easat-1021	227	24	moderating	moderate	VERB
easat-1021	227	25	variable	variable	NOUN
easat-1021	227	26	.	.	PUNCT
easat-1021	228	1	corruption	corruption	NOUN
easat-1021	228	2	has	have	VERB
easat-1021	228	3	the	the	DET
easat-1021	228	4	potential	potential	NOUN
easat-1021	228	5	to	to	PART
easat-1021	228	6	greatly	greatly	ADV
easat-1021	228	7	weaken	weaken	VERB
easat-1021	228	8	the	the	DET
easat-1021	228	9	efficiency	efficiency	NOUN
easat-1021	228	10	of	of	ADP
easat-1021	228	11	fiscal	fiscal	ADJ
easat-1021	228	12	decentralization	decentralization	NOUN
easat-1021	228	13	initiatives	initiative	NOUN
easat-1021	228	14	and	and	CCONJ
easat-1021	228	15	diminish	diminish	VERB
easat-1021	228	16	the	the	DET
easat-1021	228	17	financial	financial	ADJ
easat-1021	228	18	independence	independence	NOUN
easat-1021	228	19	of	of	ADP
easat-1021	228	20	local	local	ADJ
easat-1021	228	21	governments	government	NOUN
easat-1021	228	22	.	.	PUNCT
easat-1021	229	1	corruption	corruption	NOUN
easat-1021	229	2	presents	present	VERB
easat-1021	229	3	a	a	DET
easat-1021	229	4	significant	significant	ADJ
easat-1021	229	5	concern	concern	NOUN
easat-1021	229	6	under	under	ADP
easat-1021	229	7	a	a	DET
easat-1021	229	8	decentralized	decentralize	VERB
easat-1021	229	9	fiscal	fiscal	ADJ
easat-1021	229	10	system	system	NOUN
easat-1021	229	11	that	that	PRON
easat-1021	229	12	gives	give	VERB
easat-1021	229	13	local	local	ADJ
easat-1021	229	14	authorities	authority	NOUN
easat-1021	229	15	more	more	ADJ
easat-1021	229	16	authority	authority	NOUN
easat-1021	229	17	over	over	ADP
easat-1021	229	18	financial	financial	ADJ
easat-1021	229	19	resources	resource	NOUN
easat-1021	229	20	.	.	PUNCT
easat-1021	230	1	corruption	corruption	NOUN
easat-1021	230	2	has	have	VERB
easat-1021	230	3	the	the	DET
easat-1021	230	4	ability	ability	NOUN
easat-1021	230	5	to	to	PART
easat-1021	230	6	manipulate	manipulate	VERB
easat-1021	230	7	and	and	CCONJ
easat-1021	230	8	misdirect	misdirect	VERB
easat-1021	230	9	the	the	DET
easat-1021	230	10	distribution	distribution	NOUN
easat-1021	230	11	and	and	CCONJ
easat-1021	230	12	utilization	utilization	NOUN
easat-1021	230	13	of	of	ADP
easat-1021	230	14	finances	finance	NOUN
easat-1021	230	15	at	at	ADP
easat-1021	230	16	the	the	DET
easat-1021	230	17	local	local	ADJ
easat-1021	230	18	level	level	NOUN
easat-1021	230	19	.	.	PUNCT
easat-1021	231	1	corruption	corruption	NOUN
easat-1021	231	2	may	may	AUX
easat-1021	231	3	lead	lead	VERB
easat-1021	231	4	to	to	ADP
easat-1021	231	5	the	the	DET
easat-1021	231	6	misallocation	misallocation	NOUN
easat-1021	231	7	of	of	ADP
easat-1021	231	8	resources	resource	NOUN
easat-1021	231	9	in	in	ADP
easat-1021	231	10	financial	financial	ADJ
easat-1021	231	11	decision	decision	NOUN
easat-1021	231	12	-	-	PUNCT
easat-1021	231	13	making	making	NOUN
easat-1021	231	14	,	,	PUNCT
easat-1021	231	15	diverting	divert	VERB
easat-1021	231	16	them	they	PRON
easat-1021	231	17	away	away	ADV
easat-1021	231	18	from	from	ADP
easat-1021	231	19	initiatives	initiative	NOUN
easat-1021	231	20	that	that	PRON
easat-1021	231	21	really	really	ADV
easat-1021	231	22	benefit	benefit	VERB
easat-1021	231	23	the	the	DET
easat-1021	231	24	public	public	NOUN
easat-1021	231	25	.	.	PUNCT
easat-1021	232	1	this	this	PRON
easat-1021	232	2	can	can	AUX
easat-1021	232	3	undermine	undermine	VERB
easat-1021	232	4	the	the	DET
easat-1021	232	5	efficiency	efficiency	NOUN
easat-1021	232	6	and	and	CCONJ
easat-1021	232	7	efficacy	efficacy	NOUN
easat-1021	232	8	of	of	ADP
easat-1021	232	9	fiscal	fiscal	ADJ
easat-1021	232	10	decentralization	decentralization	NOUN
easat-1021	232	11	.	.	PUNCT
easat-1021	233	1	corruption	corruption	NOUN
easat-1021	233	2	not	not	PART
easat-1021	233	3	only	only	ADV
easat-1021	233	4	squanders	squander	VERB
easat-1021	233	5	public	public	ADJ
easat-1021	233	6	funds	fund	NOUN
easat-1021	233	7	but	but	CCONJ
easat-1021	233	8	also	also	ADV
easat-1021	233	9	erodes	erode	VERB
easat-1021	233	10	confidence	confidence	NOUN
easat-1021	233	11	in	in	ADP
easat-1021	233	12	government	government	NOUN
easat-1021	233	13	institutions	institution	NOUN
easat-1021	233	14	,	,	PUNCT
easat-1021	233	15	obstructs	obstruct	VERB
easat-1021	233	16	socio	socio	NOUN
easat-1021	233	17	-	-	PUNCT
easat-1021	233	18	economic	economic	ADJ
easat-1021	233	19	progress	progress	NOUN
easat-1021	233	20	,	,	PUNCT
easat-1021	233	21	and	and	CCONJ
easat-1021	233	22	maintains	maintain	VERB
easat-1021	233	23	regional	regional	ADJ
easat-1021	233	24	disparities	disparity	NOUN
easat-1021	233	25	.	.	PUNCT
easat-1021	234	1	striking	strike	VERB
easat-1021	234	2	a	a	DET
easat-1021	234	3	balance	balance	NOUN
easat-1021	234	4	between	between	ADP
easat-1021	234	5	devolving	devolve	VERB
easat-1021	234	6	power	power	NOUN
easat-1021	234	7	to	to	ADP
easat-1021	234	8	local	local	ADJ
easat-1021	234	9	governments	government	NOUN
easat-1021	234	10	and	and	CCONJ
easat-1021	234	11	enforcing	enforce	VERB
easat-1021	234	12	stringent	stringent	ADJ
easat-1021	234	13	oversight	oversight	NOUN
easat-1021	234	14	,	,	PUNCT
easat-1021	234	15	transparency	transparency	NOUN
easat-1021	234	16	,	,	PUNCT
easat-1021	234	17	and	and	CCONJ
easat-1021	234	18	anti	anti	ADJ
easat-1021	234	19	-	-	ADJ
easat-1021	234	20	corruption	corruption	ADJ
easat-1021	234	21	measures	measure	NOUN
easat-1021	234	22	is	be	AUX
easat-1021	234	23	essential	essential	ADJ
easat-1021	234	24	to	to	ADP
easat-1021	234	25	combating	combat	VERB
easat-1021	234	26	corrupt	corrupt	ADJ
easat-1021	234	27	behavior	behavior	NOUN
easat-1021	234	28	and	and	CCONJ
easat-1021	234	29	guaranteeing	guarantee	VERB
easat-1021	234	30	the	the	DET
easat-1021	234	31	successful	successful	ADJ
easat-1021	234	32	execution	execution	NOUN
easat-1021	234	33	of	of	ADP
easat-1021	234	34	fiscal	fiscal	ADJ
easat-1021	234	35	decentralization	decentralization	NOUN
easat-1021	234	36	.	.	PUNCT
easat-1021	235	1	table	table	NOUN
easat-1021	235	2	7	7	NUM
easat-1021	235	3	.	.	PUNCT
easat-1021	236	1	moderating	moderate	VERB
easat-1021	236	2	variable	variable	ADJ
easat-1021	236	3	matrix	matrix	NOUN
easat-1021	236	4	.	.	PUNCT
easat-1021	237	1	test	test	NOUN
easat-1021	237	2	result	result	NOUN
easat-1021	237	3	type	type	NOUN
easat-1021	237	4	of	of	ADP
easat-1021	237	5	moderator	moderator	NOUN
easat-1021	237	6	explanation	explanation	NOUN
easat-1021	237	7	the	the	DET
easat-1021	237	8	moderating	moderate	VERB
easat-1021	237	9	variable	variable	NOUN
easat-1021	237	10	is	be	AUX
easat-1021	237	11	not	not	PART
easat-1021	237	12	significant	significant	ADJ
easat-1021	237	13	and	and	CCONJ
easat-1021	237	14	the	the	DET
easat-1021	237	15	interaction	interaction	NOUN
easat-1021	237	16	between	between	ADP
easat-1021	237	17	the	the	DET
easat-1021	237	18	independent	independent	ADJ
easat-1021	237	19	variable	variable	NOUN
easat-1021	237	20	and	and	CCONJ
easat-1021	237	21	the	the	DET
easat-1021	237	22	dependent	dependent	ADJ
easat-1021	237	23	variable	variable	NOUN
easat-1021	237	24	is	be	AUX
easat-1021	237	25	significant	significant	ADJ
easat-1021	237	26	pure	pure	ADJ
easat-1021	237	27	moderator	moderator	NOUN
easat-1021	237	28	the	the	DET
easat-1021	237	29	moderating	moderate	VERB
easat-1021	237	30	variable	variable	NOUN
easat-1021	237	31	only	only	ADV
easat-1021	237	32	acts	act	VERB
easat-1021	237	33	as	as	ADP
easat-1021	237	34	a	a	DET
easat-1021	237	35	moderating	moderate	VERB
easat-1021	237	36	variable	variable	NOUN
easat-1021	237	37	and	and	CCONJ
easat-1021	237	38	does	do	AUX
easat-1021	237	39	not	not	PART
easat-1021	237	40	act	act	VERB
easat-1021	237	41	as	as	ADP
easat-1021	237	42	an	an	DET
easat-1021	237	43	independent	independent	ADJ
easat-1021	237	44	variable	variable	NOUN
easat-1021	237	45	the	the	DET
easat-1021	237	46	moderating	moderate	VERB
easat-1021	237	47	variable	variable	NOUN
easat-1021	237	48	and	and	CCONJ
easat-1021	237	49	the	the	DET
easat-1021	237	50	interaction	interaction	NOUN
easat-1021	237	51	between	between	ADP
easat-1021	237	52	the	the	DET
easat-1021	237	53	independent	independent	ADJ
easat-1021	237	54	variable	variable	NOUN
easat-1021	237	55	and	and	CCONJ
easat-1021	237	56	the	the	DET
easat-1021	237	57	dependent	dependent	ADJ
easat-1021	237	58	variable	variable	NOUN
easat-1021	237	59	are	be	AUX
easat-1021	237	60	both	both	ADV
easat-1021	237	61	significant	significant	ADJ
easat-1021	237	62	quasi	quasi	ADJ
easat-1021	237	63	moderator	moderator	NOUN
easat-1021	237	64	the	the	DET
easat-1021	237	65	moderating	moderating	NOUN
easat-1021	237	66	variables	variable	NOUN
easat-1021	237	67	can	can	AUX
easat-1021	237	68	act	act	VERB
easat-1021	237	69	as	as	ADP
easat-1021	237	70	moderating	moderate	VERB
easat-1021	237	71	variables	variable	NOUN
easat-1021	237	72	as	as	ADV
easat-1021	237	73	well	well	ADV
easat-1021	237	74	as	as	ADP
easat-1021	237	75	independent	independent	ADJ
easat-1021	237	76	variables	variable	NOUN
easat-1021	237	77	the	the	DET
easat-1021	237	78	moderating	moderate	VERB
easat-1021	237	79	variable	variable	NOUN
easat-1021	237	80	is	be	AUX
easat-1021	237	81	significant	significant	ADJ
easat-1021	237	82	and	and	CCONJ
easat-1021	237	83	the	the	DET
easat-1021	237	84	interaction	interaction	NOUN
easat-1021	237	85	between	between	ADP
easat-1021	237	86	the	the	DET
easat-1021	237	87	independent	independent	ADJ
easat-1021	237	88	variable	variable	NOUN
easat-1021	237	89	and	and	CCONJ
easat-1021	237	90	the	the	DET
easat-1021	237	91	dependent	dependent	ADJ
easat-1021	237	92	variable	variable	NOUN
easat-1021	237	93	is	be	AUX
easat-1021	237	94	not	not	PART
easat-1021	237	95	significant	significant	ADJ
easat-1021	237	96	predictor	predictor	NOUN
easat-1021	237	97	moderator	moderator	NOUN
easat-1021	237	98	the	the	DET
easat-1021	237	99	moderating	moderate	VERB
easat-1021	237	100	variable	variable	NOUN
easat-1021	237	101	only	only	ADV
easat-1021	237	102	acts	act	VERB
easat-1021	237	103	as	as	ADP
easat-1021	237	104	an	an	DET
easat-1021	237	105	independent	independent	ADJ
easat-1021	237	106	variable	variable	NOUN
easat-1021	237	107	the	the	DET
easat-1021	237	108	moderating	moderate	VERB
easat-1021	237	109	variable	variable	NOUN
easat-1021	237	110	and	and	CCONJ
easat-1021	237	111	the	the	DET
easat-1021	237	112	interaction	interaction	NOUN
easat-1021	237	113	between	between	ADP
easat-1021	237	114	the	the	DET
easat-1021	237	115	independent	independent	ADJ
easat-1021	237	116	variable	variable	NOUN
easat-1021	237	117	and	and	CCONJ
easat-1021	237	118	the	the	DET
easat-1021	237	119	dependent	dependent	ADJ
easat-1021	237	120	variable	variable	NOUN
easat-1021	237	121	are	be	AUX
easat-1021	237	122	both	both	PRON
easat-1021	237	123	not	not	PART
easat-1021	237	124	significant	significant	ADJ
easat-1021	237	125	homologizer	homologizer	NOUN
easat-1021	237	126	moderator	moderator	NOUN
easat-1021	237	127	the	the	DET
easat-1021	237	128	variable	variable	NOUN
easat-1021	237	129	does	do	AUX
easat-1021	237	130	not	not	PART
easat-1021	237	131	interact	interact	VERB
easat-1021	237	132	with	with	ADP
easat-1021	237	133	the	the	DET
easat-1021	237	134	independent	independent	ADJ
easat-1021	237	135	variable	variable	NOUN
easat-1021	237	136	and	and	CCONJ
easat-1021	237	137	does	do	AUX
easat-1021	237	138	not	not	PART
easat-1021	237	139	have	have	VERB
easat-1021	237	140	a	a	DET
easat-1021	237	141	significant	significant	ADJ
easat-1021	237	142	relationship	relationship	NOUN
easat-1021	237	143	with	with	ADP
easat-1021	237	144	the	the	DET
easat-1021	237	145	dependent	dependent	ADJ
easat-1021	237	146	variable	variable	NOUN
easat-1021	237	147	a	a	DET
easat-1021	237	148	complicated	complicated	ADJ
easat-1021	237	149	and	and	CCONJ
easat-1021	237	150	important	important	ADJ
easat-1021	237	151	part	part	NOUN
easat-1021	237	152	of	of	ADP
easat-1021	237	153	governance	governance	NOUN
easat-1021	237	154	studies	study	NOUN
easat-1021	237	155	is	be	AUX
easat-1021	237	156	looking	look	VERB
easat-1021	237	157	at	at	ADP
easat-1021	237	158	how	how	SCONJ
easat-1021	237	159	anti	anti	ADJ
easat-1021	237	160	-	-	ADJ
easat-1021	237	161	corruption	corruption	NOUN
easat-1021	237	162	might	might	AUX
easat-1021	237	163	act	act	VERB
easat-1021	237	164	as	as	ADP
easat-1021	237	165	a	a	DET
easat-1021	237	166	"	"	PUNCT
easat-1021	237	167	quasi	quasi	ADJ
easat-1021	237	168	-	-	NOUN
easat-1021	237	169	moderator	moderator	ADJ
easat-1021	237	170	"	"	PUNCT
easat-1021	237	171	variable	variable	NOUN
easat-1021	237	172	in	in	ADP
easat-1021	237	173	relation	relation	NOUN
easat-1021	237	174	to	to	ADP
easat-1021	237	175	other	other	ADJ
easat-1021	237	176	factors	factor	NOUN
easat-1021	237	177	that	that	PRON
easat-1021	237	178	affect	affect	VERB
easat-1021	237	179	fiscal	fiscal	ADJ
easat-1021	237	180	autonomy	autonomy	NOUN
easat-1021	237	181	.	.	PUNCT
easat-1021	238	1	anti	anti	ADJ
easat-1021	238	2	-	-	ADJ
easat-1021	238	3	corruption	corruption	ADJ
easat-1021	238	4	programs	program	NOUN
easat-1021	238	5	that	that	PRON
easat-1021	238	6	function	function	VERB
easat-1021	238	7	as	as	ADP
easat-1021	238	8	a	a	DET
easat-1021	238	9	quasi	quasi	NOUN
easat-1021	238	10	-	-	NOUN
easat-1021	238	11	moderator	moderator	NOUN
easat-1021	238	12	can	can	AUX
easat-1021	238	13	potentially	potentially	ADV
easat-1021	238	14	change	change	VERB
easat-1021	238	15	the	the	DET
easat-1021	238	16	intensity	intensity	NOUN
easat-1021	238	17	or	or	CCONJ
easat-1021	238	18	course	course	NOUN
easat-1021	238	19	of	of	ADP
easat-1021	238	20	connections	connection	NOUN
easat-1021	238	21	between	between	ADP
easat-1021	238	22	fiscal	fiscal	ADJ
easat-1021	238	23	independence	independence	NOUN
easat-1021	238	24	and	and	CCONJ
easat-1021	238	25	important	important	ADJ
easat-1021	238	26	factors	factor	NOUN
easat-1021	238	27	such	such	ADJ
easat-1021	238	28	as	as	ADP
easat-1021	238	29	locally	locally	ADV
easat-1021	238	30	generated	generate	VERB
easat-1021	238	31	revenue	revenue	NOUN
easat-1021	238	32	sources	source	NOUN
easat-1021	238	33	,	,	PUNCT
easat-1021	238	34	the	the	DET
easat-1021	238	35	general	general	ADJ
easat-1021	238	36	allocation	allocation	NOUN
easat-1021	238	37	fund	fund	PROPN
easat-1021	238	38	,	,	PUNCT
easat-1021	238	39	the	the	DET
easat-1021	238	40	special	special	ADJ
easat-1021	238	41	fund	fund	NOUN
easat-1021	238	42	,	,	PUNCT
easat-1021	238	43	the	the	DET
easat-1021	238	44	profit	profit	NOUN
easat-1021	238	45	-	-	PUNCT
easat-1021	238	46	sharing	share	VERB
easat-1021	238	47	fund	fund	NOUN
easat-1021	238	48	,	,	PUNCT
easat-1021	238	49	domestic	domestic	ADJ
easat-1021	238	50	investment	investment	NOUN
easat-1021	238	51	,	,	PUNCT
easat-1021	238	52	and	and	CCONJ
easat-1021	238	53	foreign	foreign	ADJ
easat-1021	238	54	investment	investment	NOUN
easat-1021	238	55	.	.	PUNCT
easat-1021	239	1	efficient	efficient	ADJ
easat-1021	239	2	implementation	implementation	NOUN
easat-1021	239	3	of	of	ADP
easat-1021	239	4	anti	anti	ADJ
easat-1021	239	5	-	-	ADJ
easat-1021	239	6	corruption	corruption	ADJ
easat-1021	239	7	measures	measure	NOUN
easat-1021	239	8	may	may	AUX
easat-1021	239	9	amplify	amplify	VERB
easat-1021	239	10	the	the	DET
easat-1021	239	11	beneficial	beneficial	ADJ
easat-1021	239	12	354	354	NUM
easat-1021	239	13	edelweiss	edelweiss	PROPN
easat-1021	239	14	applied	apply	VERB
easat-1021	239	15	science	science	NOUN
easat-1021	239	16	and	and	CCONJ
easat-1021	239	17	technology	technology	NOUN
easat-1021	239	18	issn	issn	PROPN
easat-1021	239	19	:	:	PUNCT
easat-1021	239	20	2576	2576	NUM
easat-1021	239	21	-	-	SYM
easat-1021	239	22	8484	8484	NUM
easat-1021	239	23	vol	vol	NOUN
easat-1021	239	24	.	.	PROPN
easat-1021	239	25	8	8	NUM
easat-1021	239	26	,	,	PUNCT
easat-1021	239	27	no	no	INTJ
easat-1021	239	28	.	.	NOUN
easat-1021	239	29	4	4	NUM
easat-1021	239	30	:	:	SYM
easat-1021	239	31	345	345	NUM
easat-1021	239	32	-	-	SYM
easat-1021	239	33	357	357	NUM
easat-1021	239	34	,	,	PUNCT
easat-1021	239	35	2024	2024	NUM
easat-1021	239	36	doi	doi	NOUN
easat-1021	239	37	:	:	PUNCT
easat-1021	239	38	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	239	39	©	©	ADP
easat-1021	239	40	2024	2024	NUM
easat-1021	239	41	by	by	ADP
easat-1021	239	42	the	the	DET
easat-1021	239	43	authors	author	NOUN
easat-1021	239	44	;	;	PUNCT
easat-1021	239	45	licensee	licensee	PROPN
easat-1021	239	46	learning	learn	VERB
easat-1021	239	47	gate	gate	NOUN
easat-1021	239	48	effects	effect	NOUN
easat-1021	239	49	of	of	ADP
easat-1021	239	50	locally	locally	ADV
easat-1021	239	51	produced	produce	VERB
easat-1021	239	52	income	income	NOUN
easat-1021	239	53	,	,	PUNCT
easat-1021	239	54	the	the	DET
easat-1021	239	55	general	general	ADJ
easat-1021	239	56	allocation	allocation	NOUN
easat-1021	239	57	fund	fund	PROPN
easat-1021	239	58	,	,	PUNCT
easat-1021	239	59	the	the	DET
easat-1021	239	60	special	special	ADJ
easat-1021	239	61	fund	fund	NOUN
easat-1021	239	62	,	,	PUNCT
easat-1021	239	63	the	the	DET
easat-1021	239	64	profit	profit	NOUN
easat-1021	239	65	-	-	PUNCT
easat-1021	239	66	sharing	share	VERB
easat-1021	239	67	fund	fund	NOUN
easat-1021	239	68	,	,	PUNCT
easat-1021	239	69	and	and	CCONJ
easat-1021	239	70	domestic	domestic	ADJ
easat-1021	239	71	investment	investment	NOUN
easat-1021	239	72	on	on	ADP
easat-1021	239	73	fiscal	fiscal	ADJ
easat-1021	239	74	autonomy	autonomy	NOUN
easat-1021	239	75	.	.	PUNCT
easat-1021	240	1	they	they	PRON
easat-1021	240	2	have	have	VERB
easat-1021	240	3	the	the	DET
easat-1021	240	4	ability	ability	NOUN
easat-1021	240	5	to	to	PART
easat-1021	240	6	reduce	reduce	VERB
easat-1021	240	7	the	the	DET
easat-1021	240	8	corruption	corruption	NOUN
easat-1021	240	9	’s	’s	PART
easat-1021	240	10	negative	negative	ADJ
easat-1021	240	11	effects	effect	NOUN
easat-1021	240	12	and	and	CCONJ
easat-1021	240	13	ensure	ensure	VERB
easat-1021	240	14	that	that	SCONJ
easat-1021	240	15	money	money	NOUN
easat-1021	240	16	is	be	AUX
easat-1021	240	17	distributed	distribute	VERB
easat-1021	240	18	and	and	CCONJ
easat-1021	240	19	spent	spend	VERB
easat-1021	240	20	more	more	ADV
easat-1021	240	21	effectively	effectively	ADV
easat-1021	240	22	,	,	PUNCT
easat-1021	240	23	thereby	thereby	ADV
easat-1021	240	24	promoting	promote	VERB
easat-1021	240	25	fiscal	fiscal	ADJ
easat-1021	240	26	autonomy	autonomy	NOUN
easat-1021	240	27	.	.	PUNCT
easat-1021	241	1	conversely	conversely	ADV
easat-1021	241	2	,	,	PUNCT
easat-1021	241	3	the	the	DET
easat-1021	241	4	influence	influence	NOUN
easat-1021	241	5	of	of	ADP
easat-1021	241	6	anti	anti	ADJ
easat-1021	241	7	-	-	ADJ
easat-1021	241	8	corruption	corruption	ADJ
easat-1021	241	9	policies	policy	NOUN
easat-1021	241	10	on	on	ADP
easat-1021	241	11	foreign	foreign	ADJ
easat-1021	241	12	investment	investment	NOUN
easat-1021	241	13	may	may	AUX
easat-1021	241	14	be	be	AUX
easat-1021	241	15	less	less	ADV
easat-1021	241	16	significant	significant	ADJ
easat-1021	241	17	,	,	PUNCT
easat-1021	241	18	given	give	VERB
easat-1021	241	19	that	that	SCONJ
easat-1021	241	20	the	the	DET
easat-1021	241	21	dynamics	dynamic	NOUN
easat-1021	241	22	of	of	ADP
easat-1021	241	23	international	international	ADJ
easat-1021	241	24	investment	investment	NOUN
easat-1021	241	25	are	be	AUX
easat-1021	241	26	influenced	influence	VERB
easat-1021	241	27	by	by	ADP
easat-1021	241	28	a	a	DET
easat-1021	241	29	broader	broad	ADJ
easat-1021	241	30	set	set	NOUN
easat-1021	241	31	of	of	ADP
easat-1021	241	32	variables	variable	NOUN
easat-1021	241	33	.	.	PUNCT
easat-1021	242	1	4	4	X
easat-1021	242	2	.	.	X
easat-1021	242	3	conclusion	conclusion	NOUN
easat-1021	242	4	this	this	DET
easat-1021	242	5	study	study	NOUN
easat-1021	242	6	provides	provide	VERB
easat-1021	242	7	valuable	valuable	ADJ
easat-1021	242	8	insights	insight	NOUN
easat-1021	242	9	into	into	ADP
easat-1021	242	10	the	the	DET
easat-1021	242	11	factors	factor	NOUN
easat-1021	242	12	influencing	influence	VERB
easat-1021	242	13	fiscal	fiscal	ADJ
easat-1021	242	14	autonomy	autonomy	NOUN
easat-1021	242	15	in	in	ADP
easat-1021	242	16	the	the	DET
easat-1021	242	17	nars	nar	NOUN
easat-1021	242	18	established	establish	VERB
easat-1021	242	19	in	in	ADP
easat-1021	242	20	indonesia	indonesia	PROPN
easat-1021	242	21	after	after	ADP
easat-1021	242	22	2004	2004	NUM
easat-1021	242	23	.	.	PUNCT
easat-1021	243	1	the	the	DET
easat-1021	243	2	study	study	NOUN
easat-1021	243	3	demonstrates	demonstrate	VERB
easat-1021	243	4	that	that	SCONJ
easat-1021	243	5	income	income	NOUN
easat-1021	243	6	sources	source	NOUN
easat-1021	243	7	produced	produce	VERB
easat-1021	243	8	inside	inside	ADP
easat-1021	243	9	the	the	DET
easat-1021	243	10	local	local	ADJ
easat-1021	243	11	area	area	NOUN
easat-1021	243	12	,	,	PUNCT
easat-1021	243	13	money	money	NOUN
easat-1021	243	14	designated	designate	VERB
easat-1021	243	15	for	for	ADP
easat-1021	243	16	specific	specific	ADJ
easat-1021	243	17	purposes	purpose	NOUN
easat-1021	243	18	,	,	PUNCT
easat-1021	243	19	funds	fund	NOUN
easat-1021	243	20	obtained	obtain	VERB
easat-1021	243	21	via	via	ADP
easat-1021	243	22	profit	profit	NOUN
easat-1021	243	23	sharing	sharing	NOUN
easat-1021	243	24	,	,	PUNCT
easat-1021	243	25	domestic	domestic	ADJ
easat-1021	243	26	investments	investment	NOUN
easat-1021	243	27	,	,	PUNCT
easat-1021	243	28	and	and	CCONJ
easat-1021	243	29	anti	anti	ADJ
easat-1021	243	30	-	-	ADJ
easat-1021	243	31	corruption	corruption	ADJ
easat-1021	243	32	initiatives	initiative	NOUN
easat-1021	243	33	all	all	PRON
easat-1021	243	34	have	have	VERB
easat-1021	243	35	a	a	DET
easat-1021	243	36	positive	positive	ADJ
easat-1021	243	37	and	and	CCONJ
easat-1021	243	38	statistically	statistically	ADV
easat-1021	243	39	significant	significant	ADJ
easat-1021	243	40	influence	influence	NOUN
easat-1021	243	41	on	on	ADP
easat-1021	243	42	fiscal	fiscal	ADJ
easat-1021	243	43	autonomy	autonomy	NOUN
easat-1021	243	44	.	.	PUNCT
easat-1021	244	1	this	this	DET
easat-1021	244	2	highlights	highlight	VERB
easat-1021	244	3	the	the	DET
easat-1021	244	4	significance	significance	NOUN
easat-1021	244	5	of	of	ADP
easat-1021	244	6	having	have	VERB
easat-1021	244	7	a	a	DET
easat-1021	244	8	varied	varied	ADJ
easat-1021	244	9	income	income	NOUN
easat-1021	244	10	source	source	NOUN
easat-1021	244	11	,	,	PUNCT
easat-1021	244	12	strategic	strategic	ADJ
easat-1021	244	13	reserves	reserve	NOUN
easat-1021	244	14	,	,	PUNCT
easat-1021	244	15	and	and	CCONJ
easat-1021	244	16	efficient	efficient	ADJ
easat-1021	244	17	ways	way	NOUN
easat-1021	244	18	to	to	PART
easat-1021	244	19	combat	combat	VERB
easat-1021	244	20	corruption	corruption	NOUN
easat-1021	244	21	in	in	ADP
easat-1021	244	22	enabling	enable	VERB
easat-1021	244	23	nars	nar	NOUN
easat-1021	244	24	to	to	PART
easat-1021	244	25	autonomously	autonomously	ADV
easat-1021	244	26	make	make	VERB
easat-1021	244	27	financial	financial	ADJ
easat-1021	244	28	choices	choice	NOUN
easat-1021	244	29	.	.	PUNCT
easat-1021	245	1	it	it	PRON
easat-1021	245	2	is	be	AUX
easat-1021	245	3	worth	worth	ADJ
easat-1021	245	4	mentioning	mention	VERB
easat-1021	245	5	that	that	SCONJ
easat-1021	245	6	the	the	DET
easat-1021	245	7	general	general	ADJ
easat-1021	245	8	allocation	allocation	NOUN
easat-1021	245	9	fund	fund	NOUN
easat-1021	245	10	and	and	CCONJ
easat-1021	245	11	foreign	foreign	ADJ
easat-1021	245	12	investment	investment	NOUN
easat-1021	245	13	have	have	VERB
easat-1021	245	14	distinct	distinct	ADJ
easat-1021	245	15	impacts	impact	NOUN
easat-1021	245	16	,	,	PUNCT
easat-1021	245	17	both	both	PRON
easat-1021	245	18	of	of	ADP
easat-1021	245	19	which	which	PRON
easat-1021	245	20	are	be	AUX
easat-1021	245	21	either	either	CCONJ
easat-1021	245	22	negative	negative	ADJ
easat-1021	245	23	or	or	CCONJ
easat-1021	245	24	minor	minor	ADJ
easat-1021	245	25	for	for	ADP
easat-1021	245	26	fiscal	fiscal	ADJ
easat-1021	245	27	autonomy	autonomy	NOUN
easat-1021	245	28	.	.	PUNCT
easat-1021	246	1	these	these	DET
easat-1021	246	2	findings	finding	NOUN
easat-1021	246	3	indicate	indicate	VERB
easat-1021	246	4	that	that	SCONJ
easat-1021	246	5	while	while	SCONJ
easat-1021	246	6	aiming	aim	VERB
easat-1021	246	7	for	for	ADP
easat-1021	246	8	budgetary	budgetary	ADJ
easat-1021	246	9	autonomy	autonomy	NOUN
easat-1021	246	10	for	for	ADP
easat-1021	246	11	nars	nar	NOUN
easat-1021	246	12	,	,	PUNCT
easat-1021	246	13	it	it	PRON
easat-1021	246	14	is	be	AUX
easat-1021	246	15	crucial	crucial	ADJ
easat-1021	246	16	to	to	PART
easat-1021	246	17	thoroughly	thoroughly	ADV
easat-1021	246	18	evaluate	evaluate	VERB
easat-1021	246	19	the	the	DET
easat-1021	246	20	implications	implication	NOUN
easat-1021	246	21	of	of	ADP
easat-1021	246	22	central	central	ADJ
easat-1021	246	23	transfers	transfer	NOUN
easat-1021	246	24	and	and	CCONJ
easat-1021	246	25	foreign	foreign	ADJ
easat-1021	246	26	investment	investment	NOUN
easat-1021	246	27	.	.	PUNCT
easat-1021	247	1	the	the	DET
easat-1021	247	2	discovery	discovery	NOUN
easat-1021	247	3	that	that	SCONJ
easat-1021	247	4	anti	anti	ADJ
easat-1021	247	5	-	-	ADJ
easat-1021	247	6	corruption	corruption	ADJ
easat-1021	247	7	initiatives	initiative	NOUN
easat-1021	247	8	function	function	VERB
easat-1021	247	9	as	as	SCONJ
easat-1021	247	10	quasi	quasi	NOUN
easat-1021	247	11	-	-	NOUN
easat-1021	247	12	moderators	moderator	NOUN
easat-1021	247	13	adds	add	VERB
easat-1021	247	14	an	an	DET
easat-1021	247	15	additional	additional	ADJ
easat-1021	247	16	dimension	dimension	NOUN
easat-1021	247	17	to	to	ADP
easat-1021	247	18	the	the	DET
easat-1021	247	19	findings	finding	NOUN
easat-1021	247	20	.	.	PUNCT
easat-1021	248	1	this	this	PRON
easat-1021	248	2	implies	imply	VERB
easat-1021	248	3	a	a	DET
easat-1021	248	4	strong	strong	ADJ
easat-1021	248	5	connection	connection	NOUN
easat-1021	248	6	between	between	ADP
easat-1021	248	7	the	the	DET
easat-1021	248	8	efficacy	efficacy	NOUN
easat-1021	248	9	of	of	ADP
easat-1021	248	10	anti	anti	ADJ
easat-1021	248	11	-	-	ADJ
easat-1021	248	12	corruption	corruption	ADJ
easat-1021	248	13	imitatives	imitative	NOUN
easat-1021	248	14	and	and	CCONJ
easat-1021	248	15	the	the	DET
easat-1021	248	16	impact	impact	NOUN
easat-1021	248	17	of	of	ADP
easat-1021	248	18	other	other	ADJ
easat-1021	248	19	factors	factor	NOUN
easat-1021	248	20	on	on	ADP
easat-1021	248	21	fiscal	fiscal	ADJ
easat-1021	248	22	independence	independence	NOUN
easat-1021	248	23	.	.	PUNCT
easat-1021	249	1	this	this	PRON
easat-1021	249	2	underscores	underscore	VERB
easat-1021	249	3	the	the	DET
easat-1021	249	4	all	all	ADV
easat-1021	249	5	-	-	PUNCT
easat-1021	249	6	encompassing	encompass	VERB
easat-1021	249	7	aspect	aspect	NOUN
easat-1021	249	8	of	of	ADP
easat-1021	249	9	governance	governance	NOUN
easat-1021	249	10	and	and	CCONJ
easat-1021	249	11	the	the	DET
easat-1021	249	12	need	need	NOUN
easat-1021	249	13	for	for	ADP
easat-1021	249	14	comprehensive	comprehensive	ADJ
easat-1021	249	15	policies	policy	NOUN
easat-1021	249	16	that	that	PRON
easat-1021	249	17	go	go	VERB
easat-1021	249	18	beyond	beyond	ADP
easat-1021	249	19	just	just	ADV
easat-1021	249	20	financial	financial	ADJ
easat-1021	249	21	concerns	concern	NOUN
easat-1021	249	22	.	.	PUNCT
easat-1021	250	1	this	this	DET
easat-1021	250	2	study	study	NOUN
easat-1021	250	3	has	have	AUX
easat-1021	250	4	yielded	yield	VERB
easat-1021	250	5	some	some	DET
easat-1021	250	6	significant	significant	ADJ
easat-1021	250	7	suggestions	suggestion	NOUN
easat-1021	250	8	for	for	ADP
easat-1021	250	9	future	future	ADJ
easat-1021	250	10	academics	academic	NOUN
easat-1021	250	11	and	and	CCONJ
easat-1021	250	12	stakeholders	stakeholder	NOUN
easat-1021	250	13	seeking	seek	VERB
easat-1021	250	14	to	to	PART
easat-1021	250	15	enhance	enhance	VERB
easat-1021	250	16	their	their	PRON
easat-1021	250	17	comprehension	comprehension	NOUN
easat-1021	250	18	and	and	CCONJ
easat-1021	250	19	implementation	implementation	NOUN
easat-1021	250	20	of	of	ADP
easat-1021	250	21	fiscal	fiscal	ADJ
easat-1021	250	22	autonomy	autonomy	NOUN
easat-1021	250	23	in	in	ADP
easat-1021	250	24	nars	nar	NOUN
easat-1021	250	25	in	in	ADP
easat-1021	250	26	indonesia	indonesia	PROPN
easat-1021	250	27	.	.	PUNCT
easat-1021	251	1	the	the	DET
easat-1021	251	2	framework	framework	NOUN
easat-1021	251	3	based	base	VERB
easat-1021	251	4	on	on	ADP
easat-1021	251	5	the	the	DET
easat-1021	251	6	nar	nar	NOUN
easat-1021	251	7	results	result	NOUN
easat-1021	251	8	must	must	AUX
easat-1021	251	9	be	be	AUX
easat-1021	251	10	continuously	continuously	ADV
easat-1021	251	11	improved	improve	VERB
easat-1021	251	12	to	to	PART
easat-1021	251	13	accurately	accurately	ADV
easat-1021	251	14	represent	represent	VERB
easat-1021	251	15	the	the	DET
easat-1021	251	16	changing	change	VERB
easat-1021	251	17	dynamics	dynamic	NOUN
easat-1021	251	18	of	of	ADP
easat-1021	251	19	governance	governance	NOUN
easat-1021	251	20	and	and	CCONJ
easat-1021	251	21	financial	financial	ADJ
easat-1021	251	22	management	management	NOUN
easat-1021	251	23	in	in	ADP
easat-1021	251	24	these	these	DET
easat-1021	251	25	areas	area	NOUN
easat-1021	251	26	.	.	PUNCT
easat-1021	252	1	researchers	researcher	NOUN
easat-1021	252	2	could	could	AUX
easat-1021	252	3	consider	consider	VERB
easat-1021	252	4	fine	fine	ADV
easat-1021	252	5	-	-	PUNCT
easat-1021	252	6	tuning	tune	VERB
easat-1021	252	7	the	the	DET
easat-1021	252	8	measuring	measure	VERB
easat-1021	252	9	measures	measure	NOUN
easat-1021	252	10	by	by	ADP
easat-1021	252	11	investigating	investigate	VERB
easat-1021	252	12	supplementary	supplementary	ADJ
easat-1021	252	13	indicators	indicator	NOUN
easat-1021	252	14	that	that	PRON
easat-1021	252	15	include	include	VERB
easat-1021	252	16	qualitative	qualitative	ADJ
easat-1021	252	17	dimensions	dimension	NOUN
easat-1021	252	18	of	of	ADP
easat-1021	252	19	governance	governance	NOUN
easat-1021	252	20	,	,	PUNCT
easat-1021	252	21	transparency	transparency	NOUN
easat-1021	252	22	,	,	PUNCT
easat-1021	252	23	and	and	CCONJ
easat-1021	252	24	accountability	accountability	NOUN
easat-1021	252	25	.	.	PUNCT
easat-1021	253	1	a	a	DET
easat-1021	253	2	comprehensive	comprehensive	ADJ
easat-1021	253	3	examination	examination	NOUN
easat-1021	253	4	of	of	ADP
easat-1021	253	5	the	the	DET
easat-1021	253	6	unforeseen	unforeseen	ADJ
easat-1021	253	7	adverse	adverse	ADJ
easat-1021	253	8	and	and	CCONJ
easat-1021	253	9	negligible	negligible	ADJ
easat-1021	253	10	effect	effect	NOUN
easat-1021	253	11	of	of	ADP
easat-1021	253	12	the	the	DET
easat-1021	253	13	general	general	ADJ
easat-1021	253	14	allocation	allocation	NOUN
easat-1021	253	15	fund	fund	NOUN
easat-1021	253	16	on	on	ADP
easat-1021	253	17	fiscal	fiscal	ADJ
easat-1021	253	18	autonomy	autonomy	NOUN
easat-1021	253	19	is	be	AUX
easat-1021	253	20	necessary	necessary	ADJ
easat-1021	253	21	to	to	PART
easat-1021	253	22	determine	determine	VERB
easat-1021	253	23	the	the	DET
easat-1021	253	24	particular	particular	ADJ
easat-1021	253	25	elements	element	NOUN
easat-1021	253	26	that	that	PRON
easat-1021	253	27	influence	influence	VERB
easat-1021	253	28	it	it	PRON
easat-1021	253	29	.	.	PUNCT
easat-1021	254	1	stakeholders	stakeholder	NOUN
easat-1021	254	2	must	must	AUX
easat-1021	254	3	enhance	enhance	VERB
easat-1021	254	4	the	the	DET
easat-1021	254	5	framework	framework	NOUN
easat-1021	254	6	for	for	ADP
easat-1021	254	7	establishing	establish	VERB
easat-1021	254	8	nars	nar	NOUN
easat-1021	254	9	,	,	PUNCT
easat-1021	254	10	since	since	SCONJ
easat-1021	254	11	present	present	ADJ
easat-1021	254	12	nars	nar	NOUN
easat-1021	254	13	lack	lack	VERB
easat-1021	254	14	financial	financial	ADJ
easat-1021	254	15	independence	independence	NOUN
easat-1021	254	16	.	.	PUNCT
easat-1021	255	1	additionally	additionally	ADV
easat-1021	255	2	,	,	PUNCT
easat-1021	255	3	there	there	PRON
easat-1021	255	4	are	be	VERB
easat-1021	255	5	persistent	persistent	ADJ
easat-1021	255	6	issues	issue	NOUN
easat-1021	255	7	with	with	ADP
easat-1021	255	8	the	the	DET
easat-1021	255	9	creation	creation	NOUN
easat-1021	255	10	of	of	ADP
easat-1021	255	11	new	new	ADJ
easat-1021	255	12	nars	nar	NOUN
easat-1021	255	13	in	in	ADP
easat-1021	255	14	indonesia	indonesia	PROPN
easat-1021	255	15	.	.	PUNCT
easat-1021	256	1	to	to	PART
easat-1021	256	2	summarize	summarize	VERB
easat-1021	256	3	,	,	PUNCT
easat-1021	256	4	this	this	DET
easat-1021	256	5	study	study	NOUN
easat-1021	256	6	not	not	PART
easat-1021	256	7	only	only	ADV
easat-1021	256	8	sheds	shed	VERB
easat-1021	256	9	light	light	NOUN
easat-1021	256	10	on	on	ADP
easat-1021	256	11	the	the	DET
easat-1021	256	12	factors	factor	NOUN
easat-1021	256	13	that	that	PRON
easat-1021	256	14	influence	influence	VERB
easat-1021	256	15	fiscal	fiscal	ADJ
easat-1021	256	16	autonomy	autonomy	NOUN
easat-1021	256	17	in	in	ADP
easat-1021	256	18	nars	nar	NOUN
easat-1021	256	19	in	in	ADP
easat-1021	256	20	indonesia	indonesia	PROPN
easat-1021	256	21	but	but	CCONJ
easat-1021	256	22	also	also	ADV
easat-1021	256	23	highlights	highlight	VERB
easat-1021	256	24	the	the	DET
easat-1021	256	25	interconnectedness	interconnectedness	NOUN
easat-1021	256	26	of	of	ADP
easat-1021	256	27	these	these	DET
easat-1021	256	28	factors	factor	NOUN
easat-1021	256	29	.	.	PUNCT
easat-1021	257	1	the	the	DET
easat-1021	257	2	implications	implication	NOUN
easat-1021	257	3	go	go	VERB
easat-1021	257	4	beyond	beyond	ADP
easat-1021	257	5	fiscal	fiscal	ADJ
easat-1021	257	6	policy	policy	NOUN
easat-1021	257	7	alone	alone	ADV
easat-1021	257	8	to	to	PART
easat-1021	257	9	encompass	encompass	VERB
easat-1021	257	10	broader	broad	ADJ
easat-1021	257	11	governance	governance	NOUN
easat-1021	257	12	frameworks	framework	NOUN
easat-1021	257	13	,	,	PUNCT
easat-1021	257	14	emphasizing	emphasize	VERB
easat-1021	257	15	the	the	DET
easat-1021	257	16	need	need	NOUN
easat-1021	257	17	for	for	SCONJ
easat-1021	257	18	a	a	DET
easat-1021	257	19	multidimensional	multidimensional	ADJ
easat-1021	257	20	approach	approach	NOUN
easat-1021	257	21	to	to	PART
easat-1021	257	22	effectively	effectively	ADV
easat-1021	257	23	strengthen	strengthen	VERB
easat-1021	257	24	fiscal	fiscal	ADJ
easat-1021	257	25	autonomy	autonomy	NOUN
easat-1021	257	26	.	.	PUNCT
easat-1021	258	1	policymakers	policymaker	NOUN
easat-1021	258	2	can	can	AUX
easat-1021	258	3	use	use	VERB
easat-1021	258	4	these	these	DET
easat-1021	258	5	insights	insight	NOUN
easat-1021	258	6	to	to	PART
easat-1021	258	7	formulate	formulate	VERB
easat-1021	258	8	strategies	strategy	NOUN
easat-1021	258	9	that	that	PRON
easat-1021	258	10	enable	enable	VERB
easat-1021	258	11	nars	nar	NOUN
easat-1021	258	12	to	to	PART
easat-1021	258	13	navigate	navigate	VERB
easat-1021	258	14	the	the	DET
easat-1021	258	15	complex	complex	ADJ
easat-1021	258	16	landscape	landscape	NOUN
easat-1021	258	17	of	of	ADP
easat-1021	258	18	fiscal	fiscal	ADJ
easat-1021	258	19	governance	governance	NOUN
easat-1021	258	20	to	to	PART
easat-1021	258	21	promote	promote	VERB
easat-1021	258	22	sustainable	sustainable	ADJ
easat-1021	258	23	development	development	NOUN
easat-1021	258	24	and	and	CCONJ
easat-1021	258	25	self	self	NOUN
easat-1021	258	26	-	-	PUNCT
easat-1021	258	27	determination	determination	NOUN
easat-1021	258	28	.	.	PUNCT
easat-1021	259	1	funding	funding	NOUN
easat-1021	259	2	:	:	PUNCT
easat-1021	259	3	this	this	DET
easat-1021	259	4	research	research	NOUN
easat-1021	259	5	is	be	AUX
easat-1021	259	6	supported	support	VERB
easat-1021	259	7	by	by	ADP
easat-1021	259	8	the	the	DET
easat-1021	259	9	academic	academic	ADJ
easat-1021	259	10	leadership	leadership	NOUN
easat-1021	259	11	grants	grant	NOUN
easat-1021	259	12	from	from	ADP
easat-1021	259	13	the	the	DET
easat-1021	259	14	universitas	universita	NOUN
easat-1021	259	15	padjadjaran	padjadjaran	NOUN
easat-1021	259	16	(	(	PUNCT
easat-1021	259	17	grant	grant	PROPN
easat-1021	259	18	number	number	NOUN
easat-1021	259	19	:	:	PUNCT
easat-1021	259	20	1549	1549	NUM
easat-1021	259	21	/	/	SYM
easat-1021	259	22	un6.3.1	un6.3.1	PROPN
easat-1021	259	23	/	/	SYM
easat-1021	259	24	pt.00/2023	pt.00/2023	NUM
easat-1021	259	25	)	)	PUNCT
easat-1021	259	26	.	.	PUNCT
easat-1021	260	1	institutional	institutional	ADJ
easat-1021	260	2	review	review	PROPN
easat-1021	260	3	board	board	NOUN
easat-1021	260	4	statement	statement	NOUN
easat-1021	260	5	:	:	PUNCT
easat-1021	260	6	the	the	DET
easat-1021	260	7	ethical	ethical	ADJ
easat-1021	260	8	committee	committee	NOUN
easat-1021	260	9	of	of	ADP
easat-1021	260	10	the	the	DET
easat-1021	260	11	universitas	universita	NOUN
easat-1021	260	12	padjajdjaran	padjajdjaran	NOUN
easat-1021	260	13	,	,	PUNCT
easat-1021	260	14	indonesia	indonesia	PROPN
easat-1021	260	15	has	have	AUX
easat-1021	260	16	granted	grant	VERB
easat-1021	260	17	approval	approval	NOUN
easat-1021	260	18	for	for	ADP
easat-1021	260	19	this	this	DET
easat-1021	260	20	study	study	NOUN
easat-1021	260	21	on	on	ADP
easat-1021	260	22	21	21	NUM
easat-1021	260	23	march	march	NOUN
easat-1021	260	24	2023	2023	NUM
easat-1021	260	25	(	(	PUNCT
easat-1021	260	26	ref	ref	NOUN
easat-1021	260	27	.	.	PUNCT
easat-1021	261	1	no	no	INTJ
easat-1021	261	2	.	.	NOUN
easat-1021	261	3	537	537	NUM
easat-1021	261	4	/	/	SYM
easat-1021	261	5	un6.wr3	un6.wr3	PROPN
easat-1021	261	6	/	/	SYM
easat-1021	261	7	tu.00/2023	tu.00/2023	NUM
easat-1021	261	8	)	)	PUNCT
easat-1021	261	9	.	.	PUNCT
easat-1021	262	1	355	355	NUM
easat-1021	262	2	edelweiss	edelweiss	PROPN
easat-1021	262	3	applied	apply	VERB
easat-1021	262	4	science	science	NOUN
easat-1021	262	5	and	and	CCONJ
easat-1021	262	6	technology	technology	NOUN
easat-1021	262	7	issn	issn	PROPN
easat-1021	262	8	:	:	PUNCT
easat-1021	262	9	2576	2576	NUM
easat-1021	262	10	-	-	SYM
easat-1021	262	11	8484	8484	NUM
easat-1021	262	12	vol	vol	NOUN
easat-1021	262	13	.	.	PROPN
easat-1021	262	14	8	8	NUM
easat-1021	262	15	,	,	PUNCT
easat-1021	262	16	no	no	INTJ
easat-1021	262	17	.	.	NOUN
easat-1021	263	1	4	4	NUM
easat-1021	263	2	:	:	SYM
easat-1021	263	3	345	345	NUM
easat-1021	263	4	-	-	SYM
easat-1021	263	5	357	357	NUM
easat-1021	263	6	,	,	PUNCT
easat-1021	263	7	2024	2024	NUM
easat-1021	263	8	doi	doi	NOUN
easat-1021	263	9	:	:	PUNCT
easat-1021	263	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	263	11	©	©	ADP
easat-1021	263	12	2024	2024	NUM
easat-1021	263	13	by	by	ADP
easat-1021	263	14	the	the	DET
easat-1021	263	15	authors	author	NOUN
easat-1021	263	16	;	;	PUNCT
easat-1021	263	17	licensee	licensee	PROPN
easat-1021	263	18	learning	learn	VERB
easat-1021	263	19	gate	gate	NOUN
easat-1021	263	20	transparency	transparency	NOUN
easat-1021	263	21	:	:	PUNCT
easat-1021	263	22	the	the	DET
easat-1021	263	23	authors	author	NOUN
easat-1021	263	24	confirm	confirm	VERB
easat-1021	263	25	that	that	SCONJ
easat-1021	263	26	the	the	DET
easat-1021	263	27	manuscript	manuscript	NOUN
easat-1021	263	28	is	be	AUX
easat-1021	263	29	an	an	DET
easat-1021	263	30	honest	honest	ADJ
easat-1021	263	31	,	,	PUNCT
easat-1021	263	32	accurate	accurate	ADJ
easat-1021	263	33	,	,	PUNCT
easat-1021	263	34	and	and	CCONJ
easat-1021	263	35	transparent	transparent	ADJ
easat-1021	263	36	account	account	NOUN
easat-1021	263	37	of	of	ADP
easat-1021	263	38	the	the	DET
easat-1021	263	39	study	study	NOUN
easat-1021	263	40	;	;	PUNCT
easat-1021	263	41	that	that	SCONJ
easat-1021	263	42	no	no	DET
easat-1021	263	43	vital	vital	ADJ
easat-1021	263	44	features	feature	NOUN
easat-1021	263	45	of	of	ADP
easat-1021	263	46	the	the	DET
easat-1021	263	47	study	study	NOUN
easat-1021	263	48	have	have	AUX
easat-1021	263	49	been	be	AUX
easat-1021	263	50	omitted	omit	VERB
easat-1021	263	51	;	;	PUNCT
easat-1021	263	52	and	and	CCONJ
easat-1021	263	53	that	that	SCONJ
easat-1021	263	54	any	any	DET
easat-1021	263	55	discrepancies	discrepancy	NOUN
easat-1021	263	56	from	from	ADP
easat-1021	263	57	the	the	DET
easat-1021	263	58	study	study	NOUN
easat-1021	263	59	as	as	SCONJ
easat-1021	263	60	planned	plan	VERB
easat-1021	263	61	have	have	AUX
easat-1021	263	62	been	be	AUX
easat-1021	263	63	explained	explain	VERB
easat-1021	263	64	.	.	PUNCT
easat-1021	264	1	this	this	DET
easat-1021	264	2	study	study	NOUN
easat-1021	264	3	followed	follow	VERB
easat-1021	264	4	all	all	DET
easat-1021	264	5	ethical	ethical	ADJ
easat-1021	264	6	practices	practice	NOUN
easat-1021	264	7	during	during	ADP
easat-1021	264	8	writing	writing	NOUN
easat-1021	264	9	.	.	PUNCT
easat-1021	265	1	competing	compete	VERB
easat-1021	265	2	interests	interest	NOUN
easat-1021	265	3	:	:	PUNCT
easat-1021	265	4	the	the	DET
easat-1021	265	5	authors	author	NOUN
easat-1021	265	6	declare	declare	VERB
easat-1021	265	7	that	that	SCONJ
easat-1021	265	8	they	they	PRON
easat-1021	265	9	have	have	VERB
easat-1021	265	10	no	no	DET
easat-1021	265	11	competing	compete	VERB
easat-1021	265	12	interests	interest	NOUN
easat-1021	265	13	.	.	PUNCT
easat-1021	266	1	authors	author	NOUN
easat-1021	266	2	’	'	PUNCT
easat-1021	266	3	contributions	contribution	NOUN
easat-1021	266	4	:	:	PUNCT
easat-1021	266	5	all	all	DET
easat-1021	266	6	authors	author	NOUN
easat-1021	266	7	contributed	contribute	VERB
easat-1021	266	8	equally	equally	ADV
easat-1021	266	9	to	to	ADP
easat-1021	266	10	the	the	DET
easat-1021	266	11	conception	conception	NOUN
easat-1021	266	12	and	and	CCONJ
easat-1021	266	13	design	design	NOUN
easat-1021	266	14	of	of	ADP
easat-1021	266	15	the	the	DET
easat-1021	266	16	study	study	NOUN
easat-1021	266	17	.	.	PUNCT
easat-1021	267	1	all	all	DET
easat-1021	267	2	authors	author	NOUN
easat-1021	267	3	have	have	AUX
easat-1021	267	4	read	read	VERB
easat-1021	267	5	and	and	CCONJ
easat-1021	267	6	agreed	agree	VERB
easat-1021	267	7	to	to	ADP
easat-1021	267	8	the	the	DET
easat-1021	267	9	published	publish	VERB
easat-1021	267	10	version	version	NOUN
easat-1021	267	11	of	of	ADP
easat-1021	267	12	the	the	DET
easat-1021	267	13	manuscript	manuscript	NOUN
easat-1021	267	14	.	.	PUNCT
easat-1021	268	1	copyright	copyright	NOUN
easat-1021	268	2	:	:	PUNCT
easat-1021	268	3	©	©	PROPN
easat-1021	268	4	2024	2024	NUM
easat-1021	268	5	by	by	ADP
easat-1021	268	6	the	the	DET
easat-1021	268	7	authors	author	NOUN
easat-1021	268	8	.	.	PUNCT
easat-1021	269	1	this	this	DET
easat-1021	269	2	article	article	NOUN
easat-1021	269	3	is	be	AUX
easat-1021	269	4	an	an	DET
easat-1021	269	5	open	open	ADJ
easat-1021	269	6	access	access	NOUN
easat-1021	269	7	article	article	NOUN
easat-1021	269	8	distributed	distribute	VERB
easat-1021	269	9	under	under	ADP
easat-1021	269	10	the	the	DET
easat-1021	269	11	terms	term	NOUN
easat-1021	269	12	and	and	CCONJ
easat-1021	269	13	conditions	condition	NOUN
easat-1021	269	14	of	of	ADP
easat-1021	269	15	the	the	DET
easat-1021	269	16	creative	creative	ADJ
easat-1021	269	17	commons	common	NOUN
easat-1021	269	18	attribution	attribution	NOUN
easat-1021	269	19	(	(	PUNCT
easat-1021	269	20	cc	cc	NOUN
easat-1021	269	21	by	by	ADP
easat-1021	269	22	)	)	PUNCT
easat-1021	269	23	license	license	NOUN
easat-1021	269	24	(	(	PUNCT
easat-1021	269	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1021	269	26	)	)	PUNCT
easat-1021	269	27	.	.	PUNCT
easat-1021	270	1	references	reference	NOUN
easat-1021	270	2	[	[	X
easat-1021	270	3	1	1	NUM
easat-1021	270	4	]	]	PUNCT
easat-1021	270	5	h.	h.	PROPN
easat-1021	270	6	d.	d.	PROPN
easat-1021	270	7	aprilia	aprilia	PROPN
easat-1021	270	8	,	,	PUNCT
easat-1021	270	9	"	"	PUNCT
easat-1021	270	10	the	the	DET
easat-1021	270	11	effect	effect	NOUN
easat-1021	270	12	of	of	ADP
easat-1021	270	13	district	district	NOUN
easat-1021	270	14	proliferation	proliferation	NOUN
easat-1021	270	15	in	in	ADP
easat-1021	270	16	a	a	DET
easat-1021	270	17	decentralized	decentralize	VERB
easat-1021	270	18	indonesia	indonesia	NOUN
easat-1021	270	19	(	(	PUNCT
easat-1021	270	20	issue	issue	NOUN
easat-1021	270	21	december	december	PROPN
easat-1021	270	22	)	)	PUNCT
easat-1021	271	1	[	[	X
easat-1021	271	2	international	international	ADJ
easat-1021	271	3	instituto	instituto	NOUN
easat-1021	271	4	of	of	ADP
easat-1021	271	5	social	social	ADJ
easat-1021	271	6	studies	study	NOUN
easat-1021	271	7	]	]	PUNCT
easat-1021	271	8	,	,	PUNCT
easat-1021	271	9	"	"	PUNCT
easat-1021	271	10	retrieved	retrieve	VERB
easat-1021	271	11	:	:	PUNCT
easat-1021	271	12	https://thesis.eur.nl/pub/37310/haprilia_ma_2015_16_gppe.pdf	https://thesis.eur.nl/pub/37310/haprilia_ma_2015_16_gppe.pdf	X
easat-1021	271	13	.	.	PUNCT
easat-1021	272	1	[	[	X
easat-1021	272	2	accessed	access	VERB
easat-1021	272	3	2016	2016	NUM
easat-1021	272	4	.	.	PUNCT
easat-1021	273	1	[	[	X
easat-1021	273	2	2	2	X
easat-1021	273	3	]	]	PUNCT
easat-1021	273	4	j.	j.	PROPN
easat-1021	273	5	i.	i.	PROPN
easat-1021	273	6	lewis	lewis	PROPN
easat-1021	273	7	,	,	PUNCT
easat-1021	273	8	"	"	PUNCT
easat-1021	273	9	when	when	SCONJ
easat-1021	273	10	decentralization	decentralization	NOUN
easat-1021	273	11	leads	lead	VERB
easat-1021	273	12	to	to	ADP
easat-1021	273	13	recentralization	recentralization	NOUN
easat-1021	273	14	:	:	PUNCT
easat-1021	273	15	subnational	subnational	ADJ
easat-1021	273	16	state	state	NOUN
easat-1021	273	17	transformation	transformation	NOUN
easat-1021	273	18	in	in	ADP
easat-1021	273	19	uganda	uganda	PROPN
easat-1021	273	20	,	,	PUNCT
easat-1021	273	21	"	"	PUNCT
easat-1021	273	22	regional	regional	ADJ
easat-1021	273	23	and	and	CCONJ
easat-1021	273	24	federal	federal	ADJ
easat-1021	273	25	studies	study	NOUN
easat-1021	273	26	,	,	PUNCT
easat-1021	273	27	vol	vol	NOUN
easat-1021	273	28	.	.	PROPN
easat-1021	274	1	24	24	NUM
easat-1021	274	2	,	,	PUNCT
easat-1021	274	3	no	no	INTJ
easat-1021	274	4	.	.	NOUN
easat-1021	274	5	5	5	NUM
easat-1021	274	6	,	,	PUNCT
easat-1021	274	7	pp	pp	ADJ
easat-1021	274	8	.	.	PUNCT
easat-1021	275	1	571–588	571–588	NUM
easat-1021	275	2	,	,	PUNCT
easat-1021	275	3	2014	2014	NUM
easat-1021	275	4	.	.	PUNCT
easat-1021	276	1	https://doi.org/10.1080/13597566.2014.971771	https://doi.org/10.1080/13597566.2014.971771	PROPN
easat-1021	277	1	[	[	X
easat-1021	277	2	3	3	NUM
easat-1021	277	3	]	]	X
easat-1021	277	4	d.	d.	PROPN
easat-1021	277	5	a.	a.	PROPN
easat-1021	277	6	rondinelli	rondinelli	PROPN
easat-1021	277	7	,	,	PUNCT
easat-1021	277	8	j.	j.	PROPN
easat-1021	277	9	r.	r.	PROPN
easat-1021	277	10	nellis	nellis	PROPN
easat-1021	277	11	,	,	PUNCT
easat-1021	277	12	and	and	CCONJ
easat-1021	277	13	g.	g.	PROPN
easat-1021	277	14	s.	s.	PROPN
easat-1021	277	15	cheema	cheema	PROPN
easat-1021	277	16	,	,	PUNCT
easat-1021	277	17	"	"	PUNCT
easat-1021	277	18	decentralization	decentralization	NOUN
easat-1021	277	19	in	in	ADP
easat-1021	277	20	developing	develop	VERB
easat-1021	277	21	countries	country	NOUN
easat-1021	277	22	,	,	PUNCT
easat-1021	277	23	"	"	PUNCT
easat-1021	277	24	encyclopedia	encyclopedia	NOUN
easat-1021	277	25	of	of	ADP
easat-1021	277	26	public	public	ADJ
easat-1021	277	27	administration	administration	NOUN
easat-1021	277	28	and	and	CCONJ
easat-1021	277	29	public	public	ADJ
easat-1021	277	30	policy	policy	NOUN
easat-1021	277	31	,	,	PUNCT
easat-1021	277	32	vol	vol	NOUN
easat-1021	277	33	.	.	PUNCT
easat-1021	277	34	581	581	NUM
easat-1021	277	35	,	,	PUNCT
easat-1021	277	36	pp	pp	ADJ
easat-1021	277	37	.	.	PUNCT
easat-1021	278	1	13	13	NUM
easat-1021	278	2	-	-	SYM
easat-1021	278	3	28	28	NUM
easat-1021	278	4	,	,	PUNCT
easat-1021	278	5	1983	1983	NUM
easat-1021	278	6	.	.	PUNCT
easat-1021	279	1	[	[	X
easat-1021	279	2	4	4	NUM
easat-1021	279	3	]	]	X
easat-1021	279	4	m.	m.	NOUN
easat-1021	279	5	roudo	roudo	NOUN
easat-1021	279	6	and	and	CCONJ
easat-1021	279	7	r.	r.	PROPN
easat-1021	279	8	bachtiar	bachtiar	PROPN
easat-1021	279	9	,	,	PUNCT
easat-1021	279	10	"	"	PUNCT
easat-1021	279	11	regional	regional	ADJ
easat-1021	279	12	proliferation	proliferation	NOUN
easat-1021	279	13	in	in	ADP
easat-1021	279	14	indonesia	indonesia	PROPN
easat-1021	279	15	:	:	PUNCT
easat-1021	279	16	benefits	benefit	NOUN
easat-1021	279	17	,	,	PUNCT
easat-1021	279	18	cost	cost	NOUN
easat-1021	279	19	and	and	CCONJ
easat-1021	279	20	possibbility	possibbility	NOUN
easat-1021	279	21	of	of	ADP
easat-1021	279	22	amalgamation	amalgamation	NOUN
easat-1021	279	23	,	,	PUNCT
easat-1021	279	24	"	"	PUNCT
easat-1021	279	25	bulletin	bulletin	NOUN
easat-1021	279	26	of	of	ADP
easat-1021	279	27	indonesian	indonesian	ADJ
easat-1021	279	28	economic	economic	ADJ
easat-1021	279	29	studies	study	NOUN
easat-1021	279	30	,	,	PUNCT
easat-1021	279	31	vol	vol	NOUN
easat-1021	279	32	41	41	NUM
easat-1021	279	33	,	,	PUNCT
easat-1021	279	34	no.1	no.1	NUM
easat-1021	279	35	,	,	PUNCT
easat-1021	279	36	pp	pp	ADJ
easat-1021	279	37	.	.	PUNCT
easat-1021	280	1	57	57	NUM
easat-1021	280	2	-	-	SYM
easat-1021	280	3	79	79	NUM
easat-1021	280	4	.	.	PUNCT
easat-1021	281	1	2016	2016	NUM
easat-1021	282	1	[	[	X
easat-1021	282	2	5	5	X
easat-1021	282	3	]	]	PUNCT
easat-1021	282	4	t.	t.	PROPN
easat-1021	282	5	m.	m.	PROPN
easat-1021	282	6	chalil	chalil	PROPN
easat-1021	282	7	,	,	PUNCT
easat-1021	282	8	"	"	PUNCT
easat-1021	282	9	rethinking	rethink	VERB
easat-1021	282	10	corruption	corruption	NOUN
easat-1021	282	11	on	on	ADP
easat-1021	282	12	fiscal	fiscal	ADJ
easat-1021	282	13	decentralization	decentralization	NOUN
easat-1021	282	14	and	and	CCONJ
easat-1021	282	15	global	global	ADJ
easat-1021	282	16	competitiveness	competitiveness	NOUN
easat-1021	282	17	nexus	nexus	NOUN
easat-1021	282	18	,	,	PUNCT
easat-1021	282	19	"	"	PUNCT
easat-1021	282	20	competitiveness	competitiveness	NOUN
easat-1021	282	21	review	review	NOUN
easat-1021	282	22	:	:	PUNCT
easat-1021	282	23	an	an	DET
easat-1021	282	24	international	international	ADJ
easat-1021	282	25	business	business	NOUN
easat-1021	282	26	journal	journal	NOUN
easat-1021	282	27	,	,	PUNCT
easat-1021	282	28	vol	vol	NOUN
easat-1021	282	29	.	.	PROPN
easat-1021	282	30	30	30	NUM
easat-1021	282	31	,	,	PUNCT
easat-1021	282	32	no	no	INTJ
easat-1021	282	33	.	.	NOUN
easat-1021	282	34	5	5	NUM
easat-1021	282	35	,	,	PUNCT
easat-1021	282	36	pp	pp	ADJ
easat-1021	282	37	.	.	PUNCT
easat-1021	283	1	507	507	NUM
easat-1021	283	2	-	-	SYM
easat-1021	283	3	527	527	NUM
easat-1021	283	4	,	,	PUNCT
easat-1021	283	5	2020	2020	NUM
easat-1021	283	6	.	.	PUNCT
easat-1021	284	1	https://doi.org/10.1108/cr-04-2019-0039	https://doi.org/10.1108/cr-04-2019-0039	NOUN
easat-1021	285	1	[	[	X
easat-1021	285	2	6	6	NUM
easat-1021	285	3	]	]	PUNCT
easat-1021	285	4	e.	e.	PROPN
easat-1021	285	5	anan	anan	PROPN
easat-1021	285	6	,	,	PUNCT
easat-1021	285	7	"	"	PUNCT
easat-1021	285	8	effect	effect	NOUN
easat-1021	285	9	of	of	ADP
easat-1021	285	10	fiscal	fiscal	ADJ
easat-1021	285	11	desentralization	desentralization	NOUN
easat-1021	285	12	and	and	CCONJ
easat-1021	285	13	region	region	NOUN
easat-1021	285	14	-	-	PUNCT
easat-1021	285	15	wide	wide	ADJ
easat-1021	285	16	corruption	corruption	NOUN
easat-1021	285	17	level	level	NOUN
easat-1021	285	18	in	in	ADP
easat-1021	285	19	indonesia	indonesia	PROPN
easat-1021	285	20	,	,	PUNCT
easat-1021	285	21	"	"	PUNCT
easat-1021	285	22	advances	advance	NOUN
easat-1021	285	23	in	in	ADP
easat-1021	285	24	social	social	ADJ
easat-1021	285	25	sience	sience	NOUN
easat-1021	285	26	,	,	PUNCT
easat-1021	285	27	education	education	NOUN
easat-1021	285	28	and	and	CCONJ
easat-1021	285	29	humanities	humanity	NOUN
easat-1021	285	30	research	research	NOUN
easat-1021	285	31	,	,	PUNCT
easat-1021	285	32	vol	vol	NOUN
easat-1021	285	33	.	.	PROPN
easat-1021	286	1	367	367	NUM
easat-1021	286	2	,	,	PUNCT
easat-1021	286	3	no	no	INTJ
easat-1021	286	4	.	.	PUNCT
easat-1021	287	1	icdesa	icdesa	NOUN
easat-1021	287	2	,	,	PUNCT
easat-1021	287	3	pp	pp	X
easat-1021	287	4	.	.	PUNCT
easat-1021	288	1	246–251	246–251	NUM
easat-1021	288	2	,	,	PUNCT
easat-1021	288	3	2019	2019	NUM
easat-1021	288	4	.	.	PUNCT
easat-1021	289	1	https://doi.org/10.2991/icdesa19.2019.50	https://doi.org/10.2991/icdesa19.2019.50	X
easat-1021	290	1	[	[	X
easat-1021	290	2	7	7	NUM
easat-1021	290	3	]	]	PUNCT
easat-1021	290	4	a.	a.	NOUN
easat-1021	290	5	paranata	paranata	PROPN
easat-1021	290	6	,	,	PUNCT
easat-1021	290	7	"	"	PUNCT
easat-1021	290	8	the	the	DET
easat-1021	290	9	miracle	miracle	NOUN
easat-1021	290	10	of	of	ADP
easat-1021	290	11	anti	anti	ADJ
easat-1021	290	12	-	-	ADJ
easat-1021	290	13	corruption	corruption	ADJ
easat-1021	290	14	efforts	effort	NOUN
easat-1021	290	15	and	and	CCONJ
easat-1021	290	16	regional	regional	ADJ
easat-1021	290	17	fiscal	fiscal	ADJ
easat-1021	290	18	independence	independence	NOUN
easat-1021	290	19	in	in	ADP
easat-1021	290	20	plugging	plug	VERB
easat-1021	290	21	budget	budget	NOUN
easat-1021	290	22	leakage	leakage	NOUN
easat-1021	290	23	:	:	PUNCT
easat-1021	290	24	evidence	evidence	NOUN
easat-1021	290	25	from	from	ADP
easat-1021	290	26	western	western	ADJ
easat-1021	290	27	and	and	CCONJ
easat-1021	290	28	eastern	eastern	ADJ
easat-1021	290	29	indonesia	indonesia	PROPN
easat-1021	290	30	,	,	PUNCT
easat-1021	290	31	"	"	PUNCT
easat-1021	290	32	heliyon	heliyon	NOUN
easat-1021	290	33	,	,	PUNCT
easat-1021	290	34	vol	vol	NOUN
easat-1021	290	35	.	.	PROPN
easat-1021	290	36	8	8	NUM
easat-1021	290	37	,	,	PUNCT
easat-1021	290	38	no	no	INTJ
easat-1021	290	39	.	.	NOUN
easat-1021	290	40	10	10	NUM
easat-1021	290	41	,	,	PUNCT
easat-1021	290	42	p.	p.	NOUN
easat-1021	290	43	e11153	e11153	PROPN
easat-1021	290	44	,	,	PUNCT
easat-1021	290	45	2022	2022	NUM
easat-1021	290	46	.	.	PUNCT
easat-1021	291	1	https://doi.org/10.1016/j.heliyon.2022.e11153	https://doi.org/10.1016/j.heliyon.2022.e11153	PROPN
easat-1021	292	1	[	[	X
easat-1021	292	2	8	8	NUM
easat-1021	292	3	]	]	X
easat-1021	292	4	y.	y.	PROPN
easat-1021	292	5	psycharis	psycharis	PROPN
easat-1021	292	6	,	,	PUNCT
easat-1021	292	7	m.	m.	NOUN
easat-1021	292	8	zoi	zoi	PROPN
easat-1021	292	9	,	,	PUNCT
easat-1021	292	10	and	and	CCONJ
easat-1021	292	11	s.	s.	PROPN
easat-1021	292	12	iliopoulou	iliopoulou	PROPN
easat-1021	292	13	,	,	PUNCT
easat-1021	292	14	"	"	PUNCT
easat-1021	292	15	decentralization	decentralization	NOUN
easat-1021	292	16	and	and	CCONJ
easat-1021	292	17	local	local	ADJ
easat-1021	292	18	government	government	NOUN
easat-1021	292	19	fiscal	fiscal	ADJ
easat-1021	292	20	autonomy	autonomy	NOUN
easat-1021	292	21	:	:	PUNCT
easat-1021	292	22	evidence	evidence	NOUN
easat-1021	292	23	from	from	ADP
easat-1021	292	24	the	the	DET
easat-1021	292	25	greek	greek	ADJ
easat-1021	292	26	municipalities	municipality	NOUN
easat-1021	292	27	,	,	PUNCT
easat-1021	292	28	"	"	PUNCT
easat-1021	292	29	environment	environment	NOUN
easat-1021	292	30	and	and	CCONJ
easat-1021	292	31	planning	plan	VERB
easat-1021	292	32	c	c	NOUN
easat-1021	292	33	:	:	PUNCT
easat-1021	292	34	government	government	NOUN
easat-1021	292	35	and	and	CCONJ
easat-1021	292	36	policy	policy	NOUN
easat-1021	292	37	,	,	PUNCT
easat-1021	292	38	vol	vol	NOUN
easat-1021	292	39	.	.	PROPN
easat-1021	293	1	34	34	NUM
easat-1021	293	2	,	,	PUNCT
easat-1021	293	3	no	no	INTJ
easat-1021	293	4	.	.	NOUN
easat-1021	293	5	2	2	NUM
easat-1021	293	6	,	,	PUNCT
easat-1021	293	7	pp	pp	ADJ
easat-1021	293	8	.	.	PUNCT
easat-1021	294	1	262	262	NUM
easat-1021	294	2	-	-	SYM
easat-1021	294	3	280	280	NUM
easat-1021	294	4	,	,	PUNCT
easat-1021	294	5	2016	2016	NUM
easat-1021	294	6	.	.	PUNCT
easat-1021	295	1	https://doi.org/10.1177/0263774x15614153	https://doi.org/10.1177/0263774x15614153	X
easat-1021	296	1	[	[	X
easat-1021	296	2	9	9	NUM
easat-1021	296	3	]	]	PUNCT
easat-1021	296	4	j.	j.	PROPN
easat-1021	296	5	e.	e.	PROPN
easat-1021	296	6	greene	greene	PROPN
easat-1021	296	7	,	,	PUNCT
easat-1021	296	8	public	public	ADJ
easat-1021	296	9	finance	finance	NOUN
easat-1021	296	10	:	:	PUNCT
easat-1021	296	11	an	an	DET
easat-1021	296	12	international	international	ADJ
easat-1021	296	13	perspective	perspective	NOUN
easat-1021	296	14	(	(	PUNCT
easat-1021	296	15	revised	revise	VERB
easat-1021	296	16	ed	ed	NOUN
easat-1021	296	17	)	)	PUNCT
easat-1021	296	18	.	.	PUNCT
easat-1021	297	1	world	world	PROPN
easat-1021	297	2	sscientific	sscientific	PROPN
easat-1021	297	3	publishing	publishing	PROPN
easat-1021	297	4	co.	co.	PROPN
easat-1021	297	5	pte	pte	PROPN
easat-1021	297	6	.	.	PUNCT
easat-1021	298	1	lt	lt	PROPN
easat-1021	298	2	,	,	PUNCT
easat-1021	298	3	usa	usa	PROPN
easat-1021	298	4	,	,	PUNCT
easat-1021	298	5	2021	2021	NUM
easat-1021	298	6	.	.	PUNCT
easat-1021	299	1	[	[	X
easat-1021	299	2	10	10	NUM
easat-1021	299	3	]	]	X
easat-1021	299	4	h.	h.	PROPN
easat-1021	299	5	s.	s.	PROPN
easat-1021	299	6	rosen	rosen	PROPN
easat-1021	299	7	and	and	CCONJ
easat-1021	299	8	t.	t.	PROPN
easat-1021	299	9	gayer	gayer	PROPN
easat-1021	299	10	,	,	PUNCT
easat-1021	299	11	public	public	ADJ
easat-1021	299	12	finance	finance	NOUN
easat-1021	299	13	(	(	PUNCT
easat-1021	299	14	tenth	tenth	ADJ
easat-1021	299	15	edit	edit	NOUN
easat-1021	299	16	)	)	PUNCT
easat-1021	299	17	.	.	PUNCT
easat-1021	300	1	mcgraw	mcgraw	PROPN
easat-1021	300	2	hill	hill	PROPN
easat-1021	300	3	education	education	PROPN
easat-1021	300	4	,	,	PUNCT
easat-1021	300	5	australia	australia	PROPN
easat-1021	300	6	,	,	PUNCT
easat-1021	300	7	2014	2014	NUM
easat-1021	300	8	.	.	PUNCT
easat-1021	301	1	[	[	X
easat-1021	301	2	11	11	NUM
easat-1021	301	3	]	]	X
easat-1021	301	4	l.	l.	PROPN
easat-1021	301	5	boetti	boetti	PROPN
easat-1021	301	6	,	,	PUNCT
easat-1021	301	7	m.	m.	NOUN
easat-1021	301	8	piacenza	piacenza	PROPN
easat-1021	301	9	,	,	PUNCT
easat-1021	301	10	and	and	CCONJ
easat-1021	301	11	g.	g.	PROPN
easat-1021	301	12	turati	turati	PROPN
easat-1021	301	13	,	,	PUNCT
easat-1021	301	14	"	"	PUNCT
easat-1021	301	15	decentralization	decentralization	NOUN
easat-1021	301	16	and	and	CCONJ
easat-1021	301	17	local	local	ADJ
easat-1021	301	18	governments	government	NOUN
easat-1021	301	19	'	'	PART
easat-1021	301	20	performance	performance	NOUN
easat-1021	301	21	:	:	PUNCT
easat-1021	301	22	how	how	SCONJ
easat-1021	301	23	does	do	AUX
easat-1021	301	24	fiscal	fiscal	ADJ
easat-1021	301	25	autonomy	autonomy	NOUN
easat-1021	301	26	affect	affect	VERB
easat-1021	301	27	spending	spend	VERB
easat-1021	301	28	efficiency	efficiency	NOUN
easat-1021	301	29	?	?	PUNCT
easat-1021	301	30	,	,	PUNCT
easat-1021	301	31	"	"	PUNCT
easat-1021	301	32	finanzarchiv	finanzarchiv	PROPN
easat-1021	301	33	/	/	SYM
easat-1021	301	34	public	public	ADJ
easat-1021	301	35	finance	finance	NOUN
easat-1021	301	36	analysis	analysis	NOUN
easat-1021	301	37	,	,	PUNCT
easat-1021	301	38	vol	vol	NOUN
easat-1021	301	39	.	.	PROPN
easat-1021	302	1	68	68	NUM
easat-1021	302	2	,	,	PUNCT
easat-1021	302	3	no	no	INTJ
easat-1021	302	4	.	.	NOUN
easat-1021	302	5	3	3	NUM
easat-1021	302	6	,	,	PUNCT
easat-1021	302	7	pp	pp	ADJ
easat-1021	302	8	.	.	PUNCT
easat-1021	303	1	269	269	NUM
easat-1021	303	2	-	-	SYM
easat-1021	303	3	302	302	NUM
easat-1021	303	4	,	,	PUNCT
easat-1021	303	5	2012	2012	NUM
easat-1021	303	6	.	.	PUNCT
easat-1021	304	1	https://doi.org/10.1628/001522112x653840	https://doi.org/10.1628/001522112x653840	NOUN
easat-1021	305	1	[	[	X
easat-1021	305	2	12	12	NUM
easat-1021	305	3	]	]	PUNCT
easat-1021	305	4	t.	t.	PROPN
easat-1021	305	5	darmi	darmi	PROPN
easat-1021	305	6	,	,	PUNCT
easat-1021	305	7	"	"	PUNCT
easat-1021	305	8	locally	locally	ADV
easat-1021	305	9	-	-	PUNCT
easat-1021	305	10	generated	generate	VERB
easat-1021	305	11	revenue	revenue	NOUN
easat-1021	305	12	as	as	ADP
easat-1021	305	13	a	a	DET
easat-1021	305	14	capacity	capacity	NOUN
easat-1021	305	15	parameters	parameter	NOUN
easat-1021	305	16	of	of	ADP
easat-1021	305	17	new	new	ADJ
easat-1021	305	18	regional	regional	ADJ
easat-1021	305	19	autonomy	autonomy	NOUN
easat-1021	305	20	management	management	NOUN
easat-1021	305	21	.	.	PUNCT
easat-1021	305	22	,	,	PUNCT
easat-1021	305	23	"	"	PUNCT
easat-1021	305	24	journal	journal	NOUN
easat-1021	305	25	of	of	ADP
easat-1021	305	26	public	public	ADJ
easat-1021	305	27	policy	policy	NOUN
easat-1021	305	28	and	and	CCONJ
easat-1021	305	29	administration	administration	NOUN
easat-1021	305	30	,	,	PUNCT
easat-1021	305	31	vol	vol	NOUN
easat-1021	305	32	.	.	PROPN
easat-1021	305	33	22	22	NUM
easat-1021	305	34	,	,	PUNCT
easat-1021	305	35	no	no	INTJ
easat-1021	305	36	.	.	NOUN
easat-1021	305	37	1	1	NUM
easat-1021	305	38	,	,	PUNCT
easat-1021	305	39	pp	pp	ADJ
easat-1021	305	40	.	.	PUNCT
easat-1021	306	1	1	1	NUM
easat-1021	306	2	-	-	SYM
easat-1021	306	3	13	13	NUM
easat-1021	306	4	,	,	PUNCT
easat-1021	306	5	2018	2018	NUM
easat-1021	306	6	.	.	PUNCT
easat-1021	307	1	https://doi.org/10.22146/jkap.24870	https://doi.org/10.22146/jkap.24870	NOUN
easat-1021	307	2	[	[	X
easat-1021	307	3	13	13	NUM
easat-1021	307	4	]	]	PUNCT
easat-1021	307	5	musviyanti	musviyanti	PROPN
easat-1021	307	6	,	,	PUNCT
easat-1021	307	7	f.	f.	PROPN
easat-1021	307	8	khairin	khairin	PROPN
easat-1021	307	9	,	,	PUNCT
easat-1021	307	10	h.	h.	PROPN
easat-1021	307	11	bone	bone	PROPN
easat-1021	307	12	,	,	PUNCT
easat-1021	307	13	m.	m.	NOUN
easat-1021	307	14	syakura	syakura	NOUN
easat-1021	307	15	,	,	PUNCT
easat-1021	307	16	and	and	CCONJ
easat-1021	307	17	r.	r.	PROPN
easat-1021	307	18	yudaruddin	yudaruddin	PROPN
easat-1021	307	19	,	,	PUNCT
easat-1021	307	20	"	"	PUNCT
easat-1021	307	21	structure	structure	NOUN
easat-1021	307	22	of	of	ADP
easat-1021	307	23	local	local	ADJ
easat-1021	307	24	government	government	NOUN
easat-1021	307	25	budgets	budget	NOUN
easat-1021	307	26	and	and	CCONJ
easat-1021	307	27	local	local	ADJ
easat-1021	307	28	fiscal	fiscal	ADJ
easat-1021	307	29	autonomy	autonomy	NOUN
easat-1021	307	30	:	:	PUNCT
easat-1021	307	31	evidence	evidence	NOUN
easat-1021	307	32	from	from	ADP
easat-1021	307	33	indonesia	indonesia	PROPN
easat-1021	307	34	,	,	PUNCT
easat-1021	307	35	"	"	PUNCT
easat-1021	307	36	public	public	ADJ
easat-1021	307	37	and	and	CCONJ
easat-1021	307	38	municipal	municipal	ADJ
easat-1021	307	39	finance	finance	NOUN
easat-1021	307	40	,	,	PUNCT
easat-1021	307	41	vol	vol	NOUN
easat-1021	307	42	.	.	PROPN
easat-1021	307	43	11	11	NUM
easat-1021	307	44	,	,	PUNCT
easat-1021	307	45	no	no	INTJ
easat-1021	307	46	.	.	NOUN
easat-1021	307	47	1	1	NUM
easat-1021	307	48	,	,	PUNCT
easat-1021	307	49	pp	pp	ADJ
easat-1021	307	50	.	.	PUNCT
easat-1021	308	1	79–89	79–89	NUM
easat-1021	308	2	,	,	PUNCT
easat-1021	308	3	2022	2022	NUM
easat-1021	308	4	.	.	PUNCT
easat-1021	308	5	https://doi.org/10.21511/pmf.11(1).2022.07	https://doi.org/10.21511/pmf.11(1).2022.07	PUNCT
easat-1021	309	1	[	[	X
easat-1021	309	2	14	14	NUM
easat-1021	309	3	]	]	X
easat-1021	309	4	r.	r.	PROPN
easat-1021	309	5	a.	a.	PROPN
easat-1021	309	6	musgrave	musgrave	PROPN
easat-1021	309	7	and	and	CCONJ
easat-1021	309	8	p.	p.	PROPN
easat-1021	309	9	b.	b.	PROPN
easat-1021	309	10	musgrave	musgrave	PROPN
easat-1021	309	11	,	,	PUNCT
easat-1021	309	12	public	public	ADJ
easat-1021	309	13	finance	finance	NOUN
easat-1021	309	14	in	in	ADP
easat-1021	309	15	theory	theory	NOUN
easat-1021	309	16	and	and	CCONJ
easat-1021	309	17	practice	practice	NOUN
easat-1021	309	18	,	,	PUNCT
easat-1021	309	19	5th	5th	ADJ
easat-1021	309	20	ed	ed	NOUN
easat-1021	309	21	.	.	PUNCT
easat-1021	310	1	in	in	ADP
easat-1021	310	2	mcgraw	mcgraw	PROPN
easat-1021	310	3	-	-	PUNCT
easat-1021	310	4	hill	hill	NOUN
easat-1021	310	5	international	international	PROPN
easat-1021	310	6	.	.	PUNCT
easat-1021	311	1	https://doi.org/10.1515/1553-3832.1898	https://doi.org/10.1515/1553-3832.1898	PROPN
easat-1021	311	2	,	,	PUNCT
easat-1021	311	3	1989	1989	NUM
easat-1021	311	4	.	.	PUNCT
easat-1021	312	1	[	[	X
easat-1021	312	2	15	15	NUM
easat-1021	312	3	]	]	X
easat-1021	312	4	w.	w.	PROPN
easat-1021	312	5	e.	e.	PROPN
easat-1021	312	6	oates	oates	PROPN
easat-1021	312	7	,	,	PUNCT
easat-1021	312	8	"	"	PUNCT
easat-1021	312	9	on	on	ADP
easat-1021	312	10	the	the	DET
easat-1021	312	11	theory	theory	NOUN
easat-1021	312	12	and	and	CCONJ
easat-1021	312	13	practice	practice	NOUN
easat-1021	312	14	of	of	ADP
easat-1021	312	15	fiscal	fiscal	ADJ
easat-1021	312	16	decentralization	decentralization	NOUN
easat-1021	312	17	,	,	PUNCT
easat-1021	312	18	"	"	PUNCT
easat-1021	312	19	in	in	ADP
easat-1021	312	20	ifir	ifir	NOUN
easat-1021	312	21	working	working	PROPN
easat-1021	312	22	paper	paper	NOUN
easat-1021	312	23	series	series	NOUN
easat-1021	312	24	,	,	PUNCT
easat-1021	312	25	no	no	INTJ
easat-1021	312	26	.	.	NOUN
easat-1021	312	27	637	637	NUM
easat-1021	312	28	,	,	PUNCT
easat-1021	312	29	vol	vol	NOUN
easat-1021	312	30	.	.	PUNCT
easat-1021	313	1	05	05	NUM
easat-1021	314	1	2006	2006	NUM
easat-1021	314	2	.	.	PUNCT
easat-1021	315	1	[	[	X
easat-1021	315	2	16	16	NUM
easat-1021	315	3	]	]	X
easat-1021	315	4	f.	f.	PROPN
easat-1021	315	5	fitrani	fitrani	PROPN
easat-1021	315	6	,	,	PUNCT
easat-1021	315	7	b.	b.	PROPN
easat-1021	315	8	hofman	hofman	PROPN
easat-1021	315	9	,	,	PUNCT
easat-1021	315	10	and	and	CCONJ
easat-1021	315	11	k.	k.	PROPN
easat-1021	315	12	kaiser	kaiser	PROPN
easat-1021	315	13	,	,	PUNCT
easat-1021	315	14	"	"	PUNCT
easat-1021	315	15	unity	unity	NOUN
easat-1021	315	16	in	in	ADP
easat-1021	315	17	diversity	diversity	NOUN
easat-1021	315	18	?	?	PUNCT
easat-1021	316	1	the	the	DET
easat-1021	316	2	creation	creation	NOUN
easat-1021	316	3	of	of	ADP
easat-1021	316	4	new	new	ADJ
easat-1021	316	5	local	local	ADJ
easat-1021	316	6	governments	government	NOUN
easat-1021	316	7	in	in	ADP
easat-1021	316	8	a	a	DET
easat-1021	316	9	decentralising	decentralising	NOUN
easat-1021	316	10	indonesia	indonesia	NOUN
easat-1021	316	11	,	,	PUNCT
easat-1021	316	12	"	"	PUNCT
easat-1021	316	13	bulletin	bulletin	NOUN
easat-1021	316	14	of	of	ADP
easat-1021	316	15	indonesian	indonesian	ADJ
easat-1021	316	16	economic	economic	ADJ
easat-1021	316	17	studies	study	NOUN
easat-1021	316	18	,	,	PUNCT
easat-1021	316	19	vol	vol	NOUN
easat-1021	316	20	.	.	PROPN
easat-1021	316	21	41	41	NUM
easat-1021	316	22	,	,	PUNCT
easat-1021	316	23	no	no	INTJ
easat-1021	316	24	.	.	NOUN
easat-1021	316	25	1	1	NUM
easat-1021	316	26	,	,	PUNCT
easat-1021	316	27	pp	pp	ADJ
easat-1021	316	28	.	.	PUNCT
easat-1021	317	1	57	57	NUM
easat-1021	317	2	-	-	SYM
easat-1021	317	3	79	79	NUM
easat-1021	317	4	,	,	PUNCT
easat-1021	317	5	2005	2005	NUM
easat-1021	317	6	.	.	PUNCT
easat-1021	318	1	https://doi.org/10.1080/00074910500072690	https://doi.org/10.1080/00074910500072690	X
easat-1021	319	1	[	[	X
easat-1021	319	2	17	17	NUM
easat-1021	319	3	]	]	X
easat-1021	319	4	osce	osce	PROPN
easat-1021	319	5	,	,	PUNCT
easat-1021	319	6	"	"	PUNCT
easat-1021	319	7	decentralization	decentralization	NOUN
easat-1021	319	8	assessment	assessment	NOUN
easat-1021	319	9	report	report	NOUN
easat-1021	319	10	2006	2006	NUM
easat-1021	319	11	-	-	SYM
easat-1021	319	12	2011	2011	NUM
easat-1021	319	13	,	,	PUNCT
easat-1021	319	14	"	"	PUNCT
easat-1021	319	15	2011	2011	NUM
easat-1021	319	16	,	,	PUNCT
easat-1021	319	17	https://www.osce.org/files/f/documents/d/e/87514.pdf	https://www.osce.org/files/f/documents/d/e/87514.pdf	PROPN
easat-1021	319	18	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1021	319	19	https://thesis.eur.nl/pub/37310/haprilia_ma_2015_16_gppe.pdf	https://thesis.eur.nl/pub/37310/haprilia_ma_2015_16_gppe.pdf	PROPN
easat-1021	319	20	https://doi.org/10.1080/13597566.2014.971771	https://doi.org/10.1080/13597566.2014.971771	PROPN
easat-1021	319	21	https://doi.org/10.1108/cr-04-2019-0039	https://doi.org/10.1108/cr-04-2019-0039	NOUN
easat-1021	320	1	https://doi.org/10.2991/icdesa-19.2019.50	https://doi.org/10.2991/icdesa-19.2019.50	PROPN
easat-1021	320	2	https://doi.org/10.2991/icdesa-19.2019.50	https://doi.org/10.2991/icdesa-19.2019.50	PROPN
easat-1021	320	3	https://doi.org/10.1016/j.heliyon.2022.e11153	https://doi.org/10.1016/j.heliyon.2022.e11153	VERB
easat-1021	320	4	https://doi.org/10.1177/0263774x15614153	https://doi.org/10.1177/0263774x15614153	X
easat-1021	320	5	https://doi.org/10.1628/001522112x653840	https://doi.org/10.1628/001522112x653840	NOUN
easat-1021	320	6	https://doi.org/10.22146/jkap.24870	https://doi.org/10.22146/jkap.24870	PROPN
easat-1021	320	7	https://doi.org/10.21511/pmf.11(1).2022.07	https://doi.org/10.21511/pmf.11(1).2022.07	ADP
easat-1021	320	8	https://doi.org/10.1515/1553-3832.1898	https://doi.org/10.1515/1553-3832.1898	PROPN
easat-1021	320	9	https://doi.org/10.1080/00074910500072690	https://doi.org/10.1080/00074910500072690	VERB
easat-1021	320	10	356	356	NUM
easat-1021	320	11	edelweiss	edelweiss	PROPN
easat-1021	320	12	applied	apply	VERB
easat-1021	320	13	science	science	NOUN
easat-1021	320	14	and	and	CCONJ
easat-1021	320	15	technology	technology	NOUN
easat-1021	320	16	issn	issn	PROPN
easat-1021	320	17	:	:	PUNCT
easat-1021	320	18	2576	2576	NUM
easat-1021	320	19	-	-	SYM
easat-1021	320	20	8484	8484	NUM
easat-1021	320	21	vol	vol	NOUN
easat-1021	320	22	.	.	PROPN
easat-1021	321	1	8	8	NUM
easat-1021	321	2	,	,	PUNCT
easat-1021	321	3	no	no	INTJ
easat-1021	321	4	.	.	NOUN
easat-1021	322	1	4	4	NUM
easat-1021	322	2	:	:	SYM
easat-1021	322	3	345	345	NUM
easat-1021	322	4	-	-	SYM
easat-1021	322	5	357	357	NUM
easat-1021	322	6	,	,	PUNCT
easat-1021	322	7	2024	2024	NUM
easat-1021	322	8	doi	doi	NOUN
easat-1021	322	9	:	:	PUNCT
easat-1021	322	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	322	11	©	©	ADP
easat-1021	322	12	2024	2024	NUM
easat-1021	322	13	by	by	ADP
easat-1021	322	14	the	the	DET
easat-1021	322	15	authors	author	NOUN
easat-1021	322	16	;	;	PUNCT
easat-1021	322	17	licensee	licensee	PROPN
easat-1021	322	18	learning	learning	NOUN
easat-1021	322	19	gate	gate	NOUN
easat-1021	323	1	[	[	X
easat-1021	323	2	18	18	NUM
easat-1021	323	3	]	]	X
easat-1021	323	4	w.	w.	PROPN
easat-1021	323	5	agyemang	agyemang	PROPN
easat-1021	323	6	-	-	PUNCT
easat-1021	323	7	duah	duah	PROPN
easat-1021	323	8	et	et	PROPN
easat-1021	323	9	al	al	PROPN
easat-1021	323	10	.	.	PROPN
easat-1021	323	11	,	,	PUNCT
easat-1021	323	12	"	"	PUNCT
easat-1021	323	13	reducing	reduce	VERB
easat-1021	323	14	poverty	poverty	NOUN
easat-1021	323	15	through	through	ADP
easat-1021	323	16	fiscal	fiscal	ADJ
easat-1021	323	17	decentralization	decentralization	NOUN
easat-1021	323	18	in	in	ADP
easat-1021	323	19	ghana	ghana	PROPN
easat-1021	323	20	and	and	CCONJ
easat-1021	323	21	beyond	beyond	ADP
easat-1021	323	22	:	:	PUNCT
easat-1021	323	23	a	a	DET
easat-1021	323	24	review	review	NOUN
easat-1021	323	25	,	,	PUNCT
easat-1021	323	26	"	"	PUNCT
easat-1021	323	27	cogent	cogent	NOUN
easat-1021	323	28	economics	economic	NOUN
easat-1021	323	29	&	&	CCONJ
easat-1021	323	30	finance	finance	PROPN
easat-1021	323	31	,	,	PUNCT
easat-1021	323	32	vol	vol	NOUN
easat-1021	323	33	.	.	PROPN
easat-1021	323	34	6	6	NUM
easat-1021	323	35	,	,	PUNCT
easat-1021	323	36	no	no	INTJ
easat-1021	323	37	.	.	NOUN
easat-1021	323	38	1	1	NUM
easat-1021	323	39	,	,	PUNCT
easat-1021	323	40	p.	p.	NOUN
easat-1021	323	41	1476035	1476035	NUM
easat-1021	323	42	,	,	PUNCT
easat-1021	323	43	2018	2018	NUM
easat-1021	323	44	.	.	PUNCT
easat-1021	324	1	[	[	X
easat-1021	324	2	19	19	NUM
easat-1021	324	3	]	]	PUNCT
easat-1021	324	4	k.	k.	PROPN
easat-1021	324	5	s.	s.	PROPN
easat-1021	324	6	fridy	fridy	PROPN
easat-1021	324	7	,	,	PUNCT
easat-1021	324	8	m.	m.	PROPN
easat-1021	324	9	r.	r.	PROPN
easat-1021	324	10	anderson	anderson	PROPN
easat-1021	324	11	,	,	PUNCT
easat-1021	324	12	and	and	CCONJ
easat-1021	324	13	i.	i.	PROPN
easat-1021	324	14	k.	k.	PROPN
easat-1021	324	15	yen	yen	PROPN
easat-1021	324	16	,	,	PUNCT
easat-1021	324	17	"	"	PUNCT
easat-1021	324	18	personal	personal	ADJ
easat-1021	324	19	,	,	PUNCT
easat-1021	324	20	public	public	ADJ
easat-1021	324	21	and	and	CCONJ
easat-1021	324	22	political	political	ADJ
easat-1021	324	23	impacts	impact	NOUN
easat-1021	324	24	of	of	ADP
easat-1021	324	25	a	a	DET
easat-1021	324	26	new	new	ADJ
easat-1021	324	27	district	district	NOUN
easat-1021	324	28	:	:	PUNCT
easat-1021	324	29	survey	survey	NOUN
easat-1021	324	30	data	datum	NOUN
easat-1021	324	31	from	from	ADP
easat-1021	324	32	before	before	ADV
easat-1021	324	33	and	and	CCONJ
easat-1021	324	34	after	after	ADP
easat-1021	324	35	the	the	DET
easat-1021	324	36	creation	creation	NOUN
easat-1021	324	37	of	of	ADP
easat-1021	324	38	ghana	ghana	PROPN
easat-1021	324	39	’s	’s	PART
easat-1021	324	40	nabdam	nabdam	PROPN
easat-1021	324	41	district	district	NOUN
easat-1021	324	42	,	,	PUNCT
easat-1021	324	43	"	"	PUNCT
easat-1021	324	44	journal	journal	NOUN
easat-1021	324	45	of	of	ADP
easat-1021	324	46	asian	asian	ADJ
easat-1021	324	47	and	and	CCONJ
easat-1021	324	48	african	african	ADJ
easat-1021	324	49	studies	study	NOUN
easat-1021	324	50	,	,	PUNCT
easat-1021	324	51	vol	vol	NOUN
easat-1021	324	52	.	.	PROPN
easat-1021	324	53	56	56	NUM
easat-1021	324	54	,	,	PUNCT
easat-1021	324	55	no	no	INTJ
easat-1021	324	56	.	.	NOUN
easat-1021	324	57	3	3	NUM
easat-1021	324	58	,	,	PUNCT
easat-1021	324	59	pp	pp	ADJ
easat-1021	324	60	.	.	PUNCT
easat-1021	325	1	495510	495510	NUM
easat-1021	325	2	,	,	PUNCT
easat-1021	325	3	2021	2021	NUM
easat-1021	325	4	.	.	PUNCT
easat-1021	326	1	https://doi.org/10.1177/0021909620930051	https://doi.org/10.1177/0021909620930051	PUNCT
easat-1021	327	1	[	[	X
easat-1021	327	2	20	20	NUM
easat-1021	327	3	]	]	PUNCT
easat-1021	327	4	r.	r.	NOUN
easat-1021	327	5	prud’homme	prud’homme	PROPN
easat-1021	327	6	,	,	PUNCT
easat-1021	327	7	"	"	PUNCT
easat-1021	327	8	on	on	ADP
easat-1021	327	9	the	the	DET
easat-1021	327	10	danger	danger	NOUN
easat-1021	327	11	of	of	ADP
easat-1021	327	12	decentralization	decentralization	NOUN
easat-1021	327	13	,	,	PUNCT
easat-1021	327	14	"	"	PUNCT
easat-1021	327	15	washington	washington	PROPN
easat-1021	327	16	d.c	d.c	PROPN
easat-1021	327	17	.	.	PROPN
easat-1021	327	18	,	,	PUNCT
easat-1021	327	19	the	the	DET
easat-1021	327	20	world	world	PROPN
easat-1021	327	21	bank	bank	PROPN
easat-1021	327	22	,	,	PUNCT
easat-1021	327	23	policy	policy	NOUN
easat-1021	327	24	research	research	NOUN
easat-1021	327	25	working	working	NOUN
easat-1021	327	26	paper	paper	NOUN
easat-1021	327	27	,	,	PUNCT
easat-1021	327	28	1252	1252	NUM
easat-1021	327	29	,	,	PUNCT
easat-1021	327	30	1995	1995	NUM
easat-1021	327	31	.	.	PUNCT
easat-1021	328	1	[	[	X
easat-1021	328	2	21	21	NUM
easat-1021	328	3	]	]	PUNCT
easat-1021	328	4	t.	t.	PROPN
easat-1021	328	5	g.	g.	PROPN
easat-1021	328	6	falleti	falleti	PROPN
easat-1021	328	7	,	,	PUNCT
easat-1021	328	8	"	"	PUNCT
easat-1021	328	9	a	a	DET
easat-1021	328	10	sequential	sequential	ADJ
easat-1021	328	11	theory	theory	NOUN
easat-1021	328	12	of	of	ADP
easat-1021	328	13	decentralization	decentralization	NOUN
easat-1021	328	14	:	:	PUNCT
easat-1021	328	15	latin	latin	ADJ
easat-1021	328	16	american	american	ADJ
easat-1021	328	17	cases	case	NOUN
easat-1021	328	18	in	in	ADP
easat-1021	328	19	comparative	comparative	ADJ
easat-1021	328	20	perspective	perspective	NOUN
easat-1021	328	21	,	,	PUNCT
easat-1021	328	22	"	"	PUNCT
easat-1021	328	23	american	american	ADJ
easat-1021	328	24	political	political	ADJ
easat-1021	328	25	science	science	NOUN
easat-1021	328	26	review	review	NOUN
easat-1021	328	27	,	,	PUNCT
easat-1021	328	28	vol	vol	NOUN
easat-1021	328	29	.	.	PROPN
easat-1021	328	30	99	99	NUM
easat-1021	328	31	,	,	PUNCT
easat-1021	328	32	no	no	INTJ
easat-1021	328	33	.	.	NOUN
easat-1021	328	34	3	3	NUM
easat-1021	328	35	,	,	PUNCT
easat-1021	328	36	pp	pp	ADJ
easat-1021	328	37	.	.	PUNCT
easat-1021	329	1	327	327	NUM
easat-1021	329	2	-	-	SYM
easat-1021	329	3	346	346	NUM
easat-1021	329	4	,	,	PUNCT
easat-1021	329	5	2005	2005	NUM
easat-1021	329	6	.	.	PUNCT
easat-1021	330	1	https://doi.org/10.1017/s0003055405051695	https://doi.org/10.1017/s0003055405051695	NUM
easat-1021	330	2	[	[	SYM
easat-1021	330	3	22	22	NUM
easat-1021	330	4	]	]	PUNCT
easat-1021	330	5	i.	i.	PROPN
easat-1021	330	6	m.	m.	PROPN
easat-1021	330	7	b.	b.	PROPN
easat-1021	330	8	sarjana	sarjana	PROPN
easat-1021	330	9	,	,	PUNCT
easat-1021	330	10	"	"	PUNCT
easat-1021	330	11	questioning	question	VERB
easat-1021	330	12	the	the	DET
easat-1021	330	13	decentralization	decentralization	NOUN
easat-1021	330	14	system	system	NOUN
easat-1021	330	15	in	in	ADP
easat-1021	330	16	managing	manage	VERB
easat-1021	330	17	public	public	ADJ
easat-1021	330	18	sector	sector	NOUN
easat-1021	330	19	integrity	integrity	NOUN
easat-1021	330	20	in	in	ADP
easat-1021	330	21	indonesia	indonesia	PROPN
easat-1021	330	22	,	,	PUNCT
easat-1021	330	23	"	"	PUNCT
easat-1021	330	24	advances	advance	NOUN
easat-1021	330	25	in	in	ADP
easat-1021	330	26	social	social	ADJ
easat-1021	330	27	sience	sience	NOUN
easat-1021	330	28	,	,	PUNCT
easat-1021	330	29	education	education	NOUN
easat-1021	330	30	and	and	CCONJ
easat-1021	330	31	humanities	humanity	NOUN
easat-1021	330	32	research	research	NOUN
easat-1021	330	33	,	,	PUNCT
easat-1021	330	34	vol	vol	NOUN
easat-1021	330	35	.	.	PROPN
easat-1021	330	36	265	265	NUM
easat-1021	330	37	,	,	PUNCT
easat-1021	330	38	pp	pp	ADV
easat-1021	330	39	.	.	PUNCT
easat-1021	331	1	80–86	80–86	NUM
easat-1021	331	2	,	,	PUNCT
easat-1021	331	3	2019	2019	NUM
easat-1021	331	4	.	.	PUNCT
easat-1021	332	1	https://doi.org/10.2991/eropa18.2019.10	https://doi.org/10.2991/eropa18.2019.10	X
easat-1021	333	1	[	[	X
easat-1021	333	2	23	23	NUM
easat-1021	333	3	]	]	PUNCT
easat-1021	333	4	j.	j.	PROPN
easat-1021	333	5	shon	shon	PROPN
easat-1021	333	6	and	and	CCONJ
easat-1021	333	7	y.	y.	PROPN
easat-1021	333	8	k.	k.	PROPN
easat-1021	333	9	cho	cho	PROPN
easat-1021	333	10	,	,	PUNCT
easat-1021	333	11	"	"	PUNCT
easat-1021	333	12	fiscal	fiscal	ADJ
easat-1021	333	13	decentralization	decentralization	NOUN
easat-1021	333	14	and	and	CCONJ
easat-1021	333	15	government	government	NOUN
easat-1021	333	16	corruption	corruption	NOUN
easat-1021	333	17	:	:	PUNCT
easat-1021	333	18	evidence	evidence	NOUN
easat-1021	333	19	from	from	ADP
easat-1021	333	20	us	we	PRON
easat-1021	333	21	states	state	NOUN
easat-1021	333	22	,	,	PUNCT
easat-1021	333	23	"	"	PUNCT
easat-1021	333	24	public	public	ADJ
easat-1021	333	25	integrity	integrity	NOUN
easat-1021	333	26	,	,	PUNCT
easat-1021	333	27	vol	vol	NOUN
easat-1021	333	28	.	.	PROPN
easat-1021	334	1	22	22	NUM
easat-1021	334	2	,	,	PUNCT
easat-1021	334	3	no	no	INTJ
easat-1021	334	4	.	.	NOUN
easat-1021	334	5	2	2	NUM
easat-1021	334	6	,	,	PUNCT
easat-1021	334	7	pp	pp	ADJ
easat-1021	334	8	.	.	PUNCT
easat-1021	335	1	187	187	NUM
easat-1021	335	2	-	-	SYM
easat-1021	335	3	204	204	NUM
easat-1021	335	4	,	,	PUNCT
easat-1021	335	5	2020	2020	NUM
easat-1021	335	6	.	.	PUNCT
easat-1021	335	7	https://doi.org/10.1080/10999922.2019.1566427	https://doi.org/10.1080/10999922.2019.1566427	PUNCT
easat-1021	336	1	[	[	X
easat-1021	336	2	24	24	NUM
easat-1021	336	3	]	]	X
easat-1021	336	4	g.	g.	PROPN
easat-1021	336	5	grossman	grossman	PROPN
easat-1021	336	6	and	and	CCONJ
easat-1021	336	7	j.	j.	PROPN
easat-1021	336	8	i.	i.	PROPN
easat-1021	336	9	lewis	lewis	PROPN
easat-1021	336	10	,	,	PUNCT
easat-1021	336	11	"	"	PUNCT
easat-1021	336	12	administrative	administrative	ADJ
easat-1021	336	13	unit	unit	NOUN
easat-1021	336	14	proliferation	proliferation	NOUN
easat-1021	336	15	,	,	PUNCT
easat-1021	336	16	"	"	PUNCT
easat-1021	336	17	american	american	ADJ
easat-1021	336	18	political	political	ADJ
easat-1021	336	19	science	science	NOUN
easat-1021	336	20	review	review	NOUN
easat-1021	336	21	,	,	PUNCT
easat-1021	336	22	vol	vol	NOUN
easat-1021	336	23	.	.	PROPN
easat-1021	336	24	108	108	NUM
easat-1021	336	25	,	,	PUNCT
easat-1021	336	26	no	no	INTJ
easat-1021	336	27	.	.	NOUN
easat-1021	336	28	1	1	NUM
easat-1021	336	29	,	,	PUNCT
easat-1021	336	30	pp	pp	ADJ
easat-1021	336	31	.	.	PUNCT
easat-1021	336	32	196	196	NUM
easat-1021	336	33	-	-	SYM
easat-1021	336	34	217	217	NUM
easat-1021	336	35	,	,	PUNCT
easat-1021	336	36	2014	2014	NUM
easat-1021	336	37	.	.	PUNCT
easat-1021	337	1	https://doi.org/10.1017/s0003055413000567	https://doi.org/10.1017/s0003055413000567	NUM
easat-1021	338	1	[	[	X
easat-1021	338	2	25	25	NUM
easat-1021	338	3	]	]	PUNCT
easat-1021	338	4	t.	t.	PROPN
easat-1021	338	5	miyazaki	miyazaki	PROPN
easat-1021	338	6	,	,	PUNCT
easat-1021	338	7	"	"	PUNCT
easat-1021	338	8	intergovernmental	intergovernmental	ADJ
easat-1021	338	9	fiscal	fiscal	ADJ
easat-1021	338	10	transfers	transfer	NOUN
easat-1021	338	11	and	and	CCONJ
easat-1021	338	12	tax	tax	NOUN
easat-1021	338	13	efforts	effort	NOUN
easat-1021	338	14	:	:	PUNCT
easat-1021	338	15	regression	regression	NOUN
easat-1021	338	16	-	-	PUNCT
easat-1021	338	17	discontinuity	discontinuity	NOUN
easat-1021	338	18	analysis	analysis	NOUN
easat-1021	338	19	for	for	ADP
easat-1021	338	20	japanese	japanese	ADJ
easat-1021	338	21	local	local	ADJ
easat-1021	338	22	governments	government	NOUN
easat-1021	338	23	,	,	PUNCT
easat-1021	338	24	"	"	PUNCT
easat-1021	338	25	regional	regional	ADJ
easat-1021	338	26	science	science	NOUN
easat-1021	338	27	and	and	CCONJ
easat-1021	338	28	urban	urban	ADJ
easat-1021	338	29	economics	economic	NOUN
easat-1021	338	30	,	,	PUNCT
easat-1021	338	31	vol	vol	NOUN
easat-1021	338	32	.	.	PROPN
easat-1021	338	33	84	84	NUM
easat-1021	338	34	,	,	PUNCT
easat-1021	338	35	p.	p.	NOUN
easat-1021	338	36	103554	103554	NUM
easat-1021	338	37	,	,	PUNCT
easat-1021	338	38	2020	2020	NUM
easat-1021	338	39	.	.	PUNCT
easat-1021	339	1	https://doi.org/10.1016/j.regsciurbeco.2020.103554	https://doi.org/10.1016/j.regsciurbeco.2020.103554	PROPN
easat-1021	339	2	[	[	X
easat-1021	339	3	26	26	NUM
easat-1021	339	4	]	]	PUNCT
easat-1021	339	5	g.	g.	PROPN
easat-1021	339	6	zhang	zhang	PROPN
easat-1021	339	7	,	,	PUNCT
easat-1021	339	8	"	"	PUNCT
easat-1021	339	9	the	the	DET
easat-1021	339	10	impacts	impact	NOUN
easat-1021	339	11	of	of	ADP
easat-1021	339	12	intergovernmental	intergovernmental	ADJ
easat-1021	339	13	transfers	transfer	NOUN
easat-1021	339	14	on	on	ADP
easat-1021	339	15	local	local	ADJ
easat-1021	339	16	governments	government	NOUN
easat-1021	339	17	’	'	PUNCT
easat-1021	339	18	fiscal	fiscal	ADJ
easat-1021	339	19	behavior	behavior	NOUN
easat-1021	339	20	in	in	ADP
easat-1021	339	21	china	china	PROPN
easat-1021	339	22	:	:	PUNCT
easat-1021	339	23	a	a	DET
easat-1021	339	24	crosscounty	crosscounty	NOUN
easat-1021	339	25	analysis	analysis	NOUN
easat-1021	339	26	,	,	PUNCT
easat-1021	339	27	"	"	PUNCT
easat-1021	339	28	australian	australian	ADJ
easat-1021	339	29	journal	journal	NOUN
easat-1021	339	30	of	of	ADP
easat-1021	339	31	public	public	ADJ
easat-1021	339	32	administration	administration	NOUN
easat-1021	339	33	,	,	PUNCT
easat-1021	339	34	vol	vol	NOUN
easat-1021	339	35	.	.	PROPN
easat-1021	339	36	72	72	NUM
easat-1021	339	37	,	,	PUNCT
easat-1021	339	38	no	no	INTJ
easat-1021	339	39	.	.	NOUN
easat-1021	339	40	3	3	NUM
easat-1021	339	41	,	,	PUNCT
easat-1021	339	42	pp	pp	ADJ
easat-1021	339	43	.	.	PUNCT
easat-1021	340	1	264–277	264–277	NUM
easat-1021	340	2	,	,	PUNCT
easat-1021	340	3	2013	2013	NUM
easat-1021	340	4	.	.	PUNCT
easat-1021	341	1	https://doi.org/10.1111/1467-8500.12027	https://doi.org/10.1111/1467-8500.12027	PROPN
easat-1021	342	1	[	[	X
easat-1021	342	2	27	27	NUM
easat-1021	342	3	]	]	X
easat-1021	342	4	w.	w.	PROPN
easat-1021	342	5	xing	xing	PROPN
easat-1021	342	6	and	and	CCONJ
easat-1021	342	7	q.	q.	PROPN
easat-1021	342	8	zhang	zhang	PROPN
easat-1021	342	9	,	,	PUNCT
easat-1021	342	10	"	"	PUNCT
easat-1021	342	11	the	the	DET
easat-1021	342	12	effects	effect	NOUN
easat-1021	342	13	of	of	ADP
easat-1021	342	14	vertical	vertical	ADJ
easat-1021	342	15	and	and	CCONJ
easat-1021	342	16	horizontal	horizontal	ADJ
easat-1021	342	17	incentives	incentive	NOUN
easat-1021	342	18	on	on	ADP
easat-1021	342	19	local	local	ADJ
easat-1021	342	20	tax	tax	NOUN
easat-1021	342	21	efforts	effort	NOUN
easat-1021	342	22	:	:	PUNCT
easat-1021	342	23	evidence	evidence	NOUN
easat-1021	342	24	from	from	ADP
easat-1021	342	25	china	china	PROPN
easat-1021	342	26	,	,	PUNCT
easat-1021	342	27	"	"	PUNCT
easat-1021	342	28	applied	apply	VERB
easat-1021	342	29	economics	economic	NOUN
easat-1021	342	30	,	,	PUNCT
easat-1021	342	31	vol	vol	NOUN
easat-1021	342	32	.	.	PROPN
easat-1021	343	1	50	50	NUM
easat-1021	343	2	,	,	PUNCT
easat-1021	343	3	no	no	INTJ
easat-1021	343	4	.	.	NOUN
easat-1021	343	5	11	11	NUM
easat-1021	343	6	,	,	PUNCT
easat-1021	343	7	pp	pp	ADJ
easat-1021	343	8	.	.	PUNCT
easat-1021	343	9	1222	1222	NUM
easat-1021	343	10	-	-	SYM
easat-1021	343	11	1237	1237	NUM
easat-1021	343	12	,	,	PUNCT
easat-1021	343	13	2018	2018	NUM
easat-1021	343	14	.	.	PUNCT
easat-1021	344	1	https://doi.org/10.1080/00036846.2017.1355546	https://doi.org/10.1080/00036846.2017.1355546	VERB
easat-1021	345	1	[	[	X
easat-1021	345	2	28	28	NUM
easat-1021	345	3	]	]	X
easat-1021	345	4	j.	j.	PROPN
easat-1021	345	5	thornton	thornton	PROPN
easat-1021	345	6	,	,	PUNCT
easat-1021	345	7	"	"	PUNCT
easat-1021	345	8	does	do	AUX
easat-1021	345	9	foreign	foreign	ADJ
easat-1021	345	10	aid	aid	NOUN
easat-1021	345	11	reduce	reduce	VERB
easat-1021	345	12	tax	tax	NOUN
easat-1021	345	13	revenue	revenue	NOUN
easat-1021	345	14	?	?	PUNCT
easat-1021	346	1	further	further	ADJ
easat-1021	346	2	evidence	evidence	NOUN
easat-1021	346	3	,	,	PUNCT
easat-1021	346	4	"	"	PUNCT
easat-1021	346	5	applied	apply	VERB
easat-1021	346	6	economics	economic	NOUN
easat-1021	346	7	,	,	PUNCT
easat-1021	346	8	vol	vol	NOUN
easat-1021	346	9	.	.	PROPN
easat-1021	346	10	46	46	NUM
easat-1021	346	11	,	,	PUNCT
easat-1021	346	12	no	no	INTJ
easat-1021	346	13	.	.	NOUN
easat-1021	346	14	4	4	NUM
easat-1021	346	15	,	,	PUNCT
easat-1021	346	16	pp	pp	ADJ
easat-1021	346	17	.	.	PUNCT
easat-1021	347	1	359	359	NUM
easat-1021	347	2	-	-	SYM
easat-1021	347	3	373	373	NUM
easat-1021	347	4	,	,	PUNCT
easat-1021	347	5	2014	2014	NUM
easat-1021	347	6	.	.	PUNCT
easat-1021	348	1	https://doi.org/10.1080/00036846.2013.829207	https://doi.org/10.1080/00036846.2013.829207	NOUN
easat-1021	349	1	[	[	X
easat-1021	349	2	29	29	NUM
easat-1021	349	3	]	]	X
easat-1021	349	4	y.	y.	NOUN
easat-1021	349	5	altunbaş	altunbaş	PROPN
easat-1021	349	6	and	and	CCONJ
easat-1021	349	7	j.	j.	PROPN
easat-1021	349	8	thornton	thornton	PROPN
easat-1021	349	9	,	,	PUNCT
easat-1021	349	10	"	"	PUNCT
easat-1021	349	11	fiscal	fiscal	ADJ
easat-1021	349	12	decentralization	decentralization	NOUN
easat-1021	349	13	and	and	CCONJ
easat-1021	349	14	governance	governance	NOUN
easat-1021	349	15	,	,	PUNCT
easat-1021	349	16	"	"	PUNCT
easat-1021	349	17	public	public	ADJ
easat-1021	349	18	finance	finance	NOUN
easat-1021	349	19	review	review	NOUN
easat-1021	349	20	,	,	PUNCT
easat-1021	349	21	vol	vol	NOUN
easat-1021	349	22	.	.	PROPN
easat-1021	349	23	40	40	NUM
easat-1021	349	24	,	,	PUNCT
easat-1021	349	25	no	no	INTJ
easat-1021	349	26	.	.	NOUN
easat-1021	349	27	1	1	NUM
easat-1021	349	28	,	,	PUNCT
easat-1021	349	29	pp	pp	ADJ
easat-1021	349	30	.	.	PUNCT
easat-1021	350	1	6685	6685	NUM
easat-1021	350	2	,	,	PUNCT
easat-1021	350	3	2012	2012	NUM
easat-1021	350	4	.	.	PUNCT
easat-1021	351	1	https://doi.org/10.1177/1091142111424276	https://doi.org/10.1177/1091142111424276	X
easat-1021	352	1	[	[	X
easat-1021	352	2	30	30	NUM
easat-1021	352	3	]	]	X
easat-1021	353	1	f.	f.	PROPN
easat-1021	353	2	k.	k.	PROPN
easat-1021	353	3	changwony	changwony	PROPN
easat-1021	353	4	and	and	CCONJ
easat-1021	353	5	a.	a.	PROPN
easat-1021	353	6	s.	s.	PROPN
easat-1021	353	7	paterson	paterson	PROPN
easat-1021	353	8	,	,	PUNCT
easat-1021	353	9	"	"	PUNCT
easat-1021	353	10	accounting	accounting	NOUN
easat-1021	353	11	practice	practice	NOUN
easat-1021	353	12	,	,	PUNCT
easat-1021	353	13	fiscal	fiscal	ADJ
easat-1021	353	14	decentralization	decentralization	NOUN
easat-1021	353	15	and	and	CCONJ
easat-1021	353	16	corruption	corruption	NOUN
easat-1021	353	17	,	,	PUNCT
easat-1021	353	18	"	"	PUNCT
easat-1021	353	19	the	the	DET
easat-1021	353	20	british	british	PROPN
easat-1021	353	21	accounting	accounting	PROPN
easat-1021	353	22	review	review	PROPN
easat-1021	353	23	,	,	PUNCT
easat-1021	353	24	vol	vol	NOUN
easat-1021	353	25	.	.	PROPN
easat-1021	354	1	51	51	NUM
easat-1021	354	2	,	,	PUNCT
easat-1021	354	3	no	no	INTJ
easat-1021	354	4	.	.	NOUN
easat-1021	354	5	5	5	NUM
easat-1021	354	6	,	,	PUNCT
easat-1021	354	7	p.	p.	NOUN
easat-1021	354	8	100834	100834	NUM
easat-1021	354	9	,	,	PUNCT
easat-1021	354	10	2019	2019	NUM
easat-1021	354	11	.	.	PUNCT
easat-1021	355	1	https://doi.org/10.1016/j.bar.2019.04.003	https://doi.org/10.1016/j.bar.2019.04.003	NOUN
easat-1021	356	1	[	[	X
easat-1021	356	2	31	31	NUM
easat-1021	356	3	]	]	X
easat-1021	356	4	n.	n.	NOUN
easat-1021	356	5	fiorino	fiorino	PROPN
easat-1021	356	6	,	,	PUNCT
easat-1021	356	7	e.	e.	PROPN
easat-1021	356	8	galli	galli	PROPN
easat-1021	356	9	,	,	PUNCT
easat-1021	356	10	and	and	CCONJ
easat-1021	356	11	f.	f.	PROPN
easat-1021	356	12	padovano	padovano	NOUN
easat-1021	356	13	,	,	PUNCT
easat-1021	356	14	"	"	PUNCT
easat-1021	356	15	how	how	SCONJ
easat-1021	356	16	long	long	ADV
easat-1021	356	17	does	do	AUX
easat-1021	356	18	it	it	PRON
easat-1021	356	19	take	take	VERB
easat-1021	356	20	for	for	SCONJ
easat-1021	356	21	government	government	NOUN
easat-1021	356	22	decentralization	decentralization	NOUN
easat-1021	356	23	to	to	PART
easat-1021	356	24	affect	affect	VERB
easat-1021	356	25	corruption	corruption	NOUN
easat-1021	356	26	?	?	PUNCT
easat-1021	356	27	,	,	PUNCT
easat-1021	356	28	"	"	PUNCT
easat-1021	356	29	economics	economic	NOUN
easat-1021	356	30	of	of	ADP
easat-1021	356	31	governance	governance	NOUN
easat-1021	356	32	,	,	PUNCT
easat-1021	356	33	vol	vol	NOUN
easat-1021	356	34	.	.	PROPN
easat-1021	356	35	16	16	NUM
easat-1021	356	36	,	,	PUNCT
easat-1021	356	37	pp	pp	ADJ
easat-1021	356	38	.	.	PUNCT
easat-1021	357	1	273	273	NUM
easat-1021	357	2	-	-	SYM
easat-1021	357	3	305	305	NUM
easat-1021	357	4	,	,	PUNCT
easat-1021	357	5	2015	2015	NUM
easat-1021	357	6	.	.	PUNCT
easat-1021	358	1	https://doi.org/10.1007/s10101-015-0156-y	https://doi.org/10.1007/s10101-015-0156-y	NOUN
easat-1021	359	1	[	[	X
easat-1021	359	2	32	32	NUM
easat-1021	359	3	]	]	PUNCT
easat-1021	359	4	v.	v.	PROPN
easat-1021	359	5	r.	r.	PROPN
easat-1021	359	6	hadiz	hadiz	PROPN
easat-1021	359	7	,	,	PUNCT
easat-1021	359	8	"	"	PUNCT
easat-1021	359	9	decentralization	decentralization	NOUN
easat-1021	359	10	and	and	CCONJ
easat-1021	359	11	democracy	democracy	NOUN
easat-1021	359	12	in	in	ADP
easat-1021	359	13	indonesia	indonesia	PROPN
easat-1021	359	14	:	:	PUNCT
easat-1021	359	15	a	a	DET
easat-1021	359	16	critique	critique	NOUN
easat-1021	359	17	of	of	ADP
easat-1021	359	18	neo‐institutionalist	neo‐institutionalist	DET
easat-1021	359	19	perspectives	perspective	NOUN
easat-1021	359	20	,	,	PUNCT
easat-1021	359	21	"	"	PUNCT
easat-1021	359	22	development	development	NOUN
easat-1021	359	23	and	and	CCONJ
easat-1021	359	24	change	change	NOUN
easat-1021	359	25	,	,	PUNCT
easat-1021	359	26	vol	vol	NOUN
easat-1021	359	27	.	.	PROPN
easat-1021	359	28	35	35	NUM
easat-1021	359	29	,	,	PUNCT
easat-1021	359	30	no	no	INTJ
easat-1021	359	31	.	.	NOUN
easat-1021	359	32	4	4	NUM
easat-1021	359	33	,	,	PUNCT
easat-1021	359	34	pp	pp	ADJ
easat-1021	359	35	.	.	PUNCT
easat-1021	360	1	697	697	NUM
easat-1021	360	2	-	-	NUM
easat-1021	360	3	718	718	NUM
easat-1021	360	4	,	,	PUNCT
easat-1021	360	5	2004	2004	NUM
easat-1021	360	6	.	.	PUNCT
easat-1021	361	1	http://dx.doi.org/10.1111/j.0012-155x.2004.00376.x	http://dx.doi.org/10.1111/j.0012-155x.2004.00376.x	ADJ
easat-1021	361	2	[	[	X
easat-1021	361	3	33	33	NUM
easat-1021	361	4	]	]	PUNCT
easat-1021	361	5	a.	a.	NOUN
easat-1021	361	6	alfada	alfada	PROPN
easat-1021	361	7	,	,	PUNCT
easat-1021	361	8	"	"	PUNCT
easat-1021	361	9	does	do	AUX
easat-1021	361	10	fiscal	fiscal	ADJ
easat-1021	361	11	decentralization	decentralization	NOUN
easat-1021	361	12	encourage	encourage	VERB
easat-1021	361	13	corruption	corruption	NOUN
easat-1021	361	14	in	in	ADP
easat-1021	361	15	local	local	ADJ
easat-1021	361	16	governments	government	NOUN
easat-1021	361	17	?	?	PUNCT
easat-1021	361	18	evidence	evidence	NOUN
easat-1021	361	19	from	from	ADP
easat-1021	361	20	indonesia	indonesia	PROPN
easat-1021	361	21	,	,	PUNCT
easat-1021	361	22	"	"	PUNCT
easat-1021	361	23	journal	journal	NOUN
easat-1021	361	24	of	of	ADP
easat-1021	361	25	risk	risk	NOUN
easat-1021	361	26	and	and	CCONJ
easat-1021	361	27	financial	financial	ADJ
easat-1021	361	28	management	management	NOUN
easat-1021	361	29	,	,	PUNCT
easat-1021	361	30	vol	vol	NOUN
easat-1021	361	31	.	.	PROPN
easat-1021	361	32	12	12	NUM
easat-1021	361	33	,	,	PUNCT
easat-1021	361	34	no	no	INTJ
easat-1021	361	35	.	.	NOUN
easat-1021	361	36	3	3	NUM
easat-1021	361	37	,	,	PUNCT
easat-1021	361	38	p.	p.	NOUN
easat-1021	361	39	118	118	NUM
easat-1021	361	40	,	,	PUNCT
easat-1021	361	41	2019	2019	NUM
easat-1021	361	42	.	.	PUNCT
easat-1021	362	1	https://doi.org/10.3390/jrfm12030118	https://doi.org/10.3390/jrfm12030118	PROPN
easat-1021	362	2	[	[	X
easat-1021	362	3	34	34	NUM
easat-1021	362	4	]	]	X
easat-1021	362	5	n.	n.	PROPN
easat-1021	362	6	a.	a.	PROPN
easat-1021	362	7	a.	a.	PROPN
easat-1021	362	8	saputra	saputra	PROPN
easat-1021	362	9	and	and	CCONJ
easat-1021	362	10	d.	d.	PROPN
easat-1021	362	11	setiawan	setiawan	PROPN
easat-1021	362	12	,	,	PUNCT
easat-1021	362	13	"	"	PUNCT
easat-1021	362	14	fiscal	fiscal	ADJ
easat-1021	362	15	decentralization	decentralization	NOUN
easat-1021	362	16	,	,	PUNCT
easat-1021	362	17	accountability	accountability	NOUN
easat-1021	362	18	and	and	CCONJ
easat-1021	362	19	corruption	corruption	NOUN
easat-1021	362	20	indication	indication	NOUN
easat-1021	362	21	:	:	PUNCT
easat-1021	362	22	evidence	evidence	NOUN
easat-1021	362	23	from	from	ADP
easat-1021	362	24	indonesia	indonesia	PROPN
easat-1021	362	25	,	,	PUNCT
easat-1021	362	26	"	"	PUNCT
easat-1021	362	27	jurnal	jurnal	PROPN
easat-1021	362	28	bina	bina	PROPN
easat-1021	362	29	praja	praja	PROPN
easat-1021	362	30	:	:	PUNCT
easat-1021	362	31	journal	journal	PROPN
easat-1021	362	32	of	of	ADP
easat-1021	362	33	home	home	NOUN
easat-1021	362	34	affairs	affair	NOUN
easat-1021	362	35	governance	governance	NOUN
easat-1021	362	36	,	,	PUNCT
easat-1021	362	37	vol	vol	NOUN
easat-1021	362	38	.	.	PROPN
easat-1021	362	39	13	13	NUM
easat-1021	362	40	,	,	PUNCT
easat-1021	362	41	no	no	INTJ
easat-1021	362	42	.	.	NOUN
easat-1021	362	43	1	1	NUM
easat-1021	362	44	,	,	PUNCT
easat-1021	362	45	pp	pp	ADJ
easat-1021	362	46	.	.	PUNCT
easat-1021	363	1	29	29	NUM
easat-1021	363	2	-	-	SYM
easat-1021	363	3	40	40	NUM
easat-1021	363	4	,	,	PUNCT
easat-1021	363	5	2021	2021	NUM
easat-1021	363	6	.	.	PUNCT
easat-1021	364	1	https://doi.org/10.21787/jbp.13.2021.29-40	https://doi.org/10.21787/jbp.13.2021.29-40	NOUN
easat-1021	365	1	[	[	X
easat-1021	365	2	35	35	NUM
easat-1021	365	3	]	]	X
easat-1021	365	4	e.	e.	PROPN
easat-1021	365	5	wibisono	wibisono	PROPN
easat-1021	365	6	and	and	CCONJ
easat-1021	365	7	k.	k.	PROPN
easat-1021	365	8	khoirunurrofik	khoirunurrofik	PROPN
easat-1021	365	9	,	,	PUNCT
easat-1021	365	10	"	"	PUNCT
easat-1021	365	11	analysis	analysis	NOUN
easat-1021	365	12	of	of	ADP
easat-1021	365	13	the	the	DET
easat-1021	365	14	relationship	relationship	NOUN
easat-1021	365	15	between	between	ADP
easat-1021	365	16	corruption	corruption	NOUN
easat-1021	365	17	prevention	prevention	NOUN
easat-1021	365	18	and	and	CCONJ
easat-1021	365	19	regional	regional	ADJ
easat-1021	365	20	taxes	taxis	NOUN
easat-1021	365	21	in	in	ADP
easat-1021	365	22	indonesia	indonesia	PROPN
easat-1021	365	23	in	in	ADP
easat-1021	365	24	2018	2018	NUM
easat-1021	365	25	-	-	SYM
easat-1021	365	26	2020	2020	NUM
easat-1021	365	27	,	,	PUNCT
easat-1021	365	28	"	"	PUNCT
easat-1021	365	29	journal	journal	NOUN
easat-1021	365	30	of	of	ADP
easat-1021	365	31	economic	economic	ADJ
easat-1021	365	32	policy	policy	NOUN
easat-1021	365	33	,	,	PUNCT
easat-1021	365	34	vol	vol	NOUN
easat-1021	365	35	.	.	PROPN
easat-1021	365	36	18	18	NUM
easat-1021	365	37	,	,	PUNCT
easat-1021	365	38	no	no	INTJ
easat-1021	365	39	.	.	NOUN
easat-1021	365	40	1	1	NUM
easat-1021	365	41	,	,	PUNCT
easat-1021	365	42	p.	p.	NOUN
easat-1021	365	43	3	3	NUM
easat-1021	365	44	,	,	PUNCT
easat-1021	365	45	2023	2023	NUM
easat-1021	365	46	.	.	PUNCT
easat-1021	366	1	https://doi.org/10.21002/jke.2023.03	https://doi.org/10.21002/jke.2023.03	VERB
easat-1021	367	1	[	[	X
easat-1021	367	2	36	36	NUM
easat-1021	367	3	]	]	X
easat-1021	367	4	ghozali	ghozali	ADJ
easat-1021	367	5	,	,	PUNCT
easat-1021	367	6	multivariate	multivariate	VERB
easat-1021	367	7	analysis	analysis	NOUN
easat-1021	367	8	applications	application	NOUN
easat-1021	367	9	with	with	ADP
easat-1021	367	10	the	the	DET
easat-1021	367	11	ibm	ibm	PROPN
easat-1021	367	12	spss	spss	PROPN
easat-1021	367	13	program	program	NOUN
easat-1021	367	14	,	,	PUNCT
easat-1021	367	15	8th	8th	ADJ
easat-1021	367	16	ed	ed	NOUN
easat-1021	367	17	.	.	PUNCT
easat-1021	368	1	semarang	semarang	PROPN
easat-1021	368	2	:	:	PUNCT
easat-1021	369	1	diponegoro	diponegoro	PROPN
easat-1021	369	2	university	university	NOUN
easat-1021	369	3	publishing	publishing	NOUN
easat-1021	369	4	agency	agency	NOUN
easat-1021	369	5	,	,	PUNCT
easat-1021	369	6	2016	2016	NUM
easat-1021	369	7	.	.	PUNCT
easat-1021	370	1	[	[	X
easat-1021	370	2	37	37	NUM
easat-1021	370	3	]	]	PUNCT
easat-1021	370	4	a.	a.	NOUN
easat-1021	370	5	ilias	ilias	PROPN
easat-1021	370	6	,	,	PUNCT
easat-1021	370	7	n.	n.	NOUN
easat-1021	370	8	baidi	baidi	NOUN
easat-1021	370	9	,	,	PUNCT
easat-1021	370	10	e.k	e.k	PROPN
easat-1021	370	11	ghani	ghani	PROPN
easat-1021	370	12	and	and	CCONJ
easat-1021	370	13	a.	a.	NOUN
easat-1021	370	14	omonov	omonov	PROPN
easat-1021	370	15	,	,	PUNCT
easat-1021	370	16	"	"	PUNCT
easat-1021	370	17	a	a	DET
easat-1021	370	18	qualitative	qualitative	ADJ
easat-1021	370	19	investigation	investigation	NOUN
easat-1021	370	20	on	on	ADP
easat-1021	370	21	risk	risk	NOUN
easat-1021	370	22	management	management	NOUN
easat-1021	370	23	implementation	implementation	NOUN
easat-1021	370	24	in	in	ADP
easat-1021	370	25	the	the	DET
easat-1021	370	26	malaysian	malaysian	ADJ
easat-1021	370	27	public	public	ADJ
easat-1021	370	28	sector	sector	NOUN
easat-1021	370	29	.	.	PUNCT
easat-1021	370	30	"	"	PUNCT
easat-1021	371	1	economic	economic	ADJ
easat-1021	371	2	affairs	affair	NOUN
easat-1021	371	3	,	,	PUNCT
easat-1021	371	4	vol.68	vol.68	PROPN
easat-1021	371	5	,	,	PUNCT
easat-1021	371	6	no.2	no.2	PROPN
easat-1021	371	7	,	,	PUNCT
easat-1021	371	8	pp.1247	pp.1247	PROPN
easat-1021	371	9	-	-	PUNCT
easat-1021	371	10	1261	1261	NUM
easat-1021	371	11	2023	2023	NUM
easat-1021	371	12	.	.	PUNCT
easat-1021	372	1	[	[	X
easat-1021	372	2	38	38	NUM
easat-1021	372	3	]	]	PUNCT
easat-1021	372	4	o.	o.	PROPN
easat-1021	372	5	chygryn	chygryn	PROPN
easat-1021	372	6	,	,	PUNCT
easat-1021	372	7	y.	y.	PROPN
easat-1021	372	8	petrushenko	petrushenko	PROPN
easat-1021	372	9	,	,	PUNCT
easat-1021	372	10	a.	a.	NOUN
easat-1021	372	11	vysochyna	vysochyna	PROPN
easat-1021	372	12	,	,	PUNCT
easat-1021	372	13	and	and	CCONJ
easat-1021	372	14	a.	a.	NOUN
easat-1021	372	15	vorontsova	vorontsova	PROPN
easat-1021	372	16	,	,	PUNCT
easat-1021	372	17	"	"	PUNCT
easat-1021	372	18	assessment	assessment	NOUN
easat-1021	372	19	of	of	ADP
easat-1021	372	20	fiscal	fiscal	ADJ
easat-1021	372	21	decentralization	decentralization	NOUN
easat-1021	372	22	influence	influence	NOUN
easat-1021	372	23	on	on	ADP
easat-1021	372	24	social	social	ADJ
easat-1021	372	25	and	and	CCONJ
easat-1021	372	26	economic	economic	ADJ
easat-1021	372	27	development	development	NOUN
easat-1021	372	28	,	,	PUNCT
easat-1021	372	29	"	"	PUNCT
easat-1021	372	30	montenegrin	montenegrin	NOUN
easat-1021	372	31	journal	journal	NOUN
easat-1021	372	32	of	of	ADP
easat-1021	372	33	economics	economic	NOUN
easat-1021	372	34	,	,	PUNCT
easat-1021	372	35	vol	vol	NOUN
easat-1021	372	36	.	.	PROPN
easat-1021	372	37	14	14	NUM
easat-1021	372	38	,	,	PUNCT
easat-1021	372	39	no	no	INTJ
easat-1021	372	40	.	.	NOUN
easat-1021	372	41	4	4	NUM
easat-1021	372	42	,	,	PUNCT
easat-1021	372	43	pp	pp	ADJ
easat-1021	372	44	.	.	PUNCT
easat-1021	373	1	69	69	NUM
easat-1021	373	2	-	-	SYM
easat-1021	373	3	84	84	NUM
easat-1021	373	4	,	,	PUNCT
easat-1021	373	5	2018	2018	NUM
easat-1021	373	6	.	.	PUNCT
easat-1021	374	1	https://doi.org/10.14254/1800-5845/2018.14-4.5	https://doi.org/10.14254/1800-5845/2018.14-4.5	X
easat-1021	375	1	[	[	X
easat-1021	375	2	39	39	NUM
easat-1021	375	3	]	]	PUNCT
easat-1021	375	4	e.	e.	PROPN
easat-1021	375	5	wahyuni	wahyuni	PROPN
easat-1021	375	6	and	and	CCONJ
easat-1021	375	7	l.	l.	PROPN
easat-1021	375	8	ardini	ardini	PROPN
easat-1021	375	9	,	,	PUNCT
easat-1021	375	10	"	"	PUNCT
easat-1021	375	11	the	the	DET
easat-1021	375	12	influence	influence	NOUN
easat-1021	375	13	of	of	ADP
easat-1021	375	14	the	the	DET
easat-1021	375	15	performance	performance	NOUN
easat-1021	375	16	of	of	ADP
easat-1021	375	17	local	local	ADJ
easat-1021	375	18	revenue	revenue	NOUN
easat-1021	375	19	,	,	PUNCT
easat-1021	375	20	capital	capital	NOUN
easat-1021	375	21	expenditure	expenditure	NOUN
easat-1021	375	22	and	and	CCONJ
easat-1021	375	23	employee	employee	NOUN
easat-1021	375	24	expenditure	expenditure	NOUN
easat-1021	375	25	on	on	ADP
easat-1021	375	26	the	the	DET
easat-1021	375	27	level	level	NOUN
easat-1021	375	28	of	of	ADP
easat-1021	375	29	regional	regional	ADJ
easat-1021	375	30	financial	financial	ADJ
easat-1021	375	31	independence	independence	NOUN
easat-1021	375	32	,	,	PUNCT
easat-1021	375	33	"	"	PUNCT
easat-1021	375	34	journal	journal	NOUN
easat-1021	375	35	of	of	ADP
easat-1021	375	36	accounting	accounting	NOUN
easat-1021	375	37	science	science	NOUN
easat-1021	375	38	and	and	CCONJ
easat-1021	375	39	research	research	NOUN
easat-1021	375	40	,	,	PUNCT
easat-1021	375	41	vol	vol	NOUN
easat-1021	375	42	.	.	PROPN
easat-1021	375	43	7	7	NUM
easat-1021	375	44	,	,	PUNCT
easat-1021	375	45	no	no	INTJ
easat-1021	375	46	.	.	NOUN
easat-1021	375	47	6	6	NUM
easat-1021	375	48	,	,	PUNCT
easat-1021	375	49	pp	pp	PROPN
easat-1021	375	50	.	.	PUNCT
easat-1021	376	1	1–16	1–16	NOUN
easat-1021	376	2	,	,	PUNCT
easat-1021	376	3	2018	2018	NUM
easat-1021	376	4	.	.	PUNCT
easat-1021	377	1	[	[	X
easat-1021	377	2	40	40	NUM
easat-1021	377	3	]	]	X
easat-1021	377	4	c.	c.	PROPN
easat-1021	377	5	oktavia	oktavia	PROPN
easat-1021	377	6	and	and	CCONJ
easat-1021	377	7	n.	n.	PROPN
easat-1021	377	8	handayani	handayani	PROPN
easat-1021	377	9	,	,	PUNCT
easat-1021	377	10	"	"	PUNCT
easat-1021	377	11	the	the	DET
easat-1021	377	12	influence	influence	NOUN
easat-1021	377	13	of	of	ADP
easat-1021	377	14	pad	pad	NOUN
easat-1021	377	15	,	,	PUNCT
easat-1021	377	16	tax	tax	NOUN
easat-1021	377	17	effort	effort	NOUN
easat-1021	377	18	,	,	PUNCT
easat-1021	377	19	capital	capital	NOUN
easat-1021	377	20	expenditure	expenditure	NOUN
easat-1021	377	21	on	on	ADP
easat-1021	377	22	the	the	DET
easat-1021	377	23	level	level	NOUN
easat-1021	377	24	of	of	ADP
easat-1021	377	25	financial	financial	ADJ
easat-1021	377	26	independence	independence	NOUN
easat-1021	377	27	of	of	ADP
easat-1021	377	28	local	local	ADJ
easat-1021	377	29	governments	government	NOUN
easat-1021	377	30	,	,	PUNCT
easat-1021	377	31	"	"	PUNCT
easat-1021	377	32	journal	journal	NOUN
easat-1021	377	33	of	of	ADP
easat-1021	377	34	accounting	accounting	NOUN
easat-1021	377	35	science	science	NOUN
easat-1021	377	36	and	and	CCONJ
easat-1021	377	37	research	research	NOUN
easat-1021	377	38	,	,	PUNCT
easat-1021	377	39	vol	vol	NOUN
easat-1021	377	40	.	.	PROPN
easat-1021	377	41	10	10	NUM
easat-1021	377	42	,	,	PUNCT
easat-1021	377	43	no	no	INTJ
easat-1021	377	44	.	.	NOUN
easat-1021	377	45	3	3	NUM
easat-1021	377	46	,	,	PUNCT
easat-1021	377	47	pp	pp	ADJ
easat-1021	377	48	.	.	PUNCT
easat-1021	378	1	1–20	1–20	NUM
easat-1021	378	2	,	,	PUNCT
easat-1021	378	3	2021	2021	NUM
easat-1021	378	4	.	.	PUNCT
easat-1021	379	1	[	[	X
easat-1021	379	2	41	41	NUM
easat-1021	379	3	]	]	PUNCT
easat-1021	379	4	a.	a.	NOUN
easat-1021	379	5	tahar	tahar	PROPN
easat-1021	379	6	and	and	CCONJ
easat-1021	379	7	m.	m.	PROPN
easat-1021	379	8	zakhiya	zakhiya	PROPN
easat-1021	379	9	,	,	PUNCT
easat-1021	379	10	"	"	PUNCT
easat-1021	379	11	the	the	DET
easat-1021	379	12	influence	influence	NOUN
easat-1021	379	13	of	of	ADP
easat-1021	379	14	regional	regional	ADJ
easat-1021	379	15	original	original	ADJ
easat-1021	379	16	income	income	NOUN
easat-1021	379	17	and	and	CCONJ
easat-1021	379	18	general	general	ADJ
easat-1021	379	19	allocation	allocation	NOUN
easat-1021	379	20	funds	fund	NOUN
easat-1021	379	21	on	on	ADP
easat-1021	379	22	regional	regional	ADJ
easat-1021	379	23	independence	independence	NOUN
easat-1021	379	24	and	and	CCONJ
easat-1021	379	25	regional	regional	ADJ
easat-1021	379	26	economic	economic	ADJ
easat-1021	379	27	growth	growth	NOUN
easat-1021	379	28	,	,	PUNCT
easat-1021	379	29	"	"	PUNCT
easat-1021	379	30	journal	journal	NOUN
easat-1021	379	31	of	of	ADP
easat-1021	379	32	accounting	accounting	NOUN
easat-1021	379	33	and	and	CCONJ
easat-1021	379	34	investment	investment	NOUN
easat-1021	379	35	,	,	PUNCT
easat-1021	379	36	vol	vol	NOUN
easat-1021	379	37	.	.	PROPN
easat-1021	379	38	12	12	NUM
easat-1021	379	39	,	,	PUNCT
easat-1021	379	40	no	no	INTJ
easat-1021	379	41	.	.	NOUN
easat-1021	379	42	1	1	NUM
easat-1021	379	43	,	,	PUNCT
easat-1021	379	44	pp	pp	ADJ
easat-1021	379	45	.	.	PUNCT
easat-1021	379	46	88–99	88–99	NUM
easat-1021	379	47	,	,	PUNCT
easat-1021	379	48	2019	2019	NUM
easat-1021	379	49	.	.	PUNCT
easat-1021	380	1	[	[	X
easat-1021	380	2	42	42	NUM
easat-1021	380	3	]	]	X
easat-1021	380	4	m.	m.	NOUN
easat-1021	380	5	machfud	machfud	PROPN
easat-1021	380	6	,	,	PUNCT
easat-1021	380	7	a.	a.	NOUN
easat-1021	380	8	asnawi	asnawi	NOUN
easat-1021	380	9	,	,	PUNCT
easat-1021	380	10	and	and	CCONJ
easat-1021	380	11	n.	n.	PROPN
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easat-1021	380	13	,	,	PUNCT
easat-1021	380	14	"	"	PUNCT
easat-1021	380	15	the	the	DET
easat-1021	380	16	influence	influence	NOUN
easat-1021	380	17	of	of	ADP
easat-1021	380	18	local	local	ADJ
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easat-1021	380	20	income	income	NOUN
easat-1021	380	21	,	,	PUNCT
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easat-1021	380	23	funds	fund	NOUN
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easat-1021	380	28	and	and	CCONJ
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easat-1021	380	31	on	on	ADP
easat-1021	380	32	the	the	DET
easat-1021	380	33	level	level	NOUN
easat-1021	380	34	of	of	ADP
easat-1021	380	35	regional	regional	ADJ
easat-1021	380	36	financial	financial	ADJ
easat-1021	380	37	independence	independence	NOUN
easat-1021	380	38	in	in	ADP
easat-1021	380	39	districts	district	NOUN
easat-1021	380	40	/	/	SYM
easat-1021	380	41	cities	city	NOUN
easat-1021	380	42	of	of	ADP
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easat-1021	380	45	,	,	PUNCT
easat-1021	380	46	"	"	PUNCT
easat-1021	380	47	j	j	PROPN
easat-1021	380	48	-	-	PUNCT
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easat-1021	380	52	management	management	NOUN
easat-1021	380	53	journal	journal	PROPN
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easat-1021	380	55	,	,	PUNCT
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easat-1021	380	57	.	.	PROPN
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easat-1021	380	59	,	,	PUNCT
easat-1021	380	60	no	no	INTJ
easat-1021	380	61	.	.	NOUN
easat-1021	380	62	1	1	NUM
easat-1021	380	63	,	,	PUNCT
easat-1021	380	64	p.	p.	NOUN
easat-1021	380	65	14	14	NUM
easat-1021	380	66	,	,	PUNCT
easat-1021	380	67	2021	2021	NUM
easat-1021	380	68	.	.	PUNCT
easat-1021	381	1	https://doi.org/10.29103/j-mind.v5i1.3423	https://doi.org/10.29103/j-mind.v5i1.3423	PROPN
easat-1021	381	2	https://doi.org/10.1177/0021909620930051	https://doi.org/10.1177/0021909620930051	ADJ
easat-1021	381	3	https://doi.org/10.1017/s0003055405051695	https://doi.org/10.1017/s0003055405051695	NUM
easat-1021	381	4	https://doi.org/10.2991/eropa-18.2019.10	https://doi.org/10.2991/eropa-18.2019.10	PROPN
easat-1021	381	5	https://doi.org/10.2991/eropa-18.2019.10	https://doi.org/10.2991/eropa-18.2019.10	PROPN
easat-1021	381	6	https://doi.org/10.1080/10999922.2019.1566427	https://doi.org/10.1080/10999922.2019.1566427	PUNCT
easat-1021	382	1	https://doi.org/10.1017/s0003055413000567	https://doi.org/10.1017/s0003055413000567	NUM
easat-1021	382	2	https://doi.org/10.1016/j.regsciurbeco.2020.103554	https://doi.org/10.1016/j.regsciurbeco.2020.103554	PROPN
easat-1021	382	3	https://doi.org/10.1111/1467-8500.12027	https://doi.org/10.1111/1467-8500.12027	PROPN
easat-1021	382	4	https://doi.org/10.1080/00036846.2017.1355546	https://doi.org/10.1080/00036846.2017.1355546	PROPN
easat-1021	382	5	https://doi.org/10.1080/00036846.2013.829207	https://doi.org/10.1080/00036846.2013.829207	NOUN
easat-1021	382	6	https://doi.org/10.1177/1091142111424276	https://doi.org/10.1177/1091142111424276	NOUN
easat-1021	382	7	https://doi.org/10.1016/j.bar.2019.04.003	https://doi.org/10.1016/j.bar.2019.04.003	NOUN
easat-1021	382	8	https://doi.org/10.1007/s10101-015-0156-y	https://doi.org/10.1007/s10101-015-0156-y	PROPN
easat-1021	382	9	http://dx.doi.org/10.1111/j.0012-155x.2004.00376.x	http://dx.doi.org/10.1111/j.0012-155x.2004.00376.x	ADJ
easat-1021	382	10	https://doi.org/10.3390/jrfm12030118	https://doi.org/10.3390/jrfm12030118	PROPN
easat-1021	382	11	https://doi.org/10.21787/jbp.13.2021.29-40	https://doi.org/10.21787/jbp.13.2021.29-40	PROPN
easat-1021	382	12	https://doi.org/10.21002/jke.2023.03	https://doi.org/10.21002/jke.2023.03	PROPN
easat-1021	382	13	https://doi.org/10.14254/1800-5845/2018.14-4.5	https://doi.org/10.14254/1800-5845/2018.14-4.5	PROPN
easat-1021	382	14	https://doi.org/10.29103/j-mind.v5i1.3423	https://doi.org/10.29103/j-mind.v5i1.3423	PROPN
easat-1021	382	15	357	357	NUM
easat-1021	382	16	edelweiss	edelweiss	PROPN
easat-1021	382	17	applied	apply	VERB
easat-1021	382	18	science	science	NOUN
easat-1021	382	19	and	and	CCONJ
easat-1021	382	20	technology	technology	NOUN
easat-1021	382	21	issn	issn	PROPN
easat-1021	382	22	:	:	PUNCT
easat-1021	382	23	2576	2576	NUM
easat-1021	382	24	-	-	SYM
easat-1021	382	25	8484	8484	NUM
easat-1021	382	26	vol	vol	NOUN
easat-1021	382	27	.	.	PROPN
easat-1021	383	1	8	8	NUM
easat-1021	383	2	,	,	PUNCT
easat-1021	383	3	no	no	INTJ
easat-1021	383	4	.	.	NOUN
easat-1021	384	1	4	4	NUM
easat-1021	384	2	:	:	SYM
easat-1021	384	3	345	345	NUM
easat-1021	384	4	-	-	SYM
easat-1021	384	5	357	357	NUM
easat-1021	384	6	,	,	PUNCT
easat-1021	384	7	2024	2024	NUM
easat-1021	384	8	doi	doi	NOUN
easat-1021	384	9	:	:	PUNCT
easat-1021	384	10	10.55214/25768484.v8i4.1021	10.55214/25768484.v8i4.1021	NUM
easat-1021	384	11	©	©	ADP
easat-1021	384	12	2024	2024	NUM
easat-1021	384	13	by	by	ADP
easat-1021	384	14	the	the	DET
easat-1021	384	15	authors	author	NOUN
easat-1021	384	16	;	;	PUNCT
easat-1021	384	17	licensee	licensee	PROPN
easat-1021	384	18	learning	learning	NOUN
easat-1021	384	19	gate	gate	NOUN
easat-1021	385	1	[	[	X
easat-1021	385	2	43	43	NUM
easat-1021	385	3	]	]	X
easat-1021	385	4	n.	n.	PROPN
easat-1021	385	5	adriana	adriana	PROPN
easat-1021	385	6	,	,	PUNCT
easat-1021	385	7	"	"	PUNCT
easat-1021	385	8	the	the	DET
easat-1021	385	9	influence	influence	NOUN
easat-1021	385	10	of	of	ADP
easat-1021	385	11	balancing	balance	VERB
easat-1021	385	12	funds	fund	NOUN
easat-1021	385	13	and	and	CCONJ
easat-1021	385	14	capital	capital	NOUN
easat-1021	385	15	expenditure	expenditure	NOUN
easat-1021	385	16	on	on	ADP
easat-1021	385	17	regional	regional	ADJ
easat-1021	385	18	independence	independence	NOUN
easat-1021	385	19	,	,	PUNCT
easat-1021	385	20	"	"	PUNCT
easat-1021	385	21	journal	journal	NOUN
easat-1021	385	22	of	of	ADP
easat-1021	385	23	taxation	taxation	NOUN
easat-1021	385	24	and	and	CCONJ
easat-1021	385	25	state	state	NOUN
easat-1021	385	26	finance	finance	NOUN
easat-1021	385	27	,	,	PUNCT
easat-1021	385	28	vol	vol	NOUN
easat-1021	385	29	.	.	PROPN
easat-1021	386	1	1	1	NUM
easat-1021	386	2	,	,	PUNCT
easat-1021	386	3	no	no	INTJ
easat-1021	386	4	.	.	NOUN
easat-1021	386	5	2	2	NUM
easat-1021	386	6	,	,	PUNCT
easat-1021	386	7	pp	pp	ADJ
easat-1021	386	8	.	.	PUNCT
easat-1021	387	1	105–113	105–113	NUM
easat-1021	387	2	,	,	PUNCT
easat-1021	387	3	2020	2020	NUM
easat-1021	387	4	.	.	PUNCT
easat-1021	388	1	https://doi.org/10.31092/jpkn.v1i2.793	https://doi.org/10.31092/jpkn.v1i2.793	PROPN
easat-1021	388	2	[	[	X
easat-1021	388	3	44	44	NUM
easat-1021	388	4	]	]	PUNCT
easat-1021	388	5	h.	h.	PROPN
easat-1021	388	6	s.	s.	PROPN
easat-1021	388	7	sugiyanto	sugiyanto	PROPN
easat-1021	388	8	and	and	CCONJ
easat-1021	388	9	a.	a.	NOUN
easat-1021	388	10	musfirati	musfirati	PROPN
easat-1021	388	11	,	,	PUNCT
easat-1021	388	12	"	"	PUNCT
easat-1021	388	13	the	the	DET
easat-1021	388	14	influence	influence	NOUN
easat-1021	388	15	of	of	ADP
easat-1021	388	16	general	general	ADJ
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easat-1021	388	18	funds	fund	NOUN
easat-1021	388	19	,	,	PUNCT
easat-1021	388	20	special	special	ADJ
easat-1021	388	21	allocation	allocation	NOUN
easat-1021	388	22	funds	fund	NOUN
easat-1021	388	23	,	,	PUNCT
easat-1021	388	24	profit	profit	NOUN
easat-1021	388	25	sharing	sharing	NOUN
easat-1021	388	26	funds	fund	NOUN
easat-1021	388	27	and	and	CCONJ
easat-1021	388	28	special	special	ADJ
easat-1021	388	29	funds	fund	NOUN
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easat-1021	388	31	the	the	DET
easat-1021	388	32	level	level	NOUN
easat-1021	388	33	of	of	ADP
easat-1021	388	34	regional	regional	ADJ
easat-1021	388	35	financial	financial	ADJ
easat-1021	388	36	independence	independence	NOUN
easat-1021	388	37	,	,	PUNCT
easat-1021	388	38	"	"	PUNCT
easat-1021	388	39	substance	substance	NOUN
easat-1021	388	40	:	:	PUNCT
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easat-1021	388	42	source	source	NOUN
easat-1021	388	43	accounting	accounting	NOUN
easat-1021	388	44	auditing	auditing	NOUN
easat-1021	388	45	and	and	CCONJ
easat-1021	388	46	vocational	vocational	ADJ
easat-1021	388	47	finance	finance	NOUN
easat-1021	388	48	,	,	PUNCT
easat-1021	388	49	vol	vol	NOUN
easat-1021	388	50	.	.	PROPN
easat-1021	388	51	5	5	NUM
easat-1021	388	52	,	,	PUNCT
easat-1021	388	53	no	no	INTJ
easat-1021	388	54	.	.	NOUN
easat-1021	388	55	1	1	NUM
easat-1021	388	56	,	,	PUNCT
easat-1021	388	57	pp	pp	ADJ
easat-1021	388	58	.	.	PUNCT
easat-1021	389	1	20–36	20–36	NUM
easat-1021	389	2	,	,	PUNCT
easat-1021	389	3	2021	2021	NUM
easat-1021	389	4	.	.	PUNCT
easat-1021	390	1	https://doi.org/10.35837/subs.v5i1.1382	https://doi.org/10.35837/subs.v5i1.1382	NOUN
easat-1021	390	2	[	[	X
easat-1021	390	3	45	45	NUM
easat-1021	390	4	]	]	PUNCT
easat-1021	390	5	r.	r.	PROPN
easat-1021	390	6	l.	l.	PROPN
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easat-1021	390	8	,	,	PUNCT
easat-1021	390	9	"	"	PUNCT
easat-1021	390	10	the	the	DET
easat-1021	390	11	influence	influence	NOUN
easat-1021	390	12	of	of	ADP
easat-1021	390	13	regional	regional	ADJ
easat-1021	390	14	taxes	taxis	NOUN
easat-1021	390	15	,	,	PUNCT
easat-1021	390	16	regional	regional	ADJ
easat-1021	390	17	levies	levy	NOUN
easat-1021	390	18	,	,	PUNCT
easat-1021	390	19	other	other	ADJ
easat-1021	390	20	legitimate	legitimate	ADJ
easat-1021	390	21	regional	regional	ADJ
easat-1021	390	22	original	original	ADJ
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easat-1021	390	24	and	and	CCONJ
easat-1021	390	25	tax	tax	NOUN
easat-1021	390	26	revenue	revenue	NOUN
easat-1021	390	27	sharing	sharing	NOUN
easat-1021	390	28	on	on	ADP
easat-1021	390	29	the	the	DET
easat-1021	390	30	level	level	NOUN
easat-1021	390	31	of	of	ADP
easat-1021	390	32	regional	regional	ADJ
easat-1021	390	33	financial	financial	ADJ
easat-1021	390	34	independence	independence	NOUN
easat-1021	390	35	in	in	ADP
easat-1021	390	36	district	district	NOUN
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easat-1021	390	39	governments	government	NOUN
easat-1021	390	40	in	in	ADP
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easat-1021	390	43	province	province	NOUN
easat-1021	390	44	(	(	PUNCT
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easat-1021	390	46	study	study	NOUN
easat-1021	390	47	in	in	ADP
easat-1021	390	48	districts	district	NOUN
easat-1021	390	49	/	/	SYM
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easat-1021	390	51	of	of	ADP
easat-1021	390	52	ja	ja	PROPN
easat-1021	390	53	.	.	PROPN
easat-1021	390	54	province	province	PROPN
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easat-1021	390	56	"	"	PUNCT
easat-1021	390	57	journal	journal	NOUN
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easat-1021	390	59	accounting	accounting	NOUN
easat-1021	390	60	,	,	PUNCT
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easat-1021	390	62	.	.	PROPN
easat-1021	390	63	2	2	NUM
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easat-1021	390	67	2	2	NUM
easat-1021	390	68	,	,	PUNCT
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easat-1021	390	70	.	.	PUNCT
easat-1021	391	1	1–25	1–25	NOUN
easat-1021	391	2	,	,	PUNCT
easat-1021	391	3	2016	2016	NUM
easat-1021	391	4	.	.	PUNCT
easat-1021	392	1	[	[	X
easat-1021	392	2	46	46	NUM
easat-1021	392	3	]	]	X
easat-1021	392	4	n.	n.	PROPN
easat-1021	392	5	n.	n.	PROPN
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easat-1021	392	7	,	,	PUNCT
easat-1021	392	8	s.	s.	PROPN
easat-1021	392	9	mulyani	mulyani	PROPN
easat-1021	392	10	,	,	PUNCT
easat-1021	392	11	and	and	CCONJ
easat-1021	392	12	i.	i.	PROPN
easat-1021	392	13	h.	h.	PROPN
easat-1021	392	14	ulfi	ulfi	PROPN
easat-1021	392	15	,	,	PUNCT
easat-1021	392	16	"	"	PUNCT
easat-1021	392	17	regional	regional	ADJ
easat-1021	392	18	investment	investment	NOUN
easat-1021	392	19	and	and	CCONJ
easat-1021	392	20	e	e	NOUN
easat-1021	392	21	-	-	NOUN
easat-1021	392	22	government	government	NOUN
easat-1021	392	23	and	and	CCONJ
easat-1021	392	24	their	their	PRON
easat-1021	392	25	implications	implication	NOUN
easat-1021	392	26	for	for	ADP
easat-1021	392	27	regional	regional	ADJ
easat-1021	392	28	independence	independence	NOUN
easat-1021	392	29	,	,	PUNCT
easat-1021	392	30	"	"	PUNCT
easat-1021	392	31	economic	economic	ADJ
easat-1021	392	32	development	development	NOUN
easat-1021	392	33	,	,	PUNCT
easat-1021	392	34	vol	vol	NOUN
easat-1021	392	35	.	.	PROPN
easat-1021	392	36	25	25	NUM
easat-1021	392	37	,	,	PUNCT
easat-1021	392	38	no	no	INTJ
easat-1021	392	39	.	.	NOUN
easat-1021	392	40	2	2	NUM
easat-1021	392	41	,	,	PUNCT
easat-1021	392	42	pp	pp	ADJ
easat-1021	392	43	.	.	PUNCT
easat-1021	393	1	115–134	115–134	NUM
easat-1021	393	2	,	,	PUNCT
easat-1021	393	3	2022	2022	NUM
easat-1021	393	4	.	.	PUNCT
easat-1021	394	1	https://doi.org/10.26593/be.v25i2.5259.2140	https://doi.org/10.26593/be.v25i2.5259.2140	NOUN
easat-1021	395	1	[	[	X
easat-1021	395	2	47	47	NUM
easat-1021	395	3	]	]	PUNCT
easat-1021	395	4	m.	m.	NOUN
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easat-1021	395	6	and	and	CCONJ
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easat-1021	395	9	,	,	PUNCT
easat-1021	395	10	"	"	PUNCT
easat-1021	395	11	analysis	analysis	NOUN
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easat-1021	395	13	gdp	gdp	NOUN
easat-1021	395	14	per	per	ADP
easat-1021	395	15	capita	capita	NOUN
easat-1021	395	16	,	,	PUNCT
easat-1021	395	17	government	government	NOUN
easat-1021	395	18	investment	investment	NOUN
easat-1021	395	19	,	,	PUNCT
easat-1021	395	20	and	and	CCONJ
easat-1021	395	21	inflation	inflation	NOUN
easat-1021	395	22	on	on	ADP
easat-1021	395	23	the	the	DET
easat-1021	395	24	regional	regional	ADJ
easat-1021	395	25	financial	financial	ADJ
easat-1021	395	26	independence	independence	NOUN
easat-1021	395	27	of	of	ADP
easat-1021	395	28	the	the	DET
easat-1021	395	29	city	city	NOUN
easat-1021	395	30	of	of	ADP
easat-1021	395	31	banjarmasin	banjarmasin	NOUN
easat-1021	395	32	,	,	PUNCT
easat-1021	395	33	"	"	PUNCT
easat-1021	395	34	journal	journal	NOUN
easat-1021	395	35	of	of	ADP
easat-1021	395	36	economics	economic	NOUN
easat-1021	395	37	and	and	CCONJ
easat-1021	395	38	development	development	NOUN
easat-1021	395	39	,	,	PUNCT
easat-1021	395	40	vol	vol	NOUN
easat-1021	395	41	.	.	PROPN
easat-1021	395	42	6	6	NUM
easat-1021	395	43	,	,	PUNCT
easat-1021	395	44	no	no	INTJ
easat-1021	395	45	.	.	NOUN
easat-1021	395	46	1	1	NUM
easat-1021	395	47	,	,	PUNCT
easat-1021	395	48	pp	pp	ADJ
easat-1021	395	49	.	.	PUNCT
easat-1021	396	1	477–488	477–488	NUM
easat-1021	396	2	,	,	PUNCT
easat-1021	396	3	2023	2023	NUM
easat-1021	396	4	.	.	PUNCT
easat-1021	397	1	https://doi.org/10.31092/jpkn.v1i2.793	https://doi.org/10.31092/jpkn.v1i2.793	PROPN
easat-1021	397	2	https://doi.org/10.35837/subs.v5i1.1382	https://doi.org/10.35837/subs.v5i1.1382	PROPN
easat-1021	397	3	https://doi.org/10.26593/be.v25i2.5259.21-40	https://doi.org/10.26593/be.v25i2.5259.21-40	PROPN
easat-1021	397	4	https://doi.org/10.26593/be.v25i2.5259.21-40	https://doi.org/10.26593/be.v25i2.5259.21-40	NOUN