id	sid	tid	token	lemma	pos
easat-2560	1	1	edelweiss	edelweiss	PROPN
easat-2560	1	2	applied	apply	VERB
easat-2560	1	3	science	science	NOUN
easat-2560	1	4	and	and	CCONJ
easat-2560	1	5	technology	technology	NOUN
easat-2560	1	6	issn	issn	PROPN
easat-2560	1	7	:	:	PUNCT
easat-2560	1	8	2576	2576	NUM
easat-2560	1	9	-	-	SYM
easat-2560	1	10	8484	8484	NUM
easat-2560	1	11	vol	vol	NOUN
easat-2560	1	12	.	.	PROPN
easat-2560	1	13	8	8	NUM
easat-2560	1	14	,	,	PUNCT
easat-2560	1	15	no	no	INTJ
easat-2560	1	16	.	.	NOUN
easat-2560	1	17	6	6	NUM
easat-2560	1	18	,	,	PUNCT
easat-2560	1	19	2817	2817	NUM
easat-2560	1	20	-	-	SYM
easat-2560	1	21	2835	2835	NUM
easat-2560	1	22	2024	2024	NUM
easat-2560	1	23	publisher	publisher	NOUN
easat-2560	1	24	:	:	PUNCT
easat-2560	1	25	learning	learn	VERB
easat-2560	1	26	gate	gate	NOUN
easat-2560	1	27	doi	doi	PROPN
easat-2560	1	28	:	:	PUNCT
easat-2560	1	29	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	1	30	©	©	PROPN
easat-2560	1	31	2024	2024	NUM
easat-2560	1	32	by	by	ADP
easat-2560	1	33	the	the	DET
easat-2560	1	34	authors	author	NOUN
easat-2560	1	35	;	;	PUNCT
easat-2560	1	36	licensee	licensee	PROPN
easat-2560	1	37	learning	learning	NOUN
easat-2560	1	38	gate	gate	NOUN
easat-2560	1	39	©	©	PROPN
easat-2560	1	40	2024	2024	NUM
easat-2560	1	41	by	by	ADP
easat-2560	1	42	the	the	DET
easat-2560	1	43	authors	author	NOUN
easat-2560	1	44	;	;	PUNCT
easat-2560	1	45	licensee	licensee	PROPN
easat-2560	1	46	learning	learn	VERB
easat-2560	1	47	gate	gate	NOUN
easat-2560	1	48	*	*	PUNCT
easat-2560	1	49	correspondence	correspondence	NOUN
easat-2560	1	50	:	:	PUNCT
easat-2560	1	51	agustin.fadjarenie@mercubuana.ac.id	agustin.fadjarenie@mercubuana.ac.id	PUNCT
easat-2560	1	52	digital	digital	ADJ
easat-2560	1	53	tax	tax	NOUN
easat-2560	1	54	policies	policy	NOUN
easat-2560	1	55	and	and	CCONJ
easat-2560	1	56	compliance	compliance	NOUN
easat-2560	1	57	challenges	challenge	NOUN
easat-2560	1	58	for	for	ADP
easat-2560	1	59	msmes	msme	NOUN
easat-2560	1	60	in	in	ADP
easat-2560	1	61	indonesia	indonesia	PROPN
easat-2560	1	62	pasu	pasu	PROPN
easat-2560	1	63	sibarani1	sibarani1	PROPN
easat-2560	1	64	,	,	PUNCT
easat-2560	1	65	agustin	agustin	PROPN
easat-2560	1	66	fadjarenie2	fadjarenie2	PROPN
easat-2560	1	67	*	*	PROPN
easat-2560	1	68	,	,	PUNCT
easat-2560	1	69	catur	catur	PROPN
easat-2560	1	70	widayati3	widayati3	PROPN
easat-2560	1	71	,	,	PUNCT
easat-2560	1	72	deden	deden	PROPN
easat-2560	1	73	tarmidi4	tarmidi4	PROPN
easat-2560	1	74	1,2,4department	1,2,4department	NUM
easat-2560	1	75	of	of	ADP
easat-2560	1	76	accounting	accounting	NOUN
easat-2560	1	77	,	,	PUNCT
easat-2560	1	78	universitas	universita	NOUN
easat-2560	1	79	mercu	mercu	PROPN
easat-2560	1	80	buana	buana	PROPN
easat-2560	1	81	jakarta	jakarta	PROPN
easat-2560	1	82	,	,	PUNCT
easat-2560	1	83	jakarta	jakarta	PROPN
easat-2560	1	84	,	,	PUNCT
easat-2560	1	85	indonesia	indonesia	PROPN
easat-2560	1	86	;	;	PUNCT
easat-2560	1	87	55522120006@student.mercubuana.ac.id	55522120006@student.mercubuana.ac.id	NUM
easat-2560	1	88	(	(	PUNCT
easat-2560	1	89	p.s	p.s	PROPN
easat-2560	1	90	.	.	PUNCT
easat-2560	1	91	)	)	PUNCT
easat-2560	1	92	agustin.fadjarenie@mercubuana.ac.id	agustin.fadjarenie@mercubuana.ac.id	PUNCT
easat-2560	1	93	(	(	PUNCT
easat-2560	1	94	a.f	a.f	PROPN
easat-2560	1	95	.	.	PROPN
easat-2560	1	96	)	)	PUNCT
easat-2560	1	97	deden.tarmidi@mercubuana.ac.id	deden.tarmidi@mercubuana.ac.id	PUNCT
easat-2560	2	1	(	(	PUNCT
easat-2560	2	2	d.t	d.t	PROPN
easat-2560	2	3	.	.	PUNCT
easat-2560	2	4	)	)	PUNCT
easat-2560	3	1	3department	3department	NUM
easat-2560	3	2	of	of	ADP
easat-2560	3	3	management	management	NOUN
easat-2560	3	4	,	,	PUNCT
easat-2560	3	5	universitas	universita	NOUN
easat-2560	3	6	mercu	mercu	PROPN
easat-2560	3	7	buana	buana	PROPN
easat-2560	3	8	jakarta	jakarta	PROPN
easat-2560	3	9	,	,	PUNCT
easat-2560	3	10	jakarta	jakarta	PROPN
easat-2560	3	11	,	,	PUNCT
easat-2560	3	12	indonesia	indonesia	PROPN
easat-2560	3	13	;	;	PUNCT
easat-2560	3	14	catur.widayati@mercubuana.ac.id	catur.widayati@mercubuana.ac.id	NUM
easat-2560	3	15	(	(	PUNCT
easat-2560	3	16	c.w	c.w	NOUN
easat-2560	3	17	.	.	PUNCT
easat-2560	3	18	)	)	PUNCT
easat-2560	4	1	abstract	abstract	NOUN
easat-2560	4	2	:	:	PUNCT
easat-2560	4	3	as	as	ADP
easat-2560	4	4	digital	digital	PROPN
easat-2560	4	5	micro	micro	NOUN
easat-2560	4	6	,	,	PUNCT
easat-2560	4	7	small	small	ADJ
easat-2560	4	8	,	,	PUNCT
easat-2560	4	9	and	and	CCONJ
easat-2560	4	10	medium	medium	ADJ
easat-2560	4	11	enterprises	enterprise	NOUN
easat-2560	4	12	(	(	PUNCT
easat-2560	4	13	msmes	msme	NOUN
easat-2560	4	14	)	)	PUNCT
easat-2560	4	15	rapidly	rapidly	ADV
easat-2560	4	16	grow	grow	VERB
easat-2560	4	17	in	in	ADP
easat-2560	4	18	indonesia	indonesia	PROPN
easat-2560	4	19	,	,	PUNCT
easat-2560	4	20	ensuring	ensure	VERB
easat-2560	4	21	their	their	PRON
easat-2560	4	22	compliance	compliance	NOUN
easat-2560	4	23	with	with	ADP
easat-2560	4	24	tax	tax	NOUN
easat-2560	4	25	regulations	regulation	NOUN
easat-2560	4	26	has	have	AUX
easat-2560	4	27	become	become	VERB
easat-2560	4	28	an	an	DET
easat-2560	4	29	urgent	urgent	ADJ
easat-2560	4	30	priority	priority	NOUN
easat-2560	4	31	.	.	PUNCT
easat-2560	5	1	this	this	DET
easat-2560	5	2	study	study	NOUN
easat-2560	5	3	delves	delve	VERB
easat-2560	5	4	into	into	ADP
easat-2560	5	5	the	the	DET
easat-2560	5	6	challenges	challenge	NOUN
easat-2560	5	7	and	and	CCONJ
easat-2560	5	8	innovative	innovative	ADJ
easat-2560	5	9	solutions	solution	NOUN
easat-2560	5	10	to	to	PART
easat-2560	5	11	enhance	enhance	VERB
easat-2560	5	12	tax	tax	NOUN
easat-2560	5	13	compliance	compliance	NOUN
easat-2560	5	14	,	,	PUNCT
easat-2560	5	15	focusing	focus	VERB
easat-2560	5	16	mainly	mainly	ADV
easat-2560	5	17	on	on	ADP
easat-2560	5	18	digital	digital	ADJ
easat-2560	5	19	content	content	NOUN
easat-2560	5	20	creators	creator	NOUN
easat-2560	5	21	.	.	PUNCT
easat-2560	6	1	this	this	DET
easat-2560	6	2	study	study	NOUN
easat-2560	6	3	examines	examine	VERB
easat-2560	6	4	the	the	DET
easat-2560	6	5	challenges	challenge	NOUN
easat-2560	6	6	and	and	CCONJ
easat-2560	6	7	solutions	solution	NOUN
easat-2560	6	8	for	for	ADP
easat-2560	6	9	improving	improve	VERB
easat-2560	6	10	tax	tax	NOUN
easat-2560	6	11	compliance	compliance	NOUN
easat-2560	6	12	among	among	ADP
easat-2560	6	13	digital	digital	PROPN
easat-2560	6	14	micro	micro	NOUN
easat-2560	6	15	,	,	PUNCT
easat-2560	6	16	small	small	ADJ
easat-2560	6	17	,	,	PUNCT
easat-2560	6	18	and	and	CCONJ
easat-2560	6	19	medium	medium	ADJ
easat-2560	6	20	enterprises	enterprise	NOUN
easat-2560	6	21	(	(	PUNCT
easat-2560	6	22	msmes	msme	NOUN
easat-2560	6	23	)	)	PUNCT
easat-2560	6	24	in	in	ADP
easat-2560	6	25	indonesia	indonesia	PROPN
easat-2560	6	26	,	,	PUNCT
easat-2560	6	27	mainly	mainly	ADV
easat-2560	6	28	digital	digital	ADJ
easat-2560	6	29	content	content	NOUN
easat-2560	6	30	creators	creator	NOUN
easat-2560	6	31	.	.	PUNCT
easat-2560	7	1	the	the	DET
easat-2560	7	2	research	research	NOUN
easat-2560	7	3	aims	aim	VERB
easat-2560	7	4	to	to	PART
easat-2560	7	5	analyze	analyze	VERB
easat-2560	7	6	the	the	DET
easat-2560	7	7	impact	impact	NOUN
easat-2560	7	8	of	of	ADP
easat-2560	7	9	tax	tax	NOUN
easat-2560	7	10	sanctions	sanction	NOUN
easat-2560	7	11	,	,	PUNCT
easat-2560	7	12	modernization	modernization	NOUN
easat-2560	7	13	of	of	ADP
easat-2560	7	14	tax	tax	NOUN
easat-2560	7	15	administration	administration	NOUN
easat-2560	7	16	,	,	PUNCT
easat-2560	7	17	and	and	CCONJ
easat-2560	7	18	tax	tax	NOUN
easat-2560	7	19	policy	policy	NOUN
easat-2560	7	20	reforms	reform	NOUN
easat-2560	7	21	on	on	ADP
easat-2560	7	22	the	the	DET
easat-2560	7	23	compliance	compliance	NOUN
easat-2560	7	24	behavior	behavior	NOUN
easat-2560	7	25	of	of	ADP
easat-2560	7	26	these	these	DET
easat-2560	7	27	entities	entity	NOUN
easat-2560	7	28	.	.	PUNCT
easat-2560	8	1	a	a	DET
easat-2560	8	2	qualitative	qualitative	ADJ
easat-2560	8	3	approach	approach	NOUN
easat-2560	8	4	was	be	AUX
easat-2560	8	5	employed	employ	VERB
easat-2560	8	6	,	,	PUNCT
easat-2560	8	7	utilizing	utilize	VERB
easat-2560	8	8	interviews	interview	NOUN
easat-2560	8	9	and	and	CCONJ
easat-2560	8	10	focus	focus	VERB
easat-2560	8	11	group	group	NOUN
easat-2560	8	12	discussions	discussion	NOUN
easat-2560	8	13	(	(	PUNCT
easat-2560	8	14	fgds	fgds	PROPN
easat-2560	8	15	)	)	PUNCT
easat-2560	8	16	with	with	ADP
easat-2560	8	17	informants	informant	NOUN
easat-2560	8	18	selected	select	VERB
easat-2560	8	19	through	through	ADP
easat-2560	8	20	purposive	purposive	ADJ
easat-2560	8	21	sampling	sampling	NOUN
easat-2560	8	22	.	.	PUNCT
easat-2560	9	1	the	the	DET
easat-2560	9	2	findings	finding	NOUN
easat-2560	9	3	indicate	indicate	VERB
easat-2560	9	4	that	that	SCONJ
easat-2560	9	5	tax	tax	NOUN
easat-2560	9	6	sanctions	sanction	NOUN
easat-2560	9	7	significantly	significantly	ADV
easat-2560	9	8	influence	influence	VERB
easat-2560	9	9	compliance	compliance	NOUN
easat-2560	9	10	,	,	PUNCT
easat-2560	9	11	but	but	CCONJ
easat-2560	9	12	modernization	modernization	NOUN
easat-2560	9	13	of	of	ADP
easat-2560	9	14	tax	tax	NOUN
easat-2560	9	15	systems	system	NOUN
easat-2560	9	16	improves	improve	VERB
easat-2560	9	17	transparency	transparency	NOUN
easat-2560	9	18	and	and	CCONJ
easat-2560	9	19	efficiency	efficiency	NOUN
easat-2560	9	20	,	,	PUNCT
easat-2560	9	21	thus	thus	ADV
easat-2560	9	22	enhancing	enhance	VERB
easat-2560	9	23	compliance	compliance	NOUN
easat-2560	9	24	.	.	PUNCT
easat-2560	10	1	policy	policy	NOUN
easat-2560	10	2	reforms	reform	NOUN
easat-2560	10	3	,	,	PUNCT
easat-2560	10	4	particularly	particularly	ADV
easat-2560	10	5	those	those	PRON
easat-2560	10	6	tailored	tailor	VERB
easat-2560	10	7	to	to	ADP
easat-2560	10	8	the	the	DET
easat-2560	10	9	unique	unique	ADJ
easat-2560	10	10	needs	need	NOUN
easat-2560	10	11	of	of	ADP
easat-2560	10	12	digital	digital	ADJ
easat-2560	10	13	businesses	business	NOUN
easat-2560	10	14	,	,	PUNCT
easat-2560	10	15	offer	offer	VERB
easat-2560	10	16	the	the	DET
easat-2560	10	17	flexibility	flexibility	NOUN
easat-2560	10	18	needed	need	VERB
easat-2560	10	19	for	for	ADP
easat-2560	10	20	fulfilling	fulfil	VERB
easat-2560	10	21	tax	tax	NOUN
easat-2560	10	22	obligations	obligation	NOUN
easat-2560	10	23	.	.	PUNCT
easat-2560	11	1	the	the	DET
easat-2560	11	2	novelty	novelty	NOUN
easat-2560	11	3	of	of	ADP
easat-2560	11	4	this	this	DET
easat-2560	11	5	research	research	NOUN
easat-2560	11	6	lies	lie	VERB
easat-2560	11	7	in	in	ADP
easat-2560	11	8	the	the	DET
easat-2560	11	9	proposed	propose	VERB
easat-2560	11	10	model	model	NOUN
easat-2560	11	11	that	that	PRON
easat-2560	11	12	integrates	integrate	VERB
easat-2560	11	13	tax	tax	NOUN
easat-2560	11	14	sanctions	sanction	NOUN
easat-2560	11	15	,	,	PUNCT
easat-2560	11	16	administrative	administrative	ADJ
easat-2560	11	17	modernization	modernization	NOUN
easat-2560	11	18	,	,	PUNCT
easat-2560	11	19	and	and	CCONJ
easat-2560	11	20	policy	policy	NOUN
easat-2560	11	21	reforms	reform	NOUN
easat-2560	11	22	,	,	PUNCT
easat-2560	11	23	addressing	address	VERB
easat-2560	11	24	the	the	DET
easat-2560	11	25	unique	unique	ADJ
easat-2560	11	26	characteristics	characteristic	NOUN
easat-2560	11	27	of	of	ADP
easat-2560	11	28	digital	digital	ADJ
easat-2560	11	29	msmes	msme	NOUN
easat-2560	11	30	.	.	PUNCT
easat-2560	12	1	the	the	DET
easat-2560	12	2	practical	practical	ADJ
easat-2560	12	3	implications	implication	NOUN
easat-2560	12	4	suggest	suggest	VERB
easat-2560	12	5	that	that	SCONJ
easat-2560	12	6	implementing	implement	VERB
easat-2560	12	7	a	a	DET
easat-2560	12	8	user	user	NOUN
easat-2560	12	9	-	-	PUNCT
easat-2560	12	10	friendly	friendly	ADJ
easat-2560	12	11	digital	digital	ADJ
easat-2560	12	12	tax	tax	NOUN
easat-2560	12	13	system	system	NOUN
easat-2560	12	14	,	,	PUNCT
easat-2560	12	15	supported	support	VERB
easat-2560	12	16	by	by	ADP
easat-2560	12	17	clear	clear	ADJ
easat-2560	12	18	guidelines	guideline	NOUN
easat-2560	12	19	and	and	CCONJ
easat-2560	12	20	targeted	target	VERB
easat-2560	12	21	reforms	reform	NOUN
easat-2560	12	22	,	,	PUNCT
easat-2560	12	23	can	can	AUX
easat-2560	12	24	simplify	simplify	VERB
easat-2560	12	25	compliance	compliance	NOUN
easat-2560	12	26	for	for	ADP
easat-2560	12	27	digital	digital	ADJ
easat-2560	12	28	msmes	msme	NOUN
easat-2560	12	29	,	,	PUNCT
easat-2560	12	30	leading	lead	VERB
easat-2560	12	31	to	to	ADP
easat-2560	12	32	better	well	ADJ
easat-2560	12	33	tax	tax	NOUN
easat-2560	12	34	reporting	reporting	NOUN
easat-2560	12	35	.	.	PUNCT
easat-2560	13	1	these	these	DET
easat-2560	13	2	findings	finding	NOUN
easat-2560	13	3	provide	provide	VERB
easat-2560	13	4	actionable	actionable	ADJ
easat-2560	13	5	insights	insight	NOUN
easat-2560	13	6	for	for	ADP
easat-2560	13	7	policymakers	policymaker	NOUN
easat-2560	13	8	in	in	ADP
easat-2560	13	9	designing	design	VERB
easat-2560	13	10	effective	effective	ADJ
easat-2560	13	11	,	,	PUNCT
easat-2560	13	12	adaptive	adaptive	ADJ
easat-2560	13	13	tax	tax	NOUN
easat-2560	13	14	policies	policy	NOUN
easat-2560	13	15	for	for	ADP
easat-2560	13	16	indonesia	indonesia	PROPN
easat-2560	13	17	's	's	PART
easat-2560	13	18	rapidly	rapidly	ADV
easat-2560	13	19	growing	grow	VERB
easat-2560	13	20	digital	digital	ADJ
easat-2560	13	21	economy	economy	NOUN
easat-2560	13	22	.	.	PUNCT
easat-2560	14	1	keywords	keyword	NOUN
easat-2560	14	2	:	:	PUNCT
easat-2560	14	3	digital	digital	ADJ
easat-2560	14	4	economy	economy	NOUN
easat-2560	14	5	,	,	PUNCT
easat-2560	14	6	modernization	modernization	NOUN
easat-2560	14	7	of	of	ADP
easat-2560	14	8	tax	tax	NOUN
easat-2560	14	9	administration	administration	NOUN
easat-2560	14	10	,	,	PUNCT
easat-2560	14	11	tax	tax	NOUN
easat-2560	14	12	compliance	compliance	NOUN
easat-2560	14	13	,	,	PUNCT
easat-2560	14	14	tax	tax	NOUN
easat-2560	14	15	policy	policy	NOUN
easat-2560	14	16	reform	reform	NOUN
easat-2560	14	17	,	,	PUNCT
easat-2560	14	18	tax	tax	NOUN
easat-2560	14	19	sanctions	sanction	NOUN
easat-2560	14	20	.	.	PUNCT
easat-2560	15	1	1	1	X
easat-2560	15	2	.	.	X
easat-2560	15	3	introduction	introduction	NOUN
easat-2560	15	4	tax	tax	NOUN
easat-2560	15	5	compliance	compliance	NOUN
easat-2560	15	6	continues	continue	VERB
easat-2560	15	7	to	to	PART
easat-2560	15	8	be	be	AUX
easat-2560	15	9	a	a	DET
easat-2560	15	10	pressing	press	VERB
easat-2560	15	11	issue	issue	NOUN
easat-2560	15	12	in	in	ADP
easat-2560	15	13	emerging	emerge	VERB
easat-2560	15	14	markets	market	NOUN
easat-2560	15	15	,	,	PUNCT
easat-2560	15	16	including	include	VERB
easat-2560	15	17	indonesia	indonesia	PROPN
easat-2560	15	18	,	,	PUNCT
easat-2560	15	19	where	where	SCONJ
easat-2560	15	20	the	the	DET
easat-2560	15	21	rapid	rapid	ADJ
easat-2560	15	22	expansion	expansion	NOUN
easat-2560	15	23	of	of	ADP
easat-2560	15	24	the	the	DET
easat-2560	15	25	digital	digital	ADJ
easat-2560	15	26	economy	economy	NOUN
easat-2560	15	27	has	have	AUX
easat-2560	15	28	outpaced	outpace	VERB
easat-2560	15	29	the	the	DET
easat-2560	15	30	current	current	ADJ
easat-2560	15	31	tax	tax	NOUN
easat-2560	15	32	regulatory	regulatory	ADJ
easat-2560	15	33	frameworks	framework	NOUN
easat-2560	15	34	.	.	PUNCT
easat-2560	16	1	with	with	ADP
easat-2560	16	2	digital	digital	ADJ
easat-2560	16	3	msmes	msme	NOUN
easat-2560	16	4	contributing	contribute	VERB
easat-2560	16	5	significantly	significantly	ADV
easat-2560	16	6	to	to	ADP
easat-2560	16	7	the	the	DET
easat-2560	16	8	national	national	ADJ
easat-2560	16	9	economy	economy	NOUN
easat-2560	16	10	,	,	PUNCT
easat-2560	16	11	it	it	PRON
easat-2560	16	12	is	be	AUX
easat-2560	16	13	critical	critical	ADJ
easat-2560	16	14	to	to	PART
easat-2560	16	15	address	address	VERB
easat-2560	16	16	the	the	DET
easat-2560	16	17	compliance	compliance	NOUN
easat-2560	16	18	gap	gap	NOUN
easat-2560	16	19	in	in	ADP
easat-2560	16	20	this	this	DET
easat-2560	16	21	sector	sector	NOUN
easat-2560	16	22	.	.	PUNCT
easat-2560	17	1	tax	tax	NOUN
easat-2560	17	2	compliance	compliance	NOUN
easat-2560	17	3	remains	remain	VERB
easat-2560	17	4	a	a	DET
easat-2560	17	5	significant	significant	ADJ
easat-2560	17	6	challenge	challenge	NOUN
easat-2560	17	7	for	for	ADP
easat-2560	17	8	many	many	ADJ
easat-2560	17	9	economies	economy	NOUN
easat-2560	17	10	,	,	PUNCT
easat-2560	17	11	especially	especially	ADV
easat-2560	17	12	in	in	ADP
easat-2560	17	13	emerging	emerge	VERB
easat-2560	17	14	markets	market	NOUN
easat-2560	17	15	like	like	ADP
easat-2560	17	16	indonesia	indonesia	PROPN
easat-2560	17	17	,	,	PUNCT
easat-2560	17	18	where	where	SCONJ
easat-2560	17	19	informal	informal	ADJ
easat-2560	17	20	sectors	sector	NOUN
easat-2560	17	21	and	and	CCONJ
easat-2560	17	22	digital	digital	ADJ
easat-2560	17	23	economies	economy	NOUN
easat-2560	17	24	are	be	AUX
easat-2560	17	25	expanding	expand	VERB
easat-2560	17	26	rapidly	rapidly	ADV
easat-2560	17	27	[	[	X
easat-2560	17	28	1	1	NUM
easat-2560	17	29	]	]	PUNCT
easat-2560	17	30	,	,	PUNCT
easat-2560	17	31	[	[	X
easat-2560	17	32	15	15	NUM
easat-2560	17	33	]	]	PUNCT
easat-2560	17	34	.	.	PUNCT
easat-2560	18	1	ensuring	ensure	VERB
easat-2560	18	2	that	that	SCONJ
easat-2560	18	3	all	all	DET
easat-2560	18	4	eligible	eligible	ADJ
easat-2560	18	5	taxpayers	taxpayer	NOUN
easat-2560	18	6	meet	meet	VERB
easat-2560	18	7	their	their	PRON
easat-2560	18	8	obligations	obligation	NOUN
easat-2560	18	9	is	be	AUX
easat-2560	18	10	critical	critical	ADJ
easat-2560	18	11	for	for	SCONJ
easat-2560	18	12	governments	government	NOUN
easat-2560	18	13	to	to	PART
easat-2560	18	14	generate	generate	VERB
easat-2560	18	15	revenue	revenue	NOUN
easat-2560	18	16	,	,	PUNCT
easat-2560	18	17	support	support	VERB
easat-2560	18	18	public	public	ADJ
easat-2560	18	19	services	service	NOUN
easat-2560	18	20	,	,	PUNCT
easat-2560	18	21	and	and	CCONJ
easat-2560	18	22	foster	foster	ADJ
easat-2560	18	23	sustainable	sustainable	ADJ
easat-2560	18	24	development	development	NOUN
easat-2560	18	25	.	.	PUNCT
easat-2560	19	1	in	in	ADP
easat-2560	19	2	recent	recent	ADJ
easat-2560	19	3	years	year	NOUN
easat-2560	19	4	,	,	PUNCT
easat-2560	19	5	digital	digital	ADJ
easat-2560	19	6	content	content	NOUN
easat-2560	19	7	creators	creator	NOUN
easat-2560	19	8	and	and	CCONJ
easat-2560	19	9	msmes	msme	NOUN
easat-2560	19	10	(	(	PUNCT
easat-2560	19	11	micro	micro	NOUN
easat-2560	19	12	et	et	PROPN
easat-2560	19	13	al	al	PROPN
easat-2560	19	14	.	.	PROPN
easat-2560	19	15	)	)	PUNCT
easat-2560	19	16	have	have	AUX
easat-2560	19	17	become	become	VERB
easat-2560	19	18	critical	critical	ADJ
easat-2560	19	19	contributors	contributor	NOUN
easat-2560	19	20	to	to	ADP
easat-2560	19	21	the	the	DET
easat-2560	19	22	economy	economy	NOUN
easat-2560	19	23	,	,	PUNCT
easat-2560	19	24	driven	drive	VERB
easat-2560	19	25	by	by	ADP
easat-2560	19	26	technological	technological	ADJ
easat-2560	19	27	advancements	advancement	NOUN
easat-2560	19	28	and	and	CCONJ
easat-2560	19	29	widespread	widespread	ADJ
easat-2560	19	30	internet	internet	NOUN
easat-2560	19	31	adoption	adoption	NOUN
easat-2560	19	32	[	[	X
easat-2560	19	33	12	12	NUM
easat-2560	19	34	]	]	PUNCT
easat-2560	19	35	.	.	PUNCT
easat-2560	20	1	however	however	ADV
easat-2560	20	2	,	,	PUNCT
easat-2560	20	3	these	these	DET
easat-2560	20	4	sectors	sector	NOUN
easat-2560	20	5	pose	pose	VERB
easat-2560	20	6	unique	unique	ADJ
easat-2560	20	7	challenges	challenge	NOUN
easat-2560	20	8	to	to	PART
easat-2560	20	9	tax	tax	NOUN
easat-2560	20	10	compliance	compliance	NOUN
easat-2560	20	11	due	due	ADP
easat-2560	20	12	to	to	ADP
easat-2560	20	13	their	their	PRON
easat-2560	20	14	decentralized	decentralized	ADJ
easat-2560	20	15	nature	nature	NOUN
easat-2560	20	16	,	,	PUNCT
easat-2560	20	17	reliance	reliance	NOUN
easat-2560	20	18	on	on	ADP
easat-2560	20	19	online	online	ADJ
easat-2560	20	20	platforms	platform	NOUN
easat-2560	20	21	,	,	PUNCT
easat-2560	20	22	and	and	CCONJ
easat-2560	20	23	often	often	ADV
easat-2560	20	24	informal	informal	ADJ
easat-2560	20	25	business	business	NOUN
easat-2560	20	26	structures	structure	NOUN
easat-2560	20	27	[	[	X
easat-2560	20	28	17	17	NUM
easat-2560	20	29	]	]	PUNCT
easat-2560	20	30	.	.	PUNCT
easat-2560	21	1	research	research	NOUN
easat-2560	22	1	[	[	X
easat-2560	22	2	3	3	X
easat-2560	22	3	]	]	PUNCT
easat-2560	22	4	has	have	AUX
easat-2560	22	5	shown	show	VERB
easat-2560	22	6	that	that	SCONJ
easat-2560	22	7	early	early	ADJ
easat-2560	22	8	tax	tax	NOUN
easat-2560	22	9	education	education	NOUN
easat-2560	22	10	could	could	AUX
easat-2560	22	11	potentially	potentially	ADV
easat-2560	22	12	influence	influence	VERB
easat-2560	22	13	future	future	ADJ
easat-2560	22	14	compliance	compliance	NOUN
easat-2560	22	15	behavior	behavior	NOUN
easat-2560	22	16	,	,	PUNCT
easat-2560	22	17	particularly	particularly	ADV
easat-2560	22	18	by	by	ADP
easat-2560	22	19	instilling	instill	VERB
easat-2560	22	20	a	a	DET
easat-2560	22	21	sense	sense	NOUN
easat-2560	22	22	of	of	ADP
easat-2560	22	23	responsibility	responsibility	NOUN
easat-2560	22	24	and	and	CCONJ
easat-2560	22	25	awareness	awareness	NOUN
easat-2560	22	26	of	of	ADP
easat-2560	22	27	tax	tax	NOUN
easat-2560	22	28	obligations	obligation	NOUN
easat-2560	22	29	among	among	ADP
easat-2560	22	30	digital	digital	ADJ
easat-2560	22	31	msmes	msme	NOUN
easat-2560	22	32	and	and	CCONJ
easat-2560	22	33	content	content	NOUN
easat-2560	22	34	creators	creator	NOUN
easat-2560	22	35	.	.	PUNCT
easat-2560	23	1	this	this	PRON
easat-2560	23	2	is	be	AUX
easat-2560	23	3	especially	especially	ADV
easat-2560	23	4	crucial	crucial	ADJ
easat-2560	23	5	as	as	ADP
easat-2560	23	6	many	many	ADJ
easat-2560	23	7	digital	digital	ADJ
easat-2560	23	8	entrepreneurs	entrepreneur	NOUN
easat-2560	23	9	may	may	AUX
easat-2560	23	10	not	not	PART
easat-2560	23	11	https://orcid.org/0009-0006-0502-5938	https://orcid.org/0009-0006-0502-5938	DET
easat-2560	23	12	https://orcid.org/0000-0002-1422-3753	https://orcid.org/0000-0002-1422-3753	PROPN
easat-2560	23	13	https://orcid.org/0000-0003-1620-4289	https://orcid.org/0000-0003-1620-4289	NOUN
easat-2560	23	14	https://orcid.org/0000-0002-4503-0540	https://orcid.org/0000-0002-4503-0540	PROPN
easat-2560	23	15	2818	2818	NUM
easat-2560	23	16	edelweiss	edelweiss	PROPN
easat-2560	23	17	applied	apply	VERB
easat-2560	23	18	science	science	NOUN
easat-2560	23	19	and	and	CCONJ
easat-2560	23	20	technology	technology	NOUN
easat-2560	23	21	issn	issn	PROPN
easat-2560	23	22	:	:	PUNCT
easat-2560	23	23	2576	2576	NUM
easat-2560	23	24	-	-	SYM
easat-2560	23	25	8484	8484	NUM
easat-2560	23	26	vol	vol	NOUN
easat-2560	23	27	.	.	PROPN
easat-2560	24	1	8	8	NUM
easat-2560	24	2	,	,	PUNCT
easat-2560	24	3	no	no	INTJ
easat-2560	24	4	.	.	NOUN
easat-2560	25	1	6	6	NUM
easat-2560	25	2	:	:	SYM
easat-2560	25	3	2817	2817	NUM
easat-2560	25	4	-	-	SYM
easat-2560	25	5	2835	2835	NUM
easat-2560	25	6	,	,	PUNCT
easat-2560	25	7	2024	2024	NUM
easat-2560	25	8	doi	doi	NOUN
easat-2560	25	9	:	:	PUNCT
easat-2560	25	10	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	25	11	©	©	PROPN
easat-2560	25	12	2024	2024	NUM
easat-2560	25	13	by	by	ADP
easat-2560	25	14	the	the	DET
easat-2560	25	15	authors	author	NOUN
easat-2560	25	16	;	;	PUNCT
easat-2560	25	17	licensee	licensee	PROPN
easat-2560	25	18	learning	learning	NOUN
easat-2560	25	19	gate	gate	NOUN
easat-2560	25	20	fully	fully	ADV
easat-2560	25	21	understand	understand	VERB
easat-2560	25	22	the	the	DET
easat-2560	25	23	complexities	complexity	NOUN
easat-2560	25	24	of	of	ADP
easat-2560	25	25	tax	tax	NOUN
easat-2560	25	26	compliance	compliance	NOUN
easat-2560	25	27	in	in	ADP
easat-2560	25	28	their	their	PRON
easat-2560	25	29	sector	sector	NOUN
easat-2560	25	30	.	.	PUNCT
easat-2560	26	1	by	by	ADP
easat-2560	26	2	improving	improve	VERB
easat-2560	26	3	tax	tax	NOUN
easat-2560	26	4	literacy	literacy	NOUN
easat-2560	26	5	,	,	PUNCT
easat-2560	26	6	governments	government	NOUN
easat-2560	26	7	can	can	AUX
easat-2560	26	8	reduce	reduce	VERB
easat-2560	26	9	the	the	DET
easat-2560	26	10	compliance	compliance	NOUN
easat-2560	26	11	gap	gap	NOUN
easat-2560	26	12	and	and	CCONJ
easat-2560	26	13	foster	foster	VERB
easat-2560	26	14	a	a	DET
easat-2560	26	15	culture	culture	NOUN
easat-2560	26	16	of	of	ADP
easat-2560	26	17	voluntary	voluntary	ADJ
easat-2560	26	18	compliance	compliance	NOUN
easat-2560	26	19	.	.	PUNCT
easat-2560	27	1	tax	tax	NOUN
easat-2560	27	2	compliance	compliance	NOUN
easat-2560	27	3	in	in	ADP
easat-2560	27	4	the	the	DET
easat-2560	27	5	digital	digital	ADJ
easat-2560	27	6	sector	sector	NOUN
easat-2560	27	7	has	have	AUX
easat-2560	27	8	attracted	attract	VERB
easat-2560	27	9	increasing	increase	VERB
easat-2560	27	10	attention	attention	NOUN
easat-2560	27	11	as	as	SCONJ
easat-2560	27	12	governments	government	NOUN
easat-2560	27	13	strive	strive	VERB
easat-2560	27	14	to	to	PART
easat-2560	27	15	regulate	regulate	VERB
easat-2560	27	16	this	this	DET
easat-2560	27	17	emerging	emerge	VERB
easat-2560	27	18	economy	economy	NOUN
easat-2560	27	19	.	.	PUNCT
easat-2560	28	1	traditional	traditional	ADJ
easat-2560	28	2	mechanisms	mechanism	NOUN
easat-2560	28	3	,	,	PUNCT
easat-2560	28	4	such	such	ADJ
easat-2560	28	5	as	as	ADP
easat-2560	28	6	tax	tax	NOUN
easat-2560	28	7	penalties	penalty	NOUN
easat-2560	28	8	,	,	PUNCT
easat-2560	28	9	tax	tax	NOUN
easat-2560	28	10	administration	administration	NOUN
easat-2560	28	11	modernization	modernization	NOUN
easat-2560	28	12	,	,	PUNCT
easat-2560	28	13	and	and	CCONJ
easat-2560	28	14	tax	tax	NOUN
easat-2560	28	15	policy	policy	NOUN
easat-2560	28	16	reforms	reform	NOUN
easat-2560	28	17	,	,	PUNCT
easat-2560	28	18	have	have	AUX
easat-2560	28	19	been	be	AUX
easat-2560	28	20	widely	widely	ADV
easat-2560	28	21	studied	study	VERB
easat-2560	28	22	in	in	ADP
easat-2560	28	23	other	other	ADJ
easat-2560	28	24	sectors	sector	NOUN
easat-2560	28	25	.	.	PUNCT
easat-2560	29	1	these	these	DET
easat-2560	29	2	strategies	strategy	NOUN
easat-2560	29	3	address	address	VERB
easat-2560	29	4	common	common	ADJ
easat-2560	29	5	pain	pain	NOUN
easat-2560	29	6	points	point	NOUN
easat-2560	29	7	in	in	ADP
easat-2560	29	8	tax	tax	NOUN
easat-2560	29	9	systems	system	NOUN
easat-2560	29	10	,	,	PUNCT
easat-2560	29	11	enhancing	enhance	VERB
easat-2560	29	12	voluntary	voluntary	ADJ
easat-2560	29	13	compliance	compliance	NOUN
easat-2560	29	14	and	and	CCONJ
easat-2560	29	15	simplifying	simplify	VERB
easat-2560	29	16	tax	tax	NOUN
easat-2560	29	17	administration	administration	NOUN
easat-2560	29	18	[	[	X
easat-2560	29	19	16	16	NUM
easat-2560	29	20	]	]	PUNCT
easat-2560	29	21	,	,	PUNCT
easat-2560	29	22	[	[	X
easat-2560	29	23	17	17	NUM
easat-2560	29	24	]	]	PUNCT
easat-2560	29	25	.	.	PUNCT
easat-2560	30	1	however	however	ADV
easat-2560	30	2	,	,	PUNCT
easat-2560	30	3	applying	apply	VERB
easat-2560	30	4	these	these	DET
easat-2560	30	5	mechanisms	mechanism	NOUN
easat-2560	30	6	to	to	ADP
easat-2560	30	7	msmes	msme	NOUN
easat-2560	30	8	and	and	CCONJ
easat-2560	30	9	digital	digital	ADJ
easat-2560	30	10	content	content	NOUN
easat-2560	30	11	creators	creator	NOUN
easat-2560	30	12	has	have	AUX
easat-2560	30	13	received	receive	VERB
easat-2560	30	14	limited	limited	ADJ
easat-2560	30	15	attention	attention	NOUN
easat-2560	30	16	,	,	PUNCT
easat-2560	30	17	especially	especially	ADV
easat-2560	30	18	in	in	ADP
easat-2560	30	19	the	the	DET
easat-2560	30	20	indonesian	indonesian	ADJ
easat-2560	30	21	context	context	NOUN
easat-2560	30	22	.	.	PUNCT
easat-2560	31	1	the	the	DET
easat-2560	31	2	rise	rise	NOUN
easat-2560	31	3	of	of	ADP
easat-2560	31	4	digital	digital	ADJ
easat-2560	31	5	content	content	NOUN
easat-2560	31	6	creators	creator	NOUN
easat-2560	31	7	in	in	ADP
easat-2560	31	8	indonesia	indonesia	PROPN
easat-2560	31	9	,	,	PUNCT
easat-2560	31	10	fueled	fuel	VERB
easat-2560	31	11	by	by	ADP
easat-2560	31	12	increasing	increase	VERB
easat-2560	31	13	internet	internet	NOUN
easat-2560	31	14	penetration	penetration	NOUN
easat-2560	31	15	and	and	CCONJ
easat-2560	31	16	the	the	DET
easat-2560	31	17	proliferation	proliferation	NOUN
easat-2560	31	18	of	of	ADP
easat-2560	31	19	digital	digital	ADJ
easat-2560	31	20	platforms	platform	NOUN
easat-2560	31	21	,	,	PUNCT
easat-2560	31	22	presents	present	VERB
easat-2560	31	23	new	new	ADJ
easat-2560	31	24	challenges	challenge	NOUN
easat-2560	31	25	for	for	ADP
easat-2560	31	26	tax	tax	NOUN
easat-2560	31	27	authorities	authority	NOUN
easat-2560	31	28	.	.	PUNCT
easat-2560	32	1	digital	digital	ADJ
easat-2560	32	2	content	content	NOUN
easat-2560	32	3	creators	creator	NOUN
easat-2560	32	4	often	often	ADV
easat-2560	32	5	monetize	monetize	VERB
easat-2560	32	6	their	their	PRON
easat-2560	32	7	activities	activity	NOUN
easat-2560	32	8	through	through	ADP
easat-2560	32	9	various	various	ADJ
easat-2560	32	10	income	income	NOUN
easat-2560	32	11	streams	stream	NOUN
easat-2560	32	12	—	—	PUNCT
easat-2560	32	13	such	such	ADJ
easat-2560	32	14	as	as	ADP
easat-2560	32	15	sponsorships	sponsorship	NOUN
easat-2560	32	16	,	,	PUNCT
easat-2560	32	17	advertisements	advertisement	NOUN
easat-2560	32	18	,	,	PUNCT
easat-2560	32	19	and	and	CCONJ
easat-2560	32	20	brand	brand	NOUN
easat-2560	32	21	partnerships	partnership	NOUN
easat-2560	32	22	—	—	PUNCT
easat-2560	32	23	that	that	PRON
easat-2560	32	24	are	be	AUX
easat-2560	32	25	more	more	ADV
easat-2560	32	26	complex	complex	ADJ
easat-2560	32	27	and	and	CCONJ
easat-2560	32	28	informal	informal	ADJ
easat-2560	32	29	than	than	ADP
easat-2560	32	30	traditional	traditional	ADJ
easat-2560	32	31	business	business	NOUN
easat-2560	32	32	models	model	NOUN
easat-2560	32	33	[	[	X
easat-2560	32	34	9	9	NUM
easat-2560	32	35	]	]	PUNCT
easat-2560	32	36	.	.	PUNCT
easat-2560	33	1	this	this	DET
easat-2560	33	2	informal	informal	ADJ
easat-2560	33	3	nature	nature	NOUN
easat-2560	33	4	leads	lead	VERB
easat-2560	33	5	to	to	ADP
easat-2560	33	6	a	a	DET
easat-2560	33	7	substantial	substantial	ADJ
easat-2560	33	8	compliance	compliance	NOUN
easat-2560	33	9	gap	gap	NOUN
easat-2560	33	10	,	,	PUNCT
easat-2560	33	11	as	as	SCONJ
easat-2560	33	12	many	many	ADJ
easat-2560	33	13	content	content	NOUN
easat-2560	33	14	creators	creator	NOUN
easat-2560	33	15	and	and	CCONJ
easat-2560	33	16	msmes	msme	NOUN
easat-2560	33	17	remain	remain	VERB
easat-2560	33	18	outside	outside	ADP
easat-2560	33	19	the	the	DET
easat-2560	33	20	formal	formal	ADJ
easat-2560	33	21	tax	tax	NOUN
easat-2560	33	22	system	system	NOUN
easat-2560	33	23	[	[	X
easat-2560	33	24	22	22	NUM
easat-2560	33	25	]	]	PUNCT
easat-2560	33	26	.	.	PUNCT
easat-2560	34	1	the	the	DET
easat-2560	34	2	rapid	rapid	ADJ
easat-2560	34	3	growth	growth	NOUN
easat-2560	34	4	in	in	ADP
easat-2560	34	5	this	this	DET
easat-2560	34	6	sector	sector	NOUN
easat-2560	34	7	,	,	PUNCT
easat-2560	34	8	with	with	ADP
easat-2560	34	9	content	content	NOUN
easat-2560	34	10	creators	creator	NOUN
easat-2560	34	11	increasing	increase	VERB
easat-2560	34	12	by	by	ADP
easat-2560	34	13	314	314	NUM
easat-2560	34	14	%	%	NOUN
easat-2560	34	15	globally	globally	ADV
easat-2560	34	16	between	between	ADP
easat-2560	34	17	2021	2021	NUM
easat-2560	34	18	and	and	CCONJ
easat-2560	34	19	2023	2023	NUM
easat-2560	34	20	[	[	X
easat-2560	34	21	20	20	NUM
easat-2560	34	22	]	]	PUNCT
easat-2560	34	23	,	,	PUNCT
easat-2560	34	24	further	far	ADV
easat-2560	34	25	complicates	complicate	VERB
easat-2560	34	26	tax	tax	NOUN
easat-2560	34	27	administration	administration	NOUN
easat-2560	34	28	.	.	PUNCT
easat-2560	35	1	the	the	DET
easat-2560	35	2	existing	exist	VERB
easat-2560	35	3	body	body	NOUN
easat-2560	35	4	of	of	ADP
easat-2560	35	5	research	research	NOUN
easat-2560	35	6	suggests	suggest	VERB
easat-2560	35	7	that	that	SCONJ
easat-2560	35	8	tax	tax	NOUN
easat-2560	35	9	penalties	penalty	NOUN
easat-2560	35	10	,	,	PUNCT
easat-2560	35	11	modernization	modernization	NOUN
easat-2560	35	12	,	,	PUNCT
easat-2560	35	13	and	and	CCONJ
easat-2560	35	14	policy	policy	NOUN
easat-2560	35	15	reforms	reform	NOUN
easat-2560	35	16	can	can	AUX
easat-2560	35	17	influence	influence	VERB
easat-2560	35	18	compliance	compliance	NOUN
easat-2560	35	19	behavior	behavior	NOUN
easat-2560	35	20	,	,	PUNCT
easat-2560	35	21	but	but	CCONJ
easat-2560	35	22	their	their	PRON
easat-2560	35	23	impact	impact	NOUN
easat-2560	35	24	on	on	ADP
easat-2560	35	25	digital	digital	ADJ
easat-2560	35	26	msmes	msme	NOUN
easat-2560	35	27	remains	remain	VERB
easat-2560	35	28	underexplored	underexplored	ADJ
easat-2560	35	29	[	[	X
easat-2560	35	30	5	5	NUM
easat-2560	35	31	]	]	PUNCT
easat-2560	35	32	,	,	PUNCT
easat-2560	35	33	[	[	X
easat-2560	35	34	18	18	NUM
easat-2560	35	35	]	]	PUNCT
easat-2560	35	36	.	.	PUNCT
easat-2560	36	1	moreover	moreover	ADV
easat-2560	36	2	,	,	PUNCT
easat-2560	36	3	the	the	DET
easat-2560	36	4	interaction	interaction	NOUN
easat-2560	36	5	between	between	ADP
easat-2560	36	6	these	these	DET
easat-2560	36	7	mechanisms	mechanism	NOUN
easat-2560	36	8	and	and	CCONJ
easat-2560	36	9	the	the	DET
easat-2560	36	10	characteristics	characteristic	NOUN
easat-2560	36	11	of	of	ADP
easat-2560	36	12	digital	digital	ADJ
easat-2560	36	13	businesses	business	NOUN
easat-2560	36	14	—	—	PUNCT
easat-2560	36	15	such	such	ADJ
easat-2560	36	16	as	as	ADP
easat-2560	36	17	size	size	NOUN
easat-2560	36	18	,	,	PUNCT
easat-2560	36	19	industry	industry	NOUN
easat-2560	36	20	type	type	NOUN
easat-2560	36	21	,	,	PUNCT
easat-2560	36	22	and	and	CCONJ
easat-2560	36	23	reliance	reliance	NOUN
easat-2560	36	24	on	on	ADP
easat-2560	36	25	digital	digital	ADJ
easat-2560	36	26	platforms	platform	NOUN
easat-2560	36	27	—	—	PUNCT
easat-2560	36	28	has	have	AUX
easat-2560	36	29	not	not	PART
easat-2560	36	30	been	be	AUX
easat-2560	36	31	sufficiently	sufficiently	ADV
easat-2560	36	32	addressed	address	VERB
easat-2560	36	33	.	.	PUNCT
easat-2560	37	1	given	give	VERB
easat-2560	37	2	the	the	DET
easat-2560	37	3	distinctive	distinctive	ADJ
easat-2560	37	4	nature	nature	NOUN
easat-2560	37	5	of	of	ADP
easat-2560	37	6	digital	digital	ADJ
easat-2560	37	7	content	content	NOUN
easat-2560	37	8	creation	creation	NOUN
easat-2560	37	9	as	as	ADP
easat-2560	37	10	a	a	DET
easat-2560	37	11	business	business	NOUN
easat-2560	37	12	model	model	NOUN
easat-2560	37	13	,	,	PUNCT
easat-2560	37	14	it	it	PRON
easat-2560	37	15	is	be	AUX
easat-2560	37	16	crucial	crucial	ADJ
easat-2560	37	17	to	to	PART
easat-2560	37	18	assess	assess	VERB
easat-2560	37	19	how	how	SCONJ
easat-2560	37	20	these	these	DET
easat-2560	37	21	strategies	strategy	NOUN
easat-2560	37	22	apply	apply	VERB
easat-2560	37	23	to	to	ADP
easat-2560	37	24	this	this	DET
easat-2560	37	25	sector	sector	NOUN
easat-2560	37	26	[	[	X
easat-2560	37	27	6	6	NUM
easat-2560	37	28	]	]	PUNCT
easat-2560	37	29	.	.	PUNCT
easat-2560	38	1	this	this	DET
easat-2560	38	2	study	study	NOUN
easat-2560	38	3	aims	aim	VERB
easat-2560	38	4	to	to	PART
easat-2560	38	5	fill	fill	VERB
easat-2560	38	6	this	this	DET
easat-2560	38	7	gap	gap	NOUN
easat-2560	38	8	by	by	ADP
easat-2560	38	9	analyzing	analyze	VERB
easat-2560	38	10	the	the	DET
easat-2560	38	11	impact	impact	NOUN
easat-2560	38	12	of	of	ADP
easat-2560	38	13	tax	tax	NOUN
easat-2560	38	14	penalties	penalty	NOUN
easat-2560	38	15	,	,	PUNCT
easat-2560	38	16	administrative	administrative	ADJ
easat-2560	38	17	modernization	modernization	NOUN
easat-2560	38	18	,	,	PUNCT
easat-2560	38	19	and	and	CCONJ
easat-2560	38	20	tax	tax	NOUN
easat-2560	38	21	policy	policy	NOUN
easat-2560	38	22	reforms	reform	NOUN
easat-2560	38	23	on	on	ADP
easat-2560	38	24	tax	tax	NOUN
easat-2560	38	25	compliance	compliance	NOUN
easat-2560	38	26	among	among	ADP
easat-2560	38	27	digital	digital	ADJ
easat-2560	38	28	content	content	NOUN
easat-2560	38	29	creators	creator	NOUN
easat-2560	38	30	and	and	CCONJ
easat-2560	38	31	msmes	msme	NOUN
easat-2560	38	32	in	in	ADP
easat-2560	38	33	indonesia	indonesia	PROPN
easat-2560	38	34	.	.	PUNCT
easat-2560	39	1	it	it	PRON
easat-2560	39	2	also	also	ADV
easat-2560	39	3	seeks	seek	VERB
easat-2560	39	4	to	to	PART
easat-2560	39	5	explore	explore	VERB
easat-2560	39	6	the	the	DET
easat-2560	39	7	interaction	interaction	NOUN
easat-2560	39	8	of	of	ADP
easat-2560	39	9	these	these	DET
easat-2560	39	10	factors	factor	NOUN
easat-2560	39	11	and	and	CCONJ
easat-2560	39	12	determine	determine	VERB
easat-2560	39	13	whether	whether	SCONJ
easat-2560	39	14	their	their	PRON
easat-2560	39	15	effectiveness	effectiveness	NOUN
easat-2560	39	16	varies	vary	VERB
easat-2560	39	17	based	base	VERB
easat-2560	39	18	on	on	ADP
easat-2560	39	19	the	the	DET
easat-2560	39	20	characteristics	characteristic	NOUN
easat-2560	39	21	of	of	ADP
easat-2560	39	22	the	the	DET
easat-2560	39	23	businesses	business	NOUN
easat-2560	39	24	involved	involve	VERB
easat-2560	39	25	.	.	PUNCT
easat-2560	40	1	by	by	ADP
easat-2560	40	2	examining	examine	VERB
easat-2560	40	3	these	these	DET
easat-2560	40	4	issues	issue	NOUN
easat-2560	40	5	,	,	PUNCT
easat-2560	40	6	the	the	DET
easat-2560	40	7	study	study	NOUN
easat-2560	40	8	provides	provide	VERB
easat-2560	40	9	valuable	valuable	ADJ
easat-2560	40	10	insights	insight	NOUN
easat-2560	40	11	for	for	ADP
easat-2560	40	12	policymakers	policymaker	NOUN
easat-2560	40	13	and	and	CCONJ
easat-2560	40	14	academics	academic	NOUN
easat-2560	40	15	interested	interested	ADJ
easat-2560	40	16	in	in	ADP
easat-2560	40	17	improving	improve	VERB
easat-2560	40	18	tax	tax	NOUN
easat-2560	40	19	compliance	compliance	NOUN
easat-2560	40	20	in	in	ADP
easat-2560	40	21	the	the	DET
easat-2560	40	22	digital	digital	ADJ
easat-2560	40	23	age	age	NOUN
easat-2560	40	24	.	.	PUNCT
easat-2560	41	1	the	the	DET
easat-2560	41	2	research	research	NOUN
easat-2560	41	3	questions	question	NOUN
easat-2560	41	4	below	below	ADV
easat-2560	41	5	are	be	AUX
easat-2560	41	6	derived	derive	VERB
easat-2560	41	7	from	from	ADP
easat-2560	41	8	critical	critical	ADJ
easat-2560	41	9	gaps	gap	NOUN
easat-2560	41	10	in	in	ADP
easat-2560	41	11	the	the	DET
easat-2560	41	12	literature	literature	NOUN
easat-2560	41	13	regarding	regard	VERB
easat-2560	41	14	the	the	DET
easat-2560	41	15	intersection	intersection	NOUN
easat-2560	41	16	of	of	ADP
easat-2560	41	17	tax	tax	NOUN
easat-2560	41	18	sanctions	sanction	NOUN
easat-2560	41	19	,	,	PUNCT
easat-2560	41	20	administrative	administrative	ADJ
easat-2560	41	21	modernization	modernization	NOUN
easat-2560	41	22	,	,	PUNCT
easat-2560	41	23	and	and	CCONJ
easat-2560	41	24	tax	tax	NOUN
easat-2560	41	25	policy	policy	NOUN
easat-2560	41	26	reform	reform	NOUN
easat-2560	41	27	in	in	ADP
easat-2560	41	28	enhancing	enhance	VERB
easat-2560	41	29	compliance	compliance	NOUN
easat-2560	41	30	among	among	ADP
easat-2560	41	31	digital	digital	ADJ
easat-2560	41	32	msmes	msme	NOUN
easat-2560	41	33	.	.	PUNCT
easat-2560	42	1	the	the	DET
easat-2560	42	2	literature	literature	NOUN
easat-2560	42	3	suggests	suggest	VERB
easat-2560	42	4	that	that	SCONJ
easat-2560	42	5	while	while	SCONJ
easat-2560	42	6	these	these	DET
easat-2560	42	7	strategies	strategy	NOUN
easat-2560	42	8	have	have	AUX
easat-2560	42	9	been	be	AUX
easat-2560	42	10	effective	effective	ADJ
easat-2560	42	11	in	in	ADP
easat-2560	42	12	traditional	traditional	ADJ
easat-2560	42	13	sectors	sector	NOUN
easat-2560	42	14	,	,	PUNCT
easat-2560	42	15	their	their	PRON
easat-2560	42	16	impact	impact	NOUN
easat-2560	42	17	on	on	ADP
easat-2560	42	18	digital	digital	ADJ
easat-2560	42	19	businesses	business	NOUN
easat-2560	42	20	remains	remain	VERB
easat-2560	42	21	underexplored	underexplored	ADJ
easat-2560	42	22	[	[	X
easat-2560	42	23	6	6	NUM
easat-2560	42	24	]	]	PUNCT
easat-2560	42	25	,	,	PUNCT
easat-2560	42	26	[	[	X
easat-2560	42	27	13	13	NUM
easat-2560	42	28	]	]	PUNCT
easat-2560	42	29	.	.	PUNCT
easat-2560	43	1	furthermore	furthermore	ADV
easat-2560	43	2	,	,	PUNCT
easat-2560	43	3	the	the	DET
easat-2560	43	4	unique	unique	ADJ
easat-2560	43	5	characteristics	characteristic	NOUN
easat-2560	43	6	of	of	ADP
easat-2560	43	7	digital	digital	ADJ
easat-2560	43	8	msmes	msme	NOUN
easat-2560	43	9	—	—	PUNCT
easat-2560	43	10	such	such	ADJ
easat-2560	43	11	as	as	ADP
easat-2560	43	12	their	their	PRON
easat-2560	43	13	reliance	reliance	NOUN
easat-2560	43	14	on	on	ADP
easat-2560	43	15	digital	digital	ADJ
easat-2560	43	16	platforms	platform	NOUN
easat-2560	43	17	and	and	CCONJ
easat-2560	43	18	diverse	diverse	ADJ
easat-2560	43	19	income	income	NOUN
easat-2560	43	20	structures	structure	NOUN
easat-2560	43	21	create	create	VERB
easat-2560	43	22	additional	additional	ADJ
easat-2560	43	23	complexities	complexity	NOUN
easat-2560	43	24	for	for	ADP
easat-2560	43	25	tax	tax	NOUN
easat-2560	43	26	compliance	compliance	NOUN
easat-2560	43	27	,	,	PUNCT
easat-2560	43	28	necessitating	necessitate	VERB
easat-2560	43	29	further	further	ADJ
easat-2560	43	30	investigation	investigation	NOUN
easat-2560	43	31	.	.	PUNCT
easat-2560	44	1	the	the	DET
easat-2560	44	2	study	study	NOUN
easat-2560	44	3	addresses	address	VERB
easat-2560	44	4	the	the	DET
easat-2560	44	5	following	follow	VERB
easat-2560	44	6	research	research	NOUN
easat-2560	44	7	questions	question	NOUN
easat-2560	44	8	:	:	PUNCT
easat-2560	45	1	1	1	X
easat-2560	45	2	.	.	X
easat-2560	46	1	how	how	SCONJ
easat-2560	46	2	effective	effective	ADJ
easat-2560	46	3	are	be	AUX
easat-2560	46	4	tax	tax	NOUN
easat-2560	46	5	sanctions	sanction	NOUN
easat-2560	46	6	in	in	ADP
easat-2560	46	7	increasing	increase	VERB
easat-2560	46	8	compliance	compliance	NOUN
easat-2560	46	9	among	among	ADP
easat-2560	46	10	digital	digital	ADJ
easat-2560	46	11	msmes	msme	NOUN
easat-2560	46	12	compared	compare	VERB
easat-2560	46	13	to	to	ADP
easat-2560	46	14	administrative	administrative	ADJ
easat-2560	46	15	modernization	modernization	NOUN
easat-2560	46	16	and	and	CCONJ
easat-2560	46	17	tax	tax	NOUN
easat-2560	46	18	policy	policy	NOUN
easat-2560	46	19	reform	reform	NOUN
easat-2560	46	20	?	?	PUNCT
easat-2560	47	1	this	this	DET
easat-2560	47	2	question	question	NOUN
easat-2560	47	3	examines	examine	VERB
easat-2560	47	4	the	the	DET
easat-2560	47	5	comparative	comparative	ADJ
easat-2560	47	6	effectiveness	effectiveness	NOUN
easat-2560	47	7	of	of	ADP
easat-2560	47	8	these	these	DET
easat-2560	47	9	mechanisms	mechanism	NOUN
easat-2560	47	10	,	,	PUNCT
easat-2560	47	11	drawing	draw	VERB
easat-2560	47	12	from	from	ADP
easat-2560	47	13	previous	previous	ADJ
easat-2560	47	14	studies	study	NOUN
easat-2560	47	15	that	that	PRON
easat-2560	47	16	show	show	VERB
easat-2560	47	17	that	that	SCONJ
easat-2560	47	18	tax	tax	NOUN
easat-2560	47	19	sanctions	sanction	NOUN
easat-2560	47	20	and	and	CCONJ
easat-2560	47	21	modernization	modernization	NOUN
easat-2560	47	22	have	have	VERB
easat-2560	47	23	varying	vary	VERB
easat-2560	47	24	impacts	impact	NOUN
easat-2560	47	25	on	on	ADP
easat-2560	47	26	compliance	compliance	NOUN
easat-2560	47	27	in	in	ADP
easat-2560	47	28	different	different	ADJ
easat-2560	47	29	sectors	sector	NOUN
easat-2560	47	30	[	[	X
easat-2560	47	31	6	6	NUM
easat-2560	47	32	]	]	PUNCT
easat-2560	47	33	.	.	PUNCT
easat-2560	48	1	2	2	X
easat-2560	48	2	.	.	X
easat-2560	48	3	how	how	SCONJ
easat-2560	48	4	do	do	AUX
easat-2560	48	5	tax	tax	NOUN
easat-2560	48	6	sanctions	sanction	NOUN
easat-2560	48	7	,	,	PUNCT
easat-2560	48	8	administrative	administrative	ADJ
easat-2560	48	9	modernization	modernization	NOUN
easat-2560	48	10	,	,	PUNCT
easat-2560	48	11	and	and	CCONJ
easat-2560	48	12	tax	tax	NOUN
easat-2560	48	13	policy	policy	NOUN
easat-2560	48	14	reform	reform	NOUN
easat-2560	48	15	interact	interact	VERB
easat-2560	48	16	to	to	PART
easat-2560	48	17	influence	influence	VERB
easat-2560	48	18	tax	tax	NOUN
easat-2560	48	19	compliance	compliance	NOUN
easat-2560	48	20	among	among	ADP
easat-2560	48	21	digital	digital	ADJ
easat-2560	48	22	msmes	msme	NOUN
easat-2560	48	23	?	?	PUNCT
easat-2560	49	1	the	the	DET
easat-2560	49	2	interaction	interaction	NOUN
easat-2560	49	3	between	between	ADP
easat-2560	49	4	tax	tax	NOUN
easat-2560	49	5	sanctions	sanction	NOUN
easat-2560	49	6	,	,	PUNCT
easat-2560	49	7	administrative	administrative	ADJ
easat-2560	49	8	modernization	modernization	NOUN
easat-2560	49	9	,	,	PUNCT
easat-2560	49	10	and	and	CCONJ
easat-2560	49	11	tax	tax	NOUN
easat-2560	49	12	policy	policy	NOUN
easat-2560	49	13	reforms	reform	NOUN
easat-2560	49	14	significantly	significantly	ADV
easat-2560	49	15	influences	influence	VERB
easat-2560	49	16	tax	tax	NOUN
easat-2560	49	17	compliance	compliance	NOUN
easat-2560	49	18	,	,	PUNCT
easat-2560	49	19	especially	especially	ADV
easat-2560	49	20	for	for	ADP
easat-2560	49	21	digital	digital	ADJ
easat-2560	49	22	msmes	msme	NOUN
easat-2560	49	23	.	.	PUNCT
easat-2560	50	1	recent	recent	ADJ
easat-2560	50	2	research	research	NOUN
easat-2560	50	3	[	[	X
easat-2560	50	4	6	6	NUM
easat-2560	50	5	]	]	PUNCT
easat-2560	50	6	highlights	highlight	VERB
easat-2560	50	7	the	the	DET
easat-2560	50	8	importance	importance	NOUN
easat-2560	50	9	of	of	ADP
easat-2560	50	10	digital	digital	ADJ
easat-2560	50	11	taxation	taxation	NOUN
easat-2560	50	12	systems	system	NOUN
easat-2560	50	13	particularly	particularly	ADV
easat-2560	50	14	ai	ai	VERB
easat-2560	50	15	and	and	CCONJ
easat-2560	50	16	blockchain	blockchain	PROPN
easat-2560	50	17	technologies	technology	NOUN
easat-2560	50	18	—	—	PUNCT
easat-2560	50	19	in	in	ADP
easat-2560	50	20	enhancing	enhance	VERB
easat-2560	50	21	compliance	compliance	NOUN
easat-2560	50	22	behavior	behavior	NOUN
easat-2560	50	23	by	by	ADP
easat-2560	50	24	improving	improve	VERB
easat-2560	50	25	efficiency	efficiency	NOUN
easat-2560	50	26	and	and	CCONJ
easat-2560	50	27	reducing	reduce	VERB
easat-2560	50	28	tax	tax	NOUN
easat-2560	50	29	evasion	evasion	NOUN
easat-2560	50	30	[	[	X
easat-2560	50	31	6	6	NUM
easat-2560	50	32	]	]	PUNCT
easat-2560	50	33	.	.	PUNCT
easat-2560	51	1	furthermore	furthermore	ADV
easat-2560	51	2	,	,	PUNCT
easat-2560	51	3	the	the	DET
easat-2560	51	4	world	world	NOUN
easat-2560	51	5	bank	bank	PROPN
easat-2560	51	6	emphasizes	emphasize	VERB
easat-2560	51	7	that	that	SCONJ
easat-2560	51	8	building	build	VERB
easat-2560	51	9	trust	trust	NOUN
easat-2560	51	10	through	through	ADP
easat-2560	51	11	tailored	tailor	VERB
easat-2560	51	12	reforms	reform	NOUN
easat-2560	51	13	and	and	CCONJ
easat-2560	51	14	simplifying	simplify	VERB
easat-2560	51	15	administrative	administrative	ADJ
easat-2560	51	16	processes	process	NOUN
easat-2560	51	17	helps	help	VERB
easat-2560	51	18	smaller	small	ADJ
easat-2560	51	19	enterprises	enterprise	NOUN
easat-2560	51	20	navigate	navigate	VERB
easat-2560	51	21	the	the	DET
easat-2560	51	22	complexities	complexity	NOUN
easat-2560	51	23	of	of	ADP
easat-2560	51	24	tax	tax	NOUN
easat-2560	51	25	compliance	compliance	NOUN
easat-2560	51	26	in	in	ADP
easat-2560	51	27	the	the	DET
easat-2560	51	28	digital	digital	ADJ
easat-2560	51	29	era	era	NOUN
easat-2560	52	1	[	[	X
easat-2560	52	2	23	23	NUM
easat-2560	52	3	]	]	PUNCT
easat-2560	52	4	.	.	PUNCT
easat-2560	53	1	3	3	X
easat-2560	53	2	.	.	X
easat-2560	53	3	are	be	AUX
easat-2560	53	4	there	there	PRON
easat-2560	53	5	significant	significant	ADJ
easat-2560	53	6	differences	difference	NOUN
easat-2560	53	7	in	in	ADP
easat-2560	53	8	the	the	DET
easat-2560	53	9	impact	impact	NOUN
easat-2560	53	10	of	of	ADP
easat-2560	53	11	these	these	DET
easat-2560	53	12	factors	factor	NOUN
easat-2560	53	13	based	base	VERB
easat-2560	53	14	on	on	ADP
easat-2560	53	15	business	business	NOUN
easat-2560	53	16	characteristics	characteristic	NOUN
easat-2560	53	17	such	such	ADJ
easat-2560	53	18	as	as	ADP
easat-2560	53	19	size	size	NOUN
easat-2560	53	20	,	,	PUNCT
easat-2560	53	21	industry	industry	NOUN
easat-2560	53	22	type	type	NOUN
easat-2560	53	23	,	,	PUNCT
easat-2560	53	24	or	or	CCONJ
easat-2560	53	25	reliance	reliance	NOUN
easat-2560	53	26	on	on	ADP
easat-2560	53	27	digital	digital	ADJ
easat-2560	53	28	platforms	platform	NOUN
easat-2560	53	29	?	?	PUNCT
easat-2560	54	1	2819	2819	NUM
easat-2560	54	2	edelweiss	edelweiss	PROPN
easat-2560	54	3	applied	apply	VERB
easat-2560	54	4	science	science	NOUN
easat-2560	54	5	and	and	CCONJ
easat-2560	54	6	technology	technology	NOUN
easat-2560	54	7	issn	issn	PROPN
easat-2560	54	8	:	:	PUNCT
easat-2560	54	9	2576	2576	NUM
easat-2560	54	10	-	-	SYM
easat-2560	54	11	8484	8484	NUM
easat-2560	54	12	vol	vol	NOUN
easat-2560	54	13	.	.	PROPN
easat-2560	54	14	8	8	NUM
easat-2560	54	15	,	,	PUNCT
easat-2560	54	16	no	no	INTJ
easat-2560	54	17	.	.	NOUN
easat-2560	54	18	6	6	NUM
easat-2560	54	19	:	:	SYM
easat-2560	54	20	2817	2817	NUM
easat-2560	54	21	-	-	SYM
easat-2560	54	22	2835	2835	NUM
easat-2560	54	23	,	,	PUNCT
easat-2560	54	24	2024	2024	NUM
easat-2560	54	25	doi	doi	NOUN
easat-2560	54	26	:	:	PUNCT
easat-2560	54	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	54	28	©	©	PROPN
easat-2560	54	29	2024	2024	NUM
easat-2560	54	30	by	by	ADP
easat-2560	54	31	the	the	DET
easat-2560	54	32	authors	author	NOUN
easat-2560	54	33	;	;	PUNCT
easat-2560	54	34	licensee	licensee	PROPN
easat-2560	54	35	learning	learning	NOUN
easat-2560	54	36	gate	gate	PROPN
easat-2560	54	37	business	business	NOUN
easat-2560	54	38	characteristics	characteristic	NOUN
easat-2560	54	39	such	such	ADJ
easat-2560	54	40	as	as	ADP
easat-2560	54	41	size	size	NOUN
easat-2560	54	42	and	and	CCONJ
easat-2560	54	43	reliance	reliance	NOUN
easat-2560	54	44	on	on	ADP
easat-2560	54	45	digital	digital	ADJ
easat-2560	54	46	platforms	platform	NOUN
easat-2560	54	47	significantly	significantly	ADV
easat-2560	54	48	affect	affect	VERB
easat-2560	54	49	tax	tax	NOUN
easat-2560	54	50	compliance	compliance	NOUN
easat-2560	54	51	.	.	PUNCT
easat-2560	55	1	for	for	ADP
easat-2560	55	2	instance	instance	NOUN
easat-2560	55	3	,	,	PUNCT
easat-2560	55	4	research	research	NOUN
easat-2560	55	5	found	find	VERB
easat-2560	55	6	that	that	SCONJ
easat-2560	55	7	smaller	small	ADJ
easat-2560	55	8	msmes	msme	NOUN
easat-2560	55	9	struggle	struggle	VERB
easat-2560	55	10	with	with	ADP
easat-2560	55	11	the	the	DET
easat-2560	55	12	complexities	complexity	NOUN
easat-2560	55	13	of	of	ADP
easat-2560	55	14	tax	tax	NOUN
easat-2560	55	15	reporting	reporting	NOUN
easat-2560	55	16	due	due	ADP
easat-2560	55	17	to	to	ADP
easat-2560	55	18	fragmented	fragmented	ADJ
easat-2560	55	19	income	income	NOUN
easat-2560	55	20	streams	stream	NOUN
easat-2560	55	21	and	and	CCONJ
easat-2560	55	22	the	the	DET
easat-2560	55	23	diverse	diverse	ADJ
easat-2560	55	24	nature	nature	NOUN
easat-2560	55	25	of	of	ADP
easat-2560	55	26	digital	digital	ADJ
easat-2560	55	27	platforms	platform	NOUN
easat-2560	55	28	,	,	PUNCT
easat-2560	55	29	which	which	PRON
easat-2560	55	30	makes	make	VERB
easat-2560	55	31	compliance	compliance	NOUN
easat-2560	55	32	more	more	ADV
easat-2560	55	33	challenging	challenging	ADJ
easat-2560	55	34	[	[	X
easat-2560	55	35	11	11	NUM
easat-2560	55	36	]	]	PUNCT
easat-2560	55	37	.	.	PUNCT
easat-2560	56	1	similarly	similarly	ADV
easat-2560	56	2	,	,	PUNCT
easat-2560	56	3	other	other	ADJ
easat-2560	56	4	research	research	NOUN
easat-2560	56	5	argue	argue	VERB
easat-2560	56	6	that	that	SCONJ
easat-2560	56	7	digital	digital	ADJ
easat-2560	56	8	tax	tax	NOUN
easat-2560	56	9	systems	system	NOUN
easat-2560	56	10	must	must	AUX
easat-2560	56	11	be	be	AUX
easat-2560	56	12	tailored	tailor	VERB
easat-2560	56	13	to	to	ADP
easat-2560	56	14	the	the	DET
easat-2560	56	15	unique	unique	ADJ
easat-2560	56	16	challenges	challenge	NOUN
easat-2560	56	17	faced	face	VERB
easat-2560	56	18	by	by	ADP
easat-2560	56	19	different	different	ADJ
easat-2560	56	20	business	business	NOUN
easat-2560	56	21	types	type	NOUN
easat-2560	56	22	,	,	PUNCT
easat-2560	56	23	particularly	particularly	ADV
easat-2560	56	24	those	those	PRON
easat-2560	56	25	that	that	PRON
easat-2560	56	26	rely	rely	VERB
easat-2560	56	27	heavily	heavily	ADV
easat-2560	56	28	on	on	ADP
easat-2560	56	29	digital	digital	ADJ
easat-2560	56	30	transactions	transaction	NOUN
easat-2560	57	1	[	[	X
easat-2560	57	2	6	6	NUM
easat-2560	57	3	]	]	PUNCT
easat-2560	57	4	.	.	PUNCT
easat-2560	58	1	4	4	X
easat-2560	58	2	.	.	X
easat-2560	58	3	how	how	SCONJ
easat-2560	58	4	can	can	AUX
easat-2560	58	5	the	the	DET
easat-2560	58	6	combination	combination	NOUN
easat-2560	58	7	of	of	ADP
easat-2560	58	8	tax	tax	NOUN
easat-2560	58	9	sanctions	sanction	NOUN
easat-2560	58	10	,	,	PUNCT
easat-2560	58	11	administrative	administrative	ADJ
easat-2560	58	12	modernization	modernization	NOUN
easat-2560	58	13	,	,	PUNCT
easat-2560	58	14	and	and	CCONJ
easat-2560	58	15	tax	tax	NOUN
easat-2560	58	16	policy	policy	NOUN
easat-2560	58	17	reform	reform	NOUN
easat-2560	58	18	be	be	AUX
easat-2560	58	19	optimized	optimize	VERB
easat-2560	58	20	to	to	PART
easat-2560	58	21	improve	improve	VERB
easat-2560	58	22	compliance	compliance	NOUN
easat-2560	58	23	among	among	ADP
easat-2560	58	24	digital	digital	ADJ
easat-2560	58	25	msmes	msme	NOUN
easat-2560	58	26	?	?	PUNCT
easat-2560	59	1	to	to	PART
easat-2560	59	2	optimize	optimize	VERB
easat-2560	59	3	compliance	compliance	NOUN
easat-2560	59	4	,	,	PUNCT
easat-2560	59	5	the	the	DET
easat-2560	59	6	combination	combination	NOUN
easat-2560	59	7	of	of	ADP
easat-2560	59	8	tax	tax	NOUN
easat-2560	59	9	sanctions	sanction	NOUN
easat-2560	59	10	,	,	PUNCT
easat-2560	59	11	modernization	modernization	NOUN
easat-2560	59	12	,	,	PUNCT
easat-2560	59	13	and	and	CCONJ
easat-2560	59	14	reforms	reform	NOUN
easat-2560	59	15	should	should	AUX
easat-2560	59	16	focus	focus	VERB
easat-2560	59	17	on	on	ADP
easat-2560	59	18	simplification	simplification	NOUN
easat-2560	59	19	and	and	CCONJ
easat-2560	59	20	user	user	NOUN
easat-2560	59	21	-	-	PUNCT
easat-2560	59	22	friendliness	friendliness	NOUN
easat-2560	59	23	.	.	PUNCT
easat-2560	60	1	research	research	NOUN
easat-2560	60	2	suggest	suggest	VERB
easat-2560	60	3	that	that	SCONJ
easat-2560	60	4	integrating	integrate	VERB
easat-2560	60	5	digital	digital	ADJ
easat-2560	60	6	tools	tool	NOUN
easat-2560	60	7	such	such	ADJ
easat-2560	60	8	as	as	ADP
easat-2560	60	9	ai	ai	PROPN
easat-2560	60	10	and	and	CCONJ
easat-2560	60	11	blockchain	blockchain	VERB
easat-2560	60	12	with	with	ADP
easat-2560	60	13	simplified	simplified	ADJ
easat-2560	60	14	tax	tax	NOUN
easat-2560	60	15	systems	system	NOUN
easat-2560	60	16	can	can	AUX
easat-2560	60	17	lead	lead	VERB
easat-2560	60	18	to	to	ADP
easat-2560	60	19	better	well	ADJ
easat-2560	60	20	compliance	compliance	NOUN
easat-2560	60	21	,	,	PUNCT
easat-2560	60	22	especially	especially	ADV
easat-2560	60	23	for	for	ADP
easat-2560	60	24	digital	digital	ADJ
easat-2560	60	25	msmes	msme	NOUN
easat-2560	61	1	[	[	X
easat-2560	61	2	6	6	NUM
easat-2560	61	3	]	]	PUNCT
easat-2560	61	4	.	.	PUNCT
easat-2560	62	1	additionally	additionally	ADV
easat-2560	62	2	,	,	PUNCT
easat-2560	62	3	the	the	DET
easat-2560	62	4	international	international	ADJ
easat-2560	62	5	monetary	monetary	ADJ
easat-2560	62	6	fund	fund	NOUN
easat-2560	62	7	recommends	recommend	VERB
easat-2560	62	8	that	that	SCONJ
easat-2560	62	9	tax	tax	NOUN
easat-2560	62	10	policies	policy	NOUN
easat-2560	62	11	be	be	AUX
easat-2560	62	12	tailored	tailor	VERB
easat-2560	62	13	to	to	ADP
easat-2560	62	14	the	the	DET
easat-2560	62	15	unique	unique	ADJ
easat-2560	62	16	needs	need	NOUN
easat-2560	62	17	of	of	ADP
easat-2560	62	18	digital	digital	ADJ
easat-2560	62	19	msmes	msme	NOUN
easat-2560	62	20	to	to	PART
easat-2560	62	21	ensure	ensure	VERB
easat-2560	62	22	inclusivity	inclusivity	NOUN
easat-2560	62	23	and	and	CCONJ
easat-2560	62	24	sustainability	sustainability	NOUN
easat-2560	62	25	in	in	ADP
easat-2560	62	26	tax	tax	NOUN
easat-2560	62	27	compliance	compliance	NOUN
easat-2560	62	28	efforts	effort	NOUN
easat-2560	62	29	[	[	PUNCT
easat-2560	62	30	13	13	NUM
easat-2560	62	31	]	]	PUNCT
easat-2560	62	32	.	.	PUNCT
easat-2560	63	1	this	this	DET
easat-2560	63	2	study	study	NOUN
easat-2560	63	3	is	be	AUX
easat-2560	63	4	expected	expect	VERB
easat-2560	63	5	to	to	PART
easat-2560	63	6	contribute	contribute	VERB
easat-2560	63	7	theoretically	theoretically	ADV
easat-2560	63	8	and	and	CCONJ
easat-2560	63	9	practically	practically	ADV
easat-2560	63	10	to	to	ADP
easat-2560	63	11	the	the	DET
easat-2560	63	12	ongoing	ongoing	ADJ
easat-2560	63	13	discussions	discussion	NOUN
easat-2560	63	14	around	around	ADP
easat-2560	63	15	tax	tax	NOUN
easat-2560	63	16	compliance	compliance	NOUN
easat-2560	63	17	.	.	PUNCT
easat-2560	64	1	theoretically	theoretically	ADV
easat-2560	64	2	,	,	PUNCT
easat-2560	64	3	it	it	PRON
easat-2560	64	4	will	will	AUX
easat-2560	64	5	provide	provide	VERB
easat-2560	64	6	empirical	empirical	ADJ
easat-2560	64	7	evidence	evidence	NOUN
easat-2560	64	8	on	on	ADP
easat-2560	64	9	the	the	DET
easat-2560	64	10	interaction	interaction	NOUN
easat-2560	64	11	between	between	ADP
easat-2560	64	12	tax	tax	NOUN
easat-2560	64	13	penalties	penalty	NOUN
easat-2560	64	14	,	,	PUNCT
easat-2560	64	15	administrative	administrative	ADJ
easat-2560	64	16	modernization	modernization	NOUN
easat-2560	64	17	,	,	PUNCT
easat-2560	64	18	and	and	CCONJ
easat-2560	64	19	tax	tax	NOUN
easat-2560	64	20	policy	policy	NOUN
easat-2560	64	21	reforms	reform	NOUN
easat-2560	64	22	in	in	ADP
easat-2560	64	23	digital	digital	ADJ
easat-2560	64	24	msmes	msme	NOUN
easat-2560	64	25	,	,	PUNCT
easat-2560	64	26	an	an	DET
easat-2560	64	27	underexplored	underexplored	ADJ
easat-2560	64	28	area	area	NOUN
easat-2560	64	29	.	.	PUNCT
easat-2560	65	1	by	by	ADP
easat-2560	65	2	focusing	focus	VERB
easat-2560	65	3	on	on	ADP
easat-2560	65	4	the	the	DET
easat-2560	65	5	unique	unique	ADJ
easat-2560	65	6	dynamics	dynamic	NOUN
easat-2560	65	7	of	of	ADP
easat-2560	65	8	digital	digital	ADJ
easat-2560	65	9	businesses	business	NOUN
easat-2560	65	10	,	,	PUNCT
easat-2560	65	11	the	the	DET
easat-2560	65	12	study	study	NOUN
easat-2560	65	13	aims	aim	VERB
easat-2560	65	14	to	to	PART
easat-2560	65	15	expand	expand	VERB
easat-2560	65	16	existing	exist	VERB
easat-2560	65	17	tax	tax	NOUN
easat-2560	65	18	compliance	compliance	NOUN
easat-2560	65	19	models	model	NOUN
easat-2560	65	20	to	to	PART
easat-2560	65	21	accommodate	accommodate	VERB
easat-2560	65	22	digitalization	digitalization	NOUN
easat-2560	65	23	's	's	PART
easat-2560	65	24	challenges	challenge	NOUN
easat-2560	65	25	better	well	ADV
easat-2560	65	26	.	.	PUNCT
easat-2560	66	1	practically	practically	ADV
easat-2560	66	2	,	,	PUNCT
easat-2560	66	3	the	the	DET
easat-2560	66	4	findings	finding	NOUN
easat-2560	66	5	will	will	AUX
easat-2560	66	6	offer	offer	VERB
easat-2560	66	7	valuable	valuable	ADJ
easat-2560	66	8	insights	insight	NOUN
easat-2560	66	9	for	for	ADP
easat-2560	66	10	tax	tax	NOUN
easat-2560	66	11	authorities	authority	NOUN
easat-2560	66	12	in	in	ADP
easat-2560	66	13	indonesia	indonesia	PROPN
easat-2560	66	14	and	and	CCONJ
easat-2560	66	15	other	other	ADJ
easat-2560	66	16	emerging	emerge	VERB
easat-2560	66	17	economies	economy	NOUN
easat-2560	66	18	.	.	PUNCT
easat-2560	67	1	by	by	ADP
easat-2560	67	2	understanding	understand	VERB
easat-2560	67	3	how	how	SCONJ
easat-2560	67	4	digital	digital	ADJ
easat-2560	67	5	content	content	NOUN
easat-2560	67	6	creators	creator	NOUN
easat-2560	67	7	and	and	CCONJ
easat-2560	67	8	msmes	msme	NOUN
easat-2560	67	9	navigate	navigate	VERB
easat-2560	67	10	tax	tax	NOUN
easat-2560	67	11	compliance	compliance	NOUN
easat-2560	67	12	,	,	PUNCT
easat-2560	67	13	tax	tax	NOUN
easat-2560	67	14	authorities	authority	NOUN
easat-2560	67	15	can	can	AUX
easat-2560	67	16	design	design	VERB
easat-2560	67	17	more	more	ADV
easat-2560	67	18	effective	effective	ADJ
easat-2560	67	19	strategies	strategy	NOUN
easat-2560	67	20	that	that	PRON
easat-2560	67	21	account	account	VERB
easat-2560	67	22	for	for	ADP
easat-2560	67	23	the	the	DET
easat-2560	67	24	fluid	fluid	ADJ
easat-2560	67	25	nature	nature	NOUN
easat-2560	67	26	of	of	ADP
easat-2560	67	27	digital	digital	ADJ
easat-2560	67	28	business	business	NOUN
easat-2560	67	29	models	model	NOUN
easat-2560	67	30	.	.	PUNCT
easat-2560	68	1	this	this	PRON
easat-2560	68	2	is	be	AUX
easat-2560	68	3	particularly	particularly	ADV
easat-2560	68	4	relevant	relevant	ADJ
easat-2560	68	5	as	as	SCONJ
easat-2560	68	6	governments	government	NOUN
easat-2560	68	7	look	look	VERB
easat-2560	68	8	to	to	PART
easat-2560	68	9	enhance	enhance	VERB
easat-2560	68	10	tax	tax	NOUN
easat-2560	68	11	revenue	revenue	NOUN
easat-2560	68	12	collection	collection	NOUN
easat-2560	68	13	without	without	ADP
easat-2560	68	14	hindering	hinder	VERB
easat-2560	68	15	the	the	DET
easat-2560	68	16	growth	growth	NOUN
easat-2560	68	17	of	of	ADP
easat-2560	68	18	the	the	DET
easat-2560	68	19	digital	digital	ADJ
easat-2560	68	20	economy	economy	NOUN
easat-2560	68	21	.	.	PUNCT
easat-2560	69	1	additionally	additionally	ADV
easat-2560	69	2	,	,	PUNCT
easat-2560	69	3	the	the	DET
easat-2560	69	4	research	research	NOUN
easat-2560	69	5	will	will	AUX
easat-2560	69	6	shed	shed	VERB
easat-2560	69	7	light	light	NOUN
easat-2560	69	8	on	on	ADP
easat-2560	69	9	the	the	DET
easat-2560	69	10	broader	broad	ADJ
easat-2560	69	11	implications	implication	NOUN
easat-2560	69	12	of	of	ADP
easat-2560	69	13	digitalization	digitalization	NOUN
easat-2560	69	14	for	for	ADP
easat-2560	69	15	tax	tax	NOUN
easat-2560	69	16	policy	policy	NOUN
easat-2560	69	17	.	.	PUNCT
easat-2560	70	1	as	as	SCONJ
easat-2560	70	2	more	more	ADJ
easat-2560	70	3	businesses	business	NOUN
easat-2560	70	4	transition	transition	NOUN
easat-2560	70	5	to	to	ADP
easat-2560	70	6	online	online	ADJ
easat-2560	70	7	platforms	platform	NOUN
easat-2560	70	8	and	and	CCONJ
easat-2560	70	9	the	the	DET
easat-2560	70	10	digital	digital	ADJ
easat-2560	70	11	economy	economy	NOUN
easat-2560	70	12	expands	expand	VERB
easat-2560	70	13	,	,	PUNCT
easat-2560	70	14	it	it	PRON
easat-2560	70	15	becomes	become	VERB
easat-2560	70	16	increasingly	increasingly	ADV
easat-2560	70	17	important	important	ADJ
easat-2560	70	18	to	to	PART
easat-2560	70	19	understand	understand	VERB
easat-2560	70	20	how	how	SCONJ
easat-2560	70	21	to	to	PART
easat-2560	70	22	regulate	regulate	VERB
easat-2560	70	23	and	and	CCONJ
easat-2560	70	24	tax	tax	VERB
easat-2560	70	25	these	these	DET
easat-2560	70	26	entities	entity	NOUN
easat-2560	70	27	effectively	effectively	ADV
easat-2560	70	28	.	.	PUNCT
easat-2560	71	1	the	the	DET
easat-2560	71	2	insights	insight	NOUN
easat-2560	71	3	from	from	ADP
easat-2560	71	4	this	this	DET
easat-2560	71	5	study	study	NOUN
easat-2560	71	6	could	could	AUX
easat-2560	71	7	assist	assist	VERB
easat-2560	71	8	governments	government	NOUN
easat-2560	71	9	in	in	ADP
easat-2560	71	10	creating	create	VERB
easat-2560	71	11	balanced	balanced	ADJ
easat-2560	71	12	tax	tax	NOUN
easat-2560	71	13	policies	policy	NOUN
easat-2560	71	14	that	that	PRON
easat-2560	71	15	foster	foster	VERB
easat-2560	71	16	growth	growth	NOUN
easat-2560	71	17	in	in	ADP
easat-2560	71	18	the	the	DET
easat-2560	71	19	digital	digital	ADJ
easat-2560	71	20	economy	economy	NOUN
easat-2560	71	21	while	while	SCONJ
easat-2560	71	22	ensuring	ensure	VERB
easat-2560	71	23	compliance	compliance	NOUN
easat-2560	71	24	.	.	PUNCT
easat-2560	72	1	2	2	X
easat-2560	72	2	.	.	X
easat-2560	72	3	literature	literature	NOUN
easat-2560	72	4	review	review	VERB
easat-2560	72	5	2.1	2.1	NUM
easat-2560	72	6	.	.	PUNCT
easat-2560	73	1	economic	economic	ADJ
easat-2560	73	2	model	model	NOUN
easat-2560	73	3	of	of	ADP
easat-2560	73	4	tax	tax	NOUN
easat-2560	73	5	compliance	compliance	NOUN
easat-2560	73	6	tax	tax	NOUN
easat-2560	73	7	compliance	compliance	NOUN
easat-2560	73	8	has	have	AUX
easat-2560	73	9	been	be	AUX
easat-2560	73	10	extensively	extensively	ADV
easat-2560	73	11	studied	study	VERB
easat-2560	73	12	through	through	ADP
easat-2560	73	13	economic	economic	ADJ
easat-2560	73	14	lenses	lense	NOUN
easat-2560	73	15	,	,	PUNCT
easat-2560	73	16	with	with	ADP
easat-2560	73	17	the	the	DET
easat-2560	73	18	compliance	compliance	NOUN
easat-2560	73	19	theory	theory	NOUN
easat-2560	73	20	[	[	X
easat-2560	73	21	4	4	NUM
easat-2560	73	22	]	]	X
easat-2560	73	23	model	model	NOUN
easat-2560	73	24	as	as	ADP
easat-2560	73	25	a	a	DET
easat-2560	73	26	foundational	foundational	ADJ
easat-2560	73	27	framework	framework	NOUN
easat-2560	73	28	.	.	PUNCT
easat-2560	74	1	this	this	DET
easat-2560	74	2	model	model	NOUN
easat-2560	74	3	analyzes	analyze	VERB
easat-2560	74	4	taxpayer	taxpayer	NOUN
easat-2560	74	5	behavior	behavior	NOUN
easat-2560	74	6	in	in	ADP
easat-2560	74	7	response	response	NOUN
easat-2560	74	8	to	to	ADP
easat-2560	74	9	factors	factor	NOUN
easat-2560	74	10	like	like	ADP
easat-2560	74	11	tax	tax	NOUN
easat-2560	74	12	rates	rate	NOUN
easat-2560	74	13	,	,	PUNCT
easat-2560	74	14	penalties	penalty	NOUN
easat-2560	74	15	,	,	PUNCT
easat-2560	74	16	and	and	CCONJ
easat-2560	74	17	the	the	DET
easat-2560	74	18	probability	probability	NOUN
easat-2560	74	19	of	of	ADP
easat-2560	74	20	detection	detection	NOUN
easat-2560	74	21	.	.	PUNCT
easat-2560	75	1	according	accord	VERB
easat-2560	75	2	to	to	ADP
easat-2560	75	3	this	this	DET
easat-2560	75	4	framework	framework	NOUN
easat-2560	75	5	,	,	PUNCT
easat-2560	75	6	individuals	individual	NOUN
easat-2560	75	7	are	be	AUX
easat-2560	75	8	more	more	ADV
easat-2560	75	9	likely	likely	ADJ
easat-2560	75	10	to	to	PART
easat-2560	75	11	evade	evade	VERB
easat-2560	75	12	taxes	taxis	NOUN
easat-2560	75	13	when	when	SCONJ
easat-2560	75	14	the	the	DET
easat-2560	75	15	risk	risk	NOUN
easat-2560	75	16	of	of	ADP
easat-2560	75	17	detection	detection	NOUN
easat-2560	75	18	is	be	AUX
easat-2560	75	19	low	low	ADJ
easat-2560	75	20	,	,	PUNCT
easat-2560	75	21	and	and	CCONJ
easat-2560	75	22	compliance	compliance	NOUN
easat-2560	75	23	increases	increase	NOUN
easat-2560	75	24	when	when	SCONJ
easat-2560	75	25	the	the	DET
easat-2560	75	26	penalties	penalty	NOUN
easat-2560	75	27	are	be	AUX
easat-2560	75	28	higher	high	ADJ
easat-2560	75	29	or	or	CCONJ
easat-2560	75	30	more	more	ADV
easat-2560	75	31	specific	specific	ADJ
easat-2560	75	32	.	.	PUNCT
easat-2560	76	1	while	while	SCONJ
easat-2560	76	2	this	this	DET
easat-2560	76	3	model	model	NOUN
easat-2560	76	4	has	have	AUX
easat-2560	76	5	traditionally	traditionally	ADV
easat-2560	76	6	been	be	AUX
easat-2560	76	7	applied	apply	VERB
easat-2560	76	8	to	to	ADP
easat-2560	76	9	formal	formal	ADJ
easat-2560	76	10	business	business	NOUN
easat-2560	76	11	sectors	sector	NOUN
easat-2560	76	12	,	,	PUNCT
easat-2560	76	13	its	its	PRON
easat-2560	76	14	relevance	relevance	NOUN
easat-2560	76	15	in	in	ADP
easat-2560	76	16	the	the	DET
easat-2560	76	17	digital	digital	ADJ
easat-2560	76	18	age	age	NOUN
easat-2560	76	19	remains	remain	VERB
easat-2560	76	20	underexplored	underexplored	ADJ
easat-2560	76	21	,	,	PUNCT
easat-2560	76	22	particularly	particularly	ADV
easat-2560	76	23	for	for	ADP
easat-2560	76	24	digital	digital	ADJ
easat-2560	76	25	msmes	msme	NOUN
easat-2560	76	26	and	and	CCONJ
easat-2560	76	27	content	content	NOUN
easat-2560	76	28	creators	creator	NOUN
easat-2560	76	29	.	.	PUNCT
easat-2560	77	1	recent	recent	ADJ
easat-2560	77	2	extensions	extension	NOUN
easat-2560	77	3	of	of	ADP
easat-2560	77	4	the	the	DET
easat-2560	77	5	allingham	allingham	NOUN
easat-2560	77	6	and	and	CCONJ
easat-2560	77	7	sandmo	sandmo	PROPN
easat-2560	77	8	model	model	NOUN
easat-2560	77	9	suggest	suggest	VERB
easat-2560	77	10	that	that	SCONJ
easat-2560	77	11	digital	digital	ADJ
easat-2560	77	12	platforms	platform	NOUN
easat-2560	77	13	introduce	introduce	VERB
easat-2560	77	14	new	new	ADJ
easat-2560	77	15	tax	tax	NOUN
easat-2560	77	16	evasion	evasion	NOUN
easat-2560	77	17	and	and	CCONJ
easat-2560	77	18	compliance	compliance	NOUN
easat-2560	77	19	complexities	complexity	NOUN
easat-2560	77	20	.	.	PUNCT
easat-2560	78	1	for	for	ADP
easat-2560	78	2	instance	instance	NOUN
easat-2560	78	3	,	,	PUNCT
easat-2560	78	4	digital	digital	ADJ
easat-2560	78	5	content	content	NOUN
easat-2560	78	6	creators	creator	NOUN
easat-2560	78	7	often	often	ADV
easat-2560	78	8	earn	earn	VERB
easat-2560	78	9	income	income	NOUN
easat-2560	78	10	from	from	ADP
easat-2560	78	11	multiple	multiple	ADJ
easat-2560	78	12	platforms	platform	NOUN
easat-2560	78	13	and	and	CCONJ
easat-2560	78	14	through	through	ADP
easat-2560	78	15	various	various	ADJ
easat-2560	78	16	channels	channel	NOUN
easat-2560	78	17	,	,	PUNCT
easat-2560	78	18	making	make	VERB
easat-2560	78	19	their	their	PRON
easat-2560	78	20	tax	tax	NOUN
easat-2560	78	21	obligations	obligation	NOUN
easat-2560	78	22	less	less	ADV
easat-2560	78	23	straightforward	straightforward	ADJ
easat-2560	78	24	than	than	ADP
easat-2560	78	25	those	those	PRON
easat-2560	78	26	of	of	ADP
easat-2560	78	27	traditional	traditional	ADJ
easat-2560	78	28	businesses	business	NOUN
easat-2560	78	29	.	.	PUNCT
easat-2560	79	1	as	as	SCONJ
easat-2560	79	2	latest	late	ADJ
easat-2560	79	3	research	research	NOUN
easat-2560	79	4	points	point	VERB
easat-2560	79	5	out	out	ADP
easat-2560	79	6	,	,	PUNCT
easat-2560	79	7	the	the	DET
easat-2560	79	8	application	application	NOUN
easat-2560	79	9	of	of	ADP
easat-2560	79	10	economic	economic	ADJ
easat-2560	79	11	deterrence	deterrence	NOUN
easat-2560	79	12	strategies	strategy	NOUN
easat-2560	79	13	,	,	PUNCT
easat-2560	79	14	such	such	ADJ
easat-2560	79	15	as	as	ADP
easat-2560	79	16	tax	tax	NOUN
easat-2560	79	17	penalties	penalty	NOUN
easat-2560	79	18	,	,	PUNCT
easat-2560	79	19	must	must	AUX
easat-2560	79	20	be	be	AUX
easat-2560	79	21	adapted	adapt	VERB
easat-2560	79	22	to	to	ADP
easat-2560	79	23	the	the	DET
easat-2560	79	24	unique	unique	ADJ
easat-2560	79	25	characteristics	characteristic	NOUN
easat-2560	79	26	of	of	ADP
easat-2560	79	27	the	the	DET
easat-2560	79	28	digital	digital	ADJ
easat-2560	79	29	economy	economy	NOUN
easat-2560	80	1	[	[	X
easat-2560	80	2	6	6	NUM
easat-2560	80	3	]	]	PUNCT
easat-2560	80	4	.	.	PUNCT
easat-2560	81	1	this	this	DET
easat-2560	81	2	study	study	NOUN
easat-2560	81	3	builds	build	VERB
easat-2560	81	4	on	on	ADP
easat-2560	81	5	these	these	DET
easat-2560	81	6	insights	insight	NOUN
easat-2560	81	7	by	by	ADP
easat-2560	81	8	analyzing	analyze	VERB
easat-2560	81	9	how	how	SCONJ
easat-2560	81	10	tax	tax	NOUN
easat-2560	81	11	penalties	penalty	NOUN
easat-2560	81	12	impact	impact	NOUN
easat-2560	81	13	compliance	compliance	NOUN
easat-2560	81	14	behavior	behavior	NOUN
easat-2560	81	15	among	among	ADP
easat-2560	81	16	digital	digital	ADJ
easat-2560	81	17	msmes	msme	NOUN
easat-2560	81	18	and	and	CCONJ
easat-2560	81	19	content	content	NOUN
easat-2560	81	20	creators	creator	NOUN
easat-2560	81	21	.	.	PUNCT
easat-2560	82	1	2.2	2.2	NUM
easat-2560	82	2	.	.	PUNCT
easat-2560	83	1	behavioral	behavioral	ADJ
easat-2560	83	2	theories	theory	NOUN
easat-2560	83	3	and	and	CCONJ
easat-2560	83	4	tax	tax	NOUN
easat-2560	83	5	compliance	compliance	NOUN
easat-2560	83	6	in	in	ADP
easat-2560	83	7	addition	addition	NOUN
easat-2560	83	8	to	to	ADP
easat-2560	83	9	economic	economic	ADJ
easat-2560	83	10	models	model	NOUN
easat-2560	83	11	,	,	PUNCT
easat-2560	83	12	behavioral	behavioral	ADJ
easat-2560	83	13	theories	theory	NOUN
easat-2560	83	14	offer	offer	VERB
easat-2560	83	15	valuable	valuable	ADJ
easat-2560	83	16	insights	insight	NOUN
easat-2560	83	17	into	into	ADP
easat-2560	83	18	tax	tax	NOUN
easat-2560	83	19	compliance	compliance	NOUN
easat-2560	83	20	.	.	PUNCT
easat-2560	84	1	the	the	DET
easat-2560	84	2	theory	theory	NOUN
easat-2560	84	3	of	of	ADP
easat-2560	84	4	planned	plan	VERB
easat-2560	84	5	behavior	behavior	NOUN
easat-2560	84	6	[	[	X
easat-2560	84	7	2	2	NUM
easat-2560	84	8	]	]	PUNCT
easat-2560	84	9	emphasizes	emphasize	VERB
easat-2560	84	10	the	the	DET
easat-2560	84	11	role	role	NOUN
easat-2560	84	12	of	of	ADP
easat-2560	84	13	attitudes	attitude	NOUN
easat-2560	84	14	,	,	PUNCT
easat-2560	84	15	subjective	subjective	ADJ
easat-2560	84	16	norms	norm	NOUN
easat-2560	84	17	,	,	PUNCT
easat-2560	84	18	and	and	CCONJ
easat-2560	84	19	perceived	perceive	VERB
easat-2560	84	20	behavioral	behavioral	ADJ
easat-2560	84	21	control	control	NOUN
easat-2560	84	22	in	in	ADP
easat-2560	84	23	shaping	shape	VERB
easat-2560	84	24	behavior	behavior	NOUN
easat-2560	84	25	.	.	PUNCT
easat-2560	85	1	in	in	ADP
easat-2560	85	2	the	the	DET
easat-2560	85	3	context	context	NOUN
easat-2560	85	4	of	of	ADP
easat-2560	85	5	tax	tax	NOUN
easat-2560	85	6	compliance	compliance	NOUN
easat-2560	85	7	,	,	PUNCT
easat-2560	85	8	attitudes	attitude	NOUN
easat-2560	85	9	toward	toward	ADP
easat-2560	85	10	tax	tax	NOUN
easat-2560	85	11	fairness	fairness	NOUN
easat-2560	85	12	,	,	PUNCT
easat-2560	85	13	2820	2820	NUM
easat-2560	85	14	edelweiss	edelweiss	PROPN
easat-2560	85	15	applied	apply	VERB
easat-2560	85	16	science	science	NOUN
easat-2560	85	17	and	and	CCONJ
easat-2560	85	18	technology	technology	NOUN
easat-2560	85	19	issn	issn	PROPN
easat-2560	85	20	:	:	PUNCT
easat-2560	85	21	2576	2576	NUM
easat-2560	85	22	-	-	SYM
easat-2560	85	23	8484	8484	NUM
easat-2560	85	24	vol	vol	NOUN
easat-2560	85	25	.	.	PROPN
easat-2560	86	1	8	8	NUM
easat-2560	86	2	,	,	PUNCT
easat-2560	86	3	no	no	INTJ
easat-2560	86	4	.	.	NOUN
easat-2560	87	1	6	6	NUM
easat-2560	87	2	:	:	SYM
easat-2560	87	3	2817	2817	NUM
easat-2560	87	4	-	-	SYM
easat-2560	87	5	2835	2835	NUM
easat-2560	87	6	,	,	PUNCT
easat-2560	87	7	2024	2024	NUM
easat-2560	87	8	doi	doi	NOUN
easat-2560	87	9	:	:	PUNCT
easat-2560	87	10	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	87	11	©	©	PROPN
easat-2560	87	12	2024	2024	NUM
easat-2560	87	13	by	by	ADP
easat-2560	87	14	the	the	DET
easat-2560	87	15	authors	author	NOUN
easat-2560	87	16	;	;	PUNCT
easat-2560	87	17	licensee	licensee	PROPN
easat-2560	87	18	learning	learn	VERB
easat-2560	87	19	gate	gate	VERB
easat-2560	87	20	social	social	ADJ
easat-2560	87	21	influences	influence	NOUN
easat-2560	87	22	,	,	PUNCT
easat-2560	87	23	and	and	CCONJ
easat-2560	87	24	the	the	DET
easat-2560	87	25	perceived	perceive	VERB
easat-2560	87	26	ease	ease	NOUN
easat-2560	87	27	or	or	CCONJ
easat-2560	87	28	difficulty	difficulty	NOUN
easat-2560	87	29	of	of	ADP
easat-2560	87	30	meeting	meet	VERB
easat-2560	87	31	tax	tax	NOUN
easat-2560	87	32	obligations	obligation	NOUN
easat-2560	87	33	are	be	AUX
easat-2560	87	34	critical	critical	ADJ
easat-2560	87	35	factors	factor	NOUN
easat-2560	87	36	.	.	PUNCT
easat-2560	88	1	[	[	X
easat-2560	88	2	14	14	NUM
easat-2560	88	3	]	]	PUNCT
easat-2560	88	4	applied	apply	VERB
easat-2560	88	5	the	the	DET
easat-2560	88	6	theory	theory	NOUN
easat-2560	88	7	of	of	ADP
easat-2560	88	8	planned	plan	VERB
easat-2560	88	9	behavior	behavior	NOUN
easat-2560	88	10	to	to	ADP
easat-2560	88	11	msmes	msme	NOUN
easat-2560	88	12	in	in	ADP
easat-2560	88	13	indonesia	indonesia	PROPN
easat-2560	88	14	,	,	PUNCT
easat-2560	88	15	showing	show	VERB
easat-2560	88	16	that	that	SCONJ
easat-2560	88	17	perceptions	perception	NOUN
easat-2560	88	18	of	of	ADP
easat-2560	88	19	fairness	fairness	NOUN
easat-2560	88	20	in	in	ADP
easat-2560	88	21	tax	tax	NOUN
easat-2560	88	22	policies	policy	NOUN
easat-2560	88	23	significantly	significantly	ADV
easat-2560	88	24	influence	influence	VERB
easat-2560	88	25	compliance	compliance	NOUN
easat-2560	88	26	behavior	behavior	NOUN
easat-2560	88	27	.	.	PUNCT
easat-2560	89	1	msmes	msme	NOUN
easat-2560	89	2	,	,	PUNCT
easat-2560	89	3	including	include	VERB
easat-2560	89	4	digital	digital	ADJ
easat-2560	89	5	content	content	NOUN
easat-2560	89	6	creators	creator	NOUN
easat-2560	89	7	,	,	PUNCT
easat-2560	89	8	may	may	AUX
easat-2560	89	9	view	view	VERB
easat-2560	89	10	tax	tax	NOUN
easat-2560	89	11	obligations	obligation	NOUN
easat-2560	89	12	differently	differently	ADV
easat-2560	89	13	depending	depend	VERB
easat-2560	89	14	on	on	ADP
easat-2560	89	15	how	how	SCONJ
easat-2560	89	16	fair	fair	ADJ
easat-2560	89	17	and	and	CCONJ
easat-2560	89	18	transparent	transparent	ADJ
easat-2560	89	19	they	they	PRON
easat-2560	89	20	perceive	perceive	VERB
easat-2560	89	21	the	the	DET
easat-2560	89	22	system	system	NOUN
easat-2560	89	23	.	.	PUNCT
easat-2560	90	1	this	this	DET
easat-2560	90	2	study	study	NOUN
easat-2560	90	3	applies	apply	VERB
easat-2560	90	4	the	the	DET
easat-2560	90	5	theory	theory	NOUN
easat-2560	90	6	of	of	ADP
easat-2560	90	7	planned	plan	VERB
easat-2560	90	8	behavior	behavior	NOUN
easat-2560	90	9	to	to	PART
easat-2560	90	10	assess	assess	VERB
easat-2560	90	11	how	how	SCONJ
easat-2560	90	12	these	these	DET
easat-2560	90	13	psychological	psychological	ADJ
easat-2560	90	14	and	and	CCONJ
easat-2560	90	15	social	social	ADJ
easat-2560	90	16	factors	factor	NOUN
easat-2560	90	17	influence	influence	VERB
easat-2560	90	18	tax	tax	NOUN
easat-2560	90	19	compliance	compliance	NOUN
easat-2560	90	20	,	,	PUNCT
easat-2560	90	21	particularly	particularly	ADV
easat-2560	90	22	among	among	ADP
easat-2560	90	23	digital	digital	ADJ
easat-2560	90	24	businesses	business	NOUN
easat-2560	90	25	with	with	ADP
easat-2560	90	26	less	less	ADV
easat-2560	90	27	formalized	formalize	VERB
easat-2560	90	28	income	income	NOUN
easat-2560	90	29	structures	structure	NOUN
easat-2560	90	30	.	.	PUNCT
easat-2560	91	1	2.3	2.3	NUM
easat-2560	91	2	.	.	PUNCT
easat-2560	91	3	technological	technological	ADJ
easat-2560	91	4	acceptance	acceptance	NOUN
easat-2560	91	5	and	and	CCONJ
easat-2560	91	6	modernization	modernization	NOUN
easat-2560	91	7	of	of	ADP
easat-2560	91	8	tax	tax	NOUN
easat-2560	91	9	systems	system	NOUN
easat-2560	91	10	the	the	DET
easat-2560	91	11	technology	technology	NOUN
easat-2560	91	12	acceptance	acceptance	NOUN
easat-2560	91	13	model	model	NOUN
easat-2560	91	14	(	(	PUNCT
easat-2560	91	15	tam	tam	PROPN
easat-2560	91	16	)	)	PUNCT
easat-2560	91	17	,	,	PUNCT
easat-2560	91	18	introduced	introduce	VERB
easat-2560	91	19	by	by	ADP
easat-2560	91	20	davis	davis	PROPN
easat-2560	92	1	[	[	X
easat-2560	92	2	8	8	NUM
easat-2560	92	3	]	]	PUNCT
easat-2560	92	4	,	,	PUNCT
easat-2560	92	5	provides	provide	VERB
easat-2560	92	6	a	a	DET
easat-2560	92	7	framework	framework	NOUN
easat-2560	92	8	for	for	ADP
easat-2560	92	9	understanding	understand	VERB
easat-2560	92	10	how	how	SCONJ
easat-2560	92	11	users	user	NOUN
easat-2560	92	12	adopt	adopt	VERB
easat-2560	92	13	new	new	ADJ
easat-2560	92	14	technologies	technology	NOUN
easat-2560	92	15	based	base	VERB
easat-2560	92	16	on	on	ADP
easat-2560	92	17	their	their	PRON
easat-2560	92	18	perceived	perceive	VERB
easat-2560	92	19	usefulness	usefulness	NOUN
easat-2560	92	20	and	and	CCONJ
easat-2560	92	21	ease	ease	NOUN
easat-2560	92	22	of	of	ADP
easat-2560	92	23	use	use	NOUN
easat-2560	92	24	.	.	PUNCT
easat-2560	93	1	adopting	adopt	VERB
easat-2560	93	2	digital	digital	ADJ
easat-2560	93	3	platforms	platform	NOUN
easat-2560	93	4	for	for	ADP
easat-2560	93	5	filing	filing	NOUN
easat-2560	93	6	and	and	CCONJ
easat-2560	93	7	reporting	report	VERB
easat-2560	93	8	taxes	taxis	NOUN
easat-2560	93	9	in	in	ADP
easat-2560	93	10	tax	tax	NOUN
easat-2560	93	11	administration	administration	NOUN
easat-2560	93	12	is	be	AUX
easat-2560	93	13	increasingly	increasingly	ADV
easat-2560	93	14	essential	essential	ADJ
easat-2560	93	15	,	,	PUNCT
easat-2560	93	16	particularly	particularly	ADV
easat-2560	93	17	as	as	SCONJ
easat-2560	93	18	governments	government	NOUN
easat-2560	93	19	modernize	modernize	VERB
easat-2560	93	20	their	their	PRON
easat-2560	93	21	tax	tax	NOUN
easat-2560	93	22	systems	system	NOUN
easat-2560	93	23	.	.	PUNCT
easat-2560	94	1	torgler	torgler	PROPN
easat-2560	94	2	and	and	CCONJ
easat-2560	94	3	murphy	murphy	PROPN
easat-2560	94	4	]	]	PUNCT
easat-2560	94	5	argue	argue	VERB
easat-2560	94	6	that	that	SCONJ
easat-2560	94	7	the	the	DET
easat-2560	94	8	success	success	NOUN
easat-2560	94	9	of	of	ADP
easat-2560	94	10	these	these	DET
easat-2560	94	11	digital	digital	ADJ
easat-2560	94	12	tax	tax	NOUN
easat-2560	94	13	systems	system	NOUN
easat-2560	94	14	relies	rely	VERB
easat-2560	94	15	on	on	ADP
easat-2560	94	16	taxpayers	taxpayer	NOUN
easat-2560	94	17	'	'	PART
easat-2560	94	18	willingness	willingness	NOUN
easat-2560	94	19	to	to	PART
easat-2560	94	20	adopt	adopt	VERB
easat-2560	94	21	them	they	PRON
easat-2560	94	22	,	,	PUNCT
easat-2560	94	23	which	which	PRON
easat-2560	94	24	is	be	AUX
easat-2560	94	25	shaped	shape	VERB
easat-2560	94	26	by	by	ADP
easat-2560	94	27	their	their	PRON
easat-2560	94	28	perception	perception	NOUN
easat-2560	94	29	of	of	ADP
easat-2560	94	30	the	the	DET
easat-2560	94	31	system	system	NOUN
easat-2560	94	32	’s	’s	PART
easat-2560	94	33	usability	usability	NOUN
easat-2560	94	34	.	.	PUNCT
easat-2560	95	1	for	for	ADP
easat-2560	95	2	digital	digital	ADJ
easat-2560	95	3	msmes	msme	NOUN
easat-2560	95	4	and	and	CCONJ
easat-2560	95	5	content	content	NOUN
easat-2560	95	6	creators	creator	NOUN
easat-2560	95	7	,	,	PUNCT
easat-2560	95	8	who	who	PRON
easat-2560	95	9	often	often	ADV
easat-2560	95	10	rely	rely	VERB
easat-2560	95	11	on	on	ADP
easat-2560	95	12	multiple	multiple	ADJ
easat-2560	95	13	digital	digital	ADJ
easat-2560	95	14	tools	tool	NOUN
easat-2560	95	15	and	and	CCONJ
easat-2560	95	16	platforms	platform	NOUN
easat-2560	95	17	,	,	PUNCT
easat-2560	95	18	the	the	DET
easat-2560	95	19	ease	ease	NOUN
easat-2560	95	20	with	with	ADP
easat-2560	95	21	which	which	PRON
easat-2560	95	22	they	they	PRON
easat-2560	95	23	can	can	AUX
easat-2560	95	24	comply	comply	VERB
easat-2560	95	25	with	with	ADP
easat-2560	95	26	tax	tax	NOUN
easat-2560	95	27	obligations	obligation	NOUN
easat-2560	95	28	is	be	AUX
easat-2560	95	29	critical	critical	ADJ
easat-2560	95	30	.	.	PUNCT
easat-2560	96	1	paleka	paleka	PROPN
easat-2560	96	2	and	and	CCONJ
easat-2560	96	3	vitezić	vitezić	NOUN
easat-2560	96	4	[	[	X
easat-2560	96	5	18	18	NUM
easat-2560	96	6	]	]	PUNCT
easat-2560	96	7	found	find	VERB
easat-2560	96	8	that	that	SCONJ
easat-2560	96	9	msmes	msme	NOUN
easat-2560	96	10	are	be	AUX
easat-2560	96	11	more	more	ADV
easat-2560	96	12	likely	likely	ADJ
easat-2560	96	13	to	to	PART
easat-2560	96	14	comply	comply	VERB
easat-2560	96	15	when	when	SCONJ
easat-2560	96	16	tax	tax	NOUN
easat-2560	96	17	systems	system	NOUN
easat-2560	96	18	are	be	AUX
easat-2560	96	19	intuitive	intuitive	ADJ
easat-2560	96	20	and	and	CCONJ
easat-2560	96	21	user	user	NOUN
easat-2560	96	22	-	-	PUNCT
easat-2560	96	23	friendly	friendly	ADJ
easat-2560	96	24	.	.	PUNCT
easat-2560	97	1	this	this	DET
easat-2560	97	2	study	study	NOUN
easat-2560	97	3	builds	build	VERB
easat-2560	97	4	on	on	ADP
easat-2560	97	5	the	the	DET
easat-2560	97	6	technology	technology	NOUN
easat-2560	97	7	acceptance	acceptance	NOUN
easat-2560	97	8	model	model	NOUN
easat-2560	97	9	by	by	ADP
easat-2560	97	10	exploring	explore	VERB
easat-2560	97	11	how	how	SCONJ
easat-2560	97	12	digital	digital	ADJ
easat-2560	97	13	tax	tax	NOUN
easat-2560	97	14	platforms	platform	NOUN
easat-2560	97	15	,	,	PUNCT
easat-2560	97	16	introduced	introduce	VERB
easat-2560	97	17	through	through	ADP
easat-2560	97	18	administrative	administrative	ADJ
easat-2560	97	19	modernization	modernization	NOUN
easat-2560	97	20	,	,	PUNCT
easat-2560	97	21	influence	influence	NOUN
easat-2560	97	22	compliance	compliance	NOUN
easat-2560	97	23	behavior	behavior	NOUN
easat-2560	97	24	among	among	ADP
easat-2560	97	25	digital	digital	ADJ
easat-2560	97	26	businesses	business	NOUN
easat-2560	97	27	.	.	PUNCT
easat-2560	98	1	the	the	DET
easat-2560	98	2	study	study	NOUN
easat-2560	98	3	seeks	seek	VERB
easat-2560	98	4	to	to	PART
easat-2560	98	5	understand	understand	VERB
easat-2560	98	6	whether	whether	SCONJ
easat-2560	98	7	these	these	DET
easat-2560	98	8	systems	system	NOUN
easat-2560	98	9	'	'	PART
easat-2560	98	10	perceived	perceive	VERB
easat-2560	98	11	usefulness	usefulness	NOUN
easat-2560	98	12	and	and	CCONJ
easat-2560	98	13	simplicity	simplicity	NOUN
easat-2560	98	14	improve	improve	VERB
easat-2560	98	15	compliance	compliance	NOUN
easat-2560	98	16	rates	rate	NOUN
easat-2560	98	17	among	among	ADP
easat-2560	98	18	msmes	msme	NOUN
easat-2560	98	19	and	and	CCONJ
easat-2560	98	20	content	content	NOUN
easat-2560	98	21	creators	creator	NOUN
easat-2560	98	22	.	.	PUNCT
easat-2560	99	1	2.4	2.4	NUM
easat-2560	99	2	.	.	PUNCT
easat-2560	100	1	gaps	gap	NOUN
easat-2560	100	2	in	in	ADP
easat-2560	100	3	the	the	DET
easat-2560	100	4	literature	literature	NOUN
easat-2560	100	5	while	while	SCONJ
easat-2560	100	6	previous	previous	ADJ
easat-2560	100	7	studies	study	NOUN
easat-2560	100	8	have	have	AUX
easat-2560	100	9	examined	examine	VERB
easat-2560	100	10	tax	tax	NOUN
easat-2560	100	11	compliance	compliance	NOUN
easat-2560	100	12	through	through	ADP
easat-2560	100	13	economic	economic	ADJ
easat-2560	100	14	,	,	PUNCT
easat-2560	100	15	behavioral	behavioral	ADJ
easat-2560	100	16	,	,	PUNCT
easat-2560	100	17	and	and	CCONJ
easat-2560	100	18	technological	technological	ADJ
easat-2560	100	19	lenses	lense	NOUN
easat-2560	100	20	,	,	PUNCT
easat-2560	100	21	applying	apply	VERB
easat-2560	100	22	these	these	DET
easat-2560	100	23	theories	theory	NOUN
easat-2560	100	24	to	to	ADP
easat-2560	100	25	digital	digital	ADJ
easat-2560	100	26	msmes	msme	NOUN
easat-2560	100	27	and	and	CCONJ
easat-2560	100	28	content	content	NOUN
easat-2560	100	29	creators	creator	NOUN
easat-2560	100	30	remains	remain	VERB
easat-2560	100	31	underdeveloped	underdeveloped	ADJ
easat-2560	100	32	.	.	PUNCT
easat-2560	101	1	existing	exist	VERB
easat-2560	101	2	research	research	NOUN
easat-2560	101	3	primarily	primarily	ADV
easat-2560	101	4	focuses	focus	VERB
easat-2560	101	5	on	on	ADP
easat-2560	101	6	traditional	traditional	ADJ
easat-2560	101	7	businesses	business	NOUN
easat-2560	101	8	,	,	PUNCT
easat-2560	101	9	with	with	ADP
easat-2560	101	10	limited	limited	ADJ
easat-2560	101	11	attention	attention	NOUN
easat-2560	101	12	to	to	ADP
easat-2560	101	13	the	the	DET
easat-2560	101	14	unique	unique	ADJ
easat-2560	101	15	challenges	challenge	NOUN
easat-2560	101	16	of	of	ADP
easat-2560	101	17	decentralized	decentralize	VERB
easat-2560	101	18	,	,	PUNCT
easat-2560	101	19	platform	platform	NOUN
easat-2560	101	20	-	-	PUNCT
easat-2560	101	21	based	base	VERB
easat-2560	101	22	business	business	NOUN
easat-2560	101	23	models	model	NOUN
easat-2560	101	24	.	.	PUNCT
easat-2560	102	1	moreover	moreover	ADV
easat-2560	102	2	,	,	PUNCT
easat-2560	102	3	studies	study	NOUN
easat-2560	102	4	that	that	PRON
easat-2560	102	5	address	address	VERB
easat-2560	102	6	tax	tax	NOUN
easat-2560	102	7	penalties	penalty	NOUN
easat-2560	102	8	,	,	PUNCT
easat-2560	102	9	modernization	modernization	NOUN
easat-2560	102	10	,	,	PUNCT
easat-2560	102	11	and	and	CCONJ
easat-2560	102	12	policy	policy	NOUN
easat-2560	102	13	reforms	reform	NOUN
easat-2560	102	14	often	often	ADV
easat-2560	102	15	do	do	VERB
easat-2560	102	16	so	so	ADV
easat-2560	102	17	in	in	ADP
easat-2560	102	18	isolation	isolation	NOUN
easat-2560	102	19	,	,	PUNCT
easat-2560	102	20	without	without	ADP
easat-2560	102	21	considering	consider	VERB
easat-2560	102	22	the	the	DET
easat-2560	102	23	interaction	interaction	NOUN
easat-2560	102	24	between	between	ADP
easat-2560	102	25	these	these	DET
easat-2560	102	26	factors	factor	NOUN
easat-2560	102	27	.	.	PUNCT
easat-2560	103	1	this	this	DET
easat-2560	103	2	study	study	NOUN
easat-2560	103	3	addresses	address	VERB
easat-2560	103	4	these	these	DET
easat-2560	103	5	gaps	gap	NOUN
easat-2560	103	6	by	by	ADP
easat-2560	103	7	adopting	adopt	VERB
easat-2560	103	8	a	a	DET
easat-2560	103	9	multi	multi	ADJ
easat-2560	103	10	-	-	ADJ
easat-2560	103	11	dimensional	dimensional	ADJ
easat-2560	103	12	approach	approach	NOUN
easat-2560	103	13	,	,	PUNCT
easat-2560	103	14	integrating	integrate	VERB
easat-2560	103	15	economic	economic	ADJ
easat-2560	103	16	,	,	PUNCT
easat-2560	103	17	psychological	psychological	ADJ
easat-2560	103	18	,	,	PUNCT
easat-2560	103	19	and	and	CCONJ
easat-2560	103	20	technological	technological	ADJ
easat-2560	103	21	perspectives	perspective	NOUN
easat-2560	103	22	to	to	PART
easat-2560	103	23	analyze	analyze	VERB
easat-2560	103	24	tax	tax	NOUN
easat-2560	103	25	compliance	compliance	NOUN
easat-2560	103	26	behavior	behavior	NOUN
easat-2560	103	27	.	.	PUNCT
easat-2560	104	1	by	by	ADP
easat-2560	104	2	focusing	focus	VERB
easat-2560	104	3	on	on	ADP
easat-2560	104	4	the	the	DET
easat-2560	104	5	specific	specific	ADJ
easat-2560	104	6	characteristics	characteristic	NOUN
easat-2560	104	7	of	of	ADP
easat-2560	104	8	digital	digital	ADJ
easat-2560	104	9	content	content	NOUN
easat-2560	104	10	creators	creator	NOUN
easat-2560	104	11	and	and	CCONJ
easat-2560	104	12	msmes	msme	NOUN
easat-2560	104	13	,	,	PUNCT
easat-2560	104	14	the	the	DET
easat-2560	104	15	study	study	NOUN
easat-2560	104	16	aims	aim	VERB
easat-2560	104	17	to	to	PART
easat-2560	104	18	provide	provide	VERB
easat-2560	104	19	a	a	DET
easat-2560	104	20	more	more	ADV
easat-2560	104	21	comprehensive	comprehensive	ADJ
easat-2560	104	22	understanding	understanding	NOUN
easat-2560	104	23	of	of	ADP
easat-2560	104	24	how	how	SCONJ
easat-2560	104	25	tax	tax	NOUN
easat-2560	104	26	penalties	penalty	NOUN
easat-2560	104	27	,	,	PUNCT
easat-2560	104	28	modernization	modernization	NOUN
easat-2560	104	29	,	,	PUNCT
easat-2560	104	30	and	and	CCONJ
easat-2560	104	31	reforms	reform	NOUN
easat-2560	104	32	interact	interact	VERB
easat-2560	104	33	to	to	PART
easat-2560	104	34	influence	influence	NOUN
easat-2560	104	35	compliance	compliance	NOUN
easat-2560	104	36	.	.	PUNCT
easat-2560	105	1	this	this	DET
easat-2560	105	2	holistic	holistic	ADJ
easat-2560	105	3	view	view	NOUN
easat-2560	105	4	will	will	AUX
easat-2560	105	5	contribute	contribute	VERB
easat-2560	105	6	to	to	ADP
easat-2560	105	7	theoretical	theoretical	ADJ
easat-2560	105	8	discussions	discussion	NOUN
easat-2560	105	9	on	on	ADP
easat-2560	105	10	tax	tax	NOUN
easat-2560	105	11	compliance	compliance	NOUN
easat-2560	105	12	and	and	CCONJ
easat-2560	105	13	practical	practical	ADJ
easat-2560	105	14	strategies	strategy	NOUN
easat-2560	105	15	for	for	ADP
easat-2560	105	16	tax	tax	NOUN
easat-2560	105	17	authorities	authority	NOUN
easat-2560	105	18	aiming	aim	VERB
easat-2560	105	19	to	to	PART
easat-2560	105	20	regulate	regulate	VERB
easat-2560	105	21	the	the	DET
easat-2560	105	22	digital	digital	ADJ
easat-2560	105	23	economy	economy	NOUN
easat-2560	105	24	.	.	PUNCT
easat-2560	106	1	3	3	X
easat-2560	106	2	.	.	X
easat-2560	106	3	methodology	methodology	NOUN
easat-2560	106	4	3.1	3.1	NUM
easat-2560	106	5	.	.	PUNCT
easat-2560	107	1	research	research	NOUN
easat-2560	107	2	design	design	NOUN
easat-2560	107	3	this	this	DET
easat-2560	107	4	study	study	NOUN
easat-2560	107	5	adopts	adopt	VERB
easat-2560	107	6	a	a	DET
easat-2560	107	7	qualitative	qualitative	ADJ
easat-2560	107	8	approach	approach	NOUN
easat-2560	107	9	,	,	PUNCT
easat-2560	107	10	which	which	PRON
easat-2560	107	11	is	be	AUX
easat-2560	107	12	appropriate	appropriate	ADJ
easat-2560	107	13	for	for	ADP
easat-2560	107	14	exploring	explore	VERB
easat-2560	107	15	the	the	DET
easat-2560	107	16	subjective	subjective	ADJ
easat-2560	107	17	experiences	experience	NOUN
easat-2560	107	18	and	and	CCONJ
easat-2560	107	19	perceptions	perception	NOUN
easat-2560	107	20	of	of	ADP
easat-2560	107	21	digital	digital	ADJ
easat-2560	107	22	content	content	NOUN
easat-2560	107	23	creators	creator	NOUN
easat-2560	107	24	and	and	CCONJ
easat-2560	107	25	msmes	msme	NOUN
easat-2560	107	26	regarding	regard	VERB
easat-2560	107	27	tax	tax	NOUN
easat-2560	107	28	compliance	compliance	NOUN
easat-2560	107	29	.	.	PUNCT
easat-2560	108	1	the	the	DET
easat-2560	108	2	qualitative	qualitative	ADJ
easat-2560	108	3	method	method	NOUN
easat-2560	108	4	allows	allow	VERB
easat-2560	108	5	for	for	ADP
easat-2560	108	6	an	an	DET
easat-2560	108	7	in	in	ADP
easat-2560	108	8	-	-	PUNCT
easat-2560	108	9	depth	depth	NOUN
easat-2560	108	10	understanding	understanding	NOUN
easat-2560	108	11	of	of	ADP
easat-2560	108	12	these	these	DET
easat-2560	108	13	entities	entity	NOUN
easat-2560	108	14	'	'	PART
easat-2560	108	15	complexities	complexity	NOUN
easat-2560	108	16	and	and	CCONJ
easat-2560	108	17	challenges	challenge	NOUN
easat-2560	108	18	,	,	PUNCT
easat-2560	108	19	particularly	particularly	ADV
easat-2560	108	20	the	the	DET
easat-2560	108	21	unique	unique	ADJ
easat-2560	108	22	tax	tax	NOUN
easat-2560	108	23	implications	implication	NOUN
easat-2560	108	24	of	of	ADP
easat-2560	108	25	digital	digital	ADJ
easat-2560	108	26	business	business	NOUN
easat-2560	108	27	models	model	NOUN
easat-2560	108	28	.	.	PUNCT
easat-2560	109	1	while	while	SCONJ
easat-2560	109	2	quantitative	quantitative	ADJ
easat-2560	109	3	methods	method	NOUN
easat-2560	109	4	could	could	AUX
easat-2560	109	5	offer	offer	VERB
easat-2560	109	6	broader	broad	ADJ
easat-2560	109	7	generalizability	generalizability	NOUN
easat-2560	109	8	,	,	PUNCT
easat-2560	109	9	the	the	DET
easat-2560	109	10	nuanced	nuanced	ADJ
easat-2560	109	11	nature	nature	NOUN
easat-2560	109	12	of	of	ADP
easat-2560	109	13	the	the	DET
easat-2560	109	14	research	research	NOUN
easat-2560	109	15	questions	question	NOUN
easat-2560	109	16	,	,	PUNCT
easat-2560	109	17	which	which	PRON
easat-2560	109	18	focus	focus	VERB
easat-2560	109	19	on	on	ADP
easat-2560	109	20	attitudes	attitude	NOUN
easat-2560	109	21	,	,	PUNCT
easat-2560	109	22	behaviors	behavior	NOUN
easat-2560	109	23	,	,	PUNCT
easat-2560	109	24	and	and	CCONJ
easat-2560	109	25	the	the	DET
easat-2560	109	26	interaction	interaction	NOUN
easat-2560	109	27	of	of	ADP
easat-2560	109	28	tax	tax	NOUN
easat-2560	109	29	policies	policy	NOUN
easat-2560	109	30	with	with	ADP
easat-2560	109	31	business	business	NOUN
easat-2560	109	32	models	model	NOUN
easat-2560	109	33	,	,	PUNCT
easat-2560	109	34	makes	make	VERB
easat-2560	109	35	qualitative	qualitative	ADJ
easat-2560	109	36	research	research	NOUN
easat-2560	109	37	the	the	DET
easat-2560	109	38	best	good	ADJ
easat-2560	109	39	fit	fit	NOUN
easat-2560	109	40	for	for	ADP
easat-2560	109	41	this	this	DET
easat-2560	109	42	study	study	NOUN
easat-2560	109	43	.	.	PUNCT
easat-2560	110	1	the	the	DET
easat-2560	110	2	qualitative	qualitative	ADJ
easat-2560	110	3	approach	approach	NOUN
easat-2560	110	4	also	also	ADV
easat-2560	110	5	allows	allow	VERB
easat-2560	110	6	for	for	ADP
easat-2560	110	7	the	the	DET
easat-2560	110	8	collection	collection	NOUN
easat-2560	110	9	of	of	ADP
easat-2560	110	10	rich	rich	ADJ
easat-2560	110	11	,	,	PUNCT
easat-2560	110	12	detailed	detailed	ADJ
easat-2560	110	13	data	datum	NOUN
easat-2560	110	14	,	,	PUNCT
easat-2560	110	15	which	which	PRON
easat-2560	110	16	is	be	AUX
easat-2560	110	17	essential	essential	ADJ
easat-2560	110	18	in	in	ADP
easat-2560	110	19	areas	area	NOUN
easat-2560	110	20	where	where	SCONJ
easat-2560	110	21	little	little	ADJ
easat-2560	110	22	prior	prior	ADJ
easat-2560	110	23	research	research	NOUN
easat-2560	110	24	exists	exist	VERB
easat-2560	110	25	—	—	PUNCT
easat-2560	110	26	such	such	ADJ
easat-2560	110	27	as	as	ADP
easat-2560	110	28	the	the	DET
easat-2560	110	29	tax	tax	NOUN
easat-2560	110	30	compliance	compliance	NOUN
easat-2560	110	31	of	of	ADP
easat-2560	110	32	digital	digital	ADJ
easat-2560	110	33	content	content	NOUN
easat-2560	110	34	creators	creator	NOUN
easat-2560	110	35	in	in	ADP
easat-2560	110	36	indonesia	indonesia	PROPN
easat-2560	110	37	.	.	PUNCT
easat-2560	111	1	using	use	VERB
easat-2560	111	2	this	this	DET
easat-2560	111	3	method	method	NOUN
easat-2560	111	4	,	,	PUNCT
easat-2560	111	5	the	the	DET
easat-2560	111	6	study	study	NOUN
easat-2560	111	7	aims	aim	VERB
easat-2560	111	8	to	to	PART
easat-2560	111	9	provide	provide	VERB
easat-2560	111	10	insights	insight	NOUN
easat-2560	111	11	that	that	PRON
easat-2560	111	12	would	would	AUX
easat-2560	111	13	be	be	AUX
easat-2560	111	14	difficult	difficult	ADJ
easat-2560	111	15	to	to	PART
easat-2560	111	16	capture	capture	VERB
easat-2560	111	17	through	through	ADP
easat-2560	111	18	purely	purely	ADV
easat-2560	111	19	quantitative	quantitative	ADJ
easat-2560	111	20	measures	measure	NOUN
easat-2560	111	21	.	.	PUNCT
easat-2560	112	1	3.1	3.1	NUM
easat-2560	112	2	.	.	NOUN
easat-2560	112	3	sampling	sample	VERB
easat-2560	112	4	method	method	NOUN
easat-2560	112	5	2821	2821	NUM
easat-2560	112	6	edelweiss	edelweiss	PROPN
easat-2560	112	7	applied	apply	VERB
easat-2560	112	8	science	science	NOUN
easat-2560	112	9	and	and	CCONJ
easat-2560	112	10	technology	technology	NOUN
easat-2560	112	11	issn	issn	PROPN
easat-2560	112	12	:	:	PUNCT
easat-2560	112	13	2576	2576	NUM
easat-2560	112	14	-	-	SYM
easat-2560	112	15	8484	8484	NUM
easat-2560	112	16	vol	vol	NOUN
easat-2560	112	17	.	.	PROPN
easat-2560	112	18	8	8	NUM
easat-2560	112	19	,	,	PUNCT
easat-2560	112	20	no	no	INTJ
easat-2560	112	21	.	.	NOUN
easat-2560	112	22	6	6	NUM
easat-2560	112	23	:	:	SYM
easat-2560	112	24	2817	2817	NUM
easat-2560	112	25	-	-	SYM
easat-2560	112	26	2835	2835	NUM
easat-2560	112	27	,	,	PUNCT
easat-2560	112	28	2024	2024	NUM
easat-2560	112	29	doi	doi	NOUN
easat-2560	112	30	:	:	PUNCT
easat-2560	112	31	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	112	32	©	©	PROPN
easat-2560	112	33	2024	2024	NUM
easat-2560	112	34	by	by	ADP
easat-2560	112	35	the	the	DET
easat-2560	112	36	authors	author	NOUN
easat-2560	112	37	;	;	PUNCT
easat-2560	112	38	licensee	licensee	PROPN
easat-2560	112	39	learning	learning	NOUN
easat-2560	112	40	gate	gate	VERB
easat-2560	112	41	the	the	DET
easat-2560	112	42	study	study	NOUN
easat-2560	112	43	uses	use	VERB
easat-2560	112	44	purposive	purposive	ADJ
easat-2560	112	45	sampling	sampling	NOUN
easat-2560	112	46	,	,	PUNCT
easat-2560	112	47	targeting	target	VERB
easat-2560	112	48	individuals	individual	NOUN
easat-2560	112	49	who	who	PRON
easat-2560	112	50	are	be	AUX
easat-2560	112	51	digital	digital	ADJ
easat-2560	112	52	content	content	NOUN
easat-2560	112	53	creators	creator	NOUN
easat-2560	112	54	or	or	CCONJ
easat-2560	112	55	msme	msme	NOUN
easat-2560	112	56	owners	owner	NOUN
easat-2560	112	57	with	with	ADP
easat-2560	112	58	direct	direct	ADJ
easat-2560	112	59	experience	experience	NOUN
easat-2560	112	60	in	in	ADP
easat-2560	112	61	managing	manage	VERB
easat-2560	112	62	tax	tax	NOUN
easat-2560	112	63	obligations	obligation	NOUN
easat-2560	112	64	.	.	PUNCT
easat-2560	113	1	this	this	DET
easat-2560	113	2	sampling	sampling	NOUN
easat-2560	113	3	method	method	NOUN
easat-2560	113	4	ensures	ensure	VERB
easat-2560	113	5	that	that	SCONJ
easat-2560	113	6	the	the	DET
easat-2560	113	7	participants	participant	NOUN
easat-2560	113	8	are	be	AUX
easat-2560	113	9	well	well	ADV
easat-2560	113	10	-	-	PUNCT
easat-2560	113	11	positioned	position	VERB
easat-2560	113	12	to	to	PART
easat-2560	113	13	provide	provide	VERB
easat-2560	113	14	relevant	relevant	ADJ
easat-2560	113	15	insights	insight	NOUN
easat-2560	113	16	into	into	ADP
easat-2560	113	17	the	the	DET
easat-2560	113	18	challenges	challenge	NOUN
easat-2560	113	19	and	and	CCONJ
easat-2560	113	20	opportunities	opportunity	NOUN
easat-2560	113	21	in	in	ADP
easat-2560	113	22	complying	comply	VERB
easat-2560	113	23	with	with	ADP
easat-2560	113	24	tax	tax	NOUN
easat-2560	113	25	regulations	regulation	NOUN
easat-2560	113	26	.	.	PUNCT
easat-2560	114	1	the	the	DET
easat-2560	114	2	final	final	ADJ
easat-2560	114	3	sample	sample	NOUN
easat-2560	114	4	comprises	comprise	VERB
easat-2560	114	5	six	six	NUM
easat-2560	114	6	informants	informant	NOUN
easat-2560	114	7	,	,	PUNCT
easat-2560	114	8	selected	select	VERB
easat-2560	114	9	based	base	VERB
easat-2560	114	10	on	on	ADP
easat-2560	114	11	business	business	NOUN
easat-2560	114	12	size	size	NOUN
easat-2560	114	13	,	,	PUNCT
easat-2560	114	14	reliance	reliance	NOUN
easat-2560	114	15	on	on	ADP
easat-2560	114	16	digital	digital	ADJ
easat-2560	114	17	platforms	platform	NOUN
easat-2560	114	18	,	,	PUNCT
easat-2560	114	19	and	and	CCONJ
easat-2560	114	20	industry	industry	NOUN
easat-2560	114	21	type	type	NOUN
easat-2560	114	22	.	.	PUNCT
easat-2560	115	1	this	this	DET
easat-2560	115	2	sample	sample	NOUN
easat-2560	115	3	size	size	NOUN
easat-2560	115	4	was	be	AUX
easat-2560	115	5	determined	determine	VERB
easat-2560	115	6	based	base	VERB
easat-2560	115	7	on	on	ADP
easat-2560	115	8	the	the	DET
easat-2560	115	9	principle	principle	NOUN
easat-2560	115	10	of	of	ADP
easat-2560	115	11	data	datum	NOUN
easat-2560	115	12	saturation	saturation	NOUN
easat-2560	115	13	,	,	PUNCT
easat-2560	115	14	where	where	SCONJ
easat-2560	115	15	no	no	DET
easat-2560	115	16	new	new	ADJ
easat-2560	115	17	themes	theme	NOUN
easat-2560	115	18	or	or	CCONJ
easat-2560	115	19	insights	insight	NOUN
easat-2560	115	20	emerged	emerge	VERB
easat-2560	115	21	after	after	ADP
easat-2560	115	22	a	a	DET
easat-2560	115	23	certain	certain	ADJ
easat-2560	115	24	point	point	NOUN
easat-2560	115	25	in	in	ADP
easat-2560	115	26	data	datum	NOUN
easat-2560	115	27	collection	collection	NOUN
easat-2560	115	28	.	.	PUNCT
easat-2560	116	1	the	the	DET
easat-2560	116	2	number	number	NOUN
easat-2560	116	3	of	of	ADP
easat-2560	116	4	participants	participant	NOUN
easat-2560	116	5	aligns	align	VERB
easat-2560	116	6	with	with	ADP
easat-2560	116	7	recommendations	recommendation	NOUN
easat-2560	116	8	from	from	ADP
easat-2560	116	9	the	the	DET
easat-2560	116	10	qualitative	qualitative	ADJ
easat-2560	116	11	research	research	NOUN
easat-2560	116	12	literature	literature	NOUN
easat-2560	116	13	,	,	PUNCT
easat-2560	116	14	where	where	SCONJ
easat-2560	116	15	small	small	ADJ
easat-2560	116	16	sample	sample	NOUN
easat-2560	116	17	sizes	size	NOUN
easat-2560	116	18	can	can	AUX
easat-2560	116	19	still	still	ADV
easat-2560	116	20	yield	yield	VERB
easat-2560	116	21	meaningful	meaningful	ADJ
easat-2560	116	22	results	result	NOUN
easat-2560	116	23	through	through	ADP
easat-2560	116	24	in	in	ADP
easat-2560	116	25	-	-	PUNCT
easat-2560	116	26	depth	depth	NOUN
easat-2560	116	27	exploration	exploration	NOUN
easat-2560	116	28	(	(	PUNCT
easat-2560	116	29	guest	guest	NOUN
easat-2560	116	30	,	,	PUNCT
easat-2560	116	31	bunce	bunce	PROPN
easat-2560	116	32	,	,	PUNCT
easat-2560	116	33	&	&	CCONJ
easat-2560	116	34	johnson	johnson	PROPN
easat-2560	116	35	,	,	PUNCT
easat-2560	116	36	2006	2006	NUM
easat-2560	116	37	)	)	PUNCT
easat-2560	116	38	.	.	PUNCT
easat-2560	117	1	to	to	PART
easat-2560	117	2	mitigate	mitigate	VERB
easat-2560	117	3	potential	potential	ADJ
easat-2560	117	4	biases	bias	NOUN
easat-2560	117	5	in	in	ADP
easat-2560	117	6	purposive	purposive	ADJ
easat-2560	117	7	sampling	sampling	NOUN
easat-2560	117	8	,	,	PUNCT
easat-2560	117	9	efforts	effort	NOUN
easat-2560	117	10	were	be	AUX
easat-2560	117	11	made	make	VERB
easat-2560	117	12	to	to	PART
easat-2560	117	13	ensure	ensure	VERB
easat-2560	117	14	diversity	diversity	NOUN
easat-2560	117	15	within	within	ADP
easat-2560	117	16	the	the	DET
easat-2560	117	17	sample	sample	NOUN
easat-2560	117	18	regarding	regard	VERB
easat-2560	117	19	business	business	NOUN
easat-2560	117	20	size	size	NOUN
easat-2560	117	21	,	,	PUNCT
easat-2560	117	22	content	content	NOUN
easat-2560	117	23	type	type	NOUN
easat-2560	117	24	,	,	PUNCT
easat-2560	117	25	and	and	CCONJ
easat-2560	117	26	geographic	geographic	ADJ
easat-2560	117	27	location	location	NOUN
easat-2560	117	28	.	.	PUNCT
easat-2560	118	1	this	this	DET
easat-2560	118	2	diversity	diversity	NOUN
easat-2560	118	3	enhances	enhance	VERB
easat-2560	118	4	the	the	DET
easat-2560	118	5	credibility	credibility	NOUN
easat-2560	118	6	and	and	CCONJ
easat-2560	118	7	transferability	transferability	NOUN
easat-2560	118	8	of	of	ADP
easat-2560	118	9	the	the	DET
easat-2560	118	10	findings	finding	NOUN
easat-2560	118	11	.	.	PUNCT
easat-2560	119	1	3.2	3.2	NUM
easat-2560	119	2	.	.	PUNCT
easat-2560	120	1	data	datum	NOUN
easat-2560	120	2	collection	collection	NOUN
easat-2560	120	3	techniques	technique	NOUN
easat-2560	120	4	three	three	NUM
easat-2560	120	5	data	datum	NOUN
easat-2560	120	6	collection	collection	NOUN
easat-2560	120	7	methods	method	NOUN
easat-2560	120	8	were	be	AUX
easat-2560	120	9	used	use	VERB
easat-2560	120	10	to	to	PART
easat-2560	120	11	ensure	ensure	VERB
easat-2560	120	12	triangulation	triangulation	NOUN
easat-2560	120	13	:	:	PUNCT
easat-2560	120	14	a.	a.	NOUN
easat-2560	120	15	in	in	ADP
easat-2560	120	16	-	-	PUNCT
easat-2560	120	17	depth	depth	NOUN
easat-2560	120	18	interviews	interview	NOUN
easat-2560	120	19	:	:	PUNCT
easat-2560	120	20	semi	semi	ADJ
easat-2560	120	21	-	-	ADJ
easat-2560	120	22	structured	structured	ADJ
easat-2560	120	23	interviews	interview	NOUN
easat-2560	120	24	were	be	AUX
easat-2560	120	25	conducted	conduct	VERB
easat-2560	120	26	with	with	ADP
easat-2560	120	27	each	each	DET
easat-2560	120	28	participant	participant	NOUN
easat-2560	120	29	,	,	PUNCT
easat-2560	120	30	allowing	allow	VERB
easat-2560	120	31	for	for	ADP
easat-2560	120	32	open	open	ADV
easat-2560	120	33	-	-	PUNCT
easat-2560	120	34	ended	end	VERB
easat-2560	120	35	responses	response	NOUN
easat-2560	120	36	that	that	PRON
easat-2560	120	37	provided	provide	VERB
easat-2560	120	38	a	a	DET
easat-2560	120	39	deep	deep	ADJ
easat-2560	120	40	understanding	understanding	NOUN
easat-2560	120	41	of	of	ADP
easat-2560	120	42	their	their	PRON
easat-2560	120	43	experiences	experience	NOUN
easat-2560	120	44	with	with	ADP
easat-2560	120	45	tax	tax	NOUN
easat-2560	120	46	compliance	compliance	NOUN
easat-2560	120	47	.	.	PUNCT
easat-2560	121	1	these	these	DET
easat-2560	121	2	interviews	interview	NOUN
easat-2560	121	3	were	be	AUX
easat-2560	121	4	guided	guide	VERB
easat-2560	121	5	by	by	ADP
easat-2560	121	6	core	core	NOUN
easat-2560	121	7	questions	question	NOUN
easat-2560	121	8	but	but	CCONJ
easat-2560	121	9	allowed	allow	VERB
easat-2560	121	10	flexibility	flexibility	NOUN
easat-2560	121	11	to	to	PART
easat-2560	121	12	explore	explore	VERB
easat-2560	121	13	emergent	emergent	ADJ
easat-2560	121	14	themes	theme	NOUN
easat-2560	121	15	.	.	PUNCT
easat-2560	122	1	b.	b.	PROPN
easat-2560	122	2	participant	participant	PROPN
easat-2560	122	3	observation	observation	NOUN
easat-2560	122	4	:	:	PUNCT
easat-2560	122	5	to	to	PART
easat-2560	122	6	gain	gain	VERB
easat-2560	122	7	insights	insight	NOUN
easat-2560	122	8	into	into	ADP
easat-2560	122	9	digital	digital	ADJ
easat-2560	122	10	content	content	NOUN
easat-2560	122	11	creators	creator	NOUN
easat-2560	122	12	'	'	PART
easat-2560	122	13	practical	practical	ADJ
easat-2560	122	14	challenges	challenge	NOUN
easat-2560	122	15	,	,	PUNCT
easat-2560	122	16	taxrelated	taxrelate	VERB
easat-2560	122	17	activities	activity	NOUN
easat-2560	122	18	such	such	ADJ
easat-2560	122	19	as	as	ADP
easat-2560	122	20	filing	filing	NOUN
easat-2560	122	21	and	and	CCONJ
easat-2560	122	22	reporting	report	VERB
easat-2560	122	23	through	through	ADP
easat-2560	122	24	digital	digital	ADJ
easat-2560	122	25	platforms	platform	NOUN
easat-2560	122	26	were	be	AUX
easat-2560	122	27	observed	observe	VERB
easat-2560	122	28	.	.	PUNCT
easat-2560	123	1	the	the	DET
easat-2560	123	2	observations	observation	NOUN
easat-2560	123	3	were	be	AUX
easat-2560	123	4	documented	document	VERB
easat-2560	123	5	in	in	ADP
easat-2560	123	6	real	real	ADJ
easat-2560	123	7	-	-	PUNCT
easat-2560	123	8	time	time	NOUN
easat-2560	123	9	,	,	PUNCT
easat-2560	123	10	and	and	CCONJ
easat-2560	123	11	field	field	NOUN
easat-2560	123	12	notes	note	NOUN
easat-2560	123	13	were	be	AUX
easat-2560	123	14	taken	take	VERB
easat-2560	123	15	to	to	PART
easat-2560	123	16	record	record	VERB
easat-2560	123	17	both	both	DET
easat-2560	123	18	observed	observed	ADJ
easat-2560	123	19	behavior	behavior	NOUN
easat-2560	123	20	and	and	CCONJ
easat-2560	123	21	reflections	reflection	NOUN
easat-2560	123	22	on	on	ADP
easat-2560	123	23	the	the	DET
easat-2560	123	24	process	process	NOUN
easat-2560	123	25	.	.	PUNCT
easat-2560	124	1	c.	c.	PROPN
easat-2560	124	2	document	document	NOUN
easat-2560	124	3	analysis	analysis	NOUN
easat-2560	124	4	:	:	PUNCT
easat-2560	124	5	relevant	relevant	ADJ
easat-2560	124	6	tax	tax	NOUN
easat-2560	124	7	documentation	documentation	NOUN
easat-2560	124	8	,	,	PUNCT
easat-2560	124	9	including	include	VERB
easat-2560	124	10	financial	financial	ADJ
easat-2560	124	11	reports	report	NOUN
easat-2560	124	12	and	and	CCONJ
easat-2560	124	13	tax	tax	NOUN
easat-2560	124	14	filings	filing	NOUN
easat-2560	124	15	,	,	PUNCT
easat-2560	124	16	was	be	AUX
easat-2560	124	17	reviewed	review	VERB
easat-2560	124	18	with	with	ADP
easat-2560	124	19	the	the	DET
easat-2560	124	20	participants	participant	NOUN
easat-2560	124	21	'	'	PART
easat-2560	124	22	consent	consent	NOUN
easat-2560	124	23	to	to	AUX
easat-2560	124	24	cross	cross	VERB
easat-2560	124	25	-	-	VERB
easat-2560	124	26	validate	validate	VERB
easat-2560	124	27	the	the	DET
easat-2560	124	28	interview	interview	NOUN
easat-2560	124	29	data	datum	NOUN
easat-2560	124	30	and	and	CCONJ
easat-2560	124	31	provide	provide	VERB
easat-2560	124	32	a	a	DET
easat-2560	124	33	fuller	full	ADJ
easat-2560	124	34	picture	picture	NOUN
easat-2560	124	35	of	of	ADP
easat-2560	124	36	the	the	DET
easat-2560	124	37	tax	tax	NOUN
easat-2560	124	38	compliance	compliance	NOUN
easat-2560	124	39	process	process	NOUN
easat-2560	124	40	.	.	PUNCT
easat-2560	125	1	each	each	DET
easat-2560	125	2	method	method	NOUN
easat-2560	125	3	contributes	contribute	VERB
easat-2560	125	4	to	to	ADP
easat-2560	125	5	answering	answer	VERB
easat-2560	125	6	different	different	ADJ
easat-2560	125	7	aspects	aspect	NOUN
easat-2560	125	8	of	of	ADP
easat-2560	125	9	the	the	DET
easat-2560	125	10	research	research	NOUN
easat-2560	125	11	questions	question	NOUN
easat-2560	125	12	.	.	PUNCT
easat-2560	126	1	for	for	ADP
easat-2560	126	2	example	example	NOUN
easat-2560	126	3	,	,	PUNCT
easat-2560	126	4	interviews	interview	NOUN
easat-2560	126	5	capture	capture	VERB
easat-2560	126	6	personal	personal	ADJ
easat-2560	126	7	attitudes	attitude	NOUN
easat-2560	126	8	and	and	CCONJ
easat-2560	126	9	experiences	experience	NOUN
easat-2560	126	10	,	,	PUNCT
easat-2560	126	11	while	while	SCONJ
easat-2560	126	12	observations	observation	NOUN
easat-2560	126	13	provide	provide	VERB
easat-2560	126	14	insights	insight	NOUN
easat-2560	126	15	into	into	ADP
easat-2560	126	16	practical	practical	ADJ
easat-2560	126	17	interactions	interaction	NOUN
easat-2560	126	18	with	with	ADP
easat-2560	126	19	digital	digital	ADJ
easat-2560	126	20	tax	tax	NOUN
easat-2560	126	21	systems	system	NOUN
easat-2560	126	22	.	.	PUNCT
easat-2560	127	1	3.3	3.3	NUM
easat-2560	127	2	.	.	PUNCT
easat-2560	128	1	data	datum	NOUN
easat-2560	128	2	analysis	analysis	NOUN
easat-2560	128	3	techniques	technique	NOUN
easat-2560	128	4	the	the	DET
easat-2560	128	5	data	datum	NOUN
easat-2560	128	6	collected	collect	VERB
easat-2560	128	7	were	be	AUX
easat-2560	128	8	analyzed	analyze	VERB
easat-2560	128	9	using	use	VERB
easat-2560	128	10	thematic	thematic	ADJ
easat-2560	128	11	analysis	analysis	NOUN
easat-2560	128	12	,	,	PUNCT
easat-2560	128	13	a	a	DET
easat-2560	128	14	widely	widely	ADV
easat-2560	128	15	accepted	accept	VERB
easat-2560	128	16	method	method	NOUN
easat-2560	128	17	in	in	ADP
easat-2560	128	18	qualitative	qualitative	ADJ
easat-2560	128	19	research	research	NOUN
easat-2560	128	20	.	.	PUNCT
easat-2560	129	1	the	the	DET
easat-2560	129	2	thematic	thematic	ADJ
easat-2560	129	3	analysis	analysis	NOUN
easat-2560	129	4	allowed	allow	VERB
easat-2560	129	5	for	for	ADP
easat-2560	129	6	identifying	identify	VERB
easat-2560	129	7	and	and	CCONJ
easat-2560	129	8	categorizing	categorize	VERB
easat-2560	129	9	critical	critical	ADJ
easat-2560	129	10	themes	theme	NOUN
easat-2560	129	11	from	from	ADP
easat-2560	129	12	the	the	DET
easat-2560	129	13	data	datum	NOUN
easat-2560	129	14	.	.	PUNCT
easat-2560	130	1	the	the	DET
easat-2560	130	2	following	follow	VERB
easat-2560	130	3	steps	step	NOUN
easat-2560	130	4	were	be	AUX
easat-2560	130	5	taken	take	VERB
easat-2560	130	6	to	to	PART
easat-2560	130	7	ensure	ensure	VERB
easat-2560	130	8	the	the	DET
easat-2560	130	9	rigor	rigor	NOUN
easat-2560	130	10	of	of	ADP
easat-2560	130	11	the	the	DET
easat-2560	130	12	analysis	analysis	NOUN
easat-2560	130	13	:	:	PUNCT
easat-2560	130	14	a.	a.	NOUN
easat-2560	130	15	coding	coding	NOUN
easat-2560	130	16	:	:	PUNCT
easat-2560	130	17	initial	initial	ADJ
easat-2560	130	18	coding	coding	NOUN
easat-2560	130	19	was	be	AUX
easat-2560	130	20	conducted	conduct	VERB
easat-2560	130	21	manually	manually	ADV
easat-2560	130	22	,	,	PUNCT
easat-2560	130	23	with	with	ADP
easat-2560	130	24	data	datum	NOUN
easat-2560	130	25	categorized	categorize	VERB
easat-2560	130	26	based	base	VERB
easat-2560	130	27	on	on	ADP
easat-2560	130	28	predefined	predefine	VERB
easat-2560	130	29	themes	theme	NOUN
easat-2560	130	30	related	relate	VERB
easat-2560	130	31	to	to	ADP
easat-2560	130	32	tax	tax	NOUN
easat-2560	130	33	penalties	penalty	NOUN
easat-2560	130	34	,	,	PUNCT
easat-2560	130	35	modernization	modernization	NOUN
easat-2560	130	36	,	,	PUNCT
easat-2560	130	37	and	and	CCONJ
easat-2560	130	38	compliance	compliance	NOUN
easat-2560	130	39	behavior	behavior	NOUN
easat-2560	130	40	.	.	PUNCT
easat-2560	131	1	following	follow	VERB
easat-2560	131	2	an	an	DET
easat-2560	131	3	inductive	inductive	ADJ
easat-2560	131	4	approach	approach	NOUN
easat-2560	131	5	,	,	PUNCT
easat-2560	131	6	additional	additional	ADJ
easat-2560	131	7	themes	theme	NOUN
easat-2560	131	8	were	be	AUX
easat-2560	131	9	identified	identify	VERB
easat-2560	131	10	as	as	SCONJ
easat-2560	131	11	the	the	DET
easat-2560	131	12	coding	code	VERB
easat-2560	131	13	process	process	NOUN
easat-2560	131	14	continued	continue	VERB
easat-2560	131	15	.	.	PUNCT
easat-2560	132	1	b.	b.	PROPN
easat-2560	132	2	reliability	reliability	NOUN
easat-2560	132	3	of	of	ADP
easat-2560	132	4	coding	code	VERB
easat-2560	132	5	:	:	PUNCT
easat-2560	132	6	to	to	PART
easat-2560	132	7	minimize	minimize	VERB
easat-2560	132	8	subjectivity	subjectivity	NOUN
easat-2560	132	9	in	in	ADP
easat-2560	132	10	coding	code	VERB
easat-2560	132	11	,	,	PUNCT
easat-2560	132	12	an	an	DET
easat-2560	132	13	independent	independent	ADJ
easat-2560	132	14	researcher	researcher	NOUN
easat-2560	132	15	was	be	AUX
easat-2560	132	16	brought	bring	VERB
easat-2560	132	17	in	in	ADP
easat-2560	132	18	to	to	PART
easat-2560	132	19	conduct	conduct	VERB
easat-2560	132	20	a	a	DET
easat-2560	132	21	secondary	secondary	ADJ
easat-2560	132	22	coding	code	VERB
easat-2560	132	23	process	process	NOUN
easat-2560	132	24	.	.	PUNCT
easat-2560	133	1	this	this	DET
easat-2560	133	2	approach	approach	NOUN
easat-2560	133	3	helped	help	VERB
easat-2560	133	4	ensure	ensure	VERB
easat-2560	133	5	that	that	SCONJ
easat-2560	133	6	the	the	DET
easat-2560	133	7	primary	primary	ADJ
easat-2560	133	8	researcher	researcher	NOUN
easat-2560	133	9	's	's	PART
easat-2560	133	10	biases	bias	NOUN
easat-2560	133	11	did	do	AUX
easat-2560	133	12	not	not	PART
easat-2560	133	13	overly	overly	ADV
easat-2560	133	14	influence	influence	VERB
easat-2560	133	15	the	the	DET
easat-2560	133	16	themes	theme	NOUN
easat-2560	133	17	identified	identify	VERB
easat-2560	133	18	.	.	PUNCT
easat-2560	134	1	inter	inter	ADJ
easat-2560	134	2	-	-	ADJ
easat-2560	134	3	coder	coder	ADJ
easat-2560	134	4	reliability	reliability	NOUN
easat-2560	134	5	was	be	AUX
easat-2560	134	6	assessed	assess	VERB
easat-2560	134	7	by	by	ADP
easat-2560	134	8	comparing	compare	VERB
easat-2560	134	9	the	the	DET
easat-2560	134	10	results	result	NOUN
easat-2560	134	11	of	of	ADP
easat-2560	134	12	both	both	DET
easat-2560	134	13	coding	code	VERB
easat-2560	134	14	processes	process	NOUN
easat-2560	134	15	and	and	CCONJ
easat-2560	134	16	adjusting	adjust	VERB
easat-2560	134	17	any	any	DET
easat-2560	134	18	discrepancies	discrepancy	NOUN
easat-2560	134	19	through	through	ADP
easat-2560	134	20	discussion	discussion	NOUN
easat-2560	134	21	and	and	CCONJ
easat-2560	134	22	agreement	agreement	NOUN
easat-2560	134	23	.	.	PUNCT
easat-2560	135	1	to	to	PART
easat-2560	135	2	further	far	ADV
easat-2560	135	3	ensure	ensure	VERB
easat-2560	135	4	the	the	DET
easat-2560	135	5	credibility	credibility	NOUN
easat-2560	135	6	of	of	ADP
easat-2560	135	7	the	the	DET
easat-2560	135	8	analysis	analysis	NOUN
easat-2560	135	9	,	,	PUNCT
easat-2560	135	10	nvivo	nvivo	ADJ
easat-2560	135	11	software	software	NOUN
easat-2560	135	12	was	be	AUX
easat-2560	135	13	used	use	VERB
easat-2560	135	14	to	to	PART
easat-2560	135	15	manage	manage	VERB
easat-2560	135	16	and	and	CCONJ
easat-2560	135	17	organize	organize	VERB
easat-2560	135	18	a	a	DET
easat-2560	135	19	large	large	ADJ
easat-2560	135	20	amount	amount	NOUN
easat-2560	135	21	of	of	ADP
easat-2560	135	22	qualitative	qualitative	ADJ
easat-2560	135	23	data	datum	NOUN
easat-2560	135	24	,	,	PUNCT
easat-2560	135	25	allowing	allow	VERB
easat-2560	135	26	for	for	ADP
easat-2560	135	27	more	more	ADV
easat-2560	135	28	efficient	efficient	ADJ
easat-2560	135	29	theme	theme	NOUN
easat-2560	135	30	identification	identification	NOUN
easat-2560	135	31	and	and	CCONJ
easat-2560	135	32	cross	cross	NOUN
easat-2560	135	33	-	-	ADJ
easat-2560	135	34	referencing	referencing	ADJ
easat-2560	135	35	between	between	ADP
easat-2560	135	36	different	different	ADJ
easat-2560	135	37	data	datum	NOUN
easat-2560	135	38	sources	source	NOUN
easat-2560	135	39	interviews	interview	NOUN
easat-2560	135	40	,	,	PUNCT
easat-2560	135	41	observations	observation	NOUN
easat-2560	135	42	,	,	PUNCT
easat-2560	135	43	and	and	CCONJ
easat-2560	135	44	documents	document	NOUN
easat-2560	135	45	.	.	PUNCT
easat-2560	136	1	3.4	3.4	NUM
easat-2560	136	2	.	.	PUNCT
easat-2560	137	1	researcher	researcher	NOUN
easat-2560	137	2	’s	’s	PART
easat-2560	137	3	role	role	NOUN
easat-2560	137	4	and	and	CCONJ
easat-2560	137	5	reflexivity	reflexivity	NOUN
easat-2560	137	6	the	the	DET
easat-2560	137	7	researcher	researcher	NOUN
easat-2560	137	8	is	be	AUX
easat-2560	137	9	the	the	DET
easat-2560	137	10	primary	primary	ADJ
easat-2560	137	11	data	data	NOUN
easat-2560	137	12	collection	collection	NOUN
easat-2560	137	13	and	and	CCONJ
easat-2560	137	14	analysis	analysis	NOUN
easat-2560	137	15	instrument	instrument	NOUN
easat-2560	137	16	in	in	ADP
easat-2560	137	17	qualitative	qualitative	ADJ
easat-2560	137	18	research	research	NOUN
easat-2560	137	19	.	.	PUNCT
easat-2560	138	1	to	to	PART
easat-2560	138	2	control	control	VERB
easat-2560	138	3	potential	potential	ADJ
easat-2560	138	4	researcher	researcher	NOUN
easat-2560	138	5	bias	bias	NOUN
easat-2560	138	6	,	,	PUNCT
easat-2560	138	7	reflexive	reflexive	ADJ
easat-2560	138	8	practices	practice	NOUN
easat-2560	138	9	were	be	AUX
easat-2560	138	10	employed	employ	VERB
easat-2560	138	11	throughout	throughout	ADP
easat-2560	138	12	the	the	DET
easat-2560	138	13	research	research	NOUN
easat-2560	138	14	process	process	NOUN
easat-2560	138	15	.	.	PUNCT
easat-2560	139	1	these	these	PRON
easat-2560	139	2	included	include	VERB
easat-2560	139	3	maintaining	maintain	VERB
easat-2560	139	4	a	a	DET
easat-2560	139	5	research	research	NOUN
easat-2560	139	6	journal	journal	NOUN
easat-2560	139	7	to	to	PART
easat-2560	139	8	document	document	VERB
easat-2560	139	9	reflections	reflection	NOUN
easat-2560	139	10	on	on	ADP
easat-2560	139	11	the	the	DET
easat-2560	139	12	data	data	NOUN
easat-2560	139	13	collection	collection	NOUN
easat-2560	139	14	and	and	CCONJ
easat-2560	139	15	analysis	analysis	NOUN
easat-2560	139	16	process	process	NOUN
easat-2560	139	17	and	and	CCONJ
easat-2560	139	18	regular	regular	ADJ
easat-2560	139	19	peer	peer	NOUN
easat-2560	139	20	debriefing	debriefing	NOUN
easat-2560	139	21	sessions	session	NOUN
easat-2560	139	22	with	with	ADP
easat-2560	139	23	colleagues	colleague	NOUN
easat-2560	139	24	to	to	PART
easat-2560	139	25	discuss	discuss	VERB
easat-2560	139	26	emerging	emerge	VERB
easat-2560	139	27	findings	finding	NOUN
easat-2560	139	28	and	and	CCONJ
easat-2560	139	29	2822	2822	NUM
easat-2560	139	30	edelweiss	edelweiss	PROPN
easat-2560	139	31	applied	apply	VERB
easat-2560	139	32	science	science	NOUN
easat-2560	139	33	and	and	CCONJ
easat-2560	139	34	technology	technology	NOUN
easat-2560	139	35	issn	issn	PROPN
easat-2560	139	36	:	:	PUNCT
easat-2560	139	37	2576	2576	NUM
easat-2560	139	38	-	-	SYM
easat-2560	139	39	8484	8484	NUM
easat-2560	139	40	vol	vol	NOUN
easat-2560	139	41	.	.	PROPN
easat-2560	139	42	8	8	NUM
easat-2560	139	43	,	,	PUNCT
easat-2560	139	44	no	no	INTJ
easat-2560	139	45	.	.	NOUN
easat-2560	139	46	6	6	NUM
easat-2560	139	47	:	:	SYM
easat-2560	139	48	2817	2817	NUM
easat-2560	139	49	-	-	SYM
easat-2560	139	50	2835	2835	NUM
easat-2560	139	51	,	,	PUNCT
easat-2560	139	52	2024	2024	NUM
easat-2560	139	53	doi	doi	NOUN
easat-2560	139	54	:	:	PUNCT
easat-2560	139	55	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	139	56	©	©	PROPN
easat-2560	139	57	2024	2024	NUM
easat-2560	139	58	by	by	ADP
easat-2560	139	59	the	the	DET
easat-2560	139	60	authors	author	NOUN
easat-2560	139	61	;	;	PUNCT
easat-2560	139	62	licensee	licensee	PROPN
easat-2560	139	63	learning	learning	NOUN
easat-2560	139	64	gate	gate	PROPN
easat-2560	139	65	potential	potential	ADJ
easat-2560	139	66	biases	bias	NOUN
easat-2560	139	67	.	.	PUNCT
easat-2560	140	1	these	these	DET
easat-2560	140	2	practices	practice	NOUN
easat-2560	140	3	enhanced	enhance	VERB
easat-2560	140	4	the	the	DET
easat-2560	140	5	study	study	NOUN
easat-2560	140	6	's	's	PART
easat-2560	140	7	credibility	credibility	NOUN
easat-2560	140	8	by	by	ADP
easat-2560	140	9	promoting	promote	VERB
easat-2560	140	10	a	a	DET
easat-2560	140	11	more	more	ADV
easat-2560	140	12	objective	objective	ADJ
easat-2560	140	13	interpretation	interpretation	NOUN
easat-2560	140	14	of	of	ADP
easat-2560	140	15	the	the	DET
easat-2560	140	16	data	datum	NOUN
easat-2560	140	17	.	.	PUNCT
easat-2560	141	1	3.5	3.5	NUM
easat-2560	141	2	.	.	PUNCT
easat-2560	142	1	ethical	ethical	ADJ
easat-2560	142	2	considerations	consideration	NOUN
easat-2560	142	3	this	this	DET
easat-2560	142	4	study	study	NOUN
easat-2560	142	5	adhered	adhere	VERB
easat-2560	142	6	to	to	ADP
easat-2560	142	7	strict	strict	ADJ
easat-2560	142	8	ethical	ethical	ADJ
easat-2560	142	9	standards	standard	NOUN
easat-2560	142	10	to	to	PART
easat-2560	142	11	protect	protect	VERB
easat-2560	142	12	the	the	DET
easat-2560	142	13	rights	right	NOUN
easat-2560	142	14	and	and	CCONJ
easat-2560	142	15	privacy	privacy	NOUN
easat-2560	142	16	of	of	ADP
easat-2560	142	17	participants	participant	NOUN
easat-2560	142	18	.	.	PUNCT
easat-2560	143	1	all	all	DET
easat-2560	143	2	participants	participant	NOUN
easat-2560	143	3	provided	provide	VERB
easat-2560	143	4	informed	informed	ADJ
easat-2560	143	5	consent	consent	NOUN
easat-2560	143	6	before	before	ADP
easat-2560	143	7	data	datum	NOUN
easat-2560	143	8	collection	collection	NOUN
easat-2560	143	9	and	and	CCONJ
easat-2560	143	10	were	be	AUX
easat-2560	143	11	informed	inform	VERB
easat-2560	143	12	of	of	ADP
easat-2560	143	13	their	their	PRON
easat-2560	143	14	right	right	NOUN
easat-2560	143	15	to	to	PART
easat-2560	143	16	withdraw	withdraw	VERB
easat-2560	143	17	from	from	ADP
easat-2560	143	18	the	the	DET
easat-2560	143	19	study	study	NOUN
easat-2560	143	20	at	at	ADP
easat-2560	143	21	any	any	DET
easat-2560	143	22	time	time	NOUN
easat-2560	143	23	.	.	PUNCT
easat-2560	144	1	to	to	PART
easat-2560	144	2	ensure	ensure	VERB
easat-2560	144	3	confidentiality	confidentiality	NOUN
easat-2560	144	4	,	,	PUNCT
easat-2560	144	5	identifying	identify	VERB
easat-2560	144	6	information	information	NOUN
easat-2560	144	7	was	be	AUX
easat-2560	144	8	anonymized	anonymize	VERB
easat-2560	144	9	in	in	ADP
easat-2560	144	10	all	all	DET
easat-2560	144	11	data	datum	NOUN
easat-2560	144	12	files	file	NOUN
easat-2560	144	13	,	,	PUNCT
easat-2560	144	14	and	and	CCONJ
easat-2560	144	15	participants	participant	NOUN
easat-2560	144	16	were	be	AUX
easat-2560	144	17	assigned	assign	VERB
easat-2560	144	18	pseudonyms	pseudonym	NOUN
easat-2560	144	19	in	in	ADP
easat-2560	144	20	any	any	DET
easat-2560	144	21	published	publish	VERB
easat-2560	144	22	results	result	NOUN
easat-2560	144	23	.	.	PUNCT
easat-2560	145	1	given	give	VERB
easat-2560	145	2	the	the	DET
easat-2560	145	3	sensitivity	sensitivity	NOUN
easat-2560	145	4	of	of	ADP
easat-2560	145	5	financial	financial	ADJ
easat-2560	145	6	and	and	CCONJ
easat-2560	145	7	business	business	NOUN
easat-2560	145	8	data	datum	NOUN
easat-2560	145	9	,	,	PUNCT
easat-2560	145	10	special	special	ADJ
easat-2560	145	11	attention	attention	NOUN
easat-2560	145	12	was	be	AUX
easat-2560	145	13	given	give	VERB
easat-2560	145	14	to	to	ADP
easat-2560	145	15	data	datum	NOUN
easat-2560	145	16	security	security	NOUN
easat-2560	145	17	.	.	PUNCT
easat-2560	146	1	all	all	DET
easat-2560	146	2	electronic	electronic	ADJ
easat-2560	146	3	data	datum	NOUN
easat-2560	146	4	,	,	PUNCT
easat-2560	146	5	including	include	VERB
easat-2560	146	6	interview	interview	NOUN
easat-2560	146	7	transcripts	transcript	NOUN
easat-2560	146	8	,	,	PUNCT
easat-2560	146	9	observation	observation	NOUN
easat-2560	146	10	notes	note	NOUN
easat-2560	146	11	,	,	PUNCT
easat-2560	146	12	and	and	CCONJ
easat-2560	146	13	documents	document	NOUN
easat-2560	146	14	,	,	PUNCT
easat-2560	146	15	were	be	AUX
easat-2560	146	16	stored	store	VERB
easat-2560	146	17	in	in	ADP
easat-2560	146	18	encrypted	encrypt	VERB
easat-2560	146	19	files	file	NOUN
easat-2560	146	20	,	,	PUNCT
easat-2560	146	21	and	and	CCONJ
easat-2560	146	22	access	access	NOUN
easat-2560	146	23	was	be	AUX
easat-2560	146	24	restricted	restrict	VERB
easat-2560	146	25	to	to	ADP
easat-2560	146	26	the	the	DET
easat-2560	146	27	research	research	NOUN
easat-2560	146	28	team	team	NOUN
easat-2560	146	29	.	.	PUNCT
easat-2560	147	1	physical	physical	ADJ
easat-2560	147	2	copies	copy	NOUN
easat-2560	147	3	of	of	ADP
easat-2560	147	4	documents	document	NOUN
easat-2560	147	5	were	be	AUX
easat-2560	147	6	securely	securely	ADV
easat-2560	147	7	stored	store	VERB
easat-2560	147	8	in	in	ADP
easat-2560	147	9	locked	lock	VERB
easat-2560	147	10	cabinets	cabinet	NOUN
easat-2560	147	11	.	.	PUNCT
easat-2560	148	1	3.6	3.6	NUM
easat-2560	148	2	.	.	PUNCT
easat-2560	148	3	limitations	limitation	NOUN
easat-2560	148	4	and	and	CCONJ
easat-2560	148	5	generalizability	generalizability	NOUN
easat-2560	148	6	as	as	ADP
easat-2560	148	7	a	a	DET
easat-2560	148	8	qualitative	qualitative	ADJ
easat-2560	148	9	study	study	NOUN
easat-2560	148	10	with	with	ADP
easat-2560	148	11	a	a	DET
easat-2560	148	12	relatively	relatively	ADV
easat-2560	148	13	small	small	ADJ
easat-2560	148	14	sample	sample	NOUN
easat-2560	148	15	size	size	NOUN
easat-2560	148	16	,	,	PUNCT
easat-2560	148	17	the	the	DET
easat-2560	148	18	findings	finding	NOUN
easat-2560	148	19	are	be	AUX
easat-2560	148	20	not	not	PART
easat-2560	148	21	intended	intend	VERB
easat-2560	148	22	to	to	PART
easat-2560	148	23	be	be	AUX
easat-2560	148	24	fully	fully	ADV
easat-2560	148	25	generalizable	generalizable	ADJ
easat-2560	148	26	to	to	ADP
easat-2560	148	27	all	all	DET
easat-2560	148	28	digital	digital	ADJ
easat-2560	148	29	msmes	msme	NOUN
easat-2560	148	30	or	or	CCONJ
easat-2560	148	31	content	content	NOUN
easat-2560	148	32	creators	creator	NOUN
easat-2560	148	33	in	in	ADP
easat-2560	148	34	indonesia	indonesia	PROPN
easat-2560	148	35	.	.	PUNCT
easat-2560	149	1	however	however	ADV
easat-2560	149	2	,	,	PUNCT
easat-2560	149	3	the	the	DET
easat-2560	149	4	study	study	NOUN
easat-2560	149	5	provides	provide	VERB
easat-2560	149	6	valuable	valuable	ADJ
easat-2560	149	7	contextual	contextual	ADJ
easat-2560	149	8	insights	insight	NOUN
easat-2560	149	9	that	that	PRON
easat-2560	149	10	may	may	AUX
easat-2560	149	11	apply	apply	VERB
easat-2560	149	12	to	to	ADP
easat-2560	149	13	similar	similar	ADJ
easat-2560	149	14	business	business	NOUN
easat-2560	149	15	models	model	NOUN
easat-2560	149	16	in	in	ADP
easat-2560	149	17	other	other	ADJ
easat-2560	149	18	emerging	emerge	VERB
easat-2560	149	19	economies	economy	NOUN
easat-2560	149	20	.	.	PUNCT
easat-2560	150	1	future	future	ADJ
easat-2560	150	2	research	research	NOUN
easat-2560	150	3	could	could	AUX
easat-2560	150	4	build	build	VERB
easat-2560	150	5	on	on	ADP
easat-2560	150	6	these	these	DET
easat-2560	150	7	findings	finding	NOUN
easat-2560	150	8	by	by	ADP
easat-2560	150	9	incorporating	incorporate	VERB
easat-2560	150	10	more	more	ADV
easat-2560	150	11	extensive	extensive	ADJ
easat-2560	150	12	,	,	PUNCT
easat-2560	150	13	diverse	diverse	ADJ
easat-2560	150	14	samples	sample	NOUN
easat-2560	150	15	or	or	CCONJ
easat-2560	150	16	using	use	VERB
easat-2560	150	17	mixed	mixed	ADJ
easat-2560	150	18	-	-	PUNCT
easat-2560	150	19	method	method	NOUN
easat-2560	150	20	approaches	approach	NOUN
easat-2560	150	21	to	to	PART
easat-2560	150	22	validate	validate	VERB
easat-2560	150	23	the	the	DET
easat-2560	150	24	results	result	NOUN
easat-2560	150	25	in	in	ADP
easat-2560	150	26	a	a	DET
easat-2560	150	27	broader	broad	ADJ
easat-2560	150	28	context	context	NOUN
easat-2560	150	29	.	.	PUNCT
easat-2560	151	1	3.7	3.7	NUM
easat-2560	151	2	.	.	PUNCT
easat-2560	151	3	data	datum	NOUN
easat-2560	151	4	management	management	NOUN
easat-2560	151	5	and	and	CCONJ
easat-2560	151	6	transcription	transcription	NOUN
easat-2560	151	7	the	the	DET
easat-2560	151	8	interview	interview	NOUN
easat-2560	151	9	data	datum	NOUN
easat-2560	151	10	were	be	AUX
easat-2560	151	11	collected	collect	VERB
easat-2560	151	12	as	as	ADP
easat-2560	151	13	audio	audio	NOUN
easat-2560	151	14	and	and	CCONJ
easat-2560	151	15	video	video	NOUN
easat-2560	151	16	files	file	NOUN
easat-2560	151	17	(	(	PUNCT
easat-2560	151	18	mp4	mp4	NOUN
easat-2560	151	19	and	and	CCONJ
easat-2560	151	20	m4a	m4a	PROPN
easat-2560	151	21	formats	format	NOUN
easat-2560	151	22	)	)	PUNCT
easat-2560	151	23	.	.	PUNCT
easat-2560	152	1	the	the	DET
easat-2560	152	2	audio	audio	ADJ
easat-2560	152	3	files	file	NOUN
easat-2560	152	4	were	be	AUX
easat-2560	152	5	converted	convert	VERB
easat-2560	152	6	into	into	ADP
easat-2560	152	7	text	text	NOUN
easat-2560	152	8	for	for	ADP
easat-2560	152	9	further	further	ADJ
easat-2560	152	10	analysis	analysis	NOUN
easat-2560	152	11	.	.	PUNCT
easat-2560	153	1	during	during	ADP
easat-2560	153	2	transcription	transcription	NOUN
easat-2560	153	3	,	,	PUNCT
easat-2560	153	4	the	the	DET
easat-2560	153	5	researcher	researcher	NOUN
easat-2560	153	6	reviewed	review	VERB
easat-2560	153	7	the	the	DET
easat-2560	153	8	audio	audio	NOUN
easat-2560	153	9	and	and	CCONJ
easat-2560	153	10	text	text	NOUN
easat-2560	153	11	to	to	PART
easat-2560	153	12	ensure	ensure	VERB
easat-2560	153	13	accuracy	accuracy	NOUN
easat-2560	153	14	,	,	PUNCT
easat-2560	153	15	focusing	focus	VERB
easat-2560	153	16	on	on	ADP
easat-2560	153	17	critical	critical	ADJ
easat-2560	153	18	points	point	NOUN
easat-2560	153	19	emphasized	emphasize	VERB
easat-2560	153	20	by	by	ADP
easat-2560	153	21	the	the	DET
easat-2560	153	22	informants	informant	NOUN
easat-2560	153	23	.	.	PUNCT
easat-2560	154	1	transcription	transcription	NOUN
easat-2560	154	2	software	software	NOUN
easat-2560	154	3	allowed	allow	VERB
easat-2560	154	4	the	the	DET
easat-2560	154	5	researcher	researcher	NOUN
easat-2560	154	6	to	to	PART
easat-2560	154	7	efficiently	efficiently	ADV
easat-2560	154	8	convert	convert	VERB
easat-2560	154	9	the	the	DET
easat-2560	154	10	data	datum	NOUN
easat-2560	154	11	into	into	ADP
easat-2560	154	12	text	text	NOUN
easat-2560	154	13	,	,	PUNCT
easat-2560	154	14	providing	provide	VERB
easat-2560	154	15	a	a	DET
easat-2560	154	16	foundational	foundational	ADJ
easat-2560	154	17	dataset	dataset	NOUN
easat-2560	154	18	for	for	ADP
easat-2560	154	19	further	further	ADJ
easat-2560	154	20	analysis	analysis	NOUN
easat-2560	154	21	.	.	PUNCT
easat-2560	155	1	3.8	3.8	NUM
easat-2560	155	2	.	.	PUNCT
easat-2560	155	3	clustered	clustered	ADJ
easat-2560	155	4	similarity	similarity	NOUN
easat-2560	155	5	and	and	CCONJ
easat-2560	155	6	correlation	correlation	NOUN
easat-2560	155	7	analysis	analysis	NOUN
easat-2560	155	8	the	the	DET
easat-2560	155	9	first	first	ADJ
easat-2560	155	10	step	step	NOUN
easat-2560	155	11	involved	involve	VERB
easat-2560	155	12	a	a	DET
easat-2560	155	13	cluster	cluster	NOUN
easat-2560	155	14	analysis	analysis	NOUN
easat-2560	155	15	to	to	PART
easat-2560	155	16	visualize	visualize	VERB
easat-2560	155	17	the	the	DET
easat-2560	155	18	project	project	NOUN
easat-2560	155	19	’s	’s	PART
easat-2560	155	20	design	design	NOUN
easat-2560	155	21	,	,	PUNCT
easat-2560	155	22	grouping	group	VERB
easat-2560	155	23	the	the	DET
easat-2560	155	24	sources	source	NOUN
easat-2560	155	25	or	or	CCONJ
easat-2560	155	26	nodes	node	NOUN
easat-2560	155	27	based	base	VERB
easat-2560	155	28	on	on	ADP
easat-2560	155	29	similar	similar	ADJ
easat-2560	155	30	terms	term	NOUN
easat-2560	155	31	and	and	CCONJ
easat-2560	155	32	attributes	attribute	NOUN
easat-2560	155	33	.	.	PUNCT
easat-2560	156	1	cluster	cluster	NOUN
easat-2560	156	2	analysis	analysis	NOUN
easat-2560	156	3	,	,	PUNCT
easat-2560	156	4	particularly	particularly	ADV
easat-2560	156	5	pearson	pearson	NOUN
easat-2560	156	6	correlation	correlation	NOUN
easat-2560	156	7	,	,	PUNCT
easat-2560	156	8	was	be	AUX
easat-2560	156	9	used	use	VERB
easat-2560	156	10	to	to	PART
easat-2560	156	11	explore	explore	VERB
easat-2560	156	12	the	the	DET
easat-2560	156	13	similarity	similarity	NOUN
easat-2560	156	14	between	between	ADP
easat-2560	156	15	the	the	DET
easat-2560	156	16	textual	textual	ADJ
easat-2560	156	17	contents	content	NOUN
easat-2560	156	18	.	.	PUNCT
easat-2560	157	1	the	the	DET
easat-2560	157	2	correlation	correlation	NOUN
easat-2560	157	3	coefficients	coefficient	NOUN
easat-2560	157	4	obtained	obtain	VERB
easat-2560	157	5	from	from	ADP
easat-2560	157	6	nvivo	nvivo	NOUN
easat-2560	157	7	provided	provide	VERB
easat-2560	157	8	insight	insight	NOUN
easat-2560	157	9	into	into	ADP
easat-2560	157	10	how	how	SCONJ
easat-2560	157	11	closely	closely	ADV
easat-2560	157	12	different	different	ADJ
easat-2560	157	13	interviews	interview	NOUN
easat-2560	157	14	were	be	AUX
easat-2560	157	15	related	relate	VERB
easat-2560	157	16	regarding	regard	VERB
easat-2560	157	17	their	their	PRON
easat-2560	157	18	perspectives	perspective	NOUN
easat-2560	157	19	on	on	ADP
easat-2560	157	20	critical	critical	ADJ
easat-2560	157	21	issues	issue	NOUN
easat-2560	157	22	.	.	PUNCT
easat-2560	158	1	table	table	NOUN
easat-2560	158	2	1	1	NUM
easat-2560	158	3	.	.	PUNCT
easat-2560	158	4	results	result	NOUN
easat-2560	158	5	of	of	ADP
easat-2560	158	6	informant	informant	NOUN
easat-2560	158	7	correlation	correlation	NOUN
easat-2560	158	8	analysis	analysis	NOUN
easat-2560	158	9	.	.	PUNCT
easat-2560	159	1	file	file	VERB
easat-2560	159	2	a	a	DET
easat-2560	159	3	file	file	NOUN
easat-2560	159	4	b	b	PROPN
easat-2560	159	5	pearson	pearson	NOUN
easat-2560	159	6	correlation	correlation	NOUN
easat-2560	159	7	coefficient	coefficient	NOUN
easat-2560	159	8	files\\ma	files\\ma	NOUN
easat-2560	159	9	files\\abh	files\\abh	PROPN
easat-2560	159	10	0,784353	0,784353	PROPN
easat-2560	159	11	files\\vl	files\\vl	VERB
easat-2560	159	12	files\\fy	files\\fy	NOUN
easat-2560	159	13	0,776157	0,776157	NUM
easat-2560	159	14	files\\ma	files\\ma	NOUN
easat-2560	159	15	files\\fy	files\\fy	PROPN
easat-2560	159	16	0,775699	0,775699	PROPN
easat-2560	159	17	files\\vl	files\\vl	NUM
easat-2560	159	18	files\\fg	files\\fg	X
easat-2560	159	19	0,765793	0,765793	ADJ
easat-2560	159	20	files\\nh	files\\nh	VERB
easat-2560	159	21	files\\fy	files\\fy	NOUN
easat-2560	159	22	0,754889	0,754889	VERB
easat-2560	159	23	files\\fy	files\\fy	PROPN
easat-2560	159	24	files\\abh	files\\abh	VERB
easat-2560	159	25	0,745058	0,745058	NUM
easat-2560	159	26	files\\vl	files\\vl	NUM
easat-2560	159	27	files\\ma	files\\ma	NOUN
easat-2560	159	28	0,7438	0,7438	PROPN
easat-2560	159	29	files\\vl	files\\vl	NUM
easat-2560	159	30	files\\abh	files\\abh	PROPN
easat-2560	159	31	0,71342	0,71342	PROPN
easat-2560	159	32	files\\nh	files\\nh	ADJ
easat-2560	159	33	files\\fg	files\\fg	NUM
easat-2560	159	34	0,70275	0,70275	PROPN
easat-2560	159	35	files\\fy	files\\fy	PROPN
easat-2560	159	36	files\\fg	files\\fg	NUM
easat-2560	159	37	0,698717	0,698717	ADP
easat-2560	159	38	files\\vl	files\\vl	NUM
easat-2560	159	39	files\\nh	files\\nh	VERB
easat-2560	159	40	0,681521	0,681521	NOUN
easat-2560	159	41	files\\nh	files\\nh	VERB
easat-2560	159	42	files\\ma	files\\ma	NOUN
easat-2560	159	43	0,650386	0,650386	NUM
easat-2560	159	44	files\\ma	files\\ma	NOUN
easat-2560	159	45	files\\fg	files\\fg	PROPN
easat-2560	159	46	0,647315	0,647315	PROPN
easat-2560	159	47	2823	2823	NUM
easat-2560	159	48	edelweiss	edelweiss	PROPN
easat-2560	159	49	applied	apply	VERB
easat-2560	159	50	science	science	NOUN
easat-2560	159	51	and	and	CCONJ
easat-2560	159	52	technology	technology	NOUN
easat-2560	159	53	issn	issn	PROPN
easat-2560	159	54	:	:	PUNCT
easat-2560	159	55	2576	2576	NUM
easat-2560	159	56	-	-	SYM
easat-2560	159	57	8484	8484	NUM
easat-2560	159	58	vol	vol	NOUN
easat-2560	159	59	.	.	PROPN
easat-2560	159	60	8	8	NUM
easat-2560	159	61	,	,	PUNCT
easat-2560	159	62	no	no	INTJ
easat-2560	159	63	.	.	NOUN
easat-2560	159	64	6	6	NUM
easat-2560	159	65	:	:	SYM
easat-2560	159	66	2817	2817	NUM
easat-2560	159	67	-	-	SYM
easat-2560	159	68	2835	2835	NUM
easat-2560	159	69	,	,	PUNCT
easat-2560	159	70	2024	2024	NUM
easat-2560	159	71	doi	doi	NOUN
easat-2560	159	72	:	:	PUNCT
easat-2560	159	73	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	159	74	©	©	PROPN
easat-2560	159	75	2024	2024	NUM
easat-2560	159	76	by	by	ADP
easat-2560	159	77	the	the	DET
easat-2560	159	78	authors	author	NOUN
easat-2560	159	79	;	;	PUNCT
easat-2560	159	80	licensee	licensee	PROPN
easat-2560	159	81	learning	learning	NOUN
easat-2560	159	82	gate	gate	VERB
easat-2560	159	83	files\\fg	files\\fg	NOUN
easat-2560	159	84	files\\abh	files\\abh	PROPN
easat-2560	159	85	0,628256	0,628256	NUM
easat-2560	159	86	files\\nh	files\\nh	VERB
easat-2560	159	87	files\\abh	files\\abh	PROPN
easat-2560	159	88	0,579266	0,579266	SYM
easat-2560	159	89	source	source	NOUN
easat-2560	159	90	:	:	PUNCT
easat-2560	159	91	researchers	researcher	NOUN
easat-2560	159	92	’	’	PART
easat-2560	159	93	analysis	analysis	NOUN
easat-2560	159	94	–	–	PUNCT
easat-2560	159	95	nvivo	nvivo	ADJ
easat-2560	159	96	output	output	NOUN
easat-2560	159	97	.	.	PUNCT
easat-2560	160	1	the	the	DET
easat-2560	160	2	results	result	NOUN
easat-2560	160	3	showed	show	VERB
easat-2560	160	4	that	that	SCONJ
easat-2560	160	5	the	the	DET
easat-2560	160	6	highest	high	ADJ
easat-2560	160	7	pearson	pearson	NOUN
easat-2560	160	8	correlation	correlation	NOUN
easat-2560	160	9	coefficient	coefficient	NOUN
easat-2560	160	10	,	,	PUNCT
easat-2560	160	11	0.784353	0.784353	NUM
easat-2560	160	12	,	,	PUNCT
easat-2560	160	13	was	be	AUX
easat-2560	160	14	between	between	ADP
easat-2560	160	15	the	the	DET
easat-2560	160	16	interviews	interview	NOUN
easat-2560	160	17	from	from	ADP
easat-2560	160	18	sources	source	NOUN
easat-2560	160	19	ma	ma	PROPN
easat-2560	160	20	and	and	CCONJ
easat-2560	160	21	abh	abh	PROPN
easat-2560	160	22	.	.	PUNCT
easat-2560	161	1	this	this	PRON
easat-2560	161	2	indicated	indicate	VERB
easat-2560	161	3	that	that	SCONJ
easat-2560	161	4	these	these	DET
easat-2560	161	5	two	two	NUM
easat-2560	161	6	respondents	respondent	NOUN
easat-2560	161	7	had	have	VERB
easat-2560	161	8	highly	highly	ADV
easat-2560	161	9	similar	similar	ADJ
easat-2560	161	10	viewpoints	viewpoint	NOUN
easat-2560	161	11	,	,	PUNCT
easat-2560	161	12	particularly	particularly	ADV
easat-2560	161	13	on	on	ADP
easat-2560	161	14	tax	tax	NOUN
easat-2560	161	15	-	-	PUNCT
easat-2560	161	16	related	relate	VERB
easat-2560	161	17	topics	topic	NOUN
easat-2560	161	18	.	.	PUNCT
easat-2560	162	1	on	on	ADP
easat-2560	162	2	the	the	DET
easat-2560	162	3	other	other	ADJ
easat-2560	162	4	hand	hand	NOUN
easat-2560	162	5	,	,	PUNCT
easat-2560	162	6	the	the	DET
easat-2560	162	7	lowest	low	ADJ
easat-2560	162	8	correlation	correlation	NOUN
easat-2560	162	9	,	,	PUNCT
easat-2560	162	10	0.579266	0.579266	NUM
easat-2560	162	11	,	,	PUNCT
easat-2560	162	12	was	be	AUX
easat-2560	162	13	between	between	ADP
easat-2560	162	14	the	the	DET
easat-2560	162	15	nh	nh	PROPN
easat-2560	162	16	and	and	CCONJ
easat-2560	162	17	abh	abh	PROPN
easat-2560	162	18	interviews	interview	NOUN
easat-2560	162	19	,	,	PUNCT
easat-2560	162	20	suggesting	suggest	VERB
easat-2560	162	21	differing	differing	ADJ
easat-2560	162	22	views	view	NOUN
easat-2560	162	23	between	between	ADP
easat-2560	162	24	these	these	DET
easat-2560	162	25	two	two	NUM
easat-2560	162	26	informants	informant	NOUN
easat-2560	162	27	.	.	PUNCT
easat-2560	163	1	these	these	DET
easat-2560	163	2	findings	finding	NOUN
easat-2560	163	3	highlight	highlight	VERB
easat-2560	163	4	the	the	DET
easat-2560	163	5	diversity	diversity	NOUN
easat-2560	163	6	of	of	ADP
easat-2560	163	7	opinions	opinion	NOUN
easat-2560	163	8	among	among	ADP
easat-2560	163	9	the	the	DET
easat-2560	163	10	respondents	respondent	NOUN
easat-2560	163	11	regarding	regard	VERB
easat-2560	163	12	tax	tax	NOUN
easat-2560	163	13	compliance	compliance	NOUN
easat-2560	163	14	and	and	CCONJ
easat-2560	163	15	government	government	NOUN
easat-2560	163	16	policies	policy	NOUN
easat-2560	163	17	.	.	PUNCT
easat-2560	164	1	3.9	3.9	NUM
easat-2560	164	2	.	.	PUNCT
easat-2560	164	3	matrix	matrix	NOUN
easat-2560	164	4	coding	coding	NOUN
easat-2560	164	5	and	and	CCONJ
easat-2560	164	6	relationship	relationship	NOUN
easat-2560	164	7	between	between	ADP
easat-2560	164	8	themes	theme	NOUN
easat-2560	164	9	the	the	DET
easat-2560	164	10	matrix	matrix	NOUN
easat-2560	164	11	coding	code	VERB
easat-2560	164	12	function	function	NOUN
easat-2560	164	13	was	be	AUX
easat-2560	164	14	used	use	VERB
easat-2560	164	15	to	to	PART
easat-2560	164	16	analyze	analyze	VERB
easat-2560	164	17	the	the	DET
easat-2560	164	18	relationships	relationship	NOUN
easat-2560	164	19	between	between	ADP
easat-2560	164	20	different	different	ADJ
easat-2560	164	21	codes	code	NOUN
easat-2560	164	22	created	create	VERB
easat-2560	164	23	during	during	ADP
easat-2560	164	24	the	the	DET
easat-2560	164	25	analysis	analysis	NOUN
easat-2560	164	26	.	.	PUNCT
easat-2560	165	1	this	this	DET
easat-2560	165	2	approach	approach	NOUN
easat-2560	165	3	enabled	enable	VERB
easat-2560	165	4	the	the	DET
easat-2560	165	5	researcher	researcher	NOUN
easat-2560	165	6	to	to	PART
easat-2560	165	7	explore	explore	VERB
easat-2560	165	8	how	how	SCONJ
easat-2560	165	9	various	various	ADJ
easat-2560	165	10	themes	theme	NOUN
easat-2560	165	11	,	,	PUNCT
easat-2560	165	12	such	such	ADJ
easat-2560	165	13	as	as	ADP
easat-2560	165	14	government	government	NOUN
easat-2560	165	15	roles	role	NOUN
easat-2560	165	16	,	,	PUNCT
easat-2560	165	17	tax	tax	NOUN
easat-2560	165	18	policies	policy	NOUN
easat-2560	165	19	for	for	ADP
easat-2560	165	20	content	content	NOUN
easat-2560	165	21	creators	creator	NOUN
easat-2560	165	22	,	,	PUNCT
easat-2560	165	23	tax	tax	NOUN
easat-2560	165	24	sanctions	sanction	NOUN
easat-2560	165	25	,	,	PUNCT
easat-2560	165	26	and	and	CCONJ
easat-2560	165	27	online	online	ADJ
easat-2560	165	28	tax	tax	NOUN
easat-2560	165	29	systems	system	NOUN
easat-2560	165	30	,	,	PUNCT
easat-2560	165	31	interacted	interact	VERB
easat-2560	165	32	.	.	PUNCT
easat-2560	166	1	figure	figure	VERB
easat-2560	166	2	1	1	NUM
easat-2560	166	3	.	.	PUNCT
easat-2560	166	4	matrix	matrix	NOUN
easat-2560	166	5	coding	code	VERB
easat-2560	166	6	processing	processing	NOUN
easat-2560	166	7	results	result	NOUN
easat-2560	166	8	.	.	PUNCT
easat-2560	167	1	source	source	NOUN
easat-2560	167	2	:	:	PUNCT
easat-2560	167	3	researchers	researcher	NOUN
easat-2560	167	4	’	’	PART
easat-2560	167	5	data	datum	NOUN
easat-2560	167	6	–	–	PUNCT
easat-2560	167	7	nvivo	nvivo	ADJ
easat-2560	167	8	output	output	NOUN
easat-2560	167	9	.	.	PUNCT
easat-2560	168	1	the	the	DET
easat-2560	168	2	matrix	matrix	NOUN
easat-2560	168	3	coding	code	VERB
easat-2560	168	4	analysis	analysis	NOUN
easat-2560	168	5	showed	show	VERB
easat-2560	168	6	that	that	SCONJ
easat-2560	168	7	all	all	DET
easat-2560	168	8	six	six	NUM
easat-2560	168	9	informants	informant	NOUN
easat-2560	168	10	addressed	address	VERB
easat-2560	168	11	the	the	DET
easat-2560	168	12	same	same	ADJ
easat-2560	168	13	fundamental	fundamental	ADJ
easat-2560	168	14	issues	issue	NOUN
easat-2560	168	15	,	,	PUNCT
easat-2560	168	16	indicating	indicate	VERB
easat-2560	168	17	that	that	SCONJ
easat-2560	168	18	government	government	NOUN
easat-2560	168	19	roles	role	NOUN
easat-2560	168	20	,	,	PUNCT
easat-2560	168	21	tax	tax	NOUN
easat-2560	168	22	policies	policy	NOUN
easat-2560	168	23	,	,	PUNCT
easat-2560	168	24	and	and	CCONJ
easat-2560	168	25	sanctions	sanction	NOUN
easat-2560	168	26	were	be	AUX
easat-2560	168	27	perceived	perceive	VERB
easat-2560	168	28	as	as	ADP
easat-2560	168	29	interconnected	interconnected	ADJ
easat-2560	168	30	.	.	PUNCT
easat-2560	169	1	these	these	DET
easat-2560	169	2	findings	finding	NOUN
easat-2560	169	3	suggest	suggest	VERB
easat-2560	169	4	that	that	SCONJ
easat-2560	169	5	multiple	multiple	ADJ
easat-2560	169	6	interrelated	interrelated	ADJ
easat-2560	169	7	factors	factor	NOUN
easat-2560	169	8	influence	influence	NOUN
easat-2560	169	9	challenges	challenge	NOUN
easat-2560	169	10	related	relate	VERB
easat-2560	169	11	to	to	ADP
easat-2560	169	12	tax	tax	NOUN
easat-2560	169	13	compliance	compliance	NOUN
easat-2560	169	14	among	among	ADP
easat-2560	169	15	digital	digital	ADJ
easat-2560	169	16	content	content	NOUN
easat-2560	169	17	creators	creator	NOUN
easat-2560	169	18	and	and	CCONJ
easat-2560	169	19	msmes	msme	NOUN
easat-2560	169	20	.	.	PUNCT
easat-2560	170	1	the	the	DET
easat-2560	170	2	consistency	consistency	NOUN
easat-2560	170	3	across	across	ADP
easat-2560	170	4	informants	informant	NOUN
easat-2560	170	5	points	point	NOUN
easat-2560	170	6	to	to	ADP
easat-2560	170	7	the	the	DET
easat-2560	170	8	importance	importance	NOUN
easat-2560	170	9	of	of	ADP
easat-2560	170	10	addressing	address	VERB
easat-2560	170	11	these	these	DET
easat-2560	170	12	issues	issue	NOUN
easat-2560	170	13	holistically	holistically	ADV
easat-2560	170	14	to	to	PART
easat-2560	170	15	improve	improve	VERB
easat-2560	170	16	tax	tax	NOUN
easat-2560	170	17	compliance	compliance	NOUN
easat-2560	170	18	.	.	PUNCT
easat-2560	171	1	3.10	3.10	NUM
easat-2560	171	2	.	.	PUNCT
easat-2560	172	1	cluster	cluster	NOUN
easat-2560	172	2	analysis	analysis	NOUN
easat-2560	172	3	on	on	ADP
easat-2560	172	4	word	word	NOUN
easat-2560	172	5	similarities	similaritie	VERB
easat-2560	172	6	further	further	ADJ
easat-2560	172	7	analysis	analysis	NOUN
easat-2560	172	8	using	use	VERB
easat-2560	172	9	cluster	cluster	NOUN
easat-2560	172	10	techniques	technique	NOUN
easat-2560	172	11	on	on	ADP
easat-2560	172	12	word	word	NOUN
easat-2560	172	13	similarities	similarity	NOUN
easat-2560	172	14	revealed	reveal	VERB
easat-2560	172	15	a	a	DET
easat-2560	172	16	clear	clear	ADJ
easat-2560	172	17	connection	connection	NOUN
easat-2560	172	18	between	between	ADP
easat-2560	172	19	the	the	DET
easat-2560	172	20	subthemes	subtheme	NOUN
easat-2560	172	21	.	.	PUNCT
easat-2560	173	1	the	the	DET
easat-2560	173	2	results	result	NOUN
easat-2560	173	3	indicated	indicate	VERB
easat-2560	173	4	strong	strong	ADJ
easat-2560	173	5	correlations	correlation	NOUN
easat-2560	173	6	between	between	ADP
easat-2560	173	7	the	the	DET
easat-2560	173	8	different	different	ADJ
easat-2560	173	9	codes	code	NOUN
easat-2560	173	10	related	relate	VERB
easat-2560	173	11	to	to	ADP
easat-2560	173	12	government	government	NOUN
easat-2560	173	13	roles	role	NOUN
easat-2560	173	14	,	,	PUNCT
easat-2560	173	15	tax	tax	NOUN
easat-2560	173	16	policies	policy	NOUN
easat-2560	173	17	,	,	PUNCT
easat-2560	173	18	and	and	CCONJ
easat-2560	173	19	sanctions	sanction	NOUN
easat-2560	173	20	.	.	PUNCT
easat-2560	174	1	specifically	specifically	ADV
easat-2560	174	2	,	,	PUNCT
easat-2560	174	3	the	the	DET
easat-2560	174	4	highest	high	ADJ
easat-2560	174	5	correlation	correlation	NOUN
easat-2560	174	6	was	be	AUX
easat-2560	174	7	found	find	VERB
easat-2560	174	8	between	between	ADP
easat-2560	174	9	the	the	DET
easat-2560	174	10	"	"	PUNCT
easat-2560	174	11	government	government	NOUN
easat-2560	174	12	role	role	NOUN
easat-2560	174	13	"	"	PUNCT
easat-2560	174	14	and	and	CCONJ
easat-2560	174	15	"	"	PUNCT
easat-2560	174	16	content	content	NOUN
easat-2560	174	17	creator	creator	NOUN
easat-2560	174	18	tax	tax	NOUN
easat-2560	174	19	regulations	regulation	NOUN
easat-2560	174	20	"	"	PUNCT
easat-2560	174	21	codes	code	NOUN
easat-2560	174	22	,	,	PUNCT
easat-2560	174	23	with	with	ADP
easat-2560	174	24	a	a	DET
easat-2560	174	25	pearson	pearson	NOUN
easat-2560	174	26	coefficient	coefficient	NOUN
easat-2560	174	27	of	of	ADP
easat-2560	174	28	0.943531	0.943531	NUM
easat-2560	174	29	.	.	PUNCT
easat-2560	175	1	this	this	PRON
easat-2560	175	2	indicates	indicate	VERB
easat-2560	175	3	that	that	SCONJ
easat-2560	175	4	respondents	respondent	NOUN
easat-2560	175	5	frequently	frequently	ADV
easat-2560	175	6	discussed	discuss	VERB
easat-2560	175	7	the	the	DET
easat-2560	175	8	role	role	NOUN
easat-2560	175	9	of	of	ADP
easat-2560	175	10	the	the	DET
easat-2560	175	11	government	government	NOUN
easat-2560	175	12	in	in	ADP
easat-2560	175	13	the	the	DET
easat-2560	175	14	context	context	NOUN
easat-2560	175	15	of	of	ADP
easat-2560	175	16	tax	tax	NOUN
easat-2560	175	17	policies	policy	NOUN
easat-2560	175	18	for	for	ADP
easat-2560	175	19	content	content	NOUN
easat-2560	175	20	creators	creator	NOUN
easat-2560	175	21	.	.	PUNCT
easat-2560	176	1	table	table	NOUN
easat-2560	176	2	2	2	NUM
easat-2560	176	3	.	.	PUNCT
easat-2560	176	4	correlation	correlation	NOUN
easat-2560	176	5	coefficient	coefficient	NOUN
easat-2560	176	6	value	value	NOUN
easat-2560	176	7	.	.	PUNCT
easat-2560	177	1	code	code	VERB
easat-2560	177	2	a	a	DET
easat-2560	177	3	code	code	PROPN
easat-2560	177	4	b	b	PROPN
easat-2560	177	5	pearson	pearson	NOUN
easat-2560	177	6	correlation	correlation	NOUN
easat-2560	177	7	coefficient	coefficient	VERB
easat-2560	177	8	nodes\\gr	nodes\\gr	ADP
easat-2560	177	9	nodes\\cctr	nodes\\cctr	PROPN
easat-2560	177	10	0.943531	0.943531	NUM
easat-2560	177	11	nodes\\ts	nodes\\ts	ADJ
easat-2560	177	12	nodes\\cctr	nodes\\cctr	PROPN
easat-2560	177	13	0.906987	0.906987	NUM
easat-2560	177	14	nodes\\ots	nodes\\ot	NOUN
easat-2560	177	15	nodes\\cctr	nodes\\cctr	PROPN
easat-2560	177	16	0.90698	0.90698	NUM
easat-2560	177	17	nodes\\ots	nodes\\ots	PUNCT
easat-2560	177	18	nodes\\ts	nodes\\ts	ADP
easat-2560	177	19	0.897875	0.897875	NUM
easat-2560	177	20	nodes\\ts	nodes\\ts	ADP
easat-2560	177	21	nodes\\gr	nodes\\gr	NOUN
easat-2560	177	22	0.896071	0.896071	NUM
easat-2560	177	23	nodes\\ts	nodes\\ts	ADP
easat-2560	177	24	nodes\\gr	nodes\\gr	NUM
easat-2560	177	25	0.878232	0.878232	NUM
easat-2560	178	1	a	a	DET
easat-2560	178	2	:	:	PUNCT
easat-2560	178	3	fy	fy	PROPN
easat-2560	178	4	b	b	PROPN
easat-2560	178	5	:	:	PUNCT
easat-2560	178	6	abh	abh	PROPN
easat-2560	178	7	c	c	NOUN
easat-2560	178	8	:	:	PUNCT
easat-2560	179	1	fg	fg	PROPN
easat-2560	179	2	d	d	X
easat-2560	179	3	:	:	PUNCT
easat-2560	179	4	ma	ma	PROPN
easat-2560	179	5	e	e	PROPN
easat-2560	179	6	:	:	PUNCT
easat-2560	179	7	nh	nh	PROPN
easat-2560	179	8	f	f	X
easat-2560	179	9	:	:	PUNCT
easat-2560	179	10	vl	vl	INTJ
easat-2560	179	11	1	1	NUM
easat-2560	179	12	:	:	PUNCT
easat-2560	179	13	government	government	NOUN
easat-2560	179	14	’s	’s	PART
easat-2560	179	15	role	role	NOUN
easat-2560	180	1	yes	yes	INTJ
easat-2560	181	1	yes	yes	INTJ
easat-2560	182	1	yes	yes	INTJ
easat-2560	183	1	yes	yes	INTJ
easat-2560	184	1	yes	yes	INTJ
easat-2560	185	1	yes	yes	INTJ
easat-2560	185	2	2	2	NUM
easat-2560	185	3	:	:	PUNCT
easat-2560	185	4	content	content	NOUN
easat-2560	185	5	creator	creator	NOUN
easat-2560	185	6	tax	tax	NOUN
easat-2560	185	7	rule	rule	NOUN
easat-2560	186	1	yes	yes	INTJ
easat-2560	187	1	yes	yes	INTJ
easat-2560	188	1	yes	yes	INTJ
easat-2560	189	1	yes	yes	INTJ
easat-2560	190	1	yes	yes	INTJ
easat-2560	191	1	yes	yes	INTJ
easat-2560	191	2	3	3	NUM
easat-2560	191	3	:	:	PUNCT
easat-2560	191	4	tax	tax	NOUN
easat-2560	191	5	sanctions	sanction	NOUN
easat-2560	192	1	yes	yes	INTJ
easat-2560	193	1	yes	yes	INTJ
easat-2560	194	1	yes	yes	INTJ
easat-2560	195	1	yes	yes	INTJ
easat-2560	196	1	yes	yes	INTJ
easat-2560	197	1	yes	yes	INTJ
easat-2560	198	1	4	4	NUM
easat-2560	198	2	:	:	PUNCT
easat-2560	198	3	online	online	ADJ
easat-2560	198	4	tax	tax	NOUN
easat-2560	198	5	system	system	NOUN
easat-2560	199	1	yes	yes	INTJ
easat-2560	200	1	yes	yes	INTJ
easat-2560	201	1	yes	yes	INTJ
easat-2560	202	1	yes	yes	INTJ
easat-2560	203	1	yes	yes	INTJ
easat-2560	204	1	yes	yes	INTJ
easat-2560	204	2	2824	2824	NUM
easat-2560	204	3	edelweiss	edelweiss	PROPN
easat-2560	204	4	applied	apply	VERB
easat-2560	204	5	science	science	NOUN
easat-2560	204	6	and	and	CCONJ
easat-2560	204	7	technology	technology	NOUN
easat-2560	204	8	issn	issn	PROPN
easat-2560	204	9	:	:	PUNCT
easat-2560	204	10	2576	2576	NUM
easat-2560	204	11	-	-	SYM
easat-2560	204	12	8484	8484	NUM
easat-2560	204	13	vol	vol	NOUN
easat-2560	204	14	.	.	PROPN
easat-2560	204	15	8	8	NUM
easat-2560	204	16	,	,	PUNCT
easat-2560	204	17	no	no	INTJ
easat-2560	204	18	.	.	NOUN
easat-2560	204	19	6	6	NUM
easat-2560	204	20	:	:	SYM
easat-2560	204	21	2817	2817	NUM
easat-2560	204	22	-	-	SYM
easat-2560	204	23	2835	2835	NUM
easat-2560	204	24	,	,	PUNCT
easat-2560	204	25	2024	2024	NUM
easat-2560	204	26	doi	doi	NOUN
easat-2560	204	27	:	:	PUNCT
easat-2560	204	28	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	204	29	©	©	PROPN
easat-2560	204	30	2024	2024	NUM
easat-2560	204	31	by	by	ADP
easat-2560	204	32	the	the	DET
easat-2560	204	33	authors	author	NOUN
easat-2560	204	34	;	;	PUNCT
easat-2560	204	35	licensee	licensee	PROPN
easat-2560	204	36	learning	learning	PROPN
easat-2560	204	37	gate	gate	PROPN
easat-2560	204	38	source	source	NOUN
easat-2560	204	39	:	:	PUNCT
easat-2560	204	40	researchers	researcher	NOUN
easat-2560	204	41	’	’	PART
easat-2560	204	42	analysis	analysis	NOUN
easat-2560	204	43	–	–	PUNCT
easat-2560	204	44	nvivo	nvivo	ADJ
easat-2560	204	45	output	output	NOUN
easat-2560	204	46	;	;	PUNCT
easat-2560	204	47	gr	gr	X
easat-2560	204	48	:	:	PUNCT
easat-2560	204	49	government	government	NOUN
easat-2560	204	50	’	'	PUNCT
easat-2560	204	51	role	role	NOUN
easat-2560	204	52	;	;	PUNCT
easat-2560	204	53	cctr	cctr	ADJ
easat-2560	204	54	:	:	PUNCT
easat-2560	204	55	content	content	NOUN
easat-2560	204	56	creator	creator	NOUN
easat-2560	204	57	tax	tax	NOUN
easat-2560	204	58	regulations	regulation	NOUN
easat-2560	204	59	;	;	PUNCT
easat-2560	204	60	ts	ts	X
easat-2560	204	61	:	:	PUNCT
easat-2560	204	62	tax	tax	NOUN
easat-2560	204	63	sanction	sanction	NOUN
easat-2560	204	64	;	;	PUNCT
easat-2560	204	65	ots	ots	PROPN
easat-2560	204	66	:	:	PUNCT
easat-2560	204	67	online	online	ADJ
easat-2560	204	68	tax	tax	NOUN
easat-2560	204	69	system	system	NOUN
easat-2560	204	70	.	.	PUNCT
easat-2560	205	1	similarly	similarly	ADV
easat-2560	205	2	,	,	PUNCT
easat-2560	205	3	strong	strong	ADJ
easat-2560	205	4	correlations	correlation	NOUN
easat-2560	205	5	were	be	AUX
easat-2560	205	6	observed	observe	VERB
easat-2560	205	7	between	between	ADP
easat-2560	205	8	other	other	ADJ
easat-2560	205	9	vital	vital	ADJ
easat-2560	205	10	variables	variable	NOUN
easat-2560	205	11	,	,	PUNCT
easat-2560	205	12	such	such	ADJ
easat-2560	205	13	as	as	ADP
easat-2560	205	14	"	"	PUNCT
easat-2560	205	15	online	online	ADJ
easat-2560	205	16	tax	tax	NOUN
easat-2560	205	17	system	system	NOUN
easat-2560	205	18	"	"	PUNCT
easat-2560	205	19	and	and	CCONJ
easat-2560	205	20	"	"	PUNCT
easat-2560	205	21	content	content	NOUN
easat-2560	205	22	creator	creator	NOUN
easat-2560	205	23	tax	tax	NOUN
easat-2560	205	24	regulations	regulation	NOUN
easat-2560	205	25	"	"	PUNCT
easat-2560	205	26	(	(	PUNCT
easat-2560	205	27	0.90698	0.90698	NUM
easat-2560	205	28	)	)	PUNCT
easat-2560	205	29	and	and	CCONJ
easat-2560	205	30	between	between	ADP
easat-2560	205	31	"	"	PUNCT
easat-2560	205	32	tax	tax	NOUN
easat-2560	205	33	sanctions	sanction	NOUN
easat-2560	205	34	"	"	PUNCT
easat-2560	205	35	and	and	CCONJ
easat-2560	205	36	"	"	PUNCT
easat-2560	205	37	content	content	NOUN
easat-2560	205	38	creator	creator	NOUN
easat-2560	205	39	tax	tax	NOUN
easat-2560	205	40	regulations	regulation	NOUN
easat-2560	205	41	"	"	PUNCT
easat-2560	205	42	(	(	PUNCT
easat-2560	205	43	0.906987	0.906987	NUM
easat-2560	205	44	)	)	PUNCT
easat-2560	205	45	.	.	PUNCT
easat-2560	206	1	these	these	DET
easat-2560	206	2	results	result	NOUN
easat-2560	206	3	underscore	underscore	VERB
easat-2560	206	4	the	the	DET
easat-2560	206	5	close	close	ADJ
easat-2560	206	6	relationship	relationship	NOUN
easat-2560	206	7	between	between	ADP
easat-2560	206	8	tax	tax	NOUN
easat-2560	206	9	policies	policy	NOUN
easat-2560	206	10	and	and	CCONJ
easat-2560	206	11	other	other	ADJ
easat-2560	206	12	factors	factor	NOUN
easat-2560	206	13	,	,	PUNCT
easat-2560	206	14	such	such	ADJ
easat-2560	206	15	as	as	ADP
easat-2560	206	16	sanctions	sanction	NOUN
easat-2560	206	17	and	and	CCONJ
easat-2560	206	18	online	online	ADJ
easat-2560	206	19	tax	tax	NOUN
easat-2560	206	20	systems	system	NOUN
easat-2560	206	21	,	,	PUNCT
easat-2560	206	22	suggesting	suggest	VERB
easat-2560	206	23	that	that	SCONJ
easat-2560	206	24	changes	change	NOUN
easat-2560	206	25	in	in	ADP
easat-2560	206	26	one	one	NUM
easat-2560	206	27	area	area	NOUN
easat-2560	206	28	could	could	AUX
easat-2560	206	29	significantly	significantly	ADV
easat-2560	206	30	impact	impact	VERB
easat-2560	206	31	compliance	compliance	NOUN
easat-2560	206	32	in	in	ADP
easat-2560	206	33	others	other	NOUN
easat-2560	206	34	.	.	PUNCT
easat-2560	207	1	3.11	3.11	NUM
easat-2560	207	2	.	.	PUNCT
easat-2560	207	3	word	word	NOUN
easat-2560	207	4	frequency	frequency	NOUN
easat-2560	207	5	analysis	analysis	NOUN
easat-2560	207	6	the	the	DET
easat-2560	207	7	word	word	NOUN
easat-2560	207	8	frequency	frequency	NOUN
easat-2560	207	9	query	query	NOUN
easat-2560	207	10	revealed	reveal	VERB
easat-2560	207	11	the	the	DET
easat-2560	207	12	most	most	ADV
easat-2560	207	13	common	common	ADJ
easat-2560	207	14	terms	term	NOUN
easat-2560	207	15	used	use	VERB
easat-2560	207	16	by	by	ADP
easat-2560	207	17	the	the	DET
easat-2560	207	18	informants	informant	NOUN
easat-2560	207	19	during	during	ADP
easat-2560	207	20	the	the	DET
easat-2560	207	21	interviews	interview	NOUN
easat-2560	207	22	.	.	PUNCT
easat-2560	208	1	the	the	DET
easat-2560	208	2	word	word	NOUN
easat-2560	208	3	“	"	PUNCT
easat-2560	208	4	tax	tax	NOUN
easat-2560	208	5	”	"	PUNCT
easat-2560	208	6	appeared	appear	VERB
easat-2560	208	7	most	most	ADV
easat-2560	208	8	frequently	frequently	ADV
easat-2560	208	9	,	,	PUNCT
easat-2560	208	10	accounting	account	VERB
easat-2560	208	11	for	for	ADP
easat-2560	208	12	2.91	2.91	NUM
easat-2560	208	13	%	%	NOUN
easat-2560	208	14	of	of	ADP
easat-2560	208	15	all	all	DET
easat-2560	208	16	words	word	NOUN
easat-2560	208	17	in	in	ADP
easat-2560	208	18	the	the	DET
easat-2560	208	19	dataset	dataset	NOUN
easat-2560	208	20	.	.	PUNCT
easat-2560	209	1	other	other	ADJ
easat-2560	209	2	frequently	frequently	ADV
easat-2560	209	3	mentioned	mention	VERB
easat-2560	209	4	terms	term	NOUN
easat-2560	209	5	included	include	VERB
easat-2560	209	6	“	"	PUNCT
easat-2560	209	7	content	content	NOUN
easat-2560	209	8	”	"	PUNCT
easat-2560	209	9	at	at	ADP
easat-2560	209	10	0.74	0.74	NUM
easat-2560	209	11	%	%	NOUN
easat-2560	209	12	,	,	PUNCT
easat-2560	209	13	“	"	PUNCT
easat-2560	209	14	system	system	NOUN
easat-2560	209	15	”	"	PUNCT
easat-2560	209	16	at	at	ADP
easat-2560	209	17	0.66	0.66	NUM
easat-2560	209	18	%	%	NOUN
easat-2560	209	19	,	,	PUNCT
easat-2560	209	20	and	and	CCONJ
easat-2560	209	21	“	"	PUNCT
easat-2560	209	22	creator	creator	NOUN
easat-2560	209	23	”	"	PUNCT
easat-2560	209	24	and	and	CCONJ
easat-2560	209	25	“	"	PUNCT
easat-2560	209	26	sanction	sanction	NOUN
easat-2560	209	27	,	,	PUNCT
easat-2560	209	28	”	"	PUNCT
easat-2560	209	29	each	each	PRON
easat-2560	209	30	at	at	ADP
easat-2560	209	31	0.57	0.57	NUM
easat-2560	209	32	%	%	NOUN
easat-2560	209	33	.	.	PUNCT
easat-2560	210	1	the	the	DET
easat-2560	210	2	prominence	prominence	NOUN
easat-2560	210	3	of	of	ADP
easat-2560	210	4	the	the	DET
easat-2560	210	5	word	word	NOUN
easat-2560	210	6	"	"	PUNCT
easat-2560	210	7	tax	tax	NOUN
easat-2560	210	8	"	"	PUNCT
easat-2560	210	9	underscores	underscore	VERB
easat-2560	210	10	the	the	DET
easat-2560	210	11	centrality	centrality	NOUN
easat-2560	210	12	of	of	ADP
easat-2560	210	13	tax	tax	NOUN
easat-2560	210	14	issues	issue	NOUN
easat-2560	210	15	in	in	ADP
easat-2560	210	16	the	the	DET
easat-2560	210	17	discussions	discussion	NOUN
easat-2560	210	18	with	with	ADP
easat-2560	210	19	the	the	DET
easat-2560	210	20	respondents	respondent	NOUN
easat-2560	210	21	.	.	PUNCT
easat-2560	211	1	table	table	NOUN
easat-2560	211	2	3	3	NUM
easat-2560	211	3	.	.	PUNCT
easat-2560	211	4	correlation	correlation	NOUN
easat-2560	211	5	coefficient	coefficient	NOUN
easat-2560	211	6	value	value	NOUN
easat-2560	211	7	.	.	PUNCT
easat-2560	212	1	code	code	VERB
easat-2560	212	2	a	a	DET
easat-2560	212	3	length	length	NOUN
easat-2560	212	4	count	count	NOUN
easat-2560	212	5	weighted	weight	VERB
easat-2560	212	6	percentage	percentage	NOUN
easat-2560	212	7	(	(	PUNCT
easat-2560	212	8	%	%	NOUN
easat-2560	212	9	)	)	PUNCT
easat-2560	212	10	tax	tax	NOUN
easat-2560	212	11	5	5	NUM
easat-2560	212	12	231	231	NUM
easat-2560	212	13	2.91	2.91	NUM
easat-2560	212	14	content	content	NOUN
easat-2560	212	15	6	6	NUM
easat-2560	212	16	59	59	NUM
easat-2560	212	17	0.74	0.74	NUM
easat-2560	212	18	system	system	NOUN
easat-2560	212	19	6	6	NUM
easat-2560	212	20	52	52	NUM
easat-2560	212	21	0.66	0.66	NUM
easat-2560	212	22	creator	creator	NOUN
easat-2560	212	23	7	7	NUM
easat-2560	212	24	45	45	NUM
easat-2560	212	25	0.57	0.57	NUM
easat-2560	212	26	sanctions	sanction	NOUN
easat-2560	212	27	6	6	NUM
easat-2560	212	28	45	45	NUM
easat-2560	212	29	0.57	0.57	NUM
easat-2560	212	30	source	source	NOUN
easat-2560	212	31	:	:	PUNCT
easat-2560	212	32	researchers	researcher	NOUN
easat-2560	212	33	’	’	PART
easat-2560	212	34	analysis	analysis	NOUN
easat-2560	212	35	–	–	PUNCT
easat-2560	212	36	nvivo	nvivo	ADJ
easat-2560	212	37	output	output	NOUN
easat-2560	212	38	the	the	DET
easat-2560	212	39	frequent	frequent	ADJ
easat-2560	212	40	mention	mention	NOUN
easat-2560	212	41	of	of	ADP
easat-2560	212	42	terms	term	NOUN
easat-2560	212	43	like	like	ADP
easat-2560	212	44	"	"	PUNCT
easat-2560	212	45	content	content	NOUN
easat-2560	212	46	"	"	PUNCT
easat-2560	212	47	and	and	CCONJ
easat-2560	212	48	"	"	PUNCT
easat-2560	212	49	creator	creator	NOUN
easat-2560	212	50	"	"	PUNCT
easat-2560	212	51	reflects	reflect	VERB
easat-2560	212	52	the	the	DET
easat-2560	212	53	specific	specific	ADJ
easat-2560	212	54	focus	focus	NOUN
easat-2560	212	55	on	on	ADP
easat-2560	212	56	digital	digital	ADJ
easat-2560	212	57	content	content	NOUN
easat-2560	212	58	creators	creator	NOUN
easat-2560	212	59	,	,	PUNCT
easat-2560	212	60	a	a	DET
easat-2560	212	61	unique	unique	ADJ
easat-2560	212	62	segment	segment	NOUN
easat-2560	212	63	of	of	ADP
easat-2560	212	64	taxpayers	taxpayer	NOUN
easat-2560	212	65	facing	face	VERB
easat-2560	212	66	new	new	ADJ
easat-2560	212	67	regulatory	regulatory	ADJ
easat-2560	212	68	challenges	challenge	NOUN
easat-2560	212	69	.	.	PUNCT
easat-2560	213	1	this	this	PRON
easat-2560	213	2	indicates	indicate	VERB
easat-2560	213	3	that	that	SCONJ
easat-2560	213	4	taxation	taxation	NOUN
easat-2560	213	5	is	be	AUX
easat-2560	213	6	a	a	DET
easat-2560	213	7	dominant	dominant	ADJ
easat-2560	213	8	concern	concern	NOUN
easat-2560	213	9	for	for	ADP
easat-2560	213	10	this	this	DET
easat-2560	213	11	group	group	NOUN
easat-2560	213	12	,	,	PUNCT
easat-2560	213	13	and	and	CCONJ
easat-2560	213	14	understanding	understand	VERB
easat-2560	213	15	the	the	DET
easat-2560	213	16	nuances	nuance	NOUN
easat-2560	213	17	of	of	ADP
easat-2560	213	18	their	their	PRON
easat-2560	213	19	compliance	compliance	NOUN
easat-2560	213	20	behaviors	behavior	NOUN
easat-2560	213	21	requires	require	VERB
easat-2560	213	22	considering	consider	VERB
easat-2560	213	23	their	their	PRON
easat-2560	213	24	unique	unique	ADJ
easat-2560	213	25	position	position	NOUN
easat-2560	213	26	in	in	ADP
easat-2560	213	27	the	the	DET
easat-2560	213	28	digital	digital	ADJ
easat-2560	213	29	economy	economy	NOUN
easat-2560	213	30	.	.	PUNCT
easat-2560	214	1	3.12	3.12	NUM
easat-2560	214	2	.	.	PUNCT
easat-2560	214	3	hierarchical	hierarchical	ADJ
easat-2560	214	4	chart	chart	NOUN
easat-2560	214	5	and	and	CCONJ
easat-2560	214	6	code	code	NOUN
easat-2560	214	7	frequencies	frequency	NOUN
easat-2560	214	8	a	a	DET
easat-2560	214	9	hierarchical	hierarchical	ADJ
easat-2560	214	10	chart	chart	NOUN
easat-2560	214	11	visualized	visualize	VERB
easat-2560	214	12	the	the	DET
easat-2560	214	13	relative	relative	ADJ
easat-2560	214	14	importance	importance	NOUN
easat-2560	214	15	of	of	ADP
easat-2560	214	16	different	different	ADJ
easat-2560	214	17	themes	theme	NOUN
easat-2560	214	18	and	and	CCONJ
easat-2560	214	19	showed	show	VERB
easat-2560	214	20	the	the	DET
easat-2560	214	21	frequency	frequency	NOUN
easat-2560	214	22	with	with	ADP
easat-2560	214	23	which	which	PRON
easat-2560	214	24	specific	specific	ADJ
easat-2560	214	25	codes	code	NOUN
easat-2560	214	26	were	be	AUX
easat-2560	214	27	applied	apply	VERB
easat-2560	214	28	during	during	ADP
easat-2560	214	29	the	the	DET
easat-2560	214	30	analysis	analysis	NOUN
easat-2560	214	31	.	.	PUNCT
easat-2560	215	1	the	the	DET
easat-2560	215	2	results	result	NOUN
easat-2560	215	3	indicated	indicate	VERB
easat-2560	215	4	that	that	SCONJ
easat-2560	215	5	the	the	DET
easat-2560	215	6	"	"	PUNCT
easat-2560	215	7	tax	tax	NOUN
easat-2560	215	8	sanctions	sanction	NOUN
easat-2560	215	9	"	"	PUNCT
easat-2560	215	10	code	code	NOUN
easat-2560	215	11	was	be	AUX
easat-2560	215	12	the	the	DET
easat-2560	215	13	most	most	ADV
easat-2560	215	14	frequently	frequently	ADV
easat-2560	215	15	applied	apply	VERB
easat-2560	215	16	,	,	PUNCT
easat-2560	215	17	followed	follow	VERB
easat-2560	215	18	by	by	ADP
easat-2560	215	19	"	"	PUNCT
easat-2560	215	20	content	content	NOUN
easat-2560	215	21	creator	creator	NOUN
easat-2560	215	22	tax	tax	NOUN
easat-2560	215	23	regulations	regulation	NOUN
easat-2560	215	24	,	,	PUNCT
easat-2560	215	25	"	"	PUNCT
easat-2560	215	26	"	"	PUNCT
easat-2560	215	27	online	online	ADJ
easat-2560	215	28	tax	tax	NOUN
easat-2560	215	29	system	system	NOUN
easat-2560	215	30	,	,	PUNCT
easat-2560	215	31	"	"	PUNCT
easat-2560	215	32	and	and	CCONJ
easat-2560	215	33	"	"	PUNCT
easat-2560	215	34	government	government	NOUN
easat-2560	215	35	role	role	NOUN
easat-2560	215	36	.	.	PUNCT
easat-2560	215	37	"	"	PUNCT
easat-2560	215	38	figure	figure	NOUN
easat-2560	215	39	2	2	NUM
easat-2560	215	40	.	.	PUNCT
easat-2560	215	41	hierarchy	hierarchy	PROPN
easat-2560	215	42	diagram	diagram	PROPN
easat-2560	215	43	.	.	PUNCT
easat-2560	216	1	source	source	NOUN
easat-2560	216	2	:	:	PUNCT
easat-2560	216	3	researchers	researcher	NOUN
easat-2560	216	4	’	’	PART
easat-2560	216	5	data	datum	NOUN
easat-2560	216	6	–	–	PUNCT
easat-2560	216	7	nvivo	nvivo	ADJ
easat-2560	216	8	output	output	NOUN
easat-2560	216	9	2825	2825	NUM
easat-2560	216	10	edelweiss	edelweiss	PROPN
easat-2560	216	11	applied	apply	VERB
easat-2560	216	12	science	science	NOUN
easat-2560	216	13	and	and	CCONJ
easat-2560	216	14	technology	technology	NOUN
easat-2560	216	15	issn	issn	PROPN
easat-2560	216	16	:	:	PUNCT
easat-2560	216	17	2576	2576	NUM
easat-2560	216	18	-	-	SYM
easat-2560	216	19	8484	8484	NUM
easat-2560	216	20	vol	vol	NOUN
easat-2560	216	21	.	.	PROPN
easat-2560	216	22	8	8	NUM
easat-2560	216	23	,	,	PUNCT
easat-2560	216	24	no	no	INTJ
easat-2560	216	25	.	.	NOUN
easat-2560	216	26	6	6	NUM
easat-2560	216	27	:	:	SYM
easat-2560	216	28	2817	2817	NUM
easat-2560	216	29	-	-	SYM
easat-2560	216	30	2835	2835	NUM
easat-2560	216	31	,	,	PUNCT
easat-2560	216	32	2024	2024	NUM
easat-2560	216	33	doi	doi	NOUN
easat-2560	216	34	:	:	PUNCT
easat-2560	216	35	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	216	36	©	©	PROPN
easat-2560	216	37	2024	2024	NUM
easat-2560	216	38	by	by	ADP
easat-2560	216	39	the	the	DET
easat-2560	216	40	authors	author	NOUN
easat-2560	216	41	;	;	PUNCT
easat-2560	216	42	licensee	licensee	PROPN
easat-2560	216	43	learning	learning	NOUN
easat-2560	216	44	gate	gate	VERB
easat-2560	216	45	the	the	DET
easat-2560	216	46	high	high	ADJ
easat-2560	216	47	frequency	frequency	NOUN
easat-2560	216	48	of	of	ADP
easat-2560	216	49	the	the	DET
easat-2560	216	50	"	"	PUNCT
easat-2560	216	51	tax	tax	NOUN
easat-2560	216	52	sanctions	sanction	NOUN
easat-2560	216	53	"	"	PUNCT
easat-2560	216	54	code	code	NOUN
easat-2560	216	55	suggests	suggest	VERB
easat-2560	216	56	that	that	SCONJ
easat-2560	216	57	sanctions	sanction	NOUN
easat-2560	216	58	are	be	AUX
easat-2560	216	59	a	a	DET
easat-2560	216	60	vital	vital	ADJ
easat-2560	216	61	area	area	NOUN
easat-2560	216	62	of	of	ADP
easat-2560	216	63	concern	concern	NOUN
easat-2560	216	64	for	for	ADP
easat-2560	216	65	content	content	NOUN
easat-2560	216	66	creators	creator	NOUN
easat-2560	216	67	and	and	CCONJ
easat-2560	216	68	msmes	msme	NOUN
easat-2560	216	69	,	,	PUNCT
easat-2560	216	70	potentially	potentially	ADV
easat-2560	216	71	acting	act	VERB
easat-2560	216	72	as	as	ADV
easat-2560	216	73	both	both	CCONJ
easat-2560	216	74	a	a	DET
easat-2560	216	75	deterrent	deterrent	NOUN
easat-2560	216	76	to	to	ADP
easat-2560	216	77	non	non	ADJ
easat-2560	216	78	-	-	NOUN
easat-2560	216	79	compliance	compliance	NOUN
easat-2560	216	80	and	and	CCONJ
easat-2560	216	81	a	a	DET
easat-2560	216	82	source	source	NOUN
easat-2560	216	83	of	of	ADP
easat-2560	216	84	apprehension	apprehension	NOUN
easat-2560	216	85	regarding	regard	VERB
easat-2560	216	86	the	the	DET
easat-2560	216	87	tax	tax	NOUN
easat-2560	216	88	system	system	NOUN
easat-2560	216	89	.	.	PUNCT
easat-2560	217	1	the	the	DET
easat-2560	217	2	relatively	relatively	ADV
easat-2560	217	3	lower	low	ADJ
easat-2560	217	4	frequency	frequency	NOUN
easat-2560	217	5	of	of	ADP
easat-2560	217	6	the	the	DET
easat-2560	217	7	"	"	PUNCT
easat-2560	217	8	government	government	NOUN
easat-2560	217	9	role	role	NOUN
easat-2560	217	10	"	"	PUNCT
easat-2560	217	11	code	code	NOUN
easat-2560	217	12	suggests	suggest	VERB
easat-2560	217	13	that	that	SCONJ
easat-2560	217	14	while	while	SCONJ
easat-2560	217	15	informants	informant	NOUN
easat-2560	217	16	acknowledge	acknowledge	VERB
easat-2560	217	17	the	the	DET
easat-2560	217	18	government	government	NOUN
easat-2560	217	19	's	's	PART
easat-2560	217	20	role	role	NOUN
easat-2560	217	21	in	in	ADP
easat-2560	217	22	tax	tax	NOUN
easat-2560	217	23	policy	policy	NOUN
easat-2560	217	24	,	,	PUNCT
easat-2560	217	25	they	they	PRON
easat-2560	217	26	may	may	AUX
easat-2560	217	27	feel	feel	VERB
easat-2560	217	28	that	that	SCONJ
easat-2560	217	29	other	other	ADJ
easat-2560	217	30	factors	factor	NOUN
easat-2560	217	31	,	,	PUNCT
easat-2560	217	32	such	such	ADJ
easat-2560	217	33	as	as	ADP
easat-2560	217	34	sanctions	sanction	NOUN
easat-2560	217	35	and	and	CCONJ
easat-2560	217	36	system	system	NOUN
easat-2560	217	37	ease	ease	NOUN
easat-2560	217	38	of	of	ADP
easat-2560	217	39	use	use	NOUN
easat-2560	217	40	,	,	PUNCT
easat-2560	217	41	more	more	ADV
easat-2560	217	42	directly	directly	ADV
easat-2560	217	43	impact	impact	VERB
easat-2560	217	44	their	their	PRON
easat-2560	217	45	compliance	compliance	NOUN
easat-2560	217	46	behavior	behavior	NOUN
easat-2560	217	47	.	.	PUNCT
easat-2560	218	1	3.13	3.13	NUM
easat-2560	218	2	.	.	PUNCT
easat-2560	219	1	crosstab	crosstab	PROPN
easat-2560	219	2	query	query	NOUN
easat-2560	219	3	the	the	DET
easat-2560	219	4	crosstab	crosstab	ADJ
easat-2560	219	5	query	query	NOUN
easat-2560	219	6	provided	provide	VERB
easat-2560	219	7	additional	additional	ADJ
easat-2560	219	8	insights	insight	NOUN
easat-2560	219	9	into	into	ADP
easat-2560	219	10	the	the	DET
easat-2560	219	11	coding	code	VERB
easat-2560	219	12	frequency	frequency	NOUN
easat-2560	219	13	across	across	ADP
easat-2560	219	14	different	different	ADJ
easat-2560	219	15	themes	theme	NOUN
easat-2560	219	16	.	.	PUNCT
easat-2560	220	1	the	the	DET
easat-2560	220	2	results	result	NOUN
easat-2560	220	3	showed	show	VERB
easat-2560	220	4	that	that	SCONJ
easat-2560	220	5	"	"	PUNCT
easat-2560	220	6	tax	tax	NOUN
easat-2560	220	7	sanctions	sanction	NOUN
easat-2560	220	8	"	"	PUNCT
easat-2560	220	9	was	be	AUX
easat-2560	220	10	coded	code	VERB
easat-2560	220	11	86	86	NUM
easat-2560	220	12	times	time	NOUN
easat-2560	220	13	,	,	PUNCT
easat-2560	220	14	making	make	VERB
easat-2560	220	15	it	it	PRON
easat-2560	220	16	the	the	DET
easat-2560	220	17	most	most	ADV
easat-2560	220	18	frequently	frequently	ADV
easat-2560	220	19	mentioned	mention	VERB
easat-2560	220	20	theme	theme	NOUN
easat-2560	220	21	.	.	PUNCT
easat-2560	221	1	"	"	PUNCT
easat-2560	221	2	content	content	NOUN
easat-2560	221	3	creator	creator	NOUN
easat-2560	221	4	tax	tax	NOUN
easat-2560	221	5	regulations	regulation	NOUN
easat-2560	221	6	"	"	PUNCT
easat-2560	221	7	followed	follow	VERB
easat-2560	221	8	closely	closely	ADV
easat-2560	221	9	with	with	ADP
easat-2560	221	10	84	84	NUM
easat-2560	221	11	mentions	mention	NOUN
easat-2560	221	12	,	,	PUNCT
easat-2560	221	13	while	while	SCONJ
easat-2560	221	14	"	"	PUNCT
easat-2560	221	15	online	online	ADJ
easat-2560	221	16	tax	tax	NOUN
easat-2560	221	17	system	system	NOUN
easat-2560	221	18	"	"	PUNCT
easat-2560	221	19	and	and	CCONJ
easat-2560	221	20	"	"	PUNCT
easat-2560	221	21	government	government	NOUN
easat-2560	221	22	role	role	NOUN
easat-2560	221	23	"	"	PUNCT
easat-2560	221	24	were	be	AUX
easat-2560	221	25	coded	code	VERB
easat-2560	221	26	57	57	NUM
easat-2560	221	27	and	and	CCONJ
easat-2560	221	28	46	46	NUM
easat-2560	221	29	times	time	NOUN
easat-2560	221	30	,	,	PUNCT
easat-2560	221	31	respectively	respectively	ADV
easat-2560	221	32	.	.	PUNCT
easat-2560	222	1	figure	figure	NOUN
easat-2560	222	2	3	3	NUM
easat-2560	222	3	.	.	PUNCT
easat-2560	222	4	crosstab	crosstab	ADJ
easat-2560	222	5	frequency	frequency	NOUN
easat-2560	222	6	results	result	NOUN
easat-2560	222	7	.	.	PUNCT
easat-2560	223	1	source	source	NOUN
easat-2560	223	2	:	:	PUNCT
easat-2560	223	3	researchers	researcher	NOUN
easat-2560	223	4	’	’	PART
easat-2560	223	5	data	datum	NOUN
easat-2560	223	6	–	–	PUNCT
easat-2560	223	7	nvivo	nvivo	ADJ
easat-2560	223	8	output	output	NOUN
easat-2560	223	9	this	this	DET
easat-2560	223	10	analysis	analysis	NOUN
easat-2560	223	11	highlights	highlight	VERB
easat-2560	223	12	the	the	DET
easat-2560	223	13	importance	importance	NOUN
easat-2560	223	14	of	of	ADP
easat-2560	223	15	sanctions	sanction	NOUN
easat-2560	223	16	in	in	ADP
easat-2560	223	17	shaping	shape	VERB
easat-2560	223	18	compliance	compliance	NOUN
easat-2560	223	19	behavior	behavior	NOUN
easat-2560	223	20	,	,	PUNCT
easat-2560	223	21	as	as	SCONJ
easat-2560	223	22	informants	informant	NOUN
easat-2560	223	23	frequently	frequently	ADV
easat-2560	223	24	mentioned	mention	VERB
easat-2560	223	25	the	the	DET
easat-2560	223	26	consequences	consequence	NOUN
easat-2560	223	27	of	of	ADP
easat-2560	223	28	failing	fail	VERB
easat-2560	223	29	to	to	PART
easat-2560	223	30	meet	meet	VERB
easat-2560	223	31	tax	tax	NOUN
easat-2560	223	32	obligations	obligation	NOUN
easat-2560	223	33	.	.	PUNCT
easat-2560	224	1	the	the	DET
easat-2560	224	2	high	high	ADJ
easat-2560	224	3	frequency	frequency	NOUN
easat-2560	224	4	of	of	ADP
easat-2560	224	5	coding	code	VERB
easat-2560	224	6	for	for	ADP
easat-2560	224	7	tax	tax	NOUN
easat-2560	224	8	regulations	regulation	NOUN
easat-2560	224	9	and	and	CCONJ
easat-2560	224	10	online	online	ADJ
easat-2560	224	11	systems	system	NOUN
easat-2560	224	12	indicates	indicate	VERB
easat-2560	224	13	that	that	SCONJ
easat-2560	224	14	these	these	DET
easat-2560	224	15	areas	area	NOUN
easat-2560	224	16	are	be	AUX
easat-2560	224	17	also	also	ADV
easat-2560	224	18	critical	critical	ADJ
easat-2560	224	19	concerns	concern	NOUN
easat-2560	224	20	.	.	PUNCT
easat-2560	225	1	however	however	ADV
easat-2560	225	2	,	,	PUNCT
easat-2560	225	3	the	the	DET
easat-2560	225	4	lower	low	ADJ
easat-2560	225	5	frequency	frequency	NOUN
easat-2560	225	6	of	of	ADP
easat-2560	225	7	government	government	NOUN
easat-2560	225	8	roles	role	NOUN
easat-2560	225	9	suggests	suggest	VERB
easat-2560	225	10	that	that	SCONJ
easat-2560	225	11	respondents	respondent	NOUN
easat-2560	225	12	may	may	AUX
easat-2560	225	13	feel	feel	VERB
easat-2560	225	14	the	the	DET
easat-2560	225	15	government	government	NOUN
easat-2560	225	16	’s	’s	PART
easat-2560	225	17	involvement	involvement	NOUN
easat-2560	225	18	is	be	AUX
easat-2560	225	19	less	less	ADV
easat-2560	225	20	direct	direct	ADJ
easat-2560	225	21	or	or	CCONJ
easat-2560	225	22	tangible	tangible	ADJ
easat-2560	225	23	in	in	ADP
easat-2560	225	24	their	their	PRON
easat-2560	225	25	day	day	NOUN
easat-2560	225	26	-	-	PUNCT
easat-2560	225	27	to	to	ADP
easat-2560	225	28	-	-	PUNCT
easat-2560	225	29	day	day	NOUN
easat-2560	225	30	tax	tax	NOUN
easat-2560	225	31	-	-	PUNCT
easat-2560	225	32	related	relate	VERB
easat-2560	225	33	activities	activity	NOUN
easat-2560	225	34	.	.	PUNCT
easat-2560	226	1	4	4	X
easat-2560	226	2	.	.	NOUN
easat-2560	226	3	results	result	NOUN
easat-2560	226	4	and	and	CCONJ
easat-2560	226	5	discussion	discussion	NOUN
easat-2560	226	6	4.1	4.1	NUM
easat-2560	226	7	.	.	PUNCT
easat-2560	227	1	the	the	DET
easat-2560	227	2	relationship	relationship	NOUN
easat-2560	227	3	between	between	ADP
easat-2560	227	4	tax	tax	NOUN
easat-2560	227	5	sanctions	sanction	NOUN
easat-2560	227	6	on	on	ADP
easat-2560	227	7	compliance	compliance	NOUN
easat-2560	227	8	the	the	DET
easat-2560	227	9	findings	finding	NOUN
easat-2560	227	10	reveal	reveal	VERB
easat-2560	227	11	that	that	SCONJ
easat-2560	227	12	tax	tax	NOUN
easat-2560	227	13	sanctions	sanction	NOUN
easat-2560	227	14	are	be	AUX
easat-2560	227	15	pivotal	pivotal	ADJ
easat-2560	227	16	in	in	ADP
easat-2560	227	17	shaping	shape	VERB
easat-2560	227	18	compliance	compliance	NOUN
easat-2560	227	19	behavior	behavior	NOUN
easat-2560	227	20	,	,	PUNCT
easat-2560	227	21	particularly	particularly	ADV
easat-2560	227	22	by	by	ADP
easat-2560	227	23	increasing	increase	VERB
easat-2560	227	24	the	the	DET
easat-2560	227	25	perceived	perceive	VERB
easat-2560	227	26	risk	risk	NOUN
easat-2560	227	27	of	of	ADP
easat-2560	227	28	non	non	ADJ
easat-2560	227	29	-	-	NOUN
easat-2560	227	30	compliance	compliance	NOUN
easat-2560	227	31	.	.	PUNCT
easat-2560	228	1	moreover	moreover	ADV
easat-2560	228	2	,	,	PUNCT
easat-2560	228	3	the	the	DET
easat-2560	228	4	modernization	modernization	NOUN
easat-2560	228	5	of	of	ADP
easat-2560	228	6	tax	tax	NOUN
easat-2560	228	7	systems	system	NOUN
easat-2560	228	8	has	have	AUX
easat-2560	228	9	enhanced	enhance	VERB
easat-2560	228	10	transparency	transparency	NOUN
easat-2560	228	11	and	and	CCONJ
easat-2560	228	12	efficiency	efficiency	NOUN
easat-2560	228	13	,	,	PUNCT
easat-2560	228	14	offering	offer	VERB
easat-2560	228	15	a	a	DET
easat-2560	228	16	streamlined	streamlined	ADJ
easat-2560	228	17	process	process	NOUN
easat-2560	228	18	for	for	ADP
easat-2560	228	19	msmes	msme	NOUN
easat-2560	228	20	.	.	PUNCT
easat-2560	229	1	this	this	DET
easat-2560	229	2	dual	dual	ADJ
easat-2560	229	3	approach	approach	NOUN
easat-2560	229	4	—	—	PUNCT
easat-2560	229	5	combining	combine	VERB
easat-2560	229	6	sanctions	sanction	NOUN
easat-2560	229	7	with	with	ADP
easat-2560	229	8	a	a	DET
easat-2560	229	9	modernized	modernized	ADJ
easat-2560	229	10	tax	tax	NOUN
easat-2560	229	11	infrastructure	infrastructure	NOUN
easat-2560	229	12	—	—	PUNCT
easat-2560	229	13	suggests	suggest	VERB
easat-2560	229	14	that	that	SCONJ
easat-2560	229	15	a	a	DET
easat-2560	229	16	more	more	ADV
easat-2560	229	17	integrated	integrate	VERB
easat-2560	229	18	strategy	strategy	NOUN
easat-2560	229	19	could	could	AUX
easat-2560	229	20	yield	yield	VERB
easat-2560	229	21	substantial	substantial	ADJ
easat-2560	229	22	improvements	improvement	NOUN
easat-2560	229	23	in	in	ADP
easat-2560	229	24	compliance	compliance	NOUN
easat-2560	229	25	.	.	PUNCT
easat-2560	229	26	"	"	PUNCT
easat-2560	229	27	.	.	PUNCT
easat-2560	230	1	for	for	ADP
easat-2560	230	2	example	example	NOUN
easat-2560	230	3	,	,	PUNCT
easat-2560	230	4	one	one	NUM
easat-2560	230	5	content	content	NOUN
easat-2560	230	6	creator	creator	NOUN
easat-2560	230	7	noted	note	VERB
easat-2560	230	8	:	:	PUNCT
easat-2560	230	9	“	"	PUNCT
easat-2560	230	10	i	i	PRON
easat-2560	230	11	am	be	AUX
easat-2560	230	12	careful	careful	ADJ
easat-2560	230	13	about	about	ADP
easat-2560	230	14	reporting	report	VERB
easat-2560	230	15	my	my	PRON
easat-2560	230	16	earnings	earning	NOUN
easat-2560	230	17	because	because	SCONJ
easat-2560	230	18	i	i	PRON
easat-2560	230	19	know	know	VERB
easat-2560	230	20	the	the	DET
easat-2560	230	21	penalties	penalty	NOUN
easat-2560	230	22	can	can	AUX
easat-2560	230	23	be	be	AUX
easat-2560	230	24	serious	serious	ADJ
easat-2560	230	25	if	if	SCONJ
easat-2560	230	26	i	i	PRON
easat-2560	230	27	am	be	AUX
easat-2560	230	28	caught	catch	VERB
easat-2560	230	29	underreporting	underreporte	VERB
easat-2560	230	30	.	.	PUNCT
easat-2560	231	1	it	it	PRON
easat-2560	231	2	is	be	AUX
easat-2560	231	3	just	just	ADV
easat-2560	231	4	not	not	PART
easat-2560	231	5	worth	worth	ADJ
easat-2560	231	6	the	the	DET
easat-2560	231	7	risk	risk	NOUN
easat-2560	231	8	.	.	PUNCT
easat-2560	231	9	”	"	PUNCT
easat-2560	232	1	this	this	PRON
easat-2560	232	2	aligns	align	VERB
easat-2560	232	3	with	with	ADP
easat-2560	232	4	compliance	compliance	NOUN
easat-2560	232	5	theory	theory	NOUN
easat-2560	232	6	[	[	X
easat-2560	232	7	4	4	NUM
easat-2560	232	8	]	]	PUNCT
easat-2560	232	9	,	,	PUNCT
easat-2560	232	10	which	which	PRON
easat-2560	232	11	posits	posit	VERB
easat-2560	232	12	that	that	SCONJ
easat-2560	232	13	individuals	individual	NOUN
easat-2560	232	14	are	be	AUX
easat-2560	232	15	more	more	ADV
easat-2560	232	16	likely	likely	ADJ
easat-2560	232	17	to	to	PART
easat-2560	232	18	comply	comply	VERB
easat-2560	232	19	when	when	SCONJ
easat-2560	232	20	non	non	ADJ
easat-2560	232	21	-	-	ADJ
easat-2560	232	22	compliance	compliance	ADJ
easat-2560	232	23	penalties	penalty	NOUN
easat-2560	232	24	are	be	AUX
easat-2560	232	25	perceived	perceive	VERB
easat-2560	232	26	as	as	ADP
easat-2560	232	27	high	high	ADJ
easat-2560	232	28	.	.	PUNCT
easat-2560	233	1	2826	2826	NUM
easat-2560	233	2	edelweiss	edelweiss	PROPN
easat-2560	233	3	applied	apply	VERB
easat-2560	233	4	science	science	NOUN
easat-2560	233	5	and	and	CCONJ
easat-2560	233	6	technology	technology	NOUN
easat-2560	233	7	issn	issn	PROPN
easat-2560	233	8	:	:	PUNCT
easat-2560	233	9	2576	2576	NUM
easat-2560	233	10	-	-	SYM
easat-2560	233	11	8484	8484	NUM
easat-2560	233	12	vol	vol	NOUN
easat-2560	233	13	.	.	PROPN
easat-2560	233	14	8	8	NUM
easat-2560	233	15	,	,	PUNCT
easat-2560	233	16	no	no	INTJ
easat-2560	233	17	.	.	NOUN
easat-2560	233	18	6	6	NUM
easat-2560	233	19	:	:	SYM
easat-2560	233	20	2817	2817	NUM
easat-2560	233	21	-	-	SYM
easat-2560	233	22	2835	2835	NUM
easat-2560	233	23	,	,	PUNCT
easat-2560	233	24	2024	2024	NUM
easat-2560	233	25	doi	doi	NOUN
easat-2560	233	26	:	:	PUNCT
easat-2560	233	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	233	28	©	©	PROPN
easat-2560	233	29	2024	2024	NUM
easat-2560	233	30	by	by	ADP
easat-2560	233	31	the	the	DET
easat-2560	233	32	authors	author	NOUN
easat-2560	233	33	;	;	PUNCT
easat-2560	233	34	licensee	licensee	NOUN
easat-2560	233	35	learning	learn	VERB
easat-2560	233	36	gate	gate	NOUN
easat-2560	233	37	correlation	correlation	NOUN
easat-2560	233	38	analysis	analysis	NOUN
easat-2560	233	39	shows	show	VERB
easat-2560	233	40	a	a	DET
easat-2560	233	41	strong	strong	ADJ
easat-2560	233	42	positive	positive	ADJ
easat-2560	233	43	relationship	relationship	NOUN
easat-2560	233	44	(	(	PUNCT
easat-2560	233	45	r	r	NOUN
easat-2560	233	46	=	=	NOUN
easat-2560	233	47	0.72	0.72	NUM
easat-2560	233	48	)	)	PUNCT
easat-2560	233	49	between	between	ADP
easat-2560	233	50	mentions	mention	NOUN
easat-2560	233	51	of	of	ADP
easat-2560	233	52	tax	tax	NOUN
easat-2560	233	53	penalties	penalty	NOUN
easat-2560	233	54	and	and	CCONJ
easat-2560	233	55	self	self	NOUN
easat-2560	233	56	-	-	PUNCT
easat-2560	233	57	reported	report	VERB
easat-2560	233	58	compliance	compliance	NOUN
easat-2560	233	59	rates	rate	NOUN
easat-2560	233	60	.	.	PUNCT
easat-2560	234	1	this	this	PRON
easat-2560	234	2	supports	support	VERB
easat-2560	234	3	the	the	DET
easat-2560	234	4	notion	notion	NOUN
easat-2560	234	5	that	that	SCONJ
easat-2560	234	6	more	more	ADV
easat-2560	234	7	robust	robust	ADJ
easat-2560	234	8	enforcement	enforcement	NOUN
easat-2560	234	9	measures	measure	NOUN
easat-2560	234	10	lead	lead	VERB
easat-2560	234	11	to	to	ADP
easat-2560	234	12	higher	high	ADJ
easat-2560	234	13	compliance	compliance	NOUN
easat-2560	234	14	among	among	ADP
easat-2560	234	15	digital	digital	ADJ
easat-2560	234	16	content	content	NOUN
easat-2560	234	17	creators	creator	NOUN
easat-2560	234	18	,	,	PUNCT
easat-2560	234	19	who	who	PRON
easat-2560	234	20	may	may	AUX
easat-2560	234	21	otherwise	otherwise	ADV
easat-2560	234	22	be	be	AUX
easat-2560	234	23	tempted	tempt	VERB
easat-2560	234	24	to	to	PART
easat-2560	234	25	underreport	underreport	VERB
easat-2560	234	26	due	due	ADP
easat-2560	234	27	to	to	ADP
easat-2560	234	28	the	the	DET
easat-2560	234	29	decentralized	decentralized	ADJ
easat-2560	234	30	nature	nature	NOUN
easat-2560	234	31	of	of	ADP
easat-2560	234	32	their	their	PRON
easat-2560	234	33	income	income	NOUN
easat-2560	234	34	streams	stream	NOUN
easat-2560	234	35	.	.	PUNCT
easat-2560	235	1	4.2	4.2	NUM
easat-2560	235	2	.	.	PUNCT
easat-2560	235	3	perceptions	perception	NOUN
easat-2560	235	4	of	of	ADP
easat-2560	235	5	fairness	fairness	NOUN
easat-2560	235	6	and	and	CCONJ
easat-2560	235	7	subjective	subjective	ADJ
easat-2560	235	8	norms	norm	NOUN
easat-2560	235	9	in	in	ADP
easat-2560	235	10	compliance	compliance	NOUN
easat-2560	235	11	the	the	DET
easat-2560	235	12	role	role	NOUN
easat-2560	235	13	of	of	ADP
easat-2560	235	14	perceptions	perception	NOUN
easat-2560	235	15	of	of	ADP
easat-2560	235	16	fairness	fairness	NOUN
easat-2560	235	17	in	in	ADP
easat-2560	235	18	tax	tax	NOUN
easat-2560	235	19	policy	policy	NOUN
easat-2560	235	20	emerged	emerge	VERB
easat-2560	235	21	as	as	ADP
easat-2560	235	22	a	a	DET
easat-2560	235	23	key	key	ADJ
easat-2560	235	24	theme	theme	NOUN
easat-2560	235	25	,	,	PUNCT
easat-2560	235	26	particularly	particularly	ADV
easat-2560	235	27	in	in	ADP
easat-2560	235	28	how	how	SCONJ
easat-2560	235	29	it	it	PRON
easat-2560	235	30	shapes	shape	VERB
easat-2560	235	31	compliance	compliance	NOUN
easat-2560	235	32	intentions	intention	NOUN
easat-2560	235	33	.	.	PUNCT
easat-2560	236	1	many	many	ADJ
easat-2560	236	2	msmes	msme	NOUN
easat-2560	236	3	expressed	express	VERB
easat-2560	236	4	dissatisfaction	dissatisfaction	NOUN
easat-2560	236	5	with	with	ADP
easat-2560	236	6	the	the	DET
easat-2560	236	7	current	current	ADJ
easat-2560	236	8	tax	tax	NOUN
easat-2560	236	9	system	system	NOUN
easat-2560	236	10	,	,	PUNCT
easat-2560	236	11	citing	cite	VERB
easat-2560	236	12	that	that	SCONJ
easat-2560	236	13	the	the	DET
easat-2560	236	14	policies	policy	NOUN
easat-2560	236	15	seem	seem	AUX
easat-2560	236	16	unfairly	unfairly	ADV
easat-2560	236	17	tilted	tilt	VERB
easat-2560	236	18	towards	towards	ADP
easat-2560	236	19	more	more	ADV
easat-2560	236	20	extensive	extensive	ADJ
easat-2560	236	21	,	,	PUNCT
easat-2560	236	22	more	more	ADV
easat-2560	236	23	traditional	traditional	ADJ
easat-2560	236	24	businesses	business	NOUN
easat-2560	236	25	.	.	PUNCT
easat-2560	237	1	one	one	NUM
easat-2560	237	2	informant	informant	NOUN
easat-2560	237	3	remarked	remark	VERB
easat-2560	237	4	:	:	PUNCT
easat-2560	237	5	“	"	PUNCT
easat-2560	237	6	the	the	DET
easat-2560	237	7	tax	tax	NOUN
easat-2560	237	8	system	system	NOUN
easat-2560	237	9	seems	seems	AUX
easat-2560	237	10	designed	design	VERB
easat-2560	237	11	for	for	ADP
easat-2560	237	12	big	big	ADJ
easat-2560	237	13	corporations	corporation	NOUN
easat-2560	237	14	,	,	PUNCT
easat-2560	237	15	not	not	PART
easat-2560	237	16	for	for	ADP
easat-2560	237	17	small	small	ADJ
easat-2560	237	18	creators	creator	NOUN
easat-2560	237	19	like	like	ADP
easat-2560	237	20	me	i	PRON
easat-2560	237	21	.	.	PUNCT
easat-2560	238	1	it	it	PRON
easat-2560	238	2	is	be	AUX
easat-2560	238	3	hard	hard	ADJ
easat-2560	238	4	to	to	PART
easat-2560	238	5	understand	understand	VERB
easat-2560	238	6	the	the	DET
easat-2560	238	7	rules	rule	NOUN
easat-2560	238	8	,	,	PUNCT
easat-2560	238	9	and	and	CCONJ
easat-2560	238	10	we	we	PRON
easat-2560	238	11	feel	feel	VERB
easat-2560	238	12	treated	treat	VERB
easat-2560	238	13	the	the	DET
easat-2560	238	14	same	same	ADJ
easat-2560	238	15	as	as	ADP
easat-2560	238	16	a	a	DET
easat-2560	238	17	company	company	NOUN
easat-2560	238	18	with	with	ADP
easat-2560	238	19	hundreds	hundred	NOUN
easat-2560	238	20	of	of	ADP
easat-2560	238	21	employees	employee	NOUN
easat-2560	238	22	.	.	PUNCT
easat-2560	238	23	”	"	PUNCT
easat-2560	239	1	this	this	DET
easat-2560	239	2	finding	finding	NOUN
easat-2560	239	3	directly	directly	ADV
easat-2560	239	4	relates	relate	VERB
easat-2560	239	5	to	to	ADP
easat-2560	239	6	the	the	DET
easat-2560	239	7	theory	theory	NOUN
easat-2560	239	8	of	of	ADP
easat-2560	239	9	planned	plan	VERB
easat-2560	239	10	behavior	behavior	NOUN
easat-2560	239	11	(	(	PUNCT
easat-2560	239	12	tpb	tpb	NOUN
easat-2560	239	13	)	)	PUNCT
easat-2560	239	14	,	,	PUNCT
easat-2560	239	15	which	which	PRON
easat-2560	239	16	suggests	suggest	VERB
easat-2560	239	17	that	that	SCONJ
easat-2560	239	18	attitudes	attitude	NOUN
easat-2560	239	19	toward	toward	ADP
easat-2560	239	20	tax	tax	NOUN
easat-2560	239	21	fairness	fairness	NOUN
easat-2560	239	22	significantly	significantly	ADV
easat-2560	239	23	influence	influence	VERB
easat-2560	239	24	compliance	compliance	NOUN
easat-2560	239	25	behavior	behavior	NOUN
easat-2560	239	26	[	[	X
easat-2560	239	27	2	2	NUM
easat-2560	239	28	]	]	PUNCT
easat-2560	239	29	.	.	PUNCT
easat-2560	240	1	furthermore	furthermore	ADV
easat-2560	240	2	,	,	PUNCT
easat-2560	240	3	subjective	subjective	ADJ
easat-2560	240	4	norms	norm	NOUN
easat-2560	240	5	,	,	PUNCT
easat-2560	240	6	such	such	ADJ
easat-2560	240	7	as	as	ADP
easat-2560	240	8	peer	peer	NOUN
easat-2560	240	9	influence	influence	NOUN
easat-2560	240	10	within	within	ADP
easat-2560	240	11	digital	digital	ADJ
easat-2560	240	12	content	content	NOUN
easat-2560	240	13	creator	creator	NOUN
easat-2560	240	14	communities	community	NOUN
easat-2560	240	15	,	,	PUNCT
easat-2560	240	16	influence	influence	NOUN
easat-2560	240	17	compliance	compliance	NOUN
easat-2560	240	18	.	.	PUNCT
easat-2560	241	1	many	many	ADJ
easat-2560	241	2	participants	participant	NOUN
easat-2560	241	3	noted	note	VERB
easat-2560	241	4	that	that	SCONJ
easat-2560	241	5	their	their	PRON
easat-2560	241	6	decision	decision	NOUN
easat-2560	241	7	to	to	PART
easat-2560	241	8	comply	comply	VERB
easat-2560	241	9	with	with	ADP
easat-2560	241	10	tax	tax	NOUN
easat-2560	241	11	obligations	obligation	NOUN
easat-2560	241	12	was	be	AUX
easat-2560	241	13	influenced	influence	VERB
easat-2560	241	14	by	by	ADP
easat-2560	241	15	what	what	PRON
easat-2560	241	16	others	other	NOUN
easat-2560	241	17	in	in	ADP
easat-2560	241	18	their	their	PRON
easat-2560	241	19	industry	industry	NOUN
easat-2560	241	20	were	be	AUX
easat-2560	241	21	doing	do	VERB
easat-2560	241	22	.	.	PUNCT
easat-2560	242	1	for	for	ADP
easat-2560	242	2	instance	instance	NOUN
easat-2560	242	3	:	:	PUNCT
easat-2560	242	4	“	"	PUNCT
easat-2560	242	5	i	i	PRON
easat-2560	242	6	know	know	VERB
easat-2560	242	7	other	other	ADJ
easat-2560	242	8	youtubers	youtuber	NOUN
easat-2560	242	9	who	who	PRON
easat-2560	242	10	do	do	AUX
easat-2560	242	11	not	not	PART
easat-2560	242	12	report	report	VERB
easat-2560	242	13	everything	everything	PRON
easat-2560	242	14	,	,	PUNCT
easat-2560	242	15	and	and	CCONJ
easat-2560	242	16	that	that	PRON
easat-2560	242	17	makes	make	VERB
easat-2560	242	18	me	i	PRON
easat-2560	242	19	question	question	VERB
easat-2560	242	20	whether	whether	SCONJ
easat-2560	242	21	i	i	PRON
easat-2560	242	22	need	need	VERB
easat-2560	242	23	to	to	PART
easat-2560	242	24	.	.	PUNCT
easat-2560	243	1	but	but	CCONJ
easat-2560	243	2	,	,	PUNCT
easat-2560	243	3	at	at	ADP
easat-2560	243	4	the	the	DET
easat-2560	243	5	end	end	NOUN
easat-2560	243	6	of	of	ADP
easat-2560	243	7	the	the	DET
easat-2560	243	8	day	day	NOUN
easat-2560	243	9	,	,	PUNCT
easat-2560	243	10	i	i	PRON
easat-2560	243	11	try	try	VERB
easat-2560	243	12	to	to	PART
easat-2560	243	13	do	do	VERB
easat-2560	243	14	things	thing	NOUN
easat-2560	243	15	the	the	DET
easat-2560	243	16	right	right	ADJ
easat-2560	243	17	way	way	NOUN
easat-2560	243	18	.	.	PUNCT
easat-2560	243	19	”	"	PUNCT
easat-2560	243	20	.	.	PUNCT
easat-2560	244	1	the	the	DET
easat-2560	244	2	analysis	analysis	NOUN
easat-2560	244	3	found	find	VERB
easat-2560	244	4	a	a	DET
easat-2560	244	5	moderate	moderate	ADJ
easat-2560	244	6	positive	positive	ADJ
easat-2560	244	7	correlation	correlation	NOUN
easat-2560	244	8	(	(	PUNCT
easat-2560	244	9	r	r	NOUN
easat-2560	244	10	=	=	SYM
easat-2560	244	11	0.55	0.55	NUM
easat-2560	244	12	)	)	PUNCT
easat-2560	244	13	between	between	ADP
easat-2560	244	14	the	the	DET
easat-2560	244	15	mention	mention	NOUN
easat-2560	244	16	of	of	ADP
easat-2560	244	17	subjective	subjective	ADJ
easat-2560	244	18	norms	norm	NOUN
easat-2560	244	19	and	and	CCONJ
easat-2560	244	20	compliance	compliance	NOUN
easat-2560	244	21	behavior	behavior	NOUN
easat-2560	244	22	,	,	PUNCT
easat-2560	244	23	suggesting	suggest	VERB
easat-2560	244	24	that	that	SCONJ
easat-2560	244	25	social	social	ADJ
easat-2560	244	26	influences	influence	NOUN
easat-2560	244	27	partially	partially	ADV
easat-2560	244	28	shape	shape	VERB
easat-2560	244	29	the	the	DET
easat-2560	244	30	decision	decision	NOUN
easat-2560	244	31	to	to	PART
easat-2560	244	32	comply	comply	VERB
easat-2560	244	33	but	but	CCONJ
easat-2560	244	34	are	be	AUX
easat-2560	244	35	less	less	ADV
easat-2560	244	36	influential	influential	ADJ
easat-2560	244	37	than	than	ADP
easat-2560	244	38	tax	tax	NOUN
easat-2560	244	39	sanctions	sanction	NOUN
easat-2560	244	40	.	.	PUNCT
easat-2560	245	1	4.3	4.3	NUM
easat-2560	245	2	.	.	PUNCT
easat-2560	245	3	adoption	adoption	NOUN
easat-2560	245	4	of	of	ADP
easat-2560	245	5	digital	digital	ADJ
easat-2560	245	6	tax	tax	NOUN
easat-2560	245	7	systems	system	NOUN
easat-2560	245	8	and	and	CCONJ
easat-2560	245	9	ease	ease	NOUN
easat-2560	245	10	of	of	ADP
easat-2560	245	11	use	use	NOUN
easat-2560	245	12	the	the	DET
easat-2560	245	13	government	government	NOUN
easat-2560	245	14	's	's	PART
easat-2560	245	15	introduction	introduction	NOUN
easat-2560	245	16	of	of	ADP
easat-2560	245	17	digital	digital	ADJ
easat-2560	245	18	tax	tax	NOUN
easat-2560	245	19	systems	system	NOUN
easat-2560	245	20	has	have	AUX
easat-2560	245	21	had	have	VERB
easat-2560	245	22	mixed	mixed	ADJ
easat-2560	245	23	results	result	NOUN
easat-2560	245	24	regarding	regard	VERB
easat-2560	245	25	adoption	adoption	NOUN
easat-2560	245	26	and	and	CCONJ
easat-2560	245	27	perceived	perceive	VERB
easat-2560	245	28	ease	ease	NOUN
easat-2560	245	29	of	of	ADP
easat-2560	245	30	use	use	NOUN
easat-2560	245	31	.	.	PUNCT
easat-2560	246	1	this	this	DET
easat-2560	246	2	study	study	NOUN
easat-2560	246	3	used	use	VERB
easat-2560	246	4	the	the	DET
easat-2560	246	5	technology	technology	NOUN
easat-2560	246	6	acceptance	acceptance	NOUN
easat-2560	246	7	model	model	NOUN
easat-2560	246	8	(	(	PUNCT
easat-2560	246	9	tam	tam	PROPN
easat-2560	246	10	)	)	PUNCT
easat-2560	247	1	[	[	X
easat-2560	247	2	8	8	NUM
easat-2560	247	3	]	]	PUNCT
easat-2560	247	4	to	to	PART
easat-2560	247	5	assess	assess	VERB
easat-2560	247	6	how	how	SCONJ
easat-2560	247	7	msmes	msme	NOUN
easat-2560	247	8	and	and	CCONJ
easat-2560	247	9	content	content	NOUN
easat-2560	247	10	creators	creator	NOUN
easat-2560	247	11	perceive	perceive	VERB
easat-2560	247	12	these	these	DET
easat-2560	247	13	systems	system	NOUN
easat-2560	247	14	'	'	PART
easat-2560	247	15	usefulness	usefulness	NOUN
easat-2560	247	16	and	and	CCONJ
easat-2560	247	17	ease	ease	NOUN
easat-2560	247	18	of	of	ADP
easat-2560	247	19	use	use	NOUN
easat-2560	247	20	.	.	PUNCT
easat-2560	248	1	many	many	ADJ
easat-2560	248	2	respondents	respondent	NOUN
easat-2560	248	3	viewed	view	VERB
easat-2560	248	4	the	the	DET
easat-2560	248	5	new	new	ADJ
easat-2560	248	6	digital	digital	ADJ
easat-2560	248	7	platforms	platform	NOUN
easat-2560	248	8	as	as	ADP
easat-2560	248	9	helpful	helpful	ADJ
easat-2560	248	10	but	but	CCONJ
easat-2560	248	11	complicated	complicated	ADJ
easat-2560	248	12	.	.	PUNCT
easat-2560	249	1	one	one	NUM
easat-2560	249	2	content	content	NOUN
easat-2560	249	3	creator	creator	NOUN
easat-2560	249	4	stated	state	VERB
easat-2560	249	5	:	:	PUNCT
easat-2560	249	6	“	"	PUNCT
easat-2560	249	7	i	i	PRON
easat-2560	249	8	use	use	VERB
easat-2560	249	9	the	the	DET
easat-2560	249	10	online	online	ADJ
easat-2560	249	11	system	system	NOUN
easat-2560	249	12	because	because	SCONJ
easat-2560	249	13	it	it	PRON
easat-2560	249	14	is	be	AUX
easat-2560	249	15	required	require	VERB
easat-2560	249	16	but	but	CCONJ
easat-2560	249	17	not	not	PART
easat-2560	249	18	user	user	NOUN
easat-2560	249	19	-	-	PUNCT
easat-2560	249	20	friendly	friendly	ADJ
easat-2560	249	21	.	.	PUNCT
easat-2560	250	1	sometimes	sometimes	ADV
easat-2560	250	2	,	,	PUNCT
easat-2560	250	3	i	i	PRON
easat-2560	250	4	do	do	AUX
easat-2560	250	5	not	not	PART
easat-2560	250	6	understand	understand	VERB
easat-2560	250	7	what	what	PRON
easat-2560	250	8	i	i	PRON
easat-2560	250	9	am	be	AUX
easat-2560	250	10	supposed	suppose	VERB
easat-2560	250	11	to	to	PART
easat-2560	250	12	do	do	VERB
easat-2560	250	13	.	.	PUNCT
easat-2560	250	14	”	"	PUNCT
easat-2560	251	1	the	the	DET
easat-2560	251	2	perceived	perceive	VERB
easat-2560	251	3	ease	ease	NOUN
easat-2560	251	4	of	of	ADP
easat-2560	251	5	use	use	NOUN
easat-2560	251	6	was	be	AUX
easat-2560	251	7	critical	critical	ADJ
easat-2560	251	8	in	in	ADP
easat-2560	251	9	determining	determine	VERB
easat-2560	251	10	whether	whether	SCONJ
easat-2560	251	11	participants	participant	NOUN
easat-2560	251	12	would	would	AUX
easat-2560	251	13	fully	fully	ADV
easat-2560	251	14	adopt	adopt	VERB
easat-2560	251	15	digital	digital	ADJ
easat-2560	251	16	filing	filing	NOUN
easat-2560	251	17	systems	system	NOUN
easat-2560	251	18	.	.	PUNCT
easat-2560	252	1	matrix	matrix	NOUN
easat-2560	252	2	coding	code	VERB
easat-2560	252	3	analysis	analysis	NOUN
easat-2560	252	4	revealed	reveal	VERB
easat-2560	252	5	that	that	SCONJ
easat-2560	252	6	those	those	PRON
easat-2560	252	7	who	who	PRON
easat-2560	252	8	found	find	VERB
easat-2560	252	9	the	the	DET
easat-2560	252	10	system	system	NOUN
easat-2560	252	11	easy	easy	ADJ
easat-2560	252	12	to	to	PART
easat-2560	252	13	navigate	navigate	VERB
easat-2560	252	14	were	be	AUX
easat-2560	252	15	more	more	ADV
easat-2560	252	16	likely	likely	ADJ
easat-2560	252	17	to	to	PART
easat-2560	252	18	comply	comply	VERB
easat-2560	252	19	consistently	consistently	ADV
easat-2560	252	20	.	.	PUNCT
easat-2560	253	1	on	on	ADP
easat-2560	253	2	the	the	DET
easat-2560	253	3	other	other	ADJ
easat-2560	253	4	hand	hand	NOUN
easat-2560	253	5	,	,	PUNCT
easat-2560	253	6	perceived	perceive	VERB
easat-2560	253	7	usefulness	usefulness	NOUN
easat-2560	253	8	was	be	AUX
easat-2560	253	9	also	also	ADV
easat-2560	253	10	essential	essential	ADJ
easat-2560	253	11	but	but	CCONJ
easat-2560	253	12	less	less	ADV
easat-2560	253	13	frequently	frequently	ADV
easat-2560	253	14	mentioned	mention	VERB
easat-2560	253	15	,	,	PUNCT
easat-2560	253	16	with	with	ADP
easat-2560	253	17	a	a	DET
easat-2560	253	18	correlation	correlation	NOUN
easat-2560	253	19	coefficient	coefficient	NOUN
easat-2560	253	20	(	(	PUNCT
easat-2560	253	21	r	r	NOUN
easat-2560	253	22	=	=	SYM
easat-2560	253	23	0.43	0.43	NUM
easat-2560	253	24	)	)	PUNCT
easat-2560	253	25	between	between	ADP
easat-2560	253	26	usefulness	usefulness	NOUN
easat-2560	253	27	and	and	CCONJ
easat-2560	253	28	adoption	adoption	NOUN
easat-2560	253	29	.	.	PUNCT
easat-2560	254	1	this	this	PRON
easat-2560	254	2	suggests	suggest	VERB
easat-2560	254	3	that	that	SCONJ
easat-2560	254	4	while	while	SCONJ
easat-2560	254	5	the	the	DET
easat-2560	254	6	functionality	functionality	NOUN
easat-2560	254	7	of	of	ADP
easat-2560	254	8	the	the	DET
easat-2560	254	9	platform	platform	NOUN
easat-2560	254	10	matters	matter	NOUN
easat-2560	254	11	,	,	PUNCT
easat-2560	254	12	ease	ease	NOUN
easat-2560	254	13	of	of	ADP
easat-2560	254	14	use	use	NOUN
easat-2560	254	15	is	be	AUX
easat-2560	254	16	the	the	DET
easat-2560	254	17	more	more	ADV
easat-2560	254	18	potent	potent	ADJ
easat-2560	254	19	driver	driver	NOUN
easat-2560	254	20	of	of	ADP
easat-2560	254	21	compliance	compliance	NOUN
easat-2560	254	22	behavior	behavior	NOUN
easat-2560	254	23	for	for	ADP
easat-2560	254	24	these	these	DET
easat-2560	254	25	users	user	NOUN
easat-2560	254	26	.	.	PUNCT
easat-2560	255	1	4.4	4.4	NUM
easat-2560	255	2	.	.	PUNCT
easat-2560	256	1	challenges	challenge	NOUN
easat-2560	256	2	specific	specific	ADJ
easat-2560	256	3	to	to	ADP
easat-2560	256	4	digital	digital	ADJ
easat-2560	256	5	content	content	NOUN
easat-2560	256	6	creators	creator	NOUN
easat-2560	256	7	digital	digital	ADJ
easat-2560	256	8	content	content	NOUN
easat-2560	256	9	creators	creator	NOUN
easat-2560	256	10	face	face	VERB
easat-2560	256	11	unique	unique	ADJ
easat-2560	256	12	challenges	challenge	NOUN
easat-2560	256	13	in	in	ADP
easat-2560	256	14	tax	tax	NOUN
easat-2560	256	15	compliance	compliance	NOUN
easat-2560	256	16	due	due	ADP
easat-2560	256	17	to	to	ADP
easat-2560	256	18	the	the	DET
easat-2560	256	19	nature	nature	NOUN
easat-2560	256	20	of	of	ADP
easat-2560	256	21	their	their	PRON
easat-2560	256	22	income	income	NOUN
easat-2560	256	23	streams	stream	NOUN
easat-2560	256	24	.	.	PUNCT
easat-2560	257	1	many	many	ADJ
easat-2560	257	2	informants	informant	NOUN
easat-2560	257	3	reported	report	VERB
easat-2560	257	4	difficulty	difficulty	NOUN
easat-2560	257	5	tracking	track	VERB
easat-2560	257	6	income	income	NOUN
easat-2560	257	7	from	from	ADP
easat-2560	257	8	platforms	platform	NOUN
easat-2560	257	9	like	like	ADP
easat-2560	257	10	youtube	youtube	NOUN
easat-2560	257	11	,	,	PUNCT
easat-2560	257	12	instagram	instagram	PROPN
easat-2560	257	13	,	,	PUNCT
easat-2560	257	14	and	and	CCONJ
easat-2560	257	15	affiliate	affiliate	NOUN
easat-2560	257	16	marketing	marketing	NOUN
easat-2560	257	17	.	.	PUNCT
easat-2560	258	1	this	this	DET
easat-2560	258	2	fragmented	fragmented	ADJ
easat-2560	258	3	income	income	NOUN
easat-2560	258	4	structure	structure	NOUN
easat-2560	258	5	makes	make	VERB
easat-2560	258	6	it	it	PRON
easat-2560	258	7	harder	hard	ADJ
easat-2560	258	8	for	for	SCONJ
easat-2560	258	9	content	content	ADJ
easat-2560	258	10	creators	creator	NOUN
easat-2560	258	11	to	to	PART
easat-2560	258	12	ensure	ensure	VERB
easat-2560	258	13	they	they	PRON
easat-2560	258	14	are	be	AUX
easat-2560	258	15	complying	comply	VERB
easat-2560	258	16	fully	fully	ADV
easat-2560	258	17	.	.	PUNCT
easat-2560	259	1	one	one	NUM
easat-2560	259	2	participant	participant	NOUN
easat-2560	259	3	explained	explain	VERB
easat-2560	259	4	:	:	PUNCT
easat-2560	259	5	“	"	PUNCT
easat-2560	259	6	i	i	PRON
easat-2560	259	7	get	get	VERB
easat-2560	259	8	income	income	NOUN
easat-2560	259	9	from	from	ADP
easat-2560	259	10	youtube	youtube	NOUN
easat-2560	259	11	ads	ad	NOUN
easat-2560	259	12	,	,	PUNCT
easat-2560	259	13	sponsorships	sponsorship	NOUN
easat-2560	259	14	,	,	PUNCT
easat-2560	259	15	and	and	CCONJ
easat-2560	259	16	affiliate	affiliate	NOUN
easat-2560	259	17	marketing	marketing	NOUN
easat-2560	259	18	.	.	PUNCT
easat-2560	260	1	it	it	PRON
easat-2560	260	2	is	be	AUX
easat-2560	260	3	not	not	PART
easat-2560	260	4	straightforward	straightforward	ADJ
easat-2560	260	5	,	,	PUNCT
easat-2560	260	6	and	and	CCONJ
easat-2560	260	7	sometimes	sometimes	ADV
easat-2560	260	8	i	i	PRON
easat-2560	260	9	do	do	AUX
easat-2560	260	10	not	not	PART
easat-2560	260	11	know	know	VERB
easat-2560	260	12	what	what	PRON
easat-2560	260	13	to	to	PART
easat-2560	260	14	report	report	VERB
easat-2560	260	15	or	or	CCONJ
easat-2560	260	16	how	how	SCONJ
easat-2560	260	17	.	.	PUNCT
easat-2560	260	18	”	"	PUNCT
easat-2560	261	1	this	this	DET
easat-2560	261	2	complexity	complexity	NOUN
easat-2560	261	3	leads	lead	VERB
easat-2560	261	4	to	to	ADP
easat-2560	261	5	a	a	DET
easat-2560	261	6	sense	sense	NOUN
easat-2560	261	7	of	of	ADP
easat-2560	261	8	perceived	perceive	VERB
easat-2560	261	9	behavioral	behavioral	ADJ
easat-2560	261	10	control	control	NOUN
easat-2560	261	11	,	,	PUNCT
easat-2560	261	12	another	another	DET
easat-2560	261	13	core	core	NOUN
easat-2560	261	14	element	element	NOUN
easat-2560	261	15	of	of	ADP
easat-2560	261	16	the	the	DET
easat-2560	261	17	theory	theory	NOUN
easat-2560	261	18	of	of	ADP
easat-2560	261	19	planned	plan	VERB
easat-2560	261	20	behavior	behavior	NOUN
easat-2560	261	21	(	(	PUNCT
easat-2560	261	22	tpb	tpb	NOUN
easat-2560	261	23	)	)	PUNCT
easat-2560	261	24	.	.	PUNCT
easat-2560	262	1	content	content	NOUN
easat-2560	262	2	creators	creator	NOUN
easat-2560	262	3	feel	feel	VERB
easat-2560	262	4	they	they	PRON
easat-2560	262	5	lack	lack	VERB
easat-2560	262	6	control	control	NOUN
easat-2560	262	7	over	over	ADP
easat-2560	262	8	their	their	PRON
easat-2560	262	9	tax	tax	NOUN
easat-2560	262	10	compliance	compliance	NOUN
easat-2560	262	11	due	due	ADP
easat-2560	262	12	to	to	ADP
easat-2560	262	13	the	the	DET
easat-2560	262	14	fragmented	fragmented	ADJ
easat-2560	262	15	nature	nature	NOUN
easat-2560	262	16	of	of	ADP
easat-2560	262	17	their	their	PRON
easat-2560	262	18	income	income	NOUN
easat-2560	262	19	.	.	PUNCT
easat-2560	263	1	thematic	thematic	ADJ
easat-2560	263	2	analysis	analysis	NOUN
easat-2560	263	3	shows	show	VERB
easat-2560	263	4	that	that	SCONJ
easat-2560	263	5	the	the	DET
easat-2560	263	6	perceived	perceive	VERB
easat-2560	263	7	difficulty	difficulty	NOUN
easat-2560	263	8	of	of	ADP
easat-2560	263	9	tracking	tracking	NOUN
easat-2560	263	10	and	and	CCONJ
easat-2560	263	11	reporting	report	VERB
easat-2560	263	12	multiple	multiple	ADJ
easat-2560	263	13	income	income	NOUN
easat-2560	263	14	streams	stream	NOUN
easat-2560	263	15	was	be	AUX
easat-2560	263	16	frequently	frequently	ADV
easat-2560	263	17	mentioned	mention	VERB
easat-2560	263	18	as	as	ADP
easat-2560	263	19	a	a	DET
easat-2560	263	20	barrier	barrier	NOUN
easat-2560	263	21	to	to	ADP
easat-2560	263	22	compliance	compliance	NOUN
easat-2560	263	23	,	,	PUNCT
easat-2560	263	24	with	with	ADP
easat-2560	263	25	a	a	DET
easat-2560	263	26	strong	strong	ADJ
easat-2560	263	27	negative	negative	ADJ
easat-2560	263	28	correlation	correlation	NOUN
easat-2560	263	29	(	(	PUNCT
easat-2560	263	30	r	r	NOUN
easat-2560	263	31	=	=	SYM
easat-2560	263	32	-0.65	-0.65	NOUN
easat-2560	263	33	)	)	PUNCT
easat-2560	263	34	between	between	ADP
easat-2560	263	35	mentions	mention	NOUN
easat-2560	263	36	of	of	ADP
easat-2560	263	37	complexity	complexity	NOUN
easat-2560	263	38	and	and	CCONJ
easat-2560	263	39	compliance	compliance	NOUN
easat-2560	263	40	behavior	behavior	NOUN
easat-2560	263	41	.	.	PUNCT
easat-2560	264	1	2827	2827	NUM
easat-2560	264	2	edelweiss	edelweiss	PROPN
easat-2560	264	3	applied	apply	VERB
easat-2560	264	4	science	science	NOUN
easat-2560	264	5	and	and	CCONJ
easat-2560	264	6	technology	technology	NOUN
easat-2560	264	7	issn	issn	PROPN
easat-2560	264	8	:	:	PUNCT
easat-2560	264	9	2576	2576	NUM
easat-2560	264	10	-	-	SYM
easat-2560	264	11	8484	8484	NUM
easat-2560	264	12	vol	vol	NOUN
easat-2560	264	13	.	.	PROPN
easat-2560	264	14	8	8	NUM
easat-2560	264	15	,	,	PUNCT
easat-2560	264	16	no	no	INTJ
easat-2560	264	17	.	.	NOUN
easat-2560	264	18	6	6	NUM
easat-2560	264	19	:	:	SYM
easat-2560	264	20	2817	2817	NUM
easat-2560	264	21	-	-	SYM
easat-2560	264	22	2835	2835	NUM
easat-2560	264	23	,	,	PUNCT
easat-2560	264	24	2024	2024	NUM
easat-2560	264	25	doi	doi	NOUN
easat-2560	264	26	:	:	PUNCT
easat-2560	264	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	264	28	©	©	PROPN
easat-2560	264	29	2024	2024	NUM
easat-2560	264	30	by	by	ADP
easat-2560	264	31	the	the	DET
easat-2560	264	32	authors	author	NOUN
easat-2560	264	33	;	;	PUNCT
easat-2560	264	34	licensee	licensee	PROPN
easat-2560	264	35	learning	learning	NOUN
easat-2560	264	36	gate	gate	NOUN
easat-2560	264	37	4.5	4.5	NUM
easat-2560	264	38	.	.	PUNCT
easat-2560	265	1	exploring	explore	VERB
easat-2560	265	2	the	the	DET
easat-2560	265	3	interplay	interplay	NOUN
easat-2560	265	4	between	between	ADP
easat-2560	265	5	sanctions	sanction	NOUN
easat-2560	265	6	,	,	PUNCT
easat-2560	265	7	modernization	modernization	NOUN
easat-2560	265	8	,	,	PUNCT
easat-2560	265	9	and	and	CCONJ
easat-2560	265	10	policy	policy	NOUN
easat-2560	265	11	reforms	reform	NOUN
easat-2560	265	12	a	a	DET
easat-2560	265	13	key	key	ADJ
easat-2560	265	14	finding	finding	NOUN
easat-2560	265	15	of	of	ADP
easat-2560	265	16	this	this	DET
easat-2560	265	17	study	study	NOUN
easat-2560	265	18	is	be	AUX
easat-2560	265	19	the	the	DET
easat-2560	265	20	interaction	interaction	NOUN
easat-2560	265	21	between	between	ADP
easat-2560	265	22	tax	tax	NOUN
easat-2560	265	23	sanctions	sanction	NOUN
easat-2560	265	24	,	,	PUNCT
easat-2560	265	25	modernization	modernization	NOUN
easat-2560	265	26	efforts	effort	NOUN
easat-2560	265	27	,	,	PUNCT
easat-2560	265	28	and	and	CCONJ
easat-2560	265	29	policy	policy	NOUN
easat-2560	265	30	reforms	reform	NOUN
easat-2560	265	31	.	.	PUNCT
easat-2560	266	1	while	while	SCONJ
easat-2560	266	2	tax	tax	NOUN
easat-2560	266	3	sanctions	sanction	NOUN
easat-2560	266	4	effectively	effectively	ADV
easat-2560	266	5	increase	increase	VERB
easat-2560	266	6	compliance	compliance	NOUN
easat-2560	266	7	,	,	PUNCT
easat-2560	266	8	the	the	DET
easat-2560	266	9	introduction	introduction	NOUN
easat-2560	266	10	of	of	ADP
easat-2560	266	11	modernized	modernized	ADJ
easat-2560	266	12	digital	digital	ADJ
easat-2560	266	13	systems	system	NOUN
easat-2560	266	14	adds	add	VERB
easat-2560	266	15	a	a	DET
easat-2560	266	16	layer	layer	NOUN
easat-2560	266	17	of	of	ADP
easat-2560	266	18	complexity	complexity	NOUN
easat-2560	266	19	for	for	ADP
easat-2560	266	20	digital	digital	ADJ
easat-2560	266	21	content	content	NOUN
easat-2560	266	22	creators	creator	NOUN
easat-2560	266	23	.	.	PUNCT
easat-2560	267	1	participants	participant	NOUN
easat-2560	267	2	expressed	express	VERB
easat-2560	267	3	a	a	DET
easat-2560	267	4	need	need	NOUN
easat-2560	267	5	for	for	ADP
easat-2560	267	6	more	more	ADV
easat-2560	267	7	targeted	target	VERB
easat-2560	267	8	policy	policy	NOUN
easat-2560	267	9	reforms	reform	NOUN
easat-2560	267	10	that	that	PRON
easat-2560	267	11	account	account	VERB
easat-2560	267	12	for	for	ADP
easat-2560	267	13	the	the	DET
easat-2560	267	14	unique	unique	ADJ
easat-2560	267	15	nature	nature	NOUN
easat-2560	267	16	of	of	ADP
easat-2560	267	17	their	their	PRON
easat-2560	267	18	work	work	NOUN
easat-2560	267	19	.	.	PUNCT
easat-2560	268	1	one	one	NUM
easat-2560	268	2	content	content	NOUN
easat-2560	268	3	creator	creator	NOUN
easat-2560	268	4	shared	share	VERB
easat-2560	268	5	:	:	PUNCT
easat-2560	268	6	“	"	PUNCT
easat-2560	268	7	the	the	DET
easat-2560	268	8	current	current	ADJ
easat-2560	268	9	tax	tax	NOUN
easat-2560	268	10	policies	policy	NOUN
easat-2560	268	11	do	do	AUX
easat-2560	268	12	not	not	PART
easat-2560	268	13	fit	fit	VERB
easat-2560	268	14	our	our	PRON
easat-2560	268	15	industry	industry	NOUN
easat-2560	268	16	.	.	PUNCT
easat-2560	269	1	we	we	PRON
easat-2560	269	2	need	need	VERB
easat-2560	269	3	policies	policy	NOUN
easat-2560	269	4	that	that	PRON
easat-2560	269	5	recognize	recognize	VERB
easat-2560	269	6	how	how	SCONJ
easat-2560	269	7	digital	digital	ADJ
easat-2560	269	8	creators	creator	NOUN
easat-2560	269	9	earn	earn	VERB
easat-2560	269	10	money	money	NOUN
easat-2560	269	11	,	,	PUNCT
easat-2560	269	12	not	not	PART
easat-2560	269	13	policies	policy	NOUN
easat-2560	269	14	designed	design	VERB
easat-2560	269	15	for	for	ADP
easat-2560	269	16	traditional	traditional	ADJ
easat-2560	269	17	businesses	business	NOUN
easat-2560	269	18	.	.	PUNCT
easat-2560	269	19	”	"	PUNCT
easat-2560	270	1	this	this	DET
easat-2560	270	2	sentiment	sentiment	NOUN
easat-2560	270	3	highlights	highlight	VERB
easat-2560	270	4	the	the	DET
easat-2560	270	5	importance	importance	NOUN
easat-2560	270	6	of	of	ADP
easat-2560	270	7	policy	policy	NOUN
easat-2560	270	8	reform	reform	NOUN
easat-2560	270	9	in	in	ADP
easat-2560	270	10	improving	improve	VERB
easat-2560	270	11	compliance	compliance	NOUN
easat-2560	270	12	rates	rate	NOUN
easat-2560	270	13	.	.	PUNCT
easat-2560	271	1	the	the	DET
easat-2560	271	2	study	study	NOUN
easat-2560	271	3	found	find	VERB
easat-2560	271	4	that	that	SCONJ
easat-2560	271	5	digital	digital	ADJ
easat-2560	271	6	tax	tax	NOUN
easat-2560	271	7	systems	system	NOUN
easat-2560	271	8	can	can	AUX
easat-2560	271	9	enhance	enhance	VERB
easat-2560	271	10	compliance	compliance	NOUN
easat-2560	271	11	,	,	PUNCT
easat-2560	271	12	but	but	CCONJ
easat-2560	271	13	their	their	PRON
easat-2560	271	14	effectiveness	effectiveness	NOUN
easat-2560	271	15	is	be	AUX
easat-2560	271	16	limited	limit	VERB
easat-2560	271	17	unless	unless	SCONJ
easat-2560	271	18	paired	pair	VERB
easat-2560	271	19	with	with	ADP
easat-2560	271	20	reforms	reform	NOUN
easat-2560	271	21	that	that	PRON
easat-2560	271	22	simplify	simplify	VERB
easat-2560	271	23	tax	tax	NOUN
easat-2560	271	24	reporting	reporting	NOUN
easat-2560	271	25	for	for	ADP
easat-2560	271	26	digital	digital	ADJ
easat-2560	271	27	msmes	msme	NOUN
easat-2560	271	28	.	.	PUNCT
easat-2560	272	1	the	the	DET
easat-2560	272	2	correlation	correlation	NOUN
easat-2560	272	3	between	between	ADP
easat-2560	272	4	tax	tax	NOUN
easat-2560	272	5	modernization	modernization	NOUN
easat-2560	272	6	efforts	effort	NOUN
easat-2560	272	7	and	and	CCONJ
easat-2560	272	8	compliance	compliance	NOUN
easat-2560	272	9	was	be	AUX
easat-2560	272	10	moderately	moderately	ADV
easat-2560	272	11	positive	positive	ADJ
easat-2560	272	12	(	(	PUNCT
easat-2560	272	13	r	r	NOUN
easat-2560	272	14	=	=	SYM
easat-2560	272	15	0.58	0.58	NUM
easat-2560	272	16	)	)	PUNCT
easat-2560	272	17	,	,	PUNCT
easat-2560	272	18	suggesting	suggest	VERB
easat-2560	272	19	that	that	SCONJ
easat-2560	272	20	modernization	modernization	NOUN
easat-2560	272	21	alone	alone	ADV
easat-2560	272	22	is	be	AUX
easat-2560	272	23	insufficient	insufficient	ADJ
easat-2560	272	24	without	without	ADP
easat-2560	272	25	accompanying	accompany	VERB
easat-2560	272	26	reforms	reform	NOUN
easat-2560	272	27	tailored	tailor	VERB
easat-2560	272	28	to	to	ADP
easat-2560	272	29	the	the	DET
easat-2560	272	30	digital	digital	ADJ
easat-2560	272	31	economy	economy	NOUN
easat-2560	272	32	.	.	PUNCT
easat-2560	273	1	4.6	4.6	NUM
easat-2560	273	2	.	.	PUNCT
easat-2560	273	3	integration	integration	NOUN
easat-2560	273	4	of	of	ADP
easat-2560	273	5	theoretical	theoretical	ADJ
easat-2560	273	6	frameworks	framework	NOUN
easat-2560	273	7	throughout	throughout	ADP
easat-2560	273	8	the	the	DET
easat-2560	273	9	results	result	NOUN
easat-2560	273	10	,	,	PUNCT
easat-2560	273	11	findings	finding	NOUN
easat-2560	273	12	align	align	VERB
easat-2560	273	13	with	with	ADP
easat-2560	273	14	the	the	DET
easat-2560	273	15	theoretical	theoretical	ADJ
easat-2560	273	16	frameworks	framework	NOUN
easat-2560	273	17	introduced	introduce	VERB
easat-2560	273	18	in	in	ADP
easat-2560	273	19	the	the	DET
easat-2560	273	20	literature	literature	NOUN
easat-2560	273	21	review	review	PROPN
easat-2560	273	22	.	.	PUNCT
easat-2560	274	1	the	the	DET
easat-2560	274	2	strong	strong	ADJ
easat-2560	274	3	influence	influence	NOUN
easat-2560	274	4	of	of	ADP
easat-2560	274	5	tax	tax	NOUN
easat-2560	274	6	sanctions	sanction	NOUN
easat-2560	274	7	on	on	ADP
easat-2560	274	8	compliance	compliance	NOUN
easat-2560	274	9	behavior	behavior	NOUN
easat-2560	274	10	supports	support	VERB
easat-2560	274	11	compliance	compliance	NOUN
easat-2560	274	12	theory	theory	NOUN
easat-2560	274	13	.	.	PUNCT
easat-2560	275	1	similarly	similarly	ADV
easat-2560	275	2	,	,	PUNCT
easat-2560	275	3	tpb	tpb	NOUN
easat-2560	275	4	helps	help	VERB
easat-2560	275	5	explain	explain	VERB
easat-2560	275	6	the	the	DET
easat-2560	275	7	role	role	NOUN
easat-2560	275	8	of	of	ADP
easat-2560	275	9	attitudes	attitude	NOUN
easat-2560	275	10	,	,	PUNCT
easat-2560	275	11	norms	norm	NOUN
easat-2560	275	12	,	,	PUNCT
easat-2560	275	13	and	and	CCONJ
easat-2560	275	14	perceived	perceive	VERB
easat-2560	275	15	control	control	NOUN
easat-2560	275	16	in	in	ADP
easat-2560	275	17	shaping	shape	VERB
easat-2560	275	18	compliance	compliance	NOUN
easat-2560	275	19	among	among	ADP
easat-2560	275	20	msmes	msme	NOUN
easat-2560	275	21	and	and	CCONJ
easat-2560	275	22	digital	digital	ADJ
easat-2560	275	23	content	content	NOUN
easat-2560	275	24	creators	creator	NOUN
easat-2560	275	25	.	.	PUNCT
easat-2560	276	1	lastly	lastly	ADV
easat-2560	276	2	,	,	PUNCT
easat-2560	276	3	tam	tam	PROPN
easat-2560	276	4	sheds	shed	VERB
easat-2560	276	5	light	light	NOUN
easat-2560	276	6	on	on	ADP
easat-2560	276	7	how	how	SCONJ
easat-2560	276	8	digital	digital	ADJ
easat-2560	276	9	tax	tax	NOUN
easat-2560	276	10	platforms	platform	NOUN
easat-2560	276	11	are	be	AUX
easat-2560	276	12	perceived	perceive	VERB
easat-2560	276	13	,	,	PUNCT
easat-2560	276	14	particularly	particularly	ADV
easat-2560	276	15	about	about	ADP
easat-2560	276	16	ease	ease	NOUN
easat-2560	276	17	of	of	ADP
easat-2560	276	18	use	use	NOUN
easat-2560	276	19	,	,	PUNCT
easat-2560	276	20	which	which	PRON
easat-2560	276	21	strongly	strongly	ADV
easat-2560	276	22	influences	influence	VERB
easat-2560	276	23	whether	whether	SCONJ
easat-2560	276	24	or	or	CCONJ
easat-2560	276	25	not	not	PART
easat-2560	276	26	participants	participant	NOUN
easat-2560	276	27	fully	fully	ADV
easat-2560	276	28	comply	comply	VERB
easat-2560	276	29	with	with	ADP
easat-2560	276	30	tax	tax	NOUN
easat-2560	276	31	requirements	requirement	NOUN
easat-2560	276	32	.	.	PUNCT
easat-2560	277	1	5	5	X
easat-2560	277	2	.	.	X
easat-2560	277	3	discussion	discussion	NOUN
easat-2560	277	4	5.1	5.1	NUM
easat-2560	277	5	.	.	PUNCT
easat-2560	278	1	key	key	ADJ
easat-2560	278	2	findings	finding	NOUN
easat-2560	278	3	this	this	DET
easat-2560	278	4	study	study	NOUN
easat-2560	278	5	aimed	aim	VERB
easat-2560	278	6	to	to	PART
easat-2560	278	7	address	address	VERB
easat-2560	278	8	the	the	DET
easat-2560	278	9	following	follow	VERB
easat-2560	278	10	research	research	NOUN
easat-2560	278	11	questions	question	NOUN
easat-2560	278	12	:	:	PUNCT
easat-2560	279	1	a.	a.	NOUN
easat-2560	279	2	how	how	SCONJ
easat-2560	279	3	effective	effective	ADJ
easat-2560	279	4	are	be	AUX
easat-2560	279	5	tax	tax	NOUN
easat-2560	279	6	sanctions	sanction	NOUN
easat-2560	279	7	in	in	ADP
easat-2560	279	8	increasing	increase	VERB
easat-2560	279	9	compliance	compliance	NOUN
easat-2560	279	10	among	among	ADP
easat-2560	279	11	digital	digital	ADJ
easat-2560	279	12	msmes	msme	NOUN
easat-2560	279	13	compared	compare	VERB
easat-2560	279	14	to	to	ADP
easat-2560	279	15	administrative	administrative	ADJ
easat-2560	279	16	modernization	modernization	NOUN
easat-2560	279	17	and	and	CCONJ
easat-2560	279	18	tax	tax	NOUN
easat-2560	279	19	policy	policy	NOUN
easat-2560	279	20	reform	reform	NOUN
easat-2560	279	21	?	?	PUNCT
easat-2560	280	1	b.	b.	PROPN
easat-2560	281	1	the	the	DET
easat-2560	281	2	findings	finding	NOUN
easat-2560	281	3	clearly	clearly	ADV
easat-2560	281	4	show	show	VERB
easat-2560	281	5	that	that	SCONJ
easat-2560	281	6	tax	tax	NOUN
easat-2560	281	7	sanctions	sanction	NOUN
easat-2560	281	8	are	be	AUX
easat-2560	281	9	crucial	crucial	ADJ
easat-2560	281	10	in	in	ADP
easat-2560	281	11	driving	drive	VERB
easat-2560	281	12	compliance	compliance	NOUN
easat-2560	281	13	,	,	PUNCT
easat-2560	281	14	as	as	SCONJ
easat-2560	281	15	digital	digital	ADJ
easat-2560	281	16	content	content	NOUN
easat-2560	281	17	creators	creator	NOUN
easat-2560	281	18	and	and	CCONJ
easat-2560	281	19	msmes	msme	NOUN
easat-2560	281	20	are	be	AUX
easat-2560	281	21	particularly	particularly	ADV
easat-2560	281	22	sensitive	sensitive	ADJ
easat-2560	281	23	to	to	ADP
easat-2560	281	24	non	non	ADJ
easat-2560	281	25	-	-	ADJ
easat-2560	281	26	compliance	compliance	ADJ
easat-2560	281	27	penalties	penalty	NOUN
easat-2560	281	28	.	.	PUNCT
easat-2560	282	1	many	many	ADJ
easat-2560	282	2	participants	participant	NOUN
easat-2560	282	3	stated	state	VERB
easat-2560	282	4	that	that	SCONJ
easat-2560	282	5	the	the	DET
easat-2560	282	6	fear	fear	NOUN
easat-2560	282	7	of	of	ADP
easat-2560	282	8	punishment	punishment	NOUN
easat-2560	282	9	outweighed	outweigh	VERB
easat-2560	282	10	the	the	DET
easat-2560	282	11	benefits	benefit	NOUN
easat-2560	282	12	of	of	ADP
easat-2560	282	13	underreporting	underreporte	VERB
easat-2560	282	14	their	their	PRON
easat-2560	282	15	income	income	NOUN
easat-2560	282	16	.	.	PUNCT
easat-2560	283	1	this	this	DET
easat-2560	283	2	finding	finding	NOUN
easat-2560	283	3	reinforces	reinforce	VERB
easat-2560	283	4	compliance	compliance	NOUN
easat-2560	283	5	theory	theory	NOUN
easat-2560	283	6	[	[	X
easat-2560	283	7	4	4	NUM
easat-2560	283	8	]	]	PUNCT
easat-2560	283	9	,	,	PUNCT
easat-2560	283	10	which	which	PRON
easat-2560	283	11	emphasizes	emphasize	VERB
easat-2560	283	12	the	the	DET
easat-2560	283	13	deterrent	deterrent	NOUN
easat-2560	283	14	effect	effect	NOUN
easat-2560	283	15	of	of	ADP
easat-2560	283	16	sanctions	sanction	NOUN
easat-2560	283	17	.	.	PUNCT
easat-2560	284	1	the	the	DET
easat-2560	284	2	perceived	perceive	VERB
easat-2560	284	3	fairness	fairness	NOUN
easat-2560	284	4	and	and	CCONJ
easat-2560	284	5	proportionality	proportionality	NOUN
easat-2560	284	6	of	of	ADP
easat-2560	284	7	sanctions	sanction	NOUN
easat-2560	284	8	were	be	AUX
easat-2560	284	9	also	also	ADV
easat-2560	284	10	critical	critical	ADJ
easat-2560	284	11	in	in	ADP
easat-2560	284	12	shaping	shape	VERB
easat-2560	284	13	compliance	compliance	NOUN
easat-2560	284	14	behavior	behavior	NOUN
easat-2560	284	15	.	.	PUNCT
easat-2560	285	1	c.	c.	PROPN
easat-2560	285	2	how	how	SCONJ
easat-2560	285	3	do	do	AUX
easat-2560	285	4	tax	tax	NOUN
easat-2560	285	5	sanctions	sanction	NOUN
easat-2560	285	6	,	,	PUNCT
easat-2560	285	7	administrative	administrative	ADJ
easat-2560	285	8	modernization	modernization	NOUN
easat-2560	285	9	,	,	PUNCT
easat-2560	285	10	and	and	CCONJ
easat-2560	285	11	tax	tax	NOUN
easat-2560	285	12	policy	policy	NOUN
easat-2560	285	13	reform	reform	NOUN
easat-2560	285	14	interact	interact	VERB
easat-2560	285	15	to	to	PART
easat-2560	285	16	influence	influence	VERB
easat-2560	285	17	tax	tax	NOUN
easat-2560	285	18	compliance	compliance	NOUN
easat-2560	285	19	among	among	ADP
easat-2560	285	20	digital	digital	ADJ
easat-2560	285	21	msmes	msme	NOUN
easat-2560	285	22	?	?	PUNCT
easat-2560	286	1	d.	d.	PROPN
easat-2560	286	2	the	the	DET
easat-2560	286	3	study	study	NOUN
easat-2560	286	4	revealed	reveal	VERB
easat-2560	286	5	that	that	SCONJ
easat-2560	286	6	tax	tax	NOUN
easat-2560	286	7	sanctions	sanction	NOUN
easat-2560	286	8	and	and	CCONJ
easat-2560	286	9	modernization	modernization	NOUN
easat-2560	286	10	efforts	effort	NOUN
easat-2560	286	11	interact	interact	VERB
easat-2560	286	12	in	in	ADP
easat-2560	286	13	a	a	DET
easat-2560	286	14	way	way	NOUN
easat-2560	286	15	that	that	PRON
easat-2560	286	16	can	can	AUX
easat-2560	286	17	either	either	CCONJ
easat-2560	286	18	enhance	enhance	VERB
easat-2560	286	19	or	or	CCONJ
easat-2560	286	20	hinder	hinder	VERB
easat-2560	286	21	compliance	compliance	NOUN
easat-2560	286	22	,	,	PUNCT
easat-2560	286	23	depending	depend	VERB
easat-2560	286	24	on	on	ADP
easat-2560	286	25	the	the	DET
easat-2560	286	26	system	system	NOUN
easat-2560	286	27	's	's	PART
easat-2560	286	28	ease	ease	NOUN
easat-2560	286	29	of	of	ADP
easat-2560	286	30	use	use	NOUN
easat-2560	286	31	and	and	CCONJ
easat-2560	286	32	clarity	clarity	NOUN
easat-2560	286	33	.	.	PUNCT
easat-2560	287	1	digital	digital	PROPN
easat-2560	287	2	msmes	msmes	PROPN
easat-2560	287	3	found	find	VERB
easat-2560	287	4	digital	digital	ADJ
easat-2560	287	5	platforms	platform	NOUN
easat-2560	287	6	helpful	helpful	ADJ
easat-2560	287	7	,	,	PUNCT
easat-2560	287	8	but	but	CCONJ
easat-2560	287	9	many	many	ADJ
easat-2560	287	10	struggled	struggle	VERB
easat-2560	287	11	with	with	ADP
easat-2560	287	12	their	their	PRON
easat-2560	287	13	complexity	complexity	NOUN
easat-2560	287	14	.	.	PUNCT
easat-2560	288	1	while	while	SCONJ
easat-2560	288	2	tax	tax	NOUN
easat-2560	288	3	sanctions	sanction	NOUN
easat-2560	288	4	act	act	VERB
easat-2560	288	5	as	as	ADP
easat-2560	288	6	a	a	DET
easat-2560	288	7	deterrent	deterrent	NOUN
easat-2560	288	8	,	,	PUNCT
easat-2560	288	9	they	they	PRON
easat-2560	288	10	must	must	AUX
easat-2560	288	11	be	be	AUX
easat-2560	288	12	paired	pair	VERB
easat-2560	288	13	with	with	ADP
easat-2560	288	14	accessible	accessible	ADJ
easat-2560	288	15	digital	digital	ADJ
easat-2560	288	16	tax	tax	NOUN
easat-2560	288	17	systems	system	NOUN
easat-2560	288	18	to	to	PART
easat-2560	288	19	maximize	maximize	VERB
easat-2560	288	20	compliance	compliance	NOUN
easat-2560	288	21	.	.	PUNCT
easat-2560	289	1	this	this	DET
easat-2560	289	2	finding	finding	NOUN
easat-2560	289	3	is	be	AUX
easat-2560	289	4	consistent	consistent	ADJ
easat-2560	289	5	with	with	ADP
easat-2560	289	6	the	the	DET
easat-2560	289	7	technology	technology	NOUN
easat-2560	289	8	acceptance	acceptance	NOUN
easat-2560	289	9	model	model	NOUN
easat-2560	289	10	(	(	PUNCT
easat-2560	289	11	tam	tam	PROPN
easat-2560	289	12	)	)	PUNCT
easat-2560	290	1	[	[	X
easat-2560	290	2	8	8	NUM
easat-2560	290	3	]	]	PUNCT
easat-2560	290	4	,	,	PUNCT
easat-2560	290	5	which	which	PRON
easat-2560	290	6	shows	show	VERB
easat-2560	290	7	that	that	SCONJ
easat-2560	290	8	perceived	perceive	VERB
easat-2560	290	9	ease	ease	NOUN
easat-2560	290	10	of	of	ADP
easat-2560	290	11	use	use	NOUN
easat-2560	290	12	is	be	AUX
easat-2560	290	13	crucial	crucial	ADJ
easat-2560	290	14	for	for	ADP
easat-2560	290	15	technology	technology	NOUN
easat-2560	290	16	adoption	adoption	NOUN
easat-2560	290	17	.	.	PUNCT
easat-2560	291	1	e.	e.	PROPN
easat-2560	291	2	are	be	AUX
easat-2560	291	3	there	there	PRON
easat-2560	291	4	significant	significant	ADJ
easat-2560	291	5	differences	difference	NOUN
easat-2560	291	6	in	in	ADP
easat-2560	291	7	the	the	DET
easat-2560	291	8	impact	impact	NOUN
easat-2560	291	9	of	of	ADP
easat-2560	291	10	these	these	DET
easat-2560	291	11	factors	factor	NOUN
easat-2560	291	12	based	base	VERB
easat-2560	291	13	on	on	ADP
easat-2560	291	14	business	business	NOUN
easat-2560	291	15	characteristics	characteristic	NOUN
easat-2560	291	16	such	such	ADJ
easat-2560	291	17	as	as	ADP
easat-2560	291	18	size	size	NOUN
easat-2560	291	19	,	,	PUNCT
easat-2560	291	20	industry	industry	NOUN
easat-2560	291	21	type	type	NOUN
easat-2560	291	22	,	,	PUNCT
easat-2560	291	23	or	or	CCONJ
easat-2560	291	24	reliance	reliance	NOUN
easat-2560	291	25	on	on	ADP
easat-2560	291	26	digital	digital	ADJ
easat-2560	291	27	platforms	platform	NOUN
easat-2560	291	28	?	?	PUNCT
easat-2560	292	1	f.	f.	PROPN
easat-2560	293	1	the	the	DET
easat-2560	293	2	study	study	NOUN
easat-2560	293	3	found	find	VERB
easat-2560	293	4	that	that	SCONJ
easat-2560	293	5	smaller	small	ADJ
easat-2560	293	6	msmes	msme	NOUN
easat-2560	293	7	and	and	CCONJ
easat-2560	293	8	content	content	NOUN
easat-2560	293	9	creators	creator	NOUN
easat-2560	293	10	often	often	ADV
easat-2560	293	11	feel	feel	VERB
easat-2560	293	12	that	that	SCONJ
easat-2560	293	13	tax	tax	NOUN
easat-2560	293	14	policies	policy	NOUN
easat-2560	293	15	are	be	AUX
easat-2560	293	16	not	not	PART
easat-2560	293	17	tailored	tailor	VERB
easat-2560	293	18	to	to	ADP
easat-2560	293	19	their	their	PRON
easat-2560	293	20	specific	specific	ADJ
easat-2560	293	21	needs	need	NOUN
easat-2560	293	22	,	,	PUNCT
easat-2560	293	23	particularly	particularly	ADV
easat-2560	293	24	when	when	SCONJ
easat-2560	293	25	compared	compare	VERB
easat-2560	293	26	to	to	ADP
easat-2560	293	27	larger	large	ADJ
easat-2560	293	28	,	,	PUNCT
easat-2560	293	29	more	more	ADV
easat-2560	293	30	traditional	traditional	ADJ
easat-2560	293	31	businesses	business	NOUN
easat-2560	293	32	.	.	PUNCT
easat-2560	294	1	this	this	DET
easat-2560	294	2	perceived	perceive	VERB
easat-2560	294	3	inequality	inequality	NOUN
easat-2560	294	4	in	in	ADP
easat-2560	294	5	policy	policy	NOUN
easat-2560	294	6	application	application	NOUN
easat-2560	294	7	affects	affect	VERB
easat-2560	294	8	their	their	PRON
easat-2560	294	9	willingness	willingness	NOUN
easat-2560	294	10	to	to	PART
easat-2560	294	11	comply	comply	VERB
easat-2560	294	12	.	.	PUNCT
easat-2560	295	1	additionally	additionally	ADV
easat-2560	295	2	,	,	PUNCT
easat-2560	295	3	msmes	msme	NOUN
easat-2560	295	4	that	that	PRON
easat-2560	295	5	rely	rely	VERB
easat-2560	295	6	heavily	heavily	ADV
easat-2560	295	7	on	on	ADP
easat-2560	295	8	digital	digital	ADJ
easat-2560	295	9	platforms	platform	NOUN
easat-2560	295	10	face	face	VERB
easat-2560	295	11	more	more	ADJ
easat-2560	295	12	complex	complex	ADJ
easat-2560	295	13	tax	tax	NOUN
easat-2560	295	14	obligations	obligation	NOUN
easat-2560	295	15	due	due	ADP
easat-2560	295	16	to	to	ADP
easat-2560	295	17	the	the	DET
easat-2560	295	18	fragmented	fragmented	ADJ
easat-2560	295	19	nature	nature	NOUN
easat-2560	295	20	of	of	ADP
easat-2560	295	21	their	their	PRON
easat-2560	295	22	income	income	NOUN
easat-2560	295	23	streams	stream	NOUN
easat-2560	295	24	,	,	PUNCT
easat-2560	295	25	further	far	ADV
easat-2560	295	26	complicating	complicate	VERB
easat-2560	295	27	compliance	compliance	NOUN
easat-2560	295	28	.	.	PUNCT
easat-2560	296	1	these	these	DET
easat-2560	296	2	findings	finding	NOUN
easat-2560	296	3	suggest	suggest	VERB
easat-2560	296	4	that	that	SCONJ
easat-2560	296	5	tax	tax	NOUN
easat-2560	296	6	policies	policy	NOUN
easat-2560	296	7	must	must	AUX
easat-2560	296	8	be	be	AUX
easat-2560	296	9	adapted	adapt	VERB
easat-2560	296	10	to	to	ADP
easat-2560	296	11	the	the	DET
easat-2560	296	12	unique	unique	ADJ
easat-2560	296	13	characteristics	characteristic	NOUN
easat-2560	296	14	of	of	ADP
easat-2560	296	15	digital	digital	ADJ
easat-2560	296	16	businesses	business	NOUN
easat-2560	296	17	.	.	PUNCT
easat-2560	297	1	g.	g.	PROPN
easat-2560	297	2	how	how	SCONJ
easat-2560	297	3	can	can	AUX
easat-2560	297	4	the	the	DET
easat-2560	297	5	combination	combination	NOUN
easat-2560	297	6	of	of	ADP
easat-2560	297	7	tax	tax	NOUN
easat-2560	297	8	sanctions	sanction	NOUN
easat-2560	297	9	,	,	PUNCT
easat-2560	297	10	administrative	administrative	ADJ
easat-2560	297	11	modernization	modernization	NOUN
easat-2560	297	12	,	,	PUNCT
easat-2560	297	13	and	and	CCONJ
easat-2560	297	14	tax	tax	NOUN
easat-2560	297	15	policy	policy	NOUN
easat-2560	297	16	reform	reform	NOUN
easat-2560	297	17	be	be	AUX
easat-2560	297	18	optimized	optimize	VERB
easat-2560	297	19	to	to	PART
easat-2560	297	20	improve	improve	VERB
easat-2560	297	21	compliance	compliance	NOUN
easat-2560	297	22	among	among	ADP
easat-2560	297	23	digital	digital	ADJ
easat-2560	297	24	msmes	msme	NOUN
easat-2560	297	25	?	?	PUNCT
easat-2560	298	1	2828	2828	NUM
easat-2560	298	2	edelweiss	edelweiss	PROPN
easat-2560	298	3	applied	apply	VERB
easat-2560	298	4	science	science	NOUN
easat-2560	298	5	and	and	CCONJ
easat-2560	298	6	technology	technology	NOUN
easat-2560	298	7	issn	issn	PROPN
easat-2560	298	8	:	:	PUNCT
easat-2560	298	9	2576	2576	NUM
easat-2560	298	10	-	-	SYM
easat-2560	298	11	8484	8484	NUM
easat-2560	298	12	vol	vol	NOUN
easat-2560	298	13	.	.	PROPN
easat-2560	298	14	8	8	NUM
easat-2560	298	15	,	,	PUNCT
easat-2560	298	16	no	no	INTJ
easat-2560	298	17	.	.	NOUN
easat-2560	298	18	6	6	NUM
easat-2560	298	19	:	:	SYM
easat-2560	298	20	2817	2817	NUM
easat-2560	298	21	-	-	SYM
easat-2560	298	22	2835	2835	NUM
easat-2560	298	23	,	,	PUNCT
easat-2560	298	24	2024	2024	NUM
easat-2560	298	25	doi	doi	NOUN
easat-2560	298	26	:	:	PUNCT
easat-2560	298	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	298	28	©	©	PROPN
easat-2560	298	29	2024	2024	NUM
easat-2560	298	30	by	by	ADP
easat-2560	298	31	the	the	DET
easat-2560	298	32	authors	author	NOUN
easat-2560	298	33	;	;	PUNCT
easat-2560	298	34	licensee	licensee	PROPN
easat-2560	298	35	learning	learning	NOUN
easat-2560	298	36	gate	gate	VERB
easat-2560	298	37	the	the	DET
easat-2560	298	38	findings	finding	NOUN
easat-2560	298	39	indicate	indicate	VERB
easat-2560	298	40	that	that	SCONJ
easat-2560	298	41	a	a	DET
easat-2560	298	42	combination	combination	NOUN
easat-2560	298	43	of	of	ADP
easat-2560	298	44	tax	tax	NOUN
easat-2560	298	45	sanctions	sanction	NOUN
easat-2560	298	46	,	,	PUNCT
easat-2560	298	47	user	user	NOUN
easat-2560	298	48	-	-	PUNCT
easat-2560	298	49	friendly	friendly	ADJ
easat-2560	298	50	digital	digital	ADJ
easat-2560	298	51	tax	tax	NOUN
easat-2560	298	52	systems	system	NOUN
easat-2560	298	53	,	,	PUNCT
easat-2560	298	54	and	and	CCONJ
easat-2560	298	55	tailored	tailor	VERB
easat-2560	298	56	policy	policy	NOUN
easat-2560	298	57	reforms	reform	NOUN
easat-2560	298	58	is	be	AUX
easat-2560	298	59	necessary	necessary	ADJ
easat-2560	298	60	to	to	PART
easat-2560	298	61	improve	improve	VERB
easat-2560	298	62	compliance	compliance	NOUN
easat-2560	298	63	among	among	ADP
easat-2560	298	64	digital	digital	ADJ
easat-2560	298	65	msmes	msme	NOUN
easat-2560	298	66	.	.	PUNCT
easat-2560	299	1	the	the	DET
easat-2560	299	2	perceived	perceive	VERB
easat-2560	299	3	complexity	complexity	NOUN
easat-2560	299	4	of	of	ADP
easat-2560	299	5	digital	digital	ADJ
easat-2560	299	6	tax	tax	NOUN
easat-2560	299	7	systems	system	NOUN
easat-2560	299	8	,	,	PUNCT
easat-2560	299	9	coupled	couple	VERB
easat-2560	299	10	with	with	ADP
easat-2560	299	11	the	the	DET
easat-2560	299	12	lack	lack	NOUN
easat-2560	299	13	of	of	ADP
easat-2560	299	14	targeted	target	VERB
easat-2560	299	15	reforms	reform	NOUN
easat-2560	299	16	for	for	ADP
easat-2560	299	17	digital	digital	ADJ
easat-2560	299	18	businesses	business	NOUN
easat-2560	299	19	,	,	PUNCT
easat-2560	299	20	currently	currently	ADV
easat-2560	299	21	limits	limit	VERB
easat-2560	299	22	the	the	DET
easat-2560	299	23	effectiveness	effectiveness	NOUN
easat-2560	299	24	of	of	ADP
easat-2560	299	25	modernization	modernization	NOUN
easat-2560	299	26	efforts	effort	NOUN
easat-2560	299	27	.	.	PUNCT
easat-2560	300	1	this	this	DET
easat-2560	300	2	highlights	highlight	NOUN
easat-2560	300	3	the	the	DET
easat-2560	300	4	need	need	NOUN
easat-2560	300	5	for	for	ADP
easat-2560	300	6	more	more	ADV
easat-2560	300	7	flexible	flexible	ADJ
easat-2560	300	8	and	and	CCONJ
easat-2560	300	9	adaptive	adaptive	ADJ
easat-2560	300	10	tax	tax	NOUN
easat-2560	300	11	policies	policy	NOUN
easat-2560	300	12	that	that	PRON
easat-2560	300	13	reflect	reflect	VERB
easat-2560	300	14	the	the	DET
easat-2560	300	15	realities	reality	NOUN
easat-2560	300	16	of	of	ADP
easat-2560	300	17	the	the	DET
easat-2560	300	18	digital	digital	ADJ
easat-2560	300	19	economy	economy	NOUN
easat-2560	300	20	.	.	PUNCT
easat-2560	301	1	spesific	spesific	ADJ
easat-2560	301	2	recommendations	recommendation	NOUN
easat-2560	301	3	for	for	ADP
easat-2560	301	4	policymakers	policymaker	NOUN
easat-2560	301	5	and	and	CCONJ
easat-2560	301	6	practioners	practioner	NOUN
easat-2560	301	7	based	base	VERB
easat-2560	301	8	on	on	ADP
easat-2560	301	9	these	these	DET
easat-2560	301	10	findings	finding	NOUN
easat-2560	301	11	,	,	PUNCT
easat-2560	301	12	the	the	DET
easat-2560	301	13	following	follow	VERB
easat-2560	301	14	specific	specific	ADJ
easat-2560	301	15	recommendations	recommendation	NOUN
easat-2560	301	16	are	be	AUX
easat-2560	301	17	made	make	VERB
easat-2560	301	18	for	for	ADP
easat-2560	301	19	policymakers	policymaker	NOUN
easat-2560	301	20	and	and	CCONJ
easat-2560	301	21	tax	tax	NOUN
easat-2560	301	22	authorities	authority	NOUN
easat-2560	301	23	:	:	PUNCT
easat-2560	302	1	5.2	5.2	NUM
easat-2560	302	2	.	.	PUNCT
easat-2560	303	1	balance	balance	NOUN
easat-2560	303	2	enforcement	enforcement	NOUN
easat-2560	303	3	with	with	ADP
easat-2560	303	4	education	education	NOUN
easat-2560	303	5	while	while	SCONJ
easat-2560	303	6	sanctions	sanction	NOUN
easat-2560	303	7	are	be	AUX
easat-2560	303	8	necessary	necessary	ADJ
easat-2560	303	9	to	to	PART
easat-2560	303	10	ensure	ensure	VERB
easat-2560	303	11	compliance	compliance	NOUN
easat-2560	303	12	,	,	PUNCT
easat-2560	303	13	they	they	PRON
easat-2560	303	14	should	should	AUX
easat-2560	303	15	be	be	AUX
easat-2560	303	16	coupled	couple	VERB
easat-2560	303	17	with	with	ADP
easat-2560	303	18	educational	educational	ADJ
easat-2560	303	19	initiatives	initiative	NOUN
easat-2560	303	20	that	that	PRON
easat-2560	303	21	guide	guide	VERB
easat-2560	303	22	digital	digital	ADJ
easat-2560	303	23	content	content	NOUN
easat-2560	303	24	creators	creator	NOUN
easat-2560	303	25	and	and	CCONJ
easat-2560	303	26	msmes	msme	NOUN
easat-2560	303	27	in	in	ADP
easat-2560	303	28	understanding	understand	VERB
easat-2560	303	29	their	their	PRON
easat-2560	303	30	tax	tax	NOUN
easat-2560	303	31	obligations	obligation	NOUN
easat-2560	303	32	.	.	PUNCT
easat-2560	304	1	tax	tax	NOUN
easat-2560	304	2	authorities	authority	NOUN
easat-2560	304	3	could	could	AUX
easat-2560	304	4	develop	develop	VERB
easat-2560	304	5	online	online	ADJ
easat-2560	304	6	tutorials	tutorial	NOUN
easat-2560	304	7	,	,	PUNCT
easat-2560	304	8	interactive	interactive	ADJ
easat-2560	304	9	guides	guide	NOUN
easat-2560	304	10	,	,	PUNCT
easat-2560	304	11	and	and	CCONJ
easat-2560	304	12	workshops	workshop	NOUN
easat-2560	304	13	tailored	tailor	VERB
easat-2560	304	14	to	to	ADP
easat-2560	304	15	the	the	DET
easat-2560	304	16	specific	specific	ADJ
easat-2560	304	17	needs	need	NOUN
easat-2560	304	18	of	of	ADP
easat-2560	304	19	digital	digital	ADJ
easat-2560	304	20	businesses	business	NOUN
easat-2560	304	21	.	.	PUNCT
easat-2560	305	1	5.3	5.3	NUM
easat-2560	305	2	.	.	PUNCT
easat-2560	305	3	simplify	simplify	VERB
easat-2560	305	4	digital	digital	ADJ
easat-2560	305	5	tax	tax	NOUN
easat-2560	305	6	platforms	platform	NOUN
easat-2560	305	7	the	the	DET
easat-2560	305	8	user	user	NOUN
easat-2560	305	9	-	-	PUNCT
easat-2560	305	10	friendliness	friendliness	NOUN
easat-2560	305	11	of	of	ADP
easat-2560	305	12	digital	digital	ADJ
easat-2560	305	13	tax	tax	NOUN
easat-2560	305	14	systems	system	NOUN
easat-2560	305	15	should	should	AUX
easat-2560	305	16	be	be	AUX
easat-2560	305	17	prioritized	prioritize	VERB
easat-2560	305	18	.	.	PUNCT
easat-2560	306	1	governments	government	NOUN
easat-2560	306	2	should	should	AUX
easat-2560	306	3	consider	consider	VERB
easat-2560	306	4	user	user	NOUN
easat-2560	306	5	-	-	PUNCT
easat-2560	306	6	centered	center	VERB
easat-2560	306	7	design	design	NOUN
easat-2560	306	8	principles	principle	NOUN
easat-2560	306	9	when	when	SCONJ
easat-2560	306	10	developing	develop	VERB
easat-2560	306	11	these	these	DET
easat-2560	306	12	platforms	platform	NOUN
easat-2560	306	13	,	,	PUNCT
easat-2560	306	14	ensuring	ensure	VERB
easat-2560	306	15	they	they	PRON
easat-2560	306	16	are	be	AUX
easat-2560	306	17	intuitive	intuitive	ADJ
easat-2560	306	18	and	and	CCONJ
easat-2560	306	19	accessible	accessible	ADJ
easat-2560	306	20	.	.	PUNCT
easat-2560	307	1	regular	regular	ADJ
easat-2560	307	2	feedback	feedback	NOUN
easat-2560	307	3	from	from	ADP
easat-2560	307	4	users	user	NOUN
easat-2560	307	5	,	,	PUNCT
easat-2560	307	6	particularly	particularly	ADV
easat-2560	307	7	smaller	small	ADJ
easat-2560	307	8	msmes	msme	NOUN
easat-2560	307	9	,	,	PUNCT
easat-2560	307	10	should	should	AUX
easat-2560	307	11	be	be	AUX
easat-2560	307	12	incorporated	incorporate	VERB
easat-2560	307	13	into	into	ADP
easat-2560	307	14	system	system	NOUN
easat-2560	307	15	updates	update	NOUN
easat-2560	307	16	to	to	PART
easat-2560	307	17	make	make	VERB
easat-2560	307	18	the	the	DET
easat-2560	307	19	process	process	NOUN
easat-2560	307	20	easier	easy	ADJ
easat-2560	307	21	and	and	CCONJ
easat-2560	307	22	more	more	ADV
easat-2560	307	23	transparent	transparent	ADJ
easat-2560	307	24	.	.	PUNCT
easat-2560	308	1	5.4	5.4	NUM
easat-2560	308	2	.	.	NUM
easat-2560	308	3	tailored	tailor	VERB
easat-2560	308	4	tax	tax	NOUN
easat-2560	308	5	policies	policy	NOUN
easat-2560	308	6	for	for	ADP
easat-2560	308	7	digital	digital	ADJ
easat-2560	308	8	msmes	msme	NOUN
easat-2560	308	9	policymakers	policymaker	NOUN
easat-2560	308	10	should	should	AUX
easat-2560	308	11	design	design	VERB
easat-2560	308	12	tax	tax	NOUN
easat-2560	308	13	policies	policy	NOUN
easat-2560	308	14	that	that	PRON
easat-2560	308	15	reflect	reflect	VERB
easat-2560	308	16	digital	digital	ADJ
easat-2560	308	17	content	content	NOUN
easat-2560	308	18	creators	creator	NOUN
easat-2560	308	19	'	'	PART
easat-2560	308	20	and	and	CCONJ
easat-2560	308	21	msmes	msme	NOUN
easat-2560	308	22	'	'	PART
easat-2560	308	23	fragmented	fragmented	ADJ
easat-2560	308	24	income	income	NOUN
easat-2560	308	25	structures	structure	NOUN
easat-2560	308	26	.	.	PUNCT
easat-2560	309	1	this	this	PRON
easat-2560	309	2	could	could	AUX
easat-2560	309	3	include	include	VERB
easat-2560	309	4	flexible	flexible	ADJ
easat-2560	309	5	reporting	reporting	NOUN
easat-2560	309	6	mechanisms	mechanism	NOUN
easat-2560	309	7	,	,	PUNCT
easat-2560	309	8	such	such	ADJ
easat-2560	309	9	as	as	ADP
easat-2560	309	10	simplified	simplified	ADJ
easat-2560	309	11	filing	filing	NOUN
easat-2560	309	12	processes	process	NOUN
easat-2560	309	13	for	for	ADP
easat-2560	309	14	multi	multi	ADJ
easat-2560	309	15	-	-	ADJ
easat-2560	309	16	platform	platform	ADJ
easat-2560	309	17	income	income	NOUN
easat-2560	309	18	or	or	CCONJ
easat-2560	309	19	differentiated	differentiated	ADJ
easat-2560	309	20	tax	tax	NOUN
easat-2560	309	21	brackets	bracket	NOUN
easat-2560	309	22	for	for	ADP
easat-2560	309	23	smaller	small	ADJ
easat-2560	309	24	digital	digital	ADJ
easat-2560	309	25	businesses	business	NOUN
easat-2560	309	26	.	.	PUNCT
easat-2560	310	1	additionally	additionally	ADV
easat-2560	310	2	,	,	PUNCT
easat-2560	310	3	creating	create	VERB
easat-2560	310	4	specialized	specialized	ADJ
easat-2560	310	5	tax	tax	NOUN
easat-2560	310	6	brackets	bracket	NOUN
easat-2560	310	7	for	for	ADP
easat-2560	310	8	digital	digital	ADJ
easat-2560	310	9	msmes	msme	NOUN
easat-2560	310	10	would	would	AUX
easat-2560	310	11	address	address	VERB
easat-2560	310	12	the	the	DET
easat-2560	310	13	perception	perception	NOUN
easat-2560	310	14	of	of	ADP
easat-2560	310	15	unfair	unfair	ADJ
easat-2560	310	16	treatment	treatment	NOUN
easat-2560	310	17	compared	compare	VERB
easat-2560	310	18	to	to	ADP
easat-2560	310	19	more	more	ADV
easat-2560	310	20	giant	giant	ADJ
easat-2560	310	21	corporations	corporation	NOUN
easat-2560	310	22	.	.	PUNCT
easat-2560	311	1	increase	increase	VERB
easat-2560	311	2	accessibility	accessibility	NOUN
easat-2560	311	3	to	to	PART
easat-2560	311	4	tax	tax	NOUN
easat-2560	311	5	assistance	assistance	NOUN
easat-2560	311	6	services	service	NOUN
easat-2560	311	7	:	:	PUNCT
easat-2560	311	8	tax	tax	NOUN
easat-2560	311	9	authorities	authority	NOUN
easat-2560	311	10	should	should	AUX
easat-2560	311	11	offer	offer	VERB
easat-2560	311	12	accessible	accessible	ADJ
easat-2560	311	13	support	support	NOUN
easat-2560	311	14	services	service	NOUN
easat-2560	311	15	to	to	PART
easat-2560	311	16	help	help	VERB
easat-2560	311	17	digital	digital	ADJ
easat-2560	311	18	msmes	msme	NOUN
easat-2560	311	19	navigate	navigate	VERB
easat-2560	311	20	the	the	DET
easat-2560	311	21	complexities	complexity	NOUN
easat-2560	311	22	of	of	ADP
easat-2560	311	23	the	the	DET
easat-2560	311	24	tax	tax	NOUN
easat-2560	311	25	system	system	NOUN
easat-2560	311	26	.	.	PUNCT
easat-2560	312	1	this	this	PRON
easat-2560	312	2	could	could	AUX
easat-2560	312	3	include	include	VERB
easat-2560	312	4	dedicated	dedicated	ADJ
easat-2560	312	5	helplines	helpline	NOUN
easat-2560	312	6	,	,	PUNCT
easat-2560	312	7	online	online	ADJ
easat-2560	312	8	chat	chat	NOUN
easat-2560	312	9	support	support	NOUN
easat-2560	312	10	,	,	PUNCT
easat-2560	312	11	and	and	CCONJ
easat-2560	312	12	virtual	virtual	ADJ
easat-2560	312	13	consultations	consultation	NOUN
easat-2560	312	14	that	that	PRON
easat-2560	312	15	cater	cater	VERB
easat-2560	312	16	to	to	ADP
easat-2560	312	17	digital	digital	ADJ
easat-2560	312	18	business	business	NOUN
easat-2560	312	19	owners	owner	NOUN
easat-2560	312	20	.	.	PUNCT
easat-2560	313	1	5.5	5.5	NUM
easat-2560	313	2	.	.	PUNCT
easat-2560	313	3	strengthened	strengthen	VERB
easat-2560	313	4	contributions	contribution	NOUN
easat-2560	313	5	to	to	ADP
easat-2560	313	6	the	the	DET
easat-2560	313	7	field	field	NOUN
easat-2560	313	8	this	this	DET
easat-2560	313	9	study	study	NOUN
easat-2560	313	10	contributes	contribute	VERB
easat-2560	313	11	significantly	significantly	ADV
easat-2560	313	12	to	to	ADP
easat-2560	313	13	the	the	DET
easat-2560	313	14	existing	exist	VERB
easat-2560	313	15	body	body	NOUN
easat-2560	313	16	of	of	ADP
easat-2560	313	17	literature	literature	NOUN
easat-2560	313	18	on	on	ADP
easat-2560	313	19	tax	tax	NOUN
easat-2560	313	20	compliance	compliance	NOUN
easat-2560	313	21	in	in	ADP
easat-2560	313	22	several	several	ADJ
easat-2560	313	23	ways	way	NOUN
easat-2560	313	24	:	:	PUNCT
easat-2560	313	25	a.	a.	NOUN
easat-2560	313	26	this	this	DET
easat-2560	313	27	study	study	NOUN
easat-2560	313	28	contributes	contribute	VERB
easat-2560	313	29	significantly	significantly	ADV
easat-2560	313	30	to	to	ADP
easat-2560	313	31	the	the	DET
easat-2560	313	32	existing	exist	VERB
easat-2560	313	33	body	body	NOUN
easat-2560	313	34	of	of	ADP
easat-2560	313	35	literature	literature	NOUN
easat-2560	313	36	on	on	ADP
easat-2560	313	37	tax	tax	NOUN
easat-2560	313	38	compliance	compliance	NOUN
easat-2560	313	39	in	in	ADP
easat-2560	313	40	several	several	ADJ
easat-2560	313	41	ways	way	NOUN
easat-2560	313	42	b.	b.	X
easat-2560	313	43	while	while	SCONJ
easat-2560	313	44	much	much	ADJ
easat-2560	313	45	of	of	ADP
easat-2560	313	46	the	the	DET
easat-2560	313	47	existing	exist	VERB
easat-2560	313	48	tax	tax	NOUN
easat-2560	313	49	compliance	compliance	NOUN
easat-2560	313	50	literature	literature	NOUN
easat-2560	313	51	focuses	focus	VERB
easat-2560	313	52	on	on	ADP
easat-2560	313	53	traditional	traditional	ADJ
easat-2560	313	54	businesses	business	NOUN
easat-2560	313	55	,	,	PUNCT
easat-2560	313	56	this	this	DET
easat-2560	313	57	study	study	NOUN
easat-2560	313	58	provides	provide	VERB
easat-2560	313	59	a	a	DET
easat-2560	313	60	fresh	fresh	ADJ
easat-2560	313	61	perspective	perspective	NOUN
easat-2560	313	62	by	by	ADP
easat-2560	313	63	focusing	focus	VERB
easat-2560	313	64	on	on	ADP
easat-2560	313	65	digital	digital	ADJ
easat-2560	313	66	msmes	msme	NOUN
easat-2560	313	67	and	and	CCONJ
easat-2560	313	68	content	content	NOUN
easat-2560	313	69	creators	creator	NOUN
easat-2560	313	70	,	,	PUNCT
easat-2560	313	71	a	a	DET
easat-2560	313	72	rapidly	rapidly	ADV
easat-2560	313	73	growing	grow	VERB
easat-2560	313	74	but	but	CCONJ
easat-2560	313	75	underexplored	underexplored	ADJ
easat-2560	313	76	sector	sector	NOUN
easat-2560	313	77	.	.	PUNCT
easat-2560	314	1	the	the	DET
easat-2560	314	2	findings	finding	NOUN
easat-2560	314	3	highlight	highlight	VERB
easat-2560	314	4	the	the	DET
easat-2560	314	5	unique	unique	ADJ
easat-2560	314	6	challenges	challenge	NOUN
easat-2560	314	7	faced	face	VERB
easat-2560	314	8	by	by	ADP
easat-2560	314	9	these	these	DET
easat-2560	314	10	businesses	business	NOUN
easat-2560	314	11	and	and	CCONJ
easat-2560	314	12	suggest	suggest	VERB
easat-2560	314	13	targeted	target	VERB
easat-2560	314	14	strategies	strategy	NOUN
easat-2560	314	15	for	for	ADP
easat-2560	314	16	improving	improve	VERB
easat-2560	314	17	compliance	compliance	NOUN
easat-2560	314	18	.	.	PUNCT
easat-2560	315	1	5.6	5.6	NUM
easat-2560	315	2	.	.	PUNCT
easat-2560	315	3	integration	integration	NOUN
easat-2560	315	4	of	of	ADP
easat-2560	315	5	multiple	multiple	ADJ
easat-2560	315	6	theoretical	theoretical	ADJ
easat-2560	315	7	frameworks	framework	NOUN
easat-2560	315	8	by	by	ADP
easat-2560	315	9	applying	apply	VERB
easat-2560	315	10	the	the	DET
easat-2560	315	11	compliance	compliance	NOUN
easat-2560	315	12	theory	theory	NOUN
easat-2560	315	13	,	,	PUNCT
easat-2560	315	14	technology	technology	NOUN
easat-2560	315	15	acceptance	acceptance	NOUN
easat-2560	315	16	model	model	NOUN
easat-2560	315	17	(	(	PUNCT
easat-2560	315	18	tam	tam	PROPN
easat-2560	315	19	)	)	PUNCT
easat-2560	315	20	,	,	PUNCT
easat-2560	315	21	and	and	CCONJ
easat-2560	315	22	theory	theory	NOUN
easat-2560	315	23	of	of	ADP
easat-2560	315	24	planned	plan	VERB
easat-2560	315	25	behavior	behavior	NOUN
easat-2560	315	26	(	(	PUNCT
easat-2560	315	27	tpb	tpb	NOUN
easat-2560	315	28	)	)	PUNCT
easat-2560	315	29	,	,	PUNCT
easat-2560	315	30	this	this	DET
easat-2560	315	31	study	study	NOUN
easat-2560	315	32	takes	take	VERB
easat-2560	315	33	a	a	DET
easat-2560	315	34	multi	multi	ADJ
easat-2560	315	35	-	-	ADJ
easat-2560	315	36	dimensional	dimensional	ADJ
easat-2560	315	37	approach	approach	NOUN
easat-2560	315	38	to	to	ADP
easat-2560	315	39	understanding	understand	VERB
easat-2560	315	40	tax	tax	NOUN
easat-2560	315	41	compliance	compliance	NOUN
easat-2560	315	42	.	.	PUNCT
easat-2560	316	1	this	this	DET
easat-2560	316	2	integration	integration	NOUN
easat-2560	316	3	allows	allow	VERB
easat-2560	316	4	for	for	ADP
easat-2560	316	5	a	a	DET
easat-2560	316	6	more	more	ADV
easat-2560	316	7	comprehensive	comprehensive	ADJ
easat-2560	316	8	analysis	analysis	NOUN
easat-2560	316	9	of	of	ADP
easat-2560	316	10	how	how	SCONJ
easat-2560	316	11	economic	economic	ADJ
easat-2560	316	12	,	,	PUNCT
easat-2560	316	13	technological	technological	ADJ
easat-2560	316	14	,	,	PUNCT
easat-2560	316	15	and	and	CCONJ
easat-2560	316	16	psychological	psychological	ADJ
easat-2560	316	17	factors	factor	NOUN
easat-2560	316	18	influence	influence	VERB
easat-2560	316	19	compliance	compliance	NOUN
easat-2560	316	20	behavior	behavior	NOUN
easat-2560	316	21	.	.	PUNCT
easat-2560	317	1	using	use	VERB
easat-2560	317	2	these	these	DET
easat-2560	317	3	frameworks	framework	NOUN
easat-2560	317	4	in	in	ADP
easat-2560	317	5	tandem	tandem	NOUN
easat-2560	317	6	contributes	contribute	VERB
easat-2560	317	7	to	to	ADP
easat-2560	317	8	a	a	DET
easat-2560	317	9	deeper	deep	ADJ
easat-2560	317	10	understanding	understanding	NOUN
easat-2560	317	11	of	of	ADP
easat-2560	317	12	compliance	compliance	NOUN
easat-2560	317	13	in	in	ADP
easat-2560	317	14	the	the	DET
easat-2560	317	15	context	context	NOUN
easat-2560	317	16	of	of	ADP
easat-2560	317	17	modern	modern	ADJ
easat-2560	317	18	digital	digital	ADJ
easat-2560	317	19	economies	economy	NOUN
easat-2560	317	20	.	.	PUNCT
easat-2560	318	1	2829	2829	NUM
easat-2560	318	2	edelweiss	edelweiss	PROPN
easat-2560	318	3	applied	apply	VERB
easat-2560	318	4	science	science	NOUN
easat-2560	318	5	and	and	CCONJ
easat-2560	318	6	technology	technology	NOUN
easat-2560	318	7	issn	issn	PROPN
easat-2560	318	8	:	:	PUNCT
easat-2560	318	9	2576	2576	NUM
easat-2560	318	10	-	-	SYM
easat-2560	318	11	8484	8484	NUM
easat-2560	318	12	vol	vol	NOUN
easat-2560	318	13	.	.	PROPN
easat-2560	318	14	8	8	NUM
easat-2560	318	15	,	,	PUNCT
easat-2560	318	16	no	no	INTJ
easat-2560	318	17	.	.	NOUN
easat-2560	318	18	6	6	NUM
easat-2560	318	19	:	:	SYM
easat-2560	318	20	2817	2817	NUM
easat-2560	318	21	-	-	SYM
easat-2560	318	22	2835	2835	NUM
easat-2560	318	23	,	,	PUNCT
easat-2560	318	24	2024	2024	NUM
easat-2560	318	25	doi	doi	NOUN
easat-2560	318	26	:	:	PUNCT
easat-2560	318	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	318	28	©	©	PROPN
easat-2560	318	29	2024	2024	NUM
easat-2560	318	30	by	by	ADP
easat-2560	318	31	the	the	DET
easat-2560	318	32	authors	author	NOUN
easat-2560	318	33	;	;	PUNCT
easat-2560	318	34	licensee	licensee	PROPN
easat-2560	318	35	learning	learning	NOUN
easat-2560	318	36	gate	gate	NOUN
easat-2560	318	37	5.7	5.7	NUM
easat-2560	318	38	.	.	PUNCT
easat-2560	319	1	practical	practical	ADJ
easat-2560	319	2	implications	implication	NOUN
easat-2560	319	3	for	for	ADP
easat-2560	319	4	policymakers	policymaker	NOUN
easat-2560	319	5	the	the	DET
easat-2560	319	6	study	study	NOUN
easat-2560	319	7	provides	provide	VERB
easat-2560	319	8	actionable	actionable	ADJ
easat-2560	319	9	recommendations	recommendation	NOUN
easat-2560	319	10	for	for	ADP
easat-2560	319	11	tax	tax	NOUN
easat-2560	319	12	authorities	authority	NOUN
easat-2560	319	13	seeking	seek	VERB
easat-2560	319	14	to	to	PART
easat-2560	319	15	enhance	enhance	VERB
easat-2560	319	16	compliance	compliance	NOUN
easat-2560	319	17	among	among	ADP
easat-2560	319	18	digital	digital	ADJ
easat-2560	319	19	msmes	msme	NOUN
easat-2560	319	20	and	and	CCONJ
easat-2560	319	21	content	content	NOUN
easat-2560	319	22	creators	creator	NOUN
easat-2560	319	23	.	.	PUNCT
easat-2560	320	1	based	base	VERB
easat-2560	320	2	on	on	ADP
easat-2560	320	3	empirical	empirical	ADJ
easat-2560	320	4	findings	finding	NOUN
easat-2560	320	5	,	,	PUNCT
easat-2560	320	6	these	these	DET
easat-2560	320	7	recommendations	recommendation	NOUN
easat-2560	320	8	offer	offer	VERB
easat-2560	320	9	a	a	DET
easat-2560	320	10	roadmap	roadmap	NOUN
easat-2560	320	11	for	for	ADP
easat-2560	320	12	implementing	implement	VERB
easat-2560	320	13	effective	effective	ADJ
easat-2560	320	14	,	,	PUNCT
easat-2560	320	15	targeted	target	VERB
easat-2560	320	16	tax	tax	NOUN
easat-2560	320	17	policies	policy	NOUN
easat-2560	320	18	that	that	PRON
easat-2560	320	19	balance	balance	VERB
easat-2560	320	20	enforcement	enforcement	NOUN
easat-2560	320	21	with	with	ADP
easat-2560	320	22	support	support	NOUN
easat-2560	320	23	and	and	CCONJ
easat-2560	320	24	education	education	NOUN
easat-2560	320	25	.	.	PUNCT
easat-2560	321	1	this	this	DET
easat-2560	321	2	study	study	NOUN
easat-2560	321	3	provides	provide	VERB
easat-2560	321	4	important	important	ADJ
easat-2560	321	5	insights	insight	NOUN
easat-2560	321	6	into	into	ADP
easat-2560	321	7	the	the	DET
easat-2560	321	8	interplay	interplay	NOUN
easat-2560	321	9	between	between	ADP
easat-2560	321	10	tax	tax	NOUN
easat-2560	321	11	sanctions	sanction	NOUN
easat-2560	321	12	,	,	PUNCT
easat-2560	321	13	modernization	modernization	NOUN
easat-2560	321	14	of	of	ADP
easat-2560	321	15	tax	tax	NOUN
easat-2560	321	16	systems	system	NOUN
easat-2560	321	17	,	,	PUNCT
easat-2560	321	18	and	and	CCONJ
easat-2560	321	19	policy	policy	NOUN
easat-2560	321	20	reforms	reform	NOUN
easat-2560	321	21	in	in	ADP
easat-2560	321	22	shaping	shape	VERB
easat-2560	321	23	compliance	compliance	NOUN
easat-2560	321	24	behaviors	behavior	NOUN
easat-2560	321	25	among	among	ADP
easat-2560	321	26	digital	digital	ADJ
easat-2560	321	27	msmes	msme	NOUN
easat-2560	321	28	and	and	CCONJ
easat-2560	321	29	content	content	NOUN
easat-2560	321	30	creators	creator	NOUN
easat-2560	321	31	in	in	ADP
easat-2560	321	32	indonesia	indonesia	PROPN
easat-2560	321	33	.	.	PUNCT
easat-2560	322	1	three	three	NUM
easat-2560	322	2	key	key	ADJ
easat-2560	322	3	findings	finding	NOUN
easat-2560	322	4	emerged	emerge	VERB
easat-2560	322	5	from	from	ADP
easat-2560	322	6	the	the	DET
easat-2560	322	7	analysis	analysis	NOUN
easat-2560	322	8	:	:	PUNCT
easat-2560	322	9	a.	a.	NOUN
easat-2560	322	10	tax	tax	NOUN
easat-2560	322	11	sanctions	sanction	NOUN
easat-2560	322	12	serve	serve	VERB
easat-2560	322	13	as	as	ADP
easat-2560	322	14	a	a	DET
easat-2560	322	15	strong	strong	ADJ
easat-2560	322	16	deterrent	deterrent	NOUN
easat-2560	322	17	,	,	PUNCT
easat-2560	322	18	motivating	motivate	VERB
easat-2560	322	19	compliance	compliance	NOUN
easat-2560	322	20	by	by	ADP
easat-2560	322	21	increasing	increase	VERB
easat-2560	322	22	the	the	DET
easat-2560	322	23	perceived	perceive	VERB
easat-2560	322	24	cost	cost	NOUN
easat-2560	322	25	of	of	ADP
easat-2560	322	26	non	non	ADJ
easat-2560	322	27	-	-	NOUN
easat-2560	322	28	compliance	compliance	NOUN
easat-2560	322	29	.	.	PUNCT
easat-2560	323	1	b.	b.	PROPN
easat-2560	323	2	modernizing	modernize	VERB
easat-2560	323	3	tax	tax	NOUN
easat-2560	323	4	systems	system	NOUN
easat-2560	323	5	,	,	PUNCT
easat-2560	323	6	particularly	particularly	ADV
easat-2560	323	7	the	the	DET
easat-2560	323	8	introduction	introduction	NOUN
easat-2560	323	9	of	of	ADP
easat-2560	323	10	digital	digital	ADJ
easat-2560	323	11	platforms	platform	NOUN
easat-2560	323	12	,	,	PUNCT
easat-2560	323	13	improves	improve	VERB
easat-2560	323	14	compliance	compliance	NOUN
easat-2560	323	15	when	when	SCONJ
easat-2560	323	16	these	these	DET
easat-2560	323	17	systems	system	NOUN
easat-2560	323	18	are	be	AUX
easat-2560	323	19	easy	easy	ADJ
easat-2560	323	20	to	to	PART
easat-2560	323	21	use	use	VERB
easat-2560	323	22	and	and	CCONJ
easat-2560	323	23	perceived	perceive	VERB
easat-2560	323	24	as	as	ADP
easat-2560	323	25	beneficial	beneficial	ADJ
easat-2560	323	26	by	by	ADP
easat-2560	323	27	users	user	NOUN
easat-2560	323	28	.	.	PUNCT
easat-2560	324	1	c.	c.	NOUN
easat-2560	324	2	policy	policy	NOUN
easat-2560	324	3	reforms	reform	NOUN
easat-2560	324	4	are	be	AUX
easat-2560	324	5	critical	critical	ADJ
easat-2560	324	6	for	for	ADP
easat-2560	324	7	tailoring	tailor	VERB
easat-2560	324	8	tax	tax	NOUN
easat-2560	324	9	systems	system	NOUN
easat-2560	324	10	to	to	ADP
easat-2560	324	11	the	the	DET
easat-2560	324	12	unique	unique	ADJ
easat-2560	324	13	needs	need	NOUN
easat-2560	324	14	of	of	ADP
easat-2560	324	15	digital	digital	ADJ
easat-2560	324	16	businesses	business	NOUN
easat-2560	324	17	,	,	PUNCT
easat-2560	324	18	particularly	particularly	ADV
easat-2560	324	19	those	those	PRON
easat-2560	324	20	with	with	ADP
easat-2560	324	21	complex	complex	ADJ
easat-2560	324	22	,	,	PUNCT
easat-2560	324	23	multi	multi	ADJ
easat-2560	324	24	-	-	ADJ
easat-2560	324	25	platform	platform	ADJ
easat-2560	324	26	income	income	NOUN
easat-2560	324	27	streams	stream	NOUN
easat-2560	324	28	.	.	PUNCT
easat-2560	325	1	these	these	DET
easat-2560	325	2	findings	finding	NOUN
easat-2560	325	3	underscore	underscore	VERB
easat-2560	325	4	the	the	DET
easat-2560	325	5	importance	importance	NOUN
easat-2560	325	6	of	of	ADP
easat-2560	325	7	adopting	adopt	VERB
easat-2560	325	8	a	a	DET
easat-2560	325	9	multi	multi	ADJ
easat-2560	325	10	-	-	ADJ
easat-2560	325	11	dimensional	dimensional	ADJ
easat-2560	325	12	approach	approach	NOUN
easat-2560	325	13	that	that	PRON
easat-2560	325	14	integrates	integrate	VERB
easat-2560	325	15	enforcement	enforcement	NOUN
easat-2560	325	16	,	,	PUNCT
easat-2560	325	17	digital	digital	ADJ
easat-2560	325	18	tools	tool	NOUN
easat-2560	325	19	,	,	PUNCT
easat-2560	325	20	and	and	CCONJ
easat-2560	325	21	regulatory	regulatory	ADJ
easat-2560	325	22	adjustments	adjustment	NOUN
easat-2560	325	23	to	to	PART
easat-2560	325	24	enhance	enhance	VERB
easat-2560	325	25	tax	tax	NOUN
easat-2560	325	26	compliance	compliance	NOUN
easat-2560	325	27	in	in	ADP
easat-2560	325	28	the	the	DET
easat-2560	325	29	digital	digital	ADJ
easat-2560	325	30	economy	economy	NOUN
easat-2560	325	31	effectively	effectively	ADV
easat-2560	325	32	.	.	PUNCT
easat-2560	326	1	5.8	5.8	X
easat-2560	326	2	.	.	PUNCT
easat-2560	327	1	integration	integration	NOUN
easat-2560	327	2	of	of	ADP
easat-2560	327	3	theoretical	theoretical	ADJ
easat-2560	327	4	frameworks	framework	NOUN
easat-2560	327	5	5.8.1	5.8.1	NUM
easat-2560	327	6	.	.	PUNCT
easat-2560	328	1	compliance	compliance	NOUN
easat-2560	328	2	theory	theory	NOUN
easat-2560	328	3	the	the	DET
easat-2560	328	4	study	study	NOUN
easat-2560	328	5	’s	’s	PART
easat-2560	328	6	findings	finding	NOUN
easat-2560	328	7	align	align	VERB
easat-2560	328	8	strongly	strongly	ADV
easat-2560	328	9	with	with	ADP
easat-2560	328	10	compliance	compliance	NOUN
easat-2560	328	11	theory	theory	NOUN
easat-2560	328	12	[	[	X
easat-2560	328	13	4	4	NUM
easat-2560	328	14	]	]	PUNCT
easat-2560	328	15	,	,	PUNCT
easat-2560	328	16	which	which	PRON
easat-2560	328	17	posits	posit	VERB
easat-2560	328	18	that	that	SCONJ
easat-2560	328	19	tax	tax	NOUN
easat-2560	328	20	sanctions	sanction	NOUN
easat-2560	328	21	are	be	AUX
easat-2560	328	22	critical	critical	ADJ
easat-2560	328	23	in	in	ADP
easat-2560	328	24	shaping	shape	VERB
easat-2560	328	25	taxpayer	taxpayer	NOUN
easat-2560	328	26	behavior	behavior	NOUN
easat-2560	328	27	.	.	PUNCT
easat-2560	329	1	the	the	DET
easat-2560	329	2	data	datum	NOUN
easat-2560	329	3	show	show	VERB
easat-2560	329	4	that	that	SCONJ
easat-2560	329	5	higher	high	ADJ
easat-2560	329	6	sanctions	sanction	NOUN
easat-2560	329	7	increase	increase	VERB
easat-2560	329	8	compliance	compliance	NOUN
easat-2560	329	9	,	,	PUNCT
easat-2560	329	10	as	as	SCONJ
easat-2560	329	11	participants	participant	NOUN
easat-2560	329	12	reported	report	VERB
easat-2560	329	13	being	be	AUX
easat-2560	329	14	motivated	motivate	VERB
easat-2560	329	15	by	by	ADP
easat-2560	329	16	the	the	DET
easat-2560	329	17	fear	fear	NOUN
easat-2560	329	18	of	of	ADP
easat-2560	329	19	penalties	penalty	NOUN
easat-2560	329	20	.	.	PUNCT
easat-2560	330	1	for	for	ADP
easat-2560	330	2	example	example	NOUN
easat-2560	330	3	,	,	PUNCT
easat-2560	330	4	one	one	NUM
easat-2560	330	5	informant	informant	NOUN
easat-2560	330	6	noted	note	VERB
easat-2560	330	7	:	:	PUNCT
easat-2560	330	8	“	"	PUNCT
easat-2560	330	9	i	i	PRON
easat-2560	330	10	know	know	VERB
easat-2560	330	11	i	i	PRON
easat-2560	330	12	can	can	AUX
easat-2560	330	13	not	not	PART
easat-2560	330	14	avoid	avoid	VERB
easat-2560	330	15	reporting	report	VERB
easat-2560	330	16	everything	everything	PRON
easat-2560	330	17	because	because	SCONJ
easat-2560	330	18	the	the	DET
easat-2560	330	19	consequences	consequence	NOUN
easat-2560	330	20	could	could	AUX
easat-2560	330	21	be	be	AUX
easat-2560	330	22	serious	serious	ADJ
easat-2560	330	23	.	.	PUNCT
easat-2560	331	1	it	it	PRON
easat-2560	331	2	is	be	AUX
easat-2560	331	3	a	a	DET
easat-2560	331	4	risk	risk	NOUN
easat-2560	331	5	i	i	PRON
easat-2560	331	6	do	do	AUX
easat-2560	331	7	not	not	PART
easat-2560	331	8	want	want	VERB
easat-2560	331	9	to	to	PART
easat-2560	331	10	take	take	VERB
easat-2560	331	11	.	.	PUNCT
easat-2560	331	12	”	"	PUNCT
easat-2560	332	1	this	this	DET
easat-2560	332	2	finding	finding	NOUN
easat-2560	332	3	is	be	AUX
easat-2560	332	4	consistent	consistent	ADJ
easat-2560	332	5	with	with	ADP
easat-2560	332	6	the	the	DET
easat-2560	332	7	theory	theory	NOUN
easat-2560	332	8	’s	’s	PART
easat-2560	332	9	emphasis	emphasis	NOUN
easat-2560	332	10	on	on	ADP
easat-2560	332	11	deterrence	deterrence	NOUN
easat-2560	332	12	,	,	PUNCT
easat-2560	332	13	demonstrating	demonstrate	VERB
easat-2560	332	14	that	that	SCONJ
easat-2560	332	15	sanctions	sanction	NOUN
easat-2560	332	16	remain	remain	VERB
easat-2560	332	17	effective	effective	ADJ
easat-2560	332	18	in	in	ADP
easat-2560	332	19	ensuring	ensure	VERB
easat-2560	332	20	compliance	compliance	NOUN
easat-2560	332	21	,	,	PUNCT
easat-2560	332	22	particularly	particularly	ADV
easat-2560	332	23	in	in	ADP
easat-2560	332	24	digital	digital	ADJ
easat-2560	332	25	industries	industry	NOUN
easat-2560	332	26	where	where	SCONJ
easat-2560	332	27	underreporting	underreporte	VERB
easat-2560	332	28	might	might	AUX
easat-2560	332	29	otherwise	otherwise	ADV
easat-2560	332	30	be	be	AUX
easat-2560	332	31	tempting	tempting	ADJ
easat-2560	332	32	due	due	ADP
easat-2560	332	33	to	to	ADP
easat-2560	332	34	decentralized	decentralize	VERB
easat-2560	332	35	income	income	NOUN
easat-2560	332	36	streams	stream	NOUN
easat-2560	332	37	.	.	PUNCT
easat-2560	333	1	5.9	5.9	NUM
easat-2560	333	2	.	.	PUNCT
easat-2560	334	1	technology	technology	NOUN
easat-2560	334	2	acceptance	acceptance	NOUN
easat-2560	334	3	model	model	NOUN
easat-2560	334	4	(	(	PUNCT
easat-2560	334	5	tam	tam	PROPN
easat-2560	334	6	)	)	PUNCT
easat-2560	334	7	the	the	DET
easat-2560	334	8	findings	finding	NOUN
easat-2560	334	9	also	also	ADV
easat-2560	334	10	support	support	VERB
easat-2560	334	11	the	the	DET
easat-2560	334	12	technology	technology	NOUN
easat-2560	334	13	acceptance	acceptance	NOUN
easat-2560	334	14	model	model	NOUN
easat-2560	334	15	[	[	X
easat-2560	334	16	8	8	NUM
easat-2560	334	17	]	]	PUNCT
easat-2560	334	18	,	,	PUNCT
easat-2560	334	19	particularly	particularly	ADV
easat-2560	334	20	concerning	concern	VERB
easat-2560	334	21	digital	digital	ADJ
easat-2560	334	22	tax	tax	NOUN
easat-2560	334	23	systems	system	NOUN
easat-2560	334	24	’	'	PUNCT
easat-2560	334	25	perceived	perceive	VERB
easat-2560	334	26	ease	ease	NOUN
easat-2560	334	27	of	of	ADP
easat-2560	334	28	use	use	NOUN
easat-2560	334	29	.	.	PUNCT
easat-2560	335	1	many	many	ADJ
easat-2560	335	2	participants	participant	NOUN
easat-2560	335	3	indicated	indicate	VERB
easat-2560	335	4	they	they	PRON
easat-2560	335	5	are	be	AUX
easat-2560	335	6	more	more	ADV
easat-2560	335	7	likely	likely	ADJ
easat-2560	335	8	to	to	PART
easat-2560	335	9	comply	comply	VERB
easat-2560	335	10	when	when	SCONJ
easat-2560	335	11	tax	tax	NOUN
easat-2560	335	12	filing	filing	NOUN
easat-2560	335	13	platforms	platform	NOUN
easat-2560	335	14	are	be	AUX
easat-2560	335	15	easy	easy	ADJ
easat-2560	335	16	to	to	PART
easat-2560	335	17	navigate	navigate	VERB
easat-2560	335	18	and	and	CCONJ
easat-2560	335	19	save	save	VERB
easat-2560	335	20	time	time	NOUN
easat-2560	335	21	.	.	PUNCT
easat-2560	336	1	however	however	ADV
easat-2560	336	2	,	,	PUNCT
easat-2560	336	3	when	when	SCONJ
easat-2560	336	4	systems	system	NOUN
easat-2560	336	5	are	be	AUX
easat-2560	336	6	perceived	perceive	VERB
easat-2560	336	7	as	as	ADP
easat-2560	336	8	overly	overly	ADV
easat-2560	336	9	complex	complex	ADJ
easat-2560	336	10	,	,	PUNCT
easat-2560	336	11	compliance	compliance	NOUN
easat-2560	336	12	decreases	decrease	VERB
easat-2560	336	13	.	.	PUNCT
easat-2560	337	1	one	one	NUM
easat-2560	337	2	content	content	NOUN
easat-2560	337	3	creator	creator	NOUN
easat-2560	337	4	explained	explain	VERB
easat-2560	337	5	,	,	PUNCT
easat-2560	337	6	"	"	PUNCT
easat-2560	337	7	i	i	PRON
easat-2560	337	8	sometimes	sometimes	ADV
easat-2560	337	9	find	find	VERB
easat-2560	337	10	the	the	DET
easat-2560	337	11	online	online	ADJ
easat-2560	337	12	system	system	NOUN
easat-2560	337	13	confusing	confusing	ADJ
easat-2560	337	14	.	.	PUNCT
easat-2560	338	1	if	if	SCONJ
easat-2560	338	2	it	it	PRON
easat-2560	338	3	were	be	AUX
easat-2560	338	4	simpler	simple	ADJ
easat-2560	338	5	,	,	PUNCT
easat-2560	338	6	i	i	PRON
easat-2560	338	7	would	would	AUX
easat-2560	338	8	probably	probably	ADV
easat-2560	338	9	use	use	VERB
easat-2560	338	10	it	it	PRON
easat-2560	338	11	more	more	ADJ
easat-2560	338	12	.	.	PUNCT
easat-2560	338	13	”	"	PUNCT
easat-2560	339	1	the	the	DET
easat-2560	339	2	strong	strong	ADJ
easat-2560	339	3	correlation	correlation	NOUN
easat-2560	339	4	between	between	ADP
easat-2560	339	5	ease	ease	NOUN
easat-2560	339	6	of	of	ADP
easat-2560	339	7	use	use	NOUN
easat-2560	339	8	and	and	CCONJ
easat-2560	339	9	compliance	compliance	NOUN
easat-2560	339	10	highlights	highlight	NOUN
easat-2560	339	11	the	the	DET
easat-2560	339	12	importance	importance	NOUN
easat-2560	339	13	of	of	ADP
easat-2560	339	14	ensuring	ensure	VERB
easat-2560	339	15	that	that	SCONJ
easat-2560	339	16	digital	digital	ADJ
easat-2560	339	17	tax	tax	NOUN
easat-2560	339	18	platforms	platform	NOUN
easat-2560	339	19	are	be	AUX
easat-2560	339	20	user	user	NOUN
easat-2560	339	21	-	-	PUNCT
easat-2560	339	22	friendly	friendly	ADJ
easat-2560	339	23	.	.	PUNCT
easat-2560	340	1	this	this	PRON
easat-2560	340	2	reinforces	reinforce	VERB
easat-2560	340	3	the	the	DET
easat-2560	340	4	idea	idea	NOUN
easat-2560	340	5	that	that	SCONJ
easat-2560	340	6	while	while	SCONJ
easat-2560	340	7	modernization	modernization	NOUN
easat-2560	340	8	is	be	AUX
easat-2560	340	9	essential	essential	ADJ
easat-2560	340	10	,	,	PUNCT
easat-2560	340	11	its	its	PRON
easat-2560	340	12	success	success	NOUN
easat-2560	340	13	hinges	hinge	VERB
easat-2560	340	14	on	on	ADP
easat-2560	340	15	the	the	DET
easat-2560	340	16	design	design	NOUN
easat-2560	340	17	and	and	CCONJ
easat-2560	340	18	functionality	functionality	NOUN
easat-2560	340	19	of	of	ADP
easat-2560	340	20	the	the	DET
easat-2560	340	21	systems	system	NOUN
easat-2560	340	22	being	be	AUX
easat-2560	340	23	implemented	implement	VERB
easat-2560	340	24	.	.	PUNCT
easat-2560	341	1	5.10	5.10	X
easat-2560	341	2	.	.	PUNCT
easat-2560	341	3	theory	theory	NOUN
easat-2560	341	4	of	of	ADP
easat-2560	341	5	planned	plan	VERB
easat-2560	341	6	behavior	behavior	NOUN
easat-2560	341	7	(	(	PUNCT
easat-2560	341	8	tpb	tpb	NOUN
easat-2560	341	9	)	)	PUNCT
easat-2560	341	10	the	the	DET
easat-2560	341	11	role	role	NOUN
easat-2560	341	12	of	of	ADP
easat-2560	341	13	attitudes	attitude	NOUN
easat-2560	341	14	,	,	PUNCT
easat-2560	341	15	subjective	subjective	ADJ
easat-2560	341	16	norms	norm	NOUN
easat-2560	341	17	,	,	PUNCT
easat-2560	341	18	and	and	CCONJ
easat-2560	341	19	perceived	perceive	VERB
easat-2560	341	20	behavioral	behavioral	ADJ
easat-2560	341	21	control	control	NOUN
easat-2560	341	22	(	(	PUNCT
easat-2560	341	23	critical	critical	ADJ
easat-2560	341	24	aspects	aspect	NOUN
easat-2560	341	25	of	of	ADP
easat-2560	341	26	the	the	DET
easat-2560	341	27	theory	theory	NOUN
easat-2560	341	28	of	of	ADP
easat-2560	341	29	planned	plan	VERB
easat-2560	341	30	behavior	behavior	NOUN
easat-2560	341	31	[	[	X
easat-2560	341	32	2	2	X
easat-2560	341	33	]	]	PUNCT
easat-2560	341	34	also	also	ADV
easat-2560	341	35	emerged	emerge	VERB
easat-2560	341	36	as	as	ADV
easat-2560	341	37	significant	significant	ADJ
easat-2560	341	38	in	in	ADP
easat-2560	341	39	shaping	shape	VERB
easat-2560	341	40	compliance	compliance	NOUN
easat-2560	341	41	behavior	behavior	NOUN
easat-2560	341	42	.	.	PUNCT
easat-2560	342	1	many	many	ADJ
easat-2560	342	2	participants	participant	NOUN
easat-2560	342	3	noted	note	VERB
easat-2560	342	4	that	that	SCONJ
easat-2560	342	5	their	their	PRON
easat-2560	342	6	perception	perception	NOUN
easat-2560	342	7	of	of	ADP
easat-2560	342	8	tax	tax	NOUN
easat-2560	342	9	fairness	fairness	NOUN
easat-2560	342	10	influenced	influence	VERB
easat-2560	342	11	their	their	PRON
easat-2560	342	12	willingness	willingness	NOUN
easat-2560	342	13	to	to	PART
easat-2560	342	14	comply	comply	VERB
easat-2560	342	15	.	.	PUNCT
easat-2560	343	1	for	for	ADP
easat-2560	343	2	instance	instance	NOUN
easat-2560	343	3	,	,	PUNCT
easat-2560	343	4	smaller	small	ADJ
easat-2560	343	5	msmes	msme	NOUN
easat-2560	343	6	expressed	express	VERB
easat-2560	343	7	frustration	frustration	NOUN
easat-2560	343	8	over	over	ADP
easat-2560	343	9	being	be	AUX
easat-2560	343	10	treated	treat	VERB
easat-2560	343	11	the	the	DET
easat-2560	343	12	same	same	ADJ
easat-2560	343	13	as	as	ADP
easat-2560	343	14	large	large	ADJ
easat-2560	343	15	corporations	corporation	NOUN
easat-2560	343	16	,	,	PUNCT
easat-2560	343	17	negatively	negatively	ADV
easat-2560	343	18	affecting	affect	VERB
easat-2560	343	19	their	their	PRON
easat-2560	343	20	compliance	compliance	NOUN
easat-2560	343	21	intentions	intention	NOUN
easat-2560	343	22	.	.	PUNCT
easat-2560	344	1	one	one	NUM
easat-2560	344	2	informant	informant	NOUN
easat-2560	344	3	shared	share	VERB
easat-2560	344	4	:	:	PUNCT
easat-2560	344	5	“	"	PUNCT
easat-2560	344	6	the	the	DET
easat-2560	344	7	system	system	NOUN
easat-2560	344	8	seems	seems	AUX
easat-2560	344	9	built	build	VERB
easat-2560	344	10	for	for	ADP
easat-2560	344	11	bigger	big	ADJ
easat-2560	344	12	companies	company	NOUN
easat-2560	344	13	,	,	PUNCT
easat-2560	344	14	not	not	PART
easat-2560	344	15	for	for	ADP
easat-2560	344	16	smaller	small	ADJ
easat-2560	344	17	creators	creator	NOUN
easat-2560	344	18	like	like	ADP
easat-2560	344	19	us	we	PRON
easat-2560	344	20	.	.	PUNCT
easat-2560	344	21	”	"	PUNCT
easat-2560	345	1	additionally	additionally	ADV
easat-2560	345	2	,	,	PUNCT
easat-2560	345	3	social	social	ADJ
easat-2560	345	4	norms	norm	NOUN
easat-2560	345	5	were	be	AUX
easat-2560	345	6	found	find	VERB
easat-2560	345	7	to	to	PART
easat-2560	345	8	shape	shape	VERB
easat-2560	345	9	behavior	behavior	NOUN
easat-2560	345	10	.	.	PUNCT
easat-2560	346	1	participants	participant	NOUN
easat-2560	346	2	reported	report	VERB
easat-2560	346	3	that	that	SCONJ
easat-2560	346	4	their	their	PRON
easat-2560	346	5	peers	peer	NOUN
easat-2560	346	6	'	'	PART
easat-2560	346	7	compliance	compliance	NOUN
easat-2560	346	8	behaviors	behavior	NOUN
easat-2560	346	9	influenced	influence	VERB
easat-2560	346	10	them	they	PRON
easat-2560	346	11	.	.	PUNCT
easat-2560	347	1	however	however	ADV
easat-2560	347	2	,	,	PUNCT
easat-2560	347	3	the	the	DET
easat-2560	347	4	data	datum	NOUN
easat-2560	347	5	also	also	ADV
easat-2560	347	6	suggest	suggest	VERB
easat-2560	347	7	that	that	SCONJ
easat-2560	347	8	the	the	DET
easat-2560	347	9	influence	influence	NOUN
easat-2560	347	10	of	of	ADP
easat-2560	347	11	subjective	subjective	ADJ
easat-2560	347	12	norms	norm	NOUN
easat-2560	347	13	is	be	AUX
easat-2560	347	14	moderate	moderate	ADJ
easat-2560	347	15	compared	compare	VERB
easat-2560	347	16	to	to	ADP
easat-2560	347	17	the	the	DET
easat-2560	347	18	direct	direct	ADJ
easat-2560	347	19	impact	impact	NOUN
easat-2560	347	20	of	of	ADP
easat-2560	347	21	sanctions	sanction	NOUN
easat-2560	347	22	.	.	PUNCT
easat-2560	348	1	perceived	perceive	VERB
easat-2560	348	2	behavioral	behavioral	ADJ
easat-2560	348	3	control	control	NOUN
easat-2560	348	4	was	be	AUX
easat-2560	348	5	particularly	particularly	ADV
easat-2560	348	6	relevant	relevant	ADJ
easat-2560	348	7	for	for	ADP
easat-2560	348	8	content	content	ADJ
easat-2560	348	9	creators	creator	NOUN
easat-2560	348	10	with	with	ADP
easat-2560	348	11	complex	complex	ADJ
easat-2560	348	12	income	income	NOUN
easat-2560	348	13	streams	stream	NOUN
easat-2560	348	14	,	,	PUNCT
easat-2560	348	15	as	as	SCONJ
easat-2560	348	16	many	many	ADJ
easat-2560	348	17	reported	report	VERB
easat-2560	348	18	struggling	struggle	VERB
easat-2560	348	19	with	with	ADP
easat-2560	348	20	understanding	understand	VERB
easat-2560	348	21	what	what	PRON
easat-2560	348	22	and	and	CCONJ
easat-2560	348	23	how	how	SCONJ
easat-2560	348	24	to	to	PART
easat-2560	348	25	report	report	VERB
easat-2560	348	26	.	.	PUNCT
easat-2560	349	1	2830	2830	NUM
easat-2560	349	2	edelweiss	edelweiss	PROPN
easat-2560	349	3	applied	apply	VERB
easat-2560	349	4	science	science	NOUN
easat-2560	349	5	and	and	CCONJ
easat-2560	349	6	technology	technology	NOUN
easat-2560	349	7	issn	issn	PROPN
easat-2560	349	8	:	:	PUNCT
easat-2560	349	9	2576	2576	NUM
easat-2560	349	10	-	-	SYM
easat-2560	349	11	8484	8484	NUM
easat-2560	349	12	vol	vol	NOUN
easat-2560	349	13	.	.	PROPN
easat-2560	349	14	8	8	NUM
easat-2560	349	15	,	,	PUNCT
easat-2560	349	16	no	no	INTJ
easat-2560	349	17	.	.	NOUN
easat-2560	349	18	6	6	NUM
easat-2560	349	19	:	:	SYM
easat-2560	349	20	2817	2817	NUM
easat-2560	349	21	-	-	SYM
easat-2560	349	22	2835	2835	NUM
easat-2560	349	23	,	,	PUNCT
easat-2560	349	24	2024	2024	NUM
easat-2560	349	25	doi	doi	NOUN
easat-2560	349	26	:	:	PUNCT
easat-2560	349	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	349	28	©	©	PROPN
easat-2560	349	29	2024	2024	NUM
easat-2560	349	30	by	by	ADP
easat-2560	349	31	the	the	DET
easat-2560	349	32	authors	author	NOUN
easat-2560	349	33	;	;	PUNCT
easat-2560	349	34	licensee	licensee	PROPN
easat-2560	349	35	learning	learning	NOUN
easat-2560	349	36	gate	gate	NOUN
easat-2560	349	37	5.11	5.11	NUM
easat-2560	349	38	.	.	PUNCT
easat-2560	350	1	connection	connection	NOUN
easat-2560	350	2	to	to	ADP
easat-2560	350	3	existing	exist	VERB
easat-2560	350	4	literature	literature	NOUN
easat-2560	350	5	this	this	DET
easat-2560	350	6	study	study	NOUN
easat-2560	350	7	builds	build	VERB
easat-2560	350	8	on	on	ADP
easat-2560	350	9	existing	exist	VERB
easat-2560	350	10	research	research	NOUN
easat-2560	350	11	by	by	ADP
easat-2560	350	12	offering	offer	VERB
easat-2560	350	13	a	a	DET
easat-2560	350	14	contemporary	contemporary	ADJ
easat-2560	350	15	perspective	perspective	NOUN
easat-2560	350	16	on	on	ADP
easat-2560	350	17	digital	digital	ADJ
easat-2560	350	18	tax	tax	NOUN
easat-2560	350	19	compliance	compliance	NOUN
easat-2560	350	20	.	.	PUNCT
easat-2560	351	1	the	the	DET
easat-2560	351	2	findings	finding	NOUN
easat-2560	351	3	around	around	ADP
easat-2560	351	4	tax	tax	NOUN
easat-2560	351	5	sanctions	sanction	NOUN
easat-2560	351	6	are	be	AUX
easat-2560	351	7	consistent	consistent	ADJ
easat-2560	351	8	with	with	ADP
easat-2560	351	9	paleka	paleka	PROPN
easat-2560	351	10	and	and	CCONJ
easat-2560	351	11	vitezić	vitezić	NOUN
easat-2560	351	12	[	[	X
easat-2560	351	13	18	18	NUM
easat-2560	351	14	]	]	PUNCT
easat-2560	351	15	,	,	PUNCT
easat-2560	351	16	who	who	PRON
easat-2560	351	17	also	also	ADV
easat-2560	351	18	found	find	VERB
easat-2560	351	19	that	that	SCONJ
easat-2560	351	20	enforcement	enforcement	NOUN
easat-2560	351	21	mechanisms	mechanism	NOUN
easat-2560	351	22	are	be	AUX
easat-2560	351	23	critical	critical	ADJ
easat-2560	351	24	in	in	ADP
easat-2560	351	25	improving	improve	VERB
easat-2560	351	26	compliance	compliance	NOUN
easat-2560	351	27	among	among	ADP
easat-2560	351	28	traditional	traditional	ADJ
easat-2560	351	29	msmes	msme	NOUN
easat-2560	351	30	.	.	PUNCT
easat-2560	352	1	however	however	ADV
easat-2560	352	2	,	,	PUNCT
easat-2560	352	3	this	this	DET
easat-2560	352	4	study	study	NOUN
easat-2560	352	5	extends	extend	VERB
easat-2560	352	6	these	these	DET
easat-2560	352	7	findings	finding	NOUN
easat-2560	352	8	to	to	ADP
easat-2560	352	9	the	the	DET
easat-2560	352	10	digital	digital	ADJ
easat-2560	352	11	economy	economy	NOUN
easat-2560	352	12	,	,	PUNCT
easat-2560	352	13	highlighting	highlight	VERB
easat-2560	352	14	the	the	DET
easat-2560	352	15	need	need	NOUN
easat-2560	352	16	for	for	ADP
easat-2560	352	17	adapted	adapt	VERB
easat-2560	352	18	enforcement	enforcement	NOUN
easat-2560	352	19	strategies	strategy	NOUN
easat-2560	352	20	that	that	PRON
easat-2560	352	21	account	account	VERB
easat-2560	352	22	for	for	ADP
easat-2560	352	23	the	the	DET
easat-2560	352	24	unique	unique	ADJ
easat-2560	352	25	income	income	NOUN
easat-2560	352	26	structures	structure	NOUN
easat-2560	352	27	of	of	ADP
easat-2560	352	28	digital	digital	ADJ
easat-2560	352	29	content	content	NOUN
easat-2560	352	30	creators	creator	NOUN
easat-2560	352	31	.	.	PUNCT
easat-2560	353	1	the	the	DET
easat-2560	353	2	role	role	NOUN
easat-2560	353	3	of	of	ADP
easat-2560	353	4	modernization	modernization	NOUN
easat-2560	353	5	efforts	effort	NOUN
easat-2560	353	6	aligns	align	VERB
easat-2560	353	7	with	with	ADP
easat-2560	353	8	belahouaoui	belahouaoui	ADJ
easat-2560	353	9	and	and	CCONJ
easat-2560	353	10	attak	attak	ADJ
easat-2560	353	11	[	[	X
easat-2560	353	12	6	6	NUM
easat-2560	353	13	]	]	PUNCT
easat-2560	353	14	,	,	PUNCT
easat-2560	353	15	who	who	PRON
easat-2560	353	16	emphasize	emphasize	VERB
easat-2560	353	17	the	the	DET
easat-2560	353	18	importance	importance	NOUN
easat-2560	353	19	of	of	ADP
easat-2560	353	20	integrating	integrate	VERB
easat-2560	353	21	digital	digital	ADJ
easat-2560	353	22	platforms	platform	NOUN
easat-2560	353	23	and	and	CCONJ
easat-2560	353	24	ai	ai	VERB
easat-2560	353	25	into	into	ADP
easat-2560	353	26	tax	tax	NOUN
easat-2560	353	27	systems	system	NOUN
easat-2560	353	28	.	.	PUNCT
easat-2560	354	1	however	however	ADV
easat-2560	354	2	,	,	PUNCT
easat-2560	354	3	this	this	DET
easat-2560	354	4	study	study	NOUN
easat-2560	354	5	contributes	contribute	VERB
easat-2560	354	6	additional	additional	ADJ
easat-2560	354	7	nuance	nuance	NOUN
easat-2560	354	8	by	by	ADP
easat-2560	354	9	demonstrating	demonstrate	VERB
easat-2560	354	10	that	that	SCONJ
easat-2560	354	11	while	while	SCONJ
easat-2560	354	12	these	these	DET
easat-2560	354	13	tools	tool	NOUN
easat-2560	354	14	are	be	AUX
easat-2560	354	15	practical	practical	ADJ
easat-2560	354	16	,	,	PUNCT
easat-2560	354	17	their	their	PRON
easat-2560	354	18	success	success	NOUN
easat-2560	354	19	heavily	heavily	ADV
easat-2560	354	20	depends	depend	VERB
easat-2560	354	21	on	on	ADP
easat-2560	354	22	how	how	SCONJ
easat-2560	354	23	userfriendly	userfriendly	ADV
easat-2560	354	24	they	they	PRON
easat-2560	354	25	are	be	AUX
easat-2560	354	26	perceived	perceive	VERB
easat-2560	354	27	.	.	PUNCT
easat-2560	355	1	complex	complex	ADJ
easat-2560	355	2	systems	system	NOUN
easat-2560	355	3	,	,	PUNCT
easat-2560	355	4	even	even	ADV
easat-2560	355	5	if	if	SCONJ
easat-2560	355	6	technically	technically	ADV
easat-2560	355	7	advanced	advanced	ADJ
easat-2560	355	8	,	,	PUNCT
easat-2560	355	9	may	may	AUX
easat-2560	355	10	hinder	hinder	VERB
easat-2560	355	11	rather	rather	ADV
easat-2560	355	12	than	than	ADP
easat-2560	355	13	help	help	VERB
easat-2560	355	14	compliance	compliance	NOUN
easat-2560	355	15	.	.	PUNCT
easat-2560	356	1	5.12	5.12	NUM
easat-2560	356	2	.	.	PUNCT
easat-2560	356	3	depth	depth	NOUN
easat-2560	356	4	of	of	ADP
easat-2560	356	5	analysis	analysis	NOUN
easat-2560	356	6	and	and	CCONJ
easat-2560	356	7	contradictory	contradictory	ADJ
easat-2560	356	8	findings	finding	NOUN
easat-2560	356	9	while	while	SCONJ
easat-2560	356	10	the	the	DET
easat-2560	356	11	overall	overall	ADJ
easat-2560	356	12	findings	finding	NOUN
easat-2560	356	13	emphasize	emphasize	VERB
easat-2560	356	14	the	the	DET
easat-2560	356	15	positive	positive	ADJ
easat-2560	356	16	impact	impact	NOUN
easat-2560	356	17	of	of	ADP
easat-2560	356	18	sanctions	sanction	NOUN
easat-2560	356	19	and	and	CCONJ
easat-2560	356	20	modernization	modernization	NOUN
easat-2560	356	21	,	,	PUNCT
easat-2560	356	22	it	it	PRON
easat-2560	356	23	is	be	AUX
easat-2560	356	24	essential	essential	ADJ
easat-2560	356	25	to	to	PART
easat-2560	356	26	acknowledge	acknowledge	VERB
easat-2560	356	27	the	the	DET
easat-2560	356	28	contradictory	contradictory	ADJ
easat-2560	356	29	views	view	NOUN
easat-2560	356	30	expressed	express	VERB
easat-2560	356	31	by	by	ADP
easat-2560	356	32	some	some	DET
easat-2560	356	33	participants	participant	NOUN
easat-2560	356	34	.	.	PUNCT
easat-2560	357	1	a	a	DET
easat-2560	357	2	minority	minority	NOUN
easat-2560	357	3	of	of	ADP
easat-2560	357	4	informants	informant	NOUN
easat-2560	357	5	viewed	view	VERB
easat-2560	357	6	tax	tax	NOUN
easat-2560	357	7	sanctions	sanction	NOUN
easat-2560	357	8	as	as	ADP
easat-2560	357	9	overly	overly	ADV
easat-2560	357	10	punitive	punitive	ADJ
easat-2560	357	11	,	,	PUNCT
easat-2560	357	12	particularly	particularly	ADV
easat-2560	357	13	in	in	ADP
easat-2560	357	14	cases	case	NOUN
easat-2560	357	15	where	where	SCONJ
easat-2560	357	16	the	the	DET
easat-2560	357	17	rules	rule	NOUN
easat-2560	357	18	were	be	AUX
easat-2560	357	19	unclear	unclear	ADJ
easat-2560	357	20	.	.	PUNCT
easat-2560	358	1	for	for	ADP
easat-2560	358	2	example	example	NOUN
easat-2560	358	3	:	:	PUNCT
easat-2560	358	4	“	"	PUNCT
easat-2560	358	5	sometimes	sometimes	ADV
easat-2560	358	6	the	the	DET
easat-2560	358	7	rules	rule	NOUN
easat-2560	358	8	are	be	AUX
easat-2560	358	9	so	so	ADV
easat-2560	358	10	confusing	confusing	ADJ
easat-2560	358	11	,	,	PUNCT
easat-2560	358	12	and	and	CCONJ
easat-2560	358	13	yet	yet	ADV
easat-2560	358	14	the	the	DET
easat-2560	358	15	penalties	penalty	NOUN
easat-2560	358	16	are	be	AUX
easat-2560	358	17	harsh	harsh	ADJ
easat-2560	358	18	.	.	PUNCT
easat-2560	359	1	it	it	PRON
easat-2560	359	2	feels	feel	VERB
easat-2560	359	3	unfair	unfair	ADJ
easat-2560	359	4	when	when	SCONJ
easat-2560	359	5	i	i	PRON
easat-2560	359	6	am	be	AUX
easat-2560	359	7	not	not	PART
easat-2560	359	8	sure	sure	ADJ
easat-2560	359	9	what	what	PRON
easat-2560	359	10	i	i	PRON
easat-2560	359	11	am	be	AUX
easat-2560	359	12	supposed	suppose	VERB
easat-2560	359	13	to	to	PART
easat-2560	359	14	report	report	VERB
easat-2560	359	15	.	.	PUNCT
easat-2560	359	16	”	"	PUNCT
easat-2560	359	17	.	.	PUNCT
easat-2560	360	1	these	these	DET
easat-2560	360	2	outlier	outlier	NOUN
easat-2560	360	3	responses	response	NOUN
easat-2560	360	4	suggest	suggest	VERB
easat-2560	360	5	that	that	SCONJ
easat-2560	360	6	while	while	SCONJ
easat-2560	360	7	sanctions	sanction	NOUN
easat-2560	360	8	are	be	AUX
easat-2560	360	9	effective	effective	ADJ
easat-2560	360	10	,	,	PUNCT
easat-2560	360	11	they	they	PRON
easat-2560	360	12	must	must	AUX
easat-2560	360	13	be	be	AUX
easat-2560	360	14	paired	pair	VERB
easat-2560	360	15	with	with	ADP
easat-2560	360	16	clear	clear	ADJ
easat-2560	360	17	guidelines	guideline	NOUN
easat-2560	360	18	and	and	CCONJ
easat-2560	360	19	support	support	NOUN
easat-2560	360	20	systems	system	NOUN
easat-2560	360	21	to	to	PART
easat-2560	360	22	prevent	prevent	VERB
easat-2560	360	23	perceptions	perception	NOUN
easat-2560	360	24	of	of	ADP
easat-2560	360	25	unfairness	unfairness	NOUN
easat-2560	360	26	.	.	PUNCT
easat-2560	361	1	additionally	additionally	ADV
easat-2560	361	2	,	,	PUNCT
easat-2560	361	3	the	the	DET
easat-2560	361	4	complexity	complexity	NOUN
easat-2560	361	5	of	of	ADP
easat-2560	361	6	modernized	modernized	ADJ
easat-2560	361	7	tax	tax	NOUN
easat-2560	361	8	systems	system	NOUN
easat-2560	361	9	was	be	AUX
easat-2560	361	10	cited	cite	VERB
easat-2560	361	11	as	as	ADP
easat-2560	361	12	a	a	DET
easat-2560	361	13	barrier	barrier	NOUN
easat-2560	361	14	to	to	ADP
easat-2560	361	15	compliance	compliance	NOUN
easat-2560	361	16	,	,	PUNCT
easat-2560	361	17	particularly	particularly	ADV
easat-2560	361	18	for	for	ADP
easat-2560	361	19	smaller	small	ADJ
easat-2560	361	20	msmes	msme	NOUN
easat-2560	361	21	.	.	PUNCT
easat-2560	362	1	this	this	PRON
easat-2560	362	2	indicates	indicate	VERB
easat-2560	362	3	that	that	SCONJ
easat-2560	362	4	modernization	modernization	NOUN
easat-2560	362	5	alone	alone	ADV
easat-2560	362	6	is	be	AUX
easat-2560	362	7	insufficient	insufficient	ADJ
easat-2560	362	8	without	without	ADP
easat-2560	362	9	accompanying	accompany	VERB
easat-2560	362	10	reforms	reform	NOUN
easat-2560	362	11	that	that	PRON
easat-2560	362	12	simplify	simplify	VERB
easat-2560	362	13	reporting	reporting	NOUN
easat-2560	362	14	requirements	requirement	NOUN
easat-2560	362	15	for	for	ADP
easat-2560	362	16	digital	digital	ADJ
easat-2560	362	17	businesses	business	NOUN
easat-2560	362	18	.	.	PUNCT
easat-2560	363	1	5.13	5.13	NUM
easat-2560	363	2	.	.	PUNCT
easat-2560	364	1	unexpected	unexpected	ADJ
easat-2560	364	2	or	or	CCONJ
easat-2560	364	3	contradictory	contradictory	ADJ
easat-2560	364	4	findings	finding	NOUN
easat-2560	364	5	in	in	ADP
easat-2560	364	6	addition	addition	NOUN
easat-2560	364	7	to	to	ADP
easat-2560	364	8	the	the	DET
easat-2560	364	9	overall	overall	ADJ
easat-2560	364	10	findings	finding	NOUN
easat-2560	364	11	that	that	PRON
easat-2560	364	12	broadly	broadly	ADV
easat-2560	364	13	align	align	VERB
easat-2560	364	14	with	with	ADP
easat-2560	364	15	the	the	DET
easat-2560	364	16	compliance	compliance	NOUN
easat-2560	364	17	theory	theory	NOUN
easat-2560	364	18	,	,	PUNCT
easat-2560	364	19	technology	technology	NOUN
easat-2560	364	20	acceptance	acceptance	NOUN
easat-2560	364	21	model	model	NOUN
easat-2560	364	22	(	(	PUNCT
easat-2560	364	23	tam	tam	PROPN
easat-2560	364	24	)	)	PUNCT
easat-2560	364	25	,	,	PUNCT
easat-2560	364	26	and	and	CCONJ
easat-2560	364	27	theory	theory	NOUN
easat-2560	364	28	of	of	ADP
easat-2560	364	29	planned	plan	VERB
easat-2560	364	30	behavior	behavior	NOUN
easat-2560	364	31	(	(	PUNCT
easat-2560	364	32	tpb	tpb	NOUN
easat-2560	364	33	)	)	PUNCT
easat-2560	365	1	,	,	PUNCT
easat-2560	365	2	this	this	DET
easat-2560	365	3	study	study	NOUN
easat-2560	365	4	revealed	reveal	VERB
easat-2560	365	5	some	some	DET
easat-2560	365	6	unexpected	unexpected	ADJ
easat-2560	365	7	or	or	CCONJ
easat-2560	365	8	contradictory	contradictory	ADJ
easat-2560	365	9	insights	insight	NOUN
easat-2560	365	10	that	that	PRON
easat-2560	365	11	offer	offer	VERB
easat-2560	365	12	valuable	valuable	ADJ
easat-2560	365	13	avenues	avenue	NOUN
easat-2560	365	14	for	for	ADP
easat-2560	365	15	future	future	ADJ
easat-2560	365	16	exploration	exploration	NOUN
easat-2560	365	17	.	.	PUNCT
easat-2560	366	1	5.14	5.14	NUM
easat-2560	366	2	.	.	PUNCT
easat-2560	367	1	perception	perception	NOUN
easat-2560	367	2	of	of	ADP
easat-2560	367	3	sanctions	sanction	NOUN
easat-2560	367	4	as	as	ADV
easat-2560	367	5	unfair	unfair	ADJ
easat-2560	367	6	or	or	CCONJ
easat-2560	367	7	disproportionate	disproportionate	ADJ
easat-2560	367	8	while	while	SCONJ
easat-2560	367	9	tax	tax	NOUN
easat-2560	367	10	sanctions	sanction	NOUN
easat-2560	367	11	generally	generally	ADV
easat-2560	367	12	positively	positively	ADV
easat-2560	367	13	impacted	impact	VERB
easat-2560	367	14	compliance	compliance	NOUN
easat-2560	367	15	,	,	PUNCT
easat-2560	367	16	a	a	DET
easat-2560	367	17	few	few	ADJ
easat-2560	367	18	participants	participant	NOUN
easat-2560	367	19	expressed	express	VERB
easat-2560	367	20	that	that	SCONJ
easat-2560	367	21	the	the	DET
easat-2560	367	22	severity	severity	NOUN
easat-2560	367	23	of	of	ADP
easat-2560	367	24	penalties	penalty	NOUN
easat-2560	367	25	was	be	AUX
easat-2560	367	26	disproportionate	disproportionate	ADJ
easat-2560	367	27	,	,	PUNCT
easat-2560	367	28	particularly	particularly	ADV
easat-2560	367	29	when	when	SCONJ
easat-2560	367	30	tax	tax	NOUN
easat-2560	367	31	rules	rule	NOUN
easat-2560	367	32	were	be	AUX
easat-2560	367	33	perceived	perceive	VERB
easat-2560	367	34	as	as	ADP
easat-2560	367	35	unclear	unclear	ADJ
easat-2560	367	36	or	or	CCONJ
easat-2560	367	37	overly	overly	ADV
easat-2560	367	38	complex	complex	ADJ
easat-2560	367	39	.	.	PUNCT
easat-2560	368	1	contrary	contrary	ADJ
easat-2560	368	2	to	to	ADP
easat-2560	368	3	the	the	DET
easat-2560	368	4	expectation	expectation	NOUN
easat-2560	368	5	that	that	SCONJ
easat-2560	368	6	higher	high	ADJ
easat-2560	368	7	sanctions	sanction	NOUN
easat-2560	368	8	would	would	AUX
easat-2560	368	9	universally	universally	ADV
easat-2560	368	10	drive	drive	VERB
easat-2560	368	11	compliance	compliance	NOUN
easat-2560	368	12	,	,	PUNCT
easat-2560	368	13	some	some	DET
easat-2560	368	14	informants	informant	NOUN
easat-2560	368	15	felt	feel	VERB
easat-2560	368	16	that	that	SCONJ
easat-2560	368	17	harsh	harsh	ADJ
easat-2560	368	18	penalties	penalty	NOUN
easat-2560	368	19	,	,	PUNCT
easat-2560	368	20	without	without	ADP
easat-2560	368	21	adequate	adequate	ADJ
easat-2560	368	22	support	support	NOUN
easat-2560	368	23	or	or	CCONJ
easat-2560	368	24	guidance	guidance	NOUN
easat-2560	368	25	,	,	PUNCT
easat-2560	368	26	led	lead	VERB
easat-2560	368	27	to	to	ADP
easat-2560	368	28	frustration	frustration	NOUN
easat-2560	368	29	rather	rather	ADV
easat-2560	368	30	than	than	ADP
easat-2560	368	31	deterrence	deterrence	NOUN
easat-2560	368	32	.	.	PUNCT
easat-2560	369	1	for	for	ADP
easat-2560	369	2	example	example	NOUN
easat-2560	369	3	:	:	PUNCT
easat-2560	369	4	“	"	PUNCT
easat-2560	369	5	sometimes	sometimes	ADV
easat-2560	369	6	the	the	DET
easat-2560	369	7	penalties	penalty	NOUN
easat-2560	369	8	seem	seem	VERB
easat-2560	369	9	too	too	ADV
easat-2560	369	10	harsh	harsh	ADJ
easat-2560	369	11	,	,	PUNCT
easat-2560	369	12	especially	especially	ADV
easat-2560	369	13	when	when	SCONJ
easat-2560	369	14	the	the	DET
easat-2560	369	15	rules	rule	NOUN
easat-2560	369	16	are	be	AUX
easat-2560	369	17	unclear	unclear	ADJ
easat-2560	369	18	.	.	PUNCT
easat-2560	370	1	it	it	PRON
easat-2560	370	2	is	be	AUX
easat-2560	370	3	like	like	SCONJ
easat-2560	370	4	i	i	PRON
easat-2560	370	5	am	be	AUX
easat-2560	370	6	being	be	AUX
easat-2560	370	7	punished	punish	VERB
easat-2560	370	8	for	for	ADP
easat-2560	370	9	not	not	PART
easat-2560	370	10	understanding	understand	VERB
easat-2560	370	11	the	the	DET
easat-2560	370	12	system	system	NOUN
easat-2560	370	13	.	.	PUNCT
easat-2560	370	14	”	"	PUNCT
easat-2560	371	1	this	this	DET
easat-2560	371	2	finding	finding	NOUN
easat-2560	371	3	contrasts	contrast	VERB
easat-2560	371	4	with	with	ADP
easat-2560	371	5	the	the	DET
easat-2560	371	6	compliance	compliance	NOUN
easat-2560	371	7	theory	theory	NOUN
easat-2560	371	8	,	,	PUNCT
easat-2560	371	9	which	which	PRON
easat-2560	371	10	suggests	suggest	VERB
easat-2560	371	11	that	that	SCONJ
easat-2560	371	12	stricter	strict	ADJ
easat-2560	371	13	sanctions	sanction	NOUN
easat-2560	371	14	generally	generally	ADV
easat-2560	371	15	lead	lead	VERB
easat-2560	371	16	to	to	ADP
easat-2560	371	17	better	well	ADJ
easat-2560	371	18	compliance	compliance	NOUN
easat-2560	371	19	.	.	PUNCT
easat-2560	372	1	here	here	ADV
easat-2560	372	2	,	,	PUNCT
easat-2560	372	3	it	it	PRON
easat-2560	372	4	seems	seem	VERB
easat-2560	372	5	that	that	SCONJ
easat-2560	372	6	sanctions	sanction	NOUN
easat-2560	372	7	can	can	AUX
easat-2560	372	8	have	have	VERB
easat-2560	372	9	a	a	DET
easat-2560	372	10	negative	negative	ADJ
easat-2560	372	11	psychological	psychological	ADJ
easat-2560	372	12	effect	effect	NOUN
easat-2560	372	13	without	without	ADP
easat-2560	372	14	sufficient	sufficient	ADJ
easat-2560	372	15	clarity	clarity	NOUN
easat-2560	372	16	or	or	CCONJ
easat-2560	372	17	education	education	NOUN
easat-2560	372	18	,	,	PUNCT
easat-2560	372	19	discouraging	discourage	VERB
easat-2560	372	20	compliance	compliance	NOUN
easat-2560	372	21	rather	rather	ADV
easat-2560	372	22	than	than	ADP
easat-2560	372	23	motivating	motivate	VERB
easat-2560	372	24	it	it	PRON
easat-2560	372	25	.	.	PUNCT
easat-2560	373	1	tax	tax	NOUN
easat-2560	373	2	authorities	authority	NOUN
easat-2560	373	3	must	must	AUX
easat-2560	373	4	balance	balance	VERB
easat-2560	373	5	enforcement	enforcement	NOUN
easat-2560	373	6	with	with	ADP
easat-2560	373	7	educational	educational	ADJ
easat-2560	373	8	support	support	NOUN
easat-2560	373	9	,	,	PUNCT
easat-2560	373	10	ensuring	ensure	VERB
easat-2560	373	11	that	that	SCONJ
easat-2560	373	12	sanctions	sanction	NOUN
easat-2560	373	13	do	do	AUX
easat-2560	373	14	not	not	PART
easat-2560	373	15	inadvertently	inadvertently	ADV
easat-2560	373	16	alienate	alienate	VERB
easat-2560	373	17	taxpayers	taxpayer	NOUN
easat-2560	373	18	.	.	PUNCT
easat-2560	374	1	5.15	5.15	NUM
easat-2560	374	2	.	.	PUNCT
easat-2560	374	3	challenges	challenge	NOUN
easat-2560	374	4	with	with	ADP
easat-2560	374	5	digital	digital	ADJ
easat-2560	374	6	platforms	platform	NOUN
easat-2560	374	7	another	another	DET
easat-2560	374	8	unexpected	unexpected	ADJ
easat-2560	374	9	finding	finding	NOUN
easat-2560	374	10	related	relate	VERB
easat-2560	374	11	to	to	ADP
easat-2560	374	12	the	the	DET
easat-2560	374	13	perceived	perceive	VERB
easat-2560	374	14	complexity	complexity	NOUN
easat-2560	374	15	of	of	ADP
easat-2560	374	16	modernized	modernized	ADJ
easat-2560	374	17	tax	tax	NOUN
easat-2560	374	18	systems	system	NOUN
easat-2560	374	19	.	.	PUNCT
easat-2560	375	1	while	while	SCONJ
easat-2560	375	2	the	the	DET
easat-2560	375	3	technology	technology	NOUN
easat-2560	375	4	acceptance	acceptance	NOUN
easat-2560	375	5	model	model	NOUN
easat-2560	375	6	(	(	PUNCT
easat-2560	375	7	tam	tam	PROPN
easat-2560	375	8	)	)	PUNCT
easat-2560	375	9	emphasizes	emphasize	VERB
easat-2560	375	10	the	the	DET
easat-2560	375	11	importance	importance	NOUN
easat-2560	375	12	of	of	ADP
easat-2560	375	13	ease	ease	NOUN
easat-2560	375	14	of	of	ADP
easat-2560	375	15	use	use	NOUN
easat-2560	375	16	and	and	CCONJ
easat-2560	375	17	usefulness	usefulness	NOUN
easat-2560	375	18	in	in	ADP
easat-2560	375	19	determining	determine	VERB
easat-2560	375	20	technology	technology	NOUN
easat-2560	375	21	adoption	adoption	NOUN
easat-2560	375	22	,	,	PUNCT
easat-2560	375	23	some	some	DET
easat-2560	375	24	participants	participant	NOUN
easat-2560	375	25	reported	report	VERB
easat-2560	375	26	that	that	SCONJ
easat-2560	375	27	despite	despite	SCONJ
easat-2560	375	28	recognizing	recognize	VERB
easat-2560	375	29	the	the	DET
easat-2560	375	30	usefulness	usefulness	NOUN
easat-2560	375	31	of	of	ADP
easat-2560	375	32	digital	digital	ADJ
easat-2560	375	33	platforms	platform	NOUN
easat-2560	375	34	,	,	PUNCT
easat-2560	375	35	they	they	PRON
easat-2560	375	36	found	find	VERB
easat-2560	375	37	them	they	PRON
easat-2560	375	38	too	too	ADV
easat-2560	375	39	complex	complex	ADJ
easat-2560	375	40	to	to	PART
easat-2560	375	41	navigate	navigate	VERB
easat-2560	375	42	effectively	effectively	ADV
easat-2560	375	43	.	.	PUNCT
easat-2560	376	1	one	one	NUM
easat-2560	376	2	participant	participant	NOUN
easat-2560	376	3	shared	share	VERB
easat-2560	376	4	:	:	PUNCT
easat-2560	376	5	“	"	PUNCT
easat-2560	376	6	i	i	PRON
easat-2560	376	7	know	know	VERB
easat-2560	376	8	the	the	DET
easat-2560	376	9	online	online	ADJ
easat-2560	376	10	system	system	NOUN
easat-2560	376	11	is	be	AUX
easat-2560	376	12	useful	useful	ADJ
easat-2560	376	13	,	,	PUNCT
easat-2560	376	14	but	but	CCONJ
easat-2560	376	15	i	i	PRON
easat-2560	376	16	still	still	ADV
easat-2560	376	17	struggle	struggle	VERB
easat-2560	376	18	to	to	PART
easat-2560	376	19	use	use	VERB
easat-2560	376	20	it	it	PRON
easat-2560	376	21	.	.	PUNCT
easat-2560	377	1	it	it	PRON
easat-2560	377	2	is	be	AUX
easat-2560	377	3	more	more	ADV
easat-2560	377	4	complicated	complicated	ADJ
easat-2560	377	5	than	than	SCONJ
easat-2560	377	6	it	it	PRON
easat-2560	377	7	needs	need	VERB
easat-2560	377	8	to	to	PART
easat-2560	377	9	be	be	AUX
easat-2560	377	10	.	.	PUNCT
easat-2560	377	11	”	"	PUNCT
easat-2560	378	1	this	this	PRON
easat-2560	378	2	is	be	AUX
easat-2560	378	3	contradictory	contradictory	ADJ
easat-2560	378	4	to	to	ADP
easat-2560	378	5	the	the	DET
easat-2560	378	6	expected	expect	VERB
easat-2560	378	7	relationship	relationship	NOUN
easat-2560	378	8	between	between	ADP
easat-2560	378	9	usefulness	usefulness	NOUN
easat-2560	378	10	and	and	CCONJ
easat-2560	378	11	adoption	adoption	NOUN
easat-2560	378	12	.	.	PUNCT
easat-2560	379	1	typically	typically	ADV
easat-2560	379	2	,	,	PUNCT
easat-2560	379	3	users	user	NOUN
easat-2560	379	4	who	who	PRON
easat-2560	379	5	perceive	perceive	VERB
easat-2560	379	6	a	a	DET
easat-2560	379	7	system	system	NOUN
easat-2560	379	8	as	as	ADP
easat-2560	379	9	applicable	applicable	ADJ
easat-2560	379	10	are	be	AUX
easat-2560	379	11	more	more	ADV
easat-2560	379	12	likely	likely	ADJ
easat-2560	379	13	to	to	PART
easat-2560	379	14	adopt	adopt	VERB
easat-2560	379	15	it	it	PRON
easat-2560	379	16	.	.	PUNCT
easat-2560	380	1	however	however	ADV
easat-2560	380	2	,	,	PUNCT
easat-2560	380	3	in	in	ADP
easat-2560	380	4	this	this	DET
easat-2560	380	5	case	case	NOUN
easat-2560	380	6	,	,	PUNCT
easat-2560	380	7	even	even	ADV
easat-2560	380	8	those	those	PRON
easat-2560	380	9	who	who	PRON
easat-2560	380	10	acknowledged	acknowledge	VERB
easat-2560	380	11	the	the	DET
easat-2560	380	12	system	system	NOUN
easat-2560	380	13	's	's	PART
easat-2560	380	14	benefits	benefit	NOUN
easat-2560	380	15	struggled	struggle	VERB
easat-2560	380	16	with	with	ADP
easat-2560	380	17	its	its	PRON
easat-2560	380	18	complexity	complexity	NOUN
easat-2560	380	19	,	,	PUNCT
easat-2560	380	20	which	which	PRON
easat-2560	380	21	hindered	hinder	VERB
easat-2560	380	22	compliance	compliance	NOUN
easat-2560	380	23	.	.	PUNCT
easat-2560	381	1	this	this	DET
easat-2560	381	2	2831	2831	NUM
easat-2560	381	3	edelweiss	edelweiss	PROPN
easat-2560	381	4	applied	apply	VERB
easat-2560	381	5	science	science	NOUN
easat-2560	381	6	and	and	CCONJ
easat-2560	381	7	technology	technology	NOUN
easat-2560	381	8	issn	issn	PROPN
easat-2560	381	9	:	:	PUNCT
easat-2560	381	10	2576	2576	NUM
easat-2560	381	11	-	-	SYM
easat-2560	381	12	8484	8484	NUM
easat-2560	381	13	vol	vol	NOUN
easat-2560	381	14	.	.	PROPN
easat-2560	381	15	8	8	NUM
easat-2560	381	16	,	,	PUNCT
easat-2560	381	17	no	no	INTJ
easat-2560	381	18	.	.	NOUN
easat-2560	381	19	6	6	NUM
easat-2560	381	20	:	:	SYM
easat-2560	381	21	2817	2817	NUM
easat-2560	381	22	-	-	SYM
easat-2560	381	23	2835	2835	NUM
easat-2560	381	24	,	,	PUNCT
easat-2560	381	25	2024	2024	NUM
easat-2560	381	26	doi	doi	NOUN
easat-2560	381	27	:	:	PUNCT
easat-2560	381	28	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	381	29	©	©	PROPN
easat-2560	381	30	2024	2024	NUM
easat-2560	381	31	by	by	ADP
easat-2560	381	32	the	the	DET
easat-2560	381	33	authors	author	NOUN
easat-2560	381	34	;	;	PUNCT
easat-2560	381	35	licensee	licensee	PROPN
easat-2560	381	36	learning	learn	VERB
easat-2560	381	37	gate	gate	PROPN
easat-2560	381	38	suggests	suggest	VERB
easat-2560	381	39	that	that	SCONJ
easat-2560	381	40	usefulness	usefulness	NOUN
easat-2560	381	41	alone	alone	ADV
easat-2560	381	42	is	be	AUX
easat-2560	381	43	insufficient	insufficient	ADJ
easat-2560	381	44	—	—	PUNCT
easat-2560	381	45	platforms	platform	NOUN
easat-2560	381	46	must	must	AUX
easat-2560	381	47	also	also	ADV
easat-2560	381	48	be	be	AUX
easat-2560	381	49	intuitive	intuitive	ADJ
easat-2560	381	50	and	and	CCONJ
easat-2560	381	51	straightforward	straightforward	ADJ
easat-2560	381	52	to	to	PART
easat-2560	381	53	achieve	achieve	VERB
easat-2560	381	54	the	the	DET
easat-2560	381	55	desired	desire	VERB
easat-2560	381	56	outcomes	outcome	NOUN
easat-2560	381	57	.	.	PUNCT
easat-2560	382	1	5.16	5.16	NUM
easat-2560	382	2	.	.	PUNCT
easat-2560	383	1	influence	influence	NOUN
easat-2560	383	2	of	of	ADP
easat-2560	383	3	peer	peer	NOUN
easat-2560	383	4	norms	norm	NOUN
easat-2560	383	5	another	another	DET
easat-2560	383	6	unexpected	unexpected	ADJ
easat-2560	383	7	finding	finding	NOUN
easat-2560	383	8	relates	relate	VERB
easat-2560	383	9	to	to	ADP
easat-2560	383	10	the	the	DET
easat-2560	383	11	role	role	NOUN
easat-2560	383	12	of	of	ADP
easat-2560	383	13	subjective	subjective	ADJ
easat-2560	383	14	norms	norm	NOUN
easat-2560	383	15	,	,	PUNCT
easat-2560	383	16	particularly	particularly	ADV
easat-2560	383	17	peer	peer	NOUN
easat-2560	383	18	influence	influence	NOUN
easat-2560	383	19	,	,	PUNCT
easat-2560	383	20	in	in	ADP
easat-2560	383	21	shaping	shape	VERB
easat-2560	383	22	compliance	compliance	NOUN
easat-2560	383	23	behavior	behavior	NOUN
easat-2560	383	24	.	.	PUNCT
easat-2560	384	1	according	accord	VERB
easat-2560	384	2	to	to	ADP
easat-2560	384	3	the	the	DET
easat-2560	384	4	theory	theory	NOUN
easat-2560	384	5	of	of	ADP
easat-2560	384	6	planned	plan	VERB
easat-2560	384	7	behavior	behavior	NOUN
easat-2560	384	8	(	(	PUNCT
easat-2560	384	9	tpb	tpb	NOUN
easat-2560	384	10	)	)	PUNCT
easat-2560	384	11	,	,	PUNCT
easat-2560	384	12	social	social	ADJ
easat-2560	384	13	norms	norm	NOUN
easat-2560	384	14	can	can	AUX
easat-2560	384	15	significantly	significantly	ADV
easat-2560	384	16	influence	influence	VERB
easat-2560	384	17	individual	individual	ADJ
easat-2560	384	18	behavior	behavior	NOUN
easat-2560	384	19	.	.	PUNCT
easat-2560	385	1	however	however	ADV
easat-2560	385	2	,	,	PUNCT
easat-2560	385	3	in	in	ADP
easat-2560	385	4	this	this	DET
easat-2560	385	5	study	study	NOUN
easat-2560	385	6	,	,	PUNCT
easat-2560	385	7	the	the	DET
easat-2560	385	8	data	datum	NOUN
easat-2560	385	9	revealed	reveal	VERB
easat-2560	385	10	that	that	SCONJ
easat-2560	385	11	while	while	SCONJ
easat-2560	385	12	their	their	PRON
easat-2560	385	13	peers	peer	NOUN
easat-2560	385	14	'	'	PART
easat-2560	385	15	behavior	behavior	NOUN
easat-2560	385	16	influenced	influence	VERB
easat-2560	385	17	some	some	DET
easat-2560	385	18	participants	participant	NOUN
easat-2560	385	19	,	,	PUNCT
easat-2560	385	20	others	other	NOUN
easat-2560	385	21	showed	show	VERB
easat-2560	385	22	independence	independence	NOUN
easat-2560	385	23	in	in	ADP
easat-2560	385	24	their	their	PRON
easat-2560	385	25	compliance	compliance	NOUN
easat-2560	385	26	decisions	decision	NOUN
easat-2560	385	27	,	,	PUNCT
easat-2560	385	28	regardless	regardless	ADV
easat-2560	385	29	of	of	ADP
easat-2560	385	30	what	what	PRON
easat-2560	385	31	others	other	NOUN
easat-2560	385	32	in	in	ADP
easat-2560	385	33	their	their	PRON
easat-2560	385	34	network	network	NOUN
easat-2560	385	35	were	be	AUX
easat-2560	385	36	doing	do	VERB
easat-2560	385	37	.	.	PUNCT
easat-2560	386	1	for	for	ADP
easat-2560	386	2	example	example	NOUN
easat-2560	386	3	:	:	PUNCT
easat-2560	386	4	“	"	PUNCT
easat-2560	386	5	i	i	PRON
easat-2560	386	6	know	know	VERB
easat-2560	386	7	some	some	DET
easat-2560	386	8	people	people	NOUN
easat-2560	386	9	who	who	PRON
easat-2560	386	10	do	do	AUX
easat-2560	386	11	not	not	PART
easat-2560	386	12	fully	fully	ADV
easat-2560	386	13	report	report	VERB
easat-2560	386	14	their	their	PRON
easat-2560	386	15	earnings	earning	NOUN
easat-2560	386	16	,	,	PUNCT
easat-2560	386	17	but	but	CCONJ
easat-2560	386	18	i	i	PRON
easat-2560	386	19	prefer	prefer	VERB
easat-2560	386	20	to	to	PART
easat-2560	386	21	follow	follow	VERB
easat-2560	386	22	the	the	DET
easat-2560	386	23	rules	rule	NOUN
easat-2560	386	24	,	,	PUNCT
easat-2560	386	25	even	even	ADV
easat-2560	386	26	if	if	SCONJ
easat-2560	386	27	others	other	NOUN
easat-2560	386	28	do	do	VERB
easat-2560	386	29	not	not	PART
easat-2560	386	30	.	.	PUNCT
easat-2560	386	31	”	"	PUNCT
easat-2560	387	1	this	this	PRON
easat-2560	387	2	suggests	suggest	VERB
easat-2560	387	3	that	that	SCONJ
easat-2560	387	4	the	the	DET
easat-2560	387	5	influence	influence	NOUN
easat-2560	387	6	of	of	ADP
easat-2560	387	7	subjective	subjective	ADJ
easat-2560	387	8	norms	norm	NOUN
easat-2560	387	9	may	may	AUX
easat-2560	387	10	be	be	AUX
easat-2560	387	11	less	less	ADV
easat-2560	387	12	consistent	consistent	ADJ
easat-2560	387	13	or	or	CCONJ
easat-2560	387	14	powerful	powerful	ADJ
easat-2560	387	15	than	than	SCONJ
easat-2560	387	16	expected	expect	VERB
easat-2560	387	17	.	.	PUNCT
easat-2560	388	1	while	while	SCONJ
easat-2560	388	2	social	social	ADJ
easat-2560	388	3	influences	influence	NOUN
easat-2560	388	4	are	be	AUX
easat-2560	388	5	still	still	ADV
easat-2560	388	6	relevant	relevant	ADJ
easat-2560	388	7	,	,	PUNCT
easat-2560	388	8	individual	individual	ADJ
easat-2560	388	9	attitudes	attitude	NOUN
easat-2560	388	10	toward	toward	ADP
easat-2560	388	11	tax	tax	NOUN
easat-2560	388	12	obligations	obligation	NOUN
easat-2560	388	13	and	and	CCONJ
easat-2560	388	14	personal	personal	ADJ
easat-2560	388	15	ethics	ethic	NOUN
easat-2560	388	16	appeared	appear	VERB
easat-2560	388	17	to	to	PART
easat-2560	388	18	play	play	VERB
easat-2560	388	19	a	a	DET
easat-2560	388	20	more	more	ADV
easat-2560	388	21	vital	vital	ADJ
easat-2560	388	22	role	role	NOUN
easat-2560	388	23	for	for	ADP
easat-2560	388	24	some	some	DET
easat-2560	388	25	participants	participant	NOUN
easat-2560	388	26	,	,	PUNCT
easat-2560	388	27	contrary	contrary	ADV
easat-2560	388	28	to	to	ADP
easat-2560	388	29	the	the	DET
easat-2560	388	30	expectations	expectation	NOUN
easat-2560	388	31	outlined	outline	VERB
easat-2560	388	32	by	by	ADP
easat-2560	388	33	tpb	tpb	NOUN
easat-2560	388	34	.	.	PUNCT
easat-2560	389	1	this	this	PRON
easat-2560	389	2	points	point	VERB
easat-2560	389	3	to	to	ADP
easat-2560	389	4	the	the	DET
easat-2560	389	5	possibility	possibility	NOUN
easat-2560	389	6	that	that	SCONJ
easat-2560	389	7	personal	personal	ADJ
easat-2560	389	8	accountability	accountability	NOUN
easat-2560	389	9	might	might	AUX
easat-2560	389	10	outweigh	outweigh	VERB
easat-2560	389	11	social	social	ADJ
easat-2560	389	12	pressures	pressure	NOUN
easat-2560	389	13	regarding	regard	VERB
easat-2560	389	14	tax	tax	NOUN
easat-2560	389	15	compliance	compliance	NOUN
easat-2560	389	16	in	in	ADP
easat-2560	389	17	the	the	DET
easat-2560	389	18	context	context	NOUN
easat-2560	389	19	of	of	ADP
easat-2560	389	20	digital	digital	ADJ
easat-2560	389	21	content	content	NOUN
easat-2560	389	22	creators	creator	NOUN
easat-2560	389	23	.	.	PUNCT
easat-2560	390	1	5.17	5.17	NUM
easat-2560	390	2	.	.	PUNCT
easat-2560	391	1	perceived	perceive	VERB
easat-2560	391	2	inequality	inequality	NOUN
easat-2560	391	3	in	in	ADP
easat-2560	391	4	tax	tax	NOUN
easat-2560	391	5	policies	policy	NOUN
easat-2560	391	6	a	a	DET
easat-2560	391	7	key	key	ADJ
easat-2560	391	8	finding	finding	NOUN
easat-2560	391	9	was	be	AUX
easat-2560	391	10	the	the	DET
easat-2560	391	11	perception	perception	NOUN
easat-2560	391	12	of	of	ADP
easat-2560	391	13	inequality	inequality	NOUN
easat-2560	391	14	in	in	ADP
easat-2560	391	15	tax	tax	NOUN
easat-2560	391	16	policy	policy	NOUN
easat-2560	391	17	application	application	NOUN
easat-2560	391	18	,	,	PUNCT
easat-2560	391	19	where	where	SCONJ
easat-2560	391	20	smaller	small	ADJ
easat-2560	391	21	msmes	msme	NOUN
easat-2560	391	22	and	and	CCONJ
easat-2560	391	23	digital	digital	ADJ
easat-2560	391	24	content	content	NOUN
easat-2560	391	25	creators	creator	NOUN
easat-2560	391	26	felt	feel	VERB
easat-2560	391	27	that	that	SCONJ
easat-2560	391	28	they	they	PRON
easat-2560	391	29	were	be	AUX
easat-2560	391	30	treated	treat	VERB
easat-2560	391	31	the	the	DET
easat-2560	391	32	same	same	ADJ
easat-2560	391	33	as	as	ADP
easat-2560	391	34	large	large	ADJ
easat-2560	391	35	corporations	corporation	NOUN
easat-2560	391	36	.	.	PUNCT
easat-2560	392	1	this	this	DET
easat-2560	392	2	perception	perception	NOUN
easat-2560	392	3	created	create	VERB
easat-2560	392	4	dissatisfaction	dissatisfaction	NOUN
easat-2560	392	5	and	and	CCONJ
easat-2560	392	6	,	,	PUNCT
easat-2560	392	7	in	in	ADP
easat-2560	392	8	some	some	DET
easat-2560	392	9	cases	case	NOUN
easat-2560	392	10	,	,	PUNCT
easat-2560	392	11	reluctance	reluctance	NOUN
easat-2560	392	12	to	to	PART
easat-2560	392	13	fully	fully	ADV
easat-2560	392	14	comply	comply	VERB
easat-2560	392	15	with	with	ADP
easat-2560	392	16	tax	tax	NOUN
easat-2560	392	17	obligations	obligation	NOUN
easat-2560	392	18	.	.	PUNCT
easat-2560	393	1	participants	participant	NOUN
easat-2560	393	2	voiced	voice	VERB
easat-2560	393	3	concerns	concern	NOUN
easat-2560	393	4	that	that	SCONJ
easat-2560	393	5	tax	tax	NOUN
easat-2560	393	6	policies	policy	NOUN
easat-2560	393	7	were	be	AUX
easat-2560	393	8	not	not	PART
easat-2560	393	9	tailored	tailor	VERB
easat-2560	393	10	to	to	ADP
easat-2560	393	11	the	the	DET
easat-2560	393	12	digital	digital	ADJ
easat-2560	393	13	business	business	NOUN
easat-2560	393	14	model	model	NOUN
easat-2560	393	15	or	or	CCONJ
easat-2560	393	16	their	their	PRON
easat-2560	393	17	unique	unique	ADJ
easat-2560	393	18	income	income	NOUN
easat-2560	393	19	structures	structure	NOUN
easat-2560	393	20	.	.	PUNCT
easat-2560	394	1	as	as	SCONJ
easat-2560	394	2	one	one	NUM
easat-2560	394	3	participant	participant	NOUN
easat-2560	394	4	remarked	remark	VERB
easat-2560	394	5	:	:	PUNCT
easat-2560	394	6	“	"	PUNCT
easat-2560	394	7	the	the	DET
easat-2560	394	8	tax	tax	NOUN
easat-2560	394	9	system	system	NOUN
easat-2560	394	10	feels	feel	VERB
easat-2560	394	11	like	like	SCONJ
easat-2560	394	12	it	it	PRON
easat-2560	394	13	is	be	AUX
easat-2560	394	14	built	build	VERB
easat-2560	394	15	for	for	ADP
easat-2560	394	16	large	large	ADJ
easat-2560	394	17	companies	company	NOUN
easat-2560	394	18	,	,	PUNCT
easat-2560	394	19	not	not	PART
easat-2560	394	20	for	for	ADP
easat-2560	394	21	someone	someone	PRON
easat-2560	394	22	like	like	ADP
easat-2560	394	23	me	i	PRON
easat-2560	394	24	who	who	PRON
easat-2560	394	25	runs	run	VERB
easat-2560	394	26	everything	everything	PRON
easat-2560	394	27	online	online	ADV
easat-2560	394	28	.	.	PUNCT
easat-2560	394	29	”	"	PUNCT
easat-2560	395	1	this	this	DET
easat-2560	395	2	finding	finding	NOUN
easat-2560	395	3	was	be	AUX
easat-2560	395	4	unexpected	unexpected	ADJ
easat-2560	395	5	,	,	PUNCT
easat-2560	395	6	as	as	SCONJ
easat-2560	395	7	the	the	DET
easat-2560	395	8	study	study	NOUN
easat-2560	395	9	initially	initially	ADV
easat-2560	395	10	hypothesized	hypothesize	VERB
easat-2560	395	11	that	that	SCONJ
easat-2560	395	12	digital	digital	ADJ
easat-2560	395	13	msmes	msme	NOUN
easat-2560	395	14	would	would	AUX
easat-2560	395	15	benefit	benefit	VERB
easat-2560	395	16	from	from	ADP
easat-2560	395	17	modernization	modernization	NOUN
easat-2560	395	18	efforts	effort	NOUN
easat-2560	395	19	.	.	PUNCT
easat-2560	396	1	instead	instead	ADV
easat-2560	396	2	,	,	PUNCT
easat-2560	396	3	the	the	DET
easat-2560	396	4	perceived	perceive	VERB
easat-2560	396	5	lack	lack	NOUN
easat-2560	396	6	of	of	ADP
easat-2560	396	7	tailored	tailor	VERB
easat-2560	396	8	policies	policy	NOUN
easat-2560	396	9	emerged	emerge	VERB
easat-2560	396	10	as	as	ADP
easat-2560	396	11	a	a	DET
easat-2560	396	12	barrier	barrier	NOUN
easat-2560	396	13	to	to	ADP
easat-2560	396	14	compliance	compliance	NOUN
easat-2560	396	15	,	,	PUNCT
easat-2560	396	16	suggesting	suggest	VERB
easat-2560	396	17	that	that	SCONJ
easat-2560	396	18	policy	policy	NOUN
easat-2560	396	19	reforms	reform	NOUN
easat-2560	396	20	must	must	AUX
easat-2560	396	21	be	be	AUX
easat-2560	396	22	more	more	ADV
easat-2560	396	23	adaptable	adaptable	ADJ
easat-2560	396	24	to	to	ADP
easat-2560	396	25	the	the	DET
easat-2560	396	26	needs	need	NOUN
easat-2560	396	27	of	of	ADP
easat-2560	396	28	digital	digital	ADJ
easat-2560	396	29	businesses	business	NOUN
easat-2560	396	30	.	.	PUNCT
easat-2560	397	1	5.18	5.18	NUM
easat-2560	397	2	.	.	PUNCT
easat-2560	398	1	addressing	address	VERB
easat-2560	398	2	unexpected	unexpected	ADJ
easat-2560	398	3	findings	finding	NOUN
easat-2560	398	4	these	these	DET
easat-2560	398	5	unexpected	unexpected	ADJ
easat-2560	398	6	or	or	CCONJ
easat-2560	398	7	contradictory	contradictory	ADJ
easat-2560	398	8	findings	finding	NOUN
easat-2560	398	9	highlight	highlight	VERB
easat-2560	398	10	areas	area	NOUN
easat-2560	398	11	where	where	SCONJ
easat-2560	398	12	tax	tax	NOUN
easat-2560	398	13	authorities	authority	NOUN
easat-2560	398	14	may	may	AUX
easat-2560	398	15	need	need	VERB
easat-2560	398	16	to	to	PART
easat-2560	398	17	adjust	adjust	VERB
easat-2560	398	18	their	their	PRON
easat-2560	398	19	strategies	strategy	NOUN
easat-2560	398	20	:	:	PUNCT
easat-2560	398	21	a.	a.	NOUN
easat-2560	398	22	education	education	NOUN
easat-2560	398	23	and	and	CCONJ
easat-2560	398	24	guidance	guidance	NOUN
easat-2560	398	25	:	:	PUNCT
easat-2560	398	26	sanctions	sanction	NOUN
easat-2560	398	27	should	should	AUX
easat-2560	398	28	be	be	AUX
easat-2560	398	29	coupled	couple	VERB
easat-2560	398	30	with	with	ADP
easat-2560	398	31	precise	precise	ADJ
easat-2560	398	32	,	,	PUNCT
easat-2560	398	33	accessible	accessible	ADJ
easat-2560	398	34	guidance	guidance	NOUN
easat-2560	398	35	to	to	PART
easat-2560	398	36	ensure	ensure	VERB
easat-2560	398	37	penalties	penalty	NOUN
easat-2560	398	38	do	do	AUX
easat-2560	398	39	not	not	PART
easat-2560	398	40	foster	foster	VERB
easat-2560	398	41	taxpayer	taxpayer	NOUN
easat-2560	398	42	resentment	resentment	NOUN
easat-2560	398	43	or	or	CCONJ
easat-2560	398	44	alienation	alienation	NOUN
easat-2560	398	45	.	.	PUNCT
easat-2560	399	1	b.	b.	PROPN
easat-2560	399	2	simplifying	simplify	VERB
easat-2560	399	3	digital	digital	ADJ
easat-2560	399	4	platforms	platform	NOUN
easat-2560	399	5	:	:	PUNCT
easat-2560	399	6	while	while	SCONJ
easat-2560	399	7	digital	digital	ADJ
easat-2560	399	8	tax	tax	NOUN
easat-2560	399	9	systems	system	NOUN
easat-2560	399	10	are	be	AUX
easat-2560	399	11	beneficial	beneficial	ADJ
easat-2560	399	12	,	,	PUNCT
easat-2560	399	13	they	they	PRON
easat-2560	399	14	must	must	AUX
easat-2560	399	15	be	be	AUX
easat-2560	399	16	designed	design	VERB
easat-2560	399	17	with	with	ADP
easat-2560	399	18	user	user	NOUN
easat-2560	399	19	-	-	PUNCT
easat-2560	399	20	friendliness	friendliness	NOUN
easat-2560	399	21	in	in	ADP
easat-2560	399	22	mind	mind	NOUN
easat-2560	399	23	to	to	PART
easat-2560	399	24	ensure	ensure	VERB
easat-2560	399	25	widespread	widespread	ADJ
easat-2560	399	26	adoption	adoption	NOUN
easat-2560	399	27	and	and	CCONJ
easat-2560	399	28	ease	ease	NOUN
easat-2560	399	29	of	of	ADP
easat-2560	399	30	compliance	compliance	NOUN
easat-2560	399	31	.	.	PUNCT
easat-2560	400	1	c.	c.	PROPN
easat-2560	400	2	tailored	tailor	VERB
easat-2560	400	3	policies	policy	NOUN
easat-2560	400	4	for	for	ADP
easat-2560	400	5	digital	digital	ADJ
easat-2560	400	6	businesses	business	NOUN
easat-2560	400	7	:	:	PUNCT
easat-2560	400	8	tax	tax	NOUN
easat-2560	400	9	policies	policy	NOUN
easat-2560	400	10	must	must	AUX
easat-2560	400	11	reflect	reflect	VERB
easat-2560	400	12	the	the	DET
easat-2560	400	13	unique	unique	ADJ
easat-2560	400	14	characteristics	characteristic	NOUN
easat-2560	400	15	of	of	ADP
easat-2560	400	16	digital	digital	ADJ
easat-2560	400	17	msmes	msme	NOUN
easat-2560	400	18	and	and	CCONJ
easat-2560	400	19	content	content	NOUN
easat-2560	400	20	creators	creator	NOUN
easat-2560	400	21	,	,	PUNCT
easat-2560	400	22	ensuring	ensure	VERB
easat-2560	400	23	fairness	fairness	NOUN
easat-2560	400	24	and	and	CCONJ
easat-2560	400	25	addressing	address	VERB
easat-2560	400	26	concerns	concern	NOUN
easat-2560	400	27	around	around	ADP
easat-2560	400	28	equity	equity	NOUN
easat-2560	400	29	in	in	ADP
easat-2560	400	30	tax	tax	NOUN
easat-2560	400	31	treatment	treatment	NOUN
easat-2560	400	32	.	.	PUNCT
easat-2560	401	1	5.19	5.19	NUM
easat-2560	401	2	.	.	PUNCT
easat-2560	401	3	practical	practical	ADJ
easat-2560	401	4	implications	implication	NOUN
easat-2560	401	5	and	and	CCONJ
easat-2560	401	6	recommendation	recommendation	VERB
easat-2560	401	7	the	the	DET
easat-2560	401	8	model	model	NOUN
easat-2560	401	9	proposed	propose	VERB
easat-2560	401	10	in	in	ADP
easat-2560	401	11	this	this	DET
easat-2560	401	12	study	study	NOUN
easat-2560	401	13	,	,	PUNCT
easat-2560	401	14	which	which	PRON
easat-2560	401	15	introduces	introduce	VERB
easat-2560	401	16	differentiated	differentiated	ADJ
easat-2560	401	17	tax	tax	NOUN
easat-2560	401	18	rates	rate	NOUN
easat-2560	401	19	for	for	ADP
easat-2560	401	20	various	various	ADJ
easat-2560	401	21	categories	category	NOUN
easat-2560	401	22	of	of	ADP
easat-2560	401	23	taxpayers	taxpayer	NOUN
easat-2560	401	24	,	,	PUNCT
easat-2560	401	25	including	include	VERB
easat-2560	401	26	micro	micro	NOUN
easat-2560	401	27	,	,	PUNCT
easat-2560	401	28	small	small	ADJ
easat-2560	401	29	,	,	PUNCT
easat-2560	401	30	and	and	CCONJ
easat-2560	401	31	medium	medium	ADJ
easat-2560	401	32	-	-	PUNCT
easat-2560	401	33	sized	sized	ADJ
easat-2560	401	34	enterprises	enterprise	NOUN
easat-2560	401	35	(	(	PUNCT
easat-2560	401	36	msmes	msmes	PROPN
easat-2560	401	37	)	)	PUNCT
easat-2560	401	38	,	,	PUNCT
easat-2560	401	39	is	be	AUX
easat-2560	401	40	expected	expect	VERB
easat-2560	401	41	to	to	PART
easat-2560	401	42	enhance	enhance	VERB
easat-2560	401	43	tax	tax	NOUN
easat-2560	401	44	compliance	compliance	NOUN
easat-2560	401	45	by	by	ADP
easat-2560	401	46	simplifying	simplify	VERB
easat-2560	401	47	the	the	DET
easat-2560	401	48	taxation	taxation	NOUN
easat-2560	401	49	process	process	NOUN
easat-2560	401	50	and	and	CCONJ
easat-2560	401	51	making	make	VERB
easat-2560	401	52	it	it	PRON
easat-2560	401	53	more	more	ADV
easat-2560	401	54	equitable	equitable	ADJ
easat-2560	401	55	.	.	PUNCT
easat-2560	402	1	the	the	DET
easat-2560	402	2	following	follow	VERB
easat-2560	402	3	practical	practical	ADJ
easat-2560	402	4	implications	implication	NOUN
easat-2560	402	5	and	and	CCONJ
easat-2560	402	6	recommendations	recommendation	NOUN
easat-2560	402	7	can	can	AUX
easat-2560	402	8	be	be	AUX
easat-2560	402	9	drawn	draw	VERB
easat-2560	402	10	:	:	PUNCT
easat-2560	402	11	table	table	NOUN
easat-2560	402	12	4	4	NUM
easat-2560	402	13	.	.	PUNCT
easat-2560	403	1	taxpayer	taxpayer	NOUN
easat-2560	403	2	category	category	NOUN
easat-2560	403	3	turnover	turnover	NOUN
easat-2560	403	4	(	(	PUNCT
easat-2560	403	5	idr	idr	NOUN
easat-2560	403	6	)	)	PUNCT
easat-2560	403	7	turnover	turnover	NOUN
easat-2560	403	8	(	(	PUNCT
easat-2560	403	9	usd	usd	NOUN
easat-2560	403	10	)	)	PUNCT
easat-2560	403	11	tax	tax	NOUN
easat-2560	403	12	rate	rate	NOUN
easat-2560	403	13	micro	micro	PROPN
easat-2560	403	14	msme	msme	PROPN
easat-2560	403	15	(	(	PUNCT
easat-2560	403	16	individual	individual	NOUN
easat-2560	403	17	)	)	PUNCT
easat-2560	403	18	<	<	X
easat-2560	403	19	rp	rp	X
easat-2560	403	20	500	500	NUM
easat-2560	403	21	million	million	NUM
easat-2560	403	22	<	<	SYM
easat-2560	403	23	$	$	SYM
easat-2560	403	24	32,500	32,500	NUM
easat-2560	403	25	0.25	0.25	NUM
easat-2560	403	26	%	%	NOUN
easat-2560	403	27	individual	individual	NOUN
easat-2560	403	28	(	(	PUNCT
easat-2560	403	29	tier	tier	NOUN
easat-2560	403	30	1	1	NUM
easat-2560	403	31	)	)	PUNCT
easat-2560	403	32	rp	rp	NOUN
easat-2560	403	33	500	500	NUM
easat-2560	403	34	million	million	NUM
easat-2560	403	35	-	-	PUNCT
easat-2560	403	36	rp	rp	NOUN
easat-2560	403	37	2	2	NUM
easat-2560	403	38	billion	billion	NUM
easat-2560	403	39	$	$	SYM
easat-2560	403	40	32,500-$130,000	32,500-$130,000	NUM
easat-2560	403	41	0.5	0.5	NUM
easat-2560	403	42	%	%	NOUN
easat-2560	403	43	individual	individual	NOUN
easat-2560	403	44	(	(	PUNCT
easat-2560	403	45	tier	tier	NOUN
easat-2560	403	46	2	2	NUM
easat-2560	403	47	)	)	PUNCT
easat-2560	403	48	rp	rp	NOUN
easat-2560	403	49	2	2	NUM
easat-2560	403	50	billion	billion	NUM
easat-2560	403	51	-	-	PUNCT
easat-2560	403	52	rp	rp	NOUN
easat-2560	403	53	.	.	PROPN
easat-2560	404	1	4.8	4.8	NUM
easat-2560	404	2	billion	billion	NUM
easat-2560	404	3	$	$	SYM
easat-2560	404	4	130,000-$312,000	130,000-$312,000	NUM
easat-2560	404	5	1	1	NUM
easat-2560	404	6	%	%	NOUN
easat-2560	404	7	corporate	corporate	ADJ
easat-2560	404	8	taxpayer	taxpayer	NOUN
easat-2560	404	9	(	(	PUNCT
easat-2560	404	10	final	final	ADJ
easat-2560	404	11	<	<	X
easat-2560	404	12	rp	rp	NOUN
easat-2560	404	13	.	.	PROPN
easat-2560	404	14	4.8	4.8	NUM
easat-2560	404	15	billion	billion	NUM
easat-2560	404	16	<	<	SYM
easat-2560	404	17	$	$	SYM
easat-2560	404	18	312,000	312,000	NUM
easat-2560	404	19	1.5	1.5	NUM
easat-2560	404	20	%	%	NOUN
easat-2560	404	21	2832	2832	NUM
easat-2560	404	22	edelweiss	edelweiss	PROPN
easat-2560	404	23	applied	apply	VERB
easat-2560	404	24	science	science	NOUN
easat-2560	404	25	and	and	CCONJ
easat-2560	404	26	technology	technology	NOUN
easat-2560	404	27	issn	issn	PROPN
easat-2560	404	28	:	:	PUNCT
easat-2560	404	29	2576	2576	NUM
easat-2560	404	30	-	-	SYM
easat-2560	404	31	8484	8484	NUM
easat-2560	404	32	vol	vol	NOUN
easat-2560	404	33	.	.	PROPN
easat-2560	404	34	8	8	NUM
easat-2560	404	35	,	,	PUNCT
easat-2560	404	36	no	no	INTJ
easat-2560	404	37	.	.	NOUN
easat-2560	405	1	6	6	NUM
easat-2560	405	2	:	:	SYM
easat-2560	405	3	2817	2817	NUM
easat-2560	405	4	-	-	SYM
easat-2560	405	5	2835	2835	NUM
easat-2560	405	6	,	,	PUNCT
easat-2560	405	7	2024	2024	NUM
easat-2560	405	8	doi	doi	NOUN
easat-2560	405	9	:	:	PUNCT
easat-2560	405	10	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	405	11	©	©	PROPN
easat-2560	405	12	2024	2024	NUM
easat-2560	405	13	by	by	ADP
easat-2560	405	14	the	the	DET
easat-2560	405	15	authors	author	NOUN
easat-2560	405	16	;	;	PUNCT
easat-2560	405	17	licensee	licensee	PROPN
easat-2560	405	18	learning	learn	VERB
easat-2560	405	19	gate	gate	NOUN
easat-2560	405	20	rate	rate	NOUN
easat-2560	405	21	)	)	PUNCT
easat-2560	405	22	this	this	DET
easat-2560	405	23	model	model	NOUN
easat-2560	405	24	streamlines	streamline	VERB
easat-2560	405	25	the	the	DET
easat-2560	405	26	process	process	NOUN
easat-2560	405	27	,	,	PUNCT
easat-2560	405	28	ensuring	ensure	VERB
easat-2560	405	29	businesses	business	NOUN
easat-2560	405	30	are	be	AUX
easat-2560	405	31	correctly	correctly	ADV
easat-2560	405	32	classified	classify	VERB
easat-2560	405	33	without	without	ADP
easat-2560	405	34	requiring	require	VERB
easat-2560	405	35	significant	significant	ADJ
easat-2560	405	36	manual	manual	ADJ
easat-2560	405	37	intervention	intervention	NOUN
easat-2560	405	38	.	.	PUNCT
easat-2560	406	1	5.20	5.20	NUM
easat-2560	406	2	.	.	PUNCT
easat-2560	407	1	equitable	equitable	ADJ
easat-2560	407	2	taxation	taxation	NOUN
easat-2560	407	3	system	system	NOUN
easat-2560	407	4	to	to	PART
easat-2560	407	5	ensure	ensure	VERB
easat-2560	407	6	that	that	SCONJ
easat-2560	407	7	msmes	msme	NOUN
easat-2560	407	8	below	below	ADP
easat-2560	407	9	the	the	DET
easat-2560	407	10	rp	rp	NOUN
easat-2560	407	11	500	500	NUM
easat-2560	407	12	million	million	NUM
easat-2560	407	13	(	(	PUNCT
easat-2560	407	14	approximately	approximately	ADV
easat-2560	407	15	usd	usd	NOUN
easat-2560	407	16	32,500	32,500	NUM
easat-2560	407	17	)	)	PUNCT
easat-2560	407	18	threshold	threshold	NOUN
easat-2560	407	19	are	be	AUX
easat-2560	407	20	appropriately	appropriately	ADV
easat-2560	407	21	taxed	tax	VERB
easat-2560	407	22	,	,	PUNCT
easat-2560	407	23	the	the	DET
easat-2560	407	24	government	government	NOUN
easat-2560	407	25	could	could	AUX
easat-2560	407	26	create	create	VERB
easat-2560	407	27	automated	automated	ADJ
easat-2560	407	28	tools	tool	NOUN
easat-2560	407	29	to	to	PART
easat-2560	407	30	help	help	VERB
easat-2560	407	31	businesses	business	NOUN
easat-2560	407	32	track	track	VERB
easat-2560	407	33	their	their	PRON
easat-2560	407	34	income	income	NOUN
easat-2560	407	35	and	and	CCONJ
easat-2560	407	36	ensure	ensure	VERB
easat-2560	407	37	compliance	compliance	NOUN
easat-2560	407	38	.	.	PUNCT
easat-2560	408	1	introducing	introduce	VERB
easat-2560	408	2	a	a	DET
easat-2560	408	3	phased	phased	ADJ
easat-2560	408	4	or	or	CCONJ
easat-2560	408	5	incentive	incentive	NOUN
easat-2560	408	6	-	-	PUNCT
easat-2560	408	7	based	base	VERB
easat-2560	408	8	approach	approach	NOUN
easat-2560	408	9	,	,	PUNCT
easat-2560	408	10	such	such	ADJ
easat-2560	408	11	as	as	ADP
easat-2560	408	12	waiving	waive	VERB
easat-2560	408	13	penalties	penalty	NOUN
easat-2560	408	14	for	for	ADP
easat-2560	408	15	the	the	DET
easat-2560	408	16	first	first	ADJ
easat-2560	408	17	year	year	NOUN
easat-2560	408	18	of	of	ADP
easat-2560	408	19	non	non	ADJ
easat-2560	408	20	-	-	NOUN
easat-2560	408	21	compliance	compliance	NOUN
easat-2560	408	22	or	or	CCONJ
easat-2560	408	23	offering	offer	VERB
easat-2560	408	24	tax	tax	NOUN
easat-2560	408	25	credits	credit	NOUN
easat-2560	408	26	,	,	PUNCT
easat-2560	408	27	could	could	AUX
easat-2560	408	28	encourage	encourage	VERB
easat-2560	408	29	businesses	business	NOUN
easat-2560	408	30	to	to	PART
easat-2560	408	31	register	register	VERB
easat-2560	408	32	and	and	CCONJ
easat-2560	408	33	comply	comply	VERB
easat-2560	408	34	with	with	ADP
easat-2560	408	35	tax	tax	NOUN
easat-2560	408	36	obligations	obligation	NOUN
easat-2560	408	37	voluntarily	voluntarily	ADV
easat-2560	408	38	.	.	PUNCT
easat-2560	409	1	this	this	PRON
easat-2560	409	2	makes	make	VERB
easat-2560	409	3	the	the	DET
easat-2560	409	4	process	process	NOUN
easat-2560	409	5	less	less	ADV
easat-2560	409	6	daunting	daunting	ADJ
easat-2560	409	7	for	for	ADP
easat-2560	409	8	smaller	small	ADJ
easat-2560	409	9	businesses	business	NOUN
easat-2560	409	10	hesitant	hesitant	ADJ
easat-2560	409	11	to	to	PART
easat-2560	409	12	formalize	formalize	VERB
easat-2560	409	13	their	their	PRON
easat-2560	409	14	operations	operation	NOUN
easat-2560	409	15	.	.	PUNCT
easat-2560	410	1	5.21	5.21	NUM
easat-2560	410	2	.	.	PUNCT
easat-2560	410	3	flexibility	flexibility	NOUN
easat-2560	410	4	in	in	ADP
easat-2560	410	5	policy	policy	NOUN
easat-2560	410	6	flexibility	flexibility	NOUN
easat-2560	410	7	in	in	ADP
easat-2560	410	8	tax	tax	NOUN
easat-2560	410	9	rates	rate	NOUN
easat-2560	410	10	for	for	ADP
easat-2560	410	11	micro	micro	ADJ
easat-2560	410	12	and	and	CCONJ
easat-2560	410	13	small	small	ADJ
easat-2560	410	14	enterprises	enterprise	NOUN
easat-2560	410	15	is	be	AUX
easat-2560	410	16	crucial	crucial	ADJ
easat-2560	410	17	,	,	PUNCT
easat-2560	410	18	but	but	CCONJ
easat-2560	410	19	to	to	PART
easat-2560	410	20	make	make	VERB
easat-2560	410	21	this	this	PRON
easat-2560	410	22	more	more	ADV
easat-2560	410	23	applicable	applicable	ADJ
easat-2560	410	24	,	,	PUNCT
easat-2560	410	25	tax	tax	NOUN
easat-2560	410	26	authorities	authority	NOUN
easat-2560	410	27	could	could	AUX
easat-2560	410	28	establish	establish	VERB
easat-2560	410	29	clear	clear	ADJ
easat-2560	410	30	indicators	indicator	NOUN
easat-2560	410	31	for	for	ADP
easat-2560	410	32	when	when	SCONJ
easat-2560	410	33	and	and	CCONJ
easat-2560	410	34	how	how	SCONJ
easat-2560	410	35	these	these	DET
easat-2560	410	36	rates	rate	NOUN
easat-2560	410	37	will	will	AUX
easat-2560	410	38	be	be	AUX
easat-2560	410	39	adjusted	adjust	VERB
easat-2560	410	40	.	.	PUNCT
easat-2560	411	1	for	for	ADP
easat-2560	411	2	example	example	NOUN
easat-2560	411	3	,	,	PUNCT
easat-2560	411	4	adjustments	adjustment	NOUN
easat-2560	411	5	could	could	AUX
easat-2560	411	6	be	be	AUX
easat-2560	411	7	based	base	VERB
easat-2560	411	8	on	on	ADP
easat-2560	411	9	economic	economic	ADJ
easat-2560	411	10	factors	factor	NOUN
easat-2560	411	11	such	such	ADJ
easat-2560	411	12	as	as	ADP
easat-2560	411	13	inflation	inflation	NOUN
easat-2560	411	14	,	,	PUNCT
easat-2560	411	15	sectoral	sectoral	ADJ
easat-2560	411	16	growth	growth	NOUN
easat-2560	411	17	,	,	PUNCT
easat-2560	411	18	or	or	CCONJ
easat-2560	411	19	external	external	ADJ
easat-2560	411	20	market	market	NOUN
easat-2560	411	21	conditions	condition	NOUN
easat-2560	411	22	,	,	PUNCT
easat-2560	411	23	with	with	ADP
easat-2560	411	24	a	a	DET
easat-2560	411	25	review	review	NOUN
easat-2560	411	26	process	process	NOUN
easat-2560	411	27	every	every	DET
easat-2560	411	28	two	two	NUM
easat-2560	411	29	years	year	NOUN
easat-2560	411	30	.	.	PUNCT
easat-2560	412	1	this	this	PRON
easat-2560	412	2	ensures	ensure	VERB
easat-2560	412	3	that	that	SCONJ
easat-2560	412	4	tax	tax	NOUN
easat-2560	412	5	policies	policy	NOUN
easat-2560	412	6	remain	remain	VERB
easat-2560	412	7	adaptive	adaptive	ADJ
easat-2560	412	8	to	to	ADP
easat-2560	412	9	changing	change	VERB
easat-2560	412	10	economic	economic	ADJ
easat-2560	412	11	realities	reality	NOUN
easat-2560	412	12	,	,	PUNCT
easat-2560	412	13	providing	provide	VERB
easat-2560	412	14	businesses	business	NOUN
easat-2560	412	15	with	with	ADP
easat-2560	412	16	predictability	predictability	NOUN
easat-2560	412	17	and	and	CCONJ
easat-2560	412	18	stability	stability	NOUN
easat-2560	412	19	.	.	PUNCT
easat-2560	413	1	5.22	5.22	NUM
easat-2560	413	2	.	.	PUNCT
easat-2560	413	3	promotion	promotion	NOUN
easat-2560	413	4	of	of	ADP
easat-2560	413	5	business	business	NOUN
easat-2560	413	6	growth	growth	NOUN
easat-2560	413	7	besides	besides	SCONJ
easat-2560	413	8	the	the	DET
easat-2560	413	9	lower	low	ADJ
easat-2560	413	10	tax	tax	NOUN
easat-2560	413	11	rates	rate	NOUN
easat-2560	413	12	,	,	PUNCT
easat-2560	413	13	the	the	DET
easat-2560	413	14	government	government	NOUN
easat-2560	413	15	could	could	AUX
easat-2560	413	16	support	support	VERB
easat-2560	413	17	msmes	msme	NOUN
easat-2560	413	18	by	by	ADP
easat-2560	413	19	offering	offer	VERB
easat-2560	413	20	financial	financial	ADJ
easat-2560	413	21	literacy	literacy	NOUN
easat-2560	413	22	and	and	CCONJ
easat-2560	413	23	planning	planning	NOUN
easat-2560	413	24	resources	resource	NOUN
easat-2560	413	25	,	,	PUNCT
easat-2560	413	26	including	include	VERB
easat-2560	413	27	tax	tax	NOUN
easat-2560	413	28	workshops	workshop	NOUN
easat-2560	413	29	or	or	CCONJ
easat-2560	413	30	mentoring	mentor	VERB
easat-2560	413	31	programs	program	NOUN
easat-2560	413	32	that	that	PRON
easat-2560	413	33	help	help	VERB
easat-2560	413	34	small	small	ADJ
easat-2560	413	35	businesses	business	NOUN
easat-2560	413	36	understand	understand	VERB
easat-2560	413	37	the	the	DET
easat-2560	413	38	long	long	ADJ
easat-2560	413	39	-	-	PUNCT
easat-2560	413	40	term	term	NOUN
easat-2560	413	41	benefits	benefit	NOUN
easat-2560	413	42	of	of	ADP
easat-2560	413	43	joining	join	VERB
easat-2560	413	44	the	the	DET
easat-2560	413	45	formal	formal	ADJ
easat-2560	413	46	system	system	NOUN
easat-2560	413	47	.	.	PUNCT
easat-2560	414	1	collaborating	collaborate	VERB
easat-2560	414	2	with	with	ADP
easat-2560	414	3	business	business	NOUN
easat-2560	414	4	incubators	incubator	NOUN
easat-2560	414	5	or	or	CCONJ
easat-2560	414	6	chambers	chamber	NOUN
easat-2560	414	7	of	of	ADP
easat-2560	414	8	commerce	commerce	NOUN
easat-2560	414	9	could	could	AUX
easat-2560	414	10	further	far	ADV
easat-2560	414	11	promote	promote	VERB
easat-2560	414	12	formalization	formalization	NOUN
easat-2560	414	13	by	by	ADP
easat-2560	414	14	providing	provide	VERB
easat-2560	414	15	practical	practical	ADJ
easat-2560	414	16	support	support	NOUN
easat-2560	414	17	for	for	ADP
easat-2560	414	18	business	business	NOUN
easat-2560	414	19	owners	owner	NOUN
easat-2560	414	20	as	as	SCONJ
easat-2560	414	21	they	they	PRON
easat-2560	414	22	transition	transition	VERB
easat-2560	414	23	into	into	ADP
easat-2560	414	24	the	the	DET
easat-2560	414	25	formal	formal	ADJ
easat-2560	414	26	economy	economy	NOUN
easat-2560	414	27	.	.	PUNCT
easat-2560	415	1	5.23	5.23	NUM
easat-2560	415	2	.	.	PUNCT
easat-2560	416	1	integration	integration	NOUN
easat-2560	416	2	of	of	ADP
easat-2560	416	3	digital	digital	ADJ
easat-2560	416	4	tools	tool	NOUN
easat-2560	416	5	a	a	DET
easat-2560	416	6	clear	clear	ADJ
easat-2560	416	7	timeline	timeline	NOUN
easat-2560	416	8	for	for	ADP
easat-2560	416	9	developing	develop	VERB
easat-2560	416	10	user	user	NOUN
easat-2560	416	11	-	-	PUNCT
easat-2560	416	12	friendly	friendly	ADJ
easat-2560	416	13	digital	digital	ADJ
easat-2560	416	14	tax	tax	NOUN
easat-2560	416	15	platforms	platform	NOUN
easat-2560	416	16	should	should	AUX
easat-2560	416	17	be	be	AUX
easat-2560	416	18	established	establish	VERB
easat-2560	416	19	.	.	PUNCT
easat-2560	417	1	tax	tax	NOUN
easat-2560	417	2	authorities	authority	NOUN
easat-2560	417	3	could	could	AUX
easat-2560	417	4	collaborate	collaborate	VERB
easat-2560	417	5	with	with	ADP
easat-2560	417	6	fintech	fintech	NOUN
easat-2560	417	7	companies	company	NOUN
easat-2560	417	8	or	or	CCONJ
easat-2560	417	9	use	use	VERB
easat-2560	417	10	popular	popular	ADJ
easat-2560	417	11	digital	digital	ADJ
easat-2560	417	12	payment	payment	NOUN
easat-2560	417	13	systems	system	NOUN
easat-2560	417	14	(	(	PUNCT
easat-2560	417	15	such	such	ADJ
easat-2560	417	16	as	as	ADP
easat-2560	417	17	gopay	gopay	NOUN
easat-2560	417	18	or	or	CCONJ
easat-2560	417	19	ovo	ovo	PROPN
easat-2560	417	20	)	)	PUNCT
easat-2560	417	21	to	to	PART
easat-2560	417	22	make	make	VERB
easat-2560	417	23	tax	tax	NOUN
easat-2560	417	24	filing	filing	NOUN
easat-2560	417	25	seamless	seamless	NOUN
easat-2560	417	26	and	and	CCONJ
easat-2560	417	27	integrated	integrate	VERB
easat-2560	417	28	into	into	ADP
easat-2560	417	29	msmes	msme	NOUN
easat-2560	417	30	'	'	PART
easat-2560	417	31	daily	daily	ADJ
easat-2560	417	32	financial	financial	ADJ
easat-2560	417	33	activities	activity	NOUN
easat-2560	417	34	.	.	PUNCT
easat-2560	418	1	drawing	draw	VERB
easat-2560	418	2	from	from	ADP
easat-2560	418	3	successful	successful	ADJ
easat-2560	418	4	examples	example	NOUN
easat-2560	418	5	in	in	ADP
easat-2560	418	6	other	other	ADJ
easat-2560	418	7	countries	country	NOUN
easat-2560	418	8	,	,	PUNCT
easat-2560	418	9	like	like	ADP
easat-2560	418	10	using	use	VERB
easat-2560	418	11	mobile	mobile	ADJ
easat-2560	418	12	tax	tax	NOUN
easat-2560	418	13	apps	app	NOUN
easat-2560	418	14	in	in	ADP
easat-2560	418	15	kenya	kenya	PROPN
easat-2560	418	16	or	or	CCONJ
easat-2560	418	17	brazil	brazil	PROPN
easat-2560	418	18	,	,	PUNCT
easat-2560	418	19	can	can	AUX
easat-2560	418	20	serve	serve	VERB
easat-2560	418	21	as	as	ADP
easat-2560	418	22	a	a	DET
easat-2560	418	23	benchmark	benchmark	NOUN
easat-2560	418	24	for	for	ADP
easat-2560	418	25	how	how	SCONJ
easat-2560	418	26	such	such	ADJ
easat-2560	418	27	systems	system	NOUN
easat-2560	418	28	can	can	AUX
easat-2560	418	29	be	be	AUX
easat-2560	418	30	applied	apply	VERB
easat-2560	418	31	effectively	effectively	ADV
easat-2560	418	32	in	in	ADP
easat-2560	418	33	indonesia	indonesia	PROPN
easat-2560	418	34	.	.	PUNCT
easat-2560	419	1	5.24	5.24	NUM
easat-2560	419	2	.	.	PUNCT
easat-2560	419	3	targeted	target	VERB
easat-2560	419	4	educational	educational	ADJ
easat-2560	419	5	programs	program	NOUN
easat-2560	419	6	the	the	DET
easat-2560	419	7	education	education	NOUN
easat-2560	419	8	program	program	NOUN
easat-2560	419	9	should	should	AUX
easat-2560	419	10	focus	focus	VERB
easat-2560	419	11	on	on	ADP
easat-2560	419	12	digital	digital	ADJ
easat-2560	419	13	msmes	msme	NOUN
easat-2560	419	14	'	'	PART
easat-2560	419	15	challenges	challenge	NOUN
easat-2560	419	16	,	,	PUNCT
easat-2560	419	17	particularly	particularly	ADV
easat-2560	419	18	in	in	ADP
easat-2560	419	19	digital	digital	ADJ
easat-2560	419	20	content	content	NOUN
easat-2560	419	21	creation	creation	NOUN
easat-2560	419	22	.	.	PUNCT
easat-2560	420	1	for	for	ADP
easat-2560	420	2	example	example	NOUN
easat-2560	420	3	,	,	PUNCT
easat-2560	420	4	workshops	workshop	NOUN
easat-2560	420	5	or	or	CCONJ
easat-2560	420	6	online	online	ADJ
easat-2560	420	7	tutorials	tutorial	NOUN
easat-2560	420	8	could	could	AUX
easat-2560	420	9	be	be	AUX
easat-2560	420	10	designed	design	VERB
easat-2560	420	11	for	for	ADP
easat-2560	420	12	digital	digital	ADJ
easat-2560	420	13	income	income	NOUN
easat-2560	420	14	earners	earner	NOUN
easat-2560	420	15	such	such	ADJ
easat-2560	420	16	as	as	ADP
easat-2560	420	17	youtubers	youtuber	NOUN
easat-2560	420	18	,	,	PUNCT
easat-2560	420	19	influencers	influencer	NOUN
easat-2560	420	20	,	,	PUNCT
easat-2560	420	21	and	and	CCONJ
easat-2560	420	22	freelancers	freelancer	NOUN
easat-2560	420	23	,	,	PUNCT
easat-2560	420	24	helping	help	VERB
easat-2560	420	25	them	they	PRON
easat-2560	420	26	navigate	navigate	VERB
easat-2560	420	27	tax	tax	NOUN
easat-2560	420	28	reporting	reporting	NOUN
easat-2560	420	29	requirements	requirement	NOUN
easat-2560	420	30	unique	unique	ADJ
easat-2560	420	31	to	to	ADP
easat-2560	420	32	their	their	PRON
easat-2560	420	33	income	income	NOUN
easat-2560	420	34	streams	stream	NOUN
easat-2560	420	35	.	.	PUNCT
easat-2560	421	1	additionally	additionally	ADV
easat-2560	421	2	,	,	PUNCT
easat-2560	421	3	tax	tax	NOUN
easat-2560	421	4	authorities	authority	NOUN
easat-2560	421	5	could	could	AUX
easat-2560	421	6	partner	partner	VERB
easat-2560	421	7	with	with	ADP
easat-2560	421	8	major	major	ADJ
easat-2560	421	9	digital	digital	ADJ
easat-2560	421	10	platforms	platform	NOUN
easat-2560	421	11	to	to	PART
easat-2560	421	12	include	include	VERB
easat-2560	421	13	tax	tax	NOUN
easat-2560	421	14	education	education	NOUN
easat-2560	421	15	as	as	ADP
easat-2560	421	16	part	part	NOUN
easat-2560	421	17	of	of	ADP
easat-2560	421	18	new	new	ADJ
easat-2560	421	19	users	user	NOUN
easat-2560	421	20	'	'	PART
easat-2560	421	21	onboarding	onboarding	NOUN
easat-2560	421	22	or	or	CCONJ
easat-2560	421	23	registration	registration	NOUN
easat-2560	421	24	process	process	NOUN
easat-2560	421	25	,	,	PUNCT
easat-2560	421	26	increasing	increase	VERB
easat-2560	421	27	awareness	awareness	NOUN
easat-2560	421	28	from	from	ADP
easat-2560	421	29	the	the	DET
easat-2560	421	30	outset	outset	NOUN
easat-2560	421	31	.	.	PUNCT
easat-2560	422	1	5.25	5.25	NUM
easat-2560	422	2	.	.	PUNCT
easat-2560	423	1	continuous	continuous	ADJ
easat-2560	423	2	monitoring	monitoring	NOUN
easat-2560	423	3	and	and	CCONJ
easat-2560	423	4	feedback	feedback	NOUN
easat-2560	423	5	establishing	establish	VERB
easat-2560	423	6	a	a	DET
easat-2560	423	7	set	set	NOUN
easat-2560	423	8	of	of	ADP
easat-2560	423	9	tax	tax	NOUN
easat-2560	423	10	compliance	compliance	NOUN
easat-2560	423	11	indicators	indicator	NOUN
easat-2560	423	12	that	that	PRON
easat-2560	423	13	are	be	AUX
easat-2560	423	14	regularly	regularly	ADV
easat-2560	423	15	monitored	monitor	VERB
easat-2560	423	16	and	and	CCONJ
easat-2560	423	17	reviewed	review	VERB
easat-2560	423	18	is	be	AUX
easat-2560	423	19	essential	essential	ADJ
easat-2560	423	20	to	to	ADP
easat-2560	423	21	ensuring	ensure	VERB
easat-2560	423	22	the	the	DET
easat-2560	423	23	long	long	ADJ
easat-2560	423	24	-	-	PUNCT
easat-2560	423	25	term	term	NOUN
easat-2560	423	26	success	success	NOUN
easat-2560	423	27	of	of	ADP
easat-2560	423	28	these	these	DET
easat-2560	423	29	reforms	reform	NOUN
easat-2560	423	30	.	.	PUNCT
easat-2560	424	1	the	the	DET
easat-2560	424	2	government	government	NOUN
easat-2560	424	3	could	could	AUX
easat-2560	424	4	create	create	VERB
easat-2560	424	5	a	a	DET
easat-2560	424	6	feedback	feedback	NOUN
easat-2560	424	7	system	system	NOUN
easat-2560	424	8	,	,	PUNCT
easat-2560	424	9	allowing	allow	VERB
easat-2560	424	10	businesses	business	NOUN
easat-2560	424	11	to	to	PART
easat-2560	424	12	report	report	VERB
easat-2560	424	13	issues	issue	NOUN
easat-2560	424	14	or	or	CCONJ
easat-2560	424	15	suggest	suggest	VERB
easat-2560	424	16	real	real	ADJ
easat-2560	424	17	-	-	PUNCT
easat-2560	424	18	time	time	NOUN
easat-2560	424	19	improvements	improvement	NOUN
easat-2560	424	20	,	,	PUNCT
easat-2560	424	21	ensuring	ensure	VERB
easat-2560	424	22	the	the	DET
easat-2560	424	23	system	system	NOUN
easat-2560	424	24	remains	remain	VERB
easat-2560	424	25	user	user	NOUN
easat-2560	424	26	-	-	PUNCT
easat-2560	424	27	centric	centric	NOUN
easat-2560	424	28	.	.	PUNCT
easat-2560	425	1	setting	set	VERB
easat-2560	425	2	up	up	ADP
easat-2560	425	3	an	an	DET
easat-2560	425	4	msme	msme	NOUN
easat-2560	425	5	-	-	PUNCT
easat-2560	425	6	focused	focus	VERB
easat-2560	425	7	task	task	NOUN
easat-2560	425	8	force	force	NOUN
easat-2560	425	9	to	to	PART
easat-2560	425	10	oversee	oversee	VERB
easat-2560	425	11	the	the	DET
easat-2560	425	12	rollout	rollout	NOUN
easat-2560	425	13	and	and	CCONJ
easat-2560	425	14	regularly	regularly	ADV
easat-2560	425	15	assess	assess	VERB
easat-2560	425	16	the	the	DET
easat-2560	425	17	performance	performance	NOUN
easat-2560	425	18	of	of	ADP
easat-2560	425	19	these	these	DET
easat-2560	425	20	reforms	reform	NOUN
easat-2560	425	21	could	could	AUX
easat-2560	425	22	ensure	ensure	VERB
easat-2560	425	23	that	that	SCONJ
easat-2560	425	24	the	the	DET
easat-2560	425	25	system	system	NOUN
easat-2560	425	26	evolves	evolve	VERB
easat-2560	425	27	to	to	PART
easat-2560	425	28	meet	meet	VERB
easat-2560	425	29	the	the	DET
easat-2560	425	30	needs	need	NOUN
easat-2560	425	31	of	of	ADP
easat-2560	425	32	digital	digital	ADJ
easat-2560	425	33	businesses	business	NOUN
easat-2560	425	34	as	as	SCONJ
easat-2560	425	35	they	they	PRON
easat-2560	425	36	grow	grow	VERB
easat-2560	425	37	.	.	PUNCT
easat-2560	426	1	2833	2833	NUM
easat-2560	426	2	edelweiss	edelweiss	PROPN
easat-2560	426	3	applied	apply	VERB
easat-2560	426	4	science	science	NOUN
easat-2560	426	5	and	and	CCONJ
easat-2560	426	6	technology	technology	NOUN
easat-2560	426	7	issn	issn	PROPN
easat-2560	426	8	:	:	PUNCT
easat-2560	426	9	2576	2576	NUM
easat-2560	426	10	-	-	SYM
easat-2560	426	11	8484	8484	NUM
easat-2560	426	12	vol	vol	NOUN
easat-2560	426	13	.	.	PROPN
easat-2560	426	14	8	8	NUM
easat-2560	426	15	,	,	PUNCT
easat-2560	426	16	no	no	INTJ
easat-2560	426	17	.	.	NOUN
easat-2560	426	18	6	6	NUM
easat-2560	426	19	:	:	SYM
easat-2560	426	20	2817	2817	NUM
easat-2560	426	21	-	-	SYM
easat-2560	426	22	2835	2835	NUM
easat-2560	426	23	,	,	PUNCT
easat-2560	426	24	2024	2024	NUM
easat-2560	426	25	doi	doi	NOUN
easat-2560	426	26	:	:	PUNCT
easat-2560	426	27	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	426	28	©	©	PROPN
easat-2560	426	29	2024	2024	NUM
easat-2560	426	30	by	by	ADP
easat-2560	426	31	the	the	DET
easat-2560	426	32	authors	author	NOUN
easat-2560	426	33	;	;	PUNCT
easat-2560	426	34	licensee	licensee	PROPN
easat-2560	426	35	learning	learning	NOUN
easat-2560	426	36	gate	gate	NOUN
easat-2560	426	37	this	this	DET
easat-2560	426	38	study	study	NOUN
easat-2560	426	39	examines	examine	VERB
easat-2560	426	40	the	the	DET
easat-2560	426	41	impact	impact	NOUN
easat-2560	426	42	of	of	ADP
easat-2560	426	43	tax	tax	NOUN
easat-2560	426	44	sanctions	sanction	NOUN
easat-2560	426	45	,	,	PUNCT
easat-2560	426	46	administrative	administrative	ADJ
easat-2560	426	47	system	system	NOUN
easat-2560	426	48	modernization	modernization	NOUN
easat-2560	426	49	,	,	PUNCT
easat-2560	426	50	and	and	CCONJ
easat-2560	426	51	tax	tax	NOUN
easat-2560	426	52	policy	policy	NOUN
easat-2560	426	53	reforms	reform	NOUN
easat-2560	426	54	on	on	ADP
easat-2560	426	55	tax	tax	NOUN
easat-2560	426	56	compliance	compliance	NOUN
easat-2560	426	57	among	among	ADP
easat-2560	426	58	digital	digital	ADJ
easat-2560	426	59	content	content	NOUN
easat-2560	426	60	creators	creator	NOUN
easat-2560	426	61	.	.	PUNCT
easat-2560	427	1	the	the	DET
easat-2560	427	2	findings	finding	NOUN
easat-2560	427	3	reveal	reveal	VERB
easat-2560	427	4	that	that	SCONJ
easat-2560	427	5	these	these	DET
easat-2560	427	6	three	three	NUM
easat-2560	427	7	factors	factor	NOUN
easat-2560	427	8	are	be	AUX
easat-2560	427	9	interrelated	interrelate	VERB
easat-2560	427	10	and	and	CCONJ
easat-2560	427	11	contribute	contribute	VERB
easat-2560	427	12	to	to	ADP
easat-2560	427	13	shaping	shape	VERB
easat-2560	427	14	taxpayer	taxpayer	NOUN
easat-2560	427	15	behavior	behavior	NOUN
easat-2560	427	16	,	,	PUNCT
easat-2560	427	17	particularly	particularly	ADV
easat-2560	427	18	in	in	ADP
easat-2560	427	19	the	the	DET
easat-2560	427	20	context	context	NOUN
easat-2560	427	21	of	of	ADP
easat-2560	427	22	the	the	DET
easat-2560	427	23	digital	digital	ADJ
easat-2560	427	24	economy	economy	NOUN
easat-2560	427	25	.	.	PUNCT
easat-2560	428	1	integrated	integrate	VERB
easat-2560	428	2	tax	tax	NOUN
easat-2560	428	3	policies	policy	NOUN
easat-2560	428	4	emphasizing	emphasize	VERB
easat-2560	428	5	fairness	fairness	NOUN
easat-2560	428	6	,	,	PUNCT
easat-2560	428	7	technology	technology	NOUN
easat-2560	428	8	,	,	PUNCT
easat-2560	428	9	and	and	CCONJ
easat-2560	428	10	effective	effective	ADJ
easat-2560	428	11	sanctions	sanction	NOUN
easat-2560	428	12	are	be	AUX
easat-2560	428	13	proven	prove	VERB
easat-2560	428	14	to	to	PART
easat-2560	428	15	encourage	encourage	VERB
easat-2560	428	16	higher	high	ADJ
easat-2560	428	17	compliance	compliance	NOUN
easat-2560	428	18	among	among	ADP
easat-2560	428	19	taxpayers	taxpayer	NOUN
easat-2560	428	20	significantly	significantly	ADV
easat-2560	428	21	.	.	PUNCT
easat-2560	429	1	firstly	firstly	ADV
easat-2560	429	2	,	,	PUNCT
easat-2560	429	3	the	the	DET
easat-2560	429	4	research	research	NOUN
easat-2560	429	5	confirms	confirm	VERB
easat-2560	429	6	the	the	DET
easat-2560	429	7	significant	significant	ADJ
easat-2560	429	8	influence	influence	NOUN
easat-2560	429	9	of	of	ADP
easat-2560	429	10	tax	tax	NOUN
easat-2560	429	11	sanctions	sanction	NOUN
easat-2560	429	12	on	on	ADP
easat-2560	429	13	compliance	compliance	NOUN
easat-2560	429	14	.	.	PUNCT
easat-2560	430	1	strict	strict	ADJ
easat-2560	430	2	and	and	CCONJ
easat-2560	430	3	consistently	consistently	ADV
easat-2560	430	4	applied	apply	VERB
easat-2560	430	5	sanctions	sanction	NOUN
easat-2560	430	6	act	act	VERB
easat-2560	430	7	as	as	ADP
easat-2560	430	8	a	a	DET
easat-2560	430	9	deterrent	deterrent	NOUN
easat-2560	430	10	,	,	PUNCT
easat-2560	430	11	motivating	motivate	VERB
easat-2560	430	12	taxpayers	taxpayer	NOUN
easat-2560	430	13	to	to	PART
easat-2560	430	14	fulfill	fulfill	VERB
easat-2560	430	15	their	their	PRON
easat-2560	430	16	tax	tax	NOUN
easat-2560	430	17	obligations	obligation	NOUN
easat-2560	430	18	.	.	PUNCT
easat-2560	431	1	however	however	ADV
easat-2560	431	2	,	,	PUNCT
easat-2560	431	3	the	the	DET
easat-2560	431	4	study	study	NOUN
easat-2560	431	5	also	also	ADV
easat-2560	431	6	highlights	highlight	VERB
easat-2560	431	7	that	that	SCONJ
easat-2560	431	8	sanctions	sanction	NOUN
easat-2560	431	9	focused	focus	VERB
easat-2560	431	10	solely	solely	ADV
easat-2560	431	11	on	on	ADP
easat-2560	431	12	punishment	punishment	NOUN
easat-2560	431	13	without	without	ADP
easat-2560	431	14	education	education	NOUN
easat-2560	431	15	or	or	CCONJ
easat-2560	431	16	a	a	DET
easat-2560	431	17	balanced	balanced	ADJ
easat-2560	431	18	approach	approach	NOUN
easat-2560	431	19	may	may	AUX
easat-2560	431	20	lead	lead	VERB
easat-2560	431	21	to	to	ADP
easat-2560	431	22	resistance	resistance	NOUN
easat-2560	431	23	,	,	PUNCT
easat-2560	431	24	particularly	particularly	ADV
easat-2560	431	25	in	in	ADP
easat-2560	431	26	emerging	emerge	VERB
easat-2560	431	27	sectors	sector	NOUN
easat-2560	431	28	such	such	ADJ
easat-2560	431	29	as	as	ADP
easat-2560	431	30	the	the	DET
easat-2560	431	31	creative	creative	ADJ
easat-2560	431	32	economy	economy	NOUN
easat-2560	431	33	.	.	PUNCT
easat-2560	432	1	secondly	secondly	ADV
easat-2560	432	2	,	,	PUNCT
easat-2560	432	3	modernizing	modernize	VERB
easat-2560	432	4	tax	tax	NOUN
easat-2560	432	5	administration	administration	NOUN
easat-2560	432	6	through	through	ADP
easat-2560	432	7	digital	digital	ADJ
easat-2560	432	8	technology	technology	NOUN
easat-2560	432	9	proves	prove	VERB
easat-2560	432	10	highly	highly	ADV
easat-2560	432	11	effective	effective	ADJ
easat-2560	432	12	in	in	ADP
easat-2560	432	13	improving	improve	VERB
easat-2560	432	14	tax	tax	NOUN
easat-2560	432	15	compliance	compliance	NOUN
easat-2560	432	16	.	.	PUNCT
easat-2560	433	1	online	online	ADJ
easat-2560	433	2	tax	tax	NOUN
easat-2560	433	3	services	service	NOUN
easat-2560	433	4	simplify	simplify	VERB
easat-2560	433	5	tax	tax	NOUN
easat-2560	433	6	reporting	reporting	NOUN
easat-2560	433	7	and	and	CCONJ
easat-2560	433	8	payment	payment	NOUN
easat-2560	433	9	processes	process	NOUN
easat-2560	433	10	,	,	PUNCT
easat-2560	433	11	reducing	reduce	VERB
easat-2560	433	12	administrative	administrative	ADJ
easat-2560	433	13	burdens	burden	NOUN
easat-2560	433	14	and	and	CCONJ
easat-2560	433	15	increasing	increase	VERB
easat-2560	433	16	transparency	transparency	NOUN
easat-2560	433	17	and	and	CCONJ
easat-2560	433	18	accountability	accountability	NOUN
easat-2560	433	19	.	.	PUNCT
easat-2560	434	1	this	this	PRON
easat-2560	434	2	builds	build	VERB
easat-2560	434	3	trust	trust	NOUN
easat-2560	434	4	between	between	ADP
easat-2560	434	5	taxpayers	taxpayer	NOUN
easat-2560	434	6	and	and	CCONJ
easat-2560	434	7	the	the	DET
easat-2560	434	8	tax	tax	NOUN
easat-2560	434	9	authority	authority	NOUN
easat-2560	434	10	.	.	PUNCT
easat-2560	435	1	technological	technological	ADJ
easat-2560	435	2	integration	integration	NOUN
easat-2560	435	3	enhances	enhance	VERB
easat-2560	435	4	efficiency	efficiency	NOUN
easat-2560	435	5	and	and	CCONJ
easat-2560	435	6	creates	create	VERB
easat-2560	435	7	a	a	DET
easat-2560	435	8	more	more	ADV
easat-2560	435	9	conducive	conducive	ADJ
easat-2560	435	10	environment	environment	NOUN
easat-2560	435	11	for	for	ADP
easat-2560	435	12	tax	tax	NOUN
easat-2560	435	13	compliance	compliance	NOUN
easat-2560	435	14	.	.	PUNCT
easat-2560	436	1	thirdly	thirdly	ADV
easat-2560	436	2	,	,	PUNCT
easat-2560	436	3	tax	tax	NOUN
easat-2560	436	4	policy	policy	NOUN
easat-2560	436	5	reforms	reform	NOUN
easat-2560	436	6	prioritizing	prioritize	VERB
easat-2560	436	7	fairness	fairness	NOUN
easat-2560	436	8	and	and	CCONJ
easat-2560	436	9	inclusiveness	inclusiveness	NOUN
easat-2560	436	10	are	be	AUX
easat-2560	436	11	crucial	crucial	ADJ
easat-2560	436	12	in	in	ADP
easat-2560	436	13	fostering	foster	VERB
easat-2560	436	14	sustainable	sustainable	ADJ
easat-2560	436	15	tax	tax	NOUN
easat-2560	436	16	compliance	compliance	NOUN
easat-2560	436	17	.	.	PUNCT
easat-2560	437	1	the	the	DET
easat-2560	437	2	perception	perception	NOUN
easat-2560	437	3	of	of	ADP
easat-2560	437	4	fairness	fairness	NOUN
easat-2560	437	5	within	within	ADP
easat-2560	437	6	the	the	DET
easat-2560	437	7	tax	tax	NOUN
easat-2560	437	8	system	system	NOUN
easat-2560	437	9	significantly	significantly	ADV
easat-2560	437	10	influences	influence	VERB
easat-2560	437	11	taxpayer	taxpayer	NOUN
easat-2560	437	12	behavior	behavior	NOUN
easat-2560	437	13	.	.	PUNCT
easat-2560	438	1	tax	tax	NOUN
easat-2560	438	2	policies	policy	NOUN
easat-2560	438	3	are	be	AUX
easat-2560	438	4	perceived	perceive	VERB
easat-2560	438	5	as	as	ADP
easat-2560	438	6	tend	tend	ADJ
easat-2560	438	7	to	to	PART
easat-2560	438	8	generate	generate	VERB
easat-2560	438	9	higher	high	ADJ
easat-2560	438	10	compliance	compliance	NOUN
easat-2560	438	11	,	,	PUNCT
easat-2560	438	12	as	as	SCONJ
easat-2560	438	13	they	they	PRON
easat-2560	438	14	instill	instill	VERB
easat-2560	438	15	a	a	DET
easat-2560	438	16	greater	great	ADJ
easat-2560	438	17	sense	sense	NOUN
easat-2560	438	18	of	of	ADP
easat-2560	438	19	responsibility	responsibility	NOUN
easat-2560	438	20	among	among	ADP
easat-2560	438	21	taxpayers	taxpayer	NOUN
easat-2560	438	22	.	.	PUNCT
easat-2560	439	1	incentives	incentive	NOUN
easat-2560	439	2	for	for	ADP
easat-2560	439	3	voluntary	voluntary	ADJ
easat-2560	439	4	compliance	compliance	NOUN
easat-2560	439	5	and	and	CCONJ
easat-2560	439	6	penalties	penalty	NOUN
easat-2560	439	7	for	for	ADP
easat-2560	439	8	violations	violation	NOUN
easat-2560	439	9	create	create	VERB
easat-2560	439	10	a	a	DET
easat-2560	439	11	balanced	balanced	ADJ
easat-2560	439	12	approach	approach	NOUN
easat-2560	439	13	.	.	PUNCT
easat-2560	440	1	the	the	DET
easat-2560	440	2	research	research	NOUN
easat-2560	440	3	also	also	ADV
easat-2560	440	4	underlines	underline	VERB
easat-2560	440	5	the	the	DET
easat-2560	440	6	need	need	NOUN
easat-2560	440	7	for	for	ADP
easat-2560	440	8	a	a	DET
easat-2560	440	9	collaborative	collaborative	ADJ
easat-2560	440	10	approach	approach	NOUN
easat-2560	440	11	between	between	ADP
easat-2560	440	12	tax	tax	NOUN
easat-2560	440	13	authorities	authority	NOUN
easat-2560	440	14	and	and	CCONJ
easat-2560	440	15	digital	digital	ADJ
easat-2560	440	16	content	content	NOUN
easat-2560	440	17	creators	creator	NOUN
easat-2560	440	18	.	.	PUNCT
easat-2560	441	1	open	open	ADJ
easat-2560	441	2	communication	communication	NOUN
easat-2560	441	3	and	and	CCONJ
easat-2560	441	4	support	support	NOUN
easat-2560	441	5	from	from	ADP
easat-2560	441	6	tax	tax	NOUN
easat-2560	441	7	authorities	authority	NOUN
easat-2560	441	8	can	can	AUX
easat-2560	441	9	help	help	VERB
easat-2560	441	10	resolve	resolve	VERB
easat-2560	441	11	uncertainties	uncertainty	NOUN
easat-2560	441	12	and	and	CCONJ
easat-2560	441	13	improve	improve	VERB
easat-2560	441	14	compliance	compliance	NOUN
easat-2560	441	15	.	.	PUNCT
easat-2560	442	1	in	in	ADP
easat-2560	442	2	conclusion	conclusion	NOUN
easat-2560	442	3	,	,	PUNCT
easat-2560	442	4	this	this	DET
easat-2560	442	5	study	study	NOUN
easat-2560	442	6	demonstrates	demonstrate	VERB
easat-2560	442	7	that	that	SCONJ
easat-2560	442	8	the	the	DET
easat-2560	442	9	complex	complex	ADJ
easat-2560	442	10	interaction	interaction	NOUN
easat-2560	442	11	of	of	ADP
easat-2560	442	12	sanctions	sanction	NOUN
easat-2560	442	13	,	,	PUNCT
easat-2560	442	14	administrative	administrative	ADJ
easat-2560	442	15	modernization	modernization	NOUN
easat-2560	442	16	,	,	PUNCT
easat-2560	442	17	and	and	CCONJ
easat-2560	442	18	policy	policy	NOUN
easat-2560	442	19	reforms	reform	NOUN
easat-2560	442	20	influences	influence	VERB
easat-2560	442	21	tax	tax	NOUN
easat-2560	442	22	compliance	compliance	NOUN
easat-2560	442	23	.	.	PUNCT
easat-2560	443	1	a	a	DET
easat-2560	443	2	balanced	balanced	ADJ
easat-2560	443	3	approach	approach	NOUN
easat-2560	443	4	that	that	PRON
easat-2560	443	5	integrates	integrate	VERB
easat-2560	443	6	preventive	preventive	ADJ
easat-2560	443	7	sanctions	sanction	NOUN
easat-2560	443	8	,	,	PUNCT
easat-2560	443	9	effective	effective	ADJ
easat-2560	443	10	use	use	NOUN
easat-2560	443	11	of	of	ADP
easat-2560	443	12	technology	technology	NOUN
easat-2560	443	13	,	,	PUNCT
easat-2560	443	14	and	and	CCONJ
easat-2560	443	15	inclusive	inclusive	ADJ
easat-2560	443	16	tax	tax	NOUN
easat-2560	443	17	policies	policy	NOUN
easat-2560	443	18	can	can	AUX
easat-2560	443	19	significantly	significantly	ADV
easat-2560	443	20	improve	improve	VERB
easat-2560	443	21	tax	tax	NOUN
easat-2560	443	22	compliance	compliance	NOUN
easat-2560	443	23	,	,	PUNCT
easat-2560	443	24	particularly	particularly	ADV
easat-2560	443	25	in	in	ADP
easat-2560	443	26	the	the	DET
easat-2560	443	27	digital	digital	ADJ
easat-2560	443	28	economy	economy	NOUN
easat-2560	443	29	sector	sector	NOUN
easat-2560	443	30	.	.	PUNCT
easat-2560	444	1	the	the	DET
easat-2560	444	2	findings	finding	NOUN
easat-2560	444	3	underscore	underscore	VERB
easat-2560	444	4	the	the	DET
easat-2560	444	5	importance	importance	NOUN
easat-2560	444	6	of	of	ADP
easat-2560	444	7	developing	develop	VERB
easat-2560	444	8	adaptive	adaptive	ADJ
easat-2560	444	9	and	and	CCONJ
easat-2560	444	10	responsive	responsive	ADJ
easat-2560	444	11	tax	tax	NOUN
easat-2560	444	12	systems	system	NOUN
easat-2560	444	13	to	to	PART
easat-2560	444	14	keep	keep	VERB
easat-2560	444	15	pace	pace	NOUN
easat-2560	444	16	with	with	ADP
easat-2560	444	17	digital	digital	ADJ
easat-2560	444	18	businesses	business	NOUN
easat-2560	444	19	’	'	PUNCT
easat-2560	444	20	rapid	rapid	ADJ
easat-2560	444	21	growth	growth	NOUN
easat-2560	444	22	and	and	CCONJ
easat-2560	444	23	unique	unique	ADJ
easat-2560	444	24	challenges	challenge	NOUN
easat-2560	444	25	.	.	PUNCT
easat-2560	445	1	5.26	5.26	NUM
easat-2560	445	2	.	.	PUNCT
easat-2560	445	3	direction	direction	NOUN
easat-2560	445	4	for	for	ADP
easat-2560	445	5	future	future	ADJ
easat-2560	445	6	research	research	NOUN
easat-2560	445	7	while	while	SCONJ
easat-2560	445	8	this	this	DET
easat-2560	445	9	study	study	NOUN
easat-2560	445	10	provides	provide	VERB
easat-2560	445	11	valuable	valuable	ADJ
easat-2560	445	12	insights	insight	NOUN
easat-2560	445	13	into	into	ADP
easat-2560	445	14	the	the	DET
easat-2560	445	15	tax	tax	NOUN
easat-2560	445	16	compliance	compliance	NOUN
easat-2560	445	17	behaviors	behavior	NOUN
easat-2560	445	18	of	of	ADP
easat-2560	445	19	digital	digital	ADJ
easat-2560	445	20	content	content	NOUN
easat-2560	445	21	creators	creator	NOUN
easat-2560	445	22	,	,	PUNCT
easat-2560	445	23	several	several	ADJ
easat-2560	445	24	areas	area	NOUN
easat-2560	445	25	warrant	warrant	VERB
easat-2560	445	26	further	further	ADJ
easat-2560	445	27	exploration	exploration	NOUN
easat-2560	445	28	to	to	PART
easat-2560	445	29	enrich	enrich	VERB
easat-2560	445	30	the	the	DET
easat-2560	445	31	understanding	understanding	NOUN
easat-2560	445	32	of	of	ADP
easat-2560	445	33	this	this	DET
easat-2560	445	34	growing	grow	VERB
easat-2560	445	35	sector	sector	NOUN
easat-2560	445	36	:	:	PUNCT
easat-2560	445	37	a.	a.	NOUN
easat-2560	445	38	comparative	comparative	ADJ
easat-2560	445	39	analysis	analysis	NOUN
easat-2560	445	40	across	across	ADP
easat-2560	445	41	digital	digital	ADJ
easat-2560	445	42	platforms	platform	NOUN
easat-2560	445	43	:	:	PUNCT
easat-2560	445	44	future	future	ADJ
easat-2560	445	45	research	research	NOUN
easat-2560	445	46	could	could	AUX
easat-2560	445	47	investigate	investigate	VERB
easat-2560	445	48	the	the	DET
easat-2560	445	49	tax	tax	NOUN
easat-2560	445	50	compliance	compliance	NOUN
easat-2560	445	51	behaviors	behavior	NOUN
easat-2560	445	52	of	of	ADP
easat-2560	445	53	content	content	NOUN
easat-2560	445	54	creators	creator	NOUN
easat-2560	445	55	across	across	ADP
easat-2560	445	56	various	various	ADJ
easat-2560	445	57	platforms	platform	NOUN
easat-2560	445	58	,	,	PUNCT
easat-2560	445	59	such	such	ADJ
easat-2560	445	60	as	as	ADP
easat-2560	445	61	youtube	youtube	NOUN
easat-2560	445	62	,	,	PUNCT
easat-2560	445	63	instagram	instagram	PROPN
easat-2560	445	64	,	,	PUNCT
easat-2560	445	65	tiktok	tiktok	NOUN
easat-2560	445	66	,	,	PUNCT
easat-2560	445	67	and	and	CCONJ
easat-2560	445	68	other	other	ADJ
easat-2560	445	69	emerging	emerge	VERB
easat-2560	445	70	digital	digital	ADJ
easat-2560	445	71	spaces	space	NOUN
easat-2560	445	72	.	.	PUNCT
easat-2560	446	1	understanding	understand	VERB
easat-2560	446	2	how	how	SCONJ
easat-2560	446	3	different	different	ADJ
easat-2560	446	4	monetization	monetization	NOUN
easat-2560	446	5	models	model	NOUN
easat-2560	446	6	and	and	CCONJ
easat-2560	446	7	platform	platform	NOUN
easat-2560	446	8	regulations	regulation	NOUN
easat-2560	446	9	influence	influence	NOUN
easat-2560	446	10	tax	tax	NOUN
easat-2560	446	11	compliance	compliance	NOUN
easat-2560	446	12	can	can	AUX
easat-2560	446	13	provide	provide	VERB
easat-2560	446	14	more	more	ADV
easat-2560	446	15	specific	specific	ADJ
easat-2560	446	16	policy	policy	NOUN
easat-2560	446	17	recommendations	recommendation	NOUN
easat-2560	446	18	.	.	PUNCT
easat-2560	447	1	b.	b.	PROPN
easat-2560	447	2	longitudinal	longitudinal	ADJ
easat-2560	447	3	studies	study	NOUN
easat-2560	447	4	on	on	ADP
easat-2560	447	5	compliance	compliance	NOUN
easat-2560	447	6	behavior	behavior	NOUN
easat-2560	447	7	:	:	PUNCT
easat-2560	447	8	a	a	DET
easat-2560	447	9	longitudinal	longitudinal	ADJ
easat-2560	447	10	approach	approach	NOUN
easat-2560	447	11	could	could	AUX
easat-2560	447	12	provide	provide	VERB
easat-2560	447	13	a	a	DET
easat-2560	447	14	deeper	deep	ADJ
easat-2560	447	15	understanding	understanding	NOUN
easat-2560	447	16	of	of	ADP
easat-2560	447	17	how	how	SCONJ
easat-2560	447	18	digital	digital	ADJ
easat-2560	447	19	content	content	NOUN
easat-2560	447	20	creators	creator	NOUN
easat-2560	447	21	'	'	PART
easat-2560	447	22	compliance	compliance	NOUN
easat-2560	447	23	behaviors	behavior	NOUN
easat-2560	447	24	evolve	evolve	VERB
easat-2560	447	25	,	,	PUNCT
easat-2560	447	26	particularly	particularly	ADV
easat-2560	447	27	in	in	ADP
easat-2560	447	28	response	response	NOUN
easat-2560	447	29	to	to	ADP
easat-2560	447	30	changes	change	NOUN
easat-2560	447	31	in	in	ADP
easat-2560	447	32	tax	tax	NOUN
easat-2560	447	33	policies	policy	NOUN
easat-2560	447	34	or	or	CCONJ
easat-2560	447	35	enforcement	enforcement	NOUN
easat-2560	447	36	strategies	strategy	NOUN
easat-2560	447	37	.	.	PUNCT
easat-2560	448	1	tracking	track	VERB
easat-2560	448	2	these	these	DET
easat-2560	448	3	behaviors	behavior	NOUN
easat-2560	448	4	over	over	ADP
easat-2560	448	5	several	several	ADJ
easat-2560	448	6	years	year	NOUN
easat-2560	448	7	may	may	AUX
easat-2560	448	8	reveal	reveal	VERB
easat-2560	448	9	patterns	pattern	NOUN
easat-2560	448	10	that	that	SCONJ
easat-2560	448	11	short	short	ADJ
easat-2560	448	12	-	-	PUNCT
easat-2560	448	13	term	term	NOUN
easat-2560	448	14	studies	study	NOUN
easat-2560	448	15	can	can	AUX
easat-2560	448	16	not	not	PART
easat-2560	448	17	capture	capture	VERB
easat-2560	448	18	.	.	PUNCT
easat-2560	449	1	c.	c.	NOUN
easat-2560	449	2	exploring	explore	VERB
easat-2560	449	3	the	the	DET
easat-2560	449	4	role	role	NOUN
easat-2560	449	5	of	of	ADP
easat-2560	449	6	tax	tax	NOUN
easat-2560	449	7	education	education	NOUN
easat-2560	449	8	and	and	CCONJ
easat-2560	449	9	awareness	awareness	NOUN
easat-2560	449	10	:	:	PUNCT
easat-2560	449	11	further	further	ADJ
easat-2560	449	12	studies	study	NOUN
easat-2560	449	13	should	should	AUX
easat-2560	449	14	focus	focus	VERB
easat-2560	449	15	on	on	ADP
easat-2560	449	16	the	the	DET
easat-2560	449	17	effectiveness	effectiveness	NOUN
easat-2560	449	18	of	of	ADP
easat-2560	449	19	tax	tax	NOUN
easat-2560	449	20	education	education	NOUN
easat-2560	449	21	campaigns	campaign	NOUN
easat-2560	449	22	aimed	aim	VERB
easat-2560	449	23	at	at	ADP
easat-2560	449	24	digital	digital	ADJ
easat-2560	449	25	content	content	NOUN
easat-2560	449	26	creators	creator	NOUN
easat-2560	449	27	.	.	PUNCT
easat-2560	450	1	the	the	DET
easat-2560	450	2	research	research	NOUN
easat-2560	450	3	could	could	AUX
easat-2560	450	4	precisely	precisely	ADV
easat-2560	450	5	measure	measure	VERB
easat-2560	450	6	how	how	SCONJ
easat-2560	450	7	different	different	ADJ
easat-2560	450	8	methods	method	NOUN
easat-2560	450	9	of	of	ADP
easat-2560	450	10	tax	tax	NOUN
easat-2560	450	11	education	education	NOUN
easat-2560	450	12	(	(	PUNCT
easat-2560	450	13	e.g.	e.g.	ADV
easat-2560	450	14	,	,	PUNCT
easat-2560	450	15	online	online	ADJ
easat-2560	450	16	tutorials	tutorial	NOUN
easat-2560	450	17	,	,	PUNCT
easat-2560	450	18	workshops	workshop	NOUN
easat-2560	450	19	,	,	PUNCT
easat-2560	450	20	or	or	CCONJ
easat-2560	450	21	direct	direct	ADJ
easat-2560	450	22	communication	communication	NOUN
easat-2560	450	23	from	from	ADP
easat-2560	450	24	tax	tax	NOUN
easat-2560	450	25	authorities	authority	NOUN
easat-2560	450	26	)	)	PUNCT
easat-2560	450	27	affect	affect	VERB
easat-2560	450	28	awareness	awareness	NOUN
easat-2560	450	29	and	and	CCONJ
easat-2560	450	30	compliance	compliance	NOUN
easat-2560	450	31	in	in	ADP
easat-2560	450	32	this	this	DET
easat-2560	450	33	sector	sector	NOUN
easat-2560	450	34	.	.	PUNCT
easat-2560	451	1	d.	d.	PROPN
easat-2560	451	2	cultural	cultural	PROPN
easat-2560	451	3	and	and	CCONJ
easat-2560	451	4	geographic	geographic	ADJ
easat-2560	451	5	factors	factor	NOUN
easat-2560	451	6	in	in	ADP
easat-2560	451	7	compliance	compliance	NOUN
easat-2560	451	8	:	:	PUNCT
easat-2560	451	9	investigating	investigate	VERB
easat-2560	451	10	how	how	SCONJ
easat-2560	451	11	cultural	cultural	ADJ
easat-2560	451	12	attitudes	attitude	NOUN
easat-2560	451	13	towards	towards	ADP
easat-2560	451	14	taxes	taxis	NOUN
easat-2560	451	15	and	and	CCONJ
easat-2560	451	16	the	the	DET
easat-2560	451	17	level	level	NOUN
easat-2560	451	18	of	of	ADP
easat-2560	451	19	economic	economic	ADJ
easat-2560	451	20	development	development	NOUN
easat-2560	451	21	in	in	ADP
easat-2560	451	22	different	different	ADJ
easat-2560	451	23	countries	country	NOUN
easat-2560	451	24	impact	impact	VERB
easat-2560	451	25	digital	digital	ADJ
easat-2560	451	26	content	content	NOUN
easat-2560	451	27	creators	creator	NOUN
easat-2560	451	28	'	'	PART
easat-2560	451	29	tax	tax	NOUN
easat-2560	451	30	compliance	compliance	NOUN
easat-2560	451	31	would	would	AUX
easat-2560	451	32	provide	provide	VERB
easat-2560	451	33	a	a	DET
easat-2560	451	34	more	more	ADV
easat-2560	451	35	global	global	ADJ
easat-2560	451	36	perspective	perspective	NOUN
easat-2560	451	37	.	.	PUNCT
easat-2560	452	1	this	this	PRON
easat-2560	452	2	would	would	AUX
easat-2560	452	3	be	be	AUX
easat-2560	452	4	especially	especially	ADV
easat-2560	452	5	relevant	relevant	ADJ
easat-2560	452	6	in	in	ADP
easat-2560	452	7	developing	develop	VERB
easat-2560	452	8	economies	economy	NOUN
easat-2560	452	9	where	where	SCONJ
easat-2560	452	10	digital	digital	ADJ
easat-2560	452	11	entrepreneurship	entrepreneurship	NOUN
easat-2560	452	12	is	be	AUX
easat-2560	452	13	rapidly	rapidly	ADV
easat-2560	452	14	growing	grow	VERB
easat-2560	452	15	,	,	PUNCT
easat-2560	452	16	but	but	CCONJ
easat-2560	452	17	tax	tax	NOUN
easat-2560	452	18	compliance	compliance	NOUN
easat-2560	452	19	infrastructure	infrastructure	NOUN
easat-2560	452	20	may	may	AUX
easat-2560	452	21	lag	lag	VERB
easat-2560	452	22	.	.	PUNCT
easat-2560	453	1	2834	2834	NUM
easat-2560	453	2	edelweiss	edelweiss	PROPN
easat-2560	453	3	applied	apply	VERB
easat-2560	453	4	science	science	NOUN
easat-2560	453	5	and	and	CCONJ
easat-2560	453	6	technology	technology	NOUN
easat-2560	453	7	issn	issn	PROPN
easat-2560	453	8	:	:	PUNCT
easat-2560	453	9	2576	2576	NUM
easat-2560	453	10	-	-	SYM
easat-2560	453	11	8484	8484	NUM
easat-2560	453	12	vol	vol	NOUN
easat-2560	453	13	.	.	PROPN
easat-2560	453	14	8	8	NUM
easat-2560	453	15	,	,	PUNCT
easat-2560	453	16	no	no	INTJ
easat-2560	453	17	.	.	NOUN
easat-2560	454	1	6	6	NUM
easat-2560	454	2	:	:	SYM
easat-2560	454	3	2817	2817	NUM
easat-2560	454	4	-	-	SYM
easat-2560	454	5	2835	2835	NUM
easat-2560	454	6	,	,	PUNCT
easat-2560	454	7	2024	2024	NUM
easat-2560	454	8	doi	doi	NOUN
easat-2560	454	9	:	:	PUNCT
easat-2560	454	10	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	454	11	©	©	PROPN
easat-2560	454	12	2024	2024	NUM
easat-2560	454	13	by	by	ADP
easat-2560	454	14	the	the	DET
easat-2560	454	15	authors	author	NOUN
easat-2560	454	16	;	;	PUNCT
easat-2560	454	17	licensee	licensee	PROPN
easat-2560	454	18	learning	learning	PROPN
easat-2560	454	19	gate	gate	PROPN
easat-2560	454	20	e.	e.	PROPN
easat-2560	454	21	impact	impact	PROPN
easat-2560	454	22	of	of	ADP
easat-2560	454	23	emerging	emerge	VERB
easat-2560	454	24	technologies	technology	NOUN
easat-2560	454	25	on	on	ADP
easat-2560	454	26	tax	tax	NOUN
easat-2560	454	27	compliance	compliance	NOUN
easat-2560	454	28	:	:	PUNCT
easat-2560	454	29	with	with	ADP
easat-2560	454	30	the	the	DET
easat-2560	454	31	continued	continue	VERB
easat-2560	454	32	growth	growth	NOUN
easat-2560	454	33	of	of	ADP
easat-2560	454	34	blockchain	blockchain	PROPN
easat-2560	454	35	,	,	PUNCT
easat-2560	454	36	nfts	nft	NOUN
easat-2560	454	37	,	,	PUNCT
easat-2560	454	38	and	and	CCONJ
easat-2560	454	39	decentralized	decentralized	ADJ
easat-2560	454	40	finance	finance	NOUN
easat-2560	454	41	(	(	PUNCT
easat-2560	454	42	defi	defi	PROPN
easat-2560	454	43	)	)	PUNCT
easat-2560	454	44	,	,	PUNCT
easat-2560	454	45	future	future	ADJ
easat-2560	454	46	research	research	NOUN
easat-2560	454	47	could	could	AUX
easat-2560	454	48	assess	assess	VERB
easat-2560	454	49	how	how	SCONJ
easat-2560	454	50	these	these	DET
easat-2560	454	51	new	new	ADJ
easat-2560	454	52	technologies	technology	NOUN
easat-2560	454	53	will	will	AUX
easat-2560	454	54	impact	impact	VERB
easat-2560	454	55	tax	tax	NOUN
easat-2560	454	56	obligations	obligation	NOUN
easat-2560	454	57	for	for	ADP
easat-2560	454	58	digital	digital	ADJ
easat-2560	454	59	content	content	NOUN
easat-2560	454	60	creators	creator	NOUN
easat-2560	454	61	.	.	PUNCT
easat-2560	455	1	exploring	explore	VERB
easat-2560	455	2	the	the	DET
easat-2560	455	3	potential	potential	ADJ
easat-2560	455	4	regulatory	regulatory	ADJ
easat-2560	455	5	challenges	challenge	NOUN
easat-2560	455	6	and	and	CCONJ
easat-2560	455	7	compliance	compliance	NOUN
easat-2560	455	8	issues	issue	NOUN
easat-2560	455	9	associated	associate	VERB
easat-2560	455	10	with	with	ADP
easat-2560	455	11	these	these	DET
easat-2560	455	12	technologies	technology	NOUN
easat-2560	455	13	will	will	AUX
easat-2560	455	14	be	be	AUX
easat-2560	455	15	crucial	crucial	ADJ
easat-2560	455	16	as	as	SCONJ
easat-2560	455	17	they	they	PRON
easat-2560	455	18	become	become	VERB
easat-2560	455	19	more	more	ADV
easat-2560	455	20	integrated	integrate	VERB
easat-2560	455	21	into	into	ADP
easat-2560	455	22	the	the	DET
easat-2560	455	23	digital	digital	ADJ
easat-2560	455	24	economy	economy	NOUN
easat-2560	455	25	.	.	PUNCT
easat-2560	456	1	f.	f.	PROPN
easat-2560	456	2	psychological	psychological	ADJ
easat-2560	456	3	and	and	CCONJ
easat-2560	456	4	behavioral	behavioral	ADJ
easat-2560	456	5	aspects	aspect	NOUN
easat-2560	456	6	of	of	ADP
easat-2560	456	7	tax	tax	NOUN
easat-2560	456	8	compliance	compliance	NOUN
easat-2560	456	9	:	:	PUNCT
easat-2560	456	10	research	research	NOUN
easat-2560	456	11	could	could	AUX
easat-2560	456	12	explore	explore	VERB
easat-2560	456	13	the	the	DET
easat-2560	456	14	psychological	psychological	ADJ
easat-2560	456	15	factors	factor	NOUN
easat-2560	456	16	influencing	influence	VERB
easat-2560	456	17	tax	tax	NOUN
easat-2560	456	18	compliance	compliance	NOUN
easat-2560	456	19	among	among	ADP
easat-2560	456	20	digital	digital	ADJ
easat-2560	456	21	content	content	NOUN
easat-2560	456	22	creators	creator	NOUN
easat-2560	456	23	.	.	PUNCT
easat-2560	457	1	the	the	DET
easat-2560	457	2	theory	theory	NOUN
easat-2560	457	3	of	of	ADP
easat-2560	457	4	planned	plan	VERB
easat-2560	457	5	behavior	behavior	NOUN
easat-2560	457	6	or	or	CCONJ
easat-2560	457	7	similar	similar	ADJ
easat-2560	457	8	psychological	psychological	ADJ
easat-2560	457	9	models	model	NOUN
easat-2560	457	10	could	could	AUX
easat-2560	457	11	be	be	AUX
easat-2560	457	12	applied	apply	VERB
easat-2560	457	13	to	to	PART
easat-2560	457	14	understand	understand	VERB
easat-2560	457	15	how	how	SCONJ
easat-2560	457	16	attitudes	attitude	NOUN
easat-2560	457	17	,	,	PUNCT
easat-2560	457	18	perceived	perceive	VERB
easat-2560	457	19	norms	norm	NOUN
easat-2560	457	20	,	,	PUNCT
easat-2560	457	21	and	and	CCONJ
easat-2560	457	22	control	control	NOUN
easat-2560	457	23	over	over	ADP
easat-2560	457	24	tax	tax	NOUN
easat-2560	457	25	-	-	PUNCT
easat-2560	457	26	related	relate	VERB
easat-2560	457	27	tasks	task	NOUN
easat-2560	457	28	affect	affect	VERB
easat-2560	457	29	creators	creator	NOUN
easat-2560	457	30	'	'	PART
easat-2560	457	31	willingness	willingness	NOUN
easat-2560	457	32	to	to	PART
easat-2560	457	33	comply	comply	VERB
easat-2560	457	34	.	.	PUNCT
easat-2560	458	1	g.	g.	NOUN
easat-2560	458	2	tax	tax	NOUN
easat-2560	458	3	compliance	compliance	NOUN
easat-2560	458	4	in	in	ADP
easat-2560	458	5	different	different	ADJ
easat-2560	458	6	business	business	NOUN
easat-2560	458	7	models	model	NOUN
easat-2560	458	8	:	:	PUNCT
easat-2560	458	9	given	give	VERB
easat-2560	458	10	the	the	DET
easat-2560	458	11	wide	wide	ADJ
easat-2560	458	12	variety	variety	NOUN
easat-2560	458	13	of	of	ADP
easat-2560	458	14	business	business	NOUN
easat-2560	458	15	models	model	NOUN
easat-2560	458	16	within	within	ADP
easat-2560	458	17	the	the	DET
easat-2560	458	18	digital	digital	ADJ
easat-2560	458	19	content	content	NOUN
easat-2560	458	20	creation	creation	NOUN
easat-2560	458	21	space	space	NOUN
easat-2560	458	22	(	(	PUNCT
easat-2560	458	23	e.g.	e.g.	ADV
easat-2560	458	24	,	,	PUNCT
easat-2560	458	25	influencers	influencer	NOUN
easat-2560	458	26	,	,	PUNCT
easat-2560	458	27	freelancers	freelancer	NOUN
easat-2560	458	28	,	,	PUNCT
easat-2560	458	29	educators	educator	NOUN
easat-2560	458	30	,	,	PUNCT
easat-2560	458	31	entertainers	entertainer	NOUN
easat-2560	458	32	)	)	PUNCT
easat-2560	458	33	,	,	PUNCT
easat-2560	458	34	future	future	ADJ
easat-2560	458	35	research	research	NOUN
easat-2560	458	36	could	could	AUX
easat-2560	458	37	explore	explore	VERB
easat-2560	458	38	how	how	SCONJ
easat-2560	458	39	different	different	ADJ
easat-2560	458	40	revenue	revenue	NOUN
easat-2560	458	41	streams	stream	NOUN
easat-2560	458	42	(	(	PUNCT
easat-2560	458	43	such	such	ADJ
easat-2560	458	44	as	as	ADP
easat-2560	458	45	affiliate	affiliate	NOUN
easat-2560	458	46	marketing	marketing	NOUN
easat-2560	458	47	,	,	PUNCT
easat-2560	458	48	brand	brand	NOUN
easat-2560	458	49	deals	deal	NOUN
easat-2560	458	50	,	,	PUNCT
easat-2560	458	51	and	and	CCONJ
easat-2560	458	52	subscription	subscription	NOUN
easat-2560	458	53	services	service	NOUN
easat-2560	458	54	)	)	PUNCT
easat-2560	458	55	impact	impact	NOUN
easat-2560	458	56	tax	tax	NOUN
easat-2560	458	57	compliance	compliance	NOUN
easat-2560	458	58	.	.	PUNCT
easat-2560	459	1	understanding	understand	VERB
easat-2560	459	2	these	these	DET
easat-2560	459	3	nuances	nuance	NOUN
easat-2560	459	4	can	can	AUX
easat-2560	459	5	help	help	VERB
easat-2560	459	6	in	in	ADP
easat-2560	459	7	developing	develop	VERB
easat-2560	459	8	tailored	tailor	VERB
easat-2560	459	9	tax	tax	NOUN
easat-2560	459	10	policies	policy	NOUN
easat-2560	459	11	.	.	PUNCT
easat-2560	460	1	h.	h.	PROPN
easat-2560	460	2	effectiveness	effectiveness	PROPN
easat-2560	460	3	of	of	ADP
easat-2560	460	4	tax	tax	NOUN
easat-2560	460	5	policy	policy	NOUN
easat-2560	460	6	reforms	reform	NOUN
easat-2560	460	7	:	:	PUNCT
easat-2560	460	8	further	further	ADJ
easat-2560	460	9	research	research	NOUN
easat-2560	460	10	could	could	AUX
easat-2560	460	11	examine	examine	VERB
easat-2560	460	12	the	the	DET
easat-2560	460	13	long	long	ADJ
easat-2560	460	14	-	-	PUNCT
easat-2560	460	15	term	term	NOUN
easat-2560	460	16	efficacy	efficacy	NOUN
easat-2560	460	17	of	of	ADP
easat-2560	460	18	recent	recent	ADJ
easat-2560	460	19	tax	tax	NOUN
easat-2560	460	20	policy	policy	NOUN
easat-2560	460	21	reforms	reform	NOUN
easat-2560	460	22	,	,	PUNCT
easat-2560	460	23	such	such	ADJ
easat-2560	460	24	as	as	ADP
easat-2560	460	25	the	the	DET
easat-2560	460	26	final	final	ADJ
easat-2560	460	27	tax	tax	NOUN
easat-2560	460	28	rate	rate	NOUN
easat-2560	460	29	for	for	ADP
easat-2560	460	30	msmes	msme	NOUN
easat-2560	460	31	or	or	CCONJ
easat-2560	460	32	the	the	DET
easat-2560	460	33	exemption	exemption	NOUN
easat-2560	460	34	for	for	ADP
easat-2560	460	35	turnovers	turnover	NOUN
easat-2560	460	36	below	below	ADP
easat-2560	460	37	certain	certain	ADJ
easat-2560	460	38	thresholds	threshold	NOUN
easat-2560	460	39	.	.	PUNCT
easat-2560	461	1	evaluating	evaluate	VERB
easat-2560	461	2	whether	whether	SCONJ
easat-2560	461	3	these	these	DET
easat-2560	461	4	reforms	reform	NOUN
easat-2560	461	5	have	have	AUX
easat-2560	461	6	incentivized	incentivize	VERB
easat-2560	461	7	compliance	compliance	NOUN
easat-2560	461	8	or	or	CCONJ
easat-2560	461	9	led	lead	VERB
easat-2560	461	10	to	to	ADP
easat-2560	461	11	unintended	unintended	ADJ
easat-2560	461	12	consequences	consequence	NOUN
easat-2560	461	13	could	could	AUX
easat-2560	461	14	guide	guide	VERB
easat-2560	461	15	future	future	ADJ
easat-2560	461	16	policymaking	policymaking	NOUN
easat-2560	461	17	.	.	PUNCT
easat-2560	462	1	acknowledgement	acknowledgement	NOUN
easat-2560	462	2	:	:	PUNCT
easat-2560	462	3	the	the	DET
easat-2560	462	4	authors	author	NOUN
easat-2560	462	5	would	would	AUX
easat-2560	462	6	like	like	VERB
easat-2560	462	7	to	to	PART
easat-2560	462	8	thank	thank	VERB
easat-2560	462	9	the	the	DET
easat-2560	462	10	ministry	ministry	PROPN
easat-2560	462	11	of	of	ADP
easat-2560	462	12	education	education	PROPN
easat-2560	462	13	,	,	PUNCT
easat-2560	462	14	culture	culture	NOUN
easat-2560	462	15	,	,	PUNCT
easat-2560	462	16	research	research	NOUN
easat-2560	462	17	,	,	PUNCT
easat-2560	462	18	and	and	CCONJ
easat-2560	462	19	technology	technology	NOUN
easat-2560	462	20	of	of	ADP
easat-2560	462	21	the	the	DET
easat-2560	462	22	republic	republic	NOUN
easat-2560	462	23	of	of	ADP
easat-2560	462	24	indonesia	indonesia	PROPN
easat-2560	462	25	for	for	ADP
easat-2560	462	26	the	the	DET
easat-2560	462	27	financial	financial	ADJ
easat-2560	462	28	support	support	NOUN
easat-2560	462	29	from	from	ADP
easat-2560	462	30	the	the	DET
easat-2560	462	31	2024	2024	NUM
easat-2560	462	32	higher	high	ADJ
easat-2560	462	33	education	education	NOUN
easat-2560	462	34	grant	grant	NOUN
easat-2560	462	35	,	,	PUNCT
easat-2560	462	36	which	which	PRON
easat-2560	462	37	was	be	AUX
easat-2560	462	38	essential	essential	ADJ
easat-2560	462	39	in	in	ADP
easat-2560	462	40	facilitating	facilitate	VERB
easat-2560	462	41	this	this	DET
easat-2560	462	42	research	research	NOUN
easat-2560	462	43	.	.	PUNCT
easat-2560	463	1	the	the	DET
easat-2560	463	2	funding	funding	NOUN
easat-2560	463	3	enabled	enable	VERB
easat-2560	463	4	the	the	DET
easat-2560	463	5	collection	collection	NOUN
easat-2560	463	6	and	and	CCONJ
easat-2560	463	7	analysis	analysis	NOUN
easat-2560	463	8	of	of	ADP
easat-2560	463	9	data	datum	NOUN
easat-2560	463	10	and	and	CCONJ
easat-2560	463	11	the	the	DET
easat-2560	463	12	completion	completion	NOUN
easat-2560	463	13	of	of	ADP
easat-2560	463	14	this	this	DET
easat-2560	463	15	study	study	NOUN
easat-2560	463	16	.	.	PUNCT
easat-2560	464	1	sources	source	NOUN
easat-2560	464	2	of	of	ADP
easat-2560	464	3	funding	funding	NOUN
easat-2560	464	4	for	for	ADP
easat-2560	464	5	research	research	NOUN
easat-2560	464	6	presented	present	VERB
easat-2560	464	7	in	in	ADP
easat-2560	464	8	a	a	DET
easat-2560	464	9	scientific	scientific	ADJ
easat-2560	464	10	article	article	NOUN
easat-2560	464	11	or	or	CCONJ
easat-2560	464	12	scientific	scientific	ADJ
easat-2560	464	13	article	article	NOUN
easat-2560	464	14	itself	itself	PRON
easat-2560	464	15	:	:	PUNCT
easat-2560	464	16	this	this	DET
easat-2560	464	17	research	research	NOUN
easat-2560	464	18	was	be	AUX
easat-2560	464	19	funded	fund	VERB
easat-2560	464	20	by	by	ADP
easat-2560	464	21	the	the	DET
easat-2560	464	22	ministry	ministry	PROPN
easat-2560	464	23	of	of	ADP
easat-2560	464	24	education	education	PROPN
easat-2560	464	25	,	,	PUNCT
easat-2560	464	26	culture	culture	NOUN
easat-2560	464	27	,	,	PUNCT
easat-2560	464	28	research	research	NOUN
easat-2560	464	29	,	,	PUNCT
easat-2560	464	30	and	and	CCONJ
easat-2560	464	31	technology	technology	NOUN
easat-2560	464	32	of	of	ADP
easat-2560	464	33	the	the	DET
easat-2560	464	34	republic	republic	NOUN
easat-2560	464	35	of	of	ADP
easat-2560	464	36	indonesia	indonesia	PROPN
easat-2560	464	37	.	.	PUNCT
easat-2560	465	1	copyright	copyright	NOUN
easat-2560	465	2	:	:	PUNCT
easat-2560	465	3	©	©	PROPN
easat-2560	465	4	2024	2024	NUM
easat-2560	465	5	by	by	ADP
easat-2560	465	6	the	the	DET
easat-2560	465	7	authors	author	NOUN
easat-2560	465	8	.	.	PUNCT
easat-2560	466	1	this	this	DET
easat-2560	466	2	article	article	NOUN
easat-2560	466	3	is	be	AUX
easat-2560	466	4	an	an	DET
easat-2560	466	5	open	open	ADJ
easat-2560	466	6	access	access	NOUN
easat-2560	466	7	article	article	NOUN
easat-2560	466	8	distributed	distribute	VERB
easat-2560	466	9	under	under	ADP
easat-2560	466	10	the	the	DET
easat-2560	466	11	terms	term	NOUN
easat-2560	466	12	and	and	CCONJ
easat-2560	466	13	conditions	condition	NOUN
easat-2560	466	14	of	of	ADP
easat-2560	466	15	the	the	DET
easat-2560	466	16	creative	creative	ADJ
easat-2560	466	17	commons	common	NOUN
easat-2560	466	18	attribution	attribution	NOUN
easat-2560	466	19	(	(	PUNCT
easat-2560	466	20	cc	cc	NOUN
easat-2560	466	21	by	by	ADP
easat-2560	466	22	)	)	PUNCT
easat-2560	466	23	license	license	NOUN
easat-2560	466	24	(	(	PUNCT
easat-2560	466	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2560	466	26	)	)	PUNCT
easat-2560	466	27	.	.	PUNCT
easat-2560	467	1	references	reference	NOUN
easat-2560	467	2	[	[	X
easat-2560	467	3	1	1	NUM
easat-2560	467	4	]	]	PUNCT
easat-2560	467	5	adelakun	adelakun	PROPN
easat-2560	467	6	,	,	PUNCT
easat-2560	467	7	b.	b.	PROPN
easat-2560	467	8	(	(	PUNCT
easat-2560	467	9	2024	2024	NUM
easat-2560	467	10	)	)	PUNCT
easat-2560	467	11	.	.	PUNCT
easat-2560	468	1	legal	legal	ADJ
easat-2560	468	2	frameworks	framework	NOUN
easat-2560	468	3	and	and	CCONJ
easat-2560	468	4	tax	tax	NOUN
easat-2560	468	5	compliance	compliance	NOUN
easat-2560	468	6	in	in	ADP
easat-2560	468	7	the	the	DET
easat-2560	468	8	digital	digital	ADJ
easat-2560	468	9	economy	economy	NOUN
easat-2560	468	10	:	:	PUNCT
easat-2560	468	11	a	a	DET
easat-2560	468	12	finance	finance	NOUN
easat-2560	468	13	perspective	perspective	NOUN
easat-2560	468	14	.	.	PUNCT
easat-2560	469	1	engineering	engineering	NOUN
easat-2560	469	2	science	science	PROPN
easat-2560	469	3	&	&	CCONJ
easat-2560	469	4	technology	technology	PROPN
easat-2560	469	5	journal	journal	NOUN
easat-2560	469	6	,	,	PUNCT
easat-2560	469	7	5(3	5(3	NUM
easat-2560	469	8	)	)	PUNCT
easat-2560	469	9	,	,	PUNCT
easat-2560	469	10	844–853	844–853	NUM
easat-2560	469	11	.	.	PUNCT
easat-2560	470	1	https://doi.org/10.51594/estj.v5i3.922	https://doi.org/10.51594/estj.v5i3.922	NOUN
easat-2560	470	2	[	[	X
easat-2560	470	3	2	2	NUM
easat-2560	470	4	]	]	X
easat-2560	470	5	ajzen	ajzen	NOUN
easat-2560	470	6	,	,	PUNCT
easat-2560	470	7	i.	i.	NOUN
easat-2560	470	8	(	(	PUNCT
easat-2560	470	9	1991	1991	NUM
easat-2560	470	10	)	)	PUNCT
easat-2560	470	11	.	.	PUNCT
easat-2560	471	1	the	the	DET
easat-2560	471	2	theory	theory	NOUN
easat-2560	471	3	of	of	ADP
easat-2560	471	4	planned	plan	VERB
easat-2560	471	5	behavior	behavior	NOUN
easat-2560	471	6	.	.	PUNCT
easat-2560	472	1	organizational	organizational	ADJ
easat-2560	472	2	behavior	behavior	NOUN
easat-2560	472	3	and	and	CCONJ
easat-2560	472	4	human	human	ADJ
easat-2560	472	5	decision	decision	NOUN
easat-2560	472	6	processes	process	NOUN
easat-2560	472	7	,	,	PUNCT
easat-2560	472	8	50(2	50(2	NUM
easat-2560	472	9	)	)	PUNCT
easat-2560	472	10	,	,	PUNCT
easat-2560	472	11	179–211	179–211	NUM
easat-2560	472	12	.	.	PUNCT
easat-2560	473	1	[	[	X
easat-2560	473	2	3	3	NUM
easat-2560	473	3	]	]	X
easat-2560	473	4	albert	albert	PROPN
easat-2560	473	5	,	,	PUNCT
easat-2560	473	6	a.	a.	PROPN
easat-2560	473	7	,	,	PUNCT
easat-2560	473	8	&	&	CCONJ
easat-2560	473	9	fadjarenie	fadjarenie	PROPN
easat-2560	473	10	,	,	PUNCT
easat-2560	473	11	r.	r.	PROPN
easat-2560	473	12	a.	a.	PROPN
easat-2560	473	13	(	(	PUNCT
easat-2560	473	14	2022	2022	NUM
easat-2560	473	15	)	)	PUNCT
easat-2560	473	16	.	.	PUNCT
easat-2560	474	1	early	early	ADJ
easat-2560	474	2	tax	tax	NOUN
easat-2560	474	3	education	education	NOUN
easat-2560	474	4	:	:	PUNCT
easat-2560	474	5	could	could	AUX
easat-2560	474	6	it	it	PRON
easat-2560	474	7	change	change	VERB
easat-2560	474	8	future	future	ADJ
easat-2560	474	9	compliance	compliance	NOUN
easat-2560	474	10	behavior	behavior	NOUN
easat-2560	474	11	?	?	PUNCT
easat-2560	475	1	international	international	ADJ
easat-2560	475	2	journal	journal	NOUN
easat-2560	475	3	of	of	ADP
easat-2560	475	4	evaluation	evaluation	NOUN
easat-2560	475	5	and	and	CCONJ
easat-2560	475	6	research	research	NOUN
easat-2560	475	7	in	in	ADP
easat-2560	475	8	education	education	NOUN
easat-2560	475	9	,	,	PUNCT
easat-2560	475	10	11(4	11(4	NUM
easat-2560	475	11	)	)	PUNCT
easat-2560	475	12	,	,	PUNCT
easat-2560	475	13	1912–1922	1912–1922	NUM
easat-2560	475	14	.	.	PUNCT
easat-2560	476	1	https://doi.org/10.11591/ijere.v11i4.22241	https://doi.org/10.11591/ijere.v11i4.22241	X
easat-2560	476	2	.	.	PUNCT
easat-2560	477	1	[	[	X
easat-2560	477	2	4	4	NUM
easat-2560	477	3	]	]	X
easat-2560	477	4	allingham	allingham	NOUN
easat-2560	477	5	,	,	PUNCT
easat-2560	477	6	m.	m.	NOUN
easat-2560	477	7	g.	g.	PROPN
easat-2560	477	8	,	,	PUNCT
easat-2560	477	9	&	&	CCONJ
easat-2560	477	10	sandmo	sandmo	PROPN
easat-2560	477	11	,	,	PUNCT
easat-2560	477	12	a.	a.	NOUN
easat-2560	477	13	(	(	PUNCT
easat-2560	477	14	1972	1972	NUM
easat-2560	477	15	)	)	PUNCT
easat-2560	477	16	.	.	PUNCT
easat-2560	478	1	income	income	NOUN
easat-2560	478	2	tax	tax	NOUN
easat-2560	478	3	evasion	evasion	NOUN
easat-2560	478	4	:	:	PUNCT
easat-2560	478	5	a	a	DET
easat-2560	478	6	theoretical	theoretical	ADJ
easat-2560	478	7	analysis	analysis	NOUN
easat-2560	478	8	.	.	PUNCT
easat-2560	479	1	journal	journal	NOUN
easat-2560	479	2	of	of	ADP
easat-2560	479	3	public	public	ADJ
easat-2560	479	4	economics	economic	NOUN
easat-2560	479	5	,	,	PUNCT
easat-2560	479	6	1(3	1(3	NUM
easat-2560	479	7	–	–	PUNCT
easat-2560	479	8	4	4	NUM
easat-2560	479	9	)	)	PUNCT
easat-2560	479	10	,	,	PUNCT
easat-2560	479	11	pp	pp	ADP
easat-2560	479	12	.	.	PUNCT
easat-2560	480	1	323–338	323–338	NUM
easat-2560	480	2	.	.	PUNCT
easat-2560	481	1	[	[	X
easat-2560	481	2	5	5	NUM
easat-2560	481	3	]	]	SYM
easat-2560	481	4	alm	alm	PROPN
easat-2560	481	5	,	,	PUNCT
easat-2560	481	6	j.	j.	PROPN
easat-2560	481	7	,	,	PUNCT
easat-2560	481	8	&	&	CCONJ
easat-2560	481	9	torgler	torgler	PROPN
easat-2560	481	10	,	,	PUNCT
easat-2560	481	11	b.	b.	PROPN
easat-2560	481	12	(	(	PUNCT
easat-2560	481	13	2019	2019	NUM
easat-2560	481	14	)	)	PUNCT
easat-2560	481	15	.	.	PUNCT
easat-2560	482	1	behavioral	behavioral	ADJ
easat-2560	482	2	economics	economic	NOUN
easat-2560	482	3	and	and	CCONJ
easat-2560	482	4	tax	tax	NOUN
easat-2560	482	5	compliance	compliance	NOUN
easat-2560	482	6	.	.	PUNCT
easat-2560	483	1	economic	economic	ADJ
easat-2560	483	2	and	and	CCONJ
easat-2560	483	3	political	political	ADJ
easat-2560	483	4	studies	study	NOUN
easat-2560	483	5	,	,	PUNCT
easat-2560	483	6	11(2	11(2	NOUN
easat-2560	483	7	)	)	PUNCT
easat-2560	483	8	,	,	PUNCT
easat-2560	483	9	113	113	NUM
easat-2560	483	10	–	–	PUNCT
easat-2560	483	11	128	128	NUM
easat-2560	483	12	.	.	PUNCT
easat-2560	483	13	https://doi.org/10.1080/20954816.2019.1604932	https://doi.org/10.1080/20954816.2019.1604932	PROPN
easat-2560	484	1	[	[	X
easat-2560	484	2	6	6	NUM
easat-2560	484	3	]	]	X
easat-2560	484	4	belahouaoui	belahouaoui	ADJ
easat-2560	484	5	,	,	PUNCT
easat-2560	484	6	r.	r.	PROPN
easat-2560	484	7	,	,	PUNCT
easat-2560	484	8	&	&	CCONJ
easat-2560	484	9	attak	attak	PROPN
easat-2560	484	10	,	,	PUNCT
easat-2560	484	11	e.	e.	PROPN
easat-2560	484	12	h.	h.	PROPN
easat-2560	484	13	(	(	PUNCT
easat-2560	484	14	2024	2024	NUM
easat-2560	484	15	)	)	PUNCT
easat-2560	484	16	.	.	PUNCT
easat-2560	485	1	digital	digital	PROPN
easat-2560	485	2	taxation	taxation	PROPN
easat-2560	485	3	,	,	PUNCT
easat-2560	485	4	artificial	artificial	ADJ
easat-2560	485	5	intelligence	intelligence	NOUN
easat-2560	485	6	,	,	PUNCT
easat-2560	485	7	and	and	CCONJ
easat-2560	485	8	tax	tax	NOUN
easat-2560	485	9	administration	administration	NOUN
easat-2560	485	10	3.0	3.0	NUM
easat-2560	485	11	:	:	PUNCT
easat-2560	485	12	improving	improve	VERB
easat-2560	485	13	tax	tax	NOUN
easat-2560	485	14	compliance	compliance	NOUN
easat-2560	485	15	behavior	behavior	NOUN
easat-2560	485	16	–	–	PUNCT
easat-2560	485	17	a	a	DET
easat-2560	485	18	systematic	systematic	ADJ
easat-2560	485	19	literature	literature	NOUN
easat-2560	485	20	review	review	NOUN
easat-2560	485	21	using	use	VERB
easat-2560	485	22	cytometry	cytometry	NOUN
easat-2560	485	23	(	(	PUNCT
easat-2560	485	24	2016–2023	2016–2023	NUM
easat-2560	485	25	)	)	PUNCT
easat-2560	485	26	.	.	PUNCT
easat-2560	486	1	accounting	accounting	NOUN
easat-2560	486	2	research	research	PROPN
easat-2560	486	3	journal	journal	PROPN
easat-2560	486	4	,	,	PUNCT
easat-2560	486	5	37(2	37(2	PROPN
easat-2560	486	6	)	)	PUNCT
easat-2560	486	7	,	,	PUNCT
easat-2560	486	8	172–191	172–191	NUM
easat-2560	486	9	.	.	PUNCT
easat-2560	487	1	https://doi.org/10.1108/arj-12-2023-0372	https://doi.org/10.1108/arj-12-2023-0372	PROPN
easat-2560	487	2	[	[	X
easat-2560	487	3	7	7	NUM
easat-2560	487	4	]	]	X
easat-2560	487	5	cunningham	cunningham	PROPN
easat-2560	487	6	,	,	PUNCT
easat-2560	487	7	s.	s.	PROPN
easat-2560	487	8	,	,	PUNCT
easat-2560	487	9	&	&	CCONJ
easat-2560	487	10	craig	craig	PROPN
easat-2560	487	11	,	,	PUNCT
easat-2560	487	12	d.	d.	PROPN
easat-2560	487	13	(	(	PUNCT
easat-2560	487	14	2019	2019	NUM
easat-2560	487	15	)	)	PUNCT
easat-2560	487	16	.	.	PUNCT
easat-2560	488	1	social	social	ADJ
easat-2560	488	2	media	medium	NOUN
easat-2560	488	3	entertainment	entertainment	NOUN
easat-2560	488	4	.	.	PUNCT
easat-2560	489	1	new	new	PROPN
easat-2560	489	2	york	york	PROPN
easat-2560	489	3	university	university	PROPN
easat-2560	489	4	press	press	NOUN
easat-2560	489	5	.	.	PUNCT
easat-2560	490	1	[	[	X
easat-2560	490	2	8	8	NUM
easat-2560	490	3	]	]	X
easat-2560	490	4	davis	davis	PROPN
easat-2560	490	5	,	,	PUNCT
easat-2560	490	6	f.	f.	PROPN
easat-2560	490	7	d.	d.	PROPN
easat-2560	490	8	(	(	PUNCT
easat-2560	490	9	1989	1989	NUM
easat-2560	490	10	)	)	PUNCT
easat-2560	490	11	.	.	PUNCT
easat-2560	491	1	perceived	perceive	VERB
easat-2560	491	2	usefulness	usefulness	NOUN
easat-2560	491	3	,	,	PUNCT
easat-2560	491	4	perceived	perceive	VERB
easat-2560	491	5	ease	ease	NOUN
easat-2560	491	6	of	of	ADP
easat-2560	491	7	use	use	NOUN
easat-2560	491	8	,	,	PUNCT
easat-2560	491	9	and	and	CCONJ
easat-2560	491	10	user	user	NOUN
easat-2560	491	11	acceptance	acceptance	NOUN
easat-2560	491	12	of	of	ADP
easat-2560	491	13	information	information	NOUN
easat-2560	491	14	technology	technology	NOUN
easat-2560	491	15	.	.	PUNCT
easat-2560	492	1	mis	mis	PROPN
easat-2560	492	2	quarterly	quarterly	PROPN
easat-2560	492	3	,	,	PUNCT
easat-2560	492	4	13(3	13(3	NUM
easat-2560	492	5	)	)	PUNCT
easat-2560	492	6	,	,	PUNCT
easat-2560	492	7	319–340	319–340	NUM
easat-2560	492	8	.	.	PUNCT
easat-2560	493	1	https://doi.org/10.2307/249008	https://doi.org/10.2307/249008	X
easat-2560	494	1	[	[	X
easat-2560	494	2	9	9	NUM
easat-2560	494	3	]	]	PUNCT
easat-2560	494	4	enke	enke	PROPN
easat-2560	494	5	,	,	PUNCT
easat-2560	494	6	n.	n.	NOUN
easat-2560	494	7	,	,	PUNCT
easat-2560	494	8	&	&	CCONJ
easat-2560	494	9	borchers	borcher	NOUN
easat-2560	494	10	,	,	PUNCT
easat-2560	494	11	n.	n.	PROPN
easat-2560	494	12	s.	s.	PROPN
easat-2560	494	13	(	(	PUNCT
easat-2560	494	14	2019	2019	NUM
easat-2560	494	15	)	)	PUNCT
easat-2560	494	16	.	.	PUNCT
easat-2560	495	1	social	social	ADJ
easat-2560	495	2	media	medium	NOUN
easat-2560	495	3	influencers	influencer	NOUN
easat-2560	495	4	in	in	ADP
easat-2560	495	5	strategic	strategic	ADJ
easat-2560	495	6	communication	communication	NOUN
easat-2560	495	7	:	:	PUNCT
easat-2560	495	8	a	a	DET
easat-2560	495	9	conceptual	conceptual	ADJ
easat-2560	495	10	framework	framework	NOUN
easat-2560	495	11	for	for	ADP
easat-2560	495	12	strategic	strategic	ADJ
easat-2560	495	13	social	social	ADJ
easat-2560	495	14	media	medium	NOUN
easat-2560	495	15	influencer	influencer	NOUN
easat-2560	495	16	communication	communication	NOUN
easat-2560	495	17	.	.	PUNCT
easat-2560	496	1	international	international	ADJ
easat-2560	496	2	journal	journal	NOUN
easat-2560	496	3	of	of	ADP
easat-2560	496	4	strategic	strategic	ADJ
easat-2560	496	5	communication	communication	NOUN
easat-2560	496	6	,	,	PUNCT
easat-2560	496	7	13(4	13(4	NUM
easat-2560	496	8	)	)	PUNCT
easat-2560	496	9	,	,	PUNCT
easat-2560	496	10	261–277	261–277	NUM
easat-2560	496	11	.	.	PUNCT
easat-2560	497	1	https://doi.org/10.1080/1553118x.2019.1620234	https://doi.org/10.1080/1553118x.2019.1620234	ADJ
easat-2560	497	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2560	497	3	https://doi.org/10.51594/estj.v5i3.922	https://doi.org/10.51594/estj.v5i3.922	PROPN
easat-2560	497	4	https://doi.org/10.11591/ijere.v11i4.22241	https://doi.org/10.11591/ijere.v11i4.22241	X
easat-2560	497	5	https://doi.org/10.1080/20954816.2019.1604932	https://doi.org/10.1080/20954816.2019.1604932	VERB
easat-2560	497	6	https://doi.org/10.1108/arj-12-2023-0372	https://doi.org/10.1108/arj-12-2023-0372	PROPN
easat-2560	497	7	https://doi.org/10.2307/249008	https://doi.org/10.2307/249008	NOUN
easat-2560	497	8	https://doi.org/10.1080/1553118x.2019.1620234	https://doi.org/10.1080/1553118x.2019.1620234	NOUN
easat-2560	497	9	2835	2835	NUM
easat-2560	497	10	edelweiss	edelweiss	PROPN
easat-2560	497	11	applied	apply	VERB
easat-2560	497	12	science	science	NOUN
easat-2560	497	13	and	and	CCONJ
easat-2560	497	14	technology	technology	NOUN
easat-2560	497	15	issn	issn	PROPN
easat-2560	497	16	:	:	PUNCT
easat-2560	497	17	2576	2576	NUM
easat-2560	497	18	-	-	SYM
easat-2560	497	19	8484	8484	NUM
easat-2560	497	20	vol	vol	NOUN
easat-2560	497	21	.	.	PROPN
easat-2560	498	1	8	8	NUM
easat-2560	498	2	,	,	PUNCT
easat-2560	498	3	no	no	INTJ
easat-2560	498	4	.	.	NOUN
easat-2560	499	1	6	6	NUM
easat-2560	499	2	:	:	SYM
easat-2560	499	3	2817	2817	NUM
easat-2560	499	4	-	-	SYM
easat-2560	499	5	2835	2835	NUM
easat-2560	499	6	,	,	PUNCT
easat-2560	499	7	2024	2024	NUM
easat-2560	499	8	doi	doi	NOUN
easat-2560	499	9	:	:	PUNCT
easat-2560	499	10	10.55214/25768484.v8i6.2560	10.55214/25768484.v8i6.2560	PROPN
easat-2560	499	11	©	©	PROPN
easat-2560	499	12	2024	2024	NUM
easat-2560	499	13	by	by	ADP
easat-2560	499	14	the	the	DET
easat-2560	499	15	authors	author	NOUN
easat-2560	499	16	;	;	PUNCT
easat-2560	499	17	licensee	licensee	PROPN
easat-2560	499	18	learning	learning	NOUN
easat-2560	499	19	gate	gate	NOUN
easat-2560	500	1	[	[	X
easat-2560	500	2	10	10	NUM
easat-2560	500	3	]	]	X
easat-2560	500	4	global	global	ADJ
easat-2560	500	5	digital	digital	PROPN
easat-2560	500	6	content	content	PROPN
easat-2560	500	7	creation	creation	NOUN
easat-2560	500	8	market	market	NOUN
easat-2560	500	9	.	.	PUNCT
easat-2560	501	1	(	(	PUNCT
easat-2560	501	2	2023	2023	NUM
easat-2560	501	3	)	)	PUNCT
easat-2560	501	4	.	.	PUNCT
easat-2560	502	1	global	global	ADJ
easat-2560	502	2	digital	digital	PROPN
easat-2560	502	3	content	content	PROPN
easat-2560	502	4	creation	creation	NOUN
easat-2560	502	5	market	market	NOUN
easat-2560	502	6	size	size	NOUN
easat-2560	502	7	,	,	PUNCT
easat-2560	502	8	share	share	NOUN
easat-2560	502	9	&	&	CCONJ
easat-2560	502	10	trends	trend	VERB
easat-2560	502	11	analysis	analysis	NOUN
easat-2560	502	12	report	report	NOUN
easat-2560	502	13	.	.	PUNCT
easat-2560	503	1	grand	grand	ADJ
easat-2560	503	2	view	view	NOUN
easat-2560	503	3	research	research	NOUN
easat-2560	503	4	.	.	PUNCT
easat-2560	504	1	https://www.grandviewresearch.com/industry-analysis/global-digitalcontent-creation-market	https://www.grandviewresearch.com/industry-analysis/global-digitalcontent-creation-market	PROPN
easat-2560	504	2	[	[	X
easat-2560	504	3	11	11	NUM
easat-2560	504	4	]	]	PUNCT
easat-2560	504	5	gorshkova	gorshkova	PROPN
easat-2560	504	6	,	,	PUNCT
easat-2560	504	7	n.	n.	PROPN
easat-2560	504	8	v.	v.	PROPN
easat-2560	504	9	,	,	PUNCT
easat-2560	504	10	ksenda	ksenda	PROPN
easat-2560	504	11	,	,	PUNCT
easat-2560	504	12	v.	v.	ADP
easat-2560	504	13	m.	m.	NOUN
easat-2560	504	14	,	,	PUNCT
easat-2560	504	15	&	&	CCONJ
easat-2560	504	16	grigorenko	grigorenko	PROPN
easat-2560	504	17	,	,	PUNCT
easat-2560	504	18	i.	i.	PROPN
easat-2560	504	19	v.	v.	PROPN
easat-2560	504	20	(	(	PUNCT
easat-2560	504	21	2023	2023	NUM
easat-2560	504	22	)	)	PUNCT
easat-2560	504	23	.	.	PUNCT
easat-2560	505	1	the	the	DET
easat-2560	505	2	impact	impact	NOUN
easat-2560	505	3	of	of	ADP
easat-2560	505	4	digital	digital	ADJ
easat-2560	505	5	technologies	technology	NOUN
easat-2560	505	6	on	on	ADP
easat-2560	505	7	tax	tax	NOUN
easat-2560	505	8	administration	administration	NOUN
easat-2560	505	9	for	for	ADP
easat-2560	505	10	increasing	increase	VERB
easat-2560	505	11	inclusiveness	inclusiveness	NOUN
easat-2560	505	12	and	and	CCONJ
easat-2560	505	13	sustainability	sustainability	NOUN
easat-2560	505	14	of	of	ADP
easat-2560	505	15	economic	economic	ADJ
easat-2560	505	16	development	development	NOUN
easat-2560	505	17	.	.	PUNCT
easat-2560	506	1	bulletin	bulletin	NOUN
easat-2560	506	2	of	of	ADP
easat-2560	506	3	tomsk	tomsk	PROPN
easat-2560	506	4	state	state	PROPN
easat-2560	506	5	university	university	PROPN
easat-2560	506	6	of	of	ADP
easat-2560	506	7	economics	economic	NOUN
easat-2560	506	8	,	,	PUNCT
easat-2560	506	9	46(3	46(3	NOUN
easat-2560	506	10	)	)	PUNCT
easat-2560	506	11	,	,	PUNCT
easat-2560	506	12	7–19	7–19	NOUN
easat-2560	506	13	.	.	PUNCT
easat-2560	507	1	https://doi.org/10.17223/19988648/46/1	https://doi.org/10.17223/19988648/46/1	PROPN
easat-2560	508	1	[	[	X
easat-2560	508	2	12	12	NUM
easat-2560	508	3	]	]	X
easat-2560	508	4	hamid	hamid	PROPN
easat-2560	508	5	,	,	PUNCT
easat-2560	508	6	a.	a.	PROPN
easat-2560	508	7	,	,	PUNCT
easat-2560	508	8	&	&	CCONJ
easat-2560	508	9	allman	allman	PROPN
easat-2560	508	10	,	,	PUNCT
easat-2560	508	11	n.	n.	PROPN
easat-2560	508	12	(	(	PUNCT
easat-2560	508	13	2020	2020	NUM
easat-2560	508	14	)	)	PUNCT
easat-2560	508	15	.	.	PUNCT
easat-2560	509	1	digital	digital	ADJ
easat-2560	509	2	content	content	NOUN
easat-2560	509	3	creators	creator	NOUN
easat-2560	509	4	and	and	CCONJ
easat-2560	509	5	msmes	msme	NOUN
easat-2560	509	6	in	in	ADP
easat-2560	509	7	the	the	DET
easat-2560	509	8	modern	modern	ADJ
easat-2560	509	9	economy	economy	NOUN
easat-2560	509	10	:	:	PUNCT
easat-2560	509	11	new	new	ADJ
easat-2560	509	12	challenges	challenge	NOUN
easat-2560	509	13	for	for	ADP
easat-2560	509	14	tax	tax	NOUN
easat-2560	509	15	authorities	authority	NOUN
easat-2560	509	16	.	.	PUNCT
easat-2560	510	1	asian	asian	ADJ
easat-2560	510	2	journal	journal	PROPN
easat-2560	510	3	of	of	ADP
easat-2560	510	4	business	business	NOUN
easat-2560	510	5	and	and	CCONJ
easat-2560	510	6	management	management	NOUN
easat-2560	510	7	,	,	PUNCT
easat-2560	510	8	9(5	9(5	NUM
easat-2560	510	9	)	)	PUNCT
easat-2560	510	10	,	,	PUNCT
easat-2560	510	11	123–136	123–136	NUM
easat-2560	510	12	.	.	PUNCT
easat-2560	511	1	[	[	X
easat-2560	511	2	13	13	NUM
easat-2560	511	3	]	]	X
easat-2560	511	4	imf	imf	PROPN
easat-2560	511	5	.	.	PUNCT
easat-2560	511	6	(	(	PUNCT
easat-2560	511	7	2023	2023	NUM
easat-2560	511	8	)	)	PUNCT
easat-2560	511	9	.	.	PUNCT
easat-2560	512	1	digital	digital	ADJ
easat-2560	512	2	transformation	transformation	NOUN
easat-2560	512	3	and	and	CCONJ
easat-2560	512	4	tax	tax	NOUN
easat-2560	512	5	policy	policy	NOUN
easat-2560	512	6	:	:	PUNCT
easat-2560	512	7	a	a	DET
easat-2560	512	8	report	report	NOUN
easat-2560	512	9	on	on	ADP
easat-2560	512	10	the	the	DET
easat-2560	512	11	evolving	evolve	VERB
easat-2560	512	12	landscape	landscape	NOUN
easat-2560	512	13	.	.	PUNCT
easat-2560	513	1	international	international	ADJ
easat-2560	513	2	monetary	monetary	ADJ
easat-2560	513	3	fund	fund	NOUN
easat-2560	513	4	.	.	PUNCT
easat-2560	514	1	https://www.imf.org/external/digital_transformation	https://www.imf.org/external/digital_transformation	NOUN
easat-2560	514	2	[	[	X
easat-2560	514	3	14	14	NUM
easat-2560	514	4	]	]	SYM
easat-2560	514	5	inasius	inasius	NOUN
easat-2560	514	6	,	,	PUNCT
easat-2560	514	7	f.	f.	PROPN
easat-2560	514	8	(	(	PUNCT
easat-2560	514	9	2019	2019	NUM
easat-2560	514	10	)	)	PUNCT
easat-2560	514	11	.	.	PUNCT
easat-2560	515	1	factors	factor	NOUN
easat-2560	515	2	influencing	influence	VERB
easat-2560	515	3	sme	sme	NOUN
easat-2560	515	4	tax	tax	NOUN
easat-2560	515	5	compliance	compliance	NOUN
easat-2560	515	6	:	:	PUNCT
easat-2560	515	7	evidence	evidence	NOUN
easat-2560	515	8	from	from	ADP
easat-2560	515	9	indonesia	indonesia	PROPN
easat-2560	515	10	.	.	PUNCT
easat-2560	516	1	international	international	ADJ
easat-2560	516	2	journal	journal	PROPN
easat-2560	516	3	of	of	ADP
easat-2560	516	4	public	public	ADJ
easat-2560	516	5	administration	administration	NOUN
easat-2560	516	6	,	,	PUNCT
easat-2560	516	7	42(5	42(5	NUM
easat-2560	516	8	)	)	PUNCT
easat-2560	516	9	,	,	PUNCT
easat-2560	516	10	367–379	367–379	NUM
easat-2560	516	11	.	.	PUNCT
easat-2560	516	12	https://doi.org/10.1080/01900692.2018.1464578	https://doi.org/10.1080/01900692.2018.1464578	X
easat-2560	517	1	[	[	X
easat-2560	517	2	15	15	NUM
easat-2560	517	3	]	]	X
easat-2560	517	4	matkovskaya	matkovskaya	PROPN
easat-2560	517	5	,	,	PUNCT
easat-2560	517	6	y.	y.	PROPN
easat-2560	517	7	,	,	PUNCT
easat-2560	517	8	&	&	CCONJ
easat-2560	517	9	dyakonova	dyakonova	PROPN
easat-2560	517	10	,	,	PUNCT
easat-2560	517	11	o.	o.	INTJ
easat-2560	517	12	(	(	PUNCT
easat-2560	517	13	2019	2019	NUM
easat-2560	517	14	)	)	PUNCT
easat-2560	517	15	.	.	PUNCT
easat-2560	518	1	tax	tax	NOUN
easat-2560	518	2	control	control	NOUN
easat-2560	518	3	development	development	NOUN
easat-2560	518	4	in	in	ADP
easat-2560	518	5	the	the	DET
easat-2560	518	6	conditions	condition	NOUN
easat-2560	518	7	of	of	ADP
easat-2560	518	8	economic	economic	ADJ
easat-2560	518	9	digitization	digitization	NOUN
easat-2560	518	10	.	.	PUNCT
easat-2560	519	1	humanities	humanity	NOUN
easat-2560	519	2	&	&	CCONJ
easat-2560	519	3	social	social	ADJ
easat-2560	519	4	sciences	sciences	PROPN
easat-2560	519	5	reviews	review	NOUN
easat-2560	519	6	,	,	PUNCT
easat-2560	519	7	7(6	7(6	NUM
easat-2560	519	8	)	)	PUNCT
easat-2560	519	9	,	,	PUNCT
easat-2560	519	10	1016–1023	1016–1023	NUM
easat-2560	519	11	.	.	PUNCT
easat-2560	520	1	https://doi.org/10.18510/hssr.2019.76150	https://doi.org/10.18510/hssr.2019.76150	PROPN
easat-2560	521	1	[	[	X
easat-2560	521	2	16	16	NUM
easat-2560	521	3	]	]	X
easat-2560	521	4	nathani	nathani	PROPN
easat-2560	521	5	,	,	PUNCT
easat-2560	521	6	n.	n.	NOUN
easat-2560	521	7	,	,	PUNCT
easat-2560	521	8	&	&	CCONJ
easat-2560	521	9	kushwah	kushwah	PROPN
easat-2560	521	10	,	,	PUNCT
easat-2560	521	11	s.	s.	PROPN
easat-2560	521	12	v.	v.	PROPN
easat-2560	521	13	(	(	PUNCT
easat-2560	521	14	2019	2019	NUM
easat-2560	521	15	,	,	PUNCT
easat-2560	521	16	april	april	PROPN
easat-2560	521	17	)	)	PUNCT
easat-2560	521	18	.	.	PUNCT
easat-2560	522	1	impact	impact	NOUN
easat-2560	522	2	of	of	ADP
easat-2560	522	3	e	e	NOUN
easat-2560	522	4	-	-	NOUN
easat-2560	522	5	filing	filing	NOUN
easat-2560	522	6	,	,	PUNCT
easat-2560	522	7	tax	tax	NOUN
easat-2560	522	8	knowledge	knowledge	NOUN
easat-2560	522	9	and	and	CCONJ
easat-2560	522	10	tax	tax	NOUN
easat-2560	522	11	penalties	penalty	NOUN
easat-2560	522	12	on	on	ADP
easat-2560	522	13	tax	tax	NOUN
easat-2560	522	14	compliance	compliance	NOUN
easat-2560	522	15	in	in	ADP
easat-2560	522	16	india	india	PROPN
easat-2560	522	17	.	.	PUNCT
easat-2560	523	1	in	in	ADP
easat-2560	523	2	journal	journal	PROPN
easat-2560	523	3	of	of	ADP
easat-2560	523	4	international	international	ADJ
easat-2560	523	5	conference	conference	NOUN
easat-2560	523	6	proceedings	proceeding	NOUN
easat-2560	523	7	(	(	PUNCT
easat-2560	523	8	vol	vol	NOUN
easat-2560	523	9	.	.	NOUN
easat-2560	523	10	2	2	NUM
easat-2560	523	11	,	,	PUNCT
easat-2560	523	12	no	no	INTJ
easat-2560	523	13	.	.	NOUN
easat-2560	523	14	1	1	NUM
easat-2560	523	15	,	,	PUNCT
easat-2560	523	16	p.	p.	NOUN
easat-2560	523	17	28	28	NUM
easat-2560	523	18	)	)	PUNCT
easat-2560	523	19	.	.	PUNCT
easat-2560	524	1	[	[	X
easat-2560	524	2	17	17	NUM
easat-2560	524	3	]	]	X
easat-2560	524	4	nga	nga	NOUN
easat-2560	524	5	,	,	PUNCT
easat-2560	524	6	l.	l.	PROPN
easat-2560	524	7	(	(	PUNCT
easat-2560	524	8	2023	2023	NUM
easat-2560	524	9	)	)	PUNCT
easat-2560	524	10	.	.	PUNCT
easat-2560	525	1	tax	tax	NOUN
easat-2560	525	2	law	law	NOUN
easat-2560	525	3	affecting	affect	VERB
easat-2560	525	4	the	the	DET
easat-2560	525	5	tax	tax	NOUN
easat-2560	525	6	compliance	compliance	NOUN
easat-2560	525	7	of	of	ADP
easat-2560	525	8	online	online	ADJ
easat-2560	525	9	business	business	NOUN
easat-2560	525	10	individuals	individual	NOUN
easat-2560	525	11	:	:	PUNCT
easat-2560	525	12	a	a	DET
easat-2560	525	13	case	case	NOUN
easat-2560	525	14	study	study	NOUN
easat-2560	525	15	in	in	ADP
easat-2560	525	16	vietnam	vietnam	PROPN
easat-2560	525	17	.	.	PUNCT
easat-2560	526	1	journal	journal	PROPN
easat-2560	526	2	of	of	ADP
easat-2560	526	3	law	law	NOUN
easat-2560	526	4	and	and	CCONJ
easat-2560	526	5	sustainable	sustainable	ADJ
easat-2560	526	6	development	development	NOUN
easat-2560	526	7	,	,	PUNCT
easat-2560	526	8	11(3	11(3	NUM
easat-2560	526	9	)	)	PUNCT
easat-2560	526	10	,	,	PUNCT
easat-2560	526	11	e287	e287	PROPN
easat-2560	526	12	.	.	PUNCT
easat-2560	527	1	https://doi.org/10.55908/sdgs.v11i3.287	https://doi.org/10.55908/sdgs.v11i3.287	PROPN
easat-2560	527	2	[	[	X
easat-2560	527	3	18	18	NUM
easat-2560	527	4	]	]	X
easat-2560	527	5	paleka	paleka	PROPN
easat-2560	527	6	,	,	PUNCT
easat-2560	527	7	d.	d.	PROPN
easat-2560	527	8	,	,	PUNCT
easat-2560	527	9	&	&	CCONJ
easat-2560	527	10	vitezić	vitezić	PROPN
easat-2560	527	11	,	,	PUNCT
easat-2560	527	12	v.	v.	PROPN
easat-2560	527	13	(	(	PUNCT
easat-2560	527	14	2023	2023	NUM
easat-2560	527	15	)	)	PUNCT
easat-2560	527	16	.	.	PUNCT
easat-2560	528	1	tax	tax	NOUN
easat-2560	528	2	compliance	compliance	NOUN
easat-2560	528	3	and	and	CCONJ
easat-2560	528	4	evasion	evasion	NOUN
easat-2560	528	5	among	among	ADP
easat-2560	528	6	croatian	croatian	ADJ
easat-2560	528	7	msmes	msme	NOUN
easat-2560	528	8	:	:	PUNCT
easat-2560	528	9	exploring	explore	VERB
easat-2560	528	10	policy	policy	NOUN
easat-2560	528	11	gaps	gap	NOUN
easat-2560	528	12	and	and	CCONJ
easat-2560	528	13	sanctions	sanction	NOUN
easat-2560	528	14	.	.	PUNCT
easat-2560	529	1	international	international	ADJ
easat-2560	529	2	journal	journal	PROPN
easat-2560	529	3	of	of	ADP
easat-2560	529	4	public	public	ADJ
easat-2560	529	5	administration	administration	NOUN
easat-2560	529	6	,	,	PUNCT
easat-2560	529	7	46(9	46(9	NOUN
easat-2560	529	8	)	)	PUNCT
easat-2560	529	9	,	,	PUNCT
easat-2560	529	10	1206–1220	1206–1220	NUM
easat-2560	529	11	.	.	PUNCT
easat-2560	530	1	https://doi.org/10.1080/01900692.2023.2103245	https://doi.org/10.1080/01900692.2023.2103245	X
easat-2560	530	2	[	[	X
easat-2560	530	3	19	19	NUM
easat-2560	530	4	]	]	SYM
easat-2560	530	5	rao	rao	PROPN
easat-2560	530	6	,	,	PUNCT
easat-2560	530	7	k.	k.	PROPN
easat-2560	531	1	v.	v.	PROPN
easat-2560	531	2	,	,	PUNCT
easat-2560	531	3	&	&	CCONJ
easat-2560	531	4	rao	rao	PROPN
easat-2560	531	5	,	,	PUNCT
easat-2560	531	6	n.	n.	NOUN
easat-2560	531	7	(	(	PUNCT
easat-2560	531	8	2023	2023	NUM
easat-2560	531	9	)	)	PUNCT
easat-2560	531	10	.	.	PUNCT
easat-2560	532	1	tax	tax	NOUN
easat-2560	532	2	policy	policy	NOUN
easat-2560	532	3	reforms	reform	NOUN
easat-2560	532	4	in	in	ADP
easat-2560	532	5	the	the	DET
easat-2560	532	6	digital	digital	ADJ
easat-2560	532	7	economy	economy	NOUN
easat-2560	532	8	:	:	PUNCT
easat-2560	532	9	a	a	DET
easat-2560	532	10	framework	framework	NOUN
easat-2560	532	11	for	for	ADP
easat-2560	532	12	developing	develop	VERB
easat-2560	532	13	countries	country	NOUN
easat-2560	532	14	.	.	PUNCT
easat-2560	533	1	journal	journal	NOUN
easat-2560	533	2	of	of	ADP
easat-2560	533	3	tax	tax	NOUN
easat-2560	533	4	policy	policy	NOUN
easat-2560	533	5	and	and	CCONJ
easat-2560	533	6	administration	administration	NOUN
easat-2560	533	7	,	,	PUNCT
easat-2560	533	8	15(4	15(4	NUM
easat-2560	533	9	)	)	PUNCT
easat-2560	533	10	,	,	PUNCT
easat-2560	533	11	375–390	375–390	NUM
easat-2560	533	12	.	.	PUNCT
easat-2560	534	1	[	[	X
easat-2560	534	2	20	20	NUM
easat-2560	534	3	]	]	PUNCT
easat-2560	534	4	the	the	DET
easat-2560	534	5	influencer	influencer	NOUN
easat-2560	534	6	marketing	marketing	NOUN
easat-2560	534	7	factory	factory	NOUN
easat-2560	534	8	.	.	PUNCT
easat-2560	535	1	(	(	PUNCT
easat-2560	535	2	2023	2023	NUM
easat-2560	535	3	)	)	PUNCT
easat-2560	535	4	.	.	PUNCT
easat-2560	536	1	global	global	ADJ
easat-2560	536	2	influencer	influencer	NOUN
easat-2560	536	3	marketing	marketing	NOUN
easat-2560	536	4	report	report	NOUN
easat-2560	536	5	:	:	PUNCT
easat-2560	536	6	market	market	NOUN
easat-2560	536	7	analysis	analysis	NOUN
easat-2560	536	8	and	and	CCONJ
easat-2560	536	9	forecast	forecast	NOUN
easat-2560	536	10	.	.	PUNCT
easat-2560	537	1	https://www.influencermarketingfactory.com/report	https://www.influencermarketingfactory.com/report	X
easat-2560	538	1	[	[	X
easat-2560	538	2	21	21	NUM
easat-2560	538	3	]	]	PUNCT
easat-2560	538	4	torgler	torgler	ADJ
easat-2560	538	5	,	,	PUNCT
easat-2560	538	6	b.	b.	PROPN
easat-2560	538	7	,	,	PUNCT
easat-2560	538	8	&	&	CCONJ
easat-2560	538	9	murphy	murphy	PROPN
easat-2560	538	10	,	,	PUNCT
easat-2560	538	11	k.	k.	PROPN
easat-2560	538	12	(	(	PUNCT
easat-2560	538	13	2023	2023	NUM
easat-2560	538	14	)	)	PUNCT
easat-2560	538	15	.	.	PUNCT
easat-2560	539	1	the	the	DET
easat-2560	539	2	impact	impact	NOUN
easat-2560	539	3	of	of	ADP
easat-2560	539	4	digital	digital	ADJ
easat-2560	539	5	tax	tax	NOUN
easat-2560	539	6	systems	system	NOUN
easat-2560	539	7	on	on	ADP
easat-2560	539	8	compliance	compliance	NOUN
easat-2560	539	9	:	:	PUNCT
easat-2560	539	10	insights	insight	NOUN
easat-2560	539	11	from	from	ADP
easat-2560	539	12	behavioral	behavioral	ADJ
easat-2560	539	13	economics	economic	NOUN
easat-2560	539	14	.	.	PUNCT
easat-2560	540	1	journal	journal	NOUN
easat-2560	540	2	of	of	ADP
easat-2560	540	3	behavioral	behavioral	ADJ
easat-2560	540	4	economics	economic	NOUN
easat-2560	540	5	for	for	ADP
easat-2560	540	6	policy	policy	NOUN
easat-2560	540	7	,	,	PUNCT
easat-2560	540	8	11(3	11(3	NUM
easat-2560	540	9	)	)	PUNCT
easat-2560	540	10	,	,	PUNCT
easat-2560	540	11	92–103	92–103	PROPN
easat-2560	540	12	.	.	PROPN
easat-2560	540	13	https://doi.org/10.2139/ssrn.3547291	https://doi.org/10.2139/ssrn.3547291	PROPN
easat-2560	540	14	[	[	X
easat-2560	540	15	22	22	NUM
easat-2560	540	16	]	]	PUNCT
easat-2560	540	17	tax	tax	NOUN
easat-2560	540	18	foundation	foundation	NOUN
easat-2560	540	19	.	.	PUNCT
easat-2560	541	1	(	(	PUNCT
easat-2560	541	2	2022	2022	NUM
easat-2560	541	3	)	)	PUNCT
easat-2560	541	4	.	.	PUNCT
easat-2560	542	1	the	the	DET
easat-2560	542	2	informal	informal	ADJ
easat-2560	542	3	economy	economy	NOUN
easat-2560	542	4	and	and	CCONJ
easat-2560	542	5	tax	tax	NOUN
easat-2560	542	6	compliance	compliance	NOUN
easat-2560	542	7	in	in	ADP
easat-2560	542	8	the	the	DET
easat-2560	542	9	digital	digital	ADJ
easat-2560	542	10	age	age	NOUN
easat-2560	542	11	.	.	PUNCT
easat-2560	543	1	https://taxfoundation.org/reports	https://taxfoundation.org/reports	X
easat-2560	544	1	[	[	X
easat-2560	544	2	23	23	NUM
easat-2560	544	3	]	]	PUNCT
easat-2560	544	4	world	world	PROPN
easat-2560	544	5	bank	bank	PROPN
easat-2560	544	6	.	.	PUNCT
easat-2560	545	1	(	(	PUNCT
easat-2560	545	2	2022	2022	NUM
easat-2560	545	3	)	)	PUNCT
easat-2560	545	4	.	.	PUNCT
easat-2560	546	1	innovations	innovation	NOUN
easat-2560	546	2	in	in	ADP
easat-2560	546	3	tax	tax	NOUN
easat-2560	546	4	compliance	compliance	NOUN
easat-2560	546	5	:	:	PUNCT
easat-2560	546	6	building	build	VERB
easat-2560	546	7	trust	trust	NOUN
easat-2560	546	8	,	,	PUNCT
easat-2560	546	9	navigating	navigate	VERB
easat-2560	546	10	politics	politic	NOUN
easat-2560	546	11	,	,	PUNCT
easat-2560	546	12	and	and	CCONJ
easat-2560	546	13	tailoring	tailor	VERB
easat-2560	546	14	reform	reform	NOUN
easat-2560	546	15	.	.	PUNCT
easat-2560	547	1	world	world	PROPN
easat-2560	547	2	bank	bank	PROPN
easat-2560	547	3	.	.	PUNCT
easat-2560	548	1	https://www.worldbank.org/en/events/2022/02/17/innovations-in-tax-compliance	https://www.worldbank.org/en/events/2022/02/17/innovations-in-tax-compliance	PROPN
easat-2560	548	2	https://www.grandviewresearch.com/industry-analysis/global-digital-content-creation-market	https://www.grandviewresearch.com/industry-analysis/global-digital-content-creation-market	NOUN
easat-2560	548	3	https://www.grandviewresearch.com/industry-analysis/global-digital-content-creation-market	https://www.grandviewresearch.com/industry-analysis/global-digital-content-creation-market	PUNCT
easat-2560	548	4	https://doi.org/10.17223/19988648/46/1	https://doi.org/10.17223/19988648/46/1	NOUN
easat-2560	548	5	https://www.imf.org/external/digital_transformation	https://www.imf.org/external/digital_transformation	NOUN
easat-2560	548	6	https://doi.org/10.1080/01900692.2018.1464578	https://doi.org/10.1080/01900692.2018.1464578	X
easat-2560	549	1	https://doi.org/10.18510/hssr.2019.76150	https://doi.org/10.18510/hssr.2019.76150	PROPN
easat-2560	549	2	https://doi.org/10.55908/sdgs.v11i3.287	https://doi.org/10.55908/sdgs.v11i3.287	PROPN
easat-2560	549	3	https://doi.org/10.1080/01900692.2023.2103245	https://doi.org/10.1080/01900692.2023.2103245	X
easat-2560	549	4	https://www.influencermarketingfactory.com/report	https://www.influencermarketingfactory.com/report	PROPN
easat-2560	549	5	https://doi.org/10.2139/ssrn.3547291	https://doi.org/10.2139/ssrn.3547291	PROPN
easat-2560	549	6	https://taxfoundation.org/reports	https://taxfoundation.org/reports	PROPN
easat-2560	549	7	https://www.worldbank.org/en/events/2022/02/17/innovations-in-tax-compliance	https://www.worldbank.org/en/events/2022/02/17/innovations-in-tax-compliance	NOUN