id	sid	tid	token	lemma	pos
easat-5821	1	1	edelweiss	edelweiss	PROPN
easat-5821	1	2	applied	apply	VERB
easat-5821	1	3	science	science	NOUN
easat-5821	1	4	and	and	CCONJ
easat-5821	1	5	technology	technology	NOUN
easat-5821	1	6	issn	issn	PROPN
easat-5821	1	7	:	:	PUNCT
easat-5821	1	8	2576	2576	NUM
easat-5821	1	9	-	-	SYM
easat-5821	1	10	8484	8484	NUM
easat-5821	1	11	vol	vol	NOUN
easat-5821	1	12	.	.	PROPN
easat-5821	2	1	9	9	NUM
easat-5821	2	2	,	,	PUNCT
easat-5821	2	3	no	no	INTJ
easat-5821	2	4	.	.	NOUN
easat-5821	2	5	3	3	NUM
easat-5821	2	6	,	,	PUNCT
easat-5821	2	7	2470	2470	NUM
easat-5821	2	8	-	-	SYM
easat-5821	2	9	2481	2481	NUM
easat-5821	2	10	2025	2025	NUM
easat-5821	2	11	publisher	publisher	NOUN
easat-5821	2	12	:	:	PUNCT
easat-5821	2	13	learning	learn	VERB
easat-5821	2	14	gate	gate	NOUN
easat-5821	2	15	doi	doi	PROPN
easat-5821	2	16	:	:	PUNCT
easat-5821	2	17	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	2	18	©	©	PROPN
easat-5821	2	19	2025	2025	NUM
easat-5821	2	20	by	by	ADP
easat-5821	2	21	the	the	DET
easat-5821	2	22	authors	author	NOUN
easat-5821	2	23	;	;	PUNCT
easat-5821	2	24	licensee	licensee	PROPN
easat-5821	2	25	learning	learning	NOUN
easat-5821	2	26	gate	gate	NOUN
easat-5821	3	1	©	©	PROPN
easat-5821	3	2	2025	2025	NUM
easat-5821	3	3	by	by	ADP
easat-5821	3	4	the	the	DET
easat-5821	3	5	authors	author	NOUN
easat-5821	3	6	;	;	PUNCT
easat-5821	3	7	licensee	licensee	PROPN
easat-5821	3	8	learning	learning	NOUN
easat-5821	3	9	gate	gate	NOUN
easat-5821	3	10	history	history	NOUN
easat-5821	3	11	:	:	PUNCT
easat-5821	3	12	received	receive	VERB
easat-5821	3	13	:	:	PUNCT
easat-5821	3	14	10	10	NUM
easat-5821	3	15	january	january	PROPN
easat-5821	3	16	2025	2025	NUM
easat-5821	3	17	;	;	PUNCT
easat-5821	3	18	revised	revise	VERB
easat-5821	3	19	:	:	PUNCT
easat-5821	3	20	6	6	NUM
easat-5821	3	21	march	march	NOUN
easat-5821	3	22	2025	2025	NUM
easat-5821	3	23	;	;	PUNCT
easat-5821	3	24	accepted	accept	VERB
easat-5821	3	25	:	:	PUNCT
easat-5821	3	26	10	10	NUM
easat-5821	3	27	march	march	NOUN
easat-5821	3	28	2025	2025	NUM
easat-5821	3	29	;	;	PUNCT
easat-5821	3	30	published	publish	VERB
easat-5821	3	31	:	:	PUNCT
easat-5821	3	32	27	27	NUM
easat-5821	3	33	march	march	NOUN
easat-5821	3	34	2025	2025	NUM
easat-5821	3	35	*	*	PUNCT
easat-5821	3	36	correspondence	correspondence	NOUN
easat-5821	3	37	:	:	PUNCT
easat-5821	3	38	lsiphat@cam-ed.com	lsiphat@cam-ed.com	X
easat-5821	3	39	identifying	identify	VERB
easat-5821	3	40	the	the	DET
easat-5821	3	41	tax	tax	NOUN
easat-5821	3	42	compliance	compliance	NOUN
easat-5821	3	43	intention	intention	NOUN
easat-5821	3	44	of	of	ADP
easat-5821	3	45	smes	sme	NOUN
easat-5821	3	46	in	in	ADP
easat-5821	3	47	cambodia	cambodia	PROPN
easat-5821	3	48	:	:	PUNCT
easat-5821	3	49	an	an	DET
easat-5821	3	50	analysis	analysis	NOUN
easat-5821	3	51	with	with	ADP
easat-5821	3	52	the	the	DET
easat-5821	3	53	pls	pls	PROPN
easat-5821	3	54	-	-	PUNCT
easat-5821	3	55	sem	sem	NOUN
easat-5821	3	56	ratana	ratana	PROPN
easat-5821	3	57	eng1	eng1	PROPN
easat-5821	3	58	,	,	PUNCT
easat-5821	3	59	siphat	siphat	PROPN
easat-5821	3	60	lim2	lim2	PROPN
easat-5821	3	61	*	*	PUNCT
easat-5821	3	62	1,2camed	1,2camed	NUM
easat-5821	3	63	business	business	NOUN
easat-5821	3	64	school	school	NOUN
easat-5821	3	65	,	,	PUNCT
easat-5821	3	66	phnom	phnom	PROPN
easat-5821	3	67	penh	penh	PROPN
easat-5821	3	68	,	,	PUNCT
easat-5821	3	69	cambodia	cambodia	PROPN
easat-5821	3	70	;	;	PUNCT
easat-5821	3	71	lsiphat@cam-ed.com	lsiphat@cam-ed.com	X
easat-5821	3	72	(	(	PUNCT
easat-5821	3	73	s.l	s.l	PROPN
easat-5821	3	74	.	.	PUNCT
easat-5821	3	75	)	)	PUNCT
easat-5821	4	1	abstract	abstract	NOUN
easat-5821	4	2	:	:	PUNCT
easat-5821	4	3	the	the	DET
easat-5821	4	4	aim	aim	NOUN
easat-5821	4	5	of	of	ADP
easat-5821	4	6	this	this	DET
easat-5821	4	7	study	study	NOUN
easat-5821	4	8	was	be	AUX
easat-5821	4	9	to	to	PART
easat-5821	4	10	identify	identify	VERB
easat-5821	4	11	the	the	DET
easat-5821	4	12	factors	factor	NOUN
easat-5821	4	13	that	that	PRON
easat-5821	4	14	influence	influence	VERB
easat-5821	4	15	behavioral	behavioral	ADJ
easat-5821	4	16	intentions	intention	NOUN
easat-5821	4	17	to	to	PART
easat-5821	4	18	comply	comply	VERB
easat-5821	4	19	with	with	ADP
easat-5821	4	20	value	value	NOUN
easat-5821	4	21	added	add	VERB
easat-5821	4	22	tax	tax	NOUN
easat-5821	4	23	(	(	PUNCT
easat-5821	4	24	vat	vat	NOUN
easat-5821	4	25	)	)	PUNCT
easat-5821	4	26	in	in	ADP
easat-5821	4	27	small	small	ADJ
easat-5821	4	28	and	and	CCONJ
easat-5821	4	29	medium	medium	ADJ
easat-5821	4	30	enterprises	enterprise	NOUN
easat-5821	4	31	(	(	PUNCT
easat-5821	4	32	smes	sme	NOUN
easat-5821	4	33	)	)	PUNCT
easat-5821	4	34	in	in	ADP
easat-5821	4	35	cambodia	cambodia	PROPN
easat-5821	4	36	.	.	PUNCT
easat-5821	5	1	five	five	NUM
easat-5821	5	2	latent	latent	NOUN
easat-5821	5	3	variables	variable	NOUN
easat-5821	5	4	such	such	ADJ
easat-5821	5	5	as	as	ADP
easat-5821	5	6	attitude	attitude	NOUN
easat-5821	5	7	(	(	PUNCT
easat-5821	5	8	att	att	PROPN
easat-5821	5	9	)	)	PUNCT
easat-5821	5	10	,	,	PUNCT
easat-5821	5	11	patriotism	patriotism	NOUN
easat-5821	5	12	(	(	PUNCT
easat-5821	5	13	pat	pat	PROPN
easat-5821	5	14	)	)	PUNCT
easat-5821	5	15	,	,	PUNCT
easat-5821	5	16	perceived	perceive	VERB
easat-5821	5	17	behavioral	behavioral	ADJ
easat-5821	5	18	control	control	NOUN
easat-5821	5	19	(	(	PUNCT
easat-5821	5	20	pbc	pbc	PROPN
easat-5821	5	21	)	)	PUNCT
easat-5821	5	22	,	,	PUNCT
easat-5821	5	23	subjective	subjective	ADJ
easat-5821	5	24	norms	norm	NOUN
easat-5821	5	25	(	(	PUNCT
easat-5821	5	26	sun	sun	NOUN
easat-5821	5	27	)	)	PUNCT
easat-5821	5	28	,	,	PUNCT
easat-5821	5	29	and	and	CCONJ
easat-5821	5	30	behavioral	behavioral	ADJ
easat-5821	5	31	intention	intention	NOUN
easat-5821	5	32	(	(	PUNCT
easat-5821	5	33	bei	bei	NOUN
easat-5821	5	34	)	)	PUNCT
easat-5821	5	35	to	to	PART
easat-5821	5	36	comply	comply	VERB
easat-5821	5	37	with	with	ADP
easat-5821	5	38	vat	vat	NOUN
easat-5821	5	39	regulation	regulation	NOUN
easat-5821	5	40	,	,	PUNCT
easat-5821	5	41	which	which	PRON
easat-5821	5	42	was	be	AUX
easat-5821	5	43	a	a	DET
easat-5821	5	44	dependent	dependent	ADJ
easat-5821	5	45	variable	variable	NOUN
easat-5821	5	46	,	,	PUNCT
easat-5821	5	47	were	be	AUX
easat-5821	5	48	included	include	VERB
easat-5821	5	49	in	in	ADP
easat-5821	5	50	the	the	DET
easat-5821	5	51	partial	partial	ADJ
easat-5821	5	52	least	least	ADJ
easat-5821	5	53	square	square	ADJ
easat-5821	5	54	structural	structural	ADJ
easat-5821	5	55	equation	equation	NOUN
easat-5821	5	56	modelling	modelling	NOUN
easat-5821	5	57	(	(	PUNCT
easat-5821	5	58	pls	pls	NOUN
easat-5821	5	59	-	-	PUNCT
easat-5821	5	60	sem	sem	NOUN
easat-5821	5	61	)	)	PUNCT
easat-5821	5	62	.	.	PUNCT
easat-5821	6	1	after	after	SCONJ
easat-5821	6	2	the	the	DET
easat-5821	6	3	two	two	NUM
easat-5821	6	4	critical	critical	ADJ
easat-5821	6	5	evaluations	evaluation	NOUN
easat-5821	6	6	of	of	ADP
easat-5821	6	7	the	the	DET
easat-5821	6	8	model	model	NOUN
easat-5821	6	9	—	—	PUNCT
easat-5821	6	10	measurement	measurement	NOUN
easat-5821	6	11	model	model	NOUN
easat-5821	6	12	and	and	CCONJ
easat-5821	6	13	structural	structural	ADJ
easat-5821	6	14	model	model	NOUN
easat-5821	6	15	—	—	PUNCT
easat-5821	6	16	two	two	NUM
easat-5821	6	17	of	of	ADP
easat-5821	6	18	the	the	DET
easat-5821	6	19	four	four	NUM
easat-5821	6	20	independent	independent	ADJ
easat-5821	6	21	variables	variable	NOUN
easat-5821	6	22	—	—	PUNCT
easat-5821	6	23	attitude	attitude	NOUN
easat-5821	6	24	and	and	CCONJ
easat-5821	6	25	patriotism	patriotism	NOUN
easat-5821	6	26	—	—	PUNCT
easat-5821	6	27	were	be	AUX
easat-5821	6	28	found	find	VERB
easat-5821	6	29	to	to	PART
easat-5821	6	30	have	have	VERB
easat-5821	6	31	a	a	DET
easat-5821	6	32	statistically	statistically	ADV
easat-5821	6	33	significant	significant	ADJ
easat-5821	6	34	positive	positive	ADJ
easat-5821	6	35	influence	influence	NOUN
easat-5821	6	36	on	on	ADP
easat-5821	6	37	cambodian	cambodian	ADJ
easat-5821	6	38	smes	sme	NOUN
easat-5821	6	39	'	'	PART
easat-5821	6	40	intention	intention	NOUN
easat-5821	6	41	to	to	PART
easat-5821	6	42	comply	comply	VERB
easat-5821	6	43	with	with	ADP
easat-5821	6	44	vat	vat	NOUN
easat-5821	6	45	regulation	regulation	NOUN
easat-5821	6	46	,	,	PUNCT
easat-5821	6	47	at	at	ADP
easat-5821	6	48	a	a	DET
easat-5821	6	49	1	1	NUM
easat-5821	6	50	%	%	NOUN
easat-5821	6	51	level	level	NOUN
easat-5821	6	52	for	for	ADP
easat-5821	6	53	each	each	DET
easat-5821	6	54	coefficient	coefficient	NOUN
easat-5821	6	55	.	.	PUNCT
easat-5821	7	1	the	the	DET
easat-5821	7	2	f2	f2	PROPN
easat-5821	7	3	value	value	NOUN
easat-5821	7	4	of	of	ADP
easat-5821	7	5	the	the	DET
easat-5821	7	6	two	two	NUM
easat-5821	7	7	constructs	construct	NOUN
easat-5821	7	8	was	be	AUX
easat-5821	7	9	estimated	estimate	VERB
easat-5821	7	10	to	to	PART
easat-5821	7	11	be	be	AUX
easat-5821	7	12	0.202	0.202	NUM
easat-5821	7	13	(	(	PUNCT
easat-5821	7	14	att	att	PROPN
easat-5821	7	15	)	)	PUNCT
easat-5821	7	16	and	and	CCONJ
easat-5821	7	17	0.242	0.242	NUM
easat-5821	7	18	(	(	PUNCT
easat-5821	7	19	pat	pat	PROPN
easat-5821	7	20	)	)	PUNCT
easat-5821	7	21	.	.	PUNCT
easat-5821	8	1	the	the	DET
easat-5821	8	2	r2	r2	PROPN
easat-5821	8	3	value	value	NOUN
easat-5821	8	4	was	be	AUX
easat-5821	8	5	0.914	0.914	NUM
easat-5821	8	6	,	,	PUNCT
easat-5821	8	7	which	which	PRON
easat-5821	8	8	means	mean	VERB
easat-5821	8	9	that	that	SCONJ
easat-5821	8	10	91.4	91.4	NUM
easat-5821	8	11	%	%	NOUN
easat-5821	8	12	of	of	ADP
easat-5821	8	13	the	the	DET
easat-5821	8	14	variance	variance	NOUN
easat-5821	8	15	in	in	ADP
easat-5821	8	16	the	the	DET
easat-5821	8	17	bei	bei	NOUN
easat-5821	8	18	was	be	AUX
easat-5821	8	19	explained	explain	VERB
easat-5821	8	20	by	by	ADP
easat-5821	8	21	the	the	DET
easat-5821	8	22	independent	independent	ADJ
easat-5821	8	23	variables	variable	NOUN
easat-5821	8	24	,	,	PUNCT
easat-5821	8	25	specifically	specifically	ADV
easat-5821	8	26	att	att	PROPN
easat-5821	8	27	,	,	PUNCT
easat-5821	8	28	pat	pat	PROPN
easat-5821	8	29	,	,	PUNCT
easat-5821	8	30	pbc	pbc	PROPN
easat-5821	8	31	and	and	CCONJ
easat-5821	8	32	sun	sun	PROPN
easat-5821	8	33	.	.	PUNCT
easat-5821	9	1	the	the	DET
easat-5821	9	2	computed	compute	VERB
easat-5821	9	3	q²	q²	PROPN
easat-5821	9	4	value	value	NOUN
easat-5821	9	5	of	of	ADP
easat-5821	9	6	0.248	0.248	NUM
easat-5821	9	7	indicated	indicate	VERB
easat-5821	9	8	that	that	SCONJ
easat-5821	9	9	the	the	DET
easat-5821	9	10	model	model	NOUN
easat-5821	9	11	demonstrates	demonstrate	VERB
easat-5821	9	12	a	a	DET
easat-5821	9	13	moderate	moderate	ADJ
easat-5821	9	14	degree	degree	NOUN
easat-5821	9	15	of	of	ADP
easat-5821	9	16	predictive	predictive	ADJ
easat-5821	9	17	relevance	relevance	NOUN
easat-5821	9	18	concerning	concern	VERB
easat-5821	9	19	the	the	DET
easat-5821	9	20	endogenous	endogenous	ADJ
easat-5821	9	21	variables	variable	NOUN
easat-5821	9	22	,	,	PUNCT
easat-5821	9	23	implying	imply	VERB
easat-5821	9	24	that	that	SCONJ
easat-5821	9	25	it	it	PRON
easat-5821	9	26	had	have	VERB
easat-5821	9	27	the	the	DET
easat-5821	9	28	capacity	capacity	NOUN
easat-5821	9	29	to	to	PART
easat-5821	9	30	explain	explain	VERB
easat-5821	9	31	roughly	roughly	ADV
easat-5821	9	32	24.8	24.8	NUM
easat-5821	9	33	%	%	NOUN
easat-5821	9	34	of	of	ADP
easat-5821	9	35	the	the	DET
easat-5821	9	36	variance	variance	NOUN
easat-5821	9	37	present	present	ADJ
easat-5821	9	38	in	in	ADP
easat-5821	9	39	the	the	DET
easat-5821	9	40	data	datum	NOUN
easat-5821	9	41	.	.	PUNCT
easat-5821	10	1	keywords	keyword	NOUN
easat-5821	10	2	:	:	PUNCT
easat-5821	10	3	pls	pls	NOUN
easat-5821	10	4	-	-	PUNCT
easat-5821	10	5	sem	sem	NOUN
easat-5821	10	6	,	,	PUNCT
easat-5821	10	7	tax	tax	NOUN
easat-5821	10	8	compliance	compliance	NOUN
easat-5821	10	9	,	,	PUNCT
easat-5821	10	10	vat	vat	NOUN
easat-5821	10	11	,	,	PUNCT
easat-5821	10	12	smes	sme	NOUN
easat-5821	10	13	.	.	PUNCT
easat-5821	11	1	1	1	X
easat-5821	11	2	.	.	X
easat-5821	11	3	introduction	introduction	NOUN
easat-5821	11	4	the	the	DET
easat-5821	11	5	general	general	ADJ
easat-5821	11	6	department	department	PROPN
easat-5821	11	7	of	of	ADP
easat-5821	11	8	taxation	taxation	NOUN
easat-5821	11	9	(	(	PUNCT
easat-5821	11	10	gdt	gdt	NOUN
easat-5821	11	11	)	)	PUNCT
easat-5821	11	12	functions	function	NOUN
easat-5821	11	13	under	under	ADP
easat-5821	11	14	the	the	DET
easat-5821	11	15	oversight	oversight	NOUN
easat-5821	11	16	of	of	ADP
easat-5821	11	17	the	the	DET
easat-5821	11	18	ministry	ministry	PROPN
easat-5821	11	19	of	of	ADP
easat-5821	11	20	economy	economy	NOUN
easat-5821	11	21	and	and	CCONJ
easat-5821	11	22	finance	finance	NOUN
easat-5821	11	23	(	(	PUNCT
easat-5821	11	24	mef	mef	NOUN
easat-5821	11	25	)	)	PUNCT
easat-5821	11	26	.	.	PUNCT
easat-5821	12	1	it	it	PRON
easat-5821	12	2	plays	play	VERB
easat-5821	12	3	a	a	DET
easat-5821	12	4	crucial	crucial	ADJ
easat-5821	12	5	role	role	NOUN
easat-5821	12	6	in	in	ADP
easat-5821	12	7	the	the	DET
easat-5821	12	8	collection	collection	NOUN
easat-5821	12	9	of	of	ADP
easat-5821	12	10	tax	tax	NOUN
easat-5821	12	11	revenues	revenue	NOUN
easat-5821	12	12	from	from	ADP
easat-5821	12	13	the	the	DET
easat-5821	12	14	citizens	citizen	NOUN
easat-5821	12	15	of	of	ADP
easat-5821	12	16	cambodia	cambodia	PROPN
easat-5821	12	17	.	.	PUNCT
easat-5821	13	1	taxation	taxation	NOUN
easat-5821	13	2	in	in	ADP
easat-5821	13	3	cambodia	cambodia	PROPN
easat-5821	13	4	is	be	AUX
easat-5821	13	5	divided	divide	VERB
easat-5821	13	6	into	into	ADP
easat-5821	13	7	four	four	NUM
easat-5821	13	8	primary	primary	ADJ
easat-5821	13	9	categories	category	NOUN
easat-5821	13	10	.	.	PUNCT
easat-5821	14	1	the	the	DET
easat-5821	14	2	first	first	ADJ
easat-5821	14	3	category	category	NOUN
easat-5821	14	4	includes	include	VERB
easat-5821	14	5	taxes	taxis	NOUN
easat-5821	14	6	on	on	ADP
easat-5821	14	7	income	income	NOUN
easat-5821	14	8	,	,	PUNCT
easat-5821	14	9	profits	profit	NOUN
easat-5821	14	10	,	,	PUNCT
easat-5821	14	11	and	and	CCONJ
easat-5821	14	12	capital	capital	NOUN
easat-5821	14	13	gains	gain	NOUN
easat-5821	14	14	,	,	PUNCT
easat-5821	14	15	applicable	applicable	ADJ
easat-5821	14	16	to	to	ADP
easat-5821	14	17	both	both	DET
easat-5821	14	18	individuals	individual	NOUN
easat-5821	14	19	and	and	CCONJ
easat-5821	14	20	corporations	corporation	NOUN
easat-5821	14	21	.	.	PUNCT
easat-5821	15	1	the	the	DET
easat-5821	15	2	second	second	ADJ
easat-5821	15	3	category	category	NOUN
easat-5821	15	4	comprises	comprise	VERB
easat-5821	15	5	four	four	NUM
easat-5821	15	6	types	type	NOUN
easat-5821	15	7	of	of	ADP
easat-5821	15	8	taxes	taxis	NOUN
easat-5821	15	9	,	,	PUNCT
easat-5821	15	10	which	which	PRON
easat-5821	15	11	include	include	VERB
easat-5821	15	12	general	general	ADJ
easat-5821	15	13	taxes	taxis	NOUN
easat-5821	15	14	on	on	ADP
easat-5821	15	15	goods	good	NOUN
easat-5821	15	16	and	and	CCONJ
easat-5821	15	17	services	service	NOUN
easat-5821	15	18	,	,	PUNCT
easat-5821	15	19	value	value	NOUN
easat-5821	15	20	-	-	PUNCT
easat-5821	15	21	added	add	VERB
easat-5821	15	22	taxes	taxis	NOUN
easat-5821	15	23	(	(	PUNCT
easat-5821	15	24	vat	vat	NOUN
easat-5821	15	25	)	)	PUNCT
easat-5821	15	26	,	,	PUNCT
easat-5821	15	27	turnover	turnover	NOUN
easat-5821	15	28	taxes	taxis	NOUN
easat-5821	15	29	,	,	PUNCT
easat-5821	15	30	and	and	CCONJ
easat-5821	15	31	excise	excise	NOUN
easat-5821	15	32	taxes	taxis	NOUN
easat-5821	15	33	.	.	PUNCT
easat-5821	16	1	the	the	DET
easat-5821	16	2	third	third	ADJ
easat-5821	16	3	category	category	NOUN
easat-5821	16	4	is	be	AUX
easat-5821	16	5	made	make	VERB
easat-5821	16	6	up	up	ADP
easat-5821	16	7	of	of	ADP
easat-5821	16	8	customs	custom	NOUN
easat-5821	16	9	duties	duty	NOUN
easat-5821	16	10	and	and	CCONJ
easat-5821	16	11	other	other	ADJ
easat-5821	16	12	import	import	NOUN
easat-5821	16	13	taxes	taxis	NOUN
easat-5821	16	14	,	,	PUNCT
easat-5821	16	15	along	along	ADP
easat-5821	16	16	with	with	ADP
easat-5821	16	17	taxes	taxis	NOUN
easat-5821	16	18	levied	levy	VERB
easat-5821	16	19	on	on	ADP
easat-5821	16	20	exports	export	NOUN
easat-5821	16	21	.	.	PUNCT
easat-5821	17	1	lastly	lastly	ADV
easat-5821	17	2	,	,	PUNCT
easat-5821	17	3	the	the	DET
easat-5821	17	4	fourth	fourth	ADJ
easat-5821	17	5	category	category	NOUN
easat-5821	17	6	covers	cover	VERB
easat-5821	17	7	a	a	DET
easat-5821	17	8	range	range	NOUN
easat-5821	17	9	of	of	ADP
easat-5821	17	10	additional	additional	ADJ
easat-5821	17	11	taxes	taxis	NOUN
easat-5821	17	12	.	.	PUNCT
easat-5821	18	1	furthermore	furthermore	ADV
easat-5821	18	2	,	,	PUNCT
easat-5821	18	3	both	both	DET
easat-5821	18	4	income	income	NOUN
easat-5821	18	5	tax	tax	NOUN
easat-5821	18	6	and	and	CCONJ
easat-5821	18	7	profit	profit	NOUN
easat-5821	18	8	tax	tax	NOUN
easat-5821	18	9	are	be	AUX
easat-5821	18	10	categorized	categorize	VERB
easat-5821	18	11	as	as	ADP
easat-5821	18	12	direct	direct	ADJ
easat-5821	18	13	taxes	taxis	NOUN
easat-5821	18	14	[	[	X
easat-5821	18	15	1	1	NUM
easat-5821	18	16	]	]	PUNCT
easat-5821	18	17	.	.	PUNCT
easat-5821	19	1	in	in	ADP
easat-5821	19	2	2019	2019	NUM
easat-5821	19	3	,	,	PUNCT
easat-5821	19	4	the	the	DET
easat-5821	19	5	gdt	gdt	PROPN
easat-5821	19	6	reported	report	VERB
easat-5821	19	7	a	a	DET
easat-5821	19	8	total	total	ADJ
easat-5821	19	9	tax	tax	NOUN
easat-5821	19	10	revenue	revenue	NOUN
easat-5821	19	11	collection	collection	NOUN
easat-5821	19	12	of	of	ADP
easat-5821	19	13	21,302.65	21,302.65	NUM
easat-5821	19	14	billion	billion	NUM
easat-5821	19	15	riels	riel	NOUN
easat-5821	19	16	,	,	PUNCT
easat-5821	19	17	coinciding	coincide	VERB
easat-5821	19	18	with	with	ADP
easat-5821	19	19	a	a	DET
easat-5821	19	20	real	real	ADJ
easat-5821	19	21	gdp	gdp	NOUN
easat-5821	19	22	growth	growth	NOUN
easat-5821	19	23	rate	rate	NOUN
easat-5821	19	24	of	of	ADP
easat-5821	19	25	6.8	6.8	NUM
easat-5821	19	26	%	%	NOUN
easat-5821	19	27	.	.	PUNCT
easat-5821	20	1	however	however	ADV
easat-5821	20	2	,	,	PUNCT
easat-5821	20	3	the	the	DET
easat-5821	20	4	covid-19	covid-19	PROPN
easat-5821	20	5	pandemic	pandemic	NOUN
easat-5821	20	6	severely	severely	ADV
easat-5821	20	7	affected	affect	VERB
easat-5821	20	8	the	the	DET
easat-5821	20	9	global	global	ADJ
easat-5821	20	10	economy	economy	NOUN
easat-5821	20	11	,	,	PUNCT
easat-5821	20	12	including	include	VERB
easat-5821	20	13	cambodia	cambodia	PROPN
easat-5821	20	14	's	's	PART
easat-5821	20	15	,	,	PUNCT
easat-5821	20	16	leading	lead	VERB
easat-5821	20	17	to	to	ADP
easat-5821	20	18	a	a	DET
easat-5821	20	19	contraction	contraction	NOUN
easat-5821	20	20	of	of	ADP
easat-5821	20	21	3.1	3.1	NUM
easat-5821	20	22	%	%	NOUN
easat-5821	20	23	in	in	ADP
easat-5821	20	24	real	real	ADJ
easat-5821	20	25	gdp	gdp	NOUN
easat-5821	20	26	for	for	ADP
easat-5821	20	27	the	the	DET
easat-5821	20	28	year	year	NOUN
easat-5821	20	29	2020	2020	NUM
easat-5821	20	30	.	.	PUNCT
easat-5821	21	1	although	although	SCONJ
easat-5821	21	2	the	the	DET
easat-5821	21	3	economy	economy	NOUN
easat-5821	21	4	began	begin	VERB
easat-5821	21	5	to	to	PART
easat-5821	21	6	recover	recover	VERB
easat-5821	21	7	in	in	ADP
easat-5821	21	8	2021	2021	NUM
easat-5821	21	9	with	with	ADP
easat-5821	21	10	a	a	DET
easat-5821	21	11	growth	growth	NOUN
easat-5821	21	12	rate	rate	NOUN
easat-5821	21	13	of	of	ADP
easat-5821	21	14	3	3	NUM
easat-5821	21	15	%	%	NOUN
easat-5821	21	16	,	,	PUNCT
easat-5821	21	17	gdt	gdt	PROPN
easat-5821	21	18	's	's	PART
easat-5821	21	19	tax	tax	NOUN
easat-5821	21	20	revenues	revenue	NOUN
easat-5821	21	21	declined	decline	VERB
easat-5821	21	22	from	from	ADP
easat-5821	21	23	approximately	approximately	ADV
easat-5821	21	24	18,827.23	18,827.23	NUM
easat-5821	21	25	billion	billion	NUM
easat-5821	21	26	riels	riel	NOUN
easat-5821	21	27	to	to	ADP
easat-5821	21	28	17,967.07	17,967.07	PROPN
easat-5821	21	29	billion	billion	NUM
easat-5821	21	30	riels	riel	NOUN
easat-5821	21	31	.	.	PUNCT
easat-5821	22	1	in	in	ADP
easat-5821	22	2	2022	2022	NUM
easat-5821	22	3	,	,	PUNCT
easat-5821	22	4	however	however	ADV
easat-5821	22	5	,	,	PUNCT
easat-5821	22	6	the	the	DET
easat-5821	22	7	gdt	gdt	PROPN
easat-5821	22	8	witnessed	witness	VERB
easat-5821	22	9	a	a	DET
easat-5821	22	10	substantial	substantial	ADJ
easat-5821	22	11	increase	increase	NOUN
easat-5821	22	12	in	in	ADP
easat-5821	22	13	tax	tax	NOUN
easat-5821	22	14	revenues	revenue	NOUN
easat-5821	22	15	,	,	PUNCT
easat-5821	22	16	reaching	reach	VERB
easat-5821	22	17	22,088.51	22,088.51	NUM
easat-5821	22	18	billion	billion	NUM
easat-5821	22	19	riels	riel	NOUN
easat-5821	22	20	,	,	PUNCT
easat-5821	22	21	which	which	PRON
easat-5821	22	22	represented	represent	VERB
easat-5821	22	23	a	a	DET
easat-5821	22	24	growth	growth	NOUN
easat-5821	22	25	rate	rate	NOUN
easat-5821	22	26	of	of	ADP
easat-5821	22	27	22.94	22.94	NUM
easat-5821	22	28	%	%	NOUN
easat-5821	22	29	compared	compare	VERB
easat-5821	22	30	to	to	ADP
easat-5821	22	31	the	the	DET
easat-5821	22	32	previous	previous	ADJ
easat-5821	22	33	year	year	NOUN
easat-5821	22	34	.	.	PUNCT
easat-5821	23	1	this	this	DET
easat-5821	23	2	recovery	recovery	NOUN
easat-5821	23	3	was	be	AUX
easat-5821	23	4	supported	support	VERB
easat-5821	23	5	by	by	ADP
easat-5821	23	6	a	a	DET
easat-5821	23	7	real	real	ADJ
easat-5821	23	8	gdp	gdp	NOUN
easat-5821	23	9	growth	growth	NOUN
easat-5821	23	10	rate	rate	NOUN
easat-5821	23	11	of	of	ADP
easat-5821	23	12	5.3	5.3	NUM
easat-5821	23	13	%	%	NOUN
easat-5821	23	14	in	in	ADP
easat-5821	23	15	2022	2022	NUM
easat-5821	23	16	.	.	PUNCT
easat-5821	24	1	looking	look	VERB
easat-5821	24	2	ahead	ahead	ADV
easat-5821	24	3	to	to	ADP
easat-5821	24	4	2023	2023	NUM
easat-5821	24	5	,	,	PUNCT
easat-5821	24	6	the	the	DET
easat-5821	24	7	asian	asian	PROPN
easat-5821	24	8	development	development	PROPN
easat-5821	24	9	bank	bank	PROPN
easat-5821	24	10	forecasts	forecast	VERB
easat-5821	24	11	that	that	SCONJ
easat-5821	24	12	cambodia	cambodia	PROPN
easat-5821	24	13	's	's	PART
easat-5821	24	14	real	real	ADJ
easat-5821	24	15	gdp	gdp	NOUN
easat-5821	24	16	growth	growth	NOUN
easat-5821	24	17	rate	rate	NOUN
easat-5821	24	18	will	will	AUX
easat-5821	24	19	remain	remain	VERB
easat-5821	24	20	at	at	ADP
easat-5821	24	21	5.3	5.3	NUM
easat-5821	24	22	%	%	NOUN
easat-5821	24	23	.	.	PUNCT
easat-5821	25	1	as	as	ADP
easat-5821	25	2	of	of	ADP
easat-5821	25	3	september	september	PROPN
easat-5821	25	4	2023	2023	NUM
easat-5821	25	5	,	,	PUNCT
easat-5821	25	6	the	the	DET
easat-5821	25	7	gdt	gdt	PROPN
easat-5821	25	8	had	have	AUX
easat-5821	25	9	already	already	ADV
easat-5821	25	10	collected	collect	VERB
easat-5821	25	11	approximately	approximately	ADV
easat-5821	25	12	18,458.2	18,458.2	NUM
easat-5821	25	13	billion	billion	NUM
easat-5821	25	14	riels	riel	NOUN
easat-5821	25	15	in	in	ADP
easat-5821	25	16	tax	tax	NOUN
easat-5821	25	17	revenues	revenue	NOUN
easat-5821	26	1	[	[	X
easat-5821	26	2	2	2	NUM
easat-5821	26	3	]	]	PUNCT
easat-5821	26	4	.	.	PUNCT
easat-5821	27	1	between	between	ADP
easat-5821	27	2	2019	2019	NUM
easat-5821	27	3	and	and	CCONJ
easat-5821	27	4	2022	2022	NUM
easat-5821	27	5	,	,	PUNCT
easat-5821	27	6	the	the	DET
easat-5821	27	7	gdt	gdt	PROPN
easat-5821	27	8	collected	collect	VERB
easat-5821	27	9	tax	tax	NOUN
easat-5821	27	10	revenues	revenue	NOUN
easat-5821	27	11	,	,	PUNCT
easat-5821	27	12	with	with	ADP
easat-5821	27	13	an	an	DET
easat-5821	27	14	average	average	NOUN
easat-5821	27	15	of	of	ADP
easat-5821	27	16	57.93	57.93	NUM
easat-5821	27	17	%	%	NOUN
easat-5821	27	18	derived	derive	VERB
easat-5821	27	19	from	from	ADP
easat-5821	27	20	the	the	DET
easat-5821	27	21	tax	tax	NOUN
easat-5821	27	22	on	on	ADP
easat-5821	27	23	goods	good	NOUN
easat-5821	27	24	and	and	CCONJ
easat-5821	27	25	services	service	NOUN
easat-5821	27	26	.	.	PUNCT
easat-5821	28	1	tax	tax	NOUN
easat-5821	28	2	on	on	ADP
easat-5821	28	3	income	income	NOUN
easat-5821	28	4	,	,	PUNCT
easat-5821	28	5	profit	profit	NOUN
easat-5821	28	6	,	,	PUNCT
easat-5821	28	7	and	and	CCONJ
easat-5821	28	8	capital	capital	NOUN
easat-5821	28	9	gains	gain	NOUN
easat-5821	28	10	closely	closely	ADV
easat-5821	28	11	followed	follow	VERB
easat-5821	28	12	,	,	PUNCT
easat-5821	28	13	accounting	account	VERB
easat-5821	28	14	for	for	ADP
easat-5821	28	15	mailto:lsiphat@cam-ed.com	mailto:lsiphat@cam-ed.com	PROPN
easat-5821	28	16	2471	2471	NUM
easat-5821	28	17	edelweiss	edelweiss	PROPN
easat-5821	28	18	applied	apply	VERB
easat-5821	28	19	science	science	NOUN
easat-5821	28	20	and	and	CCONJ
easat-5821	28	21	technology	technology	NOUN
easat-5821	28	22	issn	issn	PROPN
easat-5821	28	23	:	:	PUNCT
easat-5821	28	24	2576	2576	NUM
easat-5821	28	25	-	-	SYM
easat-5821	28	26	8484	8484	NUM
easat-5821	28	27	vol	vol	NOUN
easat-5821	28	28	.	.	PROPN
easat-5821	29	1	9	9	NUM
easat-5821	29	2	,	,	PUNCT
easat-5821	29	3	no	no	INTJ
easat-5821	29	4	.	.	NOUN
easat-5821	30	1	3	3	NUM
easat-5821	30	2	:	:	SYM
easat-5821	30	3	2470	2470	NUM
easat-5821	30	4	-	-	SYM
easat-5821	30	5	2481	2481	NUM
easat-5821	30	6	,	,	PUNCT
easat-5821	30	7	2025	2025	NUM
easat-5821	30	8	doi	doi	NOUN
easat-5821	30	9	:	:	PUNCT
easat-5821	30	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	30	11	©	©	PROPN
easat-5821	30	12	2025	2025	NUM
easat-5821	30	13	by	by	ADP
easat-5821	30	14	the	the	DET
easat-5821	30	15	authors	author	NOUN
easat-5821	30	16	;	;	PUNCT
easat-5821	30	17	licensee	licensee	PROPN
easat-5821	30	18	learning	learn	VERB
easat-5821	30	19	gate	gate	NOUN
easat-5821	30	20	29.89	29.89	NUM
easat-5821	30	21	%	%	NOUN
easat-5821	30	22	of	of	ADP
easat-5821	30	23	total	total	ADJ
easat-5821	30	24	tax	tax	NOUN
easat-5821	30	25	revenues	revenue	NOUN
easat-5821	30	26	.	.	PUNCT
easat-5821	31	1	tax	tax	NOUN
easat-5821	31	2	on	on	ADP
easat-5821	31	3	international	international	ADJ
easat-5821	31	4	trade	trade	NOUN
easat-5821	31	5	and	and	CCONJ
easat-5821	31	6	transactions	transaction	NOUN
easat-5821	31	7	contributed	contribute	VERB
easat-5821	31	8	12.17	12.17	NUM
easat-5821	31	9	%	%	NOUN
easat-5821	31	10	,	,	PUNCT
easat-5821	31	11	while	while	SCONJ
easat-5821	31	12	other	other	ADJ
easat-5821	31	13	taxes	taxis	NOUN
easat-5821	31	14	represented	represent	VERB
easat-5821	31	15	approximately	approximately	ADV
easat-5821	31	16	0.02	0.02	NUM
easat-5821	31	17	%	%	NOUN
easat-5821	31	18	of	of	ADP
easat-5821	31	19	the	the	DET
easat-5821	31	20	total	total	ADJ
easat-5821	31	21	revenue	revenue	NOUN
easat-5821	31	22	.	.	PUNCT
easat-5821	32	1	of	of	ADP
easat-5821	32	2	the	the	DET
easat-5821	32	3	overall	overall	ADJ
easat-5821	32	4	tax	tax	NOUN
easat-5821	32	5	revenues	revenue	NOUN
easat-5821	32	6	collected	collect	VERB
easat-5821	32	7	by	by	ADP
easat-5821	32	8	the	the	DET
easat-5821	32	9	gdt	gdt	NOUN
easat-5821	32	10	,	,	PUNCT
easat-5821	32	11	approximately	approximately	ADV
easat-5821	32	12	70	70	NUM
easat-5821	32	13	%	%	NOUN
easat-5821	32	14	were	be	AUX
easat-5821	32	15	classified	classify	VERB
easat-5821	32	16	as	as	ADP
easat-5821	32	17	indirect	indirect	ADJ
easat-5821	32	18	taxes	taxis	NOUN
easat-5821	32	19	,	,	PUNCT
easat-5821	32	20	with	with	ADP
easat-5821	32	21	the	the	DET
easat-5821	32	22	remaining	remain	VERB
easat-5821	32	23	30	30	NUM
easat-5821	32	24	%	%	NOUN
easat-5821	32	25	categorized	categorize	VERB
easat-5821	32	26	as	as	ADP
easat-5821	32	27	direct	direct	ADJ
easat-5821	32	28	taxes	taxis	NOUN
easat-5821	32	29	,	,	PUNCT
easat-5821	32	30	specifically	specifically	ADV
easat-5821	32	31	tax	tax	NOUN
easat-5821	32	32	on	on	ADP
easat-5821	32	33	income	income	NOUN
easat-5821	32	34	,	,	PUNCT
easat-5821	32	35	profit	profit	NOUN
easat-5821	32	36	,	,	PUNCT
easat-5821	32	37	and	and	CCONJ
easat-5821	32	38	capital	capital	NOUN
easat-5821	32	39	gains	gain	NOUN
easat-5821	32	40	.	.	PUNCT
easat-5821	33	1	within	within	ADP
easat-5821	33	2	this	this	DET
easat-5821	33	3	direct	direct	ADJ
easat-5821	33	4	tax	tax	NOUN
easat-5821	33	5	category	category	NOUN
easat-5821	33	6	,	,	PUNCT
easat-5821	33	7	corporations	corporation	NOUN
easat-5821	33	8	and	and	CCONJ
easat-5821	33	9	other	other	ADJ
easat-5821	33	10	enterprises	enterprise	NOUN
easat-5821	33	11	contributed	contribute	VERB
easat-5821	33	12	24.50	24.50	NUM
easat-5821	33	13	%	%	NOUN
easat-5821	33	14	,	,	PUNCT
easat-5821	33	15	while	while	SCONJ
easat-5821	33	16	individuals	individual	NOUN
easat-5821	33	17	accounted	account	VERB
easat-5821	33	18	for	for	ADP
easat-5821	33	19	5.39	5.39	NUM
easat-5821	33	20	%	%	NOUN
easat-5821	33	21	[	[	X
easat-5821	33	22	1	1	NUM
easat-5821	33	23	]	]	PUNCT
easat-5821	33	24	.	.	PUNCT
easat-5821	34	1	the	the	DET
easat-5821	34	2	enhancement	enhancement	NOUN
easat-5821	34	3	of	of	ADP
easat-5821	34	4	tax	tax	NOUN
easat-5821	34	5	revenue	revenue	NOUN
easat-5821	34	6	collection	collection	NOUN
easat-5821	34	7	was	be	AUX
easat-5821	34	8	achieved	achieve	VERB
easat-5821	34	9	through	through	ADP
easat-5821	34	10	two	two	NUM
easat-5821	34	11	primary	primary	ADJ
easat-5821	34	12	efforts	effort	NOUN
easat-5821	34	13	.	.	PUNCT
easat-5821	35	1	on	on	ADP
easat-5821	35	2	one	one	NUM
easat-5821	35	3	hand	hand	NOUN
easat-5821	35	4	,	,	PUNCT
easat-5821	35	5	the	the	DET
easat-5821	35	6	commitment	commitment	NOUN
easat-5821	35	7	demonstrated	demonstrate	VERB
easat-5821	35	8	by	by	ADP
easat-5821	35	9	officials	official	NOUN
easat-5821	35	10	at	at	ADP
easat-5821	35	11	all	all	DET
easat-5821	35	12	levels	level	NOUN
easat-5821	35	13	within	within	ADP
easat-5821	35	14	the	the	DET
easat-5821	35	15	general	general	ADJ
easat-5821	35	16	department	department	PROPN
easat-5821	35	17	of	of	ADP
easat-5821	35	18	taxation	taxation	NOUN
easat-5821	35	19	played	play	VERB
easat-5821	35	20	a	a	DET
easat-5821	35	21	crucial	crucial	ADJ
easat-5821	35	22	role	role	NOUN
easat-5821	35	23	.	.	PUNCT
easat-5821	36	1	on	on	ADP
easat-5821	36	2	the	the	DET
easat-5821	36	3	other	other	ADJ
easat-5821	36	4	hand	hand	NOUN
easat-5821	36	5	,	,	PUNCT
easat-5821	36	6	the	the	DET
easat-5821	36	7	active	active	ADJ
easat-5821	36	8	involvement	involvement	NOUN
easat-5821	36	9	of	of	ADP
easat-5821	36	10	taxpayers	taxpayer	NOUN
easat-5821	36	11	was	be	AUX
easat-5821	36	12	equally	equally	ADV
easat-5821	36	13	significant	significant	ADJ
easat-5821	36	14	.	.	PUNCT
easat-5821	37	1	this	this	DET
easat-5821	37	2	study	study	NOUN
easat-5821	37	3	aims	aim	VERB
easat-5821	37	4	to	to	PART
easat-5821	37	5	identify	identify	VERB
easat-5821	37	6	the	the	DET
easat-5821	37	7	factors	factor	NOUN
easat-5821	37	8	that	that	PRON
easat-5821	37	9	substantially	substantially	ADV
easat-5821	37	10	affect	affect	VERB
easat-5821	37	11	vat	vat	NOUN
easat-5821	37	12	compliance	compliance	NOUN
easat-5821	37	13	among	among	ADP
easat-5821	37	14	small	small	ADJ
easat-5821	37	15	and	and	CCONJ
easat-5821	37	16	medium	medium	ADJ
easat-5821	37	17	enterprises	enterprise	NOUN
easat-5821	37	18	(	(	PUNCT
easat-5821	37	19	smes	sme	NOUN
easat-5821	37	20	)	)	PUNCT
easat-5821	37	21	in	in	ADP
easat-5821	37	22	cambodia	cambodia	PROPN
easat-5821	37	23	.	.	PUNCT
easat-5821	38	1	the	the	DET
easat-5821	38	2	research	research	NOUN
easat-5821	38	3	is	be	AUX
easat-5821	38	4	organized	organize	VERB
easat-5821	38	5	into	into	ADP
easat-5821	38	6	five	five	NUM
easat-5821	38	7	distinct	distinct	ADJ
easat-5821	38	8	sections	section	NOUN
easat-5821	38	9	:	:	PUNCT
easat-5821	38	10	the	the	DET
easat-5821	38	11	first	first	ADJ
easat-5821	38	12	section	section	NOUN
easat-5821	38	13	introduces	introduce	VERB
easat-5821	38	14	the	the	DET
easat-5821	38	15	topic	topic	NOUN
easat-5821	38	16	,	,	PUNCT
easat-5821	38	17	the	the	DET
easat-5821	38	18	second	second	ADJ
easat-5821	38	19	section	section	NOUN
easat-5821	38	20	synthesizes	synthesize	VERB
easat-5821	38	21	previous	previous	ADJ
easat-5821	38	22	studies	study	NOUN
easat-5821	38	23	related	relate	VERB
easat-5821	38	24	to	to	ADP
easat-5821	38	25	tax	tax	NOUN
easat-5821	38	26	compliance	compliance	NOUN
easat-5821	38	27	,	,	PUNCT
easat-5821	38	28	the	the	DET
easat-5821	38	29	third	third	ADJ
easat-5821	38	30	section	section	NOUN
easat-5821	38	31	outlines	outline	VERB
easat-5821	38	32	the	the	DET
easat-5821	38	33	research	research	NOUN
easat-5821	38	34	methodology	methodology	NOUN
easat-5821	38	35	,	,	PUNCT
easat-5821	38	36	the	the	DET
easat-5821	38	37	fourth	fourth	ADJ
easat-5821	38	38	section	section	NOUN
easat-5821	38	39	presents	present	VERB
easat-5821	38	40	the	the	DET
easat-5821	38	41	research	research	NOUN
easat-5821	38	42	findings	finding	NOUN
easat-5821	38	43	,	,	PUNCT
easat-5821	38	44	and	and	CCONJ
easat-5821	38	45	the	the	DET
easat-5821	38	46	fifth	fifth	ADJ
easat-5821	38	47	section	section	NOUN
easat-5821	38	48	concludes	conclude	VERB
easat-5821	38	49	.	.	PUNCT
easat-5821	39	1	2	2	X
easat-5821	39	2	.	.	X
easat-5821	39	3	literature	literature	NOUN
easat-5821	39	4	review	review	PROPN
easat-5821	39	5	tax	tax	NOUN
easat-5821	39	6	compliance	compliance	NOUN
easat-5821	39	7	has	have	AUX
easat-5821	39	8	been	be	AUX
easat-5821	39	9	a	a	DET
easat-5821	39	10	subject	subject	NOUN
easat-5821	39	11	of	of	ADP
easat-5821	39	12	significant	significant	ADJ
easat-5821	39	13	academic	academic	ADJ
easat-5821	39	14	discourse	discourse	NOUN
easat-5821	39	15	,	,	PUNCT
easat-5821	39	16	particularly	particularly	ADV
easat-5821	39	17	concerning	concern	VERB
easat-5821	39	18	small	small	ADJ
easat-5821	39	19	and	and	CCONJ
easat-5821	39	20	medium	medium	ADJ
easat-5821	39	21	-	-	PUNCT
easat-5821	39	22	sized	sized	ADJ
easat-5821	39	23	enterprises	enterprise	NOUN
easat-5821	39	24	(	(	PUNCT
easat-5821	39	25	smes	sme	NOUN
easat-5821	39	26	)	)	PUNCT
easat-5821	39	27	,	,	PUNCT
easat-5821	39	28	which	which	PRON
easat-5821	39	29	play	play	VERB
easat-5821	39	30	a	a	DET
easat-5821	39	31	crucial	crucial	ADJ
easat-5821	39	32	role	role	NOUN
easat-5821	39	33	in	in	ADP
easat-5821	39	34	economic	economic	ADJ
easat-5821	39	35	development	development	NOUN
easat-5821	39	36	.	.	PUNCT
easat-5821	40	1	researchers	researcher	NOUN
easat-5821	40	2	developed	develop	VERB
easat-5821	40	3	various	various	ADJ
easat-5821	40	4	methods	method	NOUN
easat-5821	40	5	to	to	PART
easat-5821	40	6	identify	identify	VERB
easat-5821	40	7	the	the	DET
easat-5821	40	8	factors	factor	NOUN
easat-5821	40	9	that	that	PRON
easat-5821	40	10	influence	influence	VERB
easat-5821	40	11	the	the	DET
easat-5821	40	12	behavioral	behavioral	ADJ
easat-5821	40	13	intention	intention	NOUN
easat-5821	40	14	to	to	PART
easat-5821	40	15	comply	comply	VERB
easat-5821	40	16	with	with	ADP
easat-5821	40	17	tax	tax	NOUN
easat-5821	40	18	regulations	regulation	NOUN
easat-5821	40	19	.	.	PUNCT
easat-5821	41	1	in	in	ADP
easat-5821	41	2	essence	essence	NOUN
easat-5821	41	3	,	,	PUNCT
easat-5821	41	4	the	the	DET
easat-5821	41	5	theory	theory	NOUN
easat-5821	41	6	of	of	ADP
easat-5821	41	7	planned	plan	VERB
easat-5821	41	8	behavior	behavior	NOUN
easat-5821	41	9	(	(	PUNCT
easat-5821	41	10	tpb	tpb	NOUN
easat-5821	41	11	)	)	PUNCT
easat-5821	41	12	is	be	AUX
easat-5821	41	13	a	a	DET
easat-5821	41	14	popular	popular	ADJ
easat-5821	41	15	method	method	NOUN
easat-5821	41	16	and	and	CCONJ
easat-5821	41	17	has	have	AUX
easat-5821	41	18	been	be	AUX
easat-5821	41	19	widely	widely	ADV
easat-5821	41	20	applied	apply	VERB
easat-5821	41	21	in	in	ADP
easat-5821	41	22	tax	tax	NOUN
easat-5821	41	23	compliance	compliance	NOUN
easat-5821	41	24	research	research	NOUN
easat-5821	41	25	[	[	X
easat-5821	41	26	3	3	NUM
easat-5821	41	27	,	,	PUNCT
easat-5821	41	28	4	4	NUM
easat-5821	41	29	]	]	PUNCT
easat-5821	41	30	.	.	PUNCT
easat-5821	42	1	the	the	DET
easat-5821	42	2	tpb	tpb	NOUN
easat-5821	42	3	suggests	suggest	VERB
easat-5821	42	4	that	that	SCONJ
easat-5821	42	5	individual	individual	ADJ
easat-5821	42	6	behavior	behavior	NOUN
easat-5821	42	7	is	be	AUX
easat-5821	42	8	driven	drive	VERB
easat-5821	42	9	by	by	ADP
easat-5821	42	10	three	three	NUM
easat-5821	42	11	core	core	NOUN
easat-5821	42	12	constructs	construct	NOUN
easat-5821	42	13	:	:	PUNCT
easat-5821	42	14	attitude	attitude	NOUN
easat-5821	42	15	,	,	PUNCT
easat-5821	42	16	subjective	subjective	ADJ
easat-5821	42	17	norms	norm	NOUN
easat-5821	42	18	,	,	PUNCT
easat-5821	42	19	and	and	CCONJ
easat-5821	42	20	perceived	perceive	VERB
easat-5821	42	21	behavioral	behavioral	ADJ
easat-5821	42	22	control	control	NOUN
easat-5821	42	23	,	,	PUNCT
easat-5821	42	24	which	which	PRON
easat-5821	42	25	collectively	collectively	ADV
easat-5821	42	26	shape	shape	VERB
easat-5821	42	27	behavioral	behavioral	ADJ
easat-5821	42	28	intention	intention	NOUN
easat-5821	42	29	.	.	PUNCT
easat-5821	43	1	prior	prior	ADJ
easat-5821	43	2	research	research	NOUN
easat-5821	43	3	has	have	AUX
easat-5821	43	4	extended	extend	VERB
easat-5821	43	5	tpb	tpb	NOUN
easat-5821	43	6	by	by	ADP
easat-5821	43	7	incorporating	incorporate	VERB
easat-5821	43	8	additional	additional	ADJ
easat-5821	43	9	constructs	construct	NOUN
easat-5821	43	10	such	such	ADJ
easat-5821	43	11	as	as	ADP
easat-5821	43	12	patriotism	patriotism	NOUN
easat-5821	43	13	to	to	PART
easat-5821	43	14	better	well	ADV
easat-5821	43	15	explain	explain	VERB
easat-5821	43	16	tax	tax	NOUN
easat-5821	43	17	compliance	compliance	NOUN
easat-5821	43	18	behavior	behavior	NOUN
easat-5821	43	19	[	[	X
easat-5821	43	20	3	3	NUM
easat-5821	43	21	,	,	PUNCT
easat-5821	43	22	5	5	NUM
easat-5821	43	23	,	,	PUNCT
easat-5821	43	24	6	6	NUM
easat-5821	43	25	]	]	PUNCT
easat-5821	43	26	.	.	PUNCT
easat-5821	44	1	for	for	ADP
easat-5821	44	2	example	example	NOUN
easat-5821	44	3	,	,	PUNCT
easat-5821	44	4	bani	bani	PROPN
easat-5821	44	5	-	-	PUNCT
easat-5821	44	6	khalid	khalid	PROPN
easat-5821	44	7	,	,	PUNCT
easat-5821	44	8	et	et	PROPN
easat-5821	44	9	al	al	PROPN
easat-5821	44	10	.	.	PUNCT
easat-5821	45	1	[	[	X
easat-5821	45	2	3	3	X
easat-5821	45	3	]	]	PUNCT
easat-5821	45	4	in	in	ADP
easat-5821	45	5	an	an	DET
easat-5821	45	6	attempt	attempt	NOUN
easat-5821	45	7	to	to	PART
easat-5821	45	8	determine	determine	VERB
easat-5821	45	9	the	the	DET
easat-5821	45	10	factors	factor	NOUN
easat-5821	45	11	that	that	PRON
easat-5821	45	12	influence	influence	VERB
easat-5821	45	13	tax	tax	NOUN
easat-5821	45	14	compliance	compliance	NOUN
easat-5821	45	15	behavior	behavior	NOUN
easat-5821	45	16	among	among	ADP
easat-5821	45	17	jordanian	jordanian	ADJ
easat-5821	45	18	smes	sme	NOUN
easat-5821	45	19	,	,	PUNCT
easat-5821	45	20	constructed	construct	VERB
easat-5821	45	21	a	a	DET
easat-5821	45	22	survey	survey	NOUN
easat-5821	45	23	-	-	PUNCT
easat-5821	45	24	based	base	VERB
easat-5821	45	25	research	research	NOUN
easat-5821	45	26	focusing	focus	VERB
easat-5821	45	27	on	on	ADP
easat-5821	45	28	the	the	DET
easat-5821	45	29	tpb	tpb	NOUN
easat-5821	45	30	.	.	PUNCT
easat-5821	46	1	the	the	DET
easat-5821	46	2	study	study	NOUN
easat-5821	46	3	used	use	VERB
easat-5821	46	4	partial	partial	ADJ
easat-5821	46	5	least	least	ADJ
easat-5821	46	6	squares	square	NOUN
easat-5821	46	7	structural	structural	ADJ
easat-5821	46	8	equation	equation	NOUN
easat-5821	46	9	modeling	modeling	NOUN
easat-5821	46	10	(	(	PUNCT
easat-5821	46	11	pls	pls	INTJ
easat-5821	46	12	-	-	PUNCT
easat-5821	46	13	sem	sem	NOUN
easat-5821	46	14	)	)	PUNCT
easat-5821	46	15	for	for	ADP
easat-5821	46	16	analysis	analysis	NOUN
easat-5821	46	17	.	.	PUNCT
easat-5821	47	1	the	the	DET
easat-5821	47	2	result	result	NOUN
easat-5821	47	3	indicated	indicate	VERB
easat-5821	47	4	that	that	SCONJ
easat-5821	47	5	all	all	DET
easat-5821	47	6	four	four	NUM
easat-5821	47	7	determinants	determinant	NOUN
easat-5821	47	8	—	—	PUNCT
easat-5821	47	9	attitude	attitude	NOUN
easat-5821	47	10	,	,	PUNCT
easat-5821	47	11	subjective	subjective	ADJ
easat-5821	47	12	norms	norm	NOUN
easat-5821	47	13	,	,	PUNCT
easat-5821	47	14	perceived	perceive	VERB
easat-5821	47	15	behavioral	behavioral	ADJ
easat-5821	47	16	control	control	NOUN
easat-5821	47	17	,	,	PUNCT
easat-5821	47	18	and	and	CCONJ
easat-5821	47	19	patriotism	patriotism	NOUN
easat-5821	47	20	—	—	PUNCT
easat-5821	47	21	are	be	AUX
easat-5821	47	22	significantly	significantly	ADV
easat-5821	47	23	related	relate	VERB
easat-5821	47	24	to	to	ADP
easat-5821	47	25	the	the	DET
easat-5821	47	26	intentions	intention	NOUN
easat-5821	47	27	toward	toward	ADP
easat-5821	47	28	tax	tax	NOUN
easat-5821	47	29	compliance	compliance	NOUN
easat-5821	47	30	.	.	PUNCT
easat-5821	48	1	similar	similar	ADJ
easat-5821	48	2	findings	finding	NOUN
easat-5821	48	3	were	be	AUX
easat-5821	48	4	observed	observe	VERB
easat-5821	48	5	in	in	ADP
easat-5821	48	6	indonesia	indonesia	PROPN
easat-5821	48	7	inasius	inasius	PROPN
easat-5821	48	8	,	,	PUNCT
easat-5821	48	9	et	et	PROPN
easat-5821	48	10	al	al	PROPN
easat-5821	48	11	.	.	PUNCT
easat-5821	49	1	[	[	X
easat-5821	49	2	7	7	X
easat-5821	49	3	]	]	PUNCT
easat-5821	49	4	and	and	CCONJ
easat-5821	49	5	malaysia	malaysia	PROPN
easat-5821	49	6	abd	abd	PROPN
easat-5821	49	7	hamid	hamid	PROPN
easat-5821	49	8	,	,	PUNCT
easat-5821	49	9	et	et	PROPN
easat-5821	49	10	al	al	PROPN
easat-5821	49	11	.	.	PUNCT
easat-5821	50	1	[	[	X
easat-5821	50	2	8	8	NUM
easat-5821	50	3	]	]	PUNCT
easat-5821	50	4	reinforcing	reinforce	VERB
easat-5821	50	5	the	the	DET
easat-5821	50	6	robustness	robustness	NOUN
easat-5821	50	7	of	of	ADP
easat-5821	50	8	the	the	DET
easat-5821	50	9	tpb	tpb	NOUN
easat-5821	50	10	framework	framework	NOUN
easat-5821	50	11	.	.	PUNCT
easat-5821	51	1	empirical	empirical	ADJ
easat-5821	51	2	studies	study	NOUN
easat-5821	51	3	utilizing	utilize	VERB
easat-5821	51	4	pls	pls	PROPN
easat-5821	51	5	-	-	PUNCT
easat-5821	51	6	sem	sem	NOUN
easat-5821	51	7	confirmed	confirm	VERB
easat-5821	51	8	that	that	SCONJ
easat-5821	51	9	tax	tax	NOUN
easat-5821	51	10	compliance	compliance	NOUN
easat-5821	51	11	is	be	AUX
easat-5821	51	12	a	a	DET
easat-5821	51	13	multifaceted	multifaceted	ADJ
easat-5821	51	14	behavior	behavior	NOUN
easat-5821	51	15	influenced	influence	VERB
easat-5821	51	16	by	by	ADP
easat-5821	51	17	both	both	DET
easat-5821	51	18	economic	economic	ADJ
easat-5821	51	19	deterrents	deterrent	NOUN
easat-5821	51	20	and	and	CCONJ
easat-5821	51	21	behavioral	behavioral	ADJ
easat-5821	51	22	factors	factor	NOUN
easat-5821	51	23	.	.	PUNCT
easat-5821	52	1	on	on	ADP
easat-5821	52	2	the	the	DET
easat-5821	52	3	other	other	ADJ
easat-5821	52	4	hand	hand	NOUN
easat-5821	52	5	,	,	PUNCT
easat-5821	52	6	devos	devos	PROPN
easat-5821	52	7	[	[	X
easat-5821	52	8	9	9	NUM
easat-5821	52	9	]	]	PUNCT
easat-5821	52	10	and	and	CCONJ
easat-5821	52	11	alm	alm	NOUN
easat-5821	53	1	[	[	X
easat-5821	53	2	10	10	NUM
easat-5821	53	3	]	]	PUNCT
easat-5821	53	4	argued	argue	VERB
easat-5821	53	5	that	that	SCONJ
easat-5821	53	6	punitive	punitive	ADJ
easat-5821	53	7	measures	measure	NOUN
easat-5821	53	8	alone	alone	ADV
easat-5821	53	9	are	be	AUX
easat-5821	53	10	insufficient	insufficient	ADJ
easat-5821	53	11	;	;	PUNCT
easat-5821	53	12	rather	rather	ADV
easat-5821	53	13	,	,	PUNCT
easat-5821	53	14	fostering	foster	VERB
easat-5821	53	15	positive	positive	ADJ
easat-5821	53	16	taxpayer	taxpayer	NOUN
easat-5821	53	17	attitudes	attitude	NOUN
easat-5821	53	18	and	and	CCONJ
easat-5821	53	19	strengthening	strengthen	VERB
easat-5821	53	20	social	social	ADJ
easat-5821	53	21	norms	norm	NOUN
easat-5821	53	22	contribute	contribute	VERB
easat-5821	53	23	to	to	ADP
easat-5821	53	24	long	long	ADJ
easat-5821	53	25	-	-	PUNCT
easat-5821	53	26	term	term	NOUN
easat-5821	53	27	compliance	compliance	NOUN
easat-5821	53	28	.	.	PUNCT
easat-5821	54	1	several	several	ADJ
easat-5821	54	2	studies	study	NOUN
easat-5821	54	3	have	have	AUX
easat-5821	54	4	also	also	ADV
easat-5821	54	5	examined	examine	VERB
easat-5821	54	6	the	the	DET
easat-5821	54	7	impact	impact	NOUN
easat-5821	54	8	of	of	ADP
easat-5821	54	9	tax	tax	NOUN
easat-5821	54	10	regime	regime	NOUN
easat-5821	54	11	changes	change	VERB
easat-5821	54	12	on	on	ADP
easat-5821	54	13	compliance	compliance	NOUN
easat-5821	54	14	behavior	behavior	NOUN
easat-5821	54	15	.	.	PUNCT
easat-5821	55	1	heinemann	heinemann	PROPN
easat-5821	55	2	and	and	CCONJ
easat-5821	55	3	kocher	kocher	PROPN
easat-5821	56	1	[	[	X
easat-5821	56	2	11	11	NUM
easat-5821	56	3	]	]	PUNCT
easat-5821	56	4	explored	explore	VERB
easat-5821	56	5	how	how	SCONJ
easat-5821	56	6	changes	change	NOUN
easat-5821	56	7	in	in	ADP
easat-5821	56	8	tax	tax	NOUN
easat-5821	56	9	structures	structure	NOUN
easat-5821	56	10	affect	affect	VERB
easat-5821	56	11	compliance	compliance	NOUN
easat-5821	56	12	,	,	PUNCT
easat-5821	56	13	while	while	SCONJ
easat-5821	56	14	tauchen	tauchen	NOUN
easat-5821	56	15	,	,	PUNCT
easat-5821	56	16	et	et	PROPN
easat-5821	56	17	al	al	PROPN
easat-5821	56	18	.	.	PUNCT
easat-5821	57	1	[	[	X
easat-5821	57	2	12	12	NUM
easat-5821	57	3	]	]	PUNCT
easat-5821	57	4	used	use	VERB
easat-5821	57	5	compliance	compliance	NOUN
easat-5821	57	6	measurement	measurement	NOUN
easat-5821	57	7	program	program	NOUN
easat-5821	57	8	data	datum	NOUN
easat-5821	57	9	to	to	PART
easat-5821	57	10	analyze	analyze	VERB
easat-5821	57	11	taxpayer	taxpayer	NOUN
easat-5821	57	12	behavior	behavior	NOUN
easat-5821	57	13	.	.	PUNCT
easat-5821	58	1	additionally	additionally	ADV
easat-5821	58	2	,	,	PUNCT
easat-5821	58	3	batabyal	batabyal	ADV
easat-5821	58	4	and	and	CCONJ
easat-5821	58	5	beladi	beladi	VERB
easat-5821	59	1	[	[	X
easat-5821	59	2	13	13	NUM
easat-5821	59	3	]	]	PUNCT
easat-5821	59	4	provided	provide	VERB
easat-5821	59	5	a	a	DET
easat-5821	59	6	theoretical	theoretical	ADJ
easat-5821	59	7	analysis	analysis	NOUN
easat-5821	59	8	of	of	ADP
easat-5821	59	9	tax	tax	NOUN
easat-5821	59	10	evasion	evasion	NOUN
easat-5821	59	11	and	and	CCONJ
easat-5821	59	12	optimal	optimal	ADJ
easat-5821	59	13	auditing	auditing	NOUN
easat-5821	59	14	strategies	strategy	NOUN
easat-5821	59	15	in	in	ADP
easat-5821	59	16	developing	develop	VERB
easat-5821	59	17	countries	country	NOUN
easat-5821	59	18	.	.	PUNCT
easat-5821	60	1	similarly	similarly	ADV
easat-5821	60	2	,	,	PUNCT
easat-5821	60	3	alshira'h	alshira'h	NUM
easat-5821	60	4	and	and	CCONJ
easat-5821	60	5	abdul	abdul	PROPN
easat-5821	60	6	-	-	PUNCT
easat-5821	60	7	jabbar	jabbar	PROPN
easat-5821	60	8	[	[	X
easat-5821	60	9	6	6	NUM
easat-5821	60	10	]	]	PUNCT
easat-5821	60	11	adopted	adopt	VERB
easat-5821	60	12	survey	survey	NOUN
easat-5821	60	13	-	-	PUNCT
easat-5821	60	14	based	base	VERB
easat-5821	60	15	research	research	NOUN
easat-5821	60	16	focusing	focus	VERB
easat-5821	60	17	on	on	ADP
easat-5821	60	18	the	the	DET
easat-5821	60	19	tpb	tpb	NOUN
easat-5821	60	20	and	and	CCONJ
easat-5821	60	21	applied	apply	VERB
easat-5821	60	22	pls	pls	NOUN
easat-5821	60	23	-	-	PUNCT
easat-5821	60	24	sem	sem	NOUN
easat-5821	60	25	to	to	PART
easat-5821	60	26	analyze	analyze	VERB
easat-5821	60	27	the	the	DET
easat-5821	60	28	factors	factor	NOUN
easat-5821	60	29	that	that	PRON
easat-5821	60	30	affect	affect	VERB
easat-5821	60	31	tax	tax	NOUN
easat-5821	60	32	compliance	compliance	NOUN
easat-5821	60	33	among	among	ADP
easat-5821	60	34	jordanian	jordanian	ADJ
easat-5821	60	35	smes	sme	NOUN
easat-5821	60	36	.	.	PUNCT
easat-5821	61	1	the	the	DET
easat-5821	61	2	study	study	NOUN
easat-5821	61	3	found	find	VERB
easat-5821	61	4	that	that	SCONJ
easat-5821	61	5	tax	tax	NOUN
easat-5821	61	6	audits	audits	NOUN
easat-5821	61	7	and	and	CCONJ
easat-5821	61	8	tax	tax	NOUN
easat-5821	61	9	penalties	penalty	NOUN
easat-5821	61	10	have	have	VERB
easat-5821	61	11	a	a	DET
easat-5821	61	12	positive	positive	ADJ
easat-5821	61	13	significant	significant	ADJ
easat-5821	61	14	association	association	NOUN
easat-5821	61	15	with	with	ADP
easat-5821	61	16	sales	sale	NOUN
easat-5821	61	17	tax	tax	NOUN
easat-5821	61	18	compliance	compliance	NOUN
easat-5821	61	19	.	.	PUNCT
easat-5821	62	1	in	in	ADP
easat-5821	62	2	contrast	contrast	NOUN
easat-5821	62	3	,	,	PUNCT
easat-5821	62	4	the	the	DET
easat-5821	62	5	tax	tax	NOUN
easat-5821	62	6	rate	rate	NOUN
easat-5821	62	7	was	be	AUX
easat-5821	62	8	found	find	VERB
easat-5821	62	9	to	to	PART
easat-5821	62	10	be	be	AUX
easat-5821	62	11	statistically	statistically	ADV
easat-5821	62	12	insignificant	insignificant	ADJ
easat-5821	62	13	with	with	ADP
easat-5821	62	14	the	the	DET
easat-5821	62	15	intention	intention	NOUN
easat-5821	62	16	to	to	PART
easat-5821	62	17	comply	comply	VERB
easat-5821	62	18	with	with	ADP
easat-5821	62	19	the	the	DET
easat-5821	62	20	sales	sale	NOUN
easat-5821	62	21	tax	tax	NOUN
easat-5821	62	22	.	.	PUNCT
easat-5821	63	1	moreover	moreover	ADV
easat-5821	63	2	,	,	PUNCT
easat-5821	63	3	the	the	DET
easat-5821	63	4	study	study	NOUN
easat-5821	63	5	also	also	ADV
easat-5821	63	6	suggested	suggest	VERB
easat-5821	63	7	a	a	DET
easat-5821	63	8	moderately	moderately	ADV
easat-5821	63	9	significant	significant	ADJ
easat-5821	63	10	influence	influence	NOUN
easat-5821	63	11	of	of	ADP
easat-5821	63	12	patriotism	patriotism	NOUN
easat-5821	63	13	on	on	ADP
easat-5821	63	14	the	the	DET
easat-5821	63	15	relationship	relationship	NOUN
easat-5821	63	16	between	between	ADP
easat-5821	63	17	tax	tax	NOUN
easat-5821	63	18	penalties	penalty	NOUN
easat-5821	63	19	,	,	PUNCT
easat-5821	63	20	tax	tax	NOUN
easat-5821	63	21	audits	audits	NOUN
easat-5821	63	22	,	,	PUNCT
easat-5821	63	23	and	and	CCONJ
easat-5821	63	24	tax	tax	NOUN
easat-5821	63	25	rates	rate	NOUN
easat-5821	63	26	with	with	ADP
easat-5821	63	27	the	the	DET
easat-5821	63	28	intention	intention	NOUN
easat-5821	63	29	to	to	PART
easat-5821	63	30	comply	comply	VERB
easat-5821	63	31	with	with	ADP
easat-5821	63	32	the	the	DET
easat-5821	63	33	sales	sale	NOUN
easat-5821	63	34	tax	tax	NOUN
easat-5821	63	35	in	in	ADP
easat-5821	63	36	jordan	jordan	PROPN
easat-5821	63	37	.	.	PUNCT
easat-5821	64	1	furthermore	furthermore	ADV
easat-5821	64	2	,	,	PUNCT
easat-5821	64	3	researchers	researcher	NOUN
easat-5821	64	4	such	such	ADJ
easat-5821	64	5	as	as	ADP
easat-5821	64	6	taing	tae	VERB
easat-5821	64	7	and	and	CCONJ
easat-5821	64	8	chang	chang	PROPN
easat-5821	64	9	[	[	X
easat-5821	64	10	4	4	X
easat-5821	64	11	]	]	PUNCT
easat-5821	64	12	adopted	adopt	VERB
easat-5821	64	13	a	a	DET
easat-5821	64	14	quantitative	quantitative	ADJ
easat-5821	64	15	approach	approach	NOUN
easat-5821	64	16	using	use	VERB
easat-5821	64	17	structured	structured	ADJ
easat-5821	64	18	questionnaires	questionnaire	NOUN
easat-5821	64	19	to	to	PART
easat-5821	64	20	assess	assess	VERB
easat-5821	64	21	tax	tax	NOUN
easat-5821	64	22	compliance	compliance	NOUN
easat-5821	64	23	determinants	determinant	NOUN
easat-5821	64	24	.	.	PUNCT
easat-5821	65	1	the	the	DET
easat-5821	65	2	study	study	NOUN
easat-5821	65	3	collected	collect	VERB
easat-5821	65	4	data	datum	NOUN
easat-5821	65	5	from	from	ADP
easat-5821	65	6	402	402	NUM
easat-5821	65	7	respondents	respondent	NOUN
easat-5821	65	8	based	base	VERB
easat-5821	65	9	in	in	ADP
easat-5821	65	10	phnom	phnom	PROPN
easat-5821	65	11	penh	penh	PROPN
easat-5821	65	12	,	,	PUNCT
easat-5821	65	13	cambodia	cambodia	PROPN
easat-5821	65	14	.	.	PUNCT
easat-5821	66	1	the	the	DET
easat-5821	66	2	result	result	NOUN
easat-5821	66	3	indicated	indicate	VERB
easat-5821	66	4	that	that	SCONJ
easat-5821	66	5	tax	tax	NOUN
easat-5821	66	6	morale	morale	NOUN
easat-5821	66	7	,	,	PUNCT
easat-5821	66	8	tax	tax	NOUN
easat-5821	66	9	fairness	fairness	NOUN
easat-5821	66	10	,	,	PUNCT
easat-5821	66	11	and	and	CCONJ
easat-5821	66	12	tax	tax	NOUN
easat-5821	66	13	complexity	complexity	NOUN
easat-5821	66	14	have	have	VERB
easat-5821	66	15	a	a	DET
easat-5821	66	16	significant	significant	ADJ
easat-5821	66	17	statistical	statistical	ADJ
easat-5821	66	18	relationship	relationship	NOUN
easat-5821	66	19	with	with	ADP
easat-5821	66	20	the	the	DET
easat-5821	66	21	tax	tax	NOUN
easat-5821	66	22	compliance	compliance	NOUN
easat-5821	66	23	intention	intention	NOUN
easat-5821	66	24	.	.	PUNCT
easat-5821	67	1	other	other	ADJ
easat-5821	67	2	determinants	determinant	NOUN
easat-5821	67	3	such	such	ADJ
easat-5821	67	4	as	as	ADP
easat-5821	67	5	the	the	DET
easat-5821	67	6	power	power	NOUN
easat-5821	67	7	of	of	ADP
easat-5821	67	8	authority	authority	NOUN
easat-5821	67	9	,	,	PUNCT
easat-5821	67	10	trust	trust	NOUN
easat-5821	67	11	in	in	ADP
easat-5821	67	12	government	government	NOUN
easat-5821	67	13	,	,	PUNCT
easat-5821	67	14	tax	tax	NOUN
easat-5821	67	15	information	information	NOUN
easat-5821	67	16	,	,	PUNCT
easat-5821	67	17	and	and	CCONJ
easat-5821	67	18	tax	tax	NOUN
easat-5821	67	19	awareness	awareness	NOUN
easat-5821	67	20	have	have	VERB
easat-5821	67	21	no	no	DET
easat-5821	67	22	statistical	statistical	ADJ
easat-5821	67	23	relationship	relationship	NOUN
easat-5821	67	24	with	with	ADP
easat-5821	67	25	the	the	DET
easat-5821	67	26	tax	tax	NOUN
easat-5821	67	27	compliance	compliance	NOUN
easat-5821	67	28	intention	intention	NOUN
easat-5821	67	29	.	.	PUNCT
easat-5821	68	1	the	the	DET
easat-5821	68	2	use	use	NOUN
easat-5821	68	3	of	of	ADP
easat-5821	68	4	pls	pls	NOUN
easat-5821	68	5	-	-	PUNCT
easat-5821	68	6	sem	sem	NOUN
easat-5821	68	7	in	in	ADP
easat-5821	68	8	similar	similar	ADJ
easat-5821	68	9	2472	2472	NUM
easat-5821	68	10	edelweiss	edelweiss	PROPN
easat-5821	68	11	applied	apply	VERB
easat-5821	68	12	science	science	NOUN
easat-5821	68	13	and	and	CCONJ
easat-5821	68	14	technology	technology	NOUN
easat-5821	68	15	issn	issn	PROPN
easat-5821	68	16	:	:	PUNCT
easat-5821	68	17	2576	2576	NUM
easat-5821	68	18	-	-	SYM
easat-5821	68	19	8484	8484	NUM
easat-5821	68	20	vol	vol	NOUN
easat-5821	68	21	.	.	PROPN
easat-5821	69	1	9	9	NUM
easat-5821	69	2	,	,	PUNCT
easat-5821	69	3	no	no	INTJ
easat-5821	69	4	.	.	NOUN
easat-5821	70	1	3	3	NUM
easat-5821	70	2	:	:	SYM
easat-5821	70	3	2470	2470	NUM
easat-5821	70	4	-	-	SYM
easat-5821	70	5	2481	2481	NUM
easat-5821	70	6	,	,	PUNCT
easat-5821	70	7	2025	2025	NUM
easat-5821	70	8	doi	doi	NOUN
easat-5821	70	9	:	:	PUNCT
easat-5821	70	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	70	11	©	©	PROPN
easat-5821	70	12	2025	2025	NUM
easat-5821	70	13	by	by	ADP
easat-5821	70	14	the	the	DET
easat-5821	70	15	authors	author	NOUN
easat-5821	70	16	;	;	PUNCT
easat-5821	70	17	licensee	licensee	PROPN
easat-5821	70	18	learning	learning	PROPN
easat-5821	70	19	gate	gate	PROPN
easat-5821	70	20	studies	study	NOUN
easat-5821	70	21	has	have	AUX
easat-5821	70	22	demonstrated	demonstrate	VERB
easat-5821	70	23	its	its	PRON
easat-5821	70	24	effectiveness	effectiveness	NOUN
easat-5821	70	25	in	in	ADP
easat-5821	70	26	analyzing	analyze	VERB
easat-5821	70	27	complex	complex	ADJ
easat-5821	70	28	models	model	NOUN
easat-5821	70	29	with	with	ADP
easat-5821	70	30	latent	latent	NOUN
easat-5821	70	31	variables	variable	NOUN
easat-5821	70	32	,	,	PUNCT
easat-5821	70	33	supporting	support	VERB
easat-5821	70	34	the	the	DET
easat-5821	70	35	methodological	methodological	ADJ
easat-5821	70	36	choice	choice	NOUN
easat-5821	70	37	for	for	ADP
easat-5821	70	38	this	this	DET
easat-5821	70	39	research	research	NOUN
easat-5821	70	40	.	.	PUNCT
easat-5821	71	1	these	these	DET
easat-5821	71	2	studies	study	NOUN
easat-5821	71	3	provide	provide	VERB
easat-5821	71	4	a	a	DET
easat-5821	71	5	broader	broad	ADJ
easat-5821	71	6	context	context	NOUN
easat-5821	71	7	to	to	ADP
easat-5821	71	8	tax	tax	NOUN
easat-5821	71	9	compliance	compliance	NOUN
easat-5821	71	10	research	research	NOUN
easat-5821	71	11	,	,	PUNCT
easat-5821	71	12	linking	link	VERB
easat-5821	71	13	economic	economic	ADJ
easat-5821	71	14	deterrence	deterrence	NOUN
easat-5821	71	15	theories	theory	NOUN
easat-5821	71	16	with	with	ADP
easat-5821	71	17	behavioral	behavioral	ADJ
easat-5821	71	18	insights	insight	NOUN
easat-5821	71	19	.	.	PUNCT
easat-5821	72	1	in	in	ADP
easat-5821	72	2	this	this	DET
easat-5821	72	3	research	research	NOUN
easat-5821	72	4	,	,	PUNCT
easat-5821	72	5	the	the	DET
easat-5821	72	6	partial	partial	ADJ
easat-5821	72	7	least	least	ADJ
easat-5821	72	8	squares	square	VERB
easat-5821	72	9	structural	structural	ADJ
easat-5821	72	10	equation	equation	NOUN
easat-5821	72	11	modeling	modeling	NOUN
easat-5821	72	12	(	(	PUNCT
easat-5821	72	13	pls	pls	INTJ
easat-5821	72	14	-	-	PUNCT
easat-5821	72	15	sem	sem	NOUN
easat-5821	72	16	)	)	PUNCT
easat-5821	72	17	approach	approach	NOUN
easat-5821	72	18	is	be	AUX
easat-5821	72	19	adopted	adopt	VERB
easat-5821	72	20	to	to	PART
easat-5821	72	21	investigate	investigate	VERB
easat-5821	72	22	the	the	DET
easat-5821	72	23	factors	factor	NOUN
easat-5821	72	24	influencing	influence	VERB
easat-5821	72	25	tax	tax	NOUN
easat-5821	72	26	compliance	compliance	NOUN
easat-5821	72	27	intention	intention	NOUN
easat-5821	72	28	among	among	ADP
easat-5821	72	29	smes	sme	NOUN
easat-5821	72	30	in	in	ADP
easat-5821	72	31	cambodia	cambodia	PROPN
easat-5821	72	32	.	.	PUNCT
easat-5821	73	1	the	the	DET
easat-5821	73	2	study	study	NOUN
easat-5821	73	3	is	be	AUX
easat-5821	73	4	guided	guide	VERB
easat-5821	73	5	by	by	ADP
easat-5821	73	6	four	four	NUM
easat-5821	73	7	hypotheses	hypothesis	NOUN
easat-5821	73	8	:	:	PUNCT
easat-5821	73	9	(	(	PUNCT
easat-5821	73	10	1	1	X
easat-5821	73	11	)	)	PUNCT
easat-5821	73	12	attitude	attitude	NOUN
easat-5821	73	13	toward	toward	ADP
easat-5821	73	14	taxation	taxation	NOUN
easat-5821	73	15	positively	positively	ADV
easat-5821	73	16	affects	affect	VERB
easat-5821	73	17	tax	tax	NOUN
easat-5821	73	18	compliance	compliance	NOUN
easat-5821	73	19	intention	intention	NOUN
easat-5821	73	20	,	,	PUNCT
easat-5821	73	21	(	(	PUNCT
easat-5821	73	22	2	2	X
easat-5821	73	23	)	)	PUNCT
easat-5821	73	24	subjective	subjective	ADJ
easat-5821	73	25	norms	norm	NOUN
easat-5821	73	26	influence	influence	NOUN
easat-5821	73	27	tax	tax	NOUN
easat-5821	73	28	compliance	compliance	NOUN
easat-5821	73	29	intention	intention	NOUN
easat-5821	73	30	,	,	PUNCT
easat-5821	73	31	(	(	PUNCT
easat-5821	73	32	3	3	X
easat-5821	73	33	)	)	PUNCT
easat-5821	73	34	perceived	perceive	VERB
easat-5821	73	35	behavioral	behavioral	ADJ
easat-5821	73	36	control	control	NOUN
easat-5821	73	37	has	have	VERB
easat-5821	73	38	a	a	DET
easat-5821	73	39	significant	significant	ADJ
easat-5821	73	40	impact	impact	NOUN
easat-5821	73	41	on	on	ADP
easat-5821	73	42	tax	tax	NOUN
easat-5821	73	43	compliance	compliance	NOUN
easat-5821	73	44	intention	intention	NOUN
easat-5821	73	45	,	,	PUNCT
easat-5821	73	46	and	and	CCONJ
easat-5821	73	47	(	(	PUNCT
easat-5821	73	48	4	4	X
easat-5821	73	49	)	)	PUNCT
easat-5821	73	50	patriotism	patriotism	NOUN
easat-5821	73	51	positively	positively	ADV
easat-5821	73	52	influences	influence	VERB
easat-5821	73	53	tax	tax	NOUN
easat-5821	73	54	compliance	compliance	NOUN
easat-5821	73	55	intention	intention	NOUN
easat-5821	73	56	.	.	PUNCT
easat-5821	74	1	2.1	2.1	NUM
easat-5821	74	2	.	.	PUNCT
easat-5821	74	3	positive	positive	ADJ
easat-5821	74	4	attitude	attitude	NOUN
easat-5821	74	5	toward	toward	ADP
easat-5821	74	6	taxation	taxation	NOUN
easat-5821	74	7	a	a	DET
easat-5821	74	8	positive	positive	ADJ
easat-5821	74	9	attitude	attitude	NOUN
easat-5821	74	10	toward	toward	ADP
easat-5821	74	11	taxation	taxation	NOUN
easat-5821	74	12	is	be	AUX
easat-5821	74	13	a	a	DET
easat-5821	74	14	significant	significant	ADJ
easat-5821	74	15	predictor	predictor	NOUN
easat-5821	74	16	of	of	ADP
easat-5821	74	17	tax	tax	NOUN
easat-5821	74	18	compliance	compliance	NOUN
easat-5821	74	19	intention	intention	NOUN
easat-5821	74	20	[	[	X
easat-5821	74	21	14	14	NUM
easat-5821	74	22	]	]	PUNCT
easat-5821	74	23	.	.	PUNCT
easat-5821	75	1	several	several	ADJ
easat-5821	75	2	studies	study	NOUN
easat-5821	75	3	found	find	VERB
easat-5821	75	4	a	a	DET
easat-5821	75	5	positive	positive	ADJ
easat-5821	75	6	correlation	correlation	NOUN
easat-5821	75	7	between	between	ADP
easat-5821	75	8	a	a	DET
easat-5821	75	9	positive	positive	ADJ
easat-5821	75	10	attitude	attitude	NOUN
easat-5821	75	11	towards	towards	ADP
easat-5821	75	12	taxation	taxation	NOUN
easat-5821	75	13	and	and	CCONJ
easat-5821	75	14	tax	tax	NOUN
easat-5821	75	15	compliance	compliance	NOUN
easat-5821	75	16	abdul	abdul	PROPN
easat-5821	75	17	–	–	PUNCT
easat-5821	75	18	razak	razak	NOUN
easat-5821	75	19	and	and	CCONJ
easat-5821	75	20	adafula	adafula	ADP
easat-5821	75	21	[	[	X
easat-5821	75	22	14	14	NUM
easat-5821	75	23	]	]	X
easat-5821	75	24	;	;	PUNCT
easat-5821	75	25	guerra	guerra	NOUN
easat-5821	75	26	and	and	CCONJ
easat-5821	75	27	harrington	harrington	PROPN
easat-5821	76	1	[	[	X
easat-5821	76	2	15	15	NUM
easat-5821	76	3	]	]	PUNCT
easat-5821	76	4	and	and	CCONJ
easat-5821	76	5	bani	bani	PROPN
easat-5821	76	6	-	-	PUNCT
easat-5821	76	7	khalid	khalid	PROPN
easat-5821	76	8	,	,	PUNCT
easat-5821	76	9	et	et	PROPN
easat-5821	76	10	al	al	PROPN
easat-5821	76	11	.	.	PUNCT
easat-5821	77	1	[	[	X
easat-5821	77	2	3	3	NUM
easat-5821	77	3	]	]	PUNCT
easat-5821	77	4	.	.	PUNCT
easat-5821	78	1	allingham	allingham	NOUN
easat-5821	78	2	and	and	CCONJ
easat-5821	78	3	sandmo	sandmo	NOUN
easat-5821	78	4	[	[	X
easat-5821	78	5	16	16	NUM
easat-5821	78	6	]	]	X
easat-5821	78	7	economic	economic	ADJ
easat-5821	78	8	deterrence	deterrence	NOUN
easat-5821	78	9	model	model	NOUN
easat-5821	78	10	suggested	suggest	VERB
easat-5821	78	11	that	that	SCONJ
easat-5821	78	12	taxpayers	taxpayer	NOUN
easat-5821	78	13	comply	comply	VERB
easat-5821	78	14	due	due	ADJ
easat-5821	78	15	to	to	ADP
easat-5821	78	16	risk	risk	NOUN
easat-5821	78	17	aversion	aversion	NOUN
easat-5821	78	18	,	,	PUNCT
easat-5821	78	19	but	but	CCONJ
easat-5821	78	20	the	the	DET
easat-5821	78	21	behavioral	behavioral	ADJ
easat-5821	78	22	models	model	NOUN
easat-5821	78	23	emphasized	emphasize	VERB
easat-5821	78	24	the	the	DET
easat-5821	78	25	importance	importance	NOUN
easat-5821	78	26	of	of	ADP
easat-5821	78	27	intrinsic	intrinsic	ADJ
easat-5821	78	28	motivation	motivation	NOUN
easat-5821	78	29	.	.	PUNCT
easat-5821	79	1	casey	casey	NOUN
easat-5821	79	2	and	and	CCONJ
easat-5821	79	3	scholz	scholz	NOUN
easat-5821	80	1	[	[	X
easat-5821	80	2	17	17	NUM
easat-5821	80	3	]	]	PUNCT
easat-5821	80	4	argued	argue	VERB
easat-5821	80	5	that	that	SCONJ
easat-5821	80	6	beyond	beyond	ADP
easat-5821	80	7	deterrence	deterrence	NOUN
easat-5821	80	8	,	,	PUNCT
easat-5821	80	9	behavioral	behavioral	ADJ
easat-5821	80	10	decision	decision	NOUN
easat-5821	80	11	theory	theory	NOUN
easat-5821	80	12	plays	play	VERB
easat-5821	80	13	a	a	DET
easat-5821	80	14	significant	significant	ADJ
easat-5821	80	15	role	role	NOUN
easat-5821	80	16	in	in	ADP
easat-5821	80	17	tax	tax	NOUN
easat-5821	80	18	compliance	compliance	NOUN
easat-5821	80	19	,	,	PUNCT
easat-5821	80	20	reinforcing	reinforce	VERB
easat-5821	80	21	the	the	DET
easat-5821	80	22	idea	idea	NOUN
easat-5821	80	23	that	that	SCONJ
easat-5821	80	24	a	a	DET
easat-5821	80	25	positive	positive	ADJ
easat-5821	80	26	attitude	attitude	NOUN
easat-5821	80	27	fosters	foster	VERB
easat-5821	80	28	voluntary	voluntary	ADJ
easat-5821	80	29	compliance	compliance	NOUN
easat-5821	80	30	.	.	PUNCT
easat-5821	81	1	similarly	similarly	ADV
easat-5821	81	2	,	,	PUNCT
easat-5821	81	3	onu	onu	PROPN
easat-5821	82	1	[	[	X
easat-5821	82	2	18	18	NUM
easat-5821	82	3	]	]	PUNCT
easat-5821	82	4	also	also	ADV
easat-5821	82	5	agreed	agree	VERB
easat-5821	82	6	that	that	SCONJ
easat-5821	82	7	taxpayers	taxpayer	NOUN
easat-5821	82	8	with	with	ADP
easat-5821	82	9	a	a	DET
easat-5821	82	10	positive	positive	ADJ
easat-5821	82	11	attitude	attitude	NOUN
easat-5821	82	12	toward	toward	ADP
easat-5821	82	13	the	the	DET
easat-5821	82	14	contribution	contribution	NOUN
easat-5821	82	15	of	of	ADP
easat-5821	82	16	tax	tax	NOUN
easat-5821	82	17	to	to	ADP
easat-5821	82	18	national	national	ADJ
easat-5821	82	19	development	development	NOUN
easat-5821	82	20	are	be	AUX
easat-5821	82	21	likely	likely	ADJ
easat-5821	82	22	to	to	PART
easat-5821	82	23	comply	comply	VERB
easat-5821	82	24	with	with	ADP
easat-5821	82	25	tax	tax	NOUN
easat-5821	82	26	regulations	regulation	NOUN
easat-5821	82	27	voluntarily	voluntarily	ADV
easat-5821	82	28	.	.	PUNCT
easat-5821	83	1	other	other	ADJ
easat-5821	83	2	research	research	NOUN
easat-5821	83	3	by	by	ADP
easat-5821	83	4	mei	mei	PROPN
easat-5821	83	5	tan	tan	PROPN
easat-5821	83	6	and	and	CCONJ
easat-5821	83	7	chin‐fatt	chin‐fatt	NOUN
easat-5821	84	1	[	[	X
easat-5821	84	2	19	19	NUM
easat-5821	84	3	]	]	PUNCT
easat-5821	84	4	and	and	CCONJ
easat-5821	84	5	guerra	guerra	PROPN
easat-5821	84	6	and	and	CCONJ
easat-5821	84	7	harrington	harrington	NOUN
easat-5821	85	1	[	[	X
easat-5821	85	2	15	15	NUM
easat-5821	85	3	]	]	PUNCT
easat-5821	85	4	also	also	ADV
easat-5821	85	5	emphasized	emphasize	VERB
easat-5821	85	6	that	that	SCONJ
easat-5821	85	7	fairness	fairness	NOUN
easat-5821	85	8	in	in	ADP
easat-5821	85	9	the	the	DET
easat-5821	85	10	tax	tax	NOUN
easat-5821	85	11	system	system	NOUN
easat-5821	85	12	and	and	CCONJ
easat-5821	85	13	government	government	NOUN
easat-5821	85	14	transparency	transparency	NOUN
easat-5821	85	15	are	be	AUX
easat-5821	85	16	the	the	DET
easat-5821	85	17	determinants	determinant	NOUN
easat-5821	85	18	of	of	ADP
easat-5821	85	19	taxpayers	taxpayer	NOUN
easat-5821	85	20	’	’	PART
easat-5821	85	21	attitudes	attitude	NOUN
easat-5821	85	22	,	,	PUNCT
easat-5821	85	23	thereby	thereby	ADV
easat-5821	85	24	affecting	affect	VERB
easat-5821	85	25	tax	tax	NOUN
easat-5821	85	26	compliance	compliance	NOUN
easat-5821	85	27	behavior	behavior	NOUN
easat-5821	85	28	.	.	PUNCT
easat-5821	86	1	additionally	additionally	ADV
easat-5821	86	2	,	,	PUNCT
easat-5821	86	3	the	the	DET
easat-5821	86	4	behavioral	behavioral	ADJ
easat-5821	86	5	decision	decision	NOUN
easat-5821	86	6	theory	theory	NOUN
easat-5821	86	7	also	also	ADV
easat-5821	86	8	suggests	suggest	VERB
easat-5821	86	9	that	that	SCONJ
easat-5821	86	10	compliance	compliance	NOUN
easat-5821	86	11	attitudes	attitude	NOUN
easat-5821	86	12	stem	stem	VERB
easat-5821	86	13	from	from	ADP
easat-5821	86	14	psychological	psychological	ADJ
easat-5821	86	15	and	and	CCONJ
easat-5821	86	16	economic	economic	ADJ
easat-5821	86	17	considerations	consideration	NOUN
easat-5821	86	18	[	[	X
easat-5821	86	19	17	17	NUM
easat-5821	86	20	]	]	PUNCT
easat-5821	86	21	.	.	PUNCT
easat-5821	87	1	a	a	DET
easat-5821	87	2	current	current	ADJ
easat-5821	87	3	study	study	NOUN
easat-5821	87	4	by	by	ADP
easat-5821	87	5	bani	bani	PROPN
easat-5821	87	6	-	-	PUNCT
easat-5821	87	7	khalid	khalid	PROPN
easat-5821	87	8	,	,	PUNCT
easat-5821	87	9	et	et	PROPN
easat-5821	87	10	al	al	PROPN
easat-5821	87	11	.	.	PUNCT
easat-5821	88	1	[	[	X
easat-5821	88	2	3	3	X
easat-5821	88	3	]	]	PUNCT
easat-5821	88	4	also	also	ADV
easat-5821	88	5	found	find	VERB
easat-5821	88	6	a	a	DET
easat-5821	88	7	significant	significant	ADJ
easat-5821	88	8	relationship	relationship	NOUN
easat-5821	88	9	between	between	ADP
easat-5821	88	10	attitude	attitude	NOUN
easat-5821	88	11	and	and	CCONJ
easat-5821	88	12	the	the	DET
easat-5821	88	13	tax	tax	NOUN
easat-5821	88	14	compliance	compliance	NOUN
easat-5821	88	15	intention	intention	NOUN
easat-5821	88	16	of	of	ADP
easat-5821	88	17	jordanian	jordanian	ADJ
easat-5821	88	18	smes	sme	NOUN
easat-5821	88	19	.	.	PUNCT
easat-5821	89	1	in	in	ADP
easat-5821	89	2	contrast	contrast	NOUN
easat-5821	89	3	,	,	PUNCT
easat-5821	89	4	guerra	guerra	PROPN
easat-5821	89	5	and	and	CCONJ
easat-5821	89	6	harrington	harrington	PROPN
easat-5821	90	1	[	[	X
easat-5821	90	2	15	15	NUM
easat-5821	90	3	]	]	PUNCT
easat-5821	90	4	conducted	conduct	VERB
easat-5821	90	5	cross	cross	ADJ
easat-5821	90	6	-	-	ADJ
easat-5821	90	7	national	national	ADJ
easat-5821	90	8	surveys	survey	NOUN
easat-5821	90	9	to	to	PART
easat-5821	90	10	examine	examine	VERB
easat-5821	90	11	attitudebehavior	attitudebehavior	ADJ
easat-5821	90	12	consistency	consistency	NOUN
easat-5821	90	13	in	in	ADP
easat-5821	90	14	tax	tax	NOUN
easat-5821	90	15	compliance	compliance	NOUN
easat-5821	90	16	.	.	PUNCT
easat-5821	91	1	the	the	DET
easat-5821	91	2	results	result	NOUN
easat-5821	91	3	indicated	indicate	VERB
easat-5821	91	4	that	that	SCONJ
easat-5821	91	5	individuals	individual	NOUN
easat-5821	91	6	’	’	PART
easat-5821	91	7	attitudes	attitude	NOUN
easat-5821	91	8	toward	toward	ADP
easat-5821	91	9	tax	tax	NOUN
easat-5821	91	10	do	do	AUX
easat-5821	91	11	not	not	PART
easat-5821	91	12	significantly	significantly	ADV
easat-5821	91	13	reflect	reflect	VERB
easat-5821	91	14	the	the	DET
easat-5821	91	15	actual	actual	ADJ
easat-5821	91	16	evasion	evasion	NOUN
easat-5821	91	17	choices	choice	NOUN
easat-5821	91	18	.	.	PUNCT
easat-5821	92	1	the	the	DET
easat-5821	92	2	study	study	NOUN
easat-5821	92	3	went	go	VERB
easat-5821	92	4	on	on	ADP
easat-5821	92	5	to	to	PART
easat-5821	92	6	add	add	VERB
easat-5821	92	7	that	that	SCONJ
easat-5821	92	8	between	between	ADP
easat-5821	92	9	italians	italians	PROPN
easat-5821	92	10	and	and	CCONJ
easat-5821	92	11	danish	danish	ADJ
easat-5821	92	12	respondents	respondent	NOUN
easat-5821	92	13	,	,	PUNCT
easat-5821	92	14	the	the	DET
easat-5821	92	15	discrepancies	discrepancy	NOUN
easat-5821	92	16	in	in	ADP
easat-5821	92	17	tax	tax	NOUN
easat-5821	92	18	behavior	behavior	NOUN
easat-5821	92	19	are	be	AUX
easat-5821	92	20	significantly	significantly	ADV
easat-5821	92	21	associated	associate	VERB
easat-5821	92	22	with	with	ADP
easat-5821	92	23	gender	gender	NOUN
easat-5821	92	24	and	and	CCONJ
easat-5821	92	25	risk	risk	NOUN
easat-5821	92	26	aversion	aversion	NOUN
easat-5821	92	27	.	.	PUNCT
easat-5821	93	1	junpath	junpath	PROPN
easat-5821	93	2	,	,	PUNCT
easat-5821	93	3	et	et	PROPN
easat-5821	93	4	al	al	PROPN
easat-5821	93	5	.	.	PUNCT
easat-5821	94	1	[	[	X
easat-5821	94	2	20	20	NUM
easat-5821	94	3	]	]	PUNCT
easat-5821	94	4	further	far	ADV
easat-5821	94	5	the	the	DET
easat-5821	94	6	research	research	NOUN
easat-5821	94	7	to	to	PART
easat-5821	94	8	investigate	investigate	VERB
easat-5821	94	9	the	the	DET
easat-5821	94	10	role	role	NOUN
easat-5821	94	11	of	of	ADP
easat-5821	94	12	the	the	DET
easat-5821	94	13	attitude	attitude	NOUN
easat-5821	94	14	of	of	ADP
easat-5821	94	15	taxpayers	taxpayer	NOUN
easat-5821	94	16	toward	toward	ADP
easat-5821	94	17	tax	tax	NOUN
easat-5821	94	18	compliance	compliance	NOUN
easat-5821	94	19	and	and	CCONJ
easat-5821	94	20	tax	tax	NOUN
easat-5821	94	21	amnesties	amnesty	NOUN
easat-5821	94	22	in	in	ADP
easat-5821	94	23	south	south	PROPN
easat-5821	94	24	africa	africa	PROPN
easat-5821	94	25	.	.	PUNCT
easat-5821	95	1	the	the	DET
easat-5821	95	2	analysis	analysis	NOUN
easat-5821	95	3	emphasized	emphasize	VERB
easat-5821	95	4	that	that	SCONJ
easat-5821	95	5	multiple	multiple	ADJ
easat-5821	95	6	tax	tax	NOUN
easat-5821	95	7	amnesties	amnesty	NOUN
easat-5821	95	8	might	might	AUX
easat-5821	95	9	not	not	PART
easat-5821	95	10	enhance	enhance	VERB
easat-5821	95	11	tax	tax	NOUN
easat-5821	95	12	compliance	compliance	NOUN
easat-5821	95	13	intention	intention	NOUN
easat-5821	95	14	,	,	PUNCT
easat-5821	95	15	given	give	VERB
easat-5821	95	16	that	that	SCONJ
easat-5821	95	17	non	non	ADJ
easat-5821	95	18	-	-	ADJ
easat-5821	95	19	compliant	compliant	ADJ
easat-5821	95	20	taxpayers	taxpayer	NOUN
easat-5821	95	21	continue	continue	VERB
easat-5821	95	22	to	to	PART
easat-5821	95	23	evade	evade	VERB
easat-5821	95	24	taxation	taxation	NOUN
easat-5821	95	25	in	in	ADP
easat-5821	95	26	anticipation	anticipation	NOUN
easat-5821	95	27	of	of	ADP
easat-5821	95	28	additional	additional	ADJ
easat-5821	95	29	future	future	ADJ
easat-5821	95	30	amnesties	amnesty	NOUN
easat-5821	95	31	.	.	PUNCT
easat-5821	96	1	although	although	SCONJ
easat-5821	96	2	studies	study	NOUN
easat-5821	96	3	suggested	suggest	VERB
easat-5821	96	4	contradicting	contradict	VERB
easat-5821	96	5	results	result	NOUN
easat-5821	96	6	about	about	ADP
easat-5821	96	7	the	the	DET
easat-5821	96	8	role	role	NOUN
easat-5821	96	9	of	of	ADP
easat-5821	96	10	individuals	individual	NOUN
easat-5821	96	11	’	'	PUNCT
easat-5821	96	12	attitudes	attitude	NOUN
easat-5821	96	13	toward	toward	ADP
easat-5821	96	14	tax	tax	NOUN
easat-5821	96	15	compliance	compliance	NOUN
easat-5821	96	16	intention	intention	NOUN
easat-5821	96	17	,	,	PUNCT
easat-5821	96	18	these	these	DET
easat-5821	96	19	methodological	methodological	ADJ
easat-5821	96	20	approaches	approach	NOUN
easat-5821	96	21	supported	support	VERB
easat-5821	96	22	the	the	DET
easat-5821	96	23	use	use	NOUN
easat-5821	96	24	of	of	ADP
easat-5821	96	25	structured	structured	ADJ
easat-5821	96	26	questionnaires	questionnaire	NOUN
easat-5821	96	27	and	and	CCONJ
easat-5821	96	28	pls	pls	NOUN
easat-5821	96	29	-	-	PUNCT
easat-5821	96	30	sem	sem	NOUN
easat-5821	96	31	in	in	ADP
easat-5821	96	32	studying	study	VERB
easat-5821	96	33	the	the	DET
easat-5821	96	34	determinants	determinant	NOUN
easat-5821	96	35	of	of	ADP
easat-5821	96	36	tax	tax	NOUN
easat-5821	96	37	compliance	compliance	NOUN
easat-5821	96	38	intention	intention	NOUN
easat-5821	96	39	.	.	PUNCT
easat-5821	97	1	h1	h1	PROPN
easat-5821	97	2	:	:	PUNCT
easat-5821	97	3	a	a	DET
easat-5821	97	4	positive	positive	ADJ
easat-5821	97	5	attitude	attitude	NOUN
easat-5821	97	6	towards	towards	ADP
easat-5821	97	7	taxation	taxation	NOUN
easat-5821	97	8	has	have	VERB
easat-5821	97	9	a	a	DET
easat-5821	97	10	significant	significant	ADJ
easat-5821	97	11	positive	positive	ADJ
easat-5821	97	12	effect	effect	NOUN
easat-5821	97	13	on	on	ADP
easat-5821	97	14	tax	tax	NOUN
easat-5821	97	15	compliance	compliance	NOUN
easat-5821	97	16	intention	intention	NOUN
easat-5821	97	17	.	.	PUNCT
easat-5821	98	1	2.2	2.2	NUM
easat-5821	98	2	.	.	PUNCT
easat-5821	99	1	subjective	subjective	ADJ
easat-5821	99	2	norm	norm	NOUN
easat-5821	99	3	subjective	subjective	ADJ
easat-5821	99	4	norms	norm	NOUN
easat-5821	99	5	refer	refer	VERB
easat-5821	99	6	to	to	ADP
easat-5821	99	7	perceived	perceive	VERB
easat-5821	99	8	social	social	ADJ
easat-5821	99	9	pressure	pressure	NOUN
easat-5821	99	10	to	to	PART
easat-5821	99	11	comply	comply	VERB
easat-5821	99	12	with	with	ADP
easat-5821	99	13	tax	tax	NOUN
easat-5821	99	14	regulations	regulation	NOUN
easat-5821	99	15	.	.	PUNCT
easat-5821	100	1	social	social	ADJ
easat-5821	100	2	norms	norm	NOUN
easat-5821	100	3	have	have	VERB
easat-5821	100	4	a	a	DET
easat-5821	100	5	strong	strong	ADJ
easat-5821	100	6	influence	influence	NOUN
easat-5821	100	7	on	on	ADP
easat-5821	100	8	tax	tax	NOUN
easat-5821	100	9	compliance	compliance	NOUN
easat-5821	100	10	behavior	behavior	NOUN
easat-5821	100	11	,	,	PUNCT
easat-5821	100	12	particularly	particularly	ADV
easat-5821	100	13	when	when	SCONJ
easat-5821	100	14	peers	peer	NOUN
easat-5821	100	15	,	,	PUNCT
easat-5821	100	16	family	family	NOUN
easat-5821	100	17	,	,	PUNCT
easat-5821	100	18	or	or	CCONJ
easat-5821	100	19	professional	professional	ADJ
easat-5821	100	20	networks	network	NOUN
easat-5821	100	21	encourage	encourage	VERB
easat-5821	100	22	compliance	compliance	NOUN
easat-5821	100	23	wenzel	wenzel	NOUN
easat-5821	100	24	[	[	X
easat-5821	100	25	21	21	NUM
easat-5821	100	26	]	]	PUNCT
easat-5821	100	27	;	;	PUNCT
easat-5821	100	28	cullis	cullis	ADV
easat-5821	100	29	,	,	PUNCT
easat-5821	100	30	et	et	PROPN
easat-5821	100	31	al	al	PROPN
easat-5821	100	32	.	.	PUNCT
easat-5821	101	1	[	[	X
easat-5821	101	2	22	22	NUM
easat-5821	101	3	]	]	PUNCT
easat-5821	101	4	.	.	PUNCT
easat-5821	102	1	jimenez	jimenez	PROPN
easat-5821	102	2	and	and	CCONJ
easat-5821	102	3	iyer	iyer	PROPN
easat-5821	102	4	[	[	X
easat-5821	102	5	23	23	NUM
easat-5821	102	6	]	]	PUNCT
easat-5821	102	7	surveyed	survey	VERB
easat-5821	102	8	217	217	NUM
easat-5821	102	9	u.s	u.s	PROPN
easat-5821	102	10	.	.	PROPN
easat-5821	102	11	taxpayers	taxpayer	NOUN
easat-5821	102	12	and	and	CCONJ
easat-5821	102	13	used	use	VERB
easat-5821	102	14	structural	structural	ADJ
easat-5821	102	15	equation	equation	NOUN
easat-5821	102	16	modeling	modeling	NOUN
easat-5821	102	17	(	(	PUNCT
easat-5821	102	18	sem	sem	NOUN
easat-5821	102	19	)	)	PUNCT
easat-5821	102	20	to	to	PART
easat-5821	102	21	investigate	investigate	VERB
easat-5821	102	22	the	the	DET
easat-5821	102	23	role	role	NOUN
easat-5821	102	24	of	of	ADP
easat-5821	102	25	social	social	ADJ
easat-5821	102	26	norms	norm	NOUN
easat-5821	102	27	and	and	CCONJ
easat-5821	102	28	trust	trust	NOUN
easat-5821	102	29	in	in	ADP
easat-5821	102	30	government	government	NOUN
easat-5821	102	31	in	in	ADP
easat-5821	102	32	influencing	influence	VERB
easat-5821	102	33	compliance	compliance	NOUN
easat-5821	102	34	behavior	behavior	NOUN
easat-5821	102	35	.	.	PUNCT
easat-5821	103	1	the	the	DET
easat-5821	103	2	study	study	NOUN
easat-5821	103	3	concluded	conclude	VERB
easat-5821	103	4	that	that	SCONJ
easat-5821	103	5	social	social	ADJ
easat-5821	103	6	norms	norm	NOUN
easat-5821	103	7	significantly	significantly	ADV
easat-5821	103	8	affect	affect	VERB
easat-5821	103	9	tax	tax	NOUN
easat-5821	103	10	compliance	compliance	NOUN
easat-5821	103	11	intention	intention	NOUN
easat-5821	103	12	.	.	PUNCT
easat-5821	104	1	moreover	moreover	ADV
easat-5821	104	2	,	,	PUNCT
easat-5821	104	3	the	the	DET
easat-5821	104	4	study	study	NOUN
easat-5821	104	5	also	also	ADV
easat-5821	104	6	suggested	suggest	VERB
easat-5821	104	7	that	that	SCONJ
easat-5821	104	8	trust	trust	NOUN
easat-5821	104	9	in	in	ADP
easat-5821	104	10	government	government	NOUN
easat-5821	104	11	and	and	CCONJ
easat-5821	104	12	perceived	perceive	VERB
easat-5821	104	13	fairness	fairness	NOUN
easat-5821	104	14	play	play	VERB
easat-5821	104	15	an	an	DET
easat-5821	104	16	important	important	ADJ
easat-5821	104	17	role	role	NOUN
easat-5821	104	18	in	in	ADP
easat-5821	104	19	shaping	shape	VERB
easat-5821	104	20	social	social	ADJ
easat-5821	104	21	norms	norm	NOUN
easat-5821	104	22	.	.	PUNCT
easat-5821	105	1	similarly	similarly	ADV
easat-5821	105	2	,	,	PUNCT
easat-5821	105	3	several	several	ADJ
easat-5821	105	4	studies	study	NOUN
easat-5821	105	5	employed	employ	VERB
easat-5821	105	6	survey	survey	NOUN
easat-5821	105	7	-	-	PUNCT
easat-5821	105	8	based	base	VERB
easat-5821	105	9	methodologies	methodology	NOUN
easat-5821	105	10	to	to	PART
easat-5821	105	11	examine	examine	VERB
easat-5821	105	12	subjective	subjective	ADJ
easat-5821	105	13	norms	norm	NOUN
easat-5821	105	14	in	in	ADP
easat-5821	105	15	tax	tax	NOUN
easat-5821	105	16	compliance	compliance	NOUN
easat-5821	105	17	.	.	PUNCT
easat-5821	106	1	for	for	ADP
easat-5821	106	2	instance	instance	NOUN
easat-5821	106	3	,	,	PUNCT
easat-5821	106	4	kirchler	kirchler	NOUN
easat-5821	106	5	,	,	PUNCT
easat-5821	106	6	et	et	PROPN
easat-5821	106	7	al	al	PROPN
easat-5821	106	8	.	.	PUNCT
easat-5821	107	1	[	[	X
easat-5821	107	2	24	24	NUM
easat-5821	107	3	]	]	PUNCT
easat-5821	107	4	conducted	conduct	VERB
easat-5821	107	5	psychological	psychological	ADJ
easat-5821	107	6	experiments	experiment	NOUN
easat-5821	107	7	to	to	PART
easat-5821	107	8	explore	explore	VERB
easat-5821	107	9	shared	share	VERB
easat-5821	107	10	subjective	subjective	ADJ
easat-5821	107	11	views	view	NOUN
easat-5821	107	12	among	among	ADP
easat-5821	107	13	taxpayers	taxpayer	NOUN
easat-5821	107	14	.	.	PUNCT
easat-5821	108	1	the	the	DET
easat-5821	108	2	finding	finding	NOUN
easat-5821	108	3	indicated	indicate	VERB
easat-5821	108	4	that	that	SCONJ
easat-5821	108	5	treating	treat	VERB
easat-5821	108	6	taxpayers	taxpayer	NOUN
easat-5821	108	7	fairly	fairly	ADV
easat-5821	108	8	and	and	CCONJ
easat-5821	108	9	reasonably	reasonably	ADV
easat-5821	108	10	,	,	PUNCT
easat-5821	108	11	explaining	explain	VERB
easat-5821	108	12	rules	rule	NOUN
easat-5821	108	13	and	and	CCONJ
easat-5821	108	14	decisions	decision	NOUN
easat-5821	108	15	,	,	PUNCT
easat-5821	108	16	and	and	CCONJ
easat-5821	108	17	providing	provide	VERB
easat-5821	108	18	reliable	reliable	ADJ
easat-5821	108	19	information	information	NOUN
easat-5821	108	20	and	and	CCONJ
easat-5821	108	21	answers	answer	NOUN
easat-5821	108	22	to	to	ADP
easat-5821	108	23	questions	question	NOUN
easat-5821	108	24	will	will	AUX
easat-5821	108	25	improve	improve	VERB
easat-5821	108	26	tax	tax	NOUN
easat-5821	108	27	2473	2473	NUM
easat-5821	108	28	edelweiss	edelweiss	PROPN
easat-5821	108	29	applied	apply	VERB
easat-5821	108	30	science	science	NOUN
easat-5821	108	31	and	and	CCONJ
easat-5821	108	32	technology	technology	NOUN
easat-5821	108	33	issn	issn	PROPN
easat-5821	108	34	:	:	PUNCT
easat-5821	108	35	2576	2576	NUM
easat-5821	108	36	-	-	SYM
easat-5821	108	37	8484	8484	NUM
easat-5821	108	38	vol	vol	NOUN
easat-5821	108	39	.	.	PROPN
easat-5821	109	1	9	9	NUM
easat-5821	109	2	,	,	PUNCT
easat-5821	109	3	no	no	INTJ
easat-5821	109	4	.	.	NOUN
easat-5821	110	1	3	3	NUM
easat-5821	110	2	:	:	SYM
easat-5821	110	3	2470	2470	NUM
easat-5821	110	4	-	-	SYM
easat-5821	110	5	2481	2481	NUM
easat-5821	110	6	,	,	PUNCT
easat-5821	110	7	2025	2025	NUM
easat-5821	110	8	doi	doi	NOUN
easat-5821	110	9	:	:	PUNCT
easat-5821	110	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	110	11	©	©	PROPN
easat-5821	110	12	2025	2025	NUM
easat-5821	110	13	by	by	ADP
easat-5821	110	14	the	the	DET
easat-5821	110	15	authors	author	NOUN
easat-5821	110	16	;	;	PUNCT
easat-5821	110	17	licensee	licensee	PROPN
easat-5821	110	18	learning	learning	PROPN
easat-5821	110	19	gate	gate	PROPN
easat-5821	110	20	administrators	administrators	PROPN
easat-5821	110	21	'	'	PART
easat-5821	110	22	reputations	reputation	NOUN
easat-5821	110	23	and	and	CCONJ
easat-5821	110	24	perceived	perceive	VERB
easat-5821	110	25	procedural	procedural	ADJ
easat-5821	110	26	fairness	fairness	NOUN
easat-5821	110	27	,	,	PUNCT
easat-5821	110	28	potentially	potentially	ADV
easat-5821	110	29	leading	lead	VERB
easat-5821	110	30	to	to	ADP
easat-5821	110	31	a	a	DET
easat-5821	110	32	greater	great	ADJ
easat-5821	110	33	tax	tax	NOUN
easat-5821	110	34	compliance	compliance	NOUN
easat-5821	110	35	intention	intention	NOUN
easat-5821	110	36	.	.	PUNCT
easat-5821	111	1	additionally	additionally	ADV
easat-5821	111	2	,	,	PUNCT
easat-5821	111	3	palil	palil	NOUN
easat-5821	111	4	and	and	CCONJ
easat-5821	111	5	mustapha	mustapha	PROPN
easat-5821	111	6	[	[	X
easat-5821	111	7	25	25	NUM
easat-5821	111	8	]	]	PUNCT
easat-5821	111	9	applied	apply	VERB
easat-5821	111	10	stratified	stratified	ADJ
easat-5821	111	11	random	random	ADJ
easat-5821	111	12	sampling	sampling	NOUN
easat-5821	111	13	techniques	technique	NOUN
easat-5821	111	14	in	in	ADP
easat-5821	111	15	their	their	PRON
easat-5821	111	16	survey	survey	NOUN
easat-5821	111	17	-	-	PUNCT
easat-5821	111	18	based	base	VERB
easat-5821	111	19	research	research	NOUN
easat-5821	111	20	,	,	PUNCT
easat-5821	111	21	which	which	PRON
easat-5821	111	22	aligns	align	VERB
easat-5821	111	23	with	with	ADP
easat-5821	111	24	the	the	DET
easat-5821	111	25	methodological	methodological	ADJ
easat-5821	111	26	approach	approach	NOUN
easat-5821	111	27	of	of	ADP
easat-5821	111	28	the	the	DET
easat-5821	111	29	present	present	ADJ
easat-5821	111	30	study	study	NOUN
easat-5821	111	31	.	.	PUNCT
easat-5821	112	1	the	the	DET
easat-5821	112	2	examination	examination	NOUN
easat-5821	112	3	shows	show	VERB
easat-5821	112	4	that	that	SCONJ
easat-5821	112	5	tax	tax	NOUN
easat-5821	112	6	knowledge	knowledge	NOUN
easat-5821	112	7	has	have	VERB
easat-5821	112	8	a	a	DET
easat-5821	112	9	significant	significant	ADJ
easat-5821	112	10	influence	influence	NOUN
easat-5821	112	11	on	on	ADP
easat-5821	112	12	the	the	DET
easat-5821	112	13	tax	tax	NOUN
easat-5821	112	14	compliance	compliance	NOUN
easat-5821	112	15	intention	intention	NOUN
easat-5821	112	16	in	in	ADP
easat-5821	112	17	the	the	DET
easat-5821	112	18	self	self	NOUN
easat-5821	112	19	-	-	PUNCT
easat-5821	112	20	assessment	assessment	NOUN
easat-5821	112	21	tax	tax	NOUN
easat-5821	112	22	regime	regime	NOUN
easat-5821	112	23	in	in	ADP
easat-5821	112	24	malaysia	malaysia	PROPN
easat-5821	112	25	.	.	PUNCT
easat-5821	113	1	studies	study	NOUN
easat-5821	113	2	such	such	ADJ
easat-5821	113	3	as	as	ADP
easat-5821	113	4	cullis	cullis	PROPN
easat-5821	113	5	,	,	PUNCT
easat-5821	113	6	et	et	PROPN
easat-5821	113	7	al	al	PROPN
easat-5821	113	8	.	.	PUNCT
easat-5821	114	1	[	[	X
easat-5821	114	2	22	22	NUM
easat-5821	114	3	]	]	PUNCT
easat-5821	114	4	also	also	ADV
easat-5821	114	5	highlighted	highlight	VERB
easat-5821	114	6	how	how	SCONJ
easat-5821	114	7	the	the	DET
easat-5821	114	8	perception	perception	NOUN
easat-5821	114	9	of	of	ADP
easat-5821	114	10	social	social	ADJ
easat-5821	114	11	acceptance	acceptance	NOUN
easat-5821	114	12	or	or	CCONJ
easat-5821	114	13	disapproval	disapproval	NOUN
easat-5821	114	14	impacts	impact	NOUN
easat-5821	114	15	tax	tax	NOUN
easat-5821	114	16	compliance	compliance	NOUN
easat-5821	114	17	.	.	PUNCT
easat-5821	115	1	the	the	DET
easat-5821	115	2	research	research	NOUN
easat-5821	115	3	demonstrated	demonstrate	VERB
easat-5821	115	4	that	that	SCONJ
easat-5821	115	5	taxpayers	taxpayer	NOUN
easat-5821	115	6	who	who	PRON
easat-5821	115	7	perceive	perceive	VERB
easat-5821	115	8	stronger	strong	ADJ
easat-5821	115	9	social	social	ADJ
easat-5821	115	10	norms	norm	NOUN
easat-5821	115	11	in	in	ADP
easat-5821	115	12	favor	favor	NOUN
easat-5821	115	13	of	of	ADP
easat-5821	115	14	compliance	compliance	NOUN
easat-5821	115	15	are	be	AUX
easat-5821	115	16	more	more	ADV
easat-5821	115	17	likely	likely	ADJ
easat-5821	115	18	to	to	PART
easat-5821	115	19	adhere	adhere	VERB
easat-5821	115	20	to	to	ADP
easat-5821	115	21	tax	tax	NOUN
easat-5821	115	22	regulations	regulation	NOUN
easat-5821	115	23	.	.	PUNCT
easat-5821	116	1	thus	thus	ADV
easat-5821	116	2	,	,	PUNCT
easat-5821	116	3	subjective	subjective	ADJ
easat-5821	116	4	norms	norm	NOUN
easat-5821	116	5	positively	positively	ADV
easat-5821	116	6	influence	influence	VERB
easat-5821	116	7	tax	tax	NOUN
easat-5821	116	8	compliance	compliance	NOUN
easat-5821	116	9	intention	intention	NOUN
easat-5821	116	10	.	.	PUNCT
easat-5821	117	1	h2	h2	NOUN
easat-5821	117	2	:	:	PUNCT
easat-5821	117	3	subjective	subjective	ADJ
easat-5821	117	4	norms	norm	NOUN
easat-5821	117	5	positively	positively	ADV
easat-5821	117	6	influence	influence	VERB
easat-5821	117	7	tax	tax	NOUN
easat-5821	117	8	compliance	compliance	NOUN
easat-5821	117	9	intention	intention	NOUN
easat-5821	117	10	.	.	PUNCT
easat-5821	118	1	2.3	2.3	NUM
easat-5821	118	2	.	.	PUNCT
easat-5821	119	1	perceived	perceive	VERB
easat-5821	119	2	behavioral	behavioral	ADJ
easat-5821	119	3	control	control	NOUN
easat-5821	119	4	perceived	perceive	VERB
easat-5821	119	5	behavioral	behavioral	ADJ
easat-5821	119	6	control	control	NOUN
easat-5821	119	7	(	(	PUNCT
easat-5821	119	8	pbc	pbc	PROPN
easat-5821	119	9	)	)	PUNCT
easat-5821	119	10	refers	refer	VERB
easat-5821	119	11	to	to	ADP
easat-5821	119	12	an	an	DET
easat-5821	119	13	individual	individual	NOUN
easat-5821	119	14	's	's	PART
easat-5821	119	15	perception	perception	NOUN
easat-5821	119	16	of	of	ADP
easat-5821	119	17	the	the	DET
easat-5821	119	18	ease	ease	NOUN
easat-5821	119	19	or	or	CCONJ
easat-5821	119	20	difficulty	difficulty	NOUN
easat-5821	119	21	of	of	ADP
easat-5821	119	22	tax	tax	NOUN
easat-5821	119	23	compliance	compliance	NOUN
easat-5821	119	24	.	.	PUNCT
easat-5821	120	1	keramati	keramati	PROPN
easat-5821	120	2	,	,	PUNCT
easat-5821	120	3	et	et	PROPN
easat-5821	120	4	al	al	PROPN
easat-5821	120	5	.	.	PUNCT
easat-5821	121	1	[	[	X
easat-5821	121	2	26	26	NUM
easat-5821	121	3	]	]	PUNCT
easat-5821	121	4	suggested	suggest	VERB
easat-5821	121	5	that	that	SCONJ
easat-5821	121	6	pbc	pbc	PROPN
easat-5821	121	7	encompasses	encompass	VERB
easat-5821	121	8	ease	ease	NOUN
easat-5821	121	9	of	of	ADP
easat-5821	121	10	tax	tax	NOUN
easat-5821	121	11	filing	filing	NOUN
easat-5821	121	12	,	,	PUNCT
easat-5821	121	13	financial	financial	ADJ
easat-5821	121	14	ability	ability	NOUN
easat-5821	121	15	,	,	PUNCT
easat-5821	121	16	and	and	CCONJ
easat-5821	121	17	knowledge	knowledge	NOUN
easat-5821	121	18	of	of	ADP
easat-5821	121	19	tax	tax	NOUN
easat-5821	121	20	regulations	regulation	NOUN
easat-5821	121	21	.	.	PUNCT
easat-5821	122	1	studies	study	NOUN
easat-5821	122	2	indicated	indicate	VERB
easat-5821	122	3	that	that	SCONJ
easat-5821	122	4	when	when	SCONJ
easat-5821	122	5	taxpayers	taxpayer	NOUN
easat-5821	122	6	perceive	perceive	VERB
easat-5821	122	7	tax	tax	NOUN
easat-5821	122	8	filing	filing	NOUN
easat-5821	122	9	as	as	ADP
easat-5821	122	10	difficult	difficult	ADJ
easat-5821	122	11	,	,	PUNCT
easat-5821	122	12	their	their	PRON
easat-5821	122	13	compliance	compliance	NOUN
easat-5821	122	14	intention	intention	NOUN
easat-5821	122	15	diminishes	diminish	VERB
easat-5821	122	16	[	[	X
easat-5821	122	17	8	8	NUM
easat-5821	122	18	]	]	PUNCT
easat-5821	122	19	.	.	PUNCT
easat-5821	123	1	conversely	conversely	ADV
easat-5821	123	2	,	,	PUNCT
easat-5821	123	3	simplifying	simplify	VERB
easat-5821	123	4	tax	tax	NOUN
easat-5821	123	5	processes	process	NOUN
easat-5821	123	6	and	and	CCONJ
easat-5821	123	7	improving	improve	VERB
easat-5821	123	8	taxpayer	taxpayer	NOUN
easat-5821	123	9	education	education	NOUN
easat-5821	123	10	enhance	enhance	NOUN
easat-5821	123	11	compliance	compliance	NOUN
easat-5821	123	12	palil	palil	NOUN
easat-5821	123	13	and	and	CCONJ
easat-5821	123	14	mustapha	mustapha	PROPN
easat-5821	124	1	[	[	X
easat-5821	124	2	25	25	NUM
easat-5821	124	3	]	]	PUNCT
easat-5821	124	4	.	.	PUNCT
easat-5821	125	1	alm	alm	PROPN
easat-5821	126	1	[	[	X
easat-5821	126	2	10	10	NUM
easat-5821	126	3	]	]	PUNCT
easat-5821	126	4	discussed	discuss	VERB
easat-5821	126	5	motivational	motivational	ADJ
easat-5821	126	6	factors	factor	NOUN
easat-5821	126	7	influencing	influence	VERB
easat-5821	126	8	tax	tax	NOUN
easat-5821	126	9	compliance	compliance	NOUN
easat-5821	126	10	,	,	PUNCT
easat-5821	126	11	highlighting	highlight	VERB
easat-5821	126	12	the	the	DET
easat-5821	126	13	role	role	NOUN
easat-5821	126	14	of	of	ADP
easat-5821	126	15	incentives	incentive	NOUN
easat-5821	126	16	and	and	CCONJ
easat-5821	126	17	deterrence	deterrence	NOUN
easat-5821	126	18	in	in	ADP
easat-5821	126	19	shaping	shape	VERB
easat-5821	126	20	taxpayer	taxpayer	NOUN
easat-5821	126	21	behavior	behavior	NOUN
easat-5821	126	22	.	.	PUNCT
easat-5821	127	1	on	on	ADP
easat-5821	127	2	the	the	DET
easat-5821	127	3	other	other	ADJ
easat-5821	127	4	hand	hand	NOUN
easat-5821	127	5	,	,	PUNCT
easat-5821	127	6	devos	devos	PROPN
easat-5821	127	7	[	[	X
easat-5821	127	8	9	9	NUM
easat-5821	127	9	]	]	PUNCT
easat-5821	127	10	suggested	suggest	VERB
easat-5821	127	11	that	that	SCONJ
easat-5821	127	12	factors	factor	NOUN
easat-5821	127	13	such	such	ADJ
easat-5821	127	14	as	as	ADP
easat-5821	127	15	tax	tax	NOUN
easat-5821	127	16	knowledge	knowledge	NOUN
easat-5821	127	17	,	,	PUNCT
easat-5821	127	18	administrative	administrative	ADJ
easat-5821	127	19	efficiency	efficiency	NOUN
easat-5821	127	20	,	,	PUNCT
easat-5821	127	21	and	and	CCONJ
easat-5821	127	22	accessibility	accessibility	NOUN
easat-5821	127	23	of	of	ADP
easat-5821	127	24	compliance	compliance	NOUN
easat-5821	127	25	mechanisms	mechanism	NOUN
easat-5821	127	26	significantly	significantly	ADV
easat-5821	127	27	shape	shape	VERB
easat-5821	127	28	pbc	pbc	PROPN
easat-5821	127	29	and	and	CCONJ
easat-5821	127	30	its	its	PRON
easat-5821	127	31	influence	influence	NOUN
easat-5821	127	32	on	on	ADP
easat-5821	127	33	tax	tax	NOUN
easat-5821	127	34	compliance	compliance	NOUN
easat-5821	127	35	behavior	behavior	NOUN
easat-5821	127	36	.	.	PUNCT
easat-5821	128	1	research	research	NOUN
easat-5821	128	2	by	by	ADP
easat-5821	128	3	haryani	haryani	PROPN
easat-5821	128	4	,	,	PUNCT
easat-5821	128	5	et	et	PROPN
easat-5821	128	6	al	al	PROPN
easat-5821	128	7	.	.	PUNCT
easat-5821	129	1	[	[	X
easat-5821	129	2	27	27	NUM
easat-5821	129	3	]	]	PUNCT
easat-5821	129	4	supported	support	VERB
easat-5821	129	5	the	the	DET
easat-5821	129	6	notion	notion	NOUN
easat-5821	129	7	that	that	SCONJ
easat-5821	129	8	simplified	simplify	VERB
easat-5821	129	9	online	online	ADJ
easat-5821	129	10	tax	tax	NOUN
easat-5821	129	11	systems	system	NOUN
easat-5821	129	12	enhance	enhance	VERB
easat-5821	129	13	perceived	perceive	VERB
easat-5821	129	14	behavioral	behavioral	ADJ
easat-5821	129	15	control	control	NOUN
easat-5821	129	16	,	,	PUNCT
easat-5821	129	17	making	make	VERB
easat-5821	129	18	compliance	compliance	NOUN
easat-5821	129	19	more	more	ADV
easat-5821	129	20	accessible	accessible	ADJ
easat-5821	129	21	.	.	PUNCT
easat-5821	130	1	keramati	keramati	PROPN
easat-5821	130	2	,	,	PUNCT
easat-5821	130	3	et	et	PROPN
easat-5821	130	4	al	al	PROPN
easat-5821	130	5	.	.	PUNCT
easat-5821	131	1	[	[	X
easat-5821	131	2	26	26	NUM
easat-5821	131	3	]	]	PUNCT
easat-5821	131	4	employed	employ	VERB
easat-5821	131	5	an	an	DET
easat-5821	131	6	experimental	experimental	ADJ
easat-5821	131	7	research	research	NOUN
easat-5821	131	8	design	design	NOUN
easat-5821	131	9	to	to	PART
easat-5821	131	10	assess	assess	VERB
easat-5821	131	11	the	the	DET
easat-5821	131	12	acceptance	acceptance	NOUN
easat-5821	131	13	of	of	ADP
easat-5821	131	14	e	e	NOUN
easat-5821	131	15	-	-	NOUN
easat-5821	131	16	tax	tax	NOUN
easat-5821	131	17	payment	payment	NOUN
easat-5821	131	18	systems	system	NOUN
easat-5821	131	19	.	.	PUNCT
easat-5821	132	1	the	the	DET
easat-5821	132	2	analysis	analysis	NOUN
easat-5821	132	3	highlighted	highlight	VERB
easat-5821	132	4	the	the	DET
easat-5821	132	5	significance	significance	NOUN
easat-5821	132	6	of	of	ADP
easat-5821	132	7	perceived	perceive	VERB
easat-5821	132	8	ease	ease	NOUN
easat-5821	132	9	of	of	ADP
easat-5821	132	10	use	use	NOUN
easat-5821	132	11	leading	lead	VERB
easat-5821	132	12	to	to	ADP
easat-5821	132	13	greater	great	ADJ
easat-5821	132	14	acceptance	acceptance	NOUN
easat-5821	132	15	.	.	PUNCT
easat-5821	133	1	similarly	similarly	ADV
easat-5821	133	2	,	,	PUNCT
easat-5821	133	3	haryani	haryani	PROPN
easat-5821	133	4	,	,	PUNCT
easat-5821	133	5	et	et	PROPN
easat-5821	133	6	al	al	PROPN
easat-5821	133	7	.	.	PUNCT
easat-5821	134	1	[	[	X
easat-5821	134	2	27	27	NUM
easat-5821	134	3	]	]	PUNCT
easat-5821	134	4	investigated	investigate	VERB
easat-5821	134	5	behavioral	behavioral	ADJ
easat-5821	134	6	intentions	intention	NOUN
easat-5821	134	7	toward	toward	ADP
easat-5821	134	8	online	online	ADJ
easat-5821	134	9	tax	tax	NOUN
easat-5821	134	10	filing	filing	NOUN
easat-5821	134	11	using	use	VERB
easat-5821	134	12	survey	survey	NOUN
easat-5821	134	13	-	-	PUNCT
easat-5821	134	14	based	base	VERB
easat-5821	134	15	methodologies	methodology	NOUN
easat-5821	134	16	.	.	PUNCT
easat-5821	135	1	the	the	DET
easat-5821	135	2	study	study	NOUN
easat-5821	135	3	also	also	ADV
easat-5821	135	4	emphasized	emphasize	VERB
easat-5821	135	5	the	the	DET
easat-5821	135	6	pbc	pbc	PROPN
easat-5821	135	7	as	as	ADP
easat-5821	135	8	a	a	DET
easat-5821	135	9	factor	factor	NOUN
easat-5821	135	10	that	that	PRON
easat-5821	135	11	influences	influence	VERB
easat-5821	135	12	the	the	DET
easat-5821	135	13	taxpayers	taxpayer	NOUN
easat-5821	135	14	’	’	PART
easat-5821	135	15	behavioral	behavioral	ADJ
easat-5821	135	16	intention	intention	NOUN
easat-5821	135	17	.	.	PUNCT
easat-5821	136	1	abd	abd	PROPN
easat-5821	136	2	hamid	hamid	PROPN
easat-5821	136	3	,	,	PUNCT
easat-5821	136	4	et	et	PROPN
easat-5821	136	5	al	al	PROPN
easat-5821	136	6	.	.	PUNCT
easat-5821	137	1	[	[	X
easat-5821	137	2	8	8	NUM
easat-5821	137	3	]	]	PUNCT
easat-5821	137	4	conducted	conduct	VERB
easat-5821	137	5	empirical	empirical	ADJ
easat-5821	137	6	research	research	NOUN
easat-5821	137	7	using	use	VERB
easat-5821	137	8	regression	regression	NOUN
easat-5821	137	9	analysis	analysis	NOUN
easat-5821	137	10	to	to	PART
easat-5821	137	11	determine	determine	VERB
easat-5821	137	12	factors	factor	NOUN
easat-5821	137	13	affecting	affect	VERB
easat-5821	137	14	sme	sme	ADJ
easat-5821	137	15	tax	tax	NOUN
easat-5821	137	16	compliance	compliance	NOUN
easat-5821	137	17	.	.	PUNCT
easat-5821	138	1	the	the	DET
easat-5821	138	2	research	research	NOUN
easat-5821	138	3	revealed	reveal	VERB
easat-5821	138	4	that	that	SCONJ
easat-5821	138	5	tax	tax	NOUN
easat-5821	138	6	knowledge	knowledge	NOUN
easat-5821	138	7	plays	play	VERB
easat-5821	138	8	a	a	DET
easat-5821	138	9	significant	significant	ADJ
easat-5821	138	10	role	role	NOUN
easat-5821	138	11	in	in	ADP
easat-5821	138	12	shaping	shape	VERB
easat-5821	138	13	tax	tax	NOUN
easat-5821	138	14	compliance	compliance	NOUN
easat-5821	138	15	intention	intention	NOUN
easat-5821	138	16	among	among	ADP
easat-5821	138	17	online	online	ADJ
easat-5821	138	18	companies	company	NOUN
easat-5821	138	19	in	in	ADP
easat-5821	138	20	malaysia	malaysia	PROPN
easat-5821	138	21	.	.	PUNCT
easat-5821	139	1	these	these	DET
easat-5821	139	2	methodological	methodological	ADJ
easat-5821	139	3	insights	insight	NOUN
easat-5821	139	4	justify	justify	VERB
easat-5821	139	5	the	the	DET
easat-5821	139	6	selection	selection	NOUN
easat-5821	139	7	of	of	ADP
easat-5821	139	8	survey	survey	NOUN
easat-5821	139	9	instruments	instrument	NOUN
easat-5821	139	10	and	and	CCONJ
easat-5821	139	11	pls	pls	NOUN
easat-5821	139	12	-	-	PUNCT
easat-5821	139	13	sem	sem	NOUN
easat-5821	139	14	for	for	ADP
easat-5821	139	15	the	the	DET
easat-5821	139	16	study	study	NOUN
easat-5821	139	17	of	of	ADP
easat-5821	139	18	tax	tax	NOUN
easat-5821	139	19	compliance	compliance	NOUN
easat-5821	139	20	intention	intention	NOUN
easat-5821	139	21	.	.	PUNCT
easat-5821	140	1	h3	h3	NOUN
easat-5821	140	2	:	:	PUNCT
easat-5821	140	3	perceived	perceive	VERB
easat-5821	140	4	behavioral	behavioral	ADJ
easat-5821	140	5	control	control	NOUN
easat-5821	140	6	has	have	VERB
easat-5821	140	7	a	a	DET
easat-5821	140	8	significant	significant	ADJ
easat-5821	140	9	positive	positive	ADJ
easat-5821	140	10	impact	impact	NOUN
easat-5821	140	11	on	on	ADP
easat-5821	140	12	tax	tax	NOUN
easat-5821	140	13	compliance	compliance	NOUN
easat-5821	140	14	intention	intention	NOUN
easat-5821	140	15	.	.	PUNCT
easat-5821	141	1	2.4	2.4	NUM
easat-5821	141	2	.	.	PUNCT
easat-5821	142	1	patriotism	patriotism	NOUN
easat-5821	142	2	patriotism	patriotism	NOUN
easat-5821	142	3	has	have	AUX
easat-5821	142	4	emerged	emerge	VERB
easat-5821	142	5	as	as	ADP
easat-5821	142	6	a	a	DET
easat-5821	142	7	key	key	ADJ
easat-5821	142	8	factor	factor	NOUN
easat-5821	142	9	influencing	influence	VERB
easat-5821	142	10	tax	tax	NOUN
easat-5821	142	11	compliance	compliance	NOUN
easat-5821	142	12	.	.	PUNCT
easat-5821	143	1	studies	study	NOUN
easat-5821	143	2	show	show	VERB
easat-5821	143	3	that	that	SCONJ
easat-5821	143	4	patriotic	patriotic	ADJ
easat-5821	143	5	individuals	individual	NOUN
easat-5821	143	6	are	be	AUX
easat-5821	143	7	more	more	ADV
easat-5821	143	8	likely	likely	ADJ
easat-5821	143	9	to	to	PART
easat-5821	143	10	comply	comply	VERB
easat-5821	143	11	with	with	ADP
easat-5821	143	12	tax	tax	NOUN
easat-5821	143	13	obligations	obligation	NOUN
easat-5821	143	14	due	due	ADP
easat-5821	143	15	to	to	ADP
easat-5821	143	16	their	their	PRON
easat-5821	143	17	sense	sense	NOUN
easat-5821	143	18	of	of	ADP
easat-5821	143	19	national	national	ADJ
easat-5821	143	20	duty	duty	NOUN
easat-5821	144	1	[	[	X
easat-5821	144	2	5	5	NUM
easat-5821	144	3	]	]	PUNCT
easat-5821	144	4	.	.	PUNCT
easat-5821	145	1	research	research	NOUN
easat-5821	145	2	by	by	ADP
easat-5821	145	3	alshira'h	alshira'h	ADP
easat-5821	145	4	and	and	CCONJ
easat-5821	145	5	abdul	abdul	PROPN
easat-5821	145	6	-	-	PUNCT
easat-5821	145	7	jabbar	jabbar	PROPN
easat-5821	145	8	[	[	X
easat-5821	145	9	6	6	NUM
easat-5821	145	10	]	]	PUNCT
easat-5821	145	11	suggested	suggest	VERB
easat-5821	145	12	that	that	SCONJ
easat-5821	145	13	when	when	SCONJ
easat-5821	145	14	taxpayers	taxpayer	NOUN
easat-5821	145	15	associate	associate	VERB
easat-5821	145	16	tax	tax	NOUN
easat-5821	145	17	compliance	compliance	NOUN
easat-5821	145	18	with	with	ADP
easat-5821	145	19	national	national	ADJ
easat-5821	145	20	development	development	NOUN
easat-5821	145	21	,	,	PUNCT
easat-5821	145	22	they	they	PRON
easat-5821	145	23	exhibit	exhibit	VERB
easat-5821	145	24	higher	high	ADJ
easat-5821	145	25	compliance	compliance	NOUN
easat-5821	145	26	rates	rate	NOUN
easat-5821	145	27	.	.	PUNCT
easat-5821	146	1	in	in	ADP
easat-5821	146	2	developing	develop	VERB
easat-5821	146	3	countries	country	NOUN
easat-5821	146	4	,	,	PUNCT
easat-5821	146	5	where	where	SCONJ
easat-5821	146	6	trust	trust	NOUN
easat-5821	146	7	in	in	ADP
easat-5821	146	8	institutions	institution	NOUN
easat-5821	146	9	may	may	AUX
easat-5821	146	10	be	be	AUX
easat-5821	146	11	lower	low	ADJ
easat-5821	146	12	,	,	PUNCT
easat-5821	146	13	patriotic	patriotic	ADJ
easat-5821	146	14	sentiments	sentiment	NOUN
easat-5821	146	15	can	can	AUX
easat-5821	146	16	act	act	VERB
easat-5821	146	17	as	as	ADP
easat-5821	146	18	an	an	DET
easat-5821	146	19	intrinsic	intrinsic	ADJ
easat-5821	146	20	motivator	motivator	NOUN
easat-5821	146	21	for	for	ADP
easat-5821	146	22	tax	tax	NOUN
easat-5821	146	23	compliance	compliance	NOUN
easat-5821	146	24	[	[	X
easat-5821	146	25	13	13	NUM
easat-5821	146	26	]	]	PUNCT
easat-5821	146	27	.	.	PUNCT
easat-5821	147	1	the	the	DET
easat-5821	147	2	relationship	relationship	NOUN
easat-5821	147	3	between	between	ADP
easat-5821	147	4	patriotism	patriotism	NOUN
easat-5821	147	5	and	and	CCONJ
easat-5821	147	6	tax	tax	NOUN
easat-5821	147	7	compliance	compliance	NOUN
easat-5821	147	8	has	have	AUX
easat-5821	147	9	also	also	ADV
easat-5821	147	10	been	be	AUX
easat-5821	147	11	explored	explore	VERB
easat-5821	147	12	in	in	ADP
easat-5821	147	13	political	political	ADJ
easat-5821	147	14	psychology	psychology	NOUN
easat-5821	147	15	guerra	guerra	NOUN
easat-5821	147	16	and	and	CCONJ
easat-5821	147	17	harrington	harrington	NOUN
easat-5821	148	1	[	[	X
easat-5821	148	2	15	15	NUM
easat-5821	148	3	]	]	PUNCT
easat-5821	148	4	.	.	PUNCT
easat-5821	149	1	gangl	gangl	PROPN
easat-5821	149	2	,	,	PUNCT
easat-5821	149	3	et	et	PROPN
easat-5821	149	4	al	al	PROPN
easat-5821	149	5	.	.	PUNCT
easat-5821	150	1	[	[	X
easat-5821	150	2	5	5	NUM
easat-5821	150	3	]	]	PUNCT
easat-5821	150	4	conducted	conduct	VERB
easat-5821	150	5	an	an	DET
easat-5821	150	6	experimental	experimental	ADJ
easat-5821	150	7	study	study	NOUN
easat-5821	150	8	to	to	PART
easat-5821	150	9	examine	examine	VERB
easat-5821	150	10	patriotism	patriotism	NOUN
easat-5821	150	11	’s	’s	PART
easat-5821	150	12	impact	impact	NOUN
easat-5821	150	13	on	on	ADP
easat-5821	150	14	tax	tax	NOUN
easat-5821	150	15	compliance	compliance	NOUN
easat-5821	150	16	,	,	PUNCT
easat-5821	150	17	providing	provide	VERB
easat-5821	150	18	empirical	empirical	ADJ
easat-5821	150	19	evidence	evidence	NOUN
easat-5821	150	20	for	for	ADP
easat-5821	150	21	its	its	PRON
easat-5821	150	22	role	role	NOUN
easat-5821	150	23	in	in	ADP
easat-5821	150	24	fostering	foster	VERB
easat-5821	150	25	voluntary	voluntary	ADJ
easat-5821	150	26	compliance	compliance	NOUN
easat-5821	150	27	.	.	PUNCT
easat-5821	151	1	alshira'h	alshira'h	PROPN
easat-5821	151	2	and	and	CCONJ
easat-5821	151	3	abdul	abdul	PROPN
easat-5821	151	4	-	-	PUNCT
easat-5821	151	5	jabbar	jabbar	PROPN
easat-5821	151	6	[	[	X
easat-5821	151	7	6	6	NUM
easat-5821	151	8	]	]	PUNCT
easat-5821	151	9	used	use	VERB
easat-5821	151	10	pls	pls	NOUN
easat-5821	151	11	-	-	PUNCT
easat-5821	151	12	sem	sem	NOUN
easat-5821	151	13	to	to	PART
easat-5821	151	14	quantify	quantify	VERB
easat-5821	151	15	the	the	DET
easat-5821	151	16	relationship	relationship	NOUN
easat-5821	151	17	between	between	ADP
easat-5821	151	18	patriotism	patriotism	NOUN
easat-5821	151	19	and	and	CCONJ
easat-5821	151	20	tax	tax	NOUN
easat-5821	151	21	compliance	compliance	NOUN
easat-5821	151	22	in	in	ADP
easat-5821	151	23	jordanian	jordanian	ADJ
easat-5821	151	24	smes	sme	NOUN
easat-5821	151	25	.	.	PUNCT
easat-5821	152	1	similarly	similarly	ADV
easat-5821	152	2	,	,	PUNCT
easat-5821	152	3	inasius	inasius	NOUN
easat-5821	152	4	[	[	X
easat-5821	152	5	28	28	NUM
easat-5821	152	6	]	]	PUNCT
easat-5821	152	7	employed	employ	VERB
easat-5821	152	8	a	a	DET
easat-5821	152	9	survey	survey	NOUN
easat-5821	152	10	-	-	PUNCT
easat-5821	152	11	based	base	VERB
easat-5821	152	12	methodology	methodology	NOUN
easat-5821	152	13	to	to	PART
easat-5821	152	14	assess	assess	VERB
easat-5821	152	15	sme	sme	PROPN
easat-5821	152	16	tax	tax	NOUN
easat-5821	152	17	compliance	compliance	NOUN
easat-5821	152	18	in	in	ADP
easat-5821	152	19	indonesia	indonesia	PROPN
easat-5821	152	20	,	,	PUNCT
easat-5821	152	21	demonstrating	demonstrate	VERB
easat-5821	152	22	the	the	DET
easat-5821	152	23	applicability	applicability	NOUN
easat-5821	152	24	of	of	ADP
easat-5821	152	25	such	such	ADJ
easat-5821	152	26	approaches	approach	NOUN
easat-5821	152	27	to	to	ADP
easat-5821	152	28	the	the	DET
easat-5821	152	29	cambodian	cambodian	ADJ
easat-5821	152	30	context	context	NOUN
easat-5821	152	31	.	.	PUNCT
easat-5821	153	1	h4	h4	NOUN
easat-5821	153	2	:	:	PUNCT
easat-5821	153	3	patriotism	patriotism	NOUN
easat-5821	153	4	positively	positively	ADV
easat-5821	153	5	influences	influence	VERB
easat-5821	153	6	tax	tax	NOUN
easat-5821	153	7	compliance	compliance	NOUN
easat-5821	153	8	intention	intention	NOUN
easat-5821	153	9	.	.	PUNCT
easat-5821	154	1	this	this	DET
easat-5821	154	2	literature	literature	NOUN
easat-5821	154	3	review	review	NOUN
easat-5821	154	4	highlighted	highlight	VERB
easat-5821	154	5	the	the	DET
easat-5821	154	6	significance	significance	NOUN
easat-5821	154	7	of	of	ADP
easat-5821	154	8	attitude	attitude	NOUN
easat-5821	154	9	,	,	PUNCT
easat-5821	154	10	subjective	subjective	ADJ
easat-5821	154	11	norms	norm	NOUN
easat-5821	154	12	,	,	PUNCT
easat-5821	154	13	perceived	perceive	VERB
easat-5821	154	14	behavioral	behavioral	ADJ
easat-5821	154	15	control	control	NOUN
easat-5821	154	16	,	,	PUNCT
easat-5821	154	17	and	and	CCONJ
easat-5821	154	18	patriotism	patriotism	NOUN
easat-5821	154	19	in	in	ADP
easat-5821	154	20	shaping	shape	VERB
easat-5821	154	21	tax	tax	NOUN
easat-5821	154	22	compliance	compliance	NOUN
easat-5821	154	23	intention	intention	NOUN
easat-5821	154	24	.	.	PUNCT
easat-5821	155	1	existing	exist	VERB
easat-5821	155	2	research	research	NOUN
easat-5821	155	3	supports	support	VERB
easat-5821	155	4	the	the	DET
easat-5821	155	5	2474	2474	NUM
easat-5821	155	6	edelweiss	edelweiss	PROPN
easat-5821	155	7	applied	apply	VERB
easat-5821	155	8	science	science	NOUN
easat-5821	155	9	and	and	CCONJ
easat-5821	155	10	technology	technology	NOUN
easat-5821	155	11	issn	issn	PROPN
easat-5821	155	12	:	:	PUNCT
easat-5821	155	13	2576	2576	NUM
easat-5821	155	14	-	-	SYM
easat-5821	155	15	8484	8484	NUM
easat-5821	155	16	vol	vol	NOUN
easat-5821	155	17	.	.	PROPN
easat-5821	156	1	9	9	NUM
easat-5821	156	2	,	,	PUNCT
easat-5821	156	3	no	no	INTJ
easat-5821	156	4	.	.	NOUN
easat-5821	157	1	3	3	NUM
easat-5821	157	2	:	:	SYM
easat-5821	157	3	2470	2470	NUM
easat-5821	157	4	-	-	SYM
easat-5821	157	5	2481	2481	NUM
easat-5821	157	6	,	,	PUNCT
easat-5821	157	7	2025	2025	NUM
easat-5821	157	8	doi	doi	NOUN
easat-5821	157	9	:	:	PUNCT
easat-5821	157	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	157	11	©	©	PROPN
easat-5821	157	12	2025	2025	NUM
easat-5821	157	13	by	by	ADP
easat-5821	157	14	the	the	DET
easat-5821	157	15	authors	author	NOUN
easat-5821	157	16	;	;	PUNCT
easat-5821	157	17	licensee	licensee	PROPN
easat-5821	157	18	learning	learn	VERB
easat-5821	157	19	gate	gate	PROPN
easat-5821	157	20	applicability	applicability	NOUN
easat-5821	157	21	of	of	ADP
easat-5821	157	22	the	the	DET
easat-5821	157	23	tpb	tpb	NOUN
easat-5821	157	24	framework	framework	NOUN
easat-5821	157	25	while	while	SCONJ
easat-5821	157	26	emphasizing	emphasize	VERB
easat-5821	157	27	the	the	DET
easat-5821	157	28	contextual	contextual	ADJ
easat-5821	157	29	relevance	relevance	NOUN
easat-5821	157	30	of	of	ADP
easat-5821	157	31	patriotism	patriotism	NOUN
easat-5821	157	32	as	as	ADP
easat-5821	157	33	an	an	DET
easat-5821	157	34	additional	additional	ADJ
easat-5821	157	35	determinant	determinant	ADJ
easat-5821	157	36	.	.	PUNCT
easat-5821	158	1	by	by	ADP
easat-5821	158	2	leveraging	leverage	VERB
easat-5821	158	3	the	the	DET
easat-5821	158	4	insights	insight	NOUN
easat-5821	158	5	from	from	ADP
easat-5821	158	6	these	these	DET
easat-5821	158	7	studies	study	NOUN
easat-5821	158	8	,	,	PUNCT
easat-5821	158	9	policymakers	policymaker	NOUN
easat-5821	158	10	can	can	AUX
easat-5821	158	11	design	design	VERB
easat-5821	158	12	more	more	ADV
easat-5821	158	13	effective	effective	ADJ
easat-5821	158	14	tax	tax	NOUN
easat-5821	158	15	policies	policy	NOUN
easat-5821	158	16	to	to	PART
easat-5821	158	17	enhance	enhance	VERB
easat-5821	158	18	compliance	compliance	NOUN
easat-5821	158	19	among	among	ADP
easat-5821	158	20	smes	sme	NOUN
easat-5821	158	21	.	.	PUNCT
easat-5821	159	1	additionally	additionally	ADV
easat-5821	159	2	,	,	PUNCT
easat-5821	159	3	insights	insight	NOUN
easat-5821	159	4	from	from	ADP
easat-5821	159	5	deterrence	deterrence	NOUN
easat-5821	159	6	theory	theory	NOUN
easat-5821	159	7	allingham	allingham	NOUN
easat-5821	159	8	and	and	CCONJ
easat-5821	159	9	sandmo	sandmo	NOUN
easat-5821	159	10	[	[	X
easat-5821	159	11	16	16	NUM
easat-5821	159	12	]	]	PUNCT
easat-5821	159	13	and	and	CCONJ
easat-5821	159	14	devos	devos	ADJ
easat-5821	159	15	[	[	X
easat-5821	159	16	9	9	NUM
easat-5821	159	17	]	]	PUNCT
easat-5821	159	18	and	and	CCONJ
easat-5821	159	19	behavioral	behavioral	ADJ
easat-5821	159	20	economics	economic	NOUN
easat-5821	159	21	andreoni	andreoni	VERB
easat-5821	159	22	,	,	PUNCT
easat-5821	159	23	et	et	PROPN
easat-5821	159	24	al	al	PROPN
easat-5821	159	25	.	.	PUNCT
easat-5821	160	1	[	[	X
easat-5821	160	2	29	29	NUM
easat-5821	160	3	]	]	PUNCT
easat-5821	160	4	provide	provide	VERB
easat-5821	160	5	a	a	DET
easat-5821	160	6	broader	broad	ADJ
easat-5821	160	7	perspective	perspective	NOUN
easat-5821	160	8	on	on	ADP
easat-5821	160	9	tax	tax	NOUN
easat-5821	160	10	compliance	compliance	NOUN
easat-5821	160	11	motivations	motivation	NOUN
easat-5821	160	12	.	.	PUNCT
easat-5821	161	1	several	several	ADJ
easat-5821	161	2	studies	study	NOUN
easat-5821	161	3	,	,	PUNCT
easat-5821	161	4	including	include	VERB
easat-5821	161	5	alm	alm	NOUN
easat-5821	161	6	[	[	X
easat-5821	161	7	10	10	NUM
easat-5821	161	8	]	]	PUNCT
easat-5821	161	9	and	and	CCONJ
easat-5821	161	10	heinemann	heinemann	PROPN
easat-5821	161	11	and	and	CCONJ
easat-5821	161	12	kocher	kocher	PROPN
easat-5821	162	1	[	[	X
easat-5821	162	2	11	11	NUM
easat-5821	162	3	]	]	PUNCT
easat-5821	162	4	have	have	AUX
easat-5821	162	5	employed	employ	VERB
easat-5821	162	6	regression	regression	NOUN
easat-5821	162	7	models	model	NOUN
easat-5821	162	8	to	to	PART
easat-5821	162	9	examine	examine	VERB
easat-5821	162	10	tax	tax	NOUN
easat-5821	162	11	compliance	compliance	NOUN
easat-5821	162	12	behavior	behavior	NOUN
easat-5821	162	13	.	.	PUNCT
easat-5821	163	1	future	future	ADJ
easat-5821	163	2	research	research	NOUN
easat-5821	163	3	could	could	AUX
easat-5821	163	4	explore	explore	VERB
easat-5821	163	5	the	the	DET
easat-5821	163	6	impact	impact	NOUN
easat-5821	163	7	of	of	ADP
easat-5821	163	8	digital	digital	ADJ
easat-5821	163	9	tax	tax	NOUN
easat-5821	163	10	solutions	solution	NOUN
easat-5821	163	11	on	on	ADP
easat-5821	163	12	sme	sme	NOUN
easat-5821	163	13	compliance	compliance	NOUN
easat-5821	163	14	and	and	CCONJ
easat-5821	163	15	investigate	investigate	VERB
easat-5821	163	16	how	how	SCONJ
easat-5821	163	17	enforcement	enforcement	NOUN
easat-5821	163	18	mechanisms	mechanism	NOUN
easat-5821	163	19	shape	shape	VERB
easat-5821	163	20	taxpayer	taxpayer	NOUN
easat-5821	163	21	compliance	compliance	NOUN
easat-5821	163	22	intention	intention	NOUN
easat-5821	163	23	.	.	PUNCT
easat-5821	164	1	3	3	X
easat-5821	164	2	.	.	X
easat-5821	164	3	methodology	methodology	NOUN
easat-5821	164	4	this	this	DET
easat-5821	164	5	research	research	NOUN
easat-5821	164	6	employs	employ	VERB
easat-5821	164	7	partial	partial	ADJ
easat-5821	164	8	least	least	ADJ
easat-5821	164	9	squares	square	NOUN
easat-5821	164	10	structural	structural	ADJ
easat-5821	164	11	equation	equation	NOUN
easat-5821	164	12	modeling	modeling	NOUN
easat-5821	164	13	(	(	PUNCT
easat-5821	164	14	pls	pls	INTJ
easat-5821	164	15	-	-	PUNCT
easat-5821	164	16	sem	sem	NOUN
easat-5821	164	17	)	)	PUNCT
easat-5821	164	18	to	to	PART
easat-5821	164	19	examine	examine	VERB
easat-5821	164	20	the	the	DET
easat-5821	164	21	impact	impact	NOUN
easat-5821	164	22	of	of	ADP
easat-5821	164	23	four	four	NUM
easat-5821	164	24	key	key	ADJ
easat-5821	164	25	factors	factor	NOUN
easat-5821	164	26	—	—	PUNCT
easat-5821	164	27	attitude	attitude	NOUN
easat-5821	164	28	(	(	PUNCT
easat-5821	164	29	att	att	PROPN
easat-5821	164	30	)	)	PUNCT
easat-5821	164	31	,	,	PUNCT
easat-5821	164	32	patriotism	patriotism	NOUN
easat-5821	164	33	(	(	PUNCT
easat-5821	164	34	pat	pat	PROPN
easat-5821	164	35	)	)	PUNCT
easat-5821	164	36	,	,	PUNCT
easat-5821	164	37	perceived	perceive	VERB
easat-5821	164	38	behavioral	behavioral	ADJ
easat-5821	164	39	control	control	NOUN
easat-5821	164	40	(	(	PUNCT
easat-5821	164	41	pbc	pbc	PROPN
easat-5821	164	42	)	)	PUNCT
easat-5821	164	43	,	,	PUNCT
easat-5821	164	44	and	and	CCONJ
easat-5821	164	45	subjective	subjective	ADJ
easat-5821	164	46	norms	norm	NOUN
easat-5821	164	47	(	(	PUNCT
easat-5821	164	48	sun)—on	sun)—on	VERB
easat-5821	164	49	the	the	DET
easat-5821	164	50	behavioral	behavioral	ADJ
easat-5821	164	51	intention	intention	NOUN
easat-5821	164	52	(	(	PUNCT
easat-5821	164	53	bei	bei	NOUN
easat-5821	164	54	)	)	PUNCT
easat-5821	164	55	of	of	ADP
easat-5821	164	56	vat	vat	NOUN
easat-5821	164	57	compliance	compliance	NOUN
easat-5821	164	58	among	among	ADP
easat-5821	164	59	smes	sme	NOUN
easat-5821	164	60	.	.	PUNCT
easat-5821	165	1	all	all	DET
easat-5821	165	2	five	five	NUM
easat-5821	165	3	factors	factor	NOUN
easat-5821	165	4	are	be	AUX
easat-5821	165	5	latent	latent	ADJ
easat-5821	165	6	variables	variable	NOUN
easat-5821	165	7	,	,	PUNCT
easat-5821	165	8	also	also	ADV
easat-5821	165	9	referred	refer	VERB
easat-5821	165	10	to	to	ADP
easat-5821	165	11	as	as	ADP
easat-5821	165	12	unobserved	unobserved	ADJ
easat-5821	165	13	variables	variable	NOUN
easat-5821	165	14	,	,	PUNCT
easat-5821	165	15	and	and	CCONJ
easat-5821	165	16	will	will	AUX
easat-5821	165	17	be	be	AUX
easat-5821	165	18	assessed	assess	VERB
easat-5821	165	19	through	through	ADP
easat-5821	165	20	observed	observed	ADJ
easat-5821	165	21	variables	variable	NOUN
easat-5821	165	22	,	,	PUNCT
easat-5821	165	23	known	know	VERB
easat-5821	165	24	as	as	ADP
easat-5821	165	25	manifest	manifest	ADJ
easat-5821	165	26	variables	variable	NOUN
easat-5821	165	27	.	.	PUNCT
easat-5821	166	1	specifically	specifically	ADV
easat-5821	166	2	,	,	PUNCT
easat-5821	166	3	seven	seven	NUM
easat-5821	166	4	manifest	manifest	ADJ
easat-5821	166	5	variables	variable	NOUN
easat-5821	166	6	will	will	AUX
easat-5821	166	7	be	be	AUX
easat-5821	166	8	used	use	VERB
easat-5821	166	9	to	to	PART
easat-5821	166	10	measure	measure	VERB
easat-5821	166	11	att	att	PROPN
easat-5821	166	12	,	,	PUNCT
easat-5821	166	13	six	six	NUM
easat-5821	166	14	for	for	ADP
easat-5821	166	15	pat	pat	NOUN
easat-5821	166	16	,	,	PUNCT
easat-5821	166	17	four	four	NUM
easat-5821	166	18	for	for	ADP
easat-5821	166	19	pbc	pbc	PROPN
easat-5821	166	20	,	,	PUNCT
easat-5821	166	21	four	four	NUM
easat-5821	166	22	for	for	ADP
easat-5821	166	23	sun	sun	NOUN
easat-5821	166	24	,	,	PUNCT
easat-5821	166	25	and	and	CCONJ
easat-5821	166	26	three	three	NUM
easat-5821	166	27	for	for	ADP
easat-5821	166	28	bei	bei	NOUN
easat-5821	166	29	[	[	PUNCT
easat-5821	166	30	30	30	NUM
easat-5821	166	31	-	-	SYM
easat-5821	166	32	32	32	NUM
easat-5821	166	33	]	]	PUNCT
easat-5821	166	34	.	.	PUNCT
easat-5821	167	1	data	datum	NOUN
easat-5821	167	2	collection	collection	NOUN
easat-5821	167	3	from	from	ADP
easat-5821	167	4	respondents	respondent	NOUN
easat-5821	167	5	will	will	AUX
easat-5821	167	6	be	be	AUX
easat-5821	167	7	conducted	conduct	VERB
easat-5821	167	8	through	through	ADP
easat-5821	167	9	a	a	DET
easat-5821	167	10	questionnaire	questionnaire	NOUN
easat-5821	167	11	divided	divide	VERB
easat-5821	167	12	into	into	ADP
easat-5821	167	13	two	two	NUM
easat-5821	167	14	sections	section	NOUN
easat-5821	167	15	.	.	PUNCT
easat-5821	168	1	the	the	DET
easat-5821	168	2	first	first	ADJ
easat-5821	168	3	section	section	NOUN
easat-5821	168	4	gathers	gather	VERB
easat-5821	168	5	demographic	demographic	ADJ
easat-5821	168	6	information	information	NOUN
easat-5821	168	7	,	,	PUNCT
easat-5821	168	8	while	while	SCONJ
easat-5821	168	9	the	the	DET
easat-5821	168	10	second	second	ADJ
easat-5821	168	11	measures	measure	VERB
easat-5821	168	12	the	the	DET
easat-5821	168	13	five	five	NUM
easat-5821	168	14	constructs	construct	NOUN
easat-5821	168	15	.	.	PUNCT
easat-5821	169	1	all	all	DET
easat-5821	169	2	items	item	NOUN
easat-5821	169	3	in	in	ADP
easat-5821	169	4	the	the	DET
easat-5821	169	5	questionnaire	questionnaire	NOUN
easat-5821	169	6	consist	consist	VERB
easat-5821	169	7	solely	solely	ADV
easat-5821	169	8	of	of	ADP
easat-5821	169	9	closed	closed	ADJ
easat-5821	169	10	-	-	PUNCT
easat-5821	169	11	ended	end	VERB
easat-5821	169	12	questions	question	NOUN
easat-5821	169	13	.	.	PUNCT
easat-5821	170	1	furthermore	furthermore	ADV
easat-5821	170	2	,	,	PUNCT
easat-5821	170	3	the	the	DET
easat-5821	170	4	items	item	NOUN
easat-5821	170	5	in	in	ADP
easat-5821	170	6	the	the	DET
easat-5821	170	7	second	second	ADJ
easat-5821	170	8	section	section	NOUN
easat-5821	170	9	are	be	AUX
easat-5821	170	10	measured	measure	VERB
easat-5821	170	11	using	use	VERB
easat-5821	170	12	a	a	DET
easat-5821	170	13	5	5	NUM
easat-5821	170	14	-	-	PUNCT
easat-5821	170	15	point	point	NOUN
easat-5821	170	16	likert	likert	ADJ
easat-5821	170	17	scale	scale	NOUN
easat-5821	170	18	,	,	PUNCT
easat-5821	170	19	ranging	range	VERB
easat-5821	170	20	from	from	ADP
easat-5821	170	21	1	1	NUM
easat-5821	170	22	(	(	PUNCT
easat-5821	170	23	strongly	strongly	ADV
easat-5821	170	24	disagree	disagree	VERB
easat-5821	170	25	)	)	PUNCT
easat-5821	170	26	to	to	ADP
easat-5821	170	27	5	5	NUM
easat-5821	170	28	(	(	PUNCT
easat-5821	170	29	strongly	strongly	ADV
easat-5821	170	30	agree	agree	VERB
easat-5821	170	31	)	)	PUNCT
easat-5821	170	32	.	.	PUNCT
easat-5821	171	1	the	the	DET
easat-5821	171	2	evaluation	evaluation	NOUN
easat-5821	171	3	of	of	ADP
easat-5821	171	4	the	the	DET
easat-5821	171	5	model	model	NOUN
easat-5821	171	6	's	's	PART
easat-5821	171	7	fit	fit	ADJ
easat-5821	171	8	involves	involve	NOUN
easat-5821	171	9	conducting	conduct	VERB
easat-5821	171	10	reliability	reliability	NOUN
easat-5821	171	11	and	and	CCONJ
easat-5821	171	12	validity	validity	NOUN
easat-5821	171	13	assessments	assessment	NOUN
easat-5821	171	14	.	.	PUNCT
easat-5821	172	1	the	the	DET
easat-5821	172	2	reliability	reliability	NOUN
easat-5821	172	3	assessment	assessment	NOUN
easat-5821	172	4	aims	aim	VERB
easat-5821	172	5	to	to	PART
easat-5821	172	6	determine	determine	VERB
easat-5821	172	7	the	the	DET
easat-5821	172	8	internal	internal	ADJ
easat-5821	172	9	consistency	consistency	NOUN
easat-5821	172	10	of	of	ADP
easat-5821	172	11	the	the	DET
easat-5821	172	12	model	model	NOUN
easat-5821	172	13	.	.	PUNCT
easat-5821	173	1	a	a	DET
easat-5821	173	2	composite	composite	ADJ
easat-5821	173	3	reliability	reliability	NOUN
easat-5821	173	4	score	score	NOUN
easat-5821	173	5	exceeding	exceed	VERB
easat-5821	173	6	0.7	0.7	NUM
easat-5821	173	7	for	for	ADP
easat-5821	173	8	each	each	DET
easat-5821	173	9	indicator	indicator	NOUN
easat-5821	173	10	or	or	CCONJ
easat-5821	173	11	manifest	manif	ADJ
easat-5821	173	12	variable	variable	NOUN
easat-5821	173	13	indicates	indicate	VERB
easat-5821	173	14	that	that	SCONJ
easat-5821	173	15	the	the	DET
easat-5821	173	16	questionnaire	questionnaire	NOUN
easat-5821	173	17	instrument	instrument	NOUN
easat-5821	173	18	has	have	VERB
easat-5821	173	19	reliable	reliable	ADJ
easat-5821	173	20	indicators	indicator	NOUN
easat-5821	173	21	.	.	PUNCT
easat-5821	174	1	for	for	ADP
easat-5821	174	2	convergent	convergent	NOUN
easat-5821	174	3	validity	validity	NOUN
easat-5821	174	4	,	,	PUNCT
easat-5821	174	5	it	it	PRON
easat-5821	174	6	is	be	AUX
easat-5821	174	7	necessary	necessary	ADJ
easat-5821	174	8	to	to	PART
easat-5821	174	9	achieve	achieve	VERB
easat-5821	174	10	a	a	DET
easat-5821	174	11	minimum	minimum	ADJ
easat-5821	174	12	average	average	ADJ
easat-5821	174	13	variance	variance	NOUN
easat-5821	174	14	extracted	extract	VERB
easat-5821	174	15	(	(	PUNCT
easat-5821	174	16	ave	ave	NOUN
easat-5821	174	17	)	)	PUNCT
easat-5821	174	18	value	value	NOUN
easat-5821	174	19	and	and	CCONJ
easat-5821	174	20	a	a	DET
easat-5821	174	21	cronbach	cronbach	NOUN
easat-5821	174	22	's	's	PART
easat-5821	174	23	alpha	alpha	NOUN
easat-5821	174	24	of	of	ADP
easat-5821	174	25	0.5	0.5	NUM
easat-5821	174	26	,	,	PUNCT
easat-5821	174	27	as	as	SCONJ
easat-5821	174	28	recommended	recommend	VERB
easat-5821	174	29	by	by	ADP
easat-5821	174	30	hair	hair	NOUN
easat-5821	174	31	,	,	PUNCT
easat-5821	174	32	et	et	PROPN
easat-5821	174	33	al	al	PROPN
easat-5821	174	34	.	.	PUNCT
easat-5821	175	1	[	[	X
easat-5821	175	2	33	33	NUM
easat-5821	175	3	]	]	PUNCT
easat-5821	175	4	.	.	PUNCT
easat-5821	176	1	furthermore	furthermore	ADV
easat-5821	176	2	,	,	PUNCT
easat-5821	176	3	this	this	DET
easat-5821	176	4	study	study	NOUN
easat-5821	176	5	employs	employ	VERB
easat-5821	176	6	the	the	DET
easat-5821	176	7	fornell	fornell	ADJ
easat-5821	176	8	-	-	PUNCT
easat-5821	176	9	larcker	larcker	NOUN
easat-5821	176	10	criterion	criterion	NOUN
easat-5821	176	11	to	to	PART
easat-5821	176	12	assess	assess	VERB
easat-5821	176	13	the	the	DET
easat-5821	176	14	model	model	NOUN
easat-5821	176	15	's	's	PART
easat-5821	176	16	discriminant	discriminant	ADJ
easat-5821	176	17	validity	validity	NOUN
easat-5821	176	18	,	,	PUNCT
easat-5821	176	19	in	in	ADP
easat-5821	176	20	accordance	accordance	NOUN
easat-5821	176	21	with	with	ADP
easat-5821	176	22	the	the	DET
easat-5821	176	23	guidelines	guideline	NOUN
easat-5821	176	24	set	set	VERB
easat-5821	176	25	by	by	ADP
easat-5821	176	26	hair	hair	NOUN
easat-5821	176	27	,	,	PUNCT
easat-5821	176	28	et	et	PROPN
easat-5821	176	29	al	al	PROPN
easat-5821	176	30	.	.	PUNCT
easat-5821	177	1	[	[	X
easat-5821	177	2	34	34	NUM
easat-5821	177	3	]	]	PUNCT
easat-5821	177	4	.	.	PUNCT
easat-5821	178	1	2475	2475	NUM
easat-5821	178	2	edelweiss	edelweiss	PROPN
easat-5821	178	3	applied	apply	VERB
easat-5821	178	4	science	science	NOUN
easat-5821	178	5	and	and	CCONJ
easat-5821	178	6	technology	technology	NOUN
easat-5821	178	7	issn	issn	PROPN
easat-5821	178	8	:	:	PUNCT
easat-5821	178	9	2576	2576	NUM
easat-5821	178	10	-	-	SYM
easat-5821	178	11	8484	8484	NUM
easat-5821	178	12	vol	vol	NOUN
easat-5821	178	13	.	.	PROPN
easat-5821	179	1	9	9	NUM
easat-5821	179	2	,	,	PUNCT
easat-5821	179	3	no	no	INTJ
easat-5821	179	4	.	.	NOUN
easat-5821	180	1	3	3	NUM
easat-5821	180	2	:	:	SYM
easat-5821	180	3	2470	2470	NUM
easat-5821	180	4	-	-	SYM
easat-5821	180	5	2481	2481	NUM
easat-5821	180	6	,	,	PUNCT
easat-5821	180	7	2025	2025	NUM
easat-5821	180	8	doi	doi	NOUN
easat-5821	180	9	:	:	PUNCT
easat-5821	180	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	180	11	©	©	PROPN
easat-5821	180	12	2025	2025	NUM
easat-5821	180	13	by	by	ADP
easat-5821	180	14	the	the	DET
easat-5821	180	15	authors	author	NOUN
easat-5821	180	16	;	;	PUNCT
easat-5821	180	17	licensee	licensee	PROPN
easat-5821	180	18	learning	learn	VERB
easat-5821	180	19	gate	gate	NOUN
easat-5821	180	20	table	table	NOUN
easat-5821	180	21	1	1	NUM
easat-5821	180	22	.	.	PUNCT
easat-5821	181	1	definition	definition	NOUN
easat-5821	181	2	of	of	ADP
easat-5821	181	3	variables	variable	NOUN
easat-5821	181	4	.	.	PUNCT
easat-5821	182	1	latent	latent	ADJ
easat-5821	182	2	variable	variable	ADJ
easat-5821	182	3	manifest	manif	ADJ
easat-5821	182	4	variable	variable	ADJ
easat-5821	182	5	attitude	attitude	NOUN
easat-5821	182	6	att	att	PROPN
easat-5821	182	7	att1	att1	PROPN
easat-5821	182	8	att2	att2	PROPN
easat-5821	182	9	att3	att3	PROPN
easat-5821	182	10	att4	att4	PROPN
easat-5821	182	11	att5	att5	PROPN
easat-5821	182	12	att6	att6	PROPN
easat-5821	182	13	att7	att7	PROPN
easat-5821	182	14	patriotism	patriotism	NOUN
easat-5821	182	15	pat	pat	PROPN
easat-5821	182	16	pat1	pat1	PROPN
easat-5821	182	17	pat2	pat2	PROPN
easat-5821	182	18	pat3	pat3	PROPN
easat-5821	182	19	pat4	pat4	PROPN
easat-5821	182	20	pat5	pat5	PROPN
easat-5821	182	21	pat6	pat6	PROPN
easat-5821	182	22	perceived	perceive	VERB
easat-5821	182	23	behavioral	behavioral	ADJ
easat-5821	182	24	control	control	PROPN
easat-5821	182	25	pbc	pbc	PROPN
easat-5821	182	26	pbc1	pbc1	PROPN
easat-5821	182	27	pbc2	pbc2	PROPN
easat-5821	182	28	pbc3	pbc3	PROPN
easat-5821	182	29	pbc4	pbc4	PROPN
easat-5821	182	30	subjective	subjective	ADJ
easat-5821	182	31	norms	norm	NOUN
easat-5821	182	32	sun	sun	PROPN
easat-5821	182	33	sun1	sun1	PROPN
easat-5821	182	34	sun2	sun2	VERB
easat-5821	182	35	sun3	sun3	PROPN
easat-5821	182	36	sun4	sun4	PROPN
easat-5821	182	37	behavioral	behavioral	PROPN
easat-5821	182	38	intention	intention	NOUN
easat-5821	182	39	bei	bei	X
easat-5821	182	40	bei1	bei1	ADV
easat-5821	182	41	bei2	bei2	NOUN
easat-5821	182	42	bei3	bei3	VERB
easat-5821	182	43	the	the	DET
easat-5821	182	44	examination	examination	NOUN
easat-5821	182	45	of	of	ADP
easat-5821	182	46	the	the	DET
easat-5821	182	47	connection	connection	NOUN
easat-5821	182	48	between	between	ADP
easat-5821	182	49	manifest	manifest	ADJ
easat-5821	182	50	and	and	CCONJ
easat-5821	182	51	latent	latent	NOUN
easat-5821	182	52	variables	variable	NOUN
easat-5821	182	53	,	,	PUNCT
easat-5821	182	54	as	as	ADV
easat-5821	182	55	well	well	ADV
easat-5821	182	56	as	as	ADP
easat-5821	182	57	the	the	DET
easat-5821	182	58	testing	testing	NOUN
easat-5821	182	59	of	of	ADP
easat-5821	182	60	hypotheses	hypothesis	NOUN
easat-5821	182	61	to	to	PART
easat-5821	182	62	evaluate	evaluate	VERB
easat-5821	182	63	the	the	DET
easat-5821	182	64	impacts	impact	NOUN
easat-5821	182	65	of	of	ADP
easat-5821	182	66	att	att	PROPN
easat-5821	182	67	,	,	PUNCT
easat-5821	182	68	pat	pat	PROPN
easat-5821	182	69	,	,	PUNCT
easat-5821	182	70	pbc	pbc	PROPN
easat-5821	182	71	,	,	PUNCT
easat-5821	182	72	and	and	CCONJ
easat-5821	182	73	sun	sun	NOUN
easat-5821	182	74	on	on	ADP
easat-5821	182	75	bei	bei	NOUN
easat-5821	182	76	,	,	PUNCT
easat-5821	182	77	is	be	AUX
easat-5821	182	78	conducted	conduct	VERB
easat-5821	182	79	through	through	ADP
easat-5821	182	80	plssem	plssem	PROPN
easat-5821	182	81	.	.	PUNCT
easat-5821	183	1	this	this	DET
easat-5821	183	2	method	method	NOUN
easat-5821	183	3	is	be	AUX
easat-5821	183	4	notable	notable	ADJ
easat-5821	183	5	for	for	ADP
easat-5821	183	6	two	two	NUM
easat-5821	183	7	key	key	ADJ
easat-5821	183	8	features	feature	NOUN
easat-5821	183	9	:	:	PUNCT
easat-5821	183	10	it	it	PRON
easat-5821	183	11	demonstrates	demonstrate	VERB
easat-5821	183	12	resilience	resilience	NOUN
easat-5821	183	13	against	against	ADP
easat-5821	183	14	non	non	ADJ
easat-5821	183	15	-	-	ADJ
easat-5821	183	16	normal	normal	ADJ
easat-5821	183	17	data	datum	NOUN
easat-5821	183	18	distributions	distribution	NOUN
easat-5821	183	19	and	and	CCONJ
easat-5821	183	20	is	be	AUX
easat-5821	183	21	effective	effective	ADJ
easat-5821	183	22	even	even	ADV
easat-5821	183	23	with	with	ADP
easat-5821	183	24	limited	limited	ADJ
easat-5821	183	25	sample	sample	NOUN
easat-5821	183	26	sizes	size	NOUN
easat-5821	183	27	[	[	X
easat-5821	183	28	34	34	NUM
easat-5821	183	29	,	,	PUNCT
easat-5821	183	30	35	35	NUM
easat-5821	183	31	]	]	PUNCT
easat-5821	183	32	.	.	PUNCT
easat-5821	184	1	in	in	ADP
easat-5821	184	2	order	order	NOUN
easat-5821	184	3	to	to	PART
easat-5821	184	4	evaluate	evaluate	VERB
easat-5821	184	5	the	the	DET
easat-5821	184	6	significant	significant	ADJ
easat-5821	184	7	connections	connection	NOUN
easat-5821	184	8	between	between	ADP
easat-5821	184	9	latent	latent	NOUN
easat-5821	184	10	variables	variable	NOUN
easat-5821	184	11	within	within	ADP
easat-5821	184	12	the	the	DET
easat-5821	184	13	context	context	NOUN
easat-5821	184	14	of	of	ADP
easat-5821	184	15	pls	pls	NOUN
easat-5821	184	16	-	-	PUNCT
easat-5821	184	17	sem	sem	NOUN
easat-5821	184	18	,	,	PUNCT
easat-5821	184	19	the	the	DET
easat-5821	184	20	analytical	analytical	ADJ
easat-5821	184	21	procedure	procedure	NOUN
easat-5821	184	22	must	must	AUX
easat-5821	184	23	unfold	unfold	VERB
easat-5821	184	24	in	in	ADP
easat-5821	184	25	two	two	NUM
easat-5821	184	26	separate	separate	ADJ
easat-5821	184	27	stages	stage	NOUN
easat-5821	184	28	.	.	PUNCT
easat-5821	185	1	the	the	DET
easat-5821	185	2	first	first	ADJ
easat-5821	185	3	stage	stage	NOUN
easat-5821	185	4	,	,	PUNCT
easat-5821	185	5	commonly	commonly	ADV
easat-5821	185	6	known	know	VERB
easat-5821	185	7	as	as	ADP
easat-5821	185	8	the	the	DET
easat-5821	185	9	outer	outer	ADJ
easat-5821	185	10	model	model	NOUN
easat-5821	185	11	or	or	CCONJ
easat-5821	185	12	measurement	measurement	NOUN
easat-5821	185	13	model	model	NOUN
easat-5821	185	14	assessment	assessment	NOUN
easat-5821	185	15	,	,	PUNCT
easat-5821	185	16	entails	entail	VERB
easat-5821	185	17	estimating	estimate	VERB
easat-5821	185	18	the	the	DET
easat-5821	185	19	model	model	NOUN
easat-5821	185	20	while	while	SCONJ
easat-5821	185	21	also	also	ADV
easat-5821	185	22	assessing	assess	VERB
easat-5821	185	23	its	its	PRON
easat-5821	185	24	reliability	reliability	NOUN
easat-5821	185	25	and	and	CCONJ
easat-5821	185	26	validity	validity	NOUN
easat-5821	185	27	.	.	PUNCT
easat-5821	186	1	following	follow	VERB
easat-5821	186	2	this	this	PRON
easat-5821	186	3	,	,	PUNCT
easat-5821	186	4	the	the	DET
easat-5821	186	5	second	second	ADJ
easat-5821	186	6	stage	stage	NOUN
easat-5821	186	7	,	,	PUNCT
easat-5821	186	8	referred	refer	VERB
easat-5821	186	9	to	to	ADP
easat-5821	186	10	as	as	ADP
easat-5821	186	11	the	the	DET
easat-5821	186	12	inner	inner	ADJ
easat-5821	186	13	model	model	NOUN
easat-5821	186	14	or	or	CCONJ
easat-5821	186	15	structural	structural	ADJ
easat-5821	186	16	model	model	NOUN
easat-5821	186	17	assessment	assessment	NOUN
easat-5821	186	18	,	,	PUNCT
easat-5821	186	19	is	be	AUX
easat-5821	186	20	dedicated	dedicate	VERB
easat-5821	186	21	to	to	ADP
easat-5821	186	22	analyzing	analyze	VERB
easat-5821	186	23	the	the	DET
easat-5821	186	24	meaningful	meaningful	ADJ
easat-5821	186	25	relationships	relationship	NOUN
easat-5821	186	26	that	that	PRON
easat-5821	186	27	exist	exist	VERB
easat-5821	186	28	among	among	ADP
easat-5821	186	29	the	the	DET
easat-5821	186	30	latent	latent	NOUN
easat-5821	186	31	variables	variable	NOUN
easat-5821	186	32	[	[	X
easat-5821	186	33	33	33	NUM
easat-5821	186	34	]	]	PUNCT
easat-5821	186	35	.	.	PUNCT
easat-5821	187	1	to	to	PART
easat-5821	187	2	assess	assess	VERB
easat-5821	187	3	a	a	DET
easat-5821	187	4	structural	structural	ADJ
easat-5821	187	5	model	model	NOUN
easat-5821	187	6	,	,	PUNCT
easat-5821	187	7	one	one	PRON
easat-5821	187	8	must	must	AUX
easat-5821	187	9	consider	consider	VERB
easat-5821	187	10	four	four	NUM
easat-5821	187	11	fundamental	fundamental	ADJ
easat-5821	187	12	evaluation	evaluation	NOUN
easat-5821	187	13	criteria	criterion	NOUN
easat-5821	187	14	:	:	PUNCT
easat-5821	187	15	r2	r2	PROPN
easat-5821	187	16	,	,	PUNCT
easat-5821	187	17	f2	f2	PROPN
easat-5821	187	18	,	,	PUNCT
easat-5821	187	19	q2	q2	NOUN
easat-5821	187	20	,	,	PUNCT
easat-5821	187	21	and	and	CCONJ
easat-5821	187	22	the	the	DET
easat-5821	187	23	hypothesis	hypothesis	NOUN
easat-5821	187	24	testing	testing	NOUN
easat-5821	187	25	related	relate	VERB
easat-5821	187	26	to	to	ADP
easat-5821	187	27	the	the	DET
easat-5821	187	28	path	path	NOUN
easat-5821	187	29	coefficients	coefficient	NOUN
easat-5821	188	1	[	[	X
easat-5821	188	2	36	36	NUM
easat-5821	188	3	-	-	SYM
easat-5821	188	4	38	38	NUM
easat-5821	188	5	]	]	PUNCT
easat-5821	188	6	.	.	PUNCT
easat-5821	189	1	3.1	3.1	NUM
easat-5821	189	2	.	.	PUNCT
easat-5821	189	3	sample	sample	NOUN
easat-5821	189	4	size	size	NOUN
easat-5821	189	5	the	the	DET
easat-5821	189	6	determination	determination	NOUN
easat-5821	189	7	of	of	ADP
easat-5821	189	8	the	the	DET
easat-5821	189	9	sample	sample	NOUN
easat-5821	189	10	size	size	NOUN
easat-5821	189	11	is	be	AUX
easat-5821	189	12	established	establish	VERB
easat-5821	189	13	through	through	ADP
easat-5821	189	14	a	a	DET
easat-5821	189	15	statistical	statistical	ADJ
easat-5821	189	16	method	method	NOUN
easat-5821	189	17	devised	devise	VERB
easat-5821	189	18	by	by	ADP
easat-5821	189	19	cochran	cochran	NOUN
easat-5821	189	20	[	[	X
easat-5821	189	21	39	39	NUM
easat-5821	189	22	]	]	PUNCT
easat-5821	189	23	in	in	ADP
easat-5821	189	24	the	the	DET
easat-5821	189	25	following	following	ADJ
easat-5821	189	26	manner	manner	NOUN
easat-5821	189	27	:	:	PUNCT
easat-5821	189	28	𝑛0	𝑛0	VERB
easat-5821	189	29	=	=	PUNCT
easat-5821	189	30	𝑧2𝑝𝑞	𝑧2𝑝𝑞	NOUN
easat-5821	189	31	𝑒2	𝑒2	NOUN
easat-5821	189	32	the	the	DET
easat-5821	189	33	confidence	confidence	NOUN
easat-5821	189	34	level	level	NOUN
easat-5821	189	35	(	(	PUNCT
easat-5821	189	36	cl	cl	NOUN
easat-5821	189	37	)	)	PUNCT
easat-5821	189	38	chosen	choose	VERB
easat-5821	189	39	is	be	AUX
easat-5821	189	40	95	95	NUM
easat-5821	189	41	percent	percent	NOUN
easat-5821	189	42	,	,	PUNCT
easat-5821	189	43	resulting	result	VERB
easat-5821	189	44	in	in	ADP
easat-5821	189	45	a	a	DET
easat-5821	189	46	precision	precision	NOUN
easat-5821	189	47	level	level	NOUN
easat-5821	189	48	(	(	PUNCT
easat-5821	189	49	e	e	NOUN
easat-5821	189	50	)	)	PUNCT
easat-5821	189	51	of	of	ADP
easat-5821	189	52	5	5	NUM
easat-5821	189	53	percent	percent	NOUN
easat-5821	189	54	.	.	PUNCT
easat-5821	190	1	with	with	ADP
easat-5821	190	2	respect	respect	NOUN
easat-5821	190	3	to	to	ADP
easat-5821	190	4	the	the	DET
easat-5821	190	5	selected	select	VERB
easat-5821	190	6	cl	cl	NOUN
easat-5821	190	7	,	,	PUNCT
easat-5821	190	8	the	the	DET
easat-5821	190	9	z	z	NOUN
easat-5821	190	10	-	-	PUNCT
easat-5821	190	11	score	score	NOUN
easat-5821	190	12	is	be	AUX
easat-5821	190	13	1.96	1.96	NUM
easat-5821	190	14	,	,	PUNCT
easat-5821	190	15	and	and	CCONJ
easat-5821	190	16	the	the	DET
easat-5821	190	17	standard	standard	ADJ
easat-5821	190	18	curve	curve	NOUN
easat-5821	190	19	's	's	PART
easat-5821	190	20	abscissa	abscissa	ADJ
easat-5821	190	21	intersects	intersect	NOUN
easat-5821	190	22	an	an	DET
easat-5821	190	23	area	area	NOUN
easat-5821	190	24	at	at	ADP
easat-5821	190	25	the	the	DET
easat-5821	190	26	tails	tail	NOUN
easat-5821	190	27	of	of	ADP
easat-5821	190	28	𝑧2	𝑧2	NOUN
easat-5821	190	29	,	,	PUNCT
easat-5821	190	30	which	which	PRON
easat-5821	190	31	is	be	AUX
easat-5821	190	32	3.84	3.84	NUM
easat-5821	190	33	.	.	PUNCT
easat-5821	191	1	the	the	DET
easat-5821	191	2	estimated	estimate	VERB
easat-5821	191	3	proportion	proportion	NOUN
easat-5821	191	4	(	(	PUNCT
easat-5821	191	5	p	p	NOUN
easat-5821	191	6	)	)	PUNCT
easat-5821	191	7	of	of	ADP
easat-5821	191	8	an	an	DET
easat-5821	191	9	attribute	attribute	NOUN
easat-5821	191	10	present	present	ADJ
easat-5821	191	11	in	in	ADP
easat-5821	191	12	the	the	DET
easat-5821	191	13	population	population	NOUN
easat-5821	191	14	is	be	AUX
easat-5821	191	15	assumed	assume	VERB
easat-5821	191	16	to	to	PART
easat-5821	191	17	be	be	AUX
easat-5821	191	18	0.5	0.5	NUM
easat-5821	191	19	,	,	PUNCT
easat-5821	191	20	while	while	SCONJ
easat-5821	191	21	q	q	NOUN
easat-5821	191	22	is	be	AUX
easat-5821	191	23	equal	equal	ADJ
easat-5821	191	24	to	to	ADP
easat-5821	191	25	1	1	NUM
easat-5821	191	26	−	−	NOUN
easat-5821	191	27	𝑝.	𝑝.	NOUN
easat-5821	191	28	in	in	ADP
easat-5821	191	29	view	view	NOUN
easat-5821	191	30	of	of	ADP
easat-5821	191	31	these	these	DET
easat-5821	191	32	values	value	NOUN
easat-5821	191	33	,	,	PUNCT
easat-5821	191	34	the	the	DET
easat-5821	191	35	required	require	VERB
easat-5821	191	36	minimum	minimum	ADJ
easat-5821	191	37	size	size	NOUN
easat-5821	191	38	of	of	ADP
easat-5821	191	39	the	the	DET
easat-5821	191	40	total	total	ADJ
easat-5821	191	41	sample	sample	NOUN
easat-5821	191	42	is	be	AUX
easat-5821	191	43	385	385	NUM
easat-5821	191	44	observations	observation	NOUN
easat-5821	191	45	or	or	CCONJ
easat-5821	191	46	small	small	ADJ
easat-5821	191	47	and	and	CCONJ
easat-5821	191	48	medium	medium	ADJ
easat-5821	191	49	enterprises	enterprise	NOUN
easat-5821	191	50	(	(	PUNCT
easat-5821	191	51	smes	sme	NOUN
easat-5821	191	52	)	)	PUNCT
easat-5821	191	53	registered	register	VERB
easat-5821	191	54	with	with	ADP
easat-5821	191	55	the	the	DET
easat-5821	191	56	general	general	ADJ
easat-5821	191	57	department	department	PROPN
easat-5821	191	58	of	of	ADP
easat-5821	191	59	taxation	taxation	NOUN
easat-5821	191	60	.	.	PUNCT
easat-5821	192	1	it	it	PRON
easat-5821	192	2	should	should	AUX
easat-5821	192	3	be	be	AUX
easat-5821	192	4	noted	note	VERB
easat-5821	192	5	that	that	SCONJ
easat-5821	192	6	the	the	DET
easat-5821	192	7	person	person	NOUN
easat-5821	192	8	completing	complete	VERB
easat-5821	192	9	the	the	DET
easat-5821	192	10	questionnaire	questionnaire	NOUN
easat-5821	192	11	is	be	AUX
easat-5821	192	12	the	the	DET
easat-5821	192	13	manager	manager	NOUN
easat-5821	192	14	of	of	ADP
easat-5821	192	15	the	the	DET
easat-5821	192	16	company	company	NOUN
easat-5821	192	17	who	who	PRON
easat-5821	192	18	can	can	AUX
easat-5821	192	19	decide	decide	VERB
easat-5821	192	20	whether	whether	SCONJ
easat-5821	192	21	or	or	CCONJ
easat-5821	192	22	not	not	PART
easat-5821	192	23	to	to	PART
easat-5821	192	24	comply	comply	VERB
easat-5821	192	25	with	with	ADP
easat-5821	192	26	the	the	DET
easat-5821	192	27	vat	vat	NOUN
easat-5821	192	28	obligation	obligation	NOUN
easat-5821	192	29	.	.	PUNCT
easat-5821	193	1	2476	2476	NUM
easat-5821	193	2	edelweiss	edelweiss	PROPN
easat-5821	193	3	applied	apply	VERB
easat-5821	193	4	science	science	NOUN
easat-5821	193	5	and	and	CCONJ
easat-5821	193	6	technology	technology	NOUN
easat-5821	193	7	issn	issn	PROPN
easat-5821	193	8	:	:	PUNCT
easat-5821	193	9	2576	2576	NUM
easat-5821	193	10	-	-	SYM
easat-5821	193	11	8484	8484	NUM
easat-5821	193	12	vol	vol	NOUN
easat-5821	193	13	.	.	PROPN
easat-5821	194	1	9	9	NUM
easat-5821	194	2	,	,	PUNCT
easat-5821	194	3	no	no	INTJ
easat-5821	194	4	.	.	NOUN
easat-5821	195	1	3	3	NUM
easat-5821	195	2	:	:	SYM
easat-5821	195	3	2470	2470	NUM
easat-5821	195	4	-	-	SYM
easat-5821	195	5	2481	2481	NUM
easat-5821	195	6	,	,	PUNCT
easat-5821	195	7	2025	2025	NUM
easat-5821	195	8	doi	doi	NOUN
easat-5821	195	9	:	:	PUNCT
easat-5821	195	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	195	11	©	©	PROPN
easat-5821	195	12	2025	2025	NUM
easat-5821	195	13	by	by	ADP
easat-5821	195	14	the	the	DET
easat-5821	195	15	authors	author	NOUN
easat-5821	195	16	;	;	PUNCT
easat-5821	195	17	licensee	licensee	PROPN
easat-5821	195	18	learning	learning	NOUN
easat-5821	195	19	gate	gate	NOUN
easat-5821	195	20	3.2	3.2	NUM
easat-5821	195	21	.	.	PUNCT
easat-5821	196	1	pilot	pilot	NOUN
easat-5821	196	2	survey	survey	NOUN
easat-5821	196	3	in	in	ADP
easat-5821	196	4	the	the	DET
easat-5821	196	5	initial	initial	ADJ
easat-5821	196	6	survey	survey	NOUN
easat-5821	196	7	,	,	PUNCT
easat-5821	196	8	a	a	DET
easat-5821	196	9	selection	selection	NOUN
easat-5821	196	10	of	of	ADP
easat-5821	196	11	twenty	twenty	NUM
easat-5821	196	12	managers	manager	NOUN
easat-5821	196	13	from	from	ADP
easat-5821	196	14	registered	registered	ADJ
easat-5821	196	15	smes	sme	NOUN
easat-5821	196	16	was	be	AUX
easat-5821	196	17	invited	invite	VERB
easat-5821	196	18	to	to	PART
easat-5821	196	19	take	take	VERB
easat-5821	196	20	part	part	NOUN
easat-5821	196	21	.	.	PUNCT
easat-5821	197	1	these	these	DET
easat-5821	197	2	individuals	individual	NOUN
easat-5821	197	3	were	be	AUX
easat-5821	197	4	tasked	task	VERB
easat-5821	197	5	with	with	ADP
easat-5821	197	6	filling	fill	VERB
easat-5821	197	7	out	out	ADP
easat-5821	197	8	a	a	DET
easat-5821	197	9	developed	developed	ADJ
easat-5821	197	10	questionnaire	questionnaire	NOUN
easat-5821	197	11	.	.	PUNCT
easat-5821	198	1	the	the	DET
easat-5821	198	2	primary	primary	ADJ
easat-5821	198	3	aim	aim	NOUN
easat-5821	198	4	of	of	ADP
easat-5821	198	5	this	this	DET
easat-5821	198	6	pilot	pilot	NOUN
easat-5821	198	7	survey	survey	NOUN
easat-5821	198	8	was	be	AUX
easat-5821	198	9	to	to	PART
easat-5821	198	10	uncover	uncover	VERB
easat-5821	198	11	any	any	DET
easat-5821	198	12	possible	possible	ADJ
easat-5821	198	13	challenges	challenge	NOUN
easat-5821	198	14	or	or	CCONJ
easat-5821	198	15	ambiguities	ambiguity	NOUN
easat-5821	198	16	associated	associate	VERB
easat-5821	198	17	with	with	ADP
easat-5821	198	18	the	the	DET
easat-5821	198	19	questionnaire	questionnaire	NOUN
easat-5821	198	20	prior	prior	ADV
easat-5821	198	21	to	to	ADP
easat-5821	198	22	the	the	DET
easat-5821	198	23	execution	execution	NOUN
easat-5821	198	24	of	of	ADP
easat-5821	198	25	the	the	DET
easat-5821	198	26	official	official	ADJ
easat-5821	198	27	survey	survey	NOUN
easat-5821	198	28	.	.	PUNCT
easat-5821	199	1	throughout	throughout	ADP
easat-5821	199	2	the	the	DET
easat-5821	199	3	pilot	pilot	NOUN
easat-5821	199	4	phase	phase	NOUN
easat-5821	199	5	,	,	PUNCT
easat-5821	199	6	the	the	DET
easat-5821	199	7	questionnaire	questionnaire	NOUN
easat-5821	199	8	was	be	AUX
easat-5821	199	9	provided	provide	VERB
easat-5821	199	10	to	to	ADP
easat-5821	199	11	the	the	DET
easat-5821	199	12	chosen	choose	VERB
easat-5821	199	13	participants	participant	NOUN
easat-5821	199	14	,	,	PUNCT
easat-5821	199	15	who	who	PRON
easat-5821	199	16	were	be	AUX
easat-5821	199	17	accountable	accountable	ADJ
easat-5821	199	18	for	for	ADP
easat-5821	199	19	its	its	PRON
easat-5821	199	20	completion	completion	NOUN
easat-5821	199	21	.	.	PUNCT
easat-5821	200	1	any	any	DET
easat-5821	200	2	issues	issue	NOUN
easat-5821	200	3	or	or	CCONJ
easat-5821	200	4	inquiries	inquiry	NOUN
easat-5821	200	5	that	that	PRON
easat-5821	200	6	emerged	emerge	VERB
easat-5821	200	7	during	during	ADP
easat-5821	200	8	this	this	DET
easat-5821	200	9	process	process	NOUN
easat-5821	200	10	were	be	AUX
easat-5821	200	11	recorded	record	VERB
easat-5821	200	12	and	and	CCONJ
easat-5821	200	13	utilized	utilize	VERB
easat-5821	200	14	to	to	PART
easat-5821	200	15	refine	refine	VERB
easat-5821	200	16	and	and	CCONJ
easat-5821	200	17	enhance	enhance	VERB
easat-5821	200	18	the	the	DET
easat-5821	200	19	questionnaire	questionnaire	NOUN
easat-5821	200	20	.	.	PUNCT
easat-5821	201	1	4	4	X
easat-5821	201	2	.	.	X
easat-5821	201	3	research	research	NOUN
easat-5821	201	4	results	result	VERB
easat-5821	201	5	a	a	DET
easat-5821	201	6	total	total	NOUN
easat-5821	201	7	of	of	ADP
easat-5821	201	8	400	400	NUM
easat-5821	201	9	questionnaires	questionnaire	NOUN
easat-5821	201	10	were	be	AUX
easat-5821	201	11	distributed	distribute	VERB
easat-5821	201	12	to	to	ADP
easat-5821	201	13	participants	participant	NOUN
easat-5821	201	14	,	,	PUNCT
easat-5821	201	15	resulting	result	VERB
easat-5821	201	16	in	in	ADP
easat-5821	201	17	360	360	NUM
easat-5821	201	18	completed	complete	VERB
easat-5821	201	19	responses	response	NOUN
easat-5821	201	20	,	,	PUNCT
easat-5821	201	21	which	which	PRON
easat-5821	201	22	corresponds	correspond	VERB
easat-5821	201	23	to	to	ADP
easat-5821	201	24	a	a	DET
easat-5821	201	25	response	response	NOUN
easat-5821	201	26	rate	rate	NOUN
easat-5821	201	27	of	of	ADP
easat-5821	201	28	90	90	NUM
easat-5821	201	29	%	%	NOUN
easat-5821	201	30	.	.	PUNCT
easat-5821	202	1	this	this	DET
easat-5821	202	2	outcome	outcome	NOUN
easat-5821	202	3	accounts	account	VERB
easat-5821	202	4	for	for	ADP
easat-5821	202	5	93.5	93.5	NUM
easat-5821	202	6	%	%	NOUN
easat-5821	202	7	of	of	ADP
easat-5821	202	8	the	the	DET
easat-5821	202	9	target	target	NOUN
easat-5821	202	10	sample	sample	NOUN
easat-5821	202	11	size	size	NOUN
easat-5821	202	12	,	,	PUNCT
easat-5821	202	13	determined	determine	VERB
easat-5821	202	14	using	use	VERB
easat-5821	202	15	the	the	DET
easat-5821	202	16	methodology	methodology	NOUN
easat-5821	202	17	proposed	propose	VERB
easat-5821	202	18	by	by	ADP
easat-5821	202	19	cochran	cochran	NOUN
easat-5821	202	20	[	[	X
easat-5821	202	21	39	39	NUM
easat-5821	202	22	]	]	PUNCT
easat-5821	202	23	.	.	PUNCT
easat-5821	203	1	the	the	DET
easat-5821	203	2	participants	participant	NOUN
easat-5821	203	3	in	in	ADP
easat-5821	203	4	the	the	DET
easat-5821	203	5	study	study	NOUN
easat-5821	203	6	included	include	VERB
easat-5821	203	7	25	25	NUM
easat-5821	203	8	%	%	NOUN
easat-5821	203	9	from	from	ADP
easat-5821	203	10	small	small	ADJ
easat-5821	203	11	enterprises	enterprise	NOUN
easat-5821	203	12	and	and	CCONJ
easat-5821	203	13	75	75	NUM
easat-5821	203	14	%	%	NOUN
easat-5821	203	15	from	from	ADP
easat-5821	203	16	medium	medium	ADJ
easat-5821	203	17	-	-	PUNCT
easat-5821	203	18	sized	sized	ADJ
easat-5821	203	19	companies	company	NOUN
easat-5821	203	20	,	,	PUNCT
easat-5821	203	21	all	all	PRON
easat-5821	203	22	of	of	ADP
easat-5821	203	23	which	which	PRON
easat-5821	203	24	are	be	AUX
easat-5821	203	25	officially	officially	ADV
easat-5821	203	26	registered	register	VERB
easat-5821	203	27	with	with	ADP
easat-5821	203	28	the	the	DET
easat-5821	203	29	general	general	ADJ
easat-5821	203	30	department	department	PROPN
easat-5821	203	31	of	of	ADP
easat-5821	203	32	taxation	taxation	NOUN
easat-5821	203	33	.	.	PUNCT
easat-5821	204	1	4.1	4.1	NUM
easat-5821	204	2	.	.	PUNCT
easat-5821	204	3	assessment	assessment	NOUN
easat-5821	204	4	of	of	ADP
easat-5821	204	5	the	the	DET
easat-5821	204	6	measurement	measurement	NOUN
easat-5821	204	7	model	model	VERB
easat-5821	204	8	the	the	DET
easat-5821	204	9	evaluation	evaluation	NOUN
easat-5821	204	10	of	of	ADP
easat-5821	204	11	the	the	DET
easat-5821	204	12	model	model	NOUN
easat-5821	204	13	's	's	PART
easat-5821	204	14	measurement	measurement	NOUN
easat-5821	204	15	is	be	AUX
easat-5821	204	16	conducted	conduct	VERB
easat-5821	204	17	through	through	ADP
easat-5821	204	18	the	the	DET
easat-5821	204	19	assessment	assessment	NOUN
easat-5821	204	20	of	of	ADP
easat-5821	204	21	its	its	PRON
easat-5821	204	22	convergent	convergent	NOUN
easat-5821	204	23	and	and	CCONJ
easat-5821	204	24	discriminant	discriminant	ADJ
easat-5821	204	25	validities	validity	NOUN
easat-5821	204	26	.	.	PUNCT
easat-5821	205	1	to	to	PART
easat-5821	205	2	determine	determine	VERB
easat-5821	205	3	the	the	DET
easat-5821	205	4	presence	presence	NOUN
easat-5821	205	5	of	of	ADP
easat-5821	205	6	convergent	convergent	NOUN
easat-5821	205	7	validity	validity	NOUN
easat-5821	205	8	,	,	PUNCT
easat-5821	205	9	the	the	DET
easat-5821	205	10	loading	loading	NOUN
easat-5821	205	11	factors	factor	NOUN
easat-5821	205	12	and	and	CCONJ
easat-5821	205	13	cronbach	cronbach	VERB
easat-5821	205	14	’s	’s	PART
easat-5821	205	15	alpha	alpha	NOUN
easat-5821	205	16	for	for	ADP
easat-5821	205	17	each	each	DET
easat-5821	205	18	manifest	manifest	ADJ
easat-5821	205	19	variable	variable	NOUN
easat-5821	205	20	,	,	PUNCT
easat-5821	205	21	which	which	PRON
easat-5821	205	22	serve	serve	VERB
easat-5821	205	23	to	to	PART
easat-5821	205	24	measure	measure	VERB
easat-5821	205	25	the	the	DET
easat-5821	205	26	corresponding	corresponding	ADJ
easat-5821	205	27	latent	latent	NOUN
easat-5821	205	28	variables	variable	NOUN
easat-5821	205	29	,	,	PUNCT
easat-5821	205	30	are	be	AUX
easat-5821	205	31	examined	examine	VERB
easat-5821	205	32	,	,	PUNCT
easat-5821	205	33	with	with	ADP
easat-5821	205	34	a	a	DET
easat-5821	205	35	minimum	minimum	ADJ
easat-5821	205	36	threshold	threshold	NOUN
easat-5821	205	37	set	set	VERB
easat-5821	205	38	at	at	ADP
easat-5821	205	39	0.5	0.5	NUM
easat-5821	205	40	.	.	PUNCT
easat-5821	206	1	as	as	SCONJ
easat-5821	206	2	illustrated	illustrate	VERB
easat-5821	206	3	in	in	ADP
easat-5821	206	4	figure	figure	NOUN
easat-5821	206	5	1	1	NUM
easat-5821	206	6	,	,	PUNCT
easat-5821	206	7	item	item	NOUN
easat-5821	206	8	two	two	NUM
easat-5821	206	9	from	from	ADP
easat-5821	206	10	the	the	DET
easat-5821	206	11	subjective	subjective	ADJ
easat-5821	206	12	norms	norm	NOUN
easat-5821	206	13	,	,	PUNCT
easat-5821	206	14	item	item	NOUN
easat-5821	206	15	seven	seven	NUM
easat-5821	206	16	from	from	ADP
easat-5821	206	17	the	the	DET
easat-5821	206	18	attitude	attitude	NOUN
easat-5821	206	19	construct	construct	NOUN
easat-5821	206	20	,	,	PUNCT
easat-5821	206	21	along	along	ADP
easat-5821	206	22	with	with	ADP
easat-5821	206	23	items	item	NOUN
easat-5821	206	24	four	four	NUM
easat-5821	206	25	and	and	CCONJ
easat-5821	206	26	five	five	NUM
easat-5821	206	27	from	from	ADP
easat-5821	206	28	the	the	DET
easat-5821	206	29	patriotism	patriotism	NOUN
easat-5821	206	30	construct	construct	NOUN
easat-5821	206	31	,	,	PUNCT
easat-5821	206	32	have	have	AUX
easat-5821	206	33	been	be	AUX
easat-5821	206	34	excluded	exclude	VERB
easat-5821	206	35	from	from	ADP
easat-5821	206	36	the	the	DET
easat-5821	206	37	structural	structural	ADJ
easat-5821	206	38	equation	equation	NOUN
easat-5821	206	39	model	model	NOUN
easat-5821	206	40	(	(	PUNCT
easat-5821	206	41	sem	sem	NOUN
easat-5821	206	42	)	)	PUNCT
easat-5821	206	43	due	due	ADP
easat-5821	206	44	to	to	ADP
easat-5821	206	45	their	their	PRON
easat-5821	206	46	loading	loading	NOUN
easat-5821	206	47	factors	factor	NOUN
easat-5821	206	48	falling	fall	VERB
easat-5821	206	49	below	below	ADP
easat-5821	206	50	the	the	DET
easat-5821	206	51	established	establish	VERB
easat-5821	206	52	threshold	threshold	NOUN
easat-5821	206	53	.	.	PUNCT
easat-5821	207	1	additionally	additionally	ADV
easat-5821	207	2	,	,	PUNCT
easat-5821	207	3	as	as	SCONJ
easat-5821	207	4	shown	show	VERB
easat-5821	207	5	in	in	ADP
easat-5821	207	6	table	table	NOUN
easat-5821	207	7	2	2	NUM
easat-5821	207	8	,	,	PUNCT
easat-5821	207	9	both	both	CCONJ
easat-5821	207	10	the	the	DET
easat-5821	207	11	cronbach	cronbach	NOUN
easat-5821	207	12	’s	’s	PART
easat-5821	207	13	alpha	alpha	NOUN
easat-5821	207	14	and	and	CCONJ
easat-5821	207	15	average	average	ADJ
easat-5821	207	16	variance	variance	NOUN
easat-5821	207	17	extracted	extract	VERB
easat-5821	207	18	(	(	PUNCT
easat-5821	207	19	ave	ave	NOUN
easat-5821	207	20	)	)	PUNCT
easat-5821	207	21	values	value	NOUN
easat-5821	207	22	exceed	exceed	VERB
easat-5821	207	23	0.5	0.5	NUM
easat-5821	207	24	.	.	PUNCT
easat-5821	208	1	moreover	moreover	ADV
easat-5821	208	2	,	,	PUNCT
easat-5821	208	3	the	the	DET
easat-5821	208	4	composite	composite	ADJ
easat-5821	208	5	reliability	reliability	NOUN
easat-5821	208	6	(	(	PUNCT
easat-5821	208	7	cr	cr	NOUN
easat-5821	208	8	)	)	PUNCT
easat-5821	208	9	for	for	ADP
easat-5821	208	10	each	each	DET
easat-5821	208	11	latent	latent	NOUN
easat-5821	208	12	variable	variable	NOUN
easat-5821	208	13	is	be	AUX
easat-5821	208	14	above	above	ADP
easat-5821	208	15	0.7	0.7	NUM
easat-5821	208	16	,	,	PUNCT
easat-5821	208	17	as	as	SCONJ
easat-5821	208	18	noted	note	VERB
easat-5821	208	19	by	by	ADP
easat-5821	208	20	hair	hair	NOUN
easat-5821	208	21	,	,	PUNCT
easat-5821	208	22	et	et	PROPN
easat-5821	208	23	al	al	PROPN
easat-5821	208	24	.	.	PUNCT
easat-5821	209	1	[	[	X
easat-5821	209	2	33	33	NUM
easat-5821	209	3	]	]	PUNCT
easat-5821	209	4	indicating	indicate	VERB
easat-5821	209	5	the	the	DET
easat-5821	209	6	presence	presence	NOUN
easat-5821	209	7	of	of	ADP
easat-5821	209	8	convergent	convergent	NOUN
easat-5821	209	9	validity	validity	NOUN
easat-5821	209	10	.	.	PUNCT
easat-5821	210	1	table	table	NOUN
easat-5821	210	2	2	2	NUM
easat-5821	210	3	.	.	PUNCT
easat-5821	210	4	construct	construct	VERB
easat-5821	210	5	reliability	reliability	NOUN
easat-5821	210	6	and	and	CCONJ
easat-5821	210	7	validity	validity	NOUN
easat-5821	210	8	construct	construct	VERB
easat-5821	210	9	cronbach	cronbach	PROPN
easat-5821	210	10	's	's	PART
easat-5821	210	11	alpha	alpha	NOUN
easat-5821	210	12	cr	cr	PROPN
easat-5821	210	13	(	(	PUNCT
easat-5821	210	14	rho_a	rho_a	PROPN
easat-5821	210	15	)	)	PUNCT
easat-5821	210	16	cr	cr	PROPN
easat-5821	210	17	(	(	PUNCT
easat-5821	210	18	rho_c	rho_c	PROPN
easat-5821	210	19	)	)	PUNCT
easat-5821	211	1	ave	ave	PROPN
easat-5821	211	2	att	att	PROPN
easat-5821	211	3	0.736	0.736	NUM
easat-5821	212	1	0.799	0.799	NUM
easat-5821	212	2	0.815	0.815	NUM
easat-5821	212	3	0.631	0.631	NUM
easat-5821	212	4	pat	pat	NOUN
easat-5821	212	5	0.755	0.755	NUM
easat-5821	212	6	0.834	0.834	NUM
easat-5821	212	7	0.843	0.843	NUM
easat-5821	212	8	0.579	0.579	NUM
easat-5821	212	9	pbc	pbc	PROPN
easat-5821	212	10	0.747	0.747	NUM
easat-5821	212	11	0.831	0.831	NUM
easat-5821	212	12	0.834	0.834	NUM
easat-5821	212	13	0.564	0.564	NUM
easat-5821	212	14	sun	sun	NOUN
easat-5821	212	15	0.803	0.803	NUM
easat-5821	212	16	0.851	0.851	NUM
easat-5821	212	17	0.883	0.883	NUM
easat-5821	212	18	0.718	0.718	NUM
easat-5821	212	19	bei	bei	NOUN
easat-5821	212	20	0.757	0.757	NUM
easat-5821	212	21	0.795	0.795	NUM
easat-5821	212	22	0.86	0.86	NUM
easat-5821	212	23	0.675	0.675	NUM
easat-5821	212	24	the	the	DET
easat-5821	212	25	subsequent	subsequent	ADJ
easat-5821	212	26	phase	phase	NOUN
easat-5821	212	27	entails	entail	VERB
easat-5821	212	28	assessing	assess	VERB
easat-5821	212	29	discriminant	discriminant	ADJ
easat-5821	212	30	validity	validity	NOUN
easat-5821	212	31	through	through	ADP
easat-5821	212	32	the	the	DET
easat-5821	212	33	fornell	fornell	NOUN
easat-5821	212	34	-	-	PUNCT
easat-5821	212	35	larcker	larcker	NOUN
easat-5821	212	36	criterion	criterion	NOUN
easat-5821	212	37	.	.	PUNCT
easat-5821	213	1	this	this	DET
easat-5821	213	2	criterion	criterion	NOUN
easat-5821	213	3	stipulates	stipulate	VERB
easat-5821	213	4	that	that	SCONJ
easat-5821	213	5	the	the	DET
easat-5821	213	6	square	square	ADJ
easat-5821	213	7	root	root	NOUN
easat-5821	213	8	of	of	ADP
easat-5821	213	9	the	the	DET
easat-5821	213	10	average	average	ADJ
easat-5821	213	11	variance	variance	NOUN
easat-5821	213	12	extracted	extract	VERB
easat-5821	213	13	(	(	PUNCT
easat-5821	213	14	ave	ave	PROPN
easat-5821	213	15	)	)	PUNCT
easat-5821	213	16	for	for	ADP
easat-5821	213	17	each	each	DET
easat-5821	213	18	construct	construct	NOUN
easat-5821	213	19	must	must	AUX
easat-5821	213	20	surpass	surpass	VERB
easat-5821	213	21	the	the	DET
easat-5821	213	22	correlations	correlation	NOUN
easat-5821	213	23	between	between	ADP
easat-5821	213	24	that	that	DET
easat-5821	213	25	construct	construct	NOUN
easat-5821	213	26	and	and	CCONJ
easat-5821	213	27	other	other	ADJ
easat-5821	213	28	constructs	construct	NOUN
easat-5821	213	29	.	.	PUNCT
easat-5821	214	1	in	in	ADP
easat-5821	214	2	more	more	ADV
easat-5821	214	3	straightforward	straightforward	ADJ
easat-5821	214	4	terms	term	NOUN
easat-5821	214	5	,	,	PUNCT
easat-5821	214	6	the	the	DET
easat-5821	214	7	diagonal	diagonal	ADJ
easat-5821	214	8	values	value	NOUN
easat-5821	214	9	,	,	PUNCT
easat-5821	214	10	which	which	PRON
easat-5821	214	11	denote	denote	VERB
easat-5821	214	12	the	the	DET
easat-5821	214	13	square	square	ADJ
easat-5821	214	14	roots	root	NOUN
easat-5821	214	15	of	of	ADP
easat-5821	214	16	the	the	DET
easat-5821	214	17	ave	ave	NOUN
easat-5821	214	18	,	,	PUNCT
easat-5821	214	19	should	should	AUX
easat-5821	214	20	be	be	AUX
easat-5821	214	21	greater	great	ADJ
easat-5821	214	22	than	than	ADP
easat-5821	214	23	the	the	DET
easat-5821	214	24	off	off	ADV
easat-5821	214	25	-	-	PUNCT
easat-5821	214	26	diagonal	diagonal	ADJ
easat-5821	214	27	values	value	NOUN
easat-5821	214	28	that	that	PRON
easat-5821	214	29	indicate	indicate	VERB
easat-5821	214	30	the	the	DET
easat-5821	214	31	correlations	correlation	NOUN
easat-5821	214	32	among	among	ADP
easat-5821	214	33	the	the	DET
easat-5821	214	34	constructs	construct	NOUN
easat-5821	214	35	[	[	X
easat-5821	214	36	34	34	NUM
easat-5821	214	37	]	]	PUNCT
easat-5821	214	38	.	.	PUNCT
easat-5821	215	1	as	as	SCONJ
easat-5821	215	2	illustrated	illustrate	VERB
easat-5821	215	3	in	in	ADP
easat-5821	215	4	table	table	NOUN
easat-5821	215	5	3	3	NUM
easat-5821	215	6	,	,	PUNCT
easat-5821	215	7	the	the	DET
easat-5821	215	8	discriminant	discriminant	ADJ
easat-5821	215	9	validity	validity	NOUN
easat-5821	215	10	among	among	ADP
easat-5821	215	11	the	the	DET
easat-5821	215	12	variables	variable	NOUN
easat-5821	215	13	has	have	AUX
easat-5821	215	14	been	be	AUX
easat-5821	215	15	confirmed	confirm	VERB
easat-5821	215	16	.	.	PUNCT
easat-5821	216	1	in	in	ADP
easat-5821	216	2	conclusion	conclusion	NOUN
easat-5821	216	3	,	,	PUNCT
easat-5821	216	4	the	the	DET
easat-5821	216	5	measurement	measurement	NOUN
easat-5821	216	6	model	model	NOUN
easat-5821	216	7	meets	meet	VERB
easat-5821	216	8	the	the	DET
easat-5821	216	9	necessary	necessary	ADJ
easat-5821	216	10	standards	standard	NOUN
easat-5821	216	11	for	for	ADP
easat-5821	216	12	both	both	DET
easat-5821	216	13	validity	validity	NOUN
easat-5821	216	14	and	and	CCONJ
easat-5821	216	15	reliability	reliability	NOUN
easat-5821	216	16	concerning	concern	VERB
easat-5821	216	17	the	the	DET
easat-5821	216	18	indicators	indicator	NOUN
easat-5821	216	19	and	and	CCONJ
easat-5821	216	20	variables	variable	NOUN
easat-5821	216	21	.	.	PUNCT
easat-5821	217	1	2477	2477	NUM
easat-5821	217	2	edelweiss	edelweiss	PROPN
easat-5821	217	3	applied	apply	VERB
easat-5821	217	4	science	science	NOUN
easat-5821	217	5	and	and	CCONJ
easat-5821	217	6	technology	technology	NOUN
easat-5821	217	7	issn	issn	PROPN
easat-5821	217	8	:	:	PUNCT
easat-5821	217	9	2576	2576	NUM
easat-5821	217	10	-	-	SYM
easat-5821	217	11	8484	8484	NUM
easat-5821	217	12	vol	vol	NOUN
easat-5821	217	13	.	.	PROPN
easat-5821	218	1	9	9	NUM
easat-5821	218	2	,	,	PUNCT
easat-5821	218	3	no	no	INTJ
easat-5821	218	4	.	.	NOUN
easat-5821	219	1	3	3	NUM
easat-5821	219	2	:	:	SYM
easat-5821	219	3	2470	2470	NUM
easat-5821	219	4	-	-	SYM
easat-5821	219	5	2481	2481	NUM
easat-5821	219	6	,	,	PUNCT
easat-5821	219	7	2025	2025	NUM
easat-5821	219	8	doi	doi	NOUN
easat-5821	219	9	:	:	PUNCT
easat-5821	219	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	219	11	©	©	PROPN
easat-5821	219	12	2025	2025	NUM
easat-5821	219	13	by	by	ADP
easat-5821	219	14	the	the	DET
easat-5821	219	15	authors	author	NOUN
easat-5821	219	16	;	;	PUNCT
easat-5821	219	17	licensee	licensee	PROPN
easat-5821	219	18	learning	learn	VERB
easat-5821	219	19	gate	gate	NOUN
easat-5821	219	20	table	table	NOUN
easat-5821	219	21	3	3	NUM
easat-5821	219	22	.	.	PUNCT
easat-5821	220	1	discriminant	discriminant	ADJ
easat-5821	220	2	validity	validity	NOUN
easat-5821	220	3	fornell	fornell	NOUN
easat-5821	220	4	-	-	PUNCT
easat-5821	220	5	larcker	larcker	NOUN
easat-5821	220	6	criterion	criterion	NOUN
easat-5821	220	7	.	.	PUNCT
easat-5821	221	1	att	att	PROPN
easat-5821	221	2	bei	bei	VERB
easat-5821	221	3	pat	pat	PROPN
easat-5821	221	4	pbc	pbc	PROPN
easat-5821	221	5	sun	sun	PROPN
easat-5821	221	6	att	att	PROPN
easat-5821	221	7	0.656	0.656	NUM
easat-5821	221	8	bei	bei	VERB
easat-5821	221	9	0.536	0.536	NUM
easat-5821	221	10	0.822	0.822	NUM
easat-5821	221	11	pat	pat	NOUN
easat-5821	221	12	0.594	0.594	NUM
easat-5821	221	13	0.636	0.636	NUM
easat-5821	221	14	0.761	0.761	NUM
easat-5821	221	15	pbc	pbc	PROPN
easat-5821	221	16	0.646	0.646	NUM
easat-5821	221	17	0.737	0.737	NUM
easat-5821	221	18	0.663	0.663	NUM
easat-5821	221	19	0.751	0.751	NUM
easat-5821	221	20	sun	sun	NOUN
easat-5821	221	21	0.607	0.607	NUM
easat-5821	221	22	0.736	0.736	NUM
easat-5821	221	23	0.615	0.615	NUM
easat-5821	221	24	0.658	0.658	NUM
easat-5821	221	25	0.847	0.847	NUM
easat-5821	221	26	figure	figure	NOUN
easat-5821	221	27	1	1	NUM
easat-5821	221	28	.	.	PUNCT
easat-5821	221	29	structural	structural	ADJ
easat-5821	221	30	equation	equation	NOUN
easat-5821	221	31	modelling	modelling	NOUN
easat-5821	221	32	(	(	PUNCT
easat-5821	221	33	sem	sem	NOUN
easat-5821	221	34	)	)	PUNCT
easat-5821	221	35	.	.	PUNCT
easat-5821	222	1	in	in	ADP
easat-5821	222	2	pls	pls	NOUN
easat-5821	222	3	-	-	PUNCT
easat-5821	222	4	sem	sem	NOUN
easat-5821	222	5	,	,	PUNCT
easat-5821	222	6	the	the	DET
easat-5821	222	7	r2	r2	PROPN
easat-5821	222	8	statistic	statistic	NOUN
easat-5821	222	9	functions	function	NOUN
easat-5821	222	10	as	as	ADP
easat-5821	222	11	a	a	DET
easat-5821	222	12	measure	measure	NOUN
easat-5821	222	13	to	to	PART
easat-5821	222	14	assess	assess	VERB
easat-5821	222	15	the	the	DET
easat-5821	222	16	extent	extent	NOUN
easat-5821	222	17	to	to	PART
easat-5821	222	18	which	which	PRON
easat-5821	222	19	the	the	DET
easat-5821	222	20	variance	variance	NOUN
easat-5821	222	21	in	in	ADP
easat-5821	222	22	the	the	DET
easat-5821	222	23	dependent	dependent	ADJ
easat-5821	222	24	or	or	CCONJ
easat-5821	222	25	endogenous	endogenous	ADJ
easat-5821	222	26	constructs	construct	NOUN
easat-5821	222	27	is	be	AUX
easat-5821	222	28	explained	explain	VERB
easat-5821	222	29	by	by	ADP
easat-5821	222	30	the	the	DET
easat-5821	222	31	independent	independent	ADJ
easat-5821	222	32	or	or	CCONJ
easat-5821	222	33	exogenous	exogenous	ADJ
easat-5821	222	34	constructs	construct	NOUN
easat-5821	222	35	present	present	ADJ
easat-5821	222	36	in	in	ADP
easat-5821	222	37	the	the	DET
easat-5821	222	38	model	model	NOUN
easat-5821	222	39	[	[	X
easat-5821	222	40	40	40	NUM
easat-5821	222	41	]	]	PUNCT
easat-5821	222	42	.	.	PUNCT
easat-5821	223	1	as	as	SCONJ
easat-5821	223	2	demonstrated	demonstrate	VERB
easat-5821	223	3	in	in	ADP
easat-5821	223	4	figure	figure	NOUN
easat-5821	223	5	1	1	NUM
easat-5821	223	6	,	,	PUNCT
easat-5821	223	7	the	the	DET
easat-5821	223	8	r2	r2	PROPN
easat-5821	223	9	value	value	NOUN
easat-5821	223	10	stands	stand	VERB
easat-5821	223	11	at	at	ADP
easat-5821	223	12	0.914	0.914	NUM
easat-5821	223	13	,	,	PUNCT
easat-5821	223	14	indicating	indicate	VERB
easat-5821	223	15	that	that	SCONJ
easat-5821	223	16	91.4	91.4	NUM
easat-5821	223	17	%	%	NOUN
easat-5821	223	18	of	of	ADP
easat-5821	223	19	the	the	DET
easat-5821	223	20	variance	variance	NOUN
easat-5821	223	21	in	in	ADP
easat-5821	223	22	the	the	DET
easat-5821	223	23	dependent	dependent	ADJ
easat-5821	223	24	variable	variable	NOUN
easat-5821	223	25	,	,	PUNCT
easat-5821	223	26	identified	identify	VERB
easat-5821	223	27	as	as	ADP
easat-5821	223	28	the	the	DET
easat-5821	223	29	bei	bei	NOUN
easat-5821	223	30	,	,	PUNCT
easat-5821	223	31	is	be	AUX
easat-5821	223	32	accounted	account	VERB
easat-5821	223	33	for	for	ADP
easat-5821	223	34	by	by	ADP
easat-5821	223	35	the	the	DET
easat-5821	223	36	independent	independent	ADJ
easat-5821	223	37	variables	variable	NOUN
easat-5821	223	38	,	,	PUNCT
easat-5821	223	39	namely	namely	ADV
easat-5821	223	40	att	att	PROPN
easat-5821	223	41	,	,	PUNCT
easat-5821	223	42	pat	pat	PROPN
easat-5821	223	43	,	,	PUNCT
easat-5821	223	44	pbc	pbc	PROPN
easat-5821	223	45	,	,	PUNCT
easat-5821	223	46	and	and	CCONJ
easat-5821	223	47	sun	sun	NOUN
easat-5821	223	48	.	.	PUNCT
easat-5821	224	1	the	the	DET
easat-5821	224	2	variance	variance	NOUN
easat-5821	224	3	inflation	inflation	NOUN
easat-5821	224	4	factor	factor	NOUN
easat-5821	224	5	(	(	PUNCT
easat-5821	224	6	vif	vif	NOUN
easat-5821	224	7	)	)	PUNCT
easat-5821	224	8	is	be	AUX
easat-5821	224	9	utilized	utilize	VERB
easat-5821	224	10	as	as	ADP
easat-5821	224	11	a	a	DET
easat-5821	224	12	measure	measure	NOUN
easat-5821	224	13	to	to	PART
easat-5821	224	14	assess	assess	VERB
easat-5821	224	15	multicollinearity	multicollinearity	NOUN
easat-5821	224	16	among	among	ADP
easat-5821	224	17	predictor	predictor	NOUN
easat-5821	224	18	variables	variable	NOUN
easat-5821	224	19	,	,	PUNCT
easat-5821	224	20	often	often	ADV
easat-5821	224	21	referred	refer	VERB
easat-5821	224	22	to	to	ADP
easat-5821	224	23	as	as	ADP
easat-5821	224	24	exogenous	exogenous	ADJ
easat-5821	224	25	constructs	construct	NOUN
easat-5821	224	26	or	or	CCONJ
easat-5821	224	27	indicators	indicator	NOUN
easat-5821	224	28	.	.	PUNCT
easat-5821	225	1	multicollinearity	multicollinearity	NOUN
easat-5821	225	2	refers	refer	VERB
easat-5821	225	3	to	to	ADP
easat-5821	225	4	the	the	DET
easat-5821	225	5	degree	degree	NOUN
easat-5821	225	6	of	of	ADP
easat-5821	225	7	correlation	correlation	NOUN
easat-5821	225	8	that	that	PRON
easat-5821	225	9	exists	exist	VERB
easat-5821	225	10	between	between	ADP
easat-5821	225	11	independent	independent	ADJ
easat-5821	225	12	variables	variable	NOUN
easat-5821	225	13	,	,	PUNCT
easat-5821	225	14	which	which	PRON
easat-5821	225	15	can	can	AUX
easat-5821	225	16	result	result	VERB
easat-5821	225	17	in	in	ADP
easat-5821	225	18	distortions	distortion	NOUN
easat-5821	225	19	in	in	ADP
easat-5821	225	20	the	the	DET
easat-5821	225	21	estimated	estimate	VERB
easat-5821	225	22	relationships	relationship	NOUN
easat-5821	225	23	within	within	ADP
easat-5821	225	24	a	a	DET
easat-5821	225	25	statistical	statistical	ADJ
easat-5821	225	26	model	model	NOUN
easat-5821	225	27	.	.	PUNCT
easat-5821	226	1	the	the	DET
easat-5821	226	2	data	datum	NOUN
easat-5821	226	3	presented	present	VERB
easat-5821	226	4	in	in	ADP
easat-5821	226	5	table	table	NOUN
easat-5821	226	6	4	4	NUM
easat-5821	226	7	indicates	indicate	VERB
easat-5821	226	8	that	that	SCONJ
easat-5821	226	9	all	all	DET
easat-5821	226	10	vif	vif	NOUN
easat-5821	226	11	values	value	NOUN
easat-5821	226	12	are	be	AUX
easat-5821	226	13	below	below	ADP
easat-5821	226	14	3	3	NUM
easat-5821	226	15	,	,	PUNCT
easat-5821	226	16	implying	imply	VERB
easat-5821	226	17	that	that	SCONJ
easat-5821	226	18	the	the	DET
easat-5821	226	19	degree	degree	NOUN
easat-5821	226	20	of	of	ADP
easat-5821	226	21	multicollinearity	multicollinearity	NOUN
easat-5821	226	22	remains	remain	VERB
easat-5821	226	23	within	within	ADP
easat-5821	226	24	acceptable	acceptable	ADJ
easat-5821	226	25	2478	2478	NUM
easat-5821	226	26	edelweiss	edelweiss	PROPN
easat-5821	226	27	applied	apply	VERB
easat-5821	226	28	science	science	NOUN
easat-5821	226	29	and	and	CCONJ
easat-5821	226	30	technology	technology	NOUN
easat-5821	226	31	issn	issn	PROPN
easat-5821	226	32	:	:	PUNCT
easat-5821	226	33	2576	2576	NUM
easat-5821	226	34	-	-	SYM
easat-5821	226	35	8484	8484	NUM
easat-5821	226	36	vol	vol	NOUN
easat-5821	226	37	.	.	PROPN
easat-5821	227	1	9	9	NUM
easat-5821	227	2	,	,	PUNCT
easat-5821	227	3	no	no	INTJ
easat-5821	227	4	.	.	NOUN
easat-5821	228	1	3	3	NUM
easat-5821	228	2	:	:	SYM
easat-5821	228	3	2470	2470	NUM
easat-5821	228	4	-	-	SYM
easat-5821	228	5	2481	2481	NUM
easat-5821	228	6	,	,	PUNCT
easat-5821	228	7	2025	2025	NUM
easat-5821	228	8	doi	doi	NOUN
easat-5821	228	9	:	:	PUNCT
easat-5821	228	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	228	11	©	©	PROPN
easat-5821	228	12	2025	2025	NUM
easat-5821	228	13	by	by	ADP
easat-5821	228	14	the	the	DET
easat-5821	228	15	authors	author	NOUN
easat-5821	228	16	;	;	PUNCT
easat-5821	228	17	licensee	licensee	PROPN
easat-5821	228	18	learning	learn	VERB
easat-5821	228	19	gate	gate	PROPN
easat-5821	228	20	thresholds	thresholds	PROPN
easat-5821	228	21	.	.	PUNCT
easat-5821	229	1	although	although	SCONJ
easat-5821	229	2	the	the	DET
easat-5821	229	3	predictor	predictor	NOUN
easat-5821	229	4	variables	variable	NOUN
easat-5821	229	5	demonstrate	demonstrate	VERB
easat-5821	229	6	a	a	DET
easat-5821	229	7	moderate	moderate	ADJ
easat-5821	229	8	level	level	NOUN
easat-5821	229	9	of	of	ADP
easat-5821	229	10	correlation	correlation	NOUN
easat-5821	229	11	,	,	PUNCT
easat-5821	229	12	the	the	DET
easat-5821	229	13	existing	exist	VERB
easat-5821	229	14	multicollinearity	multicollinearity	NOUN
easat-5821	229	15	does	do	AUX
easat-5821	229	16	not	not	PART
easat-5821	229	17	present	present	VERB
easat-5821	229	18	any	any	DET
easat-5821	229	19	substantial	substantial	ADJ
easat-5821	229	20	concerns	concern	NOUN
easat-5821	229	21	[	[	X
easat-5821	229	22	41	41	NUM
easat-5821	229	23	]	]	PUNCT
easat-5821	229	24	.	.	PUNCT
easat-5821	230	1	table	table	NOUN
easat-5821	230	2	4	4	NUM
easat-5821	230	3	.	.	PUNCT
easat-5821	230	4	collinearity	collinearity	NOUN
easat-5821	230	5	statistics	statistic	NOUN
easat-5821	230	6	.	.	PUNCT
easat-5821	231	1	manifest	manif	ADJ
easat-5821	231	2	variable	variable	ADJ
easat-5821	231	3	vif	vif	NOUN
easat-5821	231	4	att1	att1	NOUN
easat-5821	231	5	1.884	1.884	NUM
easat-5821	231	6	att2	att2	PROPN
easat-5821	231	7	2.386	2.386	NUM
easat-5821	231	8	att3	att3	PROPN
easat-5821	231	9	2.144	2.144	NUM
easat-5821	231	10	att4	att4	PROPN
easat-5821	231	11	1.334	1.334	NUM
easat-5821	231	12	att5	att5	PROPN
easat-5821	231	13	1.448	1.448	NUM
easat-5821	231	14	att6	att6	PROPN
easat-5821	231	15	1.509	1.509	NUM
easat-5821	231	16	bei1	bei1	PROPN
easat-5821	231	17	1.847	1.847	NUM
easat-5821	231	18	bei2	bei2	PROPN
easat-5821	231	19	2.014	2.014	NUM
easat-5821	231	20	bei3	bei3	PROPN
easat-5821	231	21	1.297	1.297	NUM
easat-5821	231	22	pat1	pat1	NOUN
easat-5821	231	23	1.942	1.942	NUM
easat-5821	231	24	pat2	pat2	NOUN
easat-5821	231	25	2.294	2.294	NUM
easat-5821	231	26	pat3	pat3	NOUN
easat-5821	231	27	1.386	1.386	NUM
easat-5821	231	28	pat6	pat6	PROPN
easat-5821	231	29	1.276	1.276	NUM
easat-5821	231	30	pbc1	pbc1	PROPN
easat-5821	231	31	1.290	1.290	NUM
easat-5821	231	32	pbc2	pbc2	PROPN
easat-5821	231	33	1.443	1.443	NUM
easat-5821	231	34	pbc3	pbc3	PROPN
easat-5821	231	35	1.935	1.935	NUM
easat-5821	231	36	pbc4	pbc4	PROPN
easat-5821	231	37	1.943	1.943	NUM
easat-5821	231	38	sun1	sun1	NOUN
easat-5821	231	39	1.445	1.445	NUM
easat-5821	231	40	sun3	sun3	PROPN
easat-5821	231	41	2.497	2.497	NUM
easat-5821	231	42	sun4	sun4	NOUN
easat-5821	231	43	2.163	2.163	NUM
easat-5821	231	44	4.2	4.2	NUM
easat-5821	231	45	.	.	PUNCT
easat-5821	232	1	structural	structural	ADJ
easat-5821	232	2	model	model	NOUN
easat-5821	232	3	assessment	assessment	NOUN
easat-5821	232	4	pls	pls	PROPN
easat-5821	232	5	-	-	PUNCT
easat-5821	232	6	sem	sem	PROPN
easat-5821	232	7	is	be	AUX
easat-5821	232	8	a	a	DET
easat-5821	232	9	nonparametric	nonparametric	NOUN
easat-5821	232	10	method	method	NOUN
easat-5821	232	11	;	;	PUNCT
easat-5821	232	12	therefore	therefore	ADV
easat-5821	232	13	,	,	PUNCT
easat-5821	232	14	the	the	DET
easat-5821	232	15	significance	significance	NOUN
easat-5821	232	16	of	of	ADP
easat-5821	232	17	the	the	DET
easat-5821	232	18	path	path	NOUN
easat-5821	232	19	coefficients	coefficient	NOUN
easat-5821	232	20	was	be	AUX
easat-5821	232	21	assessed	assess	VERB
easat-5821	232	22	utilizing	utilize	VERB
easat-5821	232	23	the	the	DET
easat-5821	232	24	bootstrapping	bootstrappe	VERB
easat-5821	232	25	method	method	NOUN
easat-5821	232	26	,	,	PUNCT
easat-5821	232	27	based	base	VERB
easat-5821	232	28	on	on	ADP
easat-5821	232	29	5000	5000	NUM
easat-5821	232	30	re	re	NOUN
easat-5821	232	31	-	-	NOUN
easat-5821	232	32	samples	sample	NOUN
easat-5821	232	33	[	[	X
easat-5821	232	34	42	42	NUM
easat-5821	232	35	]	]	PUNCT
easat-5821	232	36	.	.	PUNCT
easat-5821	233	1	table	table	NOUN
easat-5821	233	2	5	5	NUM
easat-5821	233	3	.	.	PUNCT
easat-5821	233	4	path	path	NOUN
easat-5821	233	5	coefficients	coefficient	NOUN
easat-5821	233	6	.	.	PUNCT
easat-5821	234	1	hypothesis	hypothesis	NOUN
easat-5821	234	2	relationship	relationship	NOUN
easat-5821	234	3	path	path	PROPN
easat-5821	234	4	coefficient	coefficient	PROPN
easat-5821	234	5	t	t	PROPN
easat-5821	234	6	statistics	statistic	NOUN
easat-5821	234	7	p	p	NOUN
easat-5821	234	8	values	value	NOUN
easat-5821	234	9	decision	decision	NOUN
easat-5821	234	10	f2	f2	PROPN
easat-5821	234	11	h1	h1	PROPN
easat-5821	234	12	att	att	PROPN
easat-5821	234	13	→	→	PUNCT
easat-5821	234	14	bei	bei	X
easat-5821	234	15	0.254	0.254	NUM
easat-5821	234	16	3.068	3.068	NUM
easat-5821	234	17	0.002	0.002	NUM
easat-5821	234	18	accepted	accept	VERB
easat-5821	234	19	0.202	0.202	NUM
easat-5821	234	20	h2	h2	NOUN
easat-5821	234	21	pat	pat	PROPN
easat-5821	234	22	→	→	PUNCT
easat-5821	234	23	bei	bei	VERB
easat-5821	234	24	0.546	0.546	NUM
easat-5821	234	25	4.398	4.398	NUM
easat-5821	234	26	0.000	0.000	NUM
easat-5821	234	27	accepted	accept	VERB
easat-5821	234	28	0.242	0.242	NUM
easat-5821	234	29	h3	h3	NOUN
easat-5821	234	30	pbc	pbc	PROPN
easat-5821	234	31	→	→	SYM
easat-5821	234	32	bei	bei	PROPN
easat-5821	234	33	0.166	0.166	NUM
easat-5821	234	34	1.033	1.033	NUM
easat-5821	234	35	0.302	0.302	NUM
easat-5821	234	36	rejected	reject	VERB
easat-5821	234	37	0.016	0.016	NUM
easat-5821	234	38	h4	h4	PROPN
easat-5821	234	39	sun	sun	PROPN
easat-5821	234	40	→	→	SYM
easat-5821	234	41	bei	bei	X
easat-5821	234	42	0.040	0.040	NUM
easat-5821	234	43	0.673	0.673	NUM
easat-5821	234	44	0.501	0.501	NUM
easat-5821	234	45	rejected	reject	VERB
easat-5821	234	46	0.007	0.007	NUM
easat-5821	234	47	table	table	NOUN
easat-5821	234	48	5	5	NUM
easat-5821	234	49	illustrates	illustrate	VERB
easat-5821	234	50	a	a	DET
easat-5821	234	51	significant	significant	ADJ
easat-5821	234	52	correlation	correlation	NOUN
easat-5821	234	53	between	between	ADP
easat-5821	234	54	attitude	attitude	NOUN
easat-5821	234	55	and	and	CCONJ
easat-5821	234	56	behavioral	behavioral	ADJ
easat-5821	234	57	intention	intention	NOUN
easat-5821	234	58	,	,	PUNCT
easat-5821	234	59	with	with	ADP
easat-5821	234	60	(	(	PUNCT
easat-5821	234	61	𝛽1	𝛽1	NOUN
easat-5821	234	62	=	=	SYM
easat-5821	234	63	0.254	0.254	NUM
easat-5821	234	64	,	,	PUNCT
easat-5821	234	65	𝑡	𝑡	X
easat-5821	234	66	=	=	PROPN
easat-5821	234	67	3.068	3.068	NUM
easat-5821	234	68	,	,	PUNCT
easat-5821	234	69	𝑝	𝑝	NOUN
easat-5821	234	70	<	<	X
easat-5821	234	71	0.002	0.002	NUM
easat-5821	234	72	)	)	PUNCT
easat-5821	234	73	.	.	PUNCT
easat-5821	235	1	this	this	DET
easat-5821	235	2	finding	finding	NOUN
easat-5821	235	3	implies	imply	VERB
easat-5821	235	4	that	that	SCONJ
easat-5821	235	5	an	an	DET
easat-5821	235	6	enhancement	enhancement	NOUN
easat-5821	235	7	in	in	ADP
easat-5821	235	8	taxpayers	taxpayer	NOUN
easat-5821	235	9	'	'	PART
easat-5821	235	10	attitudes	attitude	NOUN
easat-5821	235	11	is	be	AUX
easat-5821	235	12	likely	likely	ADJ
easat-5821	235	13	to	to	PART
easat-5821	235	14	foster	foster	VERB
easat-5821	235	15	a	a	DET
easat-5821	235	16	greater	great	ADJ
easat-5821	235	17	intention	intention	NOUN
easat-5821	235	18	to	to	PART
easat-5821	235	19	comply	comply	VERB
easat-5821	235	20	with	with	ADP
easat-5821	235	21	vat	vat	NOUN
easat-5821	235	22	regulations	regulation	NOUN
easat-5821	235	23	.	.	PUNCT
easat-5821	236	1	additionally	additionally	ADV
easat-5821	236	2	,	,	PUNCT
easat-5821	236	3	the	the	DET
easat-5821	236	4	data	datum	NOUN
easat-5821	236	5	reveals	reveal	VERB
easat-5821	236	6	a	a	DET
easat-5821	236	7	strong	strong	ADJ
easat-5821	236	8	association	association	NOUN
easat-5821	236	9	between	between	ADP
easat-5821	236	10	taxpayers	taxpayer	NOUN
easat-5821	236	11	'	'	PART
easat-5821	236	12	patriotism	patriotism	NOUN
easat-5821	236	13	and	and	CCONJ
easat-5821	236	14	their	their	PRON
easat-5821	236	15	intention	intention	NOUN
easat-5821	236	16	to	to	PART
easat-5821	236	17	adhere	adhere	VERB
easat-5821	236	18	to	to	ADP
easat-5821	236	19	vat	vat	NOUN
easat-5821	236	20	compliance	compliance	NOUN
easat-5821	236	21	,	,	PUNCT
easat-5821	236	22	as	as	SCONJ
easat-5821	236	23	indicated	indicate	VERB
easat-5821	236	24	by	by	ADP
easat-5821	236	25	(	(	PUNCT
easat-5821	236	26	𝛽2	𝛽2	PROPN
easat-5821	236	27	=	=	SYM
easat-5821	236	28	0.546	0.546	NUM
easat-5821	236	29	,	,	PUNCT
easat-5821	236	30	𝑡	𝑡	X
easat-5821	236	31	=	=	PROPN
easat-5821	236	32	4.398	4.398	NUM
easat-5821	236	33	,	,	PUNCT
easat-5821	236	34	𝑝	𝑝	NOUN
easat-5821	236	35	<	<	X
easat-5821	236	36	0.000	0.000	NUM
easat-5821	236	37	)	)	PUNCT
easat-5821	236	38	.	.	PUNCT
easat-5821	237	1	this	this	PRON
easat-5821	237	2	suggests	suggest	VERB
easat-5821	237	3	that	that	SCONJ
easat-5821	237	4	increased	increase	VERB
easat-5821	237	5	levels	level	NOUN
easat-5821	237	6	of	of	ADP
easat-5821	237	7	patriotism	patriotism	NOUN
easat-5821	237	8	among	among	ADP
easat-5821	237	9	taxpayers	taxpayer	NOUN
easat-5821	237	10	correspond	correspond	VERB
easat-5821	237	11	to	to	ADP
easat-5821	237	12	a	a	DET
easat-5821	237	13	heightened	heighten	VERB
easat-5821	237	14	likelihood	likelihood	NOUN
easat-5821	237	15	of	of	ADP
easat-5821	237	16	compliance	compliance	NOUN
easat-5821	237	17	.	.	PUNCT
easat-5821	238	1	conversely	conversely	ADV
easat-5821	238	2	,	,	PUNCT
easat-5821	238	3	the	the	DET
easat-5821	238	4	study	study	NOUN
easat-5821	238	5	found	find	VERB
easat-5821	238	6	no	no	DET
easat-5821	238	7	significant	significant	ADJ
easat-5821	238	8	relationship	relationship	NOUN
easat-5821	238	9	between	between	ADP
easat-5821	238	10	perceived	perceive	VERB
easat-5821	238	11	behavioral	behavioral	ADJ
easat-5821	238	12	control	control	NOUN
easat-5821	238	13	and	and	CCONJ
easat-5821	238	14	subjective	subjective	ADJ
easat-5821	238	15	norms	norm	NOUN
easat-5821	238	16	with	with	ADP
easat-5821	238	17	respect	respect	NOUN
easat-5821	238	18	to	to	ADP
easat-5821	238	19	the	the	DET
easat-5821	238	20	intention	intention	NOUN
easat-5821	238	21	to	to	PART
easat-5821	238	22	comply	comply	VERB
easat-5821	238	23	.	.	PUNCT
easat-5821	239	1	the	the	DET
easat-5821	239	2	results	result	NOUN
easat-5821	239	3	presented	present	VERB
easat-5821	239	4	in	in	ADP
easat-5821	239	5	table	table	NOUN
easat-5821	239	6	5	5	NUM
easat-5821	239	7	further	far	ADV
easat-5821	239	8	demonstrate	demonstrate	VERB
easat-5821	239	9	that	that	SCONJ
easat-5821	239	10	the	the	DET
easat-5821	239	11	impacts	impact	NOUN
easat-5821	239	12	of	of	ADP
easat-5821	239	13	perceived	perceive	VERB
easat-5821	239	14	behavioral	behavioral	ADJ
easat-5821	239	15	control	control	NOUN
easat-5821	239	16	and	and	CCONJ
easat-5821	239	17	subjective	subjective	ADJ
easat-5821	239	18	norms	norm	NOUN
easat-5821	239	19	on	on	ADP
easat-5821	239	20	behavioral	behavioral	ADJ
easat-5821	239	21	intention	intention	NOUN
easat-5821	239	22	are	be	AUX
easat-5821	239	23	minimal	minimal	ADJ
easat-5821	239	24	,	,	PUNCT
easat-5821	239	25	with	with	ADP
easat-5821	239	26	f2	f2	PROPN
easat-5821	239	27	values	value	NOUN
easat-5821	239	28	of	of	ADP
easat-5821	239	29	0.016	0.016	NUM
easat-5821	239	30	and	and	CCONJ
easat-5821	239	31	2479	2479	NUM
easat-5821	239	32	edelweiss	edelweiss	PROPN
easat-5821	239	33	applied	apply	VERB
easat-5821	239	34	science	science	NOUN
easat-5821	239	35	and	and	CCONJ
easat-5821	239	36	technology	technology	NOUN
easat-5821	239	37	issn	issn	PROPN
easat-5821	239	38	:	:	PUNCT
easat-5821	239	39	2576	2576	NUM
easat-5821	239	40	-	-	SYM
easat-5821	239	41	8484	8484	NUM
easat-5821	239	42	vol	vol	NOUN
easat-5821	239	43	.	.	PROPN
easat-5821	240	1	9	9	NUM
easat-5821	240	2	,	,	PUNCT
easat-5821	240	3	no	no	INTJ
easat-5821	240	4	.	.	NOUN
easat-5821	241	1	3	3	NUM
easat-5821	241	2	:	:	SYM
easat-5821	241	3	2470	2470	NUM
easat-5821	241	4	-	-	SYM
easat-5821	241	5	2481	2481	NUM
easat-5821	241	6	,	,	PUNCT
easat-5821	241	7	2025	2025	NUM
easat-5821	241	8	doi	doi	NOUN
easat-5821	241	9	:	:	PUNCT
easat-5821	241	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	241	11	©	©	PROPN
easat-5821	241	12	2025	2025	NUM
easat-5821	241	13	by	by	ADP
easat-5821	241	14	the	the	DET
easat-5821	241	15	authors	author	NOUN
easat-5821	241	16	;	;	PUNCT
easat-5821	241	17	licensee	licensee	PROPN
easat-5821	241	18	learning	learning	PROPN
easat-5821	241	19	gate	gate	PROPN
easat-5821	241	20	0.007	0.007	NUM
easat-5821	241	21	,	,	PUNCT
easat-5821	241	22	respectively	respectively	ADV
easat-5821	241	23	.	.	PUNCT
easat-5821	242	1	in	in	ADP
easat-5821	242	2	contrast	contrast	NOUN
easat-5821	242	3	,	,	PUNCT
easat-5821	242	4	the	the	DET
easat-5821	242	5	effects	effect	NOUN
easat-5821	242	6	of	of	ADP
easat-5821	242	7	attitude	attitude	NOUN
easat-5821	242	8	and	and	CCONJ
easat-5821	242	9	patriotism	patriotism	NOUN
easat-5821	242	10	on	on	ADP
easat-5821	242	11	behavioral	behavioral	ADJ
easat-5821	242	12	intention	intention	NOUN
easat-5821	242	13	are	be	AUX
easat-5821	242	14	moderate	moderate	ADJ
easat-5821	242	15	,	,	PUNCT
easat-5821	242	16	reflected	reflect	VERB
easat-5821	242	17	in	in	ADP
easat-5821	242	18	their	their	PRON
easat-5821	242	19	f2	f2	ADJ
easat-5821	242	20	values	value	NOUN
easat-5821	242	21	of	of	ADP
easat-5821	242	22	0.202	0.202	NUM
easat-5821	242	23	and	and	CCONJ
easat-5821	242	24	0.242	0.242	NUM
easat-5821	242	25	,	,	PUNCT
easat-5821	242	26	respectively	respectively	ADV
easat-5821	242	27	[	[	X
easat-5821	242	28	43	43	NUM
easat-5821	242	29	]	]	PUNCT
easat-5821	242	30	.	.	PUNCT
easat-5821	243	1	the	the	DET
easat-5821	243	2	q²	q²	ADJ
easat-5821	243	3	statistic	statistic	NOUN
easat-5821	243	4	functions	function	NOUN
easat-5821	243	5	as	as	ADP
easat-5821	243	6	a	a	DET
easat-5821	243	7	measure	measure	NOUN
easat-5821	243	8	for	for	ADP
easat-5821	243	9	assessing	assess	VERB
easat-5821	243	10	the	the	DET
easat-5821	243	11	predictive	predictive	ADJ
easat-5821	243	12	relevance	relevance	NOUN
easat-5821	243	13	of	of	ADP
easat-5821	243	14	a	a	DET
easat-5821	243	15	model	model	NOUN
easat-5821	243	16	,	,	PUNCT
easat-5821	243	17	especially	especially	ADV
easat-5821	243	18	in	in	ADP
easat-5821	243	19	relation	relation	NOUN
easat-5821	243	20	to	to	PART
easat-5821	243	21	endogenous	endogenous	ADJ
easat-5821	243	22	constructs	construct	NOUN
easat-5821	243	23	within	within	ADP
easat-5821	243	24	the	the	DET
easat-5821	243	25	framework	framework	NOUN
easat-5821	243	26	of	of	ADP
easat-5821	243	27	pls	pls	NOUN
easat-5821	243	28	-	-	PUNCT
easat-5821	243	29	sem	sem	NOUN
easat-5821	243	30	.	.	PUNCT
easat-5821	244	1	this	this	DET
easat-5821	244	2	statistic	statistic	NOUN
easat-5821	244	3	indicates	indicate	VERB
easat-5821	244	4	the	the	DET
easat-5821	244	5	model	model	NOUN
easat-5821	244	6	's	's	PART
easat-5821	244	7	ability	ability	NOUN
easat-5821	244	8	to	to	PART
easat-5821	244	9	predict	predict	VERB
easat-5821	244	10	data	datum	NOUN
easat-5821	244	11	points	point	NOUN
easat-5821	244	12	and	and	CCONJ
easat-5821	244	13	the	the	DET
easat-5821	244	14	degree	degree	NOUN
easat-5821	244	15	to	to	PART
easat-5821	244	16	which	which	PRON
easat-5821	244	17	exogenous	exogenous	ADJ
easat-5821	244	18	variables	variable	NOUN
easat-5821	244	19	influence	influence	NOUN
easat-5821	244	20	variations	variation	NOUN
easat-5821	244	21	in	in	ADP
easat-5821	244	22	endogenous	endogenous	ADJ
easat-5821	244	23	variables	variable	NOUN
easat-5821	244	24	[	[	X
easat-5821	244	25	44	44	NUM
easat-5821	244	26	,	,	PUNCT
easat-5821	244	27	45	45	NUM
easat-5821	244	28	]	]	PUNCT
easat-5821	244	29	.	.	PUNCT
easat-5821	245	1	an	an	DET
easat-5821	245	2	estimated	estimate	VERB
easat-5821	245	3	q²	q²	NOUN
easat-5821	245	4	value	value	NOUN
easat-5821	245	5	of	of	ADP
easat-5821	245	6	0.248	0.248	NUM
easat-5821	245	7	suggests	suggest	VERB
easat-5821	245	8	that	that	SCONJ
easat-5821	245	9	the	the	DET
easat-5821	245	10	model	model	NOUN
easat-5821	245	11	exhibits	exhibit	VERB
easat-5821	245	12	a	a	DET
easat-5821	245	13	moderate	moderate	ADJ
easat-5821	245	14	level	level	NOUN
easat-5821	245	15	of	of	ADP
easat-5821	245	16	predictive	predictive	ADJ
easat-5821	245	17	relevance	relevance	NOUN
easat-5821	245	18	for	for	ADP
easat-5821	245	19	the	the	DET
easat-5821	245	20	endogenous	endogenous	ADJ
easat-5821	245	21	variables	variable	NOUN
easat-5821	245	22	,	,	PUNCT
easat-5821	245	23	implying	imply	VERB
easat-5821	245	24	it	it	PRON
easat-5821	245	25	can	can	AUX
easat-5821	245	26	explain	explain	VERB
easat-5821	245	27	roughly	roughly	ADV
easat-5821	245	28	24.8	24.8	NUM
easat-5821	245	29	%	%	NOUN
easat-5821	245	30	of	of	ADP
easat-5821	245	31	the	the	DET
easat-5821	245	32	variance	variance	NOUN
easat-5821	245	33	present	present	ADJ
easat-5821	245	34	in	in	ADP
easat-5821	245	35	the	the	DET
easat-5821	245	36	data	datum	NOUN
easat-5821	245	37	.	.	PUNCT
easat-5821	246	1	this	this	DET
easat-5821	246	2	outcome	outcome	NOUN
easat-5821	246	3	reveals	reveal	VERB
easat-5821	246	4	that	that	SCONJ
easat-5821	246	5	although	although	SCONJ
easat-5821	246	6	the	the	DET
easat-5821	246	7	model	model	NOUN
easat-5821	246	8	shows	show	VERB
easat-5821	246	9	a	a	DET
easat-5821	246	10	certain	certain	ADJ
easat-5821	246	11	level	level	NOUN
easat-5821	246	12	of	of	ADP
easat-5821	246	13	effectiveness	effectiveness	NOUN
easat-5821	246	14	in	in	ADP
easat-5821	246	15	forecasting	forecasting	NOUN
easat-5821	246	16	results	result	NOUN
easat-5821	246	17	,	,	PUNCT
easat-5821	246	18	there	there	PRON
easat-5821	246	19	is	be	VERB
easat-5821	246	20	still	still	ADV
easat-5821	246	21	room	room	NOUN
easat-5821	246	22	for	for	ADP
easat-5821	246	23	improvement	improvement	NOUN
easat-5821	246	24	.	.	PUNCT
easat-5821	247	1	5	5	X
easat-5821	247	2	.	.	X
easat-5821	247	3	conclusion	conclusion	NOUN
easat-5821	247	4	the	the	DET
easat-5821	247	5	aim	aim	NOUN
easat-5821	247	6	of	of	ADP
easat-5821	247	7	this	this	DET
easat-5821	247	8	research	research	NOUN
easat-5821	247	9	is	be	AUX
easat-5821	247	10	to	to	PART
easat-5821	247	11	investigate	investigate	VERB
easat-5821	247	12	the	the	DET
easat-5821	247	13	determinants	determinant	NOUN
easat-5821	247	14	that	that	PRON
easat-5821	247	15	affect	affect	VERB
easat-5821	247	16	the	the	DET
easat-5821	247	17	behavioral	behavioral	ADJ
easat-5821	247	18	intention	intention	NOUN
easat-5821	247	19	of	of	ADP
easat-5821	247	20	smes	sme	NOUN
easat-5821	247	21	in	in	ADP
easat-5821	247	22	cambodia	cambodia	PROPN
easat-5821	247	23	regarding	regard	VERB
easat-5821	247	24	vat	vat	NOUN
easat-5821	247	25	compliance	compliance	NOUN
easat-5821	247	26	.	.	PUNCT
easat-5821	248	1	this	this	DET
easat-5821	248	2	study	study	NOUN
easat-5821	248	3	utilizes	utilize	VERB
easat-5821	248	4	a	a	DET
easat-5821	248	5	framework	framework	NOUN
easat-5821	248	6	based	base	VERB
easat-5821	248	7	on	on	ADP
easat-5821	248	8	pls	pls	NOUN
easat-5821	248	9	-	-	PUNCT
easat-5821	248	10	sem	sem	NOUN
easat-5821	248	11	,	,	PUNCT
easat-5821	248	12	incorporating	incorporate	VERB
easat-5821	248	13	five	five	NUM
easat-5821	248	14	latent	latent	ADJ
easat-5821	248	15	variables	variable	NOUN
easat-5821	248	16	:	:	PUNCT
easat-5821	248	17	attitude	attitude	NOUN
easat-5821	248	18	,	,	PUNCT
easat-5821	248	19	patriotism	patriotism	NOUN
easat-5821	248	20	,	,	PUNCT
easat-5821	248	21	perceived	perceive	VERB
easat-5821	248	22	behavioral	behavioral	ADJ
easat-5821	248	23	control	control	NOUN
easat-5821	248	24	,	,	PUNCT
easat-5821	248	25	subjective	subjective	ADJ
easat-5821	248	26	norms	norm	NOUN
easat-5821	248	27	,	,	PUNCT
easat-5821	248	28	and	and	CCONJ
easat-5821	248	29	the	the	DET
easat-5821	248	30	behavioral	behavioral	ADJ
easat-5821	248	31	intention	intention	NOUN
easat-5821	248	32	to	to	PART
easat-5821	248	33	comply	comply	VERB
easat-5821	248	34	with	with	ADP
easat-5821	248	35	vat	vat	NOUN
easat-5821	248	36	.	.	PUNCT
easat-5821	249	1	these	these	DET
easat-5821	249	2	latent	latent	NOUN
easat-5821	249	3	variables	variable	NOUN
easat-5821	249	4	are	be	AUX
easat-5821	249	5	operationalized	operationalize	VERB
easat-5821	249	6	through	through	ADP
easat-5821	249	7	a	a	DET
easat-5821	249	8	total	total	NOUN
easat-5821	249	9	of	of	ADP
easat-5821	249	10	24	24	NUM
easat-5821	249	11	manifest	manifest	ADJ
easat-5821	249	12	variables	variable	NOUN
easat-5821	249	13	,	,	PUNCT
easat-5821	249	14	categorized	categorize	VERB
easat-5821	249	15	into	into	ADP
easat-5821	249	16	seven	seven	NUM
easat-5821	249	17	,	,	PUNCT
easat-5821	249	18	six	six	NUM
easat-5821	249	19	,	,	PUNCT
easat-5821	249	20	four	four	NUM
easat-5821	249	21	,	,	PUNCT
easat-5821	249	22	four	four	NUM
easat-5821	249	23	,	,	PUNCT
easat-5821	249	24	and	and	CCONJ
easat-5821	249	25	three	three	NUM
easat-5821	249	26	items	item	NOUN
easat-5821	249	27	,	,	PUNCT
easat-5821	249	28	respectively	respectively	ADV
easat-5821	249	29	.	.	PUNCT
easat-5821	250	1	the	the	DET
easat-5821	250	2	findings	finding	NOUN
easat-5821	250	3	indicate	indicate	VERB
easat-5821	250	4	the	the	DET
easat-5821	250	5	existence	existence	NOUN
easat-5821	250	6	of	of	ADP
easat-5821	250	7	convergent	convergent	NOUN
easat-5821	250	8	validity	validity	NOUN
easat-5821	250	9	,	,	PUNCT
easat-5821	250	10	supported	support	VERB
easat-5821	250	11	by	by	ADP
easat-5821	250	12	the	the	DET
easat-5821	250	13	loading	loading	NOUN
easat-5821	250	14	factors	factor	NOUN
easat-5821	250	15	,	,	PUNCT
easat-5821	250	16	cronbach	cronbach	VERB
easat-5821	250	17	’s	’s	PART
easat-5821	250	18	alpha	alpha	NOUN
easat-5821	250	19	,	,	PUNCT
easat-5821	250	20	average	average	ADJ
easat-5821	250	21	variance	variance	NOUN
easat-5821	250	22	extracted	extract	VERB
easat-5821	250	23	,	,	PUNCT
easat-5821	250	24	and	and	CCONJ
easat-5821	250	25	composite	composite	ADJ
easat-5821	250	26	reliability	reliability	NOUN
easat-5821	250	27	for	for	ADP
easat-5821	250	28	each	each	DET
easat-5821	250	29	indicator	indicator	NOUN
easat-5821	250	30	.	.	PUNCT
easat-5821	251	1	additionally	additionally	ADV
easat-5821	251	2	,	,	PUNCT
easat-5821	251	3	the	the	DET
easat-5821	251	4	analysis	analysis	NOUN
easat-5821	251	5	confirms	confirm	VERB
easat-5821	251	6	discriminant	discriminant	ADJ
easat-5821	251	7	validity	validity	NOUN
easat-5821	251	8	among	among	ADP
easat-5821	251	9	the	the	DET
easat-5821	251	10	variables	variable	NOUN
easat-5821	251	11	,	,	PUNCT
easat-5821	251	12	as	as	SCONJ
easat-5821	251	13	demonstrated	demonstrate	VERB
easat-5821	251	14	by	by	ADP
easat-5821	251	15	the	the	DET
easat-5821	251	16	fornell	fornell	PROPN
easat-5821	251	17	-	-	PUNCT
easat-5821	251	18	larcker	larcker	NOUN
easat-5821	251	19	criterion	criterion	NOUN
easat-5821	251	20	.	.	PUNCT
easat-5821	252	1	the	the	DET
easat-5821	252	2	results	result	NOUN
easat-5821	252	3	demonstrate	demonstrate	VERB
easat-5821	252	4	a	a	DET
easat-5821	252	5	significant	significant	ADJ
easat-5821	252	6	positive	positive	ADJ
easat-5821	252	7	influence	influence	NOUN
easat-5821	252	8	of	of	ADP
easat-5821	252	9	both	both	DET
easat-5821	252	10	attitude	attitude	NOUN
easat-5821	252	11	and	and	CCONJ
easat-5821	252	12	patriotism	patriotism	NOUN
easat-5821	252	13	on	on	ADP
easat-5821	252	14	the	the	DET
easat-5821	252	15	intention	intention	NOUN
easat-5821	252	16	to	to	PART
easat-5821	252	17	comply	comply	VERB
easat-5821	252	18	with	with	ADP
easat-5821	252	19	vat	vat	NOUN
easat-5821	252	20	regulations	regulation	NOUN
easat-5821	252	21	.	.	PUNCT
easat-5821	253	1	conversely	conversely	ADV
easat-5821	253	2	,	,	PUNCT
easat-5821	253	3	perceived	perceive	VERB
easat-5821	253	4	behavioral	behavioral	ADJ
easat-5821	253	5	control	control	NOUN
easat-5821	253	6	and	and	CCONJ
easat-5821	253	7	subjective	subjective	ADJ
easat-5821	253	8	norms	norm	NOUN
easat-5821	253	9	do	do	AUX
easat-5821	253	10	not	not	PART
easat-5821	253	11	exhibit	exhibit	VERB
easat-5821	253	12	a	a	DET
easat-5821	253	13	meaningful	meaningful	ADJ
easat-5821	253	14	effect	effect	NOUN
easat-5821	253	15	on	on	ADP
easat-5821	253	16	this	this	DET
easat-5821	253	17	intention	intention	NOUN
easat-5821	253	18	.	.	PUNCT
easat-5821	254	1	therefore	therefore	ADV
easat-5821	254	2	,	,	PUNCT
easat-5821	254	3	it	it	PRON
easat-5821	254	4	can	can	AUX
easat-5821	254	5	be	be	AUX
easat-5821	254	6	concluded	conclude	VERB
easat-5821	254	7	that	that	SCONJ
easat-5821	254	8	the	the	DET
easat-5821	254	9	hypotheses	hypothesis	NOUN
easat-5821	254	10	h1	h1	VERB
easat-5821	254	11	and	and	CCONJ
easat-5821	254	12	h2	h2	NOUN
easat-5821	254	13	are	be	AUX
easat-5821	254	14	validated	validate	VERB
easat-5821	254	15	,	,	PUNCT
easat-5821	254	16	while	while	SCONJ
easat-5821	254	17	h3	h3	NOUN
easat-5821	254	18	and	and	CCONJ
easat-5821	254	19	h4	h4	NOUN
easat-5821	254	20	are	be	AUX
easat-5821	254	21	not	not	PART
easat-5821	254	22	supported	support	VERB
easat-5821	254	23	in	in	ADP
easat-5821	254	24	this	this	DET
easat-5821	254	25	study	study	NOUN
easat-5821	254	26	.	.	PUNCT
easat-5821	255	1	the	the	DET
easat-5821	255	2	f2	f2	PROPN
easat-5821	255	3	statistic	statistic	NOUN
easat-5821	255	4	reveals	reveal	VERB
easat-5821	255	5	that	that	SCONJ
easat-5821	255	6	the	the	DET
easat-5821	255	7	effects	effect	NOUN
easat-5821	255	8	of	of	ADP
easat-5821	255	9	perceived	perceive	VERB
easat-5821	255	10	behavioral	behavioral	ADJ
easat-5821	255	11	control	control	NOUN
easat-5821	255	12	(	(	PUNCT
easat-5821	255	13	0.016	0.016	NUM
easat-5821	255	14	)	)	PUNCT
easat-5821	255	15	and	and	CCONJ
easat-5821	255	16	subjective	subjective	ADJ
easat-5821	255	17	norms	norm	NOUN
easat-5821	255	18	(	(	PUNCT
easat-5821	255	19	0.007	0.007	NUM
easat-5821	255	20	)	)	PUNCT
easat-5821	255	21	on	on	ADP
easat-5821	255	22	behavioral	behavioral	ADJ
easat-5821	255	23	intention	intention	NOUN
easat-5821	255	24	towards	towards	ADP
easat-5821	255	25	vat	vat	NOUN
easat-5821	255	26	compliance	compliance	NOUN
easat-5821	255	27	are	be	AUX
easat-5821	255	28	minimal	minimal	ADJ
easat-5821	255	29	,	,	PUNCT
easat-5821	255	30	whereas	whereas	SCONJ
easat-5821	255	31	the	the	DET
easat-5821	255	32	influences	influence	NOUN
easat-5821	255	33	of	of	ADP
easat-5821	255	34	attitude	attitude	NOUN
easat-5821	255	35	(	(	PUNCT
easat-5821	255	36	0.202	0.202	NUM
easat-5821	255	37	)	)	PUNCT
easat-5821	255	38	and	and	CCONJ
easat-5821	255	39	patriotism	patriotism	NOUN
easat-5821	255	40	(	(	PUNCT
easat-5821	255	41	0.242	0.242	NUM
easat-5821	255	42	)	)	PUNCT
easat-5821	255	43	are	be	AUX
easat-5821	255	44	moderate	moderate	ADJ
easat-5821	255	45	.	.	PUNCT
easat-5821	256	1	furthermore	furthermore	ADV
easat-5821	256	2	,	,	PUNCT
easat-5821	256	3	the	the	DET
easat-5821	256	4	q²	q²	ADJ
easat-5821	256	5	statistic	statistic	ADJ
easat-5821	256	6	value	value	NOUN
easat-5821	256	7	of	of	ADP
easat-5821	256	8	0.248	0.248	NUM
easat-5821	256	9	indicates	indicate	VERB
easat-5821	256	10	that	that	SCONJ
easat-5821	256	11	the	the	DET
easat-5821	256	12	model	model	NOUN
easat-5821	256	13	possesses	possess	VERB
easat-5821	256	14	a	a	DET
easat-5821	256	15	moderate	moderate	ADJ
easat-5821	256	16	level	level	NOUN
easat-5821	256	17	of	of	ADP
easat-5821	256	18	predictive	predictive	ADJ
easat-5821	256	19	relevance	relevance	NOUN
easat-5821	256	20	regarding	regard	VERB
easat-5821	256	21	the	the	DET
easat-5821	256	22	endogenous	endogenous	ADJ
easat-5821	256	23	variables	variable	NOUN
easat-5821	256	24	,	,	PUNCT
easat-5821	256	25	suggesting	suggest	VERB
easat-5821	256	26	it	it	PRON
easat-5821	256	27	accounts	account	VERB
easat-5821	256	28	for	for	ADP
easat-5821	256	29	approximately	approximately	ADV
easat-5821	256	30	24.8	24.8	NUM
easat-5821	256	31	%	%	NOUN
easat-5821	256	32	of	of	ADP
easat-5821	256	33	the	the	DET
easat-5821	256	34	variance	variance	NOUN
easat-5821	256	35	in	in	ADP
easat-5821	256	36	the	the	DET
easat-5821	256	37	data	datum	NOUN
easat-5821	256	38	.	.	PUNCT
easat-5821	257	1	this	this	DET
easat-5821	257	2	finding	finding	NOUN
easat-5821	257	3	implies	imply	VERB
easat-5821	257	4	that	that	SCONJ
easat-5821	257	5	while	while	SCONJ
easat-5821	257	6	the	the	DET
easat-5821	257	7	model	model	NOUN
easat-5821	257	8	demonstrates	demonstrate	VERB
easat-5821	257	9	a	a	DET
easat-5821	257	10	satisfactory	satisfactory	ADJ
easat-5821	257	11	capacity	capacity	NOUN
easat-5821	257	12	for	for	ADP
easat-5821	257	13	predicting	predict	VERB
easat-5821	257	14	outcomes	outcome	NOUN
easat-5821	257	15	,	,	PUNCT
easat-5821	257	16	there	there	PRON
easat-5821	257	17	remains	remain	VERB
easat-5821	257	18	potential	potential	ADJ
easat-5821	257	19	for	for	ADP
easat-5821	257	20	enhancement	enhancement	NOUN
easat-5821	257	21	.	.	PUNCT
easat-5821	258	1	transparency	transparency	NOUN
easat-5821	258	2	:	:	PUNCT
easat-5821	258	3	the	the	DET
easat-5821	258	4	authors	author	NOUN
easat-5821	258	5	confirm	confirm	VERB
easat-5821	258	6	that	that	SCONJ
easat-5821	258	7	the	the	DET
easat-5821	258	8	manuscript	manuscript	NOUN
easat-5821	258	9	is	be	AUX
easat-5821	258	10	an	an	DET
easat-5821	258	11	honest	honest	ADJ
easat-5821	258	12	,	,	PUNCT
easat-5821	258	13	accurate	accurate	ADJ
easat-5821	258	14	,	,	PUNCT
easat-5821	258	15	and	and	CCONJ
easat-5821	258	16	transparent	transparent	ADJ
easat-5821	258	17	account	account	NOUN
easat-5821	258	18	of	of	ADP
easat-5821	258	19	the	the	DET
easat-5821	258	20	study	study	NOUN
easat-5821	258	21	;	;	PUNCT
easat-5821	258	22	that	that	SCONJ
easat-5821	258	23	no	no	DET
easat-5821	258	24	vital	vital	ADJ
easat-5821	258	25	features	feature	NOUN
easat-5821	258	26	of	of	ADP
easat-5821	258	27	the	the	DET
easat-5821	258	28	study	study	NOUN
easat-5821	258	29	have	have	AUX
easat-5821	258	30	been	be	AUX
easat-5821	258	31	omitted	omit	VERB
easat-5821	258	32	;	;	PUNCT
easat-5821	258	33	and	and	CCONJ
easat-5821	258	34	that	that	SCONJ
easat-5821	258	35	any	any	DET
easat-5821	258	36	discrepancies	discrepancy	NOUN
easat-5821	258	37	from	from	ADP
easat-5821	258	38	the	the	DET
easat-5821	258	39	study	study	NOUN
easat-5821	258	40	as	as	SCONJ
easat-5821	258	41	planned	plan	VERB
easat-5821	258	42	have	have	AUX
easat-5821	258	43	been	be	AUX
easat-5821	258	44	explained	explain	VERB
easat-5821	258	45	.	.	PUNCT
easat-5821	259	1	this	this	DET
easat-5821	259	2	study	study	NOUN
easat-5821	259	3	followed	follow	VERB
easat-5821	259	4	all	all	DET
easat-5821	259	5	ethical	ethical	ADJ
easat-5821	259	6	practices	practice	NOUN
easat-5821	259	7	during	during	ADP
easat-5821	259	8	writing	writing	NOUN
easat-5821	259	9	.	.	PUNCT
easat-5821	260	1	copyright	copyright	NOUN
easat-5821	260	2	:	:	PUNCT
easat-5821	260	3	©	©	PROPN
easat-5821	260	4	2025	2025	NUM
easat-5821	260	5	by	by	ADP
easat-5821	260	6	the	the	DET
easat-5821	260	7	authors	author	NOUN
easat-5821	260	8	.	.	PUNCT
easat-5821	261	1	this	this	DET
easat-5821	261	2	open	open	ADJ
easat-5821	261	3	-	-	PUNCT
easat-5821	261	4	access	access	NOUN
easat-5821	261	5	article	article	NOUN
easat-5821	261	6	is	be	AUX
easat-5821	261	7	distributed	distribute	VERB
easat-5821	261	8	under	under	ADP
easat-5821	261	9	the	the	DET
easat-5821	261	10	terms	term	NOUN
easat-5821	261	11	and	and	CCONJ
easat-5821	261	12	conditions	condition	NOUN
easat-5821	261	13	of	of	ADP
easat-5821	261	14	the	the	DET
easat-5821	261	15	creative	creative	ADJ
easat-5821	261	16	commons	common	NOUN
easat-5821	261	17	attribution	attribution	NOUN
easat-5821	261	18	(	(	PUNCT
easat-5821	261	19	cc	cc	NOUN
easat-5821	261	20	by	by	ADP
easat-5821	261	21	)	)	PUNCT
easat-5821	261	22	license	license	NOUN
easat-5821	261	23	(	(	PUNCT
easat-5821	261	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5821	261	25	)	)	PUNCT
easat-5821	261	26	.	.	PUNCT
easat-5821	262	1	references	reference	NOUN
easat-5821	262	2	[	[	X
easat-5821	262	3	1	1	NUM
easat-5821	262	4	]	]	X
easat-5821	262	5	international	international	ADJ
easat-5821	262	6	monetary	monetary	ADJ
easat-5821	262	7	fund	fund	NOUN
easat-5821	262	8	,	,	PUNCT
easat-5821	262	9	"	"	PUNCT
easat-5821	262	10	cambodia	cambodia	PROPN
easat-5821	262	11	,	,	PUNCT
easat-5821	262	12	government	government	NOUN
easat-5821	262	13	financial	financial	ADJ
easat-5821	262	14	statistics	statistic	NOUN
easat-5821	262	15	(	(	PUNCT
easat-5821	262	16	gfs	gfs	NOUN
easat-5821	262	17	)	)	PUNCT
easat-5821	263	1	[	[	X
easat-5821	263	2	data	datum	NOUN
easat-5821	263	3	file	file	NOUN
easat-5821	263	4	]	]	PUNCT
easat-5821	263	5	,	,	PUNCT
easat-5821	263	6	"	"	PUNCT
easat-5821	263	7	retrieved	retrieve	VERB
easat-5821	263	8	:	:	PUNCT
easat-5821	263	9	https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405	https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405	NOUN
easat-5821	263	10	,	,	PUNCT
easat-5821	263	11	2024	2024	NUM
easat-5821	263	12	.	.	PUNCT
easat-5821	264	1	[	[	X
easat-5821	264	2	2	2	NUM
easat-5821	264	3	]	]	PUNCT
easat-5821	264	4	asian	asian	PROPN
easat-5821	264	5	development	development	PROPN
easat-5821	264	6	bank	bank	PROPN
easat-5821	264	7	,	,	PUNCT
easat-5821	264	8	"	"	PUNCT
easat-5821	264	9	cambodia	cambodia	PROPN
easat-5821	264	10	,	,	PUNCT
easat-5821	264	11	key	key	ADJ
easat-5821	264	12	indicators	indicator	NOUN
easat-5821	264	13	,	,	PUNCT
easat-5821	264	14	"	"	PUNCT
easat-5821	264	15	retrieved	retrieve	VERB
easat-5821	264	16	:	:	PUNCT
easat-5821	264	17	https://data.adb.org/dataset/cambodia-keyindicators	https://data.adb.org/dataset/cambodia-keyindicator	NOUN
easat-5821	264	18	,	,	PUNCT
easat-5821	264	19	2024	2024	NUM
easat-5821	264	20	.	.	PUNCT
easat-5821	265	1	[	[	X
easat-5821	265	2	3	3	X
easat-5821	265	3	]	]	PUNCT
easat-5821	265	4	t.	t.	PROPN
easat-5821	265	5	bani	bani	PROPN
easat-5821	265	6	-	-	PUNCT
easat-5821	265	7	khalid	khalid	PROPN
easat-5821	265	8	,	,	PUNCT
easat-5821	265	9	a.	a.	PROPN
easat-5821	265	10	f.	f.	PROPN
easat-5821	265	11	alshira’h	alshira’h	PROPN
easat-5821	265	12	,	,	PUNCT
easat-5821	265	13	and	and	CCONJ
easat-5821	265	14	m.	m.	PROPN
easat-5821	265	15	h.	h.	PROPN
easat-5821	265	16	alshirah	alshirah	PROPN
easat-5821	265	17	,	,	PUNCT
easat-5821	265	18	"	"	PUNCT
easat-5821	265	19	determinants	determinant	NOUN
easat-5821	265	20	of	of	ADP
easat-5821	265	21	tax	tax	NOUN
easat-5821	265	22	compliance	compliance	NOUN
easat-5821	265	23	intention	intention	NOUN
easat-5821	265	24	among	among	ADP
easat-5821	265	25	jordanian	jordanian	ADJ
easat-5821	265	26	smes	sme	NOUN
easat-5821	265	27	:	:	PUNCT
easat-5821	265	28	a	a	DET
easat-5821	265	29	focus	focus	NOUN
easat-5821	265	30	on	on	ADP
easat-5821	265	31	the	the	DET
easat-5821	265	32	theory	theory	NOUN
easat-5821	265	33	of	of	ADP
easat-5821	265	34	planned	plan	VERB
easat-5821	265	35	behavior	behavior	NOUN
easat-5821	265	36	,	,	PUNCT
easat-5821	265	37	"	"	PUNCT
easat-5821	265	38	economies	economy	NOUN
easat-5821	265	39	,	,	PUNCT
easat-5821	265	40	vol	vol	NOUN
easat-5821	265	41	.	.	PROPN
easat-5821	266	1	10	10	NUM
easat-5821	266	2	,	,	PUNCT
easat-5821	266	3	no	no	INTJ
easat-5821	266	4	.	.	NOUN
easat-5821	266	5	2	2	NUM
easat-5821	266	6	,	,	PUNCT
easat-5821	266	7	p.	p.	NOUN
easat-5821	266	8	30	30	NUM
easat-5821	266	9	,	,	PUNCT
easat-5821	266	10	2022	2022	NUM
easat-5821	266	11	.	.	PUNCT
easat-5821	267	1	https://doi.org/10.3390/economies10020030	https://doi.org/10.3390/economies10020030	PROPN
easat-5821	267	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5821	267	3	https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405	https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405	PROPN
easat-5821	267	4	https://data.adb.org/dataset/cambodia-key-indicators	https://data.adb.org/dataset/cambodia-key-indicator	VERB
easat-5821	267	5	https://data.adb.org/dataset/cambodia-key-indicators	https://data.adb.org/dataset/cambodia-key-indicator	NOUN
easat-5821	267	6	https://doi.org/10.3390/economies10020030	https://doi.org/10.3390/economies10020030	PROPN
easat-5821	267	7	2480	2480	NUM
easat-5821	267	8	edelweiss	edelweiss	PROPN
easat-5821	267	9	applied	apply	VERB
easat-5821	267	10	science	science	NOUN
easat-5821	267	11	and	and	CCONJ
easat-5821	267	12	technology	technology	NOUN
easat-5821	267	13	issn	issn	PROPN
easat-5821	267	14	:	:	PUNCT
easat-5821	267	15	2576	2576	NUM
easat-5821	267	16	-	-	SYM
easat-5821	267	17	8484	8484	NUM
easat-5821	267	18	vol	vol	NOUN
easat-5821	267	19	.	.	PROPN
easat-5821	268	1	9	9	NUM
easat-5821	268	2	,	,	PUNCT
easat-5821	268	3	no	no	INTJ
easat-5821	268	4	.	.	NOUN
easat-5821	269	1	3	3	NUM
easat-5821	269	2	:	:	SYM
easat-5821	269	3	2470	2470	NUM
easat-5821	269	4	-	-	SYM
easat-5821	269	5	2481	2481	NUM
easat-5821	269	6	,	,	PUNCT
easat-5821	269	7	2025	2025	NUM
easat-5821	269	8	doi	doi	NOUN
easat-5821	269	9	:	:	PUNCT
easat-5821	269	10	10.55214/25768484.v9i3.5821	10.55214/25768484.v9i3.5821	NUM
easat-5821	269	11	©	©	PROPN
easat-5821	269	12	2025	2025	NUM
easat-5821	269	13	by	by	ADP
easat-5821	269	14	the	the	DET
easat-5821	269	15	authors	author	NOUN
easat-5821	269	16	;	;	PUNCT
easat-5821	269	17	licensee	licensee	PROPN
easat-5821	269	18	learning	learning	NOUN
easat-5821	269	19	gate	gate	NOUN
easat-5821	270	1	[	[	X
easat-5821	270	2	4	4	NUM
easat-5821	270	3	]	]	PUNCT
easat-5821	270	4	h.	h.	PROPN
easat-5821	270	5	b.	b.	PROPN
easat-5821	270	6	taing	taing	PROPN
easat-5821	270	7	and	and	CCONJ
easat-5821	270	8	y.	y.	PROPN
easat-5821	270	9	chang	chang	PROPN
easat-5821	270	10	,	,	PUNCT
easat-5821	270	11	"	"	PUNCT
easat-5821	270	12	determinants	determinant	NOUN
easat-5821	270	13	of	of	ADP
easat-5821	270	14	tax	tax	NOUN
easat-5821	270	15	compliance	compliance	NOUN
easat-5821	270	16	intention	intention	NOUN
easat-5821	270	17	:	:	PUNCT
easat-5821	270	18	focus	focus	VERB
easat-5821	270	19	on	on	ADP
easat-5821	270	20	the	the	DET
easat-5821	270	21	theory	theory	NOUN
easat-5821	270	22	of	of	ADP
easat-5821	270	23	planned	plan	VERB
easat-5821	270	24	behavior	behavior	NOUN
easat-5821	270	25	,	,	PUNCT
easat-5821	270	26	"	"	PUNCT
easat-5821	270	27	international	international	ADJ
easat-5821	270	28	journal	journal	NOUN
easat-5821	270	29	of	of	ADP
easat-5821	270	30	public	public	ADJ
easat-5821	270	31	administration	administration	NOUN
easat-5821	270	32	,	,	PUNCT
easat-5821	270	33	vol	vol	NOUN
easat-5821	270	34	.	.	PROPN
easat-5821	270	35	44	44	NUM
easat-5821	270	36	,	,	PUNCT
easat-5821	270	37	no	no	INTJ
easat-5821	270	38	.	.	NOUN
easat-5821	270	39	1	1	NUM
easat-5821	270	40	,	,	PUNCT
easat-5821	270	41	pp	pp	ADJ
easat-5821	270	42	.	.	PUNCT
easat-5821	271	1	62	62	NUM
easat-5821	271	2	-	-	SYM
easat-5821	271	3	73	73	NUM
easat-5821	271	4	,	,	PUNCT
easat-5821	271	5	2021	2021	NUM
easat-5821	271	6	.	.	PUNCT
easat-5821	272	1	https://doi.org/10.1080/01900692.2020.1728313	https://doi.org/10.1080/01900692.2020.1728313	PUNCT
easat-5821	273	1	[	[	X
easat-5821	273	2	5	5	NUM
easat-5821	273	3	]	]	PUNCT
easat-5821	273	4	k.	k.	PROPN
easat-5821	273	5	gangl	gangl	PROPN
easat-5821	273	6	,	,	PUNCT
easat-5821	273	7	b.	b.	PROPN
easat-5821	273	8	torgler	torgler	NOUN
easat-5821	273	9	,	,	PUNCT
easat-5821	273	10	and	and	CCONJ
easat-5821	273	11	e.	e.	PROPN
easat-5821	273	12	kirchler	kirchler	PROPN
easat-5821	273	13	,	,	PUNCT
easat-5821	273	14	"	"	PUNCT
easat-5821	273	15	patriotism	patriotism	NOUN
easat-5821	273	16	's	's	PART
easat-5821	273	17	impact	impact	NOUN
easat-5821	273	18	on	on	ADP
easat-5821	273	19	cooperation	cooperation	NOUN
easat-5821	273	20	with	with	ADP
easat-5821	273	21	the	the	DET
easat-5821	273	22	state	state	NOUN
easat-5821	273	23	:	:	PUNCT
easat-5821	273	24	an	an	DET
easat-5821	273	25	experimental	experimental	ADJ
easat-5821	273	26	study	study	NOUN
easat-5821	273	27	on	on	ADP
easat-5821	273	28	tax	tax	NOUN
easat-5821	273	29	compliance	compliance	NOUN
easat-5821	273	30	,	,	PUNCT
easat-5821	273	31	"	"	PUNCT
easat-5821	273	32	political	political	ADJ
easat-5821	273	33	psychology	psychology	NOUN
easat-5821	273	34	,	,	PUNCT
easat-5821	273	35	vol	vol	NOUN
easat-5821	273	36	.	.	PROPN
easat-5821	273	37	37	37	NUM
easat-5821	273	38	,	,	PUNCT
easat-5821	273	39	no	no	INTJ
easat-5821	273	40	.	.	NOUN
easat-5821	273	41	6	6	NUM
easat-5821	273	42	,	,	PUNCT
easat-5821	273	43	pp	pp	ADJ
easat-5821	273	44	.	.	PUNCT
easat-5821	274	1	867	867	NUM
easat-5821	274	2	-	-	SYM
easat-5821	274	3	881	881	NUM
easat-5821	274	4	,	,	PUNCT
easat-5821	274	5	2016	2016	NUM
easat-5821	274	6	.	.	PUNCT
easat-5821	275	1	https://doi.org/10.1111/pops.12294	https://doi.org/10.1111/pops.12294	NOUN
easat-5821	276	1	[	[	X
easat-5821	276	2	6	6	NUM
easat-5821	276	3	]	]	PUNCT
easat-5821	276	4	a.	a.	NOUN
easat-5821	276	5	f.	f.	PROPN
easat-5821	276	6	alshira'h	alshira'h	PROPN
easat-5821	277	1	and	and	CCONJ
easat-5821	277	2	h.	h.	PROPN
easat-5821	277	3	abdul	abdul	PROPN
easat-5821	277	4	-	-	PUNCT
easat-5821	277	5	jabbar	jabbar	PROPN
easat-5821	277	6	,	,	PUNCT
easat-5821	277	7	"	"	PUNCT
easat-5821	277	8	moderating	moderate	VERB
easat-5821	277	9	role	role	NOUN
easat-5821	277	10	of	of	ADP
easat-5821	277	11	patriotism	patriotism	NOUN
easat-5821	277	12	on	on	ADP
easat-5821	277	13	sales	sale	NOUN
easat-5821	277	14	tax	tax	NOUN
easat-5821	277	15	compliance	compliance	NOUN
easat-5821	277	16	among	among	ADP
easat-5821	277	17	jordanian	jordanian	ADJ
easat-5821	277	18	smes	sme	NOUN
easat-5821	277	19	,	,	PUNCT
easat-5821	277	20	"	"	PUNCT
easat-5821	277	21	international	international	ADJ
easat-5821	277	22	journal	journal	NOUN
easat-5821	277	23	of	of	ADP
easat-5821	277	24	islamic	islamic	ADJ
easat-5821	277	25	and	and	CCONJ
easat-5821	277	26	middle	middle	ADJ
easat-5821	277	27	eastern	eastern	ADJ
easat-5821	277	28	finance	finance	NOUN
easat-5821	277	29	and	and	CCONJ
easat-5821	277	30	management	management	NOUN
easat-5821	277	31	,	,	PUNCT
easat-5821	277	32	vol	vol	NOUN
easat-5821	277	33	.	.	PROPN
easat-5821	277	34	13	13	NUM
easat-5821	277	35	,	,	PUNCT
easat-5821	277	36	no	no	INTJ
easat-5821	277	37	.	.	NOUN
easat-5821	277	38	3	3	NUM
easat-5821	277	39	,	,	PUNCT
easat-5821	277	40	pp	pp	ADJ
easat-5821	277	41	.	.	PUNCT
easat-5821	278	1	389	389	NUM
easat-5821	278	2	-	-	SYM
easat-5821	278	3	415	415	NUM
easat-5821	278	4	,	,	PUNCT
easat-5821	278	5	2020	2020	NUM
easat-5821	278	6	.	.	PUNCT
easat-5821	279	1	https://doi.org/10.1108/imefm-04-2019-0139	https://doi.org/10.1108/imefm-04-2019-0139	ADJ
easat-5821	279	2	[	[	X
easat-5821	279	3	7	7	NUM
easat-5821	279	4	]	]	X
easat-5821	279	5	f.	f.	NOUN
easat-5821	279	6	inasius	inasius	PROPN
easat-5821	279	7	,	,	PUNCT
easat-5821	279	8	g.	g.	PROPN
easat-5821	279	9	darijanto	darijanto	PROPN
easat-5821	279	10	,	,	PUNCT
easat-5821	279	11	e.	e.	PROPN
easat-5821	279	12	gani	gani	PROPN
easat-5821	279	13	,	,	PUNCT
easat-5821	279	14	and	and	CCONJ
easat-5821	279	15	g.	g.	PROPN
easat-5821	279	16	soepriyanto	soepriyanto	NOUN
easat-5821	279	17	,	,	PUNCT
easat-5821	279	18	"	"	PUNCT
easat-5821	279	19	tax	tax	NOUN
easat-5821	279	20	compliance	compliance	NOUN
easat-5821	279	21	after	after	ADP
easat-5821	279	22	the	the	DET
easat-5821	279	23	implementation	implementation	NOUN
easat-5821	279	24	of	of	ADP
easat-5821	279	25	tax	tax	NOUN
easat-5821	279	26	amnesty	amnesty	NOUN
easat-5821	279	27	in	in	ADP
easat-5821	279	28	indonesia	indonesia	PROPN
easat-5821	279	29	,	,	PUNCT
easat-5821	279	30	"	"	PUNCT
easat-5821	279	31	sage	sage	NOUN
easat-5821	279	32	open	open	ADJ
easat-5821	279	33	,	,	PUNCT
easat-5821	279	34	vol	vol	NOUN
easat-5821	279	35	.	.	PROPN
easat-5821	279	36	10	10	NUM
easat-5821	279	37	,	,	PUNCT
easat-5821	279	38	no	no	INTJ
easat-5821	279	39	.	.	NOUN
easat-5821	279	40	4	4	NUM
easat-5821	279	41	,	,	PUNCT
easat-5821	279	42	p.	p.	NOUN
easat-5821	279	43	2158244020968793	2158244020968793	NUM
easat-5821	279	44	,	,	PUNCT
easat-5821	279	45	2020	2020	NUM
easat-5821	279	46	.	.	PUNCT
easat-5821	280	1	https://doi.org/10.1177/2158244020968793	https://doi.org/10.1177/2158244020968793	ADJ
easat-5821	280	2	[	[	SYM
easat-5821	280	3	8	8	NUM
easat-5821	280	4	]	]	X
easat-5821	280	5	n.	n.	PROPN
easat-5821	280	6	abd	abd	PROPN
easat-5821	280	7	hamid	hamid	PROPN
easat-5821	280	8	,	,	PUNCT
easat-5821	280	9	n.	n.	PROPN
easat-5821	280	10	a.	a.	PROPN
easat-5821	280	11	ibrahim	ibrahim	PROPN
easat-5821	280	12	,	,	PUNCT
easat-5821	280	13	n.	n.	PROPN
easat-5821	280	14	a.	a.	PROPN
easat-5821	280	15	ibrahim	ibrahim	PROPN
easat-5821	280	16	,	,	PUNCT
easat-5821	280	17	n.	n.	PROPN
easat-5821	280	18	ariffin	ariffin	PROPN
easat-5821	280	19	,	,	PUNCT
easat-5821	280	20	r.	r.	PROPN
easat-5821	280	21	taharin	taharin	PROPN
easat-5821	280	22	,	,	PUNCT
easat-5821	280	23	and	and	CCONJ
easat-5821	280	24	f.	f.	PROPN
easat-5821	280	25	a.	a.	PROPN
easat-5821	280	26	jelani	jelani	PROPN
easat-5821	280	27	,	,	PUNCT
easat-5821	280	28	"	"	PUNCT
easat-5821	280	29	factors	factor	NOUN
easat-5821	280	30	affecting	affect	VERB
easat-5821	280	31	tax	tax	NOUN
easat-5821	280	32	compliance	compliance	NOUN
easat-5821	280	33	among	among	ADP
easat-5821	280	34	malaysian	malaysian	ADJ
easat-5821	280	35	smes	sme	NOUN
easat-5821	280	36	in	in	ADP
easat-5821	280	37	e	e	PROPN
easat-5821	280	38	-	-	PROPN
easat-5821	280	39	commerce	commerce	NOUN
easat-5821	280	40	business	business	NOUN
easat-5821	280	41	,	,	PUNCT
easat-5821	280	42	"	"	PUNCT
easat-5821	280	43	international	international	ADJ
easat-5821	280	44	journal	journal	NOUN
easat-5821	280	45	of	of	ADP
easat-5821	280	46	asian	asian	ADJ
easat-5821	280	47	social	social	ADJ
easat-5821	280	48	science	science	NOUN
easat-5821	280	49	,	,	PUNCT
easat-5821	280	50	vol	vol	NOUN
easat-5821	280	51	.	.	PROPN
easat-5821	280	52	9	9	NUM
easat-5821	280	53	,	,	PUNCT
easat-5821	280	54	no	no	INTJ
easat-5821	280	55	.	.	NOUN
easat-5821	280	56	1	1	NUM
easat-5821	280	57	,	,	PUNCT
easat-5821	280	58	pp	pp	ADJ
easat-5821	280	59	.	.	PUNCT
easat-5821	281	1	74	74	NUM
easat-5821	281	2	-	-	SYM
easat-5821	281	3	85	85	NUM
easat-5821	281	4	,	,	PUNCT
easat-5821	281	5	2019	2019	NUM
easat-5821	281	6	.	.	PUNCT
easat-5821	282	1	https://doi.org/10.18488/journal.1.2019.91.74.85	https://doi.org/10.18488/journal.1.2019.91.74.85	VERB
easat-5821	283	1	[	[	X
easat-5821	283	2	9	9	NUM
easat-5821	283	3	]	]	PUNCT
easat-5821	283	4	k.	k.	PROPN
easat-5821	283	5	devos	devos	PROPN
easat-5821	283	6	,	,	PUNCT
easat-5821	283	7	factors	factor	NOUN
easat-5821	283	8	influencing	influence	VERB
easat-5821	283	9	individual	individual	ADJ
easat-5821	283	10	taxpayer	taxpayer	NOUN
easat-5821	283	11	compliance	compliance	NOUN
easat-5821	283	12	behaviour	behaviour	NOUN
easat-5821	283	13	(	(	PUNCT
easat-5821	283	14	chapter	chapter	NOUN
easat-5821	283	15	2	2	NUM
easat-5821	283	16	)	)	PUNCT
easat-5821	283	17	.	.	PUNCT
easat-5821	284	1	springer	springer	NOUN
easat-5821	284	2	.	.	PUNCT
easat-5821	285	1	https://doi.org/10.1007/978-94-007-7476-6_2	https://doi.org/10.1007/978-94-007-7476-6_2	PROPN
easat-5821	285	2	,	,	PUNCT
easat-5821	285	3	2014	2014	NUM
easat-5821	285	4	.	.	PUNCT
easat-5821	286	1	[	[	X
easat-5821	286	2	10	10	NUM
easat-5821	286	3	]	]	X
easat-5821	286	4	j.	j.	PROPN
easat-5821	286	5	alm	alm	PROPN
easat-5821	286	6	,	,	PUNCT
easat-5821	286	7	"	"	PUNCT
easat-5821	286	8	what	what	PRON
easat-5821	286	9	motivates	motivate	VERB
easat-5821	286	10	tax	tax	NOUN
easat-5821	286	11	compliance	compliance	NOUN
easat-5821	286	12	?	?	PUNCT
easat-5821	286	13	,	,	PUNCT
easat-5821	286	14	"	"	PUNCT
easat-5821	286	15	journal	journal	NOUN
easat-5821	286	16	of	of	ADP
easat-5821	286	17	economic	economic	ADJ
easat-5821	286	18	surveys	survey	NOUN
easat-5821	286	19	,	,	PUNCT
easat-5821	286	20	vol	vol	NOUN
easat-5821	286	21	.	.	PROPN
easat-5821	287	1	33	33	NUM
easat-5821	287	2	,	,	PUNCT
easat-5821	287	3	no	no	INTJ
easat-5821	287	4	.	.	NOUN
easat-5821	287	5	2	2	NUM
easat-5821	287	6	,	,	PUNCT
easat-5821	287	7	pp	pp	ADJ
easat-5821	287	8	.	.	PUNCT
easat-5821	288	1	353	353	NUM
easat-5821	288	2	-	-	SYM
easat-5821	288	3	388	388	NUM
easat-5821	288	4	,	,	PUNCT
easat-5821	288	5	2019	2019	NUM
easat-5821	288	6	.	.	PUNCT
easat-5821	288	7	https://doi.org/10.1111/joes.12272	https://doi.org/10.1111/joes.12272	PUNCT
easat-5821	289	1	[	[	X
easat-5821	289	2	11	11	NUM
easat-5821	289	3	]	]	X
easat-5821	289	4	f.	f.	PROPN
easat-5821	289	5	heinemann	heinemann	PROPN
easat-5821	289	6	and	and	CCONJ
easat-5821	289	7	m.	m.	PROPN
easat-5821	289	8	g.	g.	PROPN
easat-5821	289	9	kocher	kocher	PROPN
easat-5821	289	10	,	,	PUNCT
easat-5821	289	11	"	"	PUNCT
easat-5821	289	12	tax	tax	NOUN
easat-5821	289	13	compliance	compliance	NOUN
easat-5821	289	14	under	under	ADP
easat-5821	289	15	tax	tax	NOUN
easat-5821	289	16	regime	regime	NOUN
easat-5821	289	17	changes	change	NOUN
easat-5821	289	18	,	,	PUNCT
easat-5821	289	19	"	"	PUNCT
easat-5821	289	20	international	international	ADJ
easat-5821	289	21	tax	tax	NOUN
easat-5821	289	22	and	and	CCONJ
easat-5821	289	23	public	public	ADJ
easat-5821	289	24	finance	finance	NOUN
easat-5821	289	25	,	,	PUNCT
easat-5821	289	26	vol	vol	NOUN
easat-5821	289	27	.	.	PROPN
easat-5821	289	28	20	20	NUM
easat-5821	289	29	,	,	PUNCT
easat-5821	289	30	pp	pp	ADJ
easat-5821	289	31	.	.	PUNCT
easat-5821	290	1	225	225	NUM
easat-5821	290	2	-	-	SYM
easat-5821	290	3	246	246	NUM
easat-5821	290	4	,	,	PUNCT
easat-5821	290	5	2013	2013	NUM
easat-5821	290	6	.	.	PUNCT
easat-5821	291	1	https://doi.org/10.1007/s10797-012-9222-3	https://doi.org/10.1007/s10797-012-9222-3	NUM
easat-5821	292	1	[	[	X
easat-5821	292	2	12	12	NUM
easat-5821	292	3	]	]	X
easat-5821	292	4	h.	h.	PROPN
easat-5821	292	5	v.	v.	CCONJ
easat-5821	292	6	tauchen	tauchen	PROPN
easat-5821	292	7	,	,	PUNCT
easat-5821	292	8	a.	a.	PROPN
easat-5821	292	9	d.	d.	PROPN
easat-5821	292	10	witte	witte	PROPN
easat-5821	292	11	,	,	PUNCT
easat-5821	292	12	and	and	CCONJ
easat-5821	292	13	k.	k.	PROPN
easat-5821	292	14	j.	j.	PROPN
easat-5821	292	15	beron	beron	PROPN
easat-5821	292	16	,	,	PUNCT
easat-5821	292	17	"	"	PUNCT
easat-5821	292	18	tax	tax	NOUN
easat-5821	292	19	compliance	compliance	NOUN
easat-5821	292	20	:	:	PUNCT
easat-5821	292	21	an	an	DET
easat-5821	292	22	investigation	investigation	NOUN
easat-5821	292	23	using	use	VERB
easat-5821	292	24	individual	individual	ADJ
easat-5821	292	25	taxpayer	taxpayer	NOUN
easat-5821	292	26	compliance	compliance	NOUN
easat-5821	292	27	measurement	measurement	NOUN
easat-5821	292	28	program	program	NOUN
easat-5821	292	29	(	(	PUNCT
easat-5821	292	30	tcmp	tcmp	PROPN
easat-5821	292	31	)	)	PUNCT
easat-5821	292	32	data	datum	NOUN
easat-5821	292	33	,	,	PUNCT
easat-5821	292	34	"	"	PUNCT
easat-5821	292	35	journal	journal	NOUN
easat-5821	292	36	of	of	ADP
easat-5821	292	37	quantitative	quantitative	ADJ
easat-5821	292	38	criminology	criminology	NOUN
easat-5821	292	39	,	,	PUNCT
easat-5821	292	40	vol	vol	NOUN
easat-5821	292	41	.	.	PROPN
easat-5821	292	42	9	9	NUM
easat-5821	292	43	,	,	PUNCT
easat-5821	292	44	pp	pp	ADJ
easat-5821	292	45	.	.	PUNCT
easat-5821	293	1	177	177	NUM
easat-5821	293	2	-	-	SYM
easat-5821	293	3	202	202	NUM
easat-5821	293	4	,	,	PUNCT
easat-5821	293	5	1993	1993	NUM
easat-5821	293	6	.	.	PUNCT
easat-5821	294	1	[	[	X
easat-5821	294	2	13	13	NUM
easat-5821	294	3	]	]	PUNCT
easat-5821	294	4	a.	a.	NOUN
easat-5821	294	5	a.	a.	PROPN
easat-5821	294	6	batabyal	batabyal	PROPN
easat-5821	294	7	and	and	CCONJ
easat-5821	294	8	h.	h.	PROPN
easat-5821	294	9	beladi	beladi	PROPN
easat-5821	294	10	,	,	PUNCT
easat-5821	294	11	"	"	PUNCT
easat-5821	294	12	a	a	DET
easat-5821	294	13	theoretical	theoretical	ADJ
easat-5821	294	14	analysis	analysis	NOUN
easat-5821	294	15	of	of	ADP
easat-5821	294	16	income	income	NOUN
easat-5821	294	17	tax	tax	NOUN
easat-5821	294	18	evasion	evasion	NOUN
easat-5821	294	19	,	,	PUNCT
easat-5821	294	20	optimal	optimal	ADJ
easat-5821	294	21	auditing	auditing	NOUN
easat-5821	294	22	,	,	PUNCT
easat-5821	294	23	and	and	CCONJ
easat-5821	294	24	credibility	credibility	NOUN
easat-5821	294	25	in	in	ADP
easat-5821	294	26	developing	develop	VERB
easat-5821	294	27	countries	country	NOUN
easat-5821	294	28	,	,	PUNCT
easat-5821	294	29	"	"	PUNCT
easat-5821	294	30	journal	journal	NOUN
easat-5821	294	31	of	of	ADP
easat-5821	294	32	theoretical	theoretical	ADJ
easat-5821	294	33	politics	politic	NOUN
easat-5821	294	34	,	,	PUNCT
easat-5821	294	35	vol	vol	NOUN
easat-5821	294	36	.	.	PROPN
easat-5821	294	37	22	22	NUM
easat-5821	294	38	,	,	PUNCT
easat-5821	294	39	no	no	INTJ
easat-5821	294	40	.	.	NOUN
easat-5821	294	41	1	1	NUM
easat-5821	294	42	,	,	PUNCT
easat-5821	294	43	pp	pp	ADJ
easat-5821	294	44	.	.	PUNCT
easat-5821	295	1	123	123	NUM
easat-5821	295	2	-	-	SYM
easat-5821	295	3	133	133	NUM
easat-5821	295	4	,	,	PUNCT
easat-5821	295	5	2010	2010	NUM
easat-5821	295	6	.	.	PUNCT
easat-5821	296	1	https://doi.org/10.1177/0951629809349565	https://doi.org/10.1177/0951629809349565	NOUN
easat-5821	296	2	[	[	X
easat-5821	296	3	14	14	NUM
easat-5821	296	4	]	]	PUNCT
easat-5821	296	5	a.	a.	NOUN
easat-5821	296	6	abdul	abdul	PROPN
easat-5821	296	7	–	–	PUNCT
easat-5821	296	8	razak	razak	PROPN
easat-5821	296	9	and	and	CCONJ
easat-5821	296	10	c.	c.	PROPN
easat-5821	296	11	j.	j.	PROPN
easat-5821	296	12	adafula	adafula	PROPN
easat-5821	296	13	,	,	PUNCT
easat-5821	296	14	"	"	PUNCT
easat-5821	296	15	evaluating	evaluate	VERB
easat-5821	296	16	taxpayers	taxpayer	NOUN
easat-5821	296	17	’	’	PART
easat-5821	296	18	attitude	attitude	NOUN
easat-5821	296	19	and	and	CCONJ
easat-5821	296	20	its	its	PRON
easat-5821	296	21	influence	influence	NOUN
easat-5821	296	22	on	on	ADP
easat-5821	296	23	tax	tax	NOUN
easat-5821	296	24	compliance	compliance	NOUN
easat-5821	296	25	decisions	decision	NOUN
easat-5821	296	26	in	in	ADP
easat-5821	296	27	tamale	tamale	NOUN
easat-5821	296	28	,	,	PUNCT
easat-5821	296	29	ghana	ghana	PROPN
easat-5821	296	30	,	,	PUNCT
easat-5821	296	31	"	"	PUNCT
easat-5821	296	32	journal	journal	NOUN
easat-5821	296	33	of	of	ADP
easat-5821	296	34	accounting	accounting	NOUN
easat-5821	296	35	and	and	CCONJ
easat-5821	296	36	taxation	taxation	NOUN
easat-5821	296	37	,	,	PUNCT
easat-5821	296	38	vol	vol	NOUN
easat-5821	296	39	.	.	PROPN
easat-5821	296	40	5	5	NUM
easat-5821	296	41	,	,	PUNCT
easat-5821	296	42	no	no	INTJ
easat-5821	296	43	.	.	NOUN
easat-5821	296	44	3	3	NUM
easat-5821	296	45	,	,	PUNCT
easat-5821	296	46	pp	pp	ADJ
easat-5821	296	47	.	.	PUNCT
easat-5821	297	1	48	48	NUM
easat-5821	297	2	-	-	SYM
easat-5821	297	3	57	57	NUM
easat-5821	297	4	,	,	PUNCT
easat-5821	297	5	2013	2013	NUM
easat-5821	297	6	.	.	PUNCT
easat-5821	298	1	https://doi.org/10.5897/jat2013.0120	https://doi.org/10.5897/jat2013.0120	PUNCT
easat-5821	299	1	[	[	X
easat-5821	299	2	15	15	NUM
easat-5821	299	3	]	]	X
easat-5821	299	4	a.	a.	NOUN
easat-5821	299	5	guerra	guerra	PROPN
easat-5821	299	6	and	and	CCONJ
easat-5821	299	7	b.	b.	PROPN
easat-5821	299	8	harrington	harrington	PROPN
easat-5821	299	9	,	,	PUNCT
easat-5821	299	10	"	"	PUNCT
easat-5821	299	11	attitude	attitude	NOUN
easat-5821	299	12	–	–	PUNCT
easat-5821	299	13	behavior	behavior	NOUN
easat-5821	299	14	consistency	consistency	NOUN
easat-5821	299	15	in	in	ADP
easat-5821	299	16	tax	tax	NOUN
easat-5821	299	17	compliance	compliance	NOUN
easat-5821	299	18	:	:	PUNCT
easat-5821	299	19	a	a	DET
easat-5821	299	20	cross	cross	ADJ
easat-5821	299	21	-	-	ADJ
easat-5821	299	22	national	national	ADJ
easat-5821	299	23	comparison	comparison	NOUN
easat-5821	299	24	,	,	PUNCT
easat-5821	299	25	"	"	PUNCT
easat-5821	299	26	journal	journal	NOUN
easat-5821	299	27	of	of	ADP
easat-5821	299	28	economic	economic	ADJ
easat-5821	299	29	behavior	behavior	NOUN
easat-5821	299	30	&	&	CCONJ
easat-5821	299	31	organization	organization	PROPN
easat-5821	299	32	,	,	PUNCT
easat-5821	299	33	vol	vol	NOUN
easat-5821	299	34	.	.	PROPN
easat-5821	299	35	156	156	NUM
easat-5821	299	36	,	,	PUNCT
easat-5821	299	37	pp	pp	ADJ
easat-5821	299	38	.	.	PUNCT
easat-5821	300	1	184	184	NUM
easat-5821	300	2	-	-	SYM
easat-5821	300	3	205	205	NUM
easat-5821	300	4	,	,	PUNCT
easat-5821	300	5	2018	2018	NUM
easat-5821	300	6	.	.	PUNCT
easat-5821	301	1	https://doi.org/10.1016/j.jebo.2018.10.013	https://doi.org/10.1016/j.jebo.2018.10.013	NUM
easat-5821	302	1	[	[	X
easat-5821	302	2	16	16	NUM
easat-5821	302	3	]	]	PUNCT
easat-5821	302	4	m.	m.	NOUN
easat-5821	302	5	g.	g.	PROPN
easat-5821	302	6	allingham	allingham	PROPN
easat-5821	302	7	and	and	CCONJ
easat-5821	302	8	a.	a.	NOUN
easat-5821	302	9	sandmo	sandmo	PROPN
easat-5821	302	10	,	,	PUNCT
easat-5821	302	11	"	"	PUNCT
easat-5821	302	12	income	income	NOUN
easat-5821	302	13	tax	tax	NOUN
easat-5821	302	14	evasion	evasion	NOUN
easat-5821	302	15	:	:	PUNCT
easat-5821	302	16	a	a	DET
easat-5821	302	17	theoretical	theoretical	ADJ
easat-5821	302	18	analysis	analysis	NOUN
easat-5821	302	19	,	,	PUNCT
easat-5821	302	20	"	"	PUNCT
easat-5821	302	21	journal	journal	NOUN
easat-5821	302	22	of	of	ADP
easat-5821	302	23	public	public	ADJ
easat-5821	302	24	economics	economic	NOUN
easat-5821	302	25	,	,	PUNCT
easat-5821	302	26	vol	vol	NOUN
easat-5821	302	27	.	.	PROPN
easat-5821	302	28	1	1	NUM
easat-5821	302	29	,	,	PUNCT
easat-5821	302	30	no	no	INTJ
easat-5821	302	31	.	.	NOUN
easat-5821	302	32	34	34	NUM
easat-5821	302	33	,	,	PUNCT
easat-5821	302	34	pp	pp	ADJ
easat-5821	302	35	.	.	PUNCT
easat-5821	302	36	323	323	NUM
easat-5821	302	37	-	-	SYM
easat-5821	302	38	338	338	NUM
easat-5821	302	39	,	,	PUNCT
easat-5821	302	40	1972	1972	NUM
easat-5821	302	41	.	.	PUNCT
easat-5821	303	1	[	[	X
easat-5821	303	2	17	17	NUM
easat-5821	303	3	]	]	PUNCT
easat-5821	303	4	j.	j.	PROPN
easat-5821	303	5	t.	t.	PROPN
easat-5821	303	6	casey	casey	PROPN
easat-5821	303	7	and	and	CCONJ
easat-5821	303	8	j.	j.	PROPN
easat-5821	303	9	t.	t.	PROPN
easat-5821	303	10	scholz	scholz	PROPN
easat-5821	303	11	,	,	PUNCT
easat-5821	303	12	"	"	PUNCT
easat-5821	303	13	beyond	beyond	ADP
easat-5821	303	14	deterrence	deterrence	NOUN
easat-5821	303	15	:	:	PUNCT
easat-5821	303	16	behavioral	behavioral	ADJ
easat-5821	303	17	decision	decision	NOUN
easat-5821	303	18	theory	theory	NOUN
easat-5821	303	19	and	and	CCONJ
easat-5821	303	20	tax	tax	NOUN
easat-5821	303	21	compliance	compliance	NOUN
easat-5821	303	22	,	,	PUNCT
easat-5821	303	23	"	"	PUNCT
easat-5821	303	24	law	law	NOUN
easat-5821	303	25	&	&	CCONJ
easat-5821	303	26	society	society	PROPN
easat-5821	303	27	review	review	PROPN
easat-5821	303	28	,	,	PUNCT
easat-5821	303	29	vol	vol	NOUN
easat-5821	303	30	.	.	PROPN
easat-5821	303	31	25	25	NUM
easat-5821	303	32	,	,	PUNCT
easat-5821	303	33	no	no	INTJ
easat-5821	303	34	.	.	NOUN
easat-5821	303	35	4	4	NUM
easat-5821	303	36	,	,	PUNCT
easat-5821	303	37	pp	pp	ADJ
easat-5821	303	38	.	.	PUNCT
easat-5821	304	1	821	821	NUM
easat-5821	304	2	-	-	SYM
easat-5821	304	3	843	843	NUM
easat-5821	304	4	,	,	PUNCT
easat-5821	304	5	1991	1991	NUM
easat-5821	304	6	.	.	PUNCT
easat-5821	305	1	[	[	X
easat-5821	305	2	18	18	NUM
easat-5821	305	3	]	]	X
easat-5821	305	4	d.	d.	PROPN
easat-5821	305	5	onu	onu	PROPN
easat-5821	305	6	,	,	PUNCT
easat-5821	305	7	"	"	PUNCT
easat-5821	305	8	measuring	measure	VERB
easat-5821	305	9	tax	tax	NOUN
easat-5821	305	10	compliance	compliance	NOUN
easat-5821	305	11	attitudes	attitude	NOUN
easat-5821	305	12	:	:	PUNCT
easat-5821	305	13	what	what	DET
easat-5821	305	14	surveys	survey	NOUN
easat-5821	305	15	can	can	AUX
easat-5821	305	16	tell	tell	VERB
easat-5821	305	17	us	we	PRON
easat-5821	305	18	about	about	ADP
easat-5821	305	19	tax	tax	NOUN
easat-5821	305	20	compliance	compliance	NOUN
easat-5821	305	21	behaviour	behaviour	NOUN
easat-5821	305	22	,	,	PUNCT
easat-5821	305	23	"	"	PUNCT
easat-5821	305	24	advances	advance	NOUN
easat-5821	305	25	in	in	ADP
easat-5821	305	26	taxation	taxation	NOUN
easat-5821	305	27	,	,	PUNCT
easat-5821	305	28	vol	vol	NOUN
easat-5821	305	29	.	.	PROPN
easat-5821	305	30	23	23	NUM
easat-5821	305	31	,	,	PUNCT
easat-5821	305	32	pp	pp	ADJ
easat-5821	305	33	.	.	PUNCT
easat-5821	306	1	173	173	NUM
easat-5821	306	2	-	-	SYM
easat-5821	306	3	190	190	NUM
easat-5821	306	4	,	,	PUNCT
easat-5821	306	5	2016	2016	NUM
easat-5821	306	6	.	.	PUNCT
easat-5821	307	1	https://doi.org/10.1108/s1058-749720160000023006	https://doi.org/10.1108/s1058-749720160000023006	PROPN
easat-5821	308	1	[	[	X
easat-5821	308	2	19	19	NUM
easat-5821	308	3	]	]	PUNCT
easat-5821	308	4	l.	l.	PROPN
easat-5821	308	5	mei	mei	PROPN
easat-5821	308	6	tan	tan	PROPN
easat-5821	308	7	and	and	CCONJ
easat-5821	308	8	c.	c.	PROPN
easat-5821	308	9	chin‐fatt	chin‐fatt	PROPN
easat-5821	308	10	,	,	PUNCT
easat-5821	308	11	"	"	PUNCT
easat-5821	308	12	the	the	DET
easat-5821	308	13	impact	impact	NOUN
easat-5821	308	14	of	of	ADP
easat-5821	308	15	tax	tax	NOUN
easat-5821	308	16	knowledge	knowledge	NOUN
easat-5821	308	17	on	on	ADP
easat-5821	308	18	the	the	DET
easat-5821	308	19	perceptions	perception	NOUN
easat-5821	308	20	of	of	ADP
easat-5821	308	21	tax	tax	NOUN
easat-5821	308	22	fairness	fairness	NOUN
easat-5821	308	23	and	and	CCONJ
easat-5821	308	24	attitudes	attitude	NOUN
easat-5821	308	25	towards	towards	ADP
easat-5821	308	26	compliance	compliance	NOUN
easat-5821	308	27	,	,	PUNCT
easat-5821	308	28	"	"	PUNCT
easat-5821	308	29	asian	asian	ADJ
easat-5821	308	30	review	review	NOUN
easat-5821	308	31	of	of	ADP
easat-5821	308	32	accounting	accounting	NOUN
easat-5821	308	33	,	,	PUNCT
easat-5821	308	34	vol	vol	NOUN
easat-5821	308	35	.	.	PROPN
easat-5821	308	36	8	8	NUM
easat-5821	308	37	,	,	PUNCT
easat-5821	308	38	no	no	INTJ
easat-5821	308	39	.	.	NOUN
easat-5821	308	40	1	1	NUM
easat-5821	308	41	,	,	PUNCT
easat-5821	308	42	pp	pp	ADJ
easat-5821	308	43	.	.	PUNCT
easat-5821	308	44	44	44	NUM
easat-5821	308	45	-	-	SYM
easat-5821	308	46	58	58	NUM
easat-5821	308	47	,	,	PUNCT
easat-5821	308	48	2000	2000	NUM
easat-5821	308	49	.	.	PUNCT
easat-5821	309	1	[	[	X
easat-5821	309	2	20	20	NUM
easat-5821	309	3	]	]	PUNCT
easat-5821	309	4	s.	s.	PROPN
easat-5821	309	5	v.	v.	PROPN
easat-5821	309	6	junpath	junpath	PROPN
easat-5821	309	7	,	,	PUNCT
easat-5821	309	8	m.	m.	NOUN
easat-5821	309	9	kharwa	kharwa	PROPN
easat-5821	309	10	,	,	PUNCT
easat-5821	309	11	and	and	CCONJ
easat-5821	309	12	l.	l.	PROPN
easat-5821	309	13	j.	j.	PROPN
easat-5821	309	14	stainbank	stainbank	PROPN
easat-5821	309	15	,	,	PUNCT
easat-5821	309	16	"	"	PUNCT
easat-5821	309	17	taxpayers	taxpayer	NOUN
easat-5821	309	18	’	'	PUNCT
easat-5821	309	19	attitudes	attitude	NOUN
easat-5821	309	20	towards	towards	ADP
easat-5821	309	21	tax	tax	NOUN
easat-5821	309	22	amnesties	amnesty	NOUN
easat-5821	309	23	and	and	CCONJ
easat-5821	309	24	compliance	compliance	NOUN
easat-5821	309	25	in	in	ADP
easat-5821	309	26	south	south	PROPN
easat-5821	309	27	africa	africa	PROPN
easat-5821	309	28	:	:	PUNCT
easat-5821	309	29	an	an	DET
easat-5821	309	30	exploratory	exploratory	ADJ
easat-5821	309	31	study	study	NOUN
easat-5821	309	32	,	,	PUNCT
easat-5821	309	33	"	"	PUNCT
easat-5821	309	34	south	south	ADJ
easat-5821	309	35	african	african	ADJ
easat-5821	309	36	journal	journal	NOUN
easat-5821	309	37	of	of	ADP
easat-5821	309	38	accounting	accounting	NOUN
easat-5821	309	39	research	research	NOUN
easat-5821	309	40	,	,	PUNCT
easat-5821	309	41	vol	vol	NOUN
easat-5821	309	42	.	.	PROPN
easat-5821	309	43	30	30	NUM
easat-5821	309	44	,	,	PUNCT
easat-5821	309	45	no	no	INTJ
easat-5821	309	46	.	.	NOUN
easat-5821	309	47	2	2	NUM
easat-5821	309	48	,	,	PUNCT
easat-5821	309	49	pp	pp	ADJ
easat-5821	309	50	.	.	PUNCT
easat-5821	310	1	97	97	NUM
easat-5821	310	2	-	-	SYM
easat-5821	310	3	119	119	NUM
easat-5821	310	4	,	,	PUNCT
easat-5821	310	5	2016	2016	NUM
easat-5821	310	6	.	.	PUNCT
easat-5821	311	1	http://dx.doi.org/10.1080/10291954.2015.1070565	http://dx.doi.org/10.1080/10291954.2015.1070565	PROPN
easat-5821	312	1	[	[	X
easat-5821	312	2	21	21	NUM
easat-5821	312	3	]	]	PUNCT
easat-5821	312	4	m.	m.	NOUN
easat-5821	312	5	wenzel	wenzel	NOUN
easat-5821	312	6	,	,	PUNCT
easat-5821	312	7	"	"	PUNCT
easat-5821	312	8	an	an	DET
easat-5821	312	9	analysis	analysis	NOUN
easat-5821	312	10	of	of	ADP
easat-5821	312	11	norm	norm	NOUN
easat-5821	312	12	processes	process	NOUN
easat-5821	312	13	in	in	ADP
easat-5821	312	14	tax	tax	NOUN
easat-5821	312	15	compliance	compliance	NOUN
easat-5821	312	16	,	,	PUNCT
easat-5821	312	17	"	"	PUNCT
easat-5821	312	18	journal	journal	NOUN
easat-5821	312	19	of	of	ADP
easat-5821	312	20	economic	economic	ADJ
easat-5821	312	21	psychology	psychology	NOUN
easat-5821	312	22	,	,	PUNCT
easat-5821	312	23	vol	vol	NOUN
easat-5821	312	24	.	.	PROPN
easat-5821	312	25	25	25	NUM
easat-5821	312	26	,	,	PUNCT
easat-5821	312	27	no	no	INTJ
easat-5821	312	28	.	.	NOUN
easat-5821	312	29	2	2	NUM
easat-5821	312	30	,	,	PUNCT
easat-5821	312	31	pp	pp	ADJ
easat-5821	312	32	.	.	PUNCT
easat-5821	313	1	213228	213228	NUM
easat-5821	313	2	,	,	PUNCT
easat-5821	313	3	2004	2004	NUM
easat-5821	313	4	.	.	PUNCT
easat-5821	314	1	https://doi.org/10.1016/s0167-4870(02)00168-x	https://doi.org/10.1016/s0167-4870(02)00168-x	PROPN
easat-5821	314	2	[	[	X
easat-5821	314	3	22	22	NUM
easat-5821	314	4	]	]	PUNCT
easat-5821	314	5	j.	j.	PROPN
easat-5821	314	6	cullis	cullis	PROPN
easat-5821	314	7	,	,	PUNCT
easat-5821	314	8	p.	p.	PROPN
easat-5821	314	9	jones	jones	PROPN
easat-5821	314	10	,	,	PUNCT
easat-5821	314	11	and	and	CCONJ
easat-5821	314	12	a.	a.	PROPN
easat-5821	314	13	savoia	savoia	PROPN
easat-5821	314	14	,	,	PUNCT
easat-5821	314	15	"	"	PUNCT
easat-5821	314	16	social	social	ADJ
easat-5821	314	17	norms	norm	NOUN
easat-5821	314	18	and	and	CCONJ
easat-5821	314	19	tax	tax	NOUN
easat-5821	314	20	compliance	compliance	NOUN
easat-5821	314	21	:	:	PUNCT
easat-5821	314	22	framing	frame	VERB
easat-5821	314	23	the	the	DET
easat-5821	314	24	decision	decision	NOUN
easat-5821	314	25	to	to	PART
easat-5821	314	26	pay	pay	VERB
easat-5821	314	27	tax	tax	NOUN
easat-5821	314	28	,	,	PUNCT
easat-5821	314	29	"	"	PUNCT
easat-5821	314	30	the	the	DET
easat-5821	314	31	journal	journal	NOUN
easat-5821	314	32	of	of	ADP
easat-5821	314	33	socio	socio	NOUN
easat-5821	314	34	-	-	PUNCT
easat-5821	314	35	economics	economic	NOUN
easat-5821	314	36	,	,	PUNCT
easat-5821	314	37	vol	vol	NOUN
easat-5821	314	38	.	.	PROPN
easat-5821	314	39	41	41	NUM
easat-5821	314	40	,	,	PUNCT
easat-5821	314	41	no	no	INTJ
easat-5821	314	42	.	.	NOUN
easat-5821	314	43	2	2	NUM
easat-5821	314	44	,	,	PUNCT
easat-5821	314	45	pp	pp	ADJ
easat-5821	314	46	.	.	PUNCT
easat-5821	315	1	159	159	NUM
easat-5821	315	2	-	-	SYM
easat-5821	315	3	168	168	NUM
easat-5821	315	4	,	,	PUNCT
easat-5821	315	5	2012	2012	NUM
easat-5821	315	6	.	.	PUNCT
easat-5821	316	1	https://doi.org/10.1016/j.socec.2011.12.003	https://doi.org/10.1016/j.socec.2011.12.003	ADJ
easat-5821	316	2	[	[	X
easat-5821	316	3	23	23	NUM
easat-5821	316	4	]	]	PUNCT
easat-5821	316	5	p.	p.	NOUN
easat-5821	316	6	jimenez	jimenez	PROPN
easat-5821	316	7	and	and	CCONJ
easat-5821	316	8	g.	g.	PROPN
easat-5821	316	9	s.	s.	PROPN
easat-5821	316	10	iyer	iyer	PROPN
easat-5821	316	11	,	,	PUNCT
easat-5821	316	12	"	"	PUNCT
easat-5821	316	13	tax	tax	NOUN
easat-5821	316	14	compliance	compliance	NOUN
easat-5821	316	15	in	in	ADP
easat-5821	316	16	a	a	DET
easat-5821	316	17	social	social	ADJ
easat-5821	316	18	setting	setting	NOUN
easat-5821	316	19	:	:	PUNCT
easat-5821	316	20	the	the	DET
easat-5821	316	21	influence	influence	NOUN
easat-5821	316	22	of	of	ADP
easat-5821	316	23	social	social	ADJ
easat-5821	316	24	norms	norm	NOUN
easat-5821	316	25	,	,	PUNCT
easat-5821	316	26	trust	trust	NOUN
easat-5821	316	27	in	in	ADP
easat-5821	316	28	government	government	NOUN
easat-5821	316	29	,	,	PUNCT
easat-5821	316	30	and	and	CCONJ
easat-5821	316	31	perceived	perceive	VERB
easat-5821	316	32	fairness	fairness	NOUN
easat-5821	316	33	on	on	ADP
easat-5821	316	34	taxpayer	taxpayer	NOUN
easat-5821	316	35	compliance	compliance	NOUN
easat-5821	316	36	,	,	PUNCT
easat-5821	316	37	"	"	PUNCT
easat-5821	316	38	advances	advance	NOUN
easat-5821	316	39	in	in	ADP
easat-5821	316	40	accounting	accounting	NOUN
easat-5821	316	41	,	,	PUNCT
easat-5821	316	42	vol	vol	NOUN
easat-5821	316	43	.	.	PROPN
easat-5821	317	1	34	34	NUM
easat-5821	317	2	,	,	PUNCT
easat-5821	317	3	pp	pp	ADJ
easat-5821	317	4	.	.	PUNCT
easat-5821	318	1	17	17	NUM
easat-5821	318	2	-	-	SYM
easat-5821	318	3	26	26	NUM
easat-5821	318	4	,	,	PUNCT
easat-5821	318	5	2016	2016	NUM
easat-5821	318	6	.	.	PUNCT
easat-5821	319	1	http://dx.doi.org/10.1016/j.adiac.2016.07.001	http://dx.doi.org/10.1016/j.adiac.2016.07.001	NOUN
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easat-5821	320	2	24	24	NUM
easat-5821	320	3	]	]	X
easat-5821	320	4	e.	e.	PROPN
easat-5821	320	5	kirchler	kirchler	PROPN
easat-5821	320	6	,	,	PUNCT
easat-5821	320	7	a.	a.	PROPN
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easat-5821	320	9	,	,	PUNCT
easat-5821	320	10	and	and	CCONJ
easat-5821	320	11	a.	a.	NOUN
easat-5821	320	12	wearing	wear	VERB
easat-5821	320	13	,	,	PUNCT
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easat-5821	320	15	shared	share	VERB
easat-5821	320	16	subjective	subjective	ADJ
easat-5821	320	17	views	view	NOUN
easat-5821	320	18	,	,	PUNCT
easat-5821	320	19	intent	intent	ADJ
easat-5821	320	20	to	to	PART
easat-5821	320	21	cooperate	cooperate	VERB
easat-5821	320	22	and	and	CCONJ
easat-5821	320	23	tax	tax	NOUN
easat-5821	320	24	compliance	compliance	NOUN
easat-5821	320	25	:	:	PUNCT
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easat-5821	320	31	tax	tax	NOUN
easat-5821	320	32	officers	officer	NOUN
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easat-5821	320	35	journal	journal	NOUN
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easat-5821	320	41	.	.	PROPN
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easat-5821	320	43	,	,	PUNCT
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easat-5821	320	46	4	4	NUM
easat-5821	320	47	,	,	PUNCT
easat-5821	320	48	pp	pp	ADJ
easat-5821	320	49	.	.	PUNCT
easat-5821	321	1	502	502	NUM
easat-5821	321	2	-	-	SYM
easat-5821	321	3	517	517	NUM
easat-5821	321	4	,	,	PUNCT
easat-5821	321	5	2006	2006	NUM
easat-5821	321	6	.	.	PUNCT
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easat-5821	322	3	25	25	NUM
easat-5821	322	4	]	]	PUNCT
easat-5821	322	5	m.	m.	PROPN
easat-5821	322	6	r.	r.	PROPN
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easat-5821	322	19	in	in	ADP
easat-5821	322	20	self	self	NOUN
easat-5821	322	21	assessment	assessment	NOUN
easat-5821	322	22	system	system	NOUN
easat-5821	322	23	,	,	PUNCT
easat-5821	322	24	"	"	PUNCT
easat-5821	322	25	african	african	ADJ
easat-5821	322	26	journal	journal	NOUN
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easat-5821	322	28	business	business	NOUN
easat-5821	322	29	management	management	NOUN
easat-5821	322	30	,	,	PUNCT
easat-5821	322	31	vol	vol	NOUN
easat-5821	322	32	.	.	PROPN
easat-5821	322	33	5	5	NUM
easat-5821	322	34	,	,	PUNCT
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easat-5821	322	36	.	.	NOUN
easat-5821	322	37	33	33	NUM
easat-5821	322	38	,	,	PUNCT
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easat-5821	322	41	,	,	PUNCT
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easat-5821	322	43	.	.	PUNCT
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easat-5821	324	2	26	26	NUM
easat-5821	324	3	]	]	PUNCT
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easat-5821	324	17	,	,	PUNCT
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easat-5821	324	46	(	(	PUNCT
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easat-5821	325	1	1	1	NUM
easat-5821	325	2	-	-	SYM
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easat-5821	332	2	-	-	SYM
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easat-5821	332	4	,	,	PUNCT
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easat-5821	332	6	.	.	PUNCT
easat-5821	333	1	https://doi.org/10.1080/01900692.2018.1464578	https://doi.org/10.1080/01900692.2018.1464578	NOUN
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easat-5821	337	2	:	:	SYM
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easat-5821	337	4	-	-	SYM
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easat-5821	341	5	beck	beck	PROPN
easat-5821	341	6	and	and	CCONJ
easat-5821	341	7	i.	i.	PROPN
easat-5821	341	8	ajzen	ajzen	PROPN
easat-5821	341	9	,	,	PUNCT
easat-5821	341	10	"	"	PUNCT
easat-5821	341	11	predicting	predict	VERB
easat-5821	341	12	dishonest	dishonest	ADJ
easat-5821	341	13	actions	action	NOUN
easat-5821	341	14	using	use	VERB
easat-5821	341	15	the	the	DET
easat-5821	341	16	theory	theory	NOUN
easat-5821	341	17	of	of	ADP
easat-5821	341	18	planned	plan	VERB
easat-5821	341	19	behavior	behavior	NOUN
easat-5821	341	20	,	,	PUNCT
easat-5821	341	21	"	"	PUNCT
easat-5821	341	22	journal	journal	NOUN
easat-5821	341	23	of	of	ADP
easat-5821	341	24	research	research	NOUN
easat-5821	341	25	in	in	ADP
easat-5821	341	26	personality	personality	NOUN
easat-5821	341	27	,	,	PUNCT
easat-5821	341	28	vol	vol	NOUN
easat-5821	341	29	.	.	PROPN
easat-5821	341	30	25	25	NUM
easat-5821	341	31	,	,	PUNCT
easat-5821	341	32	no	no	INTJ
easat-5821	341	33	.	.	NOUN
easat-5821	341	34	3	3	NUM
easat-5821	341	35	,	,	PUNCT
easat-5821	341	36	pp	pp	ADJ
easat-5821	341	37	.	.	PUNCT
easat-5821	341	38	285	285	NUM
easat-5821	341	39	-	-	SYM
easat-5821	341	40	301	301	NUM
easat-5821	341	41	,	,	PUNCT
easat-5821	341	42	1991	1991	NUM
easat-5821	341	43	.	.	PUNCT
easat-5821	342	1	[	[	X
easat-5821	342	2	31	31	NUM
easat-5821	342	3	]	]	X
easat-5821	342	4	d.	d.	PROPN
easat-5821	342	5	d.	d.	PROPN
easat-5821	342	6	bobek	bobek	PROPN
easat-5821	342	7	and	and	CCONJ
easat-5821	342	8	r.	r.	PROPN
easat-5821	342	9	c.	c.	PROPN
easat-5821	342	10	hatfield	hatfield	PROPN
easat-5821	342	11	,	,	PUNCT
easat-5821	342	12	"	"	PUNCT
easat-5821	342	13	an	an	DET
easat-5821	342	14	investigation	investigation	NOUN
easat-5821	342	15	of	of	ADP
easat-5821	342	16	the	the	DET
easat-5821	342	17	theory	theory	NOUN
easat-5821	342	18	of	of	ADP
easat-5821	342	19	planned	plan	VERB
easat-5821	342	20	behavior	behavior	NOUN
easat-5821	342	21	and	and	CCONJ
easat-5821	342	22	the	the	DET
easat-5821	342	23	role	role	NOUN
easat-5821	342	24	of	of	ADP
easat-5821	342	25	moral	moral	ADJ
easat-5821	342	26	obligation	obligation	NOUN
easat-5821	342	27	in	in	ADP
easat-5821	342	28	tax	tax	NOUN
easat-5821	342	29	compliance	compliance	NOUN
easat-5821	342	30	,	,	PUNCT
easat-5821	342	31	"	"	PUNCT
easat-5821	342	32	behavioral	behavioral	ADJ
easat-5821	342	33	research	research	NOUN
easat-5821	342	34	in	in	ADP
easat-5821	342	35	accounting	accounting	NOUN
easat-5821	342	36	,	,	PUNCT
easat-5821	342	37	vol	vol	NOUN
easat-5821	342	38	.	.	PROPN
easat-5821	342	39	15	15	NUM
easat-5821	342	40	,	,	PUNCT
easat-5821	342	41	no	no	INTJ
easat-5821	342	42	.	.	NOUN
easat-5821	342	43	1	1	NUM
easat-5821	342	44	,	,	PUNCT
easat-5821	342	45	pp	pp	ADJ
easat-5821	342	46	.	.	PUNCT
easat-5821	343	1	13	13	NUM
easat-5821	343	2	-	-	SYM
easat-5821	343	3	38	38	NUM
easat-5821	343	4	,	,	PUNCT
easat-5821	343	5	2003	2003	NUM
easat-5821	343	6	.	.	PUNCT
easat-5821	344	1	[	[	X
easat-5821	344	2	32	32	NUM
easat-5821	344	3	]	]	PUNCT
easat-5821	344	4	j.	j.	PROPN
easat-5821	344	5	macgregor	macgregor	PROPN
easat-5821	344	6	and	and	CCONJ
easat-5821	344	7	w.	w.	PROPN
easat-5821	344	8	brett	brett	PROPN
easat-5821	344	9	,	,	PUNCT
easat-5821	344	10	the	the	DET
easat-5821	344	11	effect	effect	NOUN
easat-5821	344	12	of	of	ADP
easat-5821	344	13	economic	economic	ADJ
easat-5821	344	14	patriotism	patriotism	NOUN
easat-5821	344	15	on	on	ADP
easat-5821	344	16	tax	tax	NOUN
easat-5821	344	17	morale	morale	NOUN
easat-5821	344	18	and	and	CCONJ
easat-5821	344	19	attitudes	attitude	NOUN
easat-5821	344	20	toward	toward	ADP
easat-5821	344	21	tax	tax	NOUN
easat-5821	344	22	compliance	compliance	NOUN
easat-5821	344	23	advances	advance	NOUN
easat-5821	344	24	in	in	ADP
easat-5821	344	25	taxation	taxation	NOUN
easat-5821	344	26	.	.	PUNCT
easat-5821	345	1	bingley	bingley	PROPN
easat-5821	345	2	:	:	PUNCT
easat-5821	345	3	emerald	emerald	PROPN
easat-5821	345	4	group	group	PROPN
easat-5821	345	5	publishing	publishing	PROPN
easat-5821	345	6	limited	limit	VERB
easat-5821	345	7	,	,	PUNCT
easat-5821	345	8	2012	2012	NUM
easat-5821	345	9	.	.	PUNCT
easat-5821	346	1	[	[	X
easat-5821	346	2	33	33	NUM
easat-5821	346	3	]	]	PUNCT
easat-5821	346	4	j.	j.	PROPN
easat-5821	346	5	f.	f.	PROPN
easat-5821	346	6	hair	hair	PROPN
easat-5821	346	7	,	,	PUNCT
easat-5821	346	8	j.	j.	PROPN
easat-5821	346	9	j.	j.	PROPN
easat-5821	346	10	risher	risher	PROPN
easat-5821	346	11	,	,	PUNCT
easat-5821	346	12	m.	m.	NOUN
easat-5821	346	13	sarstedt	sarstedt	NOUN
easat-5821	346	14	,	,	PUNCT
easat-5821	346	15	and	and	CCONJ
easat-5821	346	16	c.	c.	PROPN
easat-5821	346	17	m.	m.	PROPN
easat-5821	346	18	ringle	ringle	PROPN
easat-5821	346	19	,	,	PUNCT
easat-5821	346	20	"	"	PUNCT
easat-5821	346	21	when	when	SCONJ
easat-5821	346	22	to	to	PART
easat-5821	346	23	use	use	VERB
easat-5821	346	24	and	and	CCONJ
easat-5821	346	25	how	how	SCONJ
easat-5821	346	26	to	to	PART
easat-5821	346	27	report	report	VERB
easat-5821	346	28	the	the	DET
easat-5821	346	29	results	result	NOUN
easat-5821	346	30	of	of	ADP
easat-5821	346	31	pls	pls	NOUN
easat-5821	346	32	-	-	PUNCT
easat-5821	346	33	sem	sem	NOUN
easat-5821	346	34	,	,	PUNCT
easat-5821	346	35	"	"	PUNCT
easat-5821	346	36	european	european	PROPN
easat-5821	346	37	business	business	PROPN
easat-5821	346	38	review	review	PROPN
easat-5821	346	39	,	,	PUNCT
easat-5821	346	40	vol	vol	NOUN
easat-5821	346	41	.	.	PROPN
easat-5821	346	42	31	31	NUM
easat-5821	346	43	,	,	PUNCT
easat-5821	346	44	no	no	INTJ
easat-5821	346	45	.	.	NOUN
easat-5821	346	46	1	1	NUM
easat-5821	346	47	,	,	PUNCT
easat-5821	346	48	pp	pp	ADJ
easat-5821	346	49	.	.	PUNCT
easat-5821	347	1	2	2	NUM
easat-5821	347	2	-	-	SYM
easat-5821	347	3	24	24	NUM
easat-5821	347	4	,	,	PUNCT
easat-5821	347	5	2019	2019	NUM
easat-5821	347	6	.	.	PUNCT
easat-5821	348	1	[	[	X
easat-5821	348	2	34	34	NUM
easat-5821	348	3	]	]	PUNCT
easat-5821	348	4	j.	j.	PROPN
easat-5821	348	5	f.	f.	PROPN
easat-5821	348	6	j.	j.	PROPN
easat-5821	348	7	hair	hair	PROPN
easat-5821	348	8	,	,	PUNCT
easat-5821	348	9	m.	m.	NOUN
easat-5821	348	10	sarstedt	sarstedt	PROPN
easat-5821	348	11	,	,	PUNCT
easat-5821	348	12	l.	l.	PROPN
easat-5821	348	13	hopkins	hopkins	PROPN
easat-5821	348	14	,	,	PUNCT
easat-5821	348	15	and	and	CCONJ
easat-5821	348	16	v.	v.	ADP
easat-5821	348	17	g.	g.	PROPN
easat-5821	348	18	kuppelwieser	kuppelwieser	PROPN
easat-5821	348	19	,	,	PUNCT
easat-5821	348	20	"	"	PUNCT
easat-5821	348	21	partial	partial	ADJ
easat-5821	348	22	least	least	ADJ
easat-5821	348	23	squares	square	VERB
easat-5821	348	24	structural	structural	ADJ
easat-5821	348	25	equation	equation	NOUN
easat-5821	348	26	modeling	modeling	NOUN
easat-5821	348	27	(	(	PUNCT
easat-5821	348	28	pls	pls	INTJ
easat-5821	348	29	-	-	PUNCT
easat-5821	348	30	sem	sem	NOUN
easat-5821	348	31	)	)	PUNCT
easat-5821	348	32	an	an	DET
easat-5821	348	33	emerging	emerge	VERB
easat-5821	348	34	tool	tool	NOUN
easat-5821	348	35	in	in	ADP
easat-5821	348	36	business	business	NOUN
easat-5821	348	37	research	research	NOUN
easat-5821	348	38	,	,	PUNCT
easat-5821	348	39	"	"	PUNCT
easat-5821	348	40	european	european	ADJ
easat-5821	348	41	business	business	PROPN
easat-5821	348	42	review	review	PROPN
easat-5821	348	43	,	,	PUNCT
easat-5821	348	44	vol	vol	NOUN
easat-5821	348	45	.	.	PROPN
easat-5821	348	46	26	26	NUM
easat-5821	348	47	,	,	PUNCT
easat-5821	348	48	no	no	INTJ
easat-5821	348	49	.	.	NOUN
easat-5821	348	50	2	2	NUM
easat-5821	348	51	,	,	PUNCT
easat-5821	348	52	pp	pp	ADJ
easat-5821	348	53	.	.	PUNCT
easat-5821	348	54	106	106	NUM
easat-5821	348	55	-	-	SYM
easat-5821	348	56	121	121	NUM
easat-5821	348	57	,	,	PUNCT
easat-5821	348	58	2014	2014	NUM
easat-5821	348	59	.	.	PUNCT
easat-5821	349	1	[	[	X
easat-5821	349	2	35	35	NUM
easat-5821	349	3	]	]	PUNCT
easat-5821	349	4	m.	m.	NOUN
easat-5821	349	5	sarstedt	sarstedt	NOUN
easat-5821	349	6	,	,	PUNCT
easat-5821	349	7	c.	c.	PROPN
easat-5821	349	8	m.	m.	PROPN
easat-5821	349	9	ringle	ringle	PROPN
easat-5821	349	10	,	,	PUNCT
easat-5821	349	11	and	and	CCONJ
easat-5821	349	12	j.	j.	PROPN
easat-5821	349	13	f.	f.	PROPN
easat-5821	349	14	hair	hair	PROPN
easat-5821	349	15	,	,	PUNCT
easat-5821	349	16	"	"	PUNCT
easat-5821	349	17	partial	partial	ADJ
easat-5821	349	18	least	least	ADJ
easat-5821	349	19	squares	square	VERB
easat-5821	349	20	structural	structural	ADJ
easat-5821	349	21	equation	equation	NOUN
easat-5821	349	22	modeling	modeling	NOUN
easat-5821	349	23	.	.	PUNCT
easat-5821	350	1	in	in	ADP
easat-5821	350	2	handbook	handbook	NOUN
easat-5821	350	3	of	of	ADP
easat-5821	350	4	market	market	NOUN
easat-5821	350	5	research	research	NOUN
easat-5821	350	6	.	.	PUNCT
easat-5821	350	7	"	"	PUNCT
easat-5821	350	8	cham	cham	PROPN
easat-5821	350	9	:	:	PUNCT
easat-5821	350	10	springer	springer	NOUN
easat-5821	350	11	international	international	ADJ
easat-5821	350	12	publishing	publishing	NOUN
easat-5821	350	13	,	,	PUNCT
easat-5821	350	14	2021	2021	NUM
easat-5821	350	15	,	,	PUNCT
easat-5821	350	16	pp	pp	ADJ
easat-5821	350	17	.	.	PUNCT
easat-5821	351	1	587	587	NUM
easat-5821	351	2	-	-	SYM
easat-5821	351	3	632	632	NUM
easat-5821	351	4	.	.	PUNCT
easat-5821	352	1	[	[	X
easat-5821	352	2	36	36	NUM
easat-5821	352	3	]	]	X
easat-5821	352	4	w.	w.	PROPN
easat-5821	352	5	w.	w.	PROPN
easat-5821	352	6	chin	chin	PROPN
easat-5821	352	7	,	,	PUNCT
easat-5821	352	8	"	"	PUNCT
easat-5821	352	9	how	how	SCONJ
easat-5821	352	10	to	to	PART
easat-5821	352	11	write	write	VERB
easat-5821	352	12	up	up	ADP
easat-5821	352	13	and	and	CCONJ
easat-5821	352	14	report	report	VERB
easat-5821	352	15	pls	pls	PROPN
easat-5821	352	16	analyses	analyse	VERB
easat-5821	352	17	.	.	PUNCT
easat-5821	353	1	in	in	ADP
easat-5821	353	2	handbook	handbook	NOUN
easat-5821	353	3	of	of	ADP
easat-5821	353	4	partial	partial	ADJ
easat-5821	353	5	least	least	ADJ
easat-5821	353	6	squares	square	NOUN
easat-5821	353	7	:	:	PUNCT
easat-5821	353	8	concepts	concept	NOUN
easat-5821	353	9	,	,	PUNCT
easat-5821	353	10	methods	method	NOUN
easat-5821	353	11	and	and	CCONJ
easat-5821	353	12	applications	application	NOUN
easat-5821	353	13	.	.	PUNCT
easat-5821	353	14	"	"	PUNCT
easat-5821	354	1	berlin	berlin	PROPN
easat-5821	354	2	,	,	PUNCT
easat-5821	354	3	heidelberg	heidelberg	PROPN
easat-5821	354	4	:	:	PUNCT
easat-5821	354	5	springer	springer	PROPN
easat-5821	354	6	berlin	berlin	PROPN
easat-5821	354	7	heidelberg	heidelberg	PROPN
easat-5821	354	8	,	,	PUNCT
easat-5821	354	9	2009	2009	NUM
easat-5821	354	10	,	,	PUNCT
easat-5821	354	11	pp	pp	ADV
easat-5821	354	12	.	.	PUNCT
easat-5821	354	13	655	655	NUM
easat-5821	354	14	-	-	SYM
easat-5821	354	15	690	690	NUM
easat-5821	354	16	.	.	PUNCT
easat-5821	355	1	[	[	X
easat-5821	355	2	37	37	NUM
easat-5821	355	3	]	]	X
easat-5821	355	4	j.	j.	PROPN
easat-5821	355	5	hair	hair	PROPN
easat-5821	355	6	jr	jr	PROPN
easat-5821	355	7	,	,	PUNCT
easat-5821	355	8	j.	j.	PROPN
easat-5821	355	9	f.	f.	PROPN
easat-5821	355	10	hair	hair	PROPN
easat-5821	355	11	jr	jr	PROPN
easat-5821	355	12	,	,	PUNCT
easat-5821	355	13	m.	m.	NOUN
easat-5821	355	14	sarstedt	sarstedt	NOUN
easat-5821	355	15	,	,	PUNCT
easat-5821	355	16	c.	c.	PROPN
easat-5821	355	17	m.	m.	PROPN
easat-5821	355	18	ringle	ringle	PROPN
easat-5821	355	19	,	,	PUNCT
easat-5821	355	20	and	and	CCONJ
easat-5821	355	21	s.	s.	PROPN
easat-5821	355	22	p.	p.	PROPN
easat-5821	355	23	gudergan	gudergan	PROPN
easat-5821	355	24	,	,	PUNCT
easat-5821	355	25	advanced	advanced	ADJ
easat-5821	355	26	issues	issue	NOUN
easat-5821	355	27	in	in	ADP
easat-5821	355	28	partial	partial	ADJ
easat-5821	355	29	least	least	ADJ
easat-5821	355	30	squares	square	NOUN
easat-5821	355	31	structural	structural	ADJ
easat-5821	355	32	equation	equation	NOUN
easat-5821	355	33	modeling	modeling	NOUN
easat-5821	355	34	.	.	PUNCT
easat-5821	356	1	sage	sage	NOUN
easat-5821	356	2	publications	publication	NOUN
easat-5821	356	3	,	,	PUNCT
easat-5821	356	4	2023	2023	NUM
easat-5821	356	5	.	.	PUNCT
easat-5821	357	1	[	[	X
easat-5821	357	2	38	38	NUM
easat-5821	357	3	]	]	PUNCT
easat-5821	357	4	j.	j.	PROPN
easat-5821	357	5	henseler	henseler	PROPN
easat-5821	357	6	,	,	PUNCT
easat-5821	357	7	c.	c.	PROPN
easat-5821	357	8	m.	m.	PROPN
easat-5821	357	9	ringle	ringle	PROPN
easat-5821	357	10	,	,	PUNCT
easat-5821	357	11	and	and	CCONJ
easat-5821	357	12	r.	r.	PROPN
easat-5821	357	13	r.	r.	PROPN
easat-5821	357	14	sinkovics	sinkovic	NOUN
easat-5821	357	15	,	,	PUNCT
easat-5821	357	16	"	"	PUNCT
easat-5821	357	17	the	the	DET
easat-5821	357	18	use	use	NOUN
easat-5821	357	19	of	of	ADP
easat-5821	357	20	partial	partial	ADJ
easat-5821	357	21	least	least	ADJ
easat-5821	357	22	squares	square	NOUN
easat-5821	357	23	path	path	NOUN
easat-5821	357	24	modeling	modeling	NOUN
easat-5821	357	25	in	in	ADP
easat-5821	357	26	international	international	ADJ
easat-5821	357	27	marketing	marketing	NOUN
easat-5821	357	28	,	,	PUNCT
easat-5821	357	29	"	"	PUNCT
easat-5821	357	30	in	in	ADP
easat-5821	357	31	new	new	ADJ
easat-5821	357	32	challenges	challenge	NOUN
easat-5821	357	33	to	to	ADP
easat-5821	357	34	international	international	ADJ
easat-5821	357	35	marketing	marketing	NOUN
easat-5821	357	36	,	,	PUNCT
easat-5821	357	37	vol	vol	NOUN
easat-5821	357	38	.	.	PROPN
easat-5821	357	39	20	20	NUM
easat-5821	357	40	:	:	PUNCT
easat-5821	357	41	emerald	emerald	PROPN
easat-5821	357	42	group	group	PROPN
easat-5821	357	43	publishing	publishing	PROPN
easat-5821	357	44	limited	limit	VERB
easat-5821	357	45	,	,	PUNCT
easat-5821	357	46	2009	2009	NUM
easat-5821	357	47	,	,	PUNCT
easat-5821	357	48	pp	pp	ADJ
easat-5821	357	49	.	.	PUNCT
easat-5821	358	1	277	277	NUM
easat-5821	358	2	-	-	SYM
easat-5821	358	3	319	319	NUM
easat-5821	358	4	.	.	PUNCT
easat-5821	359	1	[	[	X
easat-5821	359	2	39	39	NUM
easat-5821	359	3	]	]	PUNCT
easat-5821	359	4	w.	w.	PROPN
easat-5821	359	5	g.	g.	PROPN
easat-5821	359	6	cochran	cochran	PROPN
easat-5821	359	7	,	,	PUNCT
easat-5821	359	8	sampling	sample	VERB
easat-5821	359	9	techniques	technique	NOUN
easat-5821	359	10	,	,	PUNCT
easat-5821	359	11	2nd	2nd	ADJ
easat-5821	359	12	ed	ed	NOUN
easat-5821	359	13	.	.	PUNCT
easat-5821	360	1	new	new	PROPN
easat-5821	360	2	york	york	PROPN
easat-5821	360	3	:	:	PUNCT
easat-5821	361	1	john	john	PROPN
easat-5821	361	2	wiley	wiley	PROPN
easat-5821	361	3	and	and	CCONJ
easat-5821	361	4	sons	son	NOUN
easat-5821	361	5	,	,	PUNCT
easat-5821	361	6	1963	1963	NUM
easat-5821	361	7	.	.	PUNCT
easat-5821	362	1	[	[	X
easat-5821	362	2	40	40	NUM
easat-5821	362	3	]	]	PUNCT
easat-5821	362	4	j.	j.	PROPN
easat-5821	362	5	f.	f.	PROPN
easat-5821	362	6	hair	hair	PROPN
easat-5821	362	7	jr	jr	PROPN
easat-5821	362	8	,	,	PUNCT
easat-5821	362	9	m.	m.	PROPN
easat-5821	362	10	c.	c.	PROPN
easat-5821	362	11	howard	howard	PROPN
easat-5821	362	12	,	,	PUNCT
easat-5821	362	13	and	and	CCONJ
easat-5821	362	14	c.	c.	PROPN
easat-5821	362	15	nitzl	nitzl	PROPN
easat-5821	362	16	,	,	PUNCT
easat-5821	362	17	"	"	PUNCT
easat-5821	362	18	assessing	assess	VERB
easat-5821	362	19	measurement	measurement	NOUN
easat-5821	362	20	model	model	NOUN
easat-5821	362	21	quality	quality	NOUN
easat-5821	362	22	in	in	ADP
easat-5821	362	23	pls	pls	NOUN
easat-5821	362	24	-	-	PUNCT
easat-5821	362	25	sem	sem	NOUN
easat-5821	362	26	using	use	VERB
easat-5821	362	27	confirmatory	confirmatory	ADJ
easat-5821	362	28	composite	composite	ADJ
easat-5821	362	29	analysis	analysis	NOUN
easat-5821	362	30	,	,	PUNCT
easat-5821	362	31	"	"	PUNCT
easat-5821	362	32	journal	journal	NOUN
easat-5821	362	33	of	of	ADP
easat-5821	362	34	business	business	NOUN
easat-5821	362	35	research	research	NOUN
easat-5821	362	36	,	,	PUNCT
easat-5821	362	37	vol	vol	NOUN
easat-5821	362	38	.	.	PROPN
easat-5821	362	39	109	109	NUM
easat-5821	362	40	,	,	PUNCT
easat-5821	362	41	pp	pp	ADJ
easat-5821	362	42	.	.	PUNCT
easat-5821	363	1	101	101	NUM
easat-5821	363	2	-	-	SYM
easat-5821	363	3	110	110	NUM
easat-5821	363	4	,	,	PUNCT
easat-5821	363	5	2020	2020	NUM
easat-5821	363	6	.	.	PUNCT
easat-5821	364	1	[	[	X
easat-5821	364	2	41	41	NUM
easat-5821	364	3	]	]	PUNCT
easat-5821	364	4	j.	j.	PROPN
easat-5821	364	5	f.	f.	PROPN
easat-5821	364	6	hair	hair	PROPN
easat-5821	364	7	jr	jr	PROPN
easat-5821	364	8	,	,	PUNCT
easat-5821	364	9	g.	g.	PROPN
easat-5821	364	10	t.	t.	PROPN
easat-5821	364	11	m.	m.	PROPN
easat-5821	364	12	hult	hult	PROPN
easat-5821	364	13	,	,	PUNCT
easat-5821	364	14	c.	c.	PROPN
easat-5821	364	15	m.	m.	PROPN
easat-5821	364	16	ringle	ringle	PROPN
easat-5821	364	17	,	,	PUNCT
easat-5821	364	18	m.	m.	NOUN
easat-5821	364	19	sarstedt	sarstedt	NOUN
easat-5821	364	20	,	,	PUNCT
easat-5821	364	21	n.	n.	PROPN
easat-5821	364	22	p.	p.	PROPN
easat-5821	364	23	danks	danks	PROPN
easat-5821	364	24	,	,	PUNCT
easat-5821	364	25	and	and	CCONJ
easat-5821	364	26	s.	s.	PROPN
easat-5821	364	27	ray	ray	PROPN
easat-5821	364	28	&	&	CCONJ
easat-5821	364	29	ray	ray	PROPN
easat-5821	364	30	,	,	PUNCT
easat-5821	364	31	"	"	PUNCT
easat-5821	364	32	evaluation	evaluation	NOUN
easat-5821	364	33	of	of	ADP
easat-5821	364	34	the	the	DET
easat-5821	364	35	structural	structural	ADJ
easat-5821	364	36	model	model	NOUN
easat-5821	364	37	,	,	PUNCT
easat-5821	364	38	"	"	PUNCT
easat-5821	364	39	partial	partial	ADJ
easat-5821	364	40	least	least	ADJ
easat-5821	364	41	squares	square	VERB
easat-5821	364	42	structural	structural	ADJ
easat-5821	364	43	equation	equation	NOUN
easat-5821	364	44	modeling	modeling	NOUN
easat-5821	364	45	(	(	PUNCT
easat-5821	364	46	pls	pls	INTJ
easat-5821	364	47	-	-	PUNCT
easat-5821	364	48	sem	sem	NOUN
easat-5821	364	49	)	)	PUNCT
easat-5821	364	50	using	use	VERB
easat-5821	364	51	r	r	NOUN
easat-5821	364	52	:	:	PUNCT
easat-5821	364	53	a	a	DET
easat-5821	364	54	workbook	workbook	NOUN
easat-5821	364	55	,	,	PUNCT
easat-5821	364	56	pp	pp	ADJ
easat-5821	364	57	.	.	PUNCT
easat-5821	365	1	115	115	NUM
easat-5821	365	2	-	-	SYM
easat-5821	365	3	138	138	NUM
easat-5821	365	4	,	,	PUNCT
easat-5821	365	5	2021	2021	NUM
easat-5821	365	6	.	.	PUNCT
easat-5821	366	1	[	[	X
easat-5821	366	2	42	42	NUM
easat-5821	366	3	]	]	PUNCT
easat-5821	366	4	w.	w.	PROPN
easat-5821	366	5	w.	w.	PROPN
easat-5821	366	6	chin	chin	PROPN
easat-5821	366	7	,	,	PUNCT
easat-5821	366	8	"	"	PUNCT
easat-5821	366	9	the	the	DET
easat-5821	366	10	partial	partial	ADJ
easat-5821	366	11	least	least	ADJ
easat-5821	366	12	squares	square	NOUN
easat-5821	366	13	approach	approach	VERB
easat-5821	366	14	to	to	ADP
easat-5821	366	15	structural	structural	ADJ
easat-5821	366	16	equation	equation	NOUN
easat-5821	366	17	modeling	modeling	NOUN
easat-5821	366	18	,	,	PUNCT
easat-5821	366	19	"	"	PUNCT
easat-5821	366	20	modern	modern	ADJ
easat-5821	366	21	methods	method	NOUN
easat-5821	366	22	for	for	ADP
easat-5821	366	23	business	business	NOUN
easat-5821	366	24	research	research	NOUN
easat-5821	366	25	,	,	PUNCT
easat-5821	366	26	vol	vol	NOUN
easat-5821	366	27	.	.	NOUN
easat-5821	366	28	295	295	NUM
easat-5821	366	29	,	,	PUNCT
easat-5821	366	30	no	no	INTJ
easat-5821	366	31	.	.	NOUN
easat-5821	366	32	2	2	NUM
easat-5821	366	33	,	,	PUNCT
easat-5821	366	34	pp	pp	ADJ
easat-5821	366	35	.	.	PUNCT
easat-5821	367	1	295	295	NUM
easat-5821	367	2	-	-	SYM
easat-5821	367	3	336	336	NUM
easat-5821	367	4	,	,	PUNCT
easat-5821	367	5	1998	1998	NUM
easat-5821	367	6	.	.	PUNCT
easat-5821	368	1	[	[	X
easat-5821	368	2	43	43	NUM
easat-5821	368	3	]	]	X
easat-5821	368	4	j.	j.	PROPN
easat-5821	368	5	cohen	cohen	PROPN
easat-5821	368	6	,	,	PUNCT
easat-5821	368	7	statistical	statistical	ADJ
easat-5821	368	8	power	power	NOUN
easat-5821	368	9	analysis	analysis	NOUN
easat-5821	368	10	for	for	ADP
easat-5821	368	11	the	the	DET
easat-5821	368	12	behavioral	behavioral	ADJ
easat-5821	368	13	sciences	sciences	PROPN
easat-5821	368	14	.	.	PUNCT
easat-5821	369	1	routledge	routledge	PROPN
easat-5821	369	2	,	,	PUNCT
easat-5821	369	3	2013	2013	NUM
easat-5821	369	4	.	.	PUNCT
easat-5821	370	1	[	[	X
easat-5821	370	2	44	44	NUM
easat-5821	370	3	]	]	PUNCT
easat-5821	370	4	m.	m.	NOUN
easat-5821	370	5	stone	stone	NOUN
easat-5821	370	6	,	,	PUNCT
easat-5821	370	7	"	"	PUNCT
easat-5821	370	8	cross‐validatory	cross‐validatory	NOUN
easat-5821	370	9	choice	choice	NOUN
easat-5821	370	10	and	and	CCONJ
easat-5821	370	11	assessment	assessment	NOUN
easat-5821	370	12	of	of	ADP
easat-5821	370	13	statistical	statistical	ADJ
easat-5821	370	14	predictions	prediction	NOUN
easat-5821	370	15	,	,	PUNCT
easat-5821	370	16	"	"	PUNCT
easat-5821	370	17	journal	journal	NOUN
easat-5821	370	18	of	of	ADP
easat-5821	370	19	the	the	DET
easat-5821	370	20	royal	royal	ADJ
easat-5821	370	21	statistical	statistical	ADJ
easat-5821	370	22	society	society	NOUN
easat-5821	370	23	:	:	PUNCT
easat-5821	370	24	series	series	PROPN
easat-5821	370	25	b	b	PROPN
easat-5821	370	26	(	(	PUNCT
easat-5821	370	27	methodological	methodological	ADJ
easat-5821	370	28	)	)	PUNCT
easat-5821	370	29	,	,	PUNCT
easat-5821	370	30	vol	vol	NOUN
easat-5821	370	31	.	.	PROPN
easat-5821	370	32	36	36	NUM
easat-5821	370	33	,	,	PUNCT
easat-5821	370	34	no	no	INTJ
easat-5821	370	35	.	.	NOUN
easat-5821	370	36	2	2	NUM
easat-5821	370	37	,	,	PUNCT
easat-5821	370	38	pp	pp	ADJ
easat-5821	370	39	.	.	PUNCT
easat-5821	370	40	111	111	NUM
easat-5821	370	41	-	-	SYM
easat-5821	370	42	133	133	NUM
easat-5821	370	43	,	,	PUNCT
easat-5821	370	44	1974	1974	NUM
easat-5821	370	45	.	.	PUNCT
easat-5821	371	1	[	[	X
easat-5821	371	2	45	45	NUM
easat-5821	371	3	]	]	PUNCT
easat-5821	371	4	p.	p.	NOUN
easat-5821	371	5	enis	enis	PROPN
easat-5821	371	6	and	and	CCONJ
easat-5821	371	7	s.	s.	PROPN
easat-5821	371	8	geisser	geisser	PROPN
easat-5821	371	9	,	,	PUNCT
easat-5821	371	10	"	"	PUNCT
easat-5821	371	11	optimal	optimal	ADJ
easat-5821	371	12	predictive	predictive	ADJ
easat-5821	371	13	linear	linear	ADJ
easat-5821	371	14	discriminants	discriminant	NOUN
easat-5821	371	15	,	,	PUNCT
easat-5821	371	16	"	"	PUNCT
easat-5821	371	17	the	the	DET
easat-5821	371	18	annals	annal	NOUN
easat-5821	371	19	of	of	ADP
easat-5821	371	20	statistics	statistic	NOUN
easat-5821	371	21	,	,	PUNCT
easat-5821	371	22	pp	pp	ADV
easat-5821	371	23	.	.	PUNCT
easat-5821	372	1	403	403	NUM
easat-5821	372	2	-	-	SYM
easat-5821	372	3	410	410	NUM
easat-5821	372	4	,	,	PUNCT
easat-5821	372	5	1974	1974	NUM
easat-5821	372	6	.	.	PUNCT