id	sid	tid	token	lemma	pos
easat-7788	1	1	edelweiss	edelweiss	PROPN
easat-7788	1	2	applied	apply	VERB
easat-7788	1	3	science	science	NOUN
easat-7788	1	4	and	and	CCONJ
easat-7788	1	5	technology	technology	NOUN
easat-7788	1	6	issn	issn	PROPN
easat-7788	1	7	:	:	PUNCT
easat-7788	1	8	2576	2576	NUM
easat-7788	1	9	-	-	SYM
easat-7788	1	10	8484	8484	NUM
easat-7788	1	11	vol	vol	NOUN
easat-7788	1	12	.	.	PROPN
easat-7788	2	1	9	9	NUM
easat-7788	2	2	,	,	PUNCT
easat-7788	2	3	no	no	INTJ
easat-7788	2	4	.	.	NOUN
easat-7788	2	5	6	6	NUM
easat-7788	2	6	,	,	PUNCT
easat-7788	2	7	199	199	NUM
easat-7788	2	8	-	-	SYM
easat-7788	2	9	210	210	NUM
easat-7788	2	10	2025	2025	NUM
easat-7788	2	11	publisher	publisher	NOUN
easat-7788	2	12	:	:	PUNCT
easat-7788	2	13	learning	learn	VERB
easat-7788	2	14	gate	gate	NOUN
easat-7788	2	15	doi	doi	PROPN
easat-7788	2	16	:	:	PUNCT
easat-7788	2	17	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	2	18	©	©	PROPN
easat-7788	2	19	2025	2025	NUM
easat-7788	2	20	by	by	ADP
easat-7788	2	21	the	the	DET
easat-7788	2	22	authors	author	NOUN
easat-7788	2	23	;	;	PUNCT
easat-7788	2	24	licensee	licensee	PROPN
easat-7788	2	25	learning	learning	NOUN
easat-7788	2	26	gate	gate	NOUN
easat-7788	3	1	©	©	PROPN
easat-7788	3	2	2025	2025	NUM
easat-7788	3	3	by	by	ADP
easat-7788	3	4	the	the	DET
easat-7788	3	5	authors	author	NOUN
easat-7788	3	6	;	;	PUNCT
easat-7788	3	7	licensee	licensee	PROPN
easat-7788	3	8	learning	learning	NOUN
easat-7788	3	9	gate	gate	NOUN
easat-7788	3	10	history	history	NOUN
easat-7788	3	11	:	:	PUNCT
easat-7788	3	12	received	receive	VERB
easat-7788	3	13	:	:	PUNCT
easat-7788	3	14	18	18	NUM
easat-7788	3	15	march	march	NOUN
easat-7788	3	16	2025	2025	NUM
easat-7788	3	17	;	;	PUNCT
easat-7788	3	18	revised	revise	VERB
easat-7788	3	19	:	:	PUNCT
easat-7788	3	20	2	2	NUM
easat-7788	3	21	may	may	PROPN
easat-7788	3	22	2025	2025	NUM
easat-7788	3	23	;	;	PUNCT
easat-7788	3	24	accepted	accept	VERB
easat-7788	3	25	:	:	PUNCT
easat-7788	3	26	6	6	NUM
easat-7788	3	27	may	may	PROPN
easat-7788	3	28	2025	2025	NUM
easat-7788	3	29	;	;	PUNCT
easat-7788	3	30	published	publish	VERB
easat-7788	3	31	:	:	PUNCT
easat-7788	3	32	3	3	NUM
easat-7788	3	33	june	june	PROPN
easat-7788	3	34	2025	2025	NUM
easat-7788	3	35	*	*	PUNCT
easat-7788	3	36	correspondence	correspondence	NOUN
easat-7788	3	37	:	:	PUNCT
easat-7788	3	38	7783220027@untirta.ac.id	7783220027@untirta.ac.id	NUM
easat-7788	3	39	political	political	ADJ
easat-7788	3	40	connections	connection	NOUN
easat-7788	3	41	and	and	CCONJ
easat-7788	3	42	tax	tax	NOUN
easat-7788	3	43	avoidance	avoidance	NOUN
easat-7788	3	44	:	:	PUNCT
easat-7788	3	45	the	the	DET
easat-7788	3	46	role	role	NOUN
easat-7788	3	47	of	of	ADP
easat-7788	3	48	politically	politically	ADV
easat-7788	3	49	affiliated	affiliate	VERB
easat-7788	3	50	ownership	ownership	NOUN
easat-7788	3	51	in	in	ADP
easat-7788	3	52	corporate	corporate	ADJ
easat-7788	3	53	tax	tax	NOUN
easat-7788	3	54	strategies	strategy	NOUN
easat-7788	3	55	muhammad	muhammad	PROPN
easat-7788	3	56	yusuf1	yusuf1	PROPN
easat-7788	3	57	*	*	PROPN
easat-7788	3	58	,	,	PUNCT
easat-7788	3	59	tubagus	tubagus	NOUN
easat-7788	3	60	ismail2	ismail2	NOUN
easat-7788	3	61	,	,	PUNCT
easat-7788	3	62	muhammad	muhammad	PROPN
easat-7788	3	63	taqi3	taqi3	PROPN
easat-7788	3	64	,	,	PUNCT
easat-7788	3	65	nurhayati	nurhayati	PROPN
easat-7788	3	66	soleha4	soleha4	PROPN
easat-7788	4	1	1,2,3,4universitas	1,2,3,4universitas	PROPN
easat-7788	4	2	sultan	sultan	PROPN
easat-7788	4	3	ageng	ageng	PROPN
easat-7788	4	4	tirtayasa	tirtayasa	PROPN
easat-7788	4	5	,	,	PUNCT
easat-7788	4	6	indonesia	indonesia	PROPN
easat-7788	4	7	;	;	PUNCT
easat-7788	4	8	7783220027@untirta.ac.id	7783220027@untirta.ac.id	NUM
easat-7788	4	9	(	(	PUNCT
easat-7788	4	10	m.y	m.y	PROPN
easat-7788	4	11	.	.	PROPN
easat-7788	4	12	)	)	PUNCT
easat-7788	4	13	.	.	PUNCT
easat-7788	5	1	abstract	abstract	ADV
easat-7788	5	2	:	:	PUNCT
easat-7788	5	3	this	this	DET
easat-7788	5	4	study	study	NOUN
easat-7788	5	5	examines	examine	VERB
easat-7788	5	6	the	the	DET
easat-7788	5	7	impact	impact	NOUN
easat-7788	5	8	of	of	ADP
easat-7788	5	9	political	political	ADJ
easat-7788	5	10	connections	connection	NOUN
easat-7788	5	11	on	on	ADP
easat-7788	5	12	tax	tax	NOUN
easat-7788	5	13	avoidance	avoidance	NOUN
easat-7788	5	14	in	in	ADP
easat-7788	5	15	indonesian	indonesian	ADJ
easat-7788	5	16	stateowned	stateowne	VERB
easat-7788	5	17	enterprises	enterprise	NOUN
easat-7788	5	18	(	(	PUNCT
easat-7788	5	19	soes	soe	NOUN
easat-7788	5	20	)	)	PUNCT
easat-7788	5	21	from	from	ADP
easat-7788	5	22	2019	2019	NUM
easat-7788	5	23	to	to	ADP
easat-7788	5	24	2024	2024	NUM
easat-7788	5	25	.	.	PUNCT
easat-7788	6	1	using	use	VERB
easat-7788	6	2	panel	panel	NOUN
easat-7788	6	3	data	datum	NOUN
easat-7788	6	4	regression	regression	NOUN
easat-7788	6	5	analysis	analysis	NOUN
easat-7788	6	6	,	,	PUNCT
easat-7788	6	7	tax	tax	NOUN
easat-7788	6	8	avoidance	avoidance	NOUN
easat-7788	6	9	is	be	AUX
easat-7788	6	10	measured	measure	VERB
easat-7788	6	11	through	through	ADP
easat-7788	6	12	the	the	DET
easat-7788	6	13	effective	effective	ADJ
easat-7788	6	14	tax	tax	NOUN
easat-7788	6	15	rate	rate	NOUN
easat-7788	6	16	(	(	PUNCT
easat-7788	6	17	etr	etr	PROPN
easat-7788	6	18	)	)	PUNCT
easat-7788	6	19	and	and	CCONJ
easat-7788	6	20	book	book	NOUN
easat-7788	6	21	-	-	PUNCT
easat-7788	6	22	tax	tax	NOUN
easat-7788	6	23	differences	difference	NOUN
easat-7788	6	24	(	(	PUNCT
easat-7788	6	25	btd	btd	PROPN
easat-7788	6	26	)	)	PUNCT
easat-7788	6	27	.	.	PUNCT
easat-7788	7	1	the	the	DET
easat-7788	7	2	results	result	NOUN
easat-7788	7	3	indicate	indicate	VERB
easat-7788	7	4	that	that	SCONJ
easat-7788	7	5	politically	politically	ADV
easat-7788	7	6	connected	connect	VERB
easat-7788	7	7	soes	soe	NOUN
easat-7788	7	8	have	have	VERB
easat-7788	7	9	significantly	significantly	ADV
easat-7788	7	10	lower	lower	ADV
easat-7788	7	11	etrs	etrs	ADJ
easat-7788	7	12	(	(	PUNCT
easat-7788	7	13	β	β	X
easat-7788	7	14	=	=	SYM
easat-7788	7	15	0.231	0.231	NUM
easat-7788	7	16	,	,	PUNCT
easat-7788	7	17	p	p	X
easat-7788	7	18	<	<	X
easat-7788	7	19	0.01	0.01	NUM
easat-7788	7	20	)	)	PUNCT
easat-7788	7	21	and	and	CCONJ
easat-7788	7	22	higher	high	ADJ
easat-7788	7	23	btds	btds	NOUN
easat-7788	7	24	(	(	PUNCT
easat-7788	7	25	β	β	X
easat-7788	7	26	=	=	PUNCT
easat-7788	7	27	0.187	0.187	NUM
easat-7788	7	28	,	,	PUNCT
easat-7788	7	29	p	p	X
easat-7788	7	30	<	<	X
easat-7788	7	31	0.05	0.05	NUM
easat-7788	7	32	)	)	PUNCT
easat-7788	7	33	,	,	PUNCT
easat-7788	7	34	confirming	confirm	VERB
easat-7788	7	35	their	their	PRON
easat-7788	7	36	tendency	tendency	NOUN
easat-7788	7	37	to	to	PART
easat-7788	7	38	engage	engage	VERB
easat-7788	7	39	in	in	ADP
easat-7788	7	40	tax	tax	NOUN
easat-7788	7	41	avoidance	avoidance	NOUN
easat-7788	7	42	.	.	PUNCT
easat-7788	8	1	furthermore	furthermore	ADV
easat-7788	8	2	,	,	PUNCT
easat-7788	8	3	government	government	NOUN
easat-7788	8	4	ownership	ownership	NOUN
easat-7788	8	5	negatively	negatively	ADV
easat-7788	8	6	correlates	correlate	VERB
easat-7788	8	7	with	with	ADP
easat-7788	8	8	etr	etr	PROPN
easat-7788	8	9	(	(	PUNCT
easat-7788	8	10	β	β	X
easat-7788	8	11	=	=	SYM
easat-7788	8	12	-0.256	-0.256	PROPN
easat-7788	8	13	,	,	PUNCT
easat-7788	8	14	p	p	X
easat-7788	8	15	<	<	X
easat-7788	8	16	0.01	0.01	NUM
easat-7788	8	17	)	)	PUNCT
easat-7788	8	18	,	,	PUNCT
easat-7788	8	19	suggesting	suggest	VERB
easat-7788	8	20	that	that	SCONJ
easat-7788	8	21	firms	firm	NOUN
easat-7788	8	22	with	with	ADP
easat-7788	8	23	higher	high	ADJ
easat-7788	8	24	political	political	ADJ
easat-7788	8	25	influence	influence	NOUN
easat-7788	8	26	pay	pay	VERB
easat-7788	8	27	lower	low	ADJ
easat-7788	8	28	taxes	taxis	NOUN
easat-7788	8	29	.	.	PUNCT
easat-7788	9	1	however	however	ADV
easat-7788	9	2	,	,	PUNCT
easat-7788	9	3	the	the	DET
easat-7788	9	4	moderating	moderate	VERB
easat-7788	9	5	role	role	NOUN
easat-7788	9	6	of	of	ADP
easat-7788	9	7	firm	firm	ADJ
easat-7788	9	8	profitability	profitability	NOUN
easat-7788	9	9	on	on	ADP
easat-7788	9	10	the	the	DET
easat-7788	9	11	relationship	relationship	NOUN
easat-7788	9	12	between	between	ADP
easat-7788	9	13	political	political	ADJ
easat-7788	9	14	connections	connection	NOUN
easat-7788	9	15	and	and	CCONJ
easat-7788	9	16	tax	tax	NOUN
easat-7788	9	17	avoidance	avoidance	NOUN
easat-7788	9	18	is	be	AUX
easat-7788	9	19	not	not	PART
easat-7788	9	20	significant	significant	ADJ
easat-7788	9	21	(	(	PUNCT
easat-7788	9	22	p	p	X
easat-7788	9	23	>	>	X
easat-7788	9	24	0.05	0.05	NUM
easat-7788	9	25	)	)	PUNCT
easat-7788	9	26	.	.	PUNCT
easat-7788	10	1	the	the	DET
easat-7788	10	2	fixedeffects	fixedeffect	NOUN
easat-7788	10	3	model	model	NOUN
easat-7788	10	4	(	(	PUNCT
easat-7788	10	5	hausman	hausman	ADJ
easat-7788	10	6	test	test	NOUN
easat-7788	10	7	:	:	PUNCT
easat-7788	10	8	p	p	X
easat-7788	10	9	=	=	NOUN
easat-7788	10	10	0.034	0.034	NUM
easat-7788	10	11	)	)	PUNCT
easat-7788	10	12	is	be	AUX
easat-7788	10	13	found	find	VERB
easat-7788	10	14	to	to	PART
easat-7788	10	15	be	be	AUX
easat-7788	10	16	the	the	DET
easat-7788	10	17	best	good	ADJ
easat-7788	10	18	fit	fit	NOUN
easat-7788	10	19	,	,	PUNCT
easat-7788	10	20	with	with	ADP
easat-7788	10	21	an	an	DET
easat-7788	10	22	r²	r²	NOUN
easat-7788	10	23	of	of	ADP
easat-7788	10	24	67.8	67.8	NUM
easat-7788	10	25	%	%	NOUN
easat-7788	10	26	,	,	PUNCT
easat-7788	10	27	indicating	indicate	VERB
easat-7788	10	28	that	that	SCONJ
easat-7788	10	29	most	most	ADJ
easat-7788	10	30	variations	variation	NOUN
easat-7788	10	31	in	in	ADP
easat-7788	10	32	tax	tax	NOUN
easat-7788	10	33	avoidance	avoidance	NOUN
easat-7788	10	34	can	can	AUX
easat-7788	10	35	be	be	AUX
easat-7788	10	36	explained	explain	VERB
easat-7788	10	37	by	by	ADP
easat-7788	10	38	the	the	DET
easat-7788	10	39	model	model	NOUN
easat-7788	10	40	.	.	PUNCT
easat-7788	11	1	these	these	DET
easat-7788	11	2	findings	finding	NOUN
easat-7788	11	3	highlight	highlight	VERB
easat-7788	11	4	the	the	DET
easat-7788	11	5	need	need	NOUN
easat-7788	11	6	for	for	ADP
easat-7788	11	7	stronger	strong	ADJ
easat-7788	11	8	corporate	corporate	ADJ
easat-7788	11	9	governance	governance	NOUN
easat-7788	11	10	and	and	CCONJ
easat-7788	11	11	regulatory	regulatory	ADJ
easat-7788	11	12	oversight	oversight	NOUN
easat-7788	11	13	to	to	PART
easat-7788	11	14	prevent	prevent	VERB
easat-7788	11	15	excessive	excessive	ADJ
easat-7788	11	16	tax	tax	NOUN
easat-7788	11	17	avoidance	avoidance	NOUN
easat-7788	11	18	among	among	ADP
easat-7788	11	19	politically	politically	ADV
easat-7788	11	20	affiliated	affiliate	VERB
easat-7788	11	21	firms	firm	NOUN
easat-7788	11	22	.	.	PUNCT
easat-7788	12	1	the	the	DET
easat-7788	12	2	study	study	NOUN
easat-7788	12	3	contributes	contribute	VERB
easat-7788	12	4	to	to	ADP
easat-7788	12	5	the	the	DET
easat-7788	12	6	literature	literature	NOUN
easat-7788	12	7	on	on	ADP
easat-7788	12	8	corporate	corporate	ADJ
easat-7788	12	9	tax	tax	NOUN
easat-7788	12	10	strategies	strategy	NOUN
easat-7788	12	11	and	and	CCONJ
easat-7788	12	12	political	political	ADJ
easat-7788	12	13	economy	economy	NOUN
easat-7788	12	14	,	,	PUNCT
easat-7788	12	15	emphasizing	emphasize	VERB
easat-7788	12	16	the	the	DET
easat-7788	12	17	importance	importance	NOUN
easat-7788	12	18	of	of	ADP
easat-7788	12	19	tax	tax	NOUN
easat-7788	12	20	transparency	transparency	NOUN
easat-7788	12	21	and	and	CCONJ
easat-7788	12	22	policy	policy	NOUN
easat-7788	12	23	reforms	reform	NOUN
easat-7788	12	24	in	in	ADP
easat-7788	12	25	emerging	emerge	VERB
easat-7788	12	26	economies	economy	NOUN
easat-7788	12	27	.	.	PUNCT
easat-7788	13	1	keywords	keyword	NOUN
easat-7788	13	2	:	:	PUNCT
easat-7788	13	3	corporate	corporate	ADJ
easat-7788	13	4	governance	governance	NOUN
easat-7788	13	5	,	,	PUNCT
easat-7788	13	6	effective	effective	ADJ
easat-7788	13	7	tax	tax	NOUN
easat-7788	13	8	rate	rate	NOUN
easat-7788	13	9	,	,	PUNCT
easat-7788	13	10	panel	panel	NOUN
easat-7788	13	11	data	datum	NOUN
easat-7788	13	12	analysis	analysis	NOUN
easat-7788	13	13	,	,	PUNCT
easat-7788	13	14	political	political	ADJ
easat-7788	13	15	connections	connection	NOUN
easat-7788	13	16	,	,	PUNCT
easat-7788	13	17	state	state	NOUN
easat-7788	13	18	-	-	PUNCT
easat-7788	13	19	owned	own	VERB
easat-7788	13	20	enterprises	enterprise	NOUN
easat-7788	13	21	,	,	PUNCT
easat-7788	13	22	tax	tax	NOUN
easat-7788	13	23	avoidance	avoidance	NOUN
easat-7788	13	24	.	.	PUNCT
easat-7788	14	1	1	1	X
easat-7788	14	2	.	.	X
easat-7788	14	3	introduction	introduction	NOUN
easat-7788	14	4	corporate	corporate	ADJ
easat-7788	14	5	tax	tax	NOUN
easat-7788	14	6	avoidance	avoidance	NOUN
easat-7788	14	7	has	have	AUX
easat-7788	14	8	become	become	VERB
easat-7788	14	9	a	a	DET
easat-7788	14	10	critical	critical	ADJ
easat-7788	14	11	issue	issue	NOUN
easat-7788	14	12	in	in	ADP
easat-7788	14	13	global	global	ADJ
easat-7788	14	14	financial	financial	ADJ
easat-7788	14	15	governance	governance	NOUN
easat-7788	14	16	,	,	PUNCT
easat-7788	14	17	drawing	draw	VERB
easat-7788	14	18	increasing	increase	VERB
easat-7788	14	19	attention	attention	NOUN
easat-7788	14	20	from	from	ADP
easat-7788	14	21	academics	academic	NOUN
easat-7788	14	22	,	,	PUNCT
easat-7788	14	23	policymakers	policymaker	NOUN
easat-7788	14	24	,	,	PUNCT
easat-7788	14	25	and	and	CCONJ
easat-7788	14	26	regulatory	regulatory	ADJ
easat-7788	14	27	authorities	authority	NOUN
easat-7788	14	28	.	.	PUNCT
easat-7788	15	1	companies	company	NOUN
easat-7788	15	2	often	often	ADV
easat-7788	15	3	engage	engage	VERB
easat-7788	15	4	in	in	ADP
easat-7788	15	5	tax	tax	NOUN
easat-7788	15	6	planning	planning	NOUN
easat-7788	15	7	strategies	strategy	NOUN
easat-7788	15	8	to	to	PART
easat-7788	15	9	minimize	minimize	VERB
easat-7788	15	10	their	their	PRON
easat-7788	15	11	tax	tax	NOUN
easat-7788	15	12	liabilities	liability	NOUN
easat-7788	15	13	while	while	SCONJ
easat-7788	15	14	remaining	remain	VERB
easat-7788	15	15	within	within	ADP
easat-7788	15	16	legal	legal	ADJ
easat-7788	15	17	boundaries	boundary	NOUN
easat-7788	15	18	.	.	PUNCT
easat-7788	16	1	however	however	ADV
easat-7788	16	2	,	,	PUNCT
easat-7788	16	3	when	when	SCONJ
easat-7788	16	4	political	political	ADJ
easat-7788	16	5	connections	connection	NOUN
easat-7788	16	6	influence	influence	VERB
easat-7788	16	7	such	such	ADJ
easat-7788	16	8	tax	tax	NOUN
easat-7788	16	9	avoidance	avoidance	NOUN
easat-7788	16	10	,	,	PUNCT
easat-7788	16	11	concerns	concern	NOUN
easat-7788	16	12	arise	arise	VERB
easat-7788	16	13	regarding	regard	VERB
easat-7788	16	14	corporate	corporate	ADJ
easat-7788	16	15	governance	governance	NOUN
easat-7788	16	16	,	,	PUNCT
easat-7788	16	17	transparency	transparency	NOUN
easat-7788	16	18	,	,	PUNCT
easat-7788	16	19	and	and	CCONJ
easat-7788	16	20	fairness	fairness	NOUN
easat-7788	17	1	[	[	X
easat-7788	17	2	1	1	NUM
easat-7788	17	3	,	,	PUNCT
easat-7788	17	4	2	2	NUM
easat-7788	17	5	]	]	PUNCT
easat-7788	17	6	.	.	PUNCT
easat-7788	18	1	in	in	ADP
easat-7788	18	2	economies	economy	NOUN
easat-7788	18	3	where	where	SCONJ
easat-7788	18	4	state	state	NOUN
easat-7788	18	5	intervention	intervention	NOUN
easat-7788	18	6	is	be	AUX
easat-7788	18	7	prevalent	prevalent	ADJ
easat-7788	18	8	,	,	PUNCT
easat-7788	18	9	politically	politically	ADV
easat-7788	18	10	connected	connected	ADJ
easat-7788	18	11	firms	firm	NOUN
easat-7788	18	12	(	(	PUNCT
easat-7788	18	13	pcfs	pcfs	PROPN
easat-7788	18	14	)	)	PUNCT
easat-7788	18	15	may	may	AUX
easat-7788	18	16	benefit	benefit	VERB
easat-7788	18	17	from	from	ADP
easat-7788	18	18	preferential	preferential	ADJ
easat-7788	18	19	treatment	treatment	NOUN
easat-7788	18	20	,	,	PUNCT
easat-7788	18	21	including	include	VERB
easat-7788	18	22	tax	tax	NOUN
easat-7788	18	23	incentives	incentive	NOUN
easat-7788	18	24	,	,	PUNCT
easat-7788	18	25	regulatory	regulatory	ADJ
easat-7788	18	26	leniency	leniency	NOUN
easat-7788	18	27	,	,	PUNCT
easat-7788	18	28	and	and	CCONJ
easat-7788	18	29	access	access	NOUN
easat-7788	18	30	to	to	ADP
easat-7788	18	31	government	government	NOUN
easat-7788	18	32	resources	resource	NOUN
easat-7788	18	33	.	.	PUNCT
easat-7788	19	1	indonesia	indonesia	PROPN
easat-7788	19	2	,	,	PUNCT
easat-7788	19	3	as	as	ADP
easat-7788	19	4	one	one	NUM
easat-7788	19	5	of	of	ADP
easat-7788	19	6	the	the	DET
easat-7788	19	7	largest	large	ADJ
easat-7788	19	8	emerging	emerge	VERB
easat-7788	19	9	economies	economy	NOUN
easat-7788	19	10	,	,	PUNCT
easat-7788	19	11	provides	provide	VERB
easat-7788	19	12	a	a	DET
easat-7788	19	13	unique	unique	ADJ
easat-7788	19	14	setting	setting	NOUN
easat-7788	19	15	for	for	ADP
easat-7788	19	16	studying	study	VERB
easat-7788	19	17	tax	tax	NOUN
easat-7788	19	18	avoidance	avoidance	NOUN
easat-7788	19	19	within	within	ADP
easat-7788	19	20	politically	politically	ADV
easat-7788	19	21	connected	connected	ADJ
easat-7788	19	22	firms	firm	NOUN
easat-7788	19	23	,	,	PUNCT
easat-7788	19	24	particularly	particularly	ADV
easat-7788	19	25	state	state	NOUN
easat-7788	19	26	-	-	PUNCT
easat-7788	19	27	owned	own	VERB
easat-7788	19	28	enterprises	enterprise	NOUN
easat-7788	19	29	(	(	PUNCT
easat-7788	19	30	soes	soe	NOUN
easat-7788	19	31	)	)	PUNCT
easat-7788	19	32	.	.	PUNCT
easat-7788	20	1	soes	soe	NOUN
easat-7788	20	2	play	play	VERB
easat-7788	20	3	a	a	DET
easat-7788	20	4	crucial	crucial	ADJ
easat-7788	20	5	role	role	NOUN
easat-7788	20	6	in	in	ADP
easat-7788	20	7	indonesia	indonesia	PROPN
easat-7788	20	8	’s	’s	PART
easat-7788	20	9	economic	economic	ADJ
easat-7788	20	10	development	development	NOUN
easat-7788	20	11	,	,	PUNCT
easat-7788	20	12	contributing	contribute	VERB
easat-7788	20	13	significantly	significantly	ADV
easat-7788	20	14	to	to	ADP
easat-7788	20	15	gdp	gdp	NOUN
easat-7788	20	16	and	and	CCONJ
easat-7788	20	17	employment	employment	NOUN
easat-7788	20	18	.	.	PUNCT
easat-7788	21	1	many	many	ADJ
easat-7788	21	2	of	of	ADP
easat-7788	21	3	these	these	DET
easat-7788	21	4	enterprises	enterprise	NOUN
easat-7788	21	5	have	have	VERB
easat-7788	21	6	board	board	NOUN
easat-7788	21	7	members	member	NOUN
easat-7788	21	8	with	with	ADP
easat-7788	21	9	strong	strong	ADJ
easat-7788	21	10	political	political	ADJ
easat-7788	21	11	affiliations	affiliation	NOUN
easat-7788	21	12	,	,	PUNCT
easat-7788	21	13	raising	raise	VERB
easat-7788	21	14	questions	question	NOUN
easat-7788	21	15	about	about	ADP
easat-7788	21	16	the	the	DET
easat-7788	21	17	extent	extent	NOUN
easat-7788	21	18	to	to	PART
easat-7788	21	19	which	which	PRON
easat-7788	21	20	these	these	DET
easat-7788	21	21	connections	connection	NOUN
easat-7788	21	22	influence	influence	NOUN
easat-7788	21	23	tax	tax	NOUN
easat-7788	21	24	strategies	strategy	NOUN
easat-7788	21	25	.	.	PUNCT
easat-7788	22	1	while	while	SCONJ
easat-7788	22	2	soes	soe	NOUN
easat-7788	22	3	are	be	AUX
easat-7788	22	4	expected	expect	VERB
easat-7788	22	5	to	to	PART
easat-7788	22	6	contribute	contribute	VERB
easat-7788	22	7	to	to	ADP
easat-7788	22	8	national	national	ADJ
easat-7788	22	9	revenue	revenue	NOUN
easat-7788	22	10	through	through	ADP
easat-7788	22	11	tax	tax	NOUN
easat-7788	22	12	payments	payment	NOUN
easat-7788	22	13	,	,	PUNCT
easat-7788	22	14	their	their	PRON
easat-7788	22	15	political	political	ADJ
easat-7788	22	16	ties	tie	NOUN
easat-7788	22	17	may	may	AUX
easat-7788	22	18	allow	allow	VERB
easat-7788	22	19	them	they	PRON
easat-7788	22	20	to	to	PART
easat-7788	22	21	engage	engage	VERB
easat-7788	22	22	in	in	ADP
easat-7788	22	23	aggressive	aggressive	ADJ
easat-7788	22	24	tax	tax	NOUN
easat-7788	22	25	avoidance	avoidance	NOUN
easat-7788	22	26	without	without	ADP
easat-7788	22	27	facing	face	VERB
easat-7788	22	28	regulatory	regulatory	ADJ
easat-7788	22	29	scrutiny	scrutiny	NOUN
easat-7788	22	30	.	.	PUNCT
easat-7788	23	1	this	this	DET
easat-7788	23	2	study	study	NOUN
easat-7788	23	3	seeks	seek	VERB
easat-7788	23	4	to	to	PART
easat-7788	23	5	explore	explore	VERB
easat-7788	23	6	the	the	DET
easat-7788	23	7	relationship	relationship	NOUN
easat-7788	23	8	between	between	ADP
easat-7788	23	9	political	political	ADJ
easat-7788	23	10	connections	connection	NOUN
easat-7788	23	11	and	and	CCONJ
easat-7788	23	12	tax	tax	NOUN
easat-7788	23	13	avoidance	avoidance	NOUN
easat-7788	23	14	among	among	ADP
easat-7788	23	15	five	five	NUM
easat-7788	23	16	major	major	ADJ
easat-7788	23	17	soes	soe	NOUN
easat-7788	23	18	in	in	ADP
easat-7788	23	19	indonesia	indonesia	PROPN
easat-7788	23	20	from	from	ADP
easat-7788	23	21	2019	2019	NUM
easat-7788	23	22	to	to	ADP
easat-7788	23	23	2024	2024	NUM
easat-7788	23	24	.	.	PUNCT
easat-7788	24	1	the	the	DET
easat-7788	24	2	following	follow	VERB
easat-7788	24	3	graph	graph	NOUN
easat-7788	24	4	illustrates	illustrate	VERB
easat-7788	24	5	the	the	DET
easat-7788	24	6	trend	trend	NOUN
easat-7788	24	7	of	of	ADP
easat-7788	24	8	the	the	DET
easat-7788	24	9	effective	effective	ADJ
easat-7788	24	10	tax	tax	NOUN
easat-7788	24	11	rate	rate	NOUN
easat-7788	24	12	(	(	PUNCT
easat-7788	24	13	etr	etr	PROPN
easat-7788	24	14	)	)	PUNCT
easat-7788	24	15	in	in	ADP
easat-7788	24	16	five	five	NUM
easat-7788	24	17	indonesian	indonesian	ADJ
easat-7788	24	18	soes	soe	NOUN
easat-7788	24	19	from	from	ADP
easat-7788	24	20	2019	2019	NUM
easat-7788	24	21	to	to	ADP
easat-7788	24	22	2024	2024	NUM
easat-7788	24	23	.	.	PUNCT
easat-7788	25	1	a	a	DET
easat-7788	25	2	declining	decline	VERB
easat-7788	25	3	trend	trend	NOUN
easat-7788	25	4	in	in	ADP
easat-7788	25	5	etr	etr	PROPN
easat-7788	25	6	indicates	indicate	VERB
easat-7788	25	7	potential	potential	ADJ
easat-7788	25	8	tax	tax	NOUN
easat-7788	25	9	avoidance	avoidance	NOUN
easat-7788	25	10	,	,	PUNCT
easat-7788	25	11	particularly	particularly	ADV
easat-7788	25	12	in	in	ADP
easat-7788	25	13	politically	politically	ADV
easat-7788	25	14	connected	connect	VERB
easat-7788	25	15	firms	firm	NOUN
easat-7788	25	16	.	.	PUNCT
easat-7788	26	1	https://orcid.org/0009-0007-2794-3868	https://orcid.org/0009-0007-2794-3868	VERB
easat-7788	26	2	200	200	NUM
easat-7788	26	3	edelweiss	edelweiss	PROPN
easat-7788	26	4	applied	apply	VERB
easat-7788	26	5	science	science	NOUN
easat-7788	26	6	and	and	CCONJ
easat-7788	26	7	technology	technology	NOUN
easat-7788	26	8	issn	issn	PROPN
easat-7788	26	9	:	:	PUNCT
easat-7788	26	10	2576	2576	NUM
easat-7788	26	11	-	-	SYM
easat-7788	26	12	8484	8484	NUM
easat-7788	26	13	vol	vol	NOUN
easat-7788	26	14	.	.	PROPN
easat-7788	27	1	9	9	NUM
easat-7788	27	2	,	,	PUNCT
easat-7788	27	3	no	no	INTJ
easat-7788	27	4	.	.	NOUN
easat-7788	28	1	6	6	NUM
easat-7788	28	2	:	:	SYM
easat-7788	28	3	199	199	NUM
easat-7788	28	4	-	-	SYM
easat-7788	28	5	210	210	NUM
easat-7788	28	6	,	,	PUNCT
easat-7788	28	7	2025	2025	NUM
easat-7788	28	8	doi	doi	NOUN
easat-7788	28	9	:	:	PUNCT
easat-7788	28	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	28	11	©	©	PROPN
easat-7788	28	12	2025	2025	NUM
easat-7788	28	13	by	by	ADP
easat-7788	28	14	the	the	DET
easat-7788	28	15	authors	author	NOUN
easat-7788	28	16	;	;	PUNCT
easat-7788	28	17	licensee	licensee	PROPN
easat-7788	28	18	learning	learn	VERB
easat-7788	28	19	gate	gate	NOUN
easat-7788	28	20	figure	figure	NOUN
easat-7788	28	21	1	1	NUM
easat-7788	28	22	.	.	NOUN
easat-7788	28	23	trend	trend	NOUN
easat-7788	28	24	of	of	ADP
easat-7788	28	25	effective	effective	ADJ
easat-7788	28	26	tax	tax	NOUN
easat-7788	28	27	rate	rate	NOUN
easat-7788	28	28	(	(	PUNCT
easat-7788	28	29	etr	etr	PROPN
easat-7788	28	30	)	)	PUNCT
easat-7788	28	31	in	in	ADP
easat-7788	28	32	5	5	NUM
easat-7788	28	33	indonesian	indonesian	ADJ
easat-7788	28	34	soes	soe	NOUN
easat-7788	28	35	(	(	PUNCT
easat-7788	28	36	2019	2019	NUM
easat-7788	28	37	-	-	SYM
easat-7788	28	38	2024	2024	NUM
easat-7788	28	39	)	)	PUNCT
easat-7788	28	40	.	.	PUNCT
easat-7788	29	1	from	from	ADP
easat-7788	29	2	the	the	DET
easat-7788	29	3	graph	graph	NOUN
easat-7788	29	4	,	,	PUNCT
easat-7788	29	5	it	it	PRON
easat-7788	29	6	is	be	AUX
easat-7788	29	7	evident	evident	ADJ
easat-7788	29	8	that	that	SCONJ
easat-7788	29	9	soes	soe	NOUN
easat-7788	29	10	with	with	ADP
easat-7788	29	11	stronger	strong	ADJ
easat-7788	29	12	political	political	ADJ
easat-7788	29	13	connections	connection	NOUN
easat-7788	29	14	tend	tend	VERB
easat-7788	29	15	to	to	PART
easat-7788	29	16	have	have	VERB
easat-7788	29	17	lower	lower	ADV
easat-7788	29	18	etrs	etrs	ADJ
easat-7788	29	19	,	,	PUNCT
easat-7788	29	20	suggesting	suggest	VERB
easat-7788	29	21	possible	possible	ADJ
easat-7788	29	22	involvement	involvement	NOUN
easat-7788	29	23	in	in	ADP
easat-7788	29	24	tax	tax	NOUN
easat-7788	29	25	avoidance	avoidance	NOUN
easat-7788	29	26	strategies	strategy	NOUN
easat-7788	29	27	.	.	PUNCT
easat-7788	30	1	this	this	PRON
easat-7788	30	2	aligns	align	VERB
easat-7788	30	3	with	with	ADP
easat-7788	30	4	previous	previous	ADJ
easat-7788	30	5	research	research	NOUN
easat-7788	30	6	indicating	indicate	VERB
easat-7788	30	7	that	that	SCONJ
easat-7788	30	8	politically	politically	ADV
easat-7788	30	9	connected	connected	ADJ
easat-7788	30	10	firms	firm	NOUN
easat-7788	30	11	often	often	ADV
easat-7788	30	12	engage	engage	VERB
easat-7788	30	13	in	in	ADP
easat-7788	30	14	more	more	ADV
easat-7788	30	15	aggressive	aggressive	ADJ
easat-7788	30	16	tax	tax	NOUN
easat-7788	30	17	planning	planning	NOUN
easat-7788	30	18	to	to	PART
easat-7788	30	19	reduce	reduce	VERB
easat-7788	30	20	their	their	PRON
easat-7788	30	21	tax	tax	NOUN
easat-7788	30	22	burdens	burden	NOUN
easat-7788	30	23	[	[	X
easat-7788	30	24	3	3	NUM
easat-7788	30	25	,	,	PUNCT
easat-7788	30	26	4	4	NUM
easat-7788	30	27	]	]	PUNCT
easat-7788	30	28	.	.	PUNCT
easat-7788	31	1	the	the	DET
easat-7788	31	2	relationship	relationship	NOUN
easat-7788	31	3	between	between	ADP
easat-7788	31	4	political	political	ADJ
easat-7788	31	5	connections	connection	NOUN
easat-7788	31	6	and	and	CCONJ
easat-7788	31	7	tax	tax	NOUN
easat-7788	31	8	avoidance	avoidance	NOUN
easat-7788	31	9	remains	remain	VERB
easat-7788	31	10	a	a	DET
easat-7788	31	11	complex	complex	ADJ
easat-7788	31	12	and	and	CCONJ
easat-7788	31	13	understudied	understudied	ADJ
easat-7788	31	14	issue	issue	NOUN
easat-7788	31	15	in	in	ADP
easat-7788	31	16	the	the	DET
easat-7788	31	17	indonesian	indonesian	ADJ
easat-7788	31	18	context	context	NOUN
easat-7788	31	19	.	.	PUNCT
easat-7788	32	1	while	while	SCONJ
easat-7788	32	2	prior	prior	ADJ
easat-7788	32	3	studies	study	NOUN
easat-7788	32	4	suggest	suggest	VERB
easat-7788	32	5	that	that	SCONJ
easat-7788	32	6	politically	politically	ADV
easat-7788	32	7	connected	connect	VERB
easat-7788	32	8	firms	firm	NOUN
easat-7788	32	9	are	be	AUX
easat-7788	32	10	more	more	ADV
easat-7788	32	11	likely	likely	ADJ
easat-7788	32	12	to	to	PART
easat-7788	32	13	engage	engage	VERB
easat-7788	32	14	in	in	ADP
easat-7788	32	15	tax	tax	NOUN
easat-7788	32	16	avoidance	avoidance	NOUN
easat-7788	32	17	[	[	X
easat-7788	32	18	3	3	NUM
easat-7788	32	19	,	,	PUNCT
easat-7788	32	20	4	4	NUM
easat-7788	32	21	]	]	PUNCT
easat-7788	32	22	research	research	NOUN
easat-7788	32	23	specific	specific	ADJ
easat-7788	32	24	to	to	ADP
easat-7788	32	25	indonesia	indonesia	PROPN
easat-7788	32	26	’s	’s	PART
easat-7788	32	27	soes	soe	NOUN
easat-7788	32	28	remains	remain	VERB
easat-7788	32	29	limited	limited	ADJ
easat-7788	32	30	.	.	PUNCT
easat-7788	33	1	given	give	VERB
easat-7788	33	2	the	the	DET
easat-7788	33	3	indonesian	indonesian	ADJ
easat-7788	33	4	government	government	NOUN
easat-7788	33	5	’s	’s	PART
easat-7788	33	6	tax	tax	NOUN
easat-7788	33	7	reform	reform	NOUN
easat-7788	33	8	initiatives	initiative	NOUN
easat-7788	33	9	from	from	ADP
easat-7788	33	10	2019	2019	NUM
easat-7788	33	11	to	to	ADP
easat-7788	33	12	2024	2024	NUM
easat-7788	33	13	,	,	PUNCT
easat-7788	33	14	it	it	PRON
easat-7788	33	15	is	be	AUX
easat-7788	33	16	crucial	crucial	ADJ
easat-7788	33	17	to	to	PART
easat-7788	33	18	examine	examine	VERB
easat-7788	33	19	whether	whether	SCONJ
easat-7788	33	20	these	these	DET
easat-7788	33	21	politically	politically	ADV
easat-7788	33	22	linked	link	VERB
easat-7788	33	23	firms	firm	NOUN
easat-7788	33	24	benefit	benefit	VERB
easat-7788	33	25	from	from	ADP
easat-7788	33	26	favorable	favorable	ADJ
easat-7788	33	27	tax	tax	NOUN
easat-7788	33	28	treatment	treatment	NOUN
easat-7788	33	29	and	and	CCONJ
easat-7788	33	30	whether	whether	SCONJ
easat-7788	33	31	such	such	ADJ
easat-7788	33	32	benefits	benefit	NOUN
easat-7788	33	33	have	have	AUX
easat-7788	33	34	changed	change	VERB
easat-7788	33	35	over	over	ADP
easat-7788	33	36	time	time	NOUN
easat-7788	33	37	.	.	PUNCT
easat-7788	34	1	additionally	additionally	ADV
easat-7788	34	2	,	,	PUNCT
easat-7788	34	3	there	there	PRON
easat-7788	34	4	is	be	VERB
easat-7788	34	5	a	a	DET
easat-7788	34	6	lack	lack	NOUN
easat-7788	34	7	of	of	ADP
easat-7788	34	8	empirical	empirical	ADJ
easat-7788	34	9	evidence	evidence	NOUN
easat-7788	34	10	on	on	ADP
easat-7788	34	11	how	how	SCONJ
easat-7788	34	12	different	different	ADJ
easat-7788	34	13	levels	level	NOUN
easat-7788	34	14	of	of	ADP
easat-7788	34	15	political	political	ADJ
easat-7788	34	16	affiliation	affiliation	NOUN
easat-7788	34	17	(	(	PUNCT
easat-7788	34	18	e.g.	e.g.	ADV
easat-7788	34	19	,	,	PUNCT
easat-7788	34	20	direct	direct	ADJ
easat-7788	34	21	government	government	NOUN
easat-7788	34	22	ownership	ownership	NOUN
easat-7788	34	23	vs.	vs.	ADP
easat-7788	34	24	politically	politically	ADV
easat-7788	34	25	appointed	appoint	VERB
easat-7788	34	26	board	board	NOUN
easat-7788	34	27	members	member	NOUN
easat-7788	34	28	)	)	PUNCT
easat-7788	34	29	affect	affect	VERB
easat-7788	34	30	tax	tax	NOUN
easat-7788	34	31	behavior	behavior	NOUN
easat-7788	34	32	.	.	PUNCT
easat-7788	35	1	do	do	AUX
easat-7788	35	2	soes	soe	NOUN
easat-7788	35	3	with	with	ADP
easat-7788	35	4	stronger	strong	ADJ
easat-7788	35	5	political	political	ADJ
easat-7788	35	6	affiliations	affiliation	NOUN
easat-7788	35	7	exhibit	exhibit	VERB
easat-7788	35	8	lower	low	ADJ
easat-7788	35	9	effective	effective	ADJ
easat-7788	35	10	tax	tax	NOUN
easat-7788	35	11	rates	rate	NOUN
easat-7788	35	12	(	(	PUNCT
easat-7788	35	13	etr	etr	PROPN
easat-7788	35	14	)	)	PUNCT
easat-7788	35	15	?	?	PUNCT
easat-7788	36	1	are	be	AUX
easat-7788	36	2	politically	politically	ADV
easat-7788	36	3	connected	connect	VERB
easat-7788	36	4	firms	firm	NOUN
easat-7788	36	5	more	more	ADV
easat-7788	36	6	likely	likely	ADJ
easat-7788	36	7	to	to	PART
easat-7788	36	8	exploit	exploit	VERB
easat-7788	36	9	book	book	NOUN
easat-7788	36	10	-	-	PUNCT
easat-7788	36	11	tax	tax	NOUN
easat-7788	36	12	differences	difference	NOUN
easat-7788	36	13	(	(	PUNCT
easat-7788	36	14	btd	btd	PROPN
easat-7788	36	15	)	)	PUNCT
easat-7788	36	16	to	to	PART
easat-7788	36	17	reduce	reduce	VERB
easat-7788	36	18	tax	tax	NOUN
easat-7788	36	19	liabilities	liability	NOUN
easat-7788	36	20	?	?	PUNCT
easat-7788	37	1	answering	answer	VERB
easat-7788	37	2	these	these	DET
easat-7788	37	3	questions	question	NOUN
easat-7788	37	4	is	be	AUX
easat-7788	37	5	essential	essential	ADJ
easat-7788	37	6	for	for	ADP
easat-7788	37	7	assessing	assess	VERB
easat-7788	37	8	the	the	DET
easat-7788	37	9	effectiveness	effectiveness	NOUN
easat-7788	37	10	of	of	ADP
easat-7788	37	11	indonesia	indonesia	PROPN
easat-7788	37	12	’s	’s	PART
easat-7788	37	13	tax	tax	NOUN
easat-7788	37	14	policies	policy	NOUN
easat-7788	37	15	and	and	CCONJ
easat-7788	37	16	corporate	corporate	ADJ
easat-7788	37	17	governance	governance	NOUN
easat-7788	37	18	mechanisms	mechanism	NOUN
easat-7788	37	19	.	.	PUNCT
easat-7788	38	1	prior	prior	ADJ
easat-7788	38	2	research	research	NOUN
easat-7788	38	3	has	have	AUX
easat-7788	38	4	established	establish	VERB
easat-7788	38	5	that	that	SCONJ
easat-7788	38	6	politically	politically	ADV
easat-7788	38	7	connected	connect	VERB
easat-7788	38	8	firms	firm	NOUN
easat-7788	38	9	often	often	ADV
easat-7788	38	10	enjoy	enjoy	VERB
easat-7788	38	11	financial	financial	ADJ
easat-7788	38	12	and	and	CCONJ
easat-7788	38	13	regulatory	regulatory	ADJ
easat-7788	38	14	benefits	benefit	NOUN
easat-7788	38	15	,	,	PUNCT
easat-7788	38	16	including	include	VERB
easat-7788	38	17	access	access	NOUN
easat-7788	38	18	to	to	ADP
easat-7788	38	19	capital	capital	NOUN
easat-7788	38	20	,	,	PUNCT
easat-7788	38	21	government	government	NOUN
easat-7788	38	22	contracts	contract	NOUN
easat-7788	38	23	,	,	PUNCT
easat-7788	38	24	and	and	CCONJ
easat-7788	38	25	tax	tax	NOUN
easat-7788	38	26	incentives	incentive	NOUN
easat-7788	38	27	[	[	X
easat-7788	38	28	1	1	NUM
easat-7788	38	29	,	,	PUNCT
easat-7788	38	30	5	5	NUM
easat-7788	38	31	]	]	PUNCT
easat-7788	38	32	.	.	PUNCT
easat-7788	39	1	political	political	ADJ
easat-7788	39	2	economy	economy	NOUN
easat-7788	39	3	theory	theory	NOUN
easat-7788	39	4	suggests	suggest	VERB
easat-7788	39	5	that	that	SCONJ
easat-7788	39	6	firms	firm	NOUN
easat-7788	39	7	with	with	ADP
easat-7788	39	8	close	close	ADJ
easat-7788	39	9	ties	tie	NOUN
easat-7788	39	10	to	to	ADP
easat-7788	39	11	policymakers	policymaker	NOUN
easat-7788	39	12	are	be	AUX
easat-7788	39	13	less	less	ADV
easat-7788	39	14	likely	likely	ADJ
easat-7788	39	15	to	to	PART
easat-7788	39	16	face	face	VERB
easat-7788	39	17	regulatory	regulatory	ADJ
easat-7788	39	18	penalties	penalty	NOUN
easat-7788	39	19	,	,	PUNCT
easat-7788	39	20	encouraging	encourage	VERB
easat-7788	39	21	them	they	PRON
easat-7788	39	22	to	to	PART
easat-7788	39	23	engage	engage	VERB
easat-7788	39	24	in	in	ADP
easat-7788	39	25	aggressive	aggressive	ADJ
easat-7788	39	26	tax	tax	NOUN
easat-7788	39	27	planning	planning	NOUN
easat-7788	39	28	[	[	X
easat-7788	39	29	6	6	NUM
easat-7788	39	30	]	]	PUNCT
easat-7788	39	31	.	.	PUNCT
easat-7788	40	1	empirical	empirical	ADJ
easat-7788	40	2	studies	study	NOUN
easat-7788	40	3	in	in	ADP
easat-7788	40	4	other	other	ADJ
easat-7788	40	5	emerging	emerge	VERB
easat-7788	40	6	markets	market	NOUN
easat-7788	40	7	show	show	VERB
easat-7788	40	8	that	that	SCONJ
easat-7788	40	9	politically	politically	ADV
easat-7788	40	10	connected	connected	ADJ
easat-7788	40	11	firms	firm	NOUN
easat-7788	40	12	tend	tend	VERB
easat-7788	40	13	to	to	PART
easat-7788	40	14	have	have	VERB
easat-7788	40	15	lower	low	ADJ
easat-7788	40	16	etrs	etrs	ADJ
easat-7788	40	17	and	and	CCONJ
easat-7788	40	18	higher	high	ADJ
easat-7788	40	19	btds	btds	NOUN
easat-7788	40	20	,	,	PUNCT
easat-7788	40	21	signaling	signal	VERB
easat-7788	40	22	tax	tax	NOUN
easat-7788	40	23	avoidance	avoidance	NOUN
easat-7788	40	24	[	[	X
easat-7788	40	25	3	3	NUM
easat-7788	40	26	,	,	PUNCT
easat-7788	40	27	7	7	NUM
easat-7788	40	28	]	]	PUNCT
easat-7788	40	29	.	.	PUNCT
easat-7788	41	1	however	however	ADV
easat-7788	41	2	,	,	PUNCT
easat-7788	41	3	the	the	DET
easat-7788	41	4	extent	extent	NOUN
easat-7788	41	5	of	of	ADP
easat-7788	41	6	these	these	DET
easat-7788	41	7	benefits	benefit	NOUN
easat-7788	41	8	varies	vary	VERB
easat-7788	41	9	based	base	VERB
easat-7788	41	10	on	on	ADP
easat-7788	41	11	political	political	ADJ
easat-7788	41	12	environments	environment	NOUN
easat-7788	41	13	,	,	PUNCT
easat-7788	41	14	regulatory	regulatory	ADJ
easat-7788	41	15	frameworks	framework	NOUN
easat-7788	41	16	,	,	PUNCT
easat-7788	41	17	and	and	CCONJ
easat-7788	41	18	the	the	DET
easat-7788	41	19	strength	strength	NOUN
easat-7788	41	20	of	of	ADP
easat-7788	41	21	tax	tax	NOUN
easat-7788	41	22	enforcement	enforcement	NOUN
easat-7788	41	23	.	.	PUNCT
easat-7788	42	1	while	while	SCONJ
easat-7788	42	2	studies	study	NOUN
easat-7788	42	3	in	in	ADP
easat-7788	42	4	china	china	PROPN
easat-7788	42	5	and	and	CCONJ
easat-7788	42	6	malaysia	malaysia	PROPN
easat-7788	42	7	have	have	AUX
easat-7788	42	8	highlighted	highlight	VERB
easat-7788	42	9	the	the	DET
easat-7788	42	10	impact	impact	NOUN
easat-7788	42	11	of	of	ADP
easat-7788	42	12	political	political	ADJ
easat-7788	42	13	affiliations	affiliation	NOUN
easat-7788	42	14	on	on	ADP
easat-7788	42	15	tax	tax	NOUN
easat-7788	42	16	behavior	behavior	NOUN
easat-7788	42	17	,	,	PUNCT
easat-7788	42	18	there	there	PRON
easat-7788	42	19	is	be	VERB
easat-7788	42	20	limited	limited	ADJ
easat-7788	42	21	research	research	NOUN
easat-7788	42	22	specifically	specifically	ADV
easat-7788	42	23	analyzing	analyze	VERB
easat-7788	42	24	indonesia	indonesia	PROPN
easat-7788	42	25	’s	’s	PART
easat-7788	42	26	state	state	NOUN
easat-7788	42	27	-	-	PUNCT
easat-7788	42	28	owned	own	VERB
easat-7788	42	29	enterprises	enterprise	NOUN
easat-7788	42	30	,	,	PUNCT
easat-7788	42	31	which	which	PRON
easat-7788	42	32	differ	differ	VERB
easat-7788	42	33	due	due	ADP
easat-7788	42	34	to	to	ADP
easat-7788	42	35	their	their	PRON
easat-7788	42	36	dual	dual	ADJ
easat-7788	42	37	role	role	NOUN
easat-7788	42	38	as	as	ADP
easat-7788	42	39	profit	profit	NOUN
easat-7788	42	40	-	-	PUNCT
easat-7788	42	41	driven	drive	VERB
easat-7788	42	42	entities	entity	NOUN
easat-7788	42	43	and	and	CCONJ
easat-7788	42	44	public	public	ADJ
easat-7788	42	45	service	service	NOUN
easat-7788	42	46	providers	provider	NOUN
easat-7788	42	47	.	.	PUNCT
easat-7788	43	1	the	the	DET
easat-7788	43	2	following	follow	VERB
easat-7788	43	3	figure	figure	NOUN
easat-7788	43	4	illustrates	illustrate	VERB
easat-7788	43	5	how	how	SCONJ
easat-7788	43	6	book	book	NOUN
easat-7788	43	7	-	-	PUNCT
easat-7788	43	8	tax	tax	NOUN
easat-7788	43	9	differences	difference	NOUN
easat-7788	43	10	(	(	PUNCT
easat-7788	43	11	btd	btd	PROPN
easat-7788	43	12	)	)	PUNCT
easat-7788	43	13	vary	vary	VERB
easat-7788	43	14	between	between	ADP
easat-7788	43	15	politically	politically	ADV
easat-7788	43	16	connected	connected	ADJ
easat-7788	43	17	and	and	CCONJ
easat-7788	43	18	non	non	ADJ
easat-7788	43	19	-	-	ADJ
easat-7788	43	20	connected	connected	ADJ
easat-7788	43	21	soes	soe	NOUN
easat-7788	43	22	.	.	PUNCT
easat-7788	44	1	firms	firm	NOUN
easat-7788	44	2	with	with	ADP
easat-7788	44	3	stronger	strong	ADJ
easat-7788	44	4	political	political	ADJ
easat-7788	44	5	affiliations	affiliation	NOUN
easat-7788	44	6	tend	tend	VERB
easat-7788	44	7	to	to	PART
easat-7788	44	8	exhibit	exhibit	VERB
easat-7788	44	9	greater	great	ADJ
easat-7788	44	10	discrepancies	discrepancy	NOUN
easat-7788	44	11	between	between	ADP
easat-7788	44	12	book	book	NOUN
easat-7788	44	13	income	income	NOUN
easat-7788	44	14	and	and	CCONJ
easat-7788	44	15	taxable	taxable	ADJ
easat-7788	44	16	income	income	NOUN
easat-7788	44	17	,	,	PUNCT
easat-7788	44	18	indicating	indicate	VERB
easat-7788	44	19	tax	tax	NOUN
easat-7788	44	20	avoidance	avoidance	NOUN
easat-7788	44	21	strategies	strategy	NOUN
easat-7788	44	22	.	.	PUNCT
easat-7788	45	1	201	201	NUM
easat-7788	45	2	edelweiss	edelweiss	PROPN
easat-7788	45	3	applied	apply	VERB
easat-7788	45	4	science	science	NOUN
easat-7788	45	5	and	and	CCONJ
easat-7788	45	6	technology	technology	NOUN
easat-7788	45	7	issn	issn	PROPN
easat-7788	45	8	:	:	PUNCT
easat-7788	45	9	2576	2576	NUM
easat-7788	45	10	-	-	SYM
easat-7788	45	11	8484	8484	NUM
easat-7788	45	12	vol	vol	NOUN
easat-7788	45	13	.	.	PROPN
easat-7788	46	1	9	9	NUM
easat-7788	46	2	,	,	PUNCT
easat-7788	46	3	no	no	INTJ
easat-7788	46	4	.	.	NOUN
easat-7788	47	1	6	6	NUM
easat-7788	47	2	:	:	SYM
easat-7788	47	3	199	199	NUM
easat-7788	47	4	-	-	SYM
easat-7788	47	5	210	210	NUM
easat-7788	47	6	,	,	PUNCT
easat-7788	47	7	2025	2025	NUM
easat-7788	47	8	doi	doi	NOUN
easat-7788	47	9	:	:	PUNCT
easat-7788	47	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	47	11	©	©	PROPN
easat-7788	47	12	2025	2025	NUM
easat-7788	47	13	by	by	ADP
easat-7788	47	14	the	the	DET
easat-7788	47	15	authors	author	NOUN
easat-7788	47	16	;	;	PUNCT
easat-7788	47	17	licensee	licensee	PROPN
easat-7788	47	18	learning	learn	VERB
easat-7788	47	19	gate	gate	NOUN
easat-7788	47	20	figure	figure	NOUN
easat-7788	47	21	2	2	NUM
easat-7788	47	22	.	.	PUNCT
easat-7788	47	23	comparison	comparison	NOUN
easat-7788	47	24	of	of	ADP
easat-7788	47	25	book	book	NOUN
easat-7788	47	26	-	-	PUNCT
easat-7788	47	27	tax	tax	NOUN
easat-7788	47	28	differences	difference	NOUN
easat-7788	47	29	(	(	PUNCT
easat-7788	47	30	btd	btd	PROPN
easat-7788	47	31	)	)	PUNCT
easat-7788	47	32	between	between	ADP
easat-7788	47	33	politically	politically	ADV
easat-7788	47	34	connected	connect	VERB
easat-7788	47	35	and	and	CCONJ
easat-7788	47	36	nonconnected	nonconnecte	VERB
easat-7788	47	37	soes	soe	NOUN
easat-7788	47	38	.	.	PUNCT
easat-7788	48	1	from	from	ADP
easat-7788	48	2	the	the	DET
easat-7788	48	3	figure	figure	NOUN
easat-7788	48	4	2	2	NUM
easat-7788	48	5	,	,	PUNCT
easat-7788	48	6	it	it	PRON
easat-7788	48	7	is	be	AUX
easat-7788	48	8	evident	evident	ADJ
easat-7788	48	9	that	that	SCONJ
easat-7788	48	10	soes	soe	NOUN
easat-7788	48	11	with	with	ADP
easat-7788	48	12	political	political	ADJ
easat-7788	48	13	connections	connection	NOUN
easat-7788	48	14	have	have	VERB
easat-7788	48	15	higher	high	ADJ
easat-7788	48	16	book	book	NOUN
easat-7788	48	17	-	-	PUNCT
easat-7788	48	18	tax	tax	NOUN
easat-7788	48	19	differences	difference	NOUN
easat-7788	48	20	(	(	PUNCT
easat-7788	48	21	btd	btd	PROPN
easat-7788	48	22	)	)	PUNCT
easat-7788	48	23	than	than	ADP
easat-7788	48	24	soes	soe	NOUN
easat-7788	48	25	without	without	ADP
easat-7788	48	26	political	political	ADJ
easat-7788	48	27	connections	connection	NOUN
easat-7788	48	28	.	.	PUNCT
easat-7788	49	1	this	this	PRON
easat-7788	49	2	suggests	suggest	VERB
easat-7788	49	3	that	that	SCONJ
easat-7788	49	4	companies	company	NOUN
easat-7788	49	5	with	with	ADP
easat-7788	49	6	political	political	ADJ
easat-7788	49	7	affiliations	affiliation	NOUN
easat-7788	49	8	tend	tend	VERB
easat-7788	49	9	to	to	PART
easat-7788	49	10	have	have	VERB
easat-7788	49	11	a	a	DET
easat-7788	49	12	larger	large	ADJ
easat-7788	49	13	gap	gap	NOUN
easat-7788	49	14	between	between	ADP
easat-7788	49	15	accounting	accounting	NOUN
easat-7788	49	16	profit	profit	NOUN
easat-7788	49	17	and	and	CCONJ
easat-7788	49	18	taxable	taxable	ADJ
easat-7788	49	19	profit	profit	NOUN
easat-7788	49	20	,	,	PUNCT
easat-7788	49	21	which	which	PRON
easat-7788	49	22	is	be	AUX
easat-7788	49	23	a	a	DET
easat-7788	49	24	strong	strong	ADJ
easat-7788	49	25	indicator	indicator	NOUN
easat-7788	49	26	of	of	ADP
easat-7788	49	27	tax	tax	NOUN
easat-7788	49	28	avoidance	avoidance	NOUN
easat-7788	49	29	practices	practice	NOUN
easat-7788	49	30	.	.	PUNCT
easat-7788	50	1	1.1	1.1	NUM
easat-7788	50	2	.	.	PUNCT
easat-7788	51	1	research	research	NOUN
easat-7788	51	2	method	method	NOUN
easat-7788	51	3	this	this	DET
easat-7788	51	4	study	study	NOUN
easat-7788	51	5	employs	employ	VERB
easat-7788	51	6	a	a	DET
easat-7788	51	7	quantitative	quantitative	ADJ
easat-7788	51	8	approach	approach	NOUN
easat-7788	51	9	using	use	VERB
easat-7788	51	10	secondary	secondary	ADJ
easat-7788	51	11	data	datum	NOUN
easat-7788	51	12	from	from	ADP
easat-7788	51	13	financial	financial	ADJ
easat-7788	51	14	reports	report	NOUN
easat-7788	51	15	,	,	PUNCT
easat-7788	51	16	tax	tax	NOUN
easat-7788	51	17	disclosures	disclosure	NOUN
easat-7788	51	18	,	,	PUNCT
easat-7788	51	19	and	and	CCONJ
easat-7788	51	20	governance	governance	NOUN
easat-7788	51	21	documents	document	NOUN
easat-7788	51	22	of	of	ADP
easat-7788	51	23	five	five	NUM
easat-7788	51	24	major	major	ADJ
easat-7788	51	25	indonesian	indonesian	ADJ
easat-7788	51	26	soes	soe	NOUN
easat-7788	51	27	from	from	ADP
easat-7788	51	28	2019	2019	NUM
easat-7788	51	29	to	to	ADP
easat-7788	51	30	2024	2024	NUM
easat-7788	51	31	.	.	PUNCT
easat-7788	52	1	the	the	DET
easat-7788	52	2	analysis	analysis	NOUN
easat-7788	52	3	focuses	focus	VERB
easat-7788	52	4	on	on	ADP
easat-7788	52	5	:	:	PUNCT
easat-7788	52	6	a.	a.	NOUN
easat-7788	52	7	measuring	measure	VERB
easat-7788	52	8	political	political	ADJ
easat-7788	52	9	connections	connection	NOUN
easat-7788	52	10	(	(	PUNCT
easat-7788	52	11	through	through	ADP
easat-7788	52	12	politically	politically	ADV
easat-7788	52	13	affiliated	affiliate	VERB
easat-7788	52	14	board	board	NOUN
easat-7788	52	15	members	member	NOUN
easat-7788	52	16	and	and	CCONJ
easat-7788	52	17	government	government	NOUN
easat-7788	52	18	ownership	ownership	NOUN
easat-7788	52	19	)	)	PUNCT
easat-7788	52	20	.	.	PUNCT
easat-7788	53	1	b.	b.	PROPN
easat-7788	53	2	assessing	assess	VERB
easat-7788	53	3	tax	tax	NOUN
easat-7788	53	4	avoidance	avoidance	NOUN
easat-7788	53	5	(	(	PUNCT
easat-7788	53	6	using	use	VERB
easat-7788	53	7	etr	etr	PROPN
easat-7788	53	8	and	and	CCONJ
easat-7788	53	9	btd	btd	NOUN
easat-7788	53	10	as	as	ADP
easat-7788	53	11	proxies	proxy	NOUN
easat-7788	53	12	)	)	PUNCT
easat-7788	53	13	.	.	PUNCT
easat-7788	54	1	c.	c.	NOUN
easat-7788	54	2	evaluating	evaluate	VERB
easat-7788	54	3	the	the	DET
easat-7788	54	4	impact	impact	NOUN
easat-7788	54	5	of	of	ADP
easat-7788	54	6	tax	tax	NOUN
easat-7788	54	7	reforms	reform	NOUN
easat-7788	54	8	(	(	PUNCT
easat-7788	54	9	2019	2019	NUM
easat-7788	54	10	-	-	SYM
easat-7788	54	11	2024	2024	NUM
easat-7788	54	12	)	)	PUNCT
easat-7788	54	13	on	on	ADP
easat-7788	54	14	politically	politically	ADV
easat-7788	54	15	connected	connect	VERB
easat-7788	54	16	soes	soe	NOUN
easat-7788	54	17	.	.	PUNCT
easat-7788	55	1	by	by	ADP
easat-7788	55	2	applying	apply	VERB
easat-7788	55	3	panel	panel	NOUN
easat-7788	55	4	regression	regression	NOUN
easat-7788	55	5	analysis	analysis	NOUN
easat-7788	55	6	,	,	PUNCT
easat-7788	55	7	this	this	DET
easat-7788	55	8	study	study	NOUN
easat-7788	55	9	aims	aim	VERB
easat-7788	55	10	to	to	PART
easat-7788	55	11	establish	establish	VERB
easat-7788	55	12	a	a	DET
easat-7788	55	13	causal	causal	ADJ
easat-7788	55	14	relationship	relationship	NOUN
easat-7788	55	15	between	between	ADP
easat-7788	55	16	political	political	ADJ
easat-7788	55	17	connections	connection	NOUN
easat-7788	55	18	and	and	CCONJ
easat-7788	55	19	corporate	corporate	ADJ
easat-7788	55	20	tax	tax	NOUN
easat-7788	55	21	avoidance	avoidance	NOUN
easat-7788	55	22	while	while	SCONJ
easat-7788	55	23	controlling	control	VERB
easat-7788	55	24	for	for	ADP
easat-7788	55	25	firm	firm	ADJ
easat-7788	55	26	-	-	PUNCT
easat-7788	55	27	specific	specific	ADJ
easat-7788	55	28	factors	factor	NOUN
easat-7788	55	29	such	such	ADJ
easat-7788	55	30	as	as	ADP
easat-7788	55	31	profitability	profitability	NOUN
easat-7788	55	32	,	,	PUNCT
easat-7788	55	33	leverage	leverage	NOUN
easat-7788	55	34	,	,	PUNCT
easat-7788	55	35	and	and	CCONJ
easat-7788	55	36	firm	firm	ADJ
easat-7788	55	37	size	size	NOUN
easat-7788	55	38	.	.	PUNCT
easat-7788	56	1	robustness	robustness	NOUN
easat-7788	56	2	checks	check	NOUN
easat-7788	56	3	,	,	PUNCT
easat-7788	56	4	including	include	VERB
easat-7788	56	5	the	the	DET
easat-7788	56	6	hausman	hausman	ADJ
easat-7788	56	7	test	test	NOUN
easat-7788	56	8	and	and	CCONJ
easat-7788	56	9	heteroskedasticity	heteroskedasticity	NOUN
easat-7788	56	10	adjustments	adjustment	NOUN
easat-7788	56	11	,	,	PUNCT
easat-7788	56	12	will	will	AUX
easat-7788	56	13	ensure	ensure	VERB
easat-7788	56	14	the	the	DET
easat-7788	56	15	reliability	reliability	NOUN
easat-7788	56	16	of	of	ADP
easat-7788	56	17	the	the	DET
easat-7788	56	18	findings	finding	NOUN
easat-7788	56	19	.	.	PUNCT
easat-7788	57	1	additionally	additionally	ADV
easat-7788	57	2	,	,	PUNCT
easat-7788	57	3	the	the	DET
easat-7788	57	4	study	study	NOUN
easat-7788	57	5	examines	examine	VERB
easat-7788	57	6	the	the	DET
easat-7788	57	7	distribution	distribution	NOUN
easat-7788	57	8	of	of	ADP
easat-7788	57	9	political	political	ADJ
easat-7788	57	10	ownership	ownership	NOUN
easat-7788	57	11	across	across	ADP
easat-7788	57	12	the	the	DET
easat-7788	57	13	five	five	NUM
easat-7788	57	14	soes	soe	NOUN
easat-7788	57	15	.	.	PUNCT
easat-7788	58	1	the	the	DET
easat-7788	58	2	following	follow	VERB
easat-7788	58	3	figure	figure	NOUN
easat-7788	58	4	provides	provide	VERB
easat-7788	58	5	an	an	DET
easat-7788	58	6	overview	overview	NOUN
easat-7788	58	7	of	of	ADP
easat-7788	58	8	the	the	DET
easat-7788	58	9	varying	vary	VERB
easat-7788	58	10	levels	level	NOUN
easat-7788	58	11	of	of	ADP
easat-7788	58	12	political	political	ADJ
easat-7788	58	13	ownership	ownership	NOUN
easat-7788	58	14	,	,	PUNCT
easat-7788	58	15	demonstrating	demonstrate	VERB
easat-7788	58	16	different	different	ADJ
easat-7788	58	17	degrees	degree	NOUN
easat-7788	58	18	of	of	ADP
easat-7788	58	19	potential	potential	ADJ
easat-7788	58	20	influence	influence	NOUN
easat-7788	58	21	on	on	ADP
easat-7788	58	22	corporate	corporate	ADJ
easat-7788	58	23	tax	tax	NOUN
easat-7788	58	24	strategies	strategy	NOUN
easat-7788	58	25	.	.	PUNCT
easat-7788	59	1	202	202	NUM
easat-7788	59	2	edelweiss	edelweiss	PROPN
easat-7788	59	3	applied	apply	VERB
easat-7788	59	4	science	science	NOUN
easat-7788	59	5	and	and	CCONJ
easat-7788	59	6	technology	technology	NOUN
easat-7788	59	7	issn	issn	PROPN
easat-7788	59	8	:	:	PUNCT
easat-7788	59	9	2576	2576	NUM
easat-7788	59	10	-	-	SYM
easat-7788	59	11	8484	8484	NUM
easat-7788	59	12	vol	vol	NOUN
easat-7788	59	13	.	.	PROPN
easat-7788	60	1	9	9	NUM
easat-7788	60	2	,	,	PUNCT
easat-7788	60	3	no	no	INTJ
easat-7788	60	4	.	.	NOUN
easat-7788	61	1	6	6	NUM
easat-7788	61	2	:	:	SYM
easat-7788	61	3	199	199	NUM
easat-7788	61	4	-	-	SYM
easat-7788	61	5	210	210	NUM
easat-7788	61	6	,	,	PUNCT
easat-7788	61	7	2025	2025	NUM
easat-7788	61	8	doi	doi	NOUN
easat-7788	61	9	:	:	PUNCT
easat-7788	61	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	61	11	©	©	PROPN
easat-7788	61	12	2025	2025	NUM
easat-7788	61	13	by	by	ADP
easat-7788	61	14	the	the	DET
easat-7788	61	15	authors	author	NOUN
easat-7788	61	16	;	;	PUNCT
easat-7788	61	17	licensee	licensee	PROPN
easat-7788	61	18	learning	learn	VERB
easat-7788	61	19	gate	gate	PROPN
easat-7788	61	20	figure	figure	NOUN
easat-7788	61	21	3	3	NUM
easat-7788	61	22	.	.	PUNCT
easat-7788	61	23	political	political	ADJ
easat-7788	61	24	ownership	ownership	NOUN
easat-7788	61	25	distribution	distribution	NOUN
easat-7788	61	26	in	in	ADP
easat-7788	61	27	5	5	NUM
easat-7788	61	28	indonesian	indonesian	ADJ
easat-7788	61	29	soes	soe	NOUN
easat-7788	61	30	.	.	PUNCT
easat-7788	62	1	from	from	ADP
easat-7788	62	2	the	the	DET
easat-7788	62	3	figure	figure	NOUN
easat-7788	62	4	,	,	PUNCT
easat-7788	62	5	it	it	PRON
easat-7788	62	6	is	be	AUX
easat-7788	62	7	evident	evident	ADJ
easat-7788	62	8	that	that	SCONJ
easat-7788	62	9	some	some	DET
easat-7788	62	10	companies	company	NOUN
easat-7788	62	11	have	have	VERB
easat-7788	62	12	political	political	ADJ
easat-7788	62	13	-	-	PUNCT
easat-7788	62	14	related	relate	VERB
easat-7788	62	15	ownership	ownership	NOUN
easat-7788	62	16	exceeding	exceed	VERB
easat-7788	62	17	50	50	NUM
easat-7788	62	18	%	%	NOUN
easat-7788	62	19	.	.	PUNCT
easat-7788	63	1	the	the	PRON
easat-7788	63	2	higher	high	ADJ
easat-7788	63	3	the	the	DET
easat-7788	63	4	percentage	percentage	NOUN
easat-7788	63	5	of	of	ADP
easat-7788	63	6	political	political	ADJ
easat-7788	63	7	ownership	ownership	NOUN
easat-7788	63	8	,	,	PUNCT
easat-7788	63	9	the	the	PRON
easat-7788	63	10	more	more	ADV
easat-7788	63	11	likely	likely	ADJ
easat-7788	63	12	the	the	DET
easat-7788	63	13	company	company	NOUN
easat-7788	63	14	is	be	AUX
easat-7788	63	15	to	to	PART
easat-7788	63	16	receive	receive	VERB
easat-7788	63	17	favorable	favorable	ADJ
easat-7788	63	18	tax	tax	NOUN
easat-7788	63	19	treatment	treatment	NOUN
easat-7788	63	20	.	.	PUNCT
easat-7788	64	1	a.	a.	PROPN
easat-7788	64	2	examine	examine	VERB
easat-7788	64	3	the	the	DET
easat-7788	64	4	extent	extent	NOUN
easat-7788	64	5	to	to	PART
easat-7788	64	6	which	which	PRON
easat-7788	64	7	political	political	ADJ
easat-7788	64	8	connections	connection	NOUN
easat-7788	64	9	influence	influence	NOUN
easat-7788	64	10	tax	tax	NOUN
easat-7788	64	11	avoidance	avoidance	NOUN
easat-7788	64	12	strategies	strategy	NOUN
easat-7788	64	13	in	in	ADP
easat-7788	64	14	indonesian	indonesian	ADJ
easat-7788	64	15	soes	soe	NOUN
easat-7788	64	16	.	.	PUNCT
easat-7788	65	1	b.	b.	PROPN
easat-7788	65	2	analyze	analyze	VERB
easat-7788	65	3	the	the	DET
easat-7788	65	4	relationship	relationship	NOUN
easat-7788	65	5	between	between	ADP
easat-7788	65	6	political	political	ADJ
easat-7788	65	7	ownership	ownership	NOUN
easat-7788	65	8	structure	structure	NOUN
easat-7788	65	9	and	and	CCONJ
easat-7788	65	10	effective	effective	ADJ
easat-7788	65	11	tax	tax	NOUN
easat-7788	65	12	rates	rate	NOUN
easat-7788	65	13	(	(	PUNCT
easat-7788	65	14	etr	etr	NOUN
easat-7788	65	15	)	)	PUNCT
easat-7788	65	16	in	in	ADP
easat-7788	65	17	politically	politically	ADV
easat-7788	65	18	connected	connect	VERB
easat-7788	65	19	firms	firm	NOUN
easat-7788	65	20	.	.	PUNCT
easat-7788	66	1	c.	c.	NOUN
easat-7788	66	2	investigate	investigate	VERB
easat-7788	66	3	whether	whether	SCONJ
easat-7788	66	4	politically	politically	ADV
easat-7788	66	5	connected	connect	VERB
easat-7788	66	6	soes	soe	NOUN
easat-7788	66	7	exhibit	exhibit	VERB
easat-7788	66	8	higher	high	ADJ
easat-7788	66	9	book	book	NOUN
easat-7788	66	10	-	-	PUNCT
easat-7788	66	11	tax	tax	NOUN
easat-7788	66	12	differences	difference	NOUN
easat-7788	66	13	(	(	PUNCT
easat-7788	66	14	btd	btd	PROPN
easat-7788	66	15	)	)	PUNCT
easat-7788	66	16	,	,	PUNCT
easat-7788	66	17	indicating	indicate	VERB
easat-7788	66	18	aggressive	aggressive	ADJ
easat-7788	66	19	tax	tax	NOUN
easat-7788	66	20	planning	planning	NOUN
easat-7788	66	21	.	.	PUNCT
easat-7788	67	1	d.	d.	PROPN
easat-7788	67	2	assess	assess	VERB
easat-7788	67	3	the	the	DET
easat-7788	67	4	moderating	moderate	VERB
easat-7788	67	5	effect	effect	NOUN
easat-7788	67	6	of	of	ADP
easat-7788	67	7	firm	firm	ADJ
easat-7788	67	8	profitability	profitability	NOUN
easat-7788	67	9	on	on	ADP
easat-7788	67	10	the	the	DET
easat-7788	67	11	relationship	relationship	NOUN
easat-7788	67	12	between	between	ADP
easat-7788	67	13	political	political	ADJ
easat-7788	67	14	connections	connection	NOUN
easat-7788	67	15	and	and	CCONJ
easat-7788	67	16	tax	tax	NOUN
easat-7788	67	17	avoidance	avoidance	NOUN
easat-7788	67	18	.	.	PUNCT
easat-7788	68	1	to	to	PART
easat-7788	68	2	address	address	VERB
easat-7788	68	3	these	these	DET
easat-7788	68	4	objectives	objective	NOUN
easat-7788	68	5	,	,	PUNCT
easat-7788	68	6	the	the	DET
easat-7788	68	7	study	study	NOUN
easat-7788	68	8	proposes	propose	VERB
easat-7788	68	9	the	the	DET
easat-7788	68	10	following	follow	VERB
easat-7788	68	11	hypotheses	hypothesis	NOUN
easat-7788	68	12	:	:	PUNCT
easat-7788	68	13	a.	a.	NOUN
easat-7788	68	14	h1	h1	PROPN
easat-7788	68	15	:	:	PUNCT
easat-7788	68	16	politically	politically	ADV
easat-7788	68	17	connected	connect	VERB
easat-7788	68	18	soes	soe	NOUN
easat-7788	68	19	exhibit	exhibit	VERB
easat-7788	68	20	lower	low	ADJ
easat-7788	68	21	effective	effective	ADJ
easat-7788	68	22	tax	tax	NOUN
easat-7788	68	23	rates	rate	NOUN
easat-7788	68	24	(	(	PUNCT
easat-7788	68	25	etr	etr	NOUN
easat-7788	68	26	)	)	PUNCT
easat-7788	68	27	compared	compare	VERB
easat-7788	68	28	to	to	ADP
easat-7788	68	29	nonconnected	nonconnecte	VERB
easat-7788	68	30	soes	soe	NOUN
easat-7788	68	31	.	.	PUNCT
easat-7788	69	1	b.	b.	PROPN
easat-7788	69	2	h2	h2	PROPN
easat-7788	69	3	:	:	PUNCT
easat-7788	69	4	politically	politically	ADV
easat-7788	69	5	connected	connect	VERB
easat-7788	69	6	soes	soe	NOUN
easat-7788	69	7	have	have	VERB
easat-7788	69	8	higher	high	ADJ
easat-7788	69	9	book	book	NOUN
easat-7788	69	10	-	-	PUNCT
easat-7788	69	11	tax	tax	NOUN
easat-7788	69	12	differences	difference	NOUN
easat-7788	69	13	(	(	PUNCT
easat-7788	69	14	btd	btd	PROPN
easat-7788	69	15	)	)	PUNCT
easat-7788	69	16	than	than	ADP
easat-7788	69	17	non	non	ADJ
easat-7788	69	18	-	-	ADJ
easat-7788	69	19	connected	connected	ADJ
easat-7788	69	20	soes	soe	NOUN
easat-7788	69	21	,	,	PUNCT
easat-7788	69	22	indicating	indicate	VERB
easat-7788	69	23	greater	great	ADJ
easat-7788	69	24	tax	tax	NOUN
easat-7788	69	25	avoidance	avoidance	NOUN
easat-7788	69	26	.	.	PUNCT
easat-7788	70	1	c.	c.	PROPN
easat-7788	70	2	h3	h3	PROPN
easat-7788	70	3	:	:	PUNCT
easat-7788	70	4	the	the	DET
easat-7788	70	5	degree	degree	NOUN
easat-7788	70	6	of	of	ADP
easat-7788	70	7	government	government	NOUN
easat-7788	70	8	ownership	ownership	NOUN
easat-7788	70	9	in	in	ADP
easat-7788	70	10	soes	soe	NOUN
easat-7788	70	11	negatively	negatively	ADV
easat-7788	70	12	correlates	correlate	VERB
easat-7788	70	13	with	with	ADP
easat-7788	70	14	etr	etr	PROPN
easat-7788	70	15	,	,	PUNCT
easat-7788	70	16	suggesting	suggest	VERB
easat-7788	70	17	that	that	SCONJ
easat-7788	70	18	firms	firm	NOUN
easat-7788	70	19	with	with	ADP
easat-7788	70	20	higher	high	ADJ
easat-7788	70	21	political	political	ADJ
easat-7788	70	22	ownership	ownership	NOUN
easat-7788	70	23	pay	pay	VERB
easat-7788	70	24	lower	low	ADJ
easat-7788	70	25	taxes	taxis	NOUN
easat-7788	70	26	.	.	PUNCT
easat-7788	71	1	d.	d.	PROPN
easat-7788	71	2	h4	h4	PROPN
easat-7788	71	3	:	:	PUNCT
easat-7788	71	4	the	the	DET
easat-7788	71	5	impact	impact	NOUN
easat-7788	71	6	of	of	ADP
easat-7788	71	7	political	political	ADJ
easat-7788	71	8	connections	connection	NOUN
easat-7788	71	9	on	on	ADP
easat-7788	71	10	tax	tax	NOUN
easat-7788	71	11	avoidance	avoidance	NOUN
easat-7788	71	12	is	be	AUX
easat-7788	71	13	moderated	moderate	VERB
easat-7788	71	14	by	by	ADP
easat-7788	71	15	firm	firm	ADJ
easat-7788	71	16	profitability	profitability	NOUN
easat-7788	71	17	,	,	PUNCT
easat-7788	71	18	where	where	SCONJ
easat-7788	71	19	highly	highly	ADV
easat-7788	71	20	profitable	profitable	ADJ
easat-7788	71	21	politically	politically	ADV
easat-7788	71	22	connected	connect	VERB
easat-7788	71	23	soes	soe	NOUN
easat-7788	71	24	are	be	AUX
easat-7788	71	25	more	more	ADV
easat-7788	71	26	likely	likely	ADJ
easat-7788	71	27	to	to	PART
easat-7788	71	28	engage	engage	VERB
easat-7788	71	29	in	in	ADP
easat-7788	71	30	tax	tax	NOUN
easat-7788	71	31	avoidance	avoidance	NOUN
easat-7788	71	32	strategies	strategy	NOUN
easat-7788	71	33	.	.	PUNCT
easat-7788	72	1	1.2	1.2	NUM
easat-7788	72	2	.	.	PUNCT
easat-7788	72	3	prior	prior	ADJ
easat-7788	72	4	research	research	NOUN
easat-7788	72	5	,	,	PUNCT
easat-7788	72	6	research	research	NOUN
easat-7788	72	7	gap	gap	NOUN
easat-7788	72	8	,	,	PUNCT
easat-7788	72	9	and	and	CCONJ
easat-7788	72	10	distinctions	distinction	NOUN
easat-7788	72	11	from	from	ADP
easat-7788	72	12	existing	exist	VERB
easat-7788	72	13	studies	study	NOUN
easat-7788	72	14	several	several	ADJ
easat-7788	72	15	studies	study	NOUN
easat-7788	72	16	have	have	AUX
easat-7788	72	17	examined	examine	VERB
easat-7788	72	18	the	the	DET
easat-7788	72	19	relationship	relationship	NOUN
easat-7788	72	20	between	between	ADP
easat-7788	72	21	political	political	ADJ
easat-7788	72	22	connections	connection	NOUN
easat-7788	72	23	and	and	CCONJ
easat-7788	72	24	tax	tax	NOUN
easat-7788	72	25	avoidance	avoidance	NOUN
easat-7788	72	26	.	.	PUNCT
easat-7788	73	1	faccio	faccio	PROPN
easat-7788	74	1	[	[	X
easat-7788	74	2	1	1	X
easat-7788	74	3	]	]	PUNCT
easat-7788	74	4	found	find	VERB
easat-7788	74	5	that	that	SCONJ
easat-7788	74	6	politically	politically	ADV
easat-7788	74	7	connected	connected	ADJ
easat-7788	74	8	firms	firm	NOUN
easat-7788	74	9	often	often	ADV
easat-7788	74	10	receive	receive	VERB
easat-7788	74	11	financial	financial	ADJ
easat-7788	74	12	and	and	CCONJ
easat-7788	74	13	regulatory	regulatory	ADJ
easat-7788	74	14	benefits	benefit	NOUN
easat-7788	74	15	,	,	PUNCT
easat-7788	74	16	including	include	VERB
easat-7788	74	17	lower	low	ADJ
easat-7788	74	18	tax	tax	NOUN
easat-7788	74	19	burdens	burden	NOUN
easat-7788	74	20	.	.	PUNCT
easat-7788	75	1	kim	kim	PROPN
easat-7788	75	2	and	and	CCONJ
easat-7788	75	3	zhang	zhang	PROPN
easat-7788	76	1	[	[	X
easat-7788	76	2	3	3	NUM
easat-7788	76	3	]	]	PUNCT
easat-7788	76	4	and	and	CCONJ
easat-7788	76	5	hope	hope	NOUN
easat-7788	76	6	,	,	PUNCT
easat-7788	76	7	et	et	PROPN
easat-7788	76	8	al	al	PROPN
easat-7788	76	9	.	.	PUNCT
easat-7788	77	1	[	[	X
easat-7788	77	2	4	4	X
easat-7788	77	3	]	]	PUNCT
easat-7788	77	4	provided	provide	VERB
easat-7788	77	5	empirical	empirical	ADJ
easat-7788	77	6	evidence	evidence	NOUN
easat-7788	77	7	that	that	SCONJ
easat-7788	77	8	firms	firm	NOUN
easat-7788	77	9	with	with	ADP
easat-7788	77	10	political	political	ADJ
easat-7788	77	11	ties	tie	NOUN
easat-7788	77	12	tend	tend	VERB
easat-7788	77	13	to	to	PART
easat-7788	77	14	have	have	VERB
easat-7788	77	15	lower	low	ADJ
easat-7788	77	16	etrs	etrs	ADJ
easat-7788	77	17	and	and	CCONJ
easat-7788	77	18	higher	high	ADJ
easat-7788	77	19	btds	btds	NOUN
easat-7788	77	20	,	,	PUNCT
easat-7788	77	21	suggesting	suggest	VERB
easat-7788	77	22	a	a	DET
easat-7788	77	23	pattern	pattern	NOUN
easat-7788	77	24	of	of	ADP
easat-7788	77	25	aggressive	aggressive	ADJ
easat-7788	77	26	tax	tax	NOUN
easat-7788	77	27	planning	planning	NOUN
easat-7788	77	28	.	.	PUNCT
easat-7788	78	1	research	research	NOUN
easat-7788	78	2	in	in	ADP
easat-7788	78	3	emerging	emerge	VERB
easat-7788	78	4	economies	economy	NOUN
easat-7788	78	5	,	,	PUNCT
easat-7788	78	6	such	such	ADJ
easat-7788	78	7	as	as	ADP
easat-7788	78	8	wu	wu	PROPN
easat-7788	78	9	,	,	PUNCT
easat-7788	78	10	et	et	PROPN
easat-7788	78	11	al	al	PROPN
easat-7788	78	12	.	.	PUNCT
easat-7788	79	1	[	[	X
easat-7788	79	2	5	5	NUM
easat-7788	79	3	]	]	PUNCT
easat-7788	79	4	demonstrated	demonstrate	VERB
easat-7788	79	5	that	that	SCONJ
easat-7788	79	6	political	political	ADJ
easat-7788	79	7	affiliations	affiliation	NOUN
easat-7788	79	8	could	could	AUX
easat-7788	79	9	shield	shield	VERB
easat-7788	79	10	firms	firm	NOUN
easat-7788	79	11	from	from	ADP
easat-7788	79	12	regulatory	regulatory	ADJ
easat-7788	79	13	scrutiny	scrutiny	NOUN
easat-7788	79	14	,	,	PUNCT
easat-7788	79	15	encouraging	encourage	VERB
easat-7788	79	16	more	more	ADJ
easat-7788	79	17	strategic	strategic	ADJ
easat-7788	79	18	tax	tax	NOUN
easat-7788	79	19	behavior	behavior	NOUN
easat-7788	79	20	.	.	PUNCT
easat-7788	80	1	while	while	SCONJ
easat-7788	80	2	these	these	DET
easat-7788	80	3	studies	study	NOUN
easat-7788	80	4	provide	provide	VERB
easat-7788	80	5	valuable	valuable	ADJ
easat-7788	80	6	insights	insight	NOUN
easat-7788	80	7	,	,	PUNCT
easat-7788	80	8	most	most	ADJ
easat-7788	80	9	of	of	ADP
easat-7788	80	10	them	they	PRON
easat-7788	80	11	focus	focus	VERB
easat-7788	80	12	on	on	ADP
easat-7788	80	13	private	private	ADJ
easat-7788	80	14	corporations	corporation	NOUN
easat-7788	80	15	or	or	CCONJ
easat-7788	80	16	economies	economy	NOUN
easat-7788	80	17	with	with	ADP
easat-7788	80	18	different	different	ADJ
easat-7788	80	19	regulatory	regulatory	ADJ
easat-7788	80	20	frameworks	framework	NOUN
easat-7788	80	21	.	.	PUNCT
easat-7788	81	1	research	research	NOUN
easat-7788	81	2	on	on	ADP
easat-7788	81	3	soes	soe	NOUN
easat-7788	81	4	,	,	PUNCT
easat-7788	81	5	particularly	particularly	ADV
easat-7788	81	6	in	in	ADP
easat-7788	81	7	indonesia	indonesia	PROPN
easat-7788	81	8	,	,	PUNCT
easat-7788	81	9	remains	remain	VERB
easat-7788	81	10	limited	limited	ADJ
easat-7788	81	11	.	.	PUNCT
easat-7788	82	1	unlike	unlike	ADP
easat-7788	82	2	private	private	ADJ
easat-7788	82	3	firms	firm	NOUN
easat-7788	82	4	,	,	PUNCT
easat-7788	82	5	soes	soe	NOUN
easat-7788	82	6	operate	operate	VERB
easat-7788	82	7	in	in	ADP
easat-7788	82	8	a	a	DET
easat-7788	82	9	dual	dual	ADJ
easat-7788	82	10	role	role	NOUN
easat-7788	82	11	:	:	PUNCT
easat-7788	82	12	generating	generate	VERB
easat-7788	82	13	profit	profit	NOUN
easat-7788	82	14	while	while	SCONJ
easat-7788	82	15	fulfilling	fulfil	VERB
easat-7788	82	16	public	public	ADJ
easat-7788	82	17	203	203	NUM
easat-7788	82	18	edelweiss	edelweiss	PROPN
easat-7788	82	19	applied	apply	VERB
easat-7788	82	20	science	science	NOUN
easat-7788	82	21	and	and	CCONJ
easat-7788	82	22	technology	technology	NOUN
easat-7788	82	23	issn	issn	PROPN
easat-7788	82	24	:	:	PUNCT
easat-7788	82	25	2576	2576	NUM
easat-7788	82	26	-	-	SYM
easat-7788	82	27	8484	8484	NUM
easat-7788	82	28	vol	vol	NOUN
easat-7788	82	29	.	.	PROPN
easat-7788	83	1	9	9	NUM
easat-7788	83	2	,	,	PUNCT
easat-7788	83	3	no	no	INTJ
easat-7788	83	4	.	.	NOUN
easat-7788	84	1	6	6	NUM
easat-7788	84	2	:	:	SYM
easat-7788	84	3	199	199	NUM
easat-7788	84	4	-	-	SYM
easat-7788	84	5	210	210	NUM
easat-7788	84	6	,	,	PUNCT
easat-7788	84	7	2025	2025	NUM
easat-7788	84	8	doi	doi	NOUN
easat-7788	84	9	:	:	PUNCT
easat-7788	84	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	84	11	©	©	PROPN
easat-7788	84	12	2025	2025	NUM
easat-7788	84	13	by	by	ADP
easat-7788	84	14	the	the	DET
easat-7788	84	15	authors	author	NOUN
easat-7788	84	16	;	;	PUNCT
easat-7788	84	17	licensee	licensee	PROPN
easat-7788	84	18	learning	learning	PROPN
easat-7788	84	19	gate	gate	PROPN
easat-7788	84	20	service	service	NOUN
easat-7788	84	21	obligations	obligation	NOUN
easat-7788	84	22	.	.	PUNCT
easat-7788	85	1	this	this	DET
easat-7788	85	2	unique	unique	ADJ
easat-7788	85	3	characteristic	characteristic	NOUN
easat-7788	85	4	makes	make	VERB
easat-7788	85	5	their	their	PRON
easat-7788	85	6	tax	tax	NOUN
easat-7788	85	7	strategies	strategy	NOUN
easat-7788	85	8	more	more	ADV
easat-7788	85	9	complex	complex	ADJ
easat-7788	85	10	and	and	CCONJ
easat-7788	85	11	politically	politically	ADV
easat-7788	85	12	sensitive	sensitive	ADJ
easat-7788	85	13	.	.	PUNCT
easat-7788	86	1	despite	despite	SCONJ
easat-7788	86	2	the	the	DET
easat-7788	86	3	growing	grow	VERB
easat-7788	86	4	literature	literature	NOUN
easat-7788	86	5	on	on	ADP
easat-7788	86	6	tax	tax	NOUN
easat-7788	86	7	avoidance	avoidance	NOUN
easat-7788	86	8	and	and	CCONJ
easat-7788	86	9	political	political	ADJ
easat-7788	86	10	connections	connection	NOUN
easat-7788	86	11	,	,	PUNCT
easat-7788	86	12	several	several	ADJ
easat-7788	86	13	gaps	gap	NOUN
easat-7788	86	14	remain	remain	VERB
easat-7788	86	15	unaddressed	unaddresse	VERB
easat-7788	86	16	,	,	PUNCT
easat-7788	86	17	particularly	particularly	ADV
easat-7788	86	18	concerning	concern	VERB
easat-7788	86	19	soes	soe	NOUN
easat-7788	86	20	in	in	ADP
easat-7788	86	21	indonesia	indonesia	PROPN
easat-7788	86	22	:	:	PUNCT
easat-7788	86	23	a.	a.	NOUN
easat-7788	86	24	lack	lack	NOUN
easat-7788	86	25	of	of	ADP
easat-7788	86	26	focus	focus	NOUN
easat-7788	86	27	on	on	ADP
easat-7788	86	28	state	state	NOUN
easat-7788	86	29	-	-	PUNCT
easat-7788	86	30	owned	own	VERB
easat-7788	86	31	enterprises	enterprise	NOUN
easat-7788	86	32	:	:	PUNCT
easat-7788	86	33	most	most	ADJ
easat-7788	86	34	studies	study	NOUN
easat-7788	86	35	analyze	analyze	VERB
easat-7788	86	36	private	private	ADJ
easat-7788	86	37	firms	firm	NOUN
easat-7788	86	38	,	,	PUNCT
easat-7788	86	39	leaving	leave	VERB
easat-7788	86	40	the	the	DET
easat-7788	86	41	tax	tax	NOUN
easat-7788	86	42	strategies	strategy	NOUN
easat-7788	86	43	of	of	ADP
easat-7788	86	44	soes	soe	NOUN
easat-7788	86	45	relatively	relatively	ADV
easat-7788	86	46	understudied	understudied	ADJ
easat-7788	86	47	.	.	PUNCT
easat-7788	87	1	b.	b.	PROPN
easat-7788	87	2	limited	limit	VERB
easat-7788	87	3	empirical	empirical	ADJ
easat-7788	87	4	evidence	evidence	NOUN
easat-7788	87	5	on	on	ADP
easat-7788	87	6	indonesian	indonesian	ADJ
easat-7788	87	7	context	context	NOUN
easat-7788	87	8	:	:	PUNCT
easat-7788	87	9	prior	prior	ADJ
easat-7788	87	10	research	research	NOUN
easat-7788	87	11	has	have	AUX
easat-7788	87	12	focused	focus	VERB
easat-7788	87	13	on	on	ADP
easat-7788	87	14	china	china	PROPN
easat-7788	87	15	,	,	PUNCT
easat-7788	87	16	malaysia	malaysia	PROPN
easat-7788	87	17	,	,	PUNCT
easat-7788	87	18	and	and	CCONJ
easat-7788	87	19	other	other	ADJ
easat-7788	87	20	emerging	emerge	VERB
easat-7788	87	21	economies	economy	NOUN
easat-7788	87	22	,	,	PUNCT
easat-7788	87	23	with	with	ADP
easat-7788	87	24	little	little	ADJ
easat-7788	87	25	emphasis	emphasis	NOUN
easat-7788	87	26	on	on	ADP
easat-7788	87	27	indonesia	indonesia	PROPN
easat-7788	87	28	's	's	PART
easat-7788	87	29	unique	unique	ADJ
easat-7788	87	30	regulatory	regulatory	ADJ
easat-7788	87	31	and	and	CCONJ
easat-7788	87	32	political	political	ADJ
easat-7788	87	33	landscape	landscape	NOUN
easat-7788	87	34	.	.	PUNCT
easat-7788	88	1	c.	c.	PROPN
easat-7788	88	2	insufficient	insufficient	ADJ
easat-7788	88	3	analysis	analysis	NOUN
easat-7788	88	4	of	of	ADP
easat-7788	88	5	political	political	ADJ
easat-7788	88	6	ownership	ownership	NOUN
easat-7788	88	7	structure	structure	NOUN
easat-7788	88	8	:	:	PUNCT
easat-7788	88	9	previous	previous	ADJ
easat-7788	88	10	studies	study	NOUN
easat-7788	88	11	often	often	ADV
easat-7788	88	12	generalize	generalize	VERB
easat-7788	88	13	political	political	ADJ
easat-7788	88	14	connections	connection	NOUN
easat-7788	88	15	without	without	ADP
easat-7788	88	16	differentiating	differentiate	VERB
easat-7788	88	17	between	between	ADP
easat-7788	88	18	direct	direct	ADJ
easat-7788	88	19	government	government	NOUN
easat-7788	88	20	ownership	ownership	NOUN
easat-7788	88	21	and	and	CCONJ
easat-7788	88	22	boardlevel	boardlevel	ADJ
easat-7788	88	23	political	political	ADJ
easat-7788	88	24	affiliations	affiliation	NOUN
easat-7788	88	25	.	.	PUNCT
easat-7788	89	1	d.	d.	PROPN
easat-7788	89	2	need	need	VERB
easat-7788	89	3	for	for	ADP
easat-7788	89	4	longitudinal	longitudinal	ADJ
easat-7788	89	5	analysis	analysis	NOUN
easat-7788	89	6	:	:	PUNCT
easat-7788	89	7	while	while	SCONJ
easat-7788	89	8	some	some	DET
easat-7788	89	9	studies	study	NOUN
easat-7788	89	10	explore	explore	VERB
easat-7788	89	11	tax	tax	NOUN
easat-7788	89	12	avoidance	avoidance	NOUN
easat-7788	89	13	,	,	PUNCT
easat-7788	89	14	they	they	PRON
easat-7788	89	15	typically	typically	ADV
easat-7788	89	16	examine	examine	VERB
easat-7788	89	17	short	short	ADJ
easat-7788	89	18	-	-	PUNCT
easat-7788	89	19	term	term	NOUN
easat-7788	89	20	impacts	impact	NOUN
easat-7788	89	21	rather	rather	ADV
easat-7788	89	22	than	than	ADP
easat-7788	89	23	analyzing	analyze	VERB
easat-7788	89	24	changes	change	NOUN
easat-7788	89	25	over	over	ADP
easat-7788	89	26	multiple	multiple	ADJ
easat-7788	89	27	years	year	NOUN
easat-7788	89	28	in	in	ADP
easat-7788	89	29	response	response	NOUN
easat-7788	89	30	to	to	ADP
easat-7788	89	31	tax	tax	NOUN
easat-7788	89	32	policy	policy	NOUN
easat-7788	89	33	reforms	reform	NOUN
easat-7788	89	34	.	.	PUNCT
easat-7788	90	1	1.3	1.3	NUM
easat-7788	90	2	.	.	PUNCT
easat-7788	90	3	distinctions	distinction	NOUN
easat-7788	90	4	from	from	ADP
easat-7788	90	5	prior	prior	ADJ
easat-7788	90	6	research	research	NOUN
easat-7788	90	7	this	this	DET
easat-7788	90	8	study	study	NOUN
easat-7788	90	9	differs	differ	VERB
easat-7788	90	10	from	from	ADP
easat-7788	90	11	prior	prior	ADJ
easat-7788	90	12	research	research	NOUN
easat-7788	90	13	in	in	ADP
easat-7788	90	14	three	three	NUM
easat-7788	90	15	key	key	ADJ
easat-7788	90	16	ways	way	NOUN
easat-7788	90	17	:	:	PUNCT
easat-7788	90	18	a.	a.	NOUN
easat-7788	90	19	focus	focus	NOUN
easat-7788	90	20	on	on	ADP
easat-7788	90	21	indonesian	indonesian	ADJ
easat-7788	90	22	soes	soe	NOUN
easat-7788	90	23	:	:	PUNCT
easat-7788	90	24	most	most	ADJ
easat-7788	90	25	previous	previous	ADJ
easat-7788	90	26	studies	study	NOUN
easat-7788	90	27	analyze	analyze	VERB
easat-7788	90	28	private	private	ADJ
easat-7788	90	29	firms	firm	NOUN
easat-7788	90	30	or	or	CCONJ
easat-7788	90	31	non	non	ADJ
easat-7788	90	32	-	-	ADJ
easat-7788	90	33	state	state	NOUN
easat-7788	90	34	-	-	PUNCT
easat-7788	90	35	owned	own	VERB
easat-7788	90	36	entities	entity	NOUN
easat-7788	90	37	,	,	PUNCT
easat-7788	90	38	whereas	whereas	SCONJ
easat-7788	90	39	this	this	DET
easat-7788	90	40	research	research	NOUN
easat-7788	90	41	exclusively	exclusively	ADV
easat-7788	90	42	examines	examine	VERB
easat-7788	90	43	state	state	NOUN
easat-7788	90	44	-	-	PUNCT
easat-7788	90	45	owned	own	VERB
easat-7788	90	46	enterprises	enterprise	NOUN
easat-7788	90	47	in	in	ADP
easat-7788	90	48	indonesia	indonesia	PROPN
easat-7788	90	49	.	.	PUNCT
easat-7788	91	1	b.	b.	PROPN
easat-7788	91	2	longitudinal	longitudinal	ADJ
easat-7788	91	3	analysis	analysis	NOUN
easat-7788	91	4	:	:	PUNCT
easat-7788	91	5	by	by	ADP
easat-7788	91	6	evaluating	evaluate	VERB
easat-7788	91	7	data	datum	NOUN
easat-7788	91	8	from	from	ADP
easat-7788	91	9	2019	2019	NUM
easat-7788	91	10	to	to	ADP
easat-7788	91	11	2024	2024	NUM
easat-7788	91	12	,	,	PUNCT
easat-7788	91	13	this	this	DET
easat-7788	91	14	study	study	NOUN
easat-7788	91	15	provides	provide	VERB
easat-7788	91	16	insights	insight	NOUN
easat-7788	91	17	into	into	ADP
easat-7788	91	18	how	how	SCONJ
easat-7788	91	19	tax	tax	NOUN
easat-7788	91	20	strategies	strategy	NOUN
easat-7788	91	21	evolve	evolve	VERB
easat-7788	91	22	over	over	ADP
easat-7788	91	23	time	time	NOUN
easat-7788	91	24	,	,	PUNCT
easat-7788	91	25	especially	especially	ADV
easat-7788	91	26	in	in	ADP
easat-7788	91	27	response	response	NOUN
easat-7788	91	28	to	to	ADP
easat-7788	91	29	regulatory	regulatory	ADJ
easat-7788	91	30	changes	change	NOUN
easat-7788	91	31	.	.	PUNCT
easat-7788	92	1	c.	c.	NOUN
easat-7788	92	2	emphasis	emphasis	NOUN
easat-7788	92	3	on	on	ADP
easat-7788	92	4	political	political	ADJ
easat-7788	92	5	ownership	ownership	NOUN
easat-7788	92	6	structure	structure	NOUN
easat-7788	92	7	:	:	PUNCT
easat-7788	92	8	unlike	unlike	ADP
easat-7788	92	9	prior	prior	ADJ
easat-7788	92	10	research	research	NOUN
easat-7788	92	11	that	that	PRON
easat-7788	92	12	broadly	broadly	ADV
easat-7788	92	13	categorizes	categorize	VERB
easat-7788	92	14	political	political	ADJ
easat-7788	92	15	connections	connection	NOUN
easat-7788	92	16	,	,	PUNCT
easat-7788	92	17	this	this	DET
easat-7788	92	18	study	study	NOUN
easat-7788	92	19	distinguishes	distinguish	VERB
easat-7788	92	20	between	between	ADP
easat-7788	92	21	different	different	ADJ
easat-7788	92	22	levels	level	NOUN
easat-7788	92	23	of	of	ADP
easat-7788	92	24	political	political	ADJ
easat-7788	92	25	influence	influence	NOUN
easat-7788	92	26	,	,	PUNCT
easat-7788	92	27	such	such	ADJ
easat-7788	92	28	as	as	ADP
easat-7788	92	29	direct	direct	ADJ
easat-7788	92	30	government	government	NOUN
easat-7788	92	31	ownership	ownership	NOUN
easat-7788	92	32	versus	versus	ADP
easat-7788	92	33	politically	politically	ADV
easat-7788	92	34	appointed	appoint	VERB
easat-7788	92	35	board	board	NOUN
easat-7788	92	36	members	member	NOUN
easat-7788	92	37	.	.	PUNCT
easat-7788	93	1	1.4	1.4	NUM
easat-7788	93	2	.	.	PUNCT
easat-7788	93	3	contributions	contribution	NOUN
easat-7788	93	4	and	and	CCONJ
easat-7788	93	5	policy	policy	NOUN
easat-7788	93	6	implications	implication	NOUN
easat-7788	93	7	this	this	DET
easat-7788	93	8	research	research	NOUN
easat-7788	93	9	contributes	contribute	VERB
easat-7788	93	10	new	new	ADJ
easat-7788	93	11	empirical	empirical	ADJ
easat-7788	93	12	evidence	evidence	NOUN
easat-7788	93	13	on	on	ADP
easat-7788	93	14	the	the	DET
easat-7788	93	15	impact	impact	NOUN
easat-7788	93	16	of	of	ADP
easat-7788	93	17	political	political	ADJ
easat-7788	93	18	connections	connection	NOUN
easat-7788	93	19	on	on	ADP
easat-7788	93	20	tax	tax	NOUN
easat-7788	93	21	avoidance	avoidance	NOUN
easat-7788	93	22	in	in	ADP
easat-7788	93	23	indonesia	indonesia	PROPN
easat-7788	93	24	,	,	PUNCT
easat-7788	93	25	particularly	particularly	ADV
easat-7788	93	26	within	within	ADP
easat-7788	93	27	soes	soe	NOUN
easat-7788	93	28	.	.	PUNCT
easat-7788	94	1	unlike	unlike	ADP
easat-7788	94	2	previous	previous	ADJ
easat-7788	94	3	studies	study	NOUN
easat-7788	94	4	that	that	PRON
easat-7788	94	5	focus	focus	VERB
easat-7788	94	6	on	on	ADP
easat-7788	94	7	private	private	ADJ
easat-7788	94	8	corporations	corporation	NOUN
easat-7788	94	9	,	,	PUNCT
easat-7788	94	10	this	this	DET
easat-7788	94	11	study	study	NOUN
easat-7788	94	12	highlights	highlight	VERB
easat-7788	94	13	how	how	SCONJ
easat-7788	94	14	state	state	NOUN
easat-7788	94	15	-	-	PUNCT
easat-7788	94	16	controlled	control	VERB
easat-7788	94	17	firms	firm	NOUN
easat-7788	94	18	leverage	leverage	VERB
easat-7788	94	19	political	political	ADJ
easat-7788	94	20	ties	tie	NOUN
easat-7788	94	21	for	for	ADP
easat-7788	94	22	tax	tax	NOUN
easat-7788	94	23	benefits	benefit	NOUN
easat-7788	94	24	.	.	PUNCT
easat-7788	95	1	furthermore	furthermore	ADV
easat-7788	95	2	,	,	PUNCT
easat-7788	95	3	it	it	PRON
easat-7788	95	4	assesses	assess	VERB
easat-7788	95	5	the	the	DET
easat-7788	95	6	effectiveness	effectiveness	NOUN
easat-7788	95	7	of	of	ADP
easat-7788	95	8	indonesia	indonesia	PROPN
easat-7788	95	9	’s	’s	PART
easat-7788	95	10	tax	tax	NOUN
easat-7788	95	11	reforms	reform	NOUN
easat-7788	95	12	(	(	PUNCT
easat-7788	95	13	2019	2019	NUM
easat-7788	95	14	-	-	SYM
easat-7788	95	15	2024	2024	NUM
easat-7788	95	16	)	)	PUNCT
easat-7788	95	17	in	in	ADP
easat-7788	95	18	regulating	regulate	VERB
easat-7788	95	19	politically	politically	ADV
easat-7788	95	20	connected	connect	VERB
easat-7788	95	21	firms	firm	NOUN
easat-7788	95	22	,	,	PUNCT
easat-7788	95	23	offering	offer	VERB
easat-7788	95	24	policy	policy	NOUN
easat-7788	95	25	recommendations	recommendation	NOUN
easat-7788	95	26	for	for	ADP
easat-7788	95	27	improving	improve	VERB
easat-7788	95	28	tax	tax	NOUN
easat-7788	95	29	transparency	transparency	NOUN
easat-7788	95	30	and	and	CCONJ
easat-7788	95	31	corporate	corporate	ADJ
easat-7788	95	32	governance	governance	NOUN
easat-7788	95	33	.	.	PUNCT
easat-7788	96	1	from	from	ADP
easat-7788	96	2	a	a	DET
easat-7788	96	3	theoretical	theoretical	ADJ
easat-7788	96	4	perspective	perspective	NOUN
easat-7788	96	5	,	,	PUNCT
easat-7788	96	6	this	this	DET
easat-7788	96	7	study	study	NOUN
easat-7788	96	8	extends	extend	VERB
easat-7788	96	9	agency	agency	NOUN
easat-7788	96	10	theory	theory	NOUN
easat-7788	96	11	and	and	CCONJ
easat-7788	96	12	institutional	institutional	ADJ
easat-7788	96	13	theory	theory	NOUN
easat-7788	96	14	by	by	ADP
easat-7788	96	15	demonstrating	demonstrate	VERB
easat-7788	96	16	how	how	SCONJ
easat-7788	96	17	government	government	NOUN
easat-7788	96	18	ownership	ownership	NOUN
easat-7788	96	19	and	and	CCONJ
easat-7788	96	20	political	political	ADJ
easat-7788	96	21	affiliations	affiliation	NOUN
easat-7788	96	22	influence	influence	VERB
easat-7788	96	23	corporate	corporate	ADJ
easat-7788	96	24	tax	tax	NOUN
easat-7788	96	25	behavior	behavior	NOUN
easat-7788	96	26	.	.	PUNCT
easat-7788	97	1	the	the	DET
easat-7788	97	2	findings	finding	NOUN
easat-7788	97	3	will	will	AUX
easat-7788	97	4	be	be	AUX
easat-7788	97	5	valuable	valuable	ADJ
easat-7788	97	6	for	for	ADP
easat-7788	97	7	regulators	regulator	NOUN
easat-7788	97	8	,	,	PUNCT
easat-7788	97	9	policymakers	policymaker	NOUN
easat-7788	97	10	,	,	PUNCT
easat-7788	97	11	and	and	CCONJ
easat-7788	97	12	investors	investor	NOUN
easat-7788	97	13	,	,	PUNCT
easat-7788	97	14	helping	help	VERB
easat-7788	97	15	them	they	PRON
easat-7788	97	16	understand	understand	VERB
easat-7788	97	17	the	the	DET
easat-7788	97	18	risks	risk	NOUN
easat-7788	97	19	associated	associate	VERB
easat-7788	97	20	with	with	ADP
easat-7788	97	21	political	political	ADJ
easat-7788	97	22	favoritism	favoritism	NOUN
easat-7788	97	23	in	in	ADP
easat-7788	97	24	taxation	taxation	NOUN
easat-7788	97	25	.	.	PUNCT
easat-7788	98	1	by	by	ADP
easat-7788	98	2	addressing	address	VERB
easat-7788	98	3	these	these	DET
easat-7788	98	4	issues	issue	NOUN
easat-7788	98	5	,	,	PUNCT
easat-7788	98	6	this	this	DET
easat-7788	98	7	study	study	NOUN
easat-7788	98	8	bridges	bridge	VERB
easat-7788	98	9	the	the	DET
easat-7788	98	10	gap	gap	NOUN
easat-7788	98	11	between	between	ADP
easat-7788	98	12	political	political	ADJ
easat-7788	98	13	economy	economy	NOUN
easat-7788	98	14	and	and	CCONJ
easat-7788	98	15	tax	tax	NOUN
easat-7788	98	16	governance	governance	NOUN
easat-7788	98	17	research	research	NOUN
easat-7788	98	18	and	and	CCONJ
easat-7788	98	19	provides	provide	VERB
easat-7788	98	20	actionable	actionable	ADJ
easat-7788	98	21	insights	insight	NOUN
easat-7788	98	22	for	for	ADP
easat-7788	98	23	enhancing	enhance	VERB
easat-7788	98	24	corporate	corporate	ADJ
easat-7788	98	25	accountability	accountability	NOUN
easat-7788	98	26	in	in	ADP
easat-7788	98	27	politically	politically	ADV
easat-7788	98	28	influenced	influence	VERB
easat-7788	98	29	business	business	NOUN
easat-7788	98	30	environments	environment	NOUN
easat-7788	98	31	.	.	PUNCT
easat-7788	99	1	2	2	X
easat-7788	99	2	.	.	X
easat-7788	99	3	material	material	NOUN
easat-7788	99	4	and	and	CCONJ
easat-7788	99	5	methods	method	NOUN
easat-7788	99	6	this	this	DET
easat-7788	99	7	study	study	NOUN
easat-7788	99	8	employs	employ	VERB
easat-7788	99	9	a	a	DET
easat-7788	99	10	quantitative	quantitative	ADJ
easat-7788	99	11	research	research	NOUN
easat-7788	99	12	design	design	NOUN
easat-7788	99	13	using	use	VERB
easat-7788	99	14	secondary	secondary	ADJ
easat-7788	99	15	data	datum	NOUN
easat-7788	99	16	collected	collect	VERB
easat-7788	99	17	from	from	ADP
easat-7788	99	18	financial	financial	ADJ
easat-7788	99	19	reports	report	NOUN
easat-7788	99	20	,	,	PUNCT
easat-7788	99	21	annual	annual	ADJ
easat-7788	99	22	reports	report	NOUN
easat-7788	99	23	,	,	PUNCT
easat-7788	99	24	and	and	CCONJ
easat-7788	99	25	corporate	corporate	ADJ
easat-7788	99	26	governance	governance	NOUN
easat-7788	99	27	disclosures	disclosure	NOUN
easat-7788	99	28	of	of	ADP
easat-7788	99	29	five	five	NUM
easat-7788	99	30	state	state	NOUN
easat-7788	99	31	-	-	PUNCT
easat-7788	99	32	owned	own	VERB
easat-7788	99	33	enterprises	enterprise	NOUN
easat-7788	99	34	(	(	PUNCT
easat-7788	99	35	soes	soe	NOUN
easat-7788	99	36	)	)	PUNCT
easat-7788	99	37	in	in	ADP
easat-7788	99	38	indonesia	indonesia	PROPN
easat-7788	99	39	.	.	PUNCT
easat-7788	100	1	the	the	DET
easat-7788	100	2	research	research	NOUN
easat-7788	100	3	focuses	focus	VERB
easat-7788	100	4	on	on	ADP
easat-7788	100	5	the	the	DET
easat-7788	100	6	period	period	NOUN
easat-7788	100	7	2019–2024	2019–2024	NUM
easat-7788	100	8	to	to	PART
easat-7788	100	9	analyze	analyze	VERB
easat-7788	100	10	the	the	DET
easat-7788	100	11	relationship	relationship	NOUN
easat-7788	100	12	between	between	ADP
easat-7788	100	13	political	political	ADJ
easat-7788	100	14	connections	connection	NOUN
easat-7788	100	15	and	and	CCONJ
easat-7788	100	16	tax	tax	NOUN
easat-7788	100	17	avoidance	avoidance	NOUN
easat-7788	100	18	.	.	PUNCT
easat-7788	101	1	2.1	2.1	NUM
easat-7788	101	2	.	.	PUNCT
easat-7788	102	1	sample	sample	NOUN
easat-7788	102	2	and	and	CCONJ
easat-7788	102	3	data	datum	NOUN
easat-7788	102	4	collection	collection	NOUN
easat-7788	102	5	the	the	DET
easat-7788	102	6	sample	sample	NOUN
easat-7788	102	7	selection	selection	NOUN
easat-7788	102	8	follows	follow	VERB
easat-7788	102	9	a	a	DET
easat-7788	102	10	purposive	purposive	ADJ
easat-7788	102	11	sampling	sampling	NOUN
easat-7788	102	12	method	method	NOUN
easat-7788	102	13	,	,	PUNCT
easat-7788	102	14	where	where	SCONJ
easat-7788	102	15	companies	company	NOUN
easat-7788	102	16	included	include	VERB
easat-7788	102	17	in	in	ADP
easat-7788	102	18	the	the	DET
easat-7788	102	19	study	study	NOUN
easat-7788	102	20	meet	meet	VERB
easat-7788	102	21	the	the	DET
easat-7788	102	22	following	follow	VERB
easat-7788	102	23	criteria	criterion	NOUN
easat-7788	102	24	:	:	PUNCT
easat-7788	102	25	a.	a.	NOUN
easat-7788	102	26	listed	list	VERB
easat-7788	102	27	as	as	ADP
easat-7788	102	28	a	a	DET
easat-7788	102	29	state	state	NOUN
easat-7788	102	30	-	-	PUNCT
easat-7788	102	31	owned	own	VERB
easat-7788	102	32	enterprise	enterprise	NOUN
easat-7788	102	33	(	(	PUNCT
easat-7788	102	34	soe	soe	PROPN
easat-7788	102	35	)	)	PUNCT
easat-7788	102	36	during	during	ADP
easat-7788	102	37	the	the	DET
easat-7788	102	38	research	research	NOUN
easat-7788	102	39	period	period	NOUN
easat-7788	102	40	.	.	PUNCT
easat-7788	103	1	204	204	NUM
easat-7788	103	2	edelweiss	edelweiss	PROPN
easat-7788	103	3	applied	apply	VERB
easat-7788	103	4	science	science	NOUN
easat-7788	103	5	and	and	CCONJ
easat-7788	103	6	technology	technology	NOUN
easat-7788	103	7	issn	issn	PROPN
easat-7788	103	8	:	:	PUNCT
easat-7788	103	9	2576	2576	NUM
easat-7788	103	10	-	-	SYM
easat-7788	103	11	8484	8484	NUM
easat-7788	103	12	vol	vol	NOUN
easat-7788	103	13	.	.	PROPN
easat-7788	104	1	9	9	NUM
easat-7788	104	2	,	,	PUNCT
easat-7788	104	3	no	no	INTJ
easat-7788	104	4	.	.	NOUN
easat-7788	105	1	6	6	NUM
easat-7788	105	2	:	:	SYM
easat-7788	105	3	199	199	NUM
easat-7788	105	4	-	-	SYM
easat-7788	105	5	210	210	NUM
easat-7788	105	6	,	,	PUNCT
easat-7788	105	7	2025	2025	NUM
easat-7788	105	8	doi	doi	NOUN
easat-7788	105	9	:	:	PUNCT
easat-7788	105	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	105	11	©	©	PROPN
easat-7788	105	12	2025	2025	NUM
easat-7788	105	13	by	by	ADP
easat-7788	105	14	the	the	DET
easat-7788	105	15	authors	author	NOUN
easat-7788	105	16	;	;	PUNCT
easat-7788	105	17	licensee	licensee	PROPN
easat-7788	105	18	learning	learning	PROPN
easat-7788	105	19	gate	gate	PROPN
easat-7788	105	20	b.	b.	PROPN
easat-7788	105	21	have	have	VERB
easat-7788	105	22	complete	complete	ADJ
easat-7788	105	23	financial	financial	ADJ
easat-7788	105	24	and	and	CCONJ
easat-7788	105	25	governance	governance	NOUN
easat-7788	105	26	reports	report	NOUN
easat-7788	105	27	available	available	ADJ
easat-7788	105	28	for	for	ADP
easat-7788	105	29	public	public	ADJ
easat-7788	105	30	access	access	NOUN
easat-7788	105	31	.	.	PUNCT
easat-7788	106	1	c.	c.	NOUN
easat-7788	106	2	exhibit	exhibit	VERB
easat-7788	106	3	political	political	ADJ
easat-7788	106	4	affiliation	affiliation	NOUN
easat-7788	106	5	through	through	ADP
easat-7788	106	6	board	board	NOUN
easat-7788	106	7	members	member	NOUN
easat-7788	106	8	or	or	CCONJ
easat-7788	106	9	major	major	ADJ
easat-7788	106	10	shareholders	shareholder	NOUN
easat-7788	106	11	with	with	ADP
easat-7788	106	12	political	political	ADJ
easat-7788	106	13	ties	tie	NOUN
easat-7788	106	14	.	.	PUNCT
easat-7788	107	1	the	the	DET
easat-7788	107	2	primary	primary	ADJ
easat-7788	107	3	data	datum	NOUN
easat-7788	107	4	sources	source	NOUN
easat-7788	107	5	include	include	VERB
easat-7788	107	6	:	:	PUNCT
easat-7788	107	7	a.	a.	NOUN
easat-7788	107	8	financial	financial	ADJ
easat-7788	107	9	statements	statement	NOUN
easat-7788	107	10	from	from	ADP
easat-7788	107	11	the	the	DET
easat-7788	107	12	indonesia	indonesia	PROPN
easat-7788	107	13	stock	stock	PROPN
easat-7788	107	14	exchange	exchange	PROPN
easat-7788	107	15	(	(	PUNCT
easat-7788	107	16	idx	idx	PROPN
easat-7788	107	17	)	)	PUNCT
easat-7788	107	18	.	.	PUNCT
easat-7788	108	1	b.	b.	PROPN
easat-7788	108	2	annual	annual	ADJ
easat-7788	108	3	reports	report	NOUN
easat-7788	108	4	from	from	ADP
easat-7788	108	5	the	the	DET
easat-7788	108	6	company	company	NOUN
easat-7788	108	7	’s	’s	PART
easat-7788	108	8	official	official	ADJ
easat-7788	108	9	website	website	NOUN
easat-7788	108	10	.	.	PUNCT
easat-7788	109	1	c.	c.	NOUN
easat-7788	109	2	ownership	ownership	NOUN
easat-7788	109	3	structures	structure	NOUN
easat-7788	109	4	from	from	ADP
easat-7788	109	5	corporate	corporate	ADJ
easat-7788	109	6	disclosures	disclosure	NOUN
easat-7788	109	7	and	and	CCONJ
easat-7788	109	8	regulatory	regulatory	ADJ
easat-7788	109	9	filings	filing	NOUN
easat-7788	109	10	.	.	PUNCT
easat-7788	110	1	2.2	2.2	NUM
easat-7788	110	2	.	.	PUNCT
easat-7788	110	3	variables	variable	NOUN
easat-7788	110	4	and	and	CCONJ
easat-7788	110	5	measurement	measurement	NOUN
easat-7788	110	6	a.	a.	NOUN
easat-7788	110	7	independent	independent	PROPN
easat-7788	110	8	variable	variable	NOUN
easat-7788	110	9	(	(	PUNCT
easat-7788	110	10	x	x	NOUN
easat-7788	110	11	):	):	PUNCT
easat-7788	110	12	political	political	ADJ
easat-7788	110	13	connections	connection	NOUN
easat-7788	110	14	measured	measure	VERB
easat-7788	110	15	using	use	VERB
easat-7788	110	16	a	a	DET
easat-7788	110	17	dummy	dummy	ADJ
easat-7788	110	18	variable	variable	NOUN
easat-7788	110	19	,	,	PUNCT
easat-7788	110	20	where	where	SCONJ
easat-7788	110	21	1	1	NUM
easat-7788	110	22	indicates	indicate	VERB
easat-7788	110	23	a	a	DET
easat-7788	110	24	firm	firm	NOUN
easat-7788	110	25	with	with	ADP
easat-7788	110	26	politically	politically	ADV
easat-7788	110	27	connected	connect	VERB
easat-7788	110	28	board	board	NOUN
easat-7788	110	29	members	member	NOUN
easat-7788	110	30	or	or	CCONJ
easat-7788	110	31	majority	majority	NOUN
easat-7788	110	32	shareholders	shareholder	NOUN
easat-7788	110	33	and	and	CCONJ
easat-7788	110	34	0	0	NUM
easat-7788	110	35	otherwise	otherwise	ADV
easat-7788	110	36	.	.	PUNCT
easat-7788	111	1	b.	b.	PROPN
easat-7788	112	1	dependent	dependent	ADJ
easat-7788	112	2	variable	variable	NOUN
easat-7788	112	3	(	(	PUNCT
easat-7788	112	4	y	y	NOUN
easat-7788	112	5	):	):	PUNCT
easat-7788	112	6	tax	tax	NOUN
easat-7788	112	7	avoidance	avoidance	NOUN
easat-7788	112	8	measured	measure	VERB
easat-7788	112	9	using	use	VERB
easat-7788	112	10	the	the	DET
easat-7788	112	11	effective	effective	ADJ
easat-7788	112	12	tax	tax	NOUN
easat-7788	112	13	rate	rate	NOUN
easat-7788	112	14	(	(	PUNCT
easat-7788	112	15	etr	etr	NOUN
easat-7788	112	16	)	)	PUNCT
easat-7788	112	17	formula	formula	NOUN
easat-7788	112	18	:	:	PUNCT
easat-7788	112	19	𝐸𝑇𝑅	𝐸𝑇𝑅	PROPN
easat-7788	112	20	=	=	SYM
easat-7788	113	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-7788	113	2	𝑇𝑎𝑥	𝑇𝑎𝑥	PROPN
easat-7788	113	3	𝐸𝑥𝑝𝑒𝑛𝑠𝑒	𝐸𝑥𝑝𝑒𝑛𝑠𝑒	PROPN
easat-7788	113	4	𝑃𝑟𝑒−𝑡𝑎𝑥	𝑃𝑟𝑒−𝑡𝑎𝑥	NOUN
easat-7788	113	5	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
easat-7788	113	6	(	(	PUNCT
easat-7788	113	7	1	1	NUM
easat-7788	113	8	)	)	PUNCT
easat-7788	113	9	a	a	DET
easat-7788	113	10	lower	low	ADJ
easat-7788	113	11	etr	etr	NOUN
easat-7788	113	12	indicates	indicate	VERB
easat-7788	113	13	higher	high	ADJ
easat-7788	113	14	tax	tax	NOUN
easat-7788	113	15	avoidance	avoidance	NOUN
easat-7788	113	16	.	.	PUNCT
easat-7788	114	1	control	control	NOUN
easat-7788	114	2	variables	variable	NOUN
easat-7788	114	3	:	:	PUNCT
easat-7788	114	4	a.	a.	NOUN
easat-7788	114	5	firm	firm	NOUN
easat-7788	114	6	size	size	NOUN
easat-7788	114	7	(	(	PUNCT
easat-7788	114	8	size	size	NOUN
easat-7788	114	9	)	)	PUNCT
easat-7788	114	10	–	–	PUNCT
easat-7788	114	11	measured	measure	VERB
easat-7788	114	12	using	use	VERB
easat-7788	114	13	natural	natural	ADJ
easat-7788	114	14	logarithm	logarithm	NOUN
easat-7788	114	15	of	of	ADP
easat-7788	114	16	total	total	ADJ
easat-7788	114	17	assets	asset	NOUN
easat-7788	114	18	.	.	PUNCT
easat-7788	115	1	b.	b.	PROPN
easat-7788	115	2	leverage	leverage	PROPN
easat-7788	115	3	(	(	PUNCT
easat-7788	115	4	lev	lev	NOUN
easat-7788	115	5	)	)	PUNCT
easat-7788	115	6	–	–	PUNCT
easat-7788	115	7	measured	measure	VERB
easat-7788	115	8	as	as	ADP
easat-7788	115	9	total	total	ADJ
easat-7788	115	10	debt	debt	NOUN
easat-7788	115	11	to	to	ADP
easat-7788	115	12	total	total	ADJ
easat-7788	115	13	assets	asset	NOUN
easat-7788	115	14	ratio	ratio	NOUN
easat-7788	115	15	.	.	PUNCT
easat-7788	116	1	c.	c.	NOUN
easat-7788	116	2	profitability	profitability	PROPN
easat-7788	116	3	(	(	PUNCT
easat-7788	116	4	roa	roa	NOUN
easat-7788	116	5	)	)	PUNCT
easat-7788	116	6	–	–	PUNCT
easat-7788	116	7	measured	measure	VERB
easat-7788	116	8	as	as	ADP
easat-7788	116	9	return	return	NOUN
easat-7788	116	10	on	on	ADP
easat-7788	116	11	assets	asset	NOUN
easat-7788	116	12	(	(	PUNCT
easat-7788	116	13	roa	roa	PROPN
easat-7788	116	14	)	)	PUNCT
easat-7788	116	15	.	.	PUNCT
easat-7788	117	1	2.3	2.3	NUM
easat-7788	117	2	.	.	PUNCT
easat-7788	118	1	data	datum	NOUN
easat-7788	118	2	analysis	analysis	NOUN
easat-7788	118	3	technique	technique	NOUN
easat-7788	118	4	the	the	DET
easat-7788	118	5	study	study	NOUN
easat-7788	118	6	applies	apply	VERB
easat-7788	118	7	panel	panel	NOUN
easat-7788	118	8	data	datum	NOUN
easat-7788	118	9	regression	regression	NOUN
easat-7788	118	10	analysis	analysis	NOUN
easat-7788	118	11	using	use	VERB
easat-7788	118	12	eviews	eview	NOUN
easat-7788	118	13	or	or	CCONJ
easat-7788	118	14	stata	stata	VERB
easat-7788	118	15	to	to	PART
easat-7788	118	16	examine	examine	VERB
easat-7788	118	17	the	the	DET
easat-7788	118	18	impact	impact	NOUN
easat-7788	118	19	of	of	ADP
easat-7788	118	20	political	political	ADJ
easat-7788	118	21	connections	connection	NOUN
easat-7788	118	22	on	on	ADP
easat-7788	118	23	tax	tax	NOUN
easat-7788	118	24	avoidance	avoidance	NOUN
easat-7788	118	25	.	.	PUNCT
easat-7788	119	1	the	the	DET
easat-7788	119	2	regression	regression	NOUN
easat-7788	119	3	model	model	NOUN
easat-7788	119	4	is	be	AUX
easat-7788	119	5	formulated	formulate	VERB
easat-7788	119	6	as	as	ADP
easat-7788	119	7	:	:	PUNCT
easat-7788	119	8	𝐸𝑇𝑅𝑖𝑡	𝐸𝑇𝑅𝑖𝑡	PROPN
easat-7788	119	9	=	=	SYM
easat-7788	119	10	𝛽0	𝛽0	PROPN
easat-7788	119	11	+	+	CCONJ
easat-7788	119	12	𝛽1𝑃𝐶𝑂𝑁	𝛽1𝑃𝐶𝑂𝑁	ADJ
easat-7788	119	13	𝑁𝑖𝑡	𝑁𝑖𝑡	PROPN
easat-7788	119	14	+	+	CCONJ
easat-7788	119	15	𝛽2𝑆𝐼𝑍𝐸𝑖𝑡	𝛽2𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
easat-7788	119	16	+	+	CCONJ
easat-7788	119	17	𝛽3𝐿𝐸𝑉𝑖𝑡	𝛽3𝐿𝐸𝑉𝑖𝑡	ADJ
easat-7788	119	18	+	+	CCONJ
easat-7788	119	19	𝛽4𝑅𝑂𝐴𝑖𝑡	𝛽4𝑅𝑂𝐴𝑖𝑡	ADJ
easat-7788	119	20	+	+	CCONJ
easat-7788	119	21	𝜀𝑖𝑡(2	𝜀𝑖𝑡(2	NOUN
easat-7788	119	22	)	)	PUNCT
easat-7788	119	23	𝐸𝑇𝑅𝑖𝑡	𝐸𝑇𝑅𝑖𝑡	VERB
easat-7788	119	24	:	:	PUNCT
easat-7788	119	25	effective	effective	ADJ
easat-7788	119	26	tax	tax	NOUN
easat-7788	119	27	rate	rate	NOUN
easat-7788	119	28	for	for	ADP
easat-7788	119	29	firm	firm	ADJ
easat-7788	119	30	i	i	PRON
easat-7788	119	31	in	in	ADP
easat-7788	119	32	year	year	NOUN
easat-7788	119	33	t	t	PROPN
easat-7788	119	34	𝛽1𝑃𝐶𝑂𝑁	𝛽1𝑃𝐶𝑂𝑁	PROPN
easat-7788	119	35	𝑁𝑖𝑡	𝑁𝑖𝑡	PROPN
easat-7788	119	36	:	:	PUNCT
easat-7788	119	37	political	political	ADJ
easat-7788	119	38	connections	connection	NOUN
easat-7788	119	39	dummy	dummy	ADJ
easat-7788	119	40	variable	variable	NOUN
easat-7788	119	41	𝑆𝐼𝑍𝐸𝑖𝑡	𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
easat-7788	119	42	:	:	PUNCT
easat-7788	119	43	firm	firm	ADJ
easat-7788	119	44	size	size	NOUN
easat-7788	119	45	𝐿𝐸𝑉𝑖𝑡	𝐿𝐸𝑉𝑖𝑡	PROPN
easat-7788	119	46	:	:	PUNCT
easat-7788	119	47	leverage	leverage	NOUN
easat-7788	119	48	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PROPN
easat-7788	119	49	:	:	PUNCT
easat-7788	119	50	profitability	profitability	NOUN
easat-7788	119	51	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
easat-7788	119	52	:	:	PUNCT
easat-7788	119	53	error	error	NOUN
easat-7788	119	54	term	term	NOUN
easat-7788	119	55	2.4	2.4	NUM
easat-7788	119	56	.	.	PUNCT
easat-7788	120	1	statistical	statistical	ADJ
easat-7788	120	2	tests	test	NOUN
easat-7788	120	3	to	to	PART
easat-7788	120	4	ensure	ensure	VERB
easat-7788	120	5	the	the	DET
easat-7788	120	6	validity	validity	NOUN
easat-7788	120	7	of	of	ADP
easat-7788	120	8	the	the	DET
easat-7788	120	9	regression	regression	NOUN
easat-7788	120	10	model	model	NOUN
easat-7788	120	11	,	,	PUNCT
easat-7788	120	12	several	several	ADJ
easat-7788	120	13	statistical	statistical	ADJ
easat-7788	120	14	tests	test	NOUN
easat-7788	120	15	were	be	AUX
easat-7788	120	16	performed	perform	VERB
easat-7788	120	17	:	:	PUNCT
easat-7788	120	18	a.	a.	PROPN
easat-7788	120	19	descriptive	descriptive	PROPN
easat-7788	120	20	statistics	statistics	PROPN
easat-7788	120	21	descriptive	descriptive	ADJ
easat-7788	120	22	statistics	statistic	NOUN
easat-7788	120	23	are	be	AUX
easat-7788	120	24	used	use	VERB
easat-7788	120	25	to	to	PART
easat-7788	120	26	analyze	analyze	VERB
easat-7788	120	27	the	the	DET
easat-7788	120	28	characteristics	characteristic	NOUN
easat-7788	120	29	of	of	ADP
easat-7788	120	30	the	the	DET
easat-7788	120	31	data	datum	NOUN
easat-7788	120	32	,	,	PUNCT
easat-7788	120	33	including	include	VERB
easat-7788	120	34	the	the	DET
easat-7788	120	35	mean	mean	ADJ
easat-7788	120	36	,	,	PUNCT
easat-7788	120	37	standard	standard	ADJ
easat-7788	120	38	deviation	deviation	NOUN
easat-7788	120	39	,	,	PUNCT
easat-7788	120	40	minimum	minimum	NOUN
easat-7788	120	41	,	,	PUNCT
easat-7788	120	42	and	and	CCONJ
easat-7788	120	43	maximum	maximum	NOUN
easat-7788	120	44	of	of	ADP
easat-7788	120	45	each	each	DET
easat-7788	120	46	research	research	NOUN
easat-7788	120	47	variable	variable	NOUN
easat-7788	120	48	.	.	PUNCT
easat-7788	121	1	b.	b.	PROPN
easat-7788	121	2	multicollinearity	multicollinearity	NOUN
easat-7788	121	3	test	test	NOUN
easat-7788	121	4	multicollinearity	multicollinearity	NOUN
easat-7788	121	5	tested	test	VERB
easat-7788	121	6	using	use	VERB
easat-7788	121	7	variance	variance	NOUN
easat-7788	121	8	inflation	inflation	NOUN
easat-7788	121	9	factor	factor	NOUN
easat-7788	121	10	(	(	PUNCT
easat-7788	121	11	vif	vif	PROPN
easat-7788	121	12	)	)	PUNCT
easat-7788	121	13	.	.	PUNCT
easat-7788	122	1	if	if	SCONJ
easat-7788	122	2	vif	vif	PROPN
easat-7788	122	3	>	>	X
easat-7788	122	4	10	10	NUM
easat-7788	122	5	,	,	PUNCT
easat-7788	122	6	then	then	ADV
easat-7788	122	7	there	there	PRON
easat-7788	122	8	is	be	VERB
easat-7788	122	9	high	high	ADJ
easat-7788	122	10	multicollinearity	multicollinearity	NOUN
easat-7788	122	11	,	,	PUNCT
easat-7788	122	12	so	so	CCONJ
easat-7788	122	13	the	the	DET
easat-7788	122	14	problematic	problematic	ADJ
easat-7788	122	15	variable	variable	NOUN
easat-7788	122	16	must	must	AUX
easat-7788	122	17	be	be	AUX
easat-7788	122	18	eliminated	eliminate	VERB
easat-7788	122	19	or	or	CCONJ
easat-7788	122	20	modified	modify	VERB
easat-7788	122	21	.	.	PUNCT
easat-7788	123	1	𝑉𝐼𝐹𝑖	𝑉𝐼𝐹𝑖	ADJ
easat-7788	123	2	=	=	SYM
easat-7788	123	3	1	1	NUM
easat-7788	123	4	1−𝑅𝑖	1−𝑅𝑖	NUM
easat-7788	123	5	2	2	NUM
easat-7788	123	6	(	(	PUNCT
easat-7788	123	7	3	3	NUM
easat-7788	123	8	)	)	PUNCT
easat-7788	123	9	𝑉𝐼𝐹𝑖	𝑉𝐼𝐹𝑖	NOUN
easat-7788	123	10	:	:	PUNCT
easat-7788	123	11	variance	variance	NOUN
easat-7788	123	12	inflation	inflation	NOUN
easat-7788	123	13	factor	factor	NOUN
easat-7788	123	14	for	for	ADP
easat-7788	123	15	the	the	DET
easat-7788	123	16	variable	variable	NOUN
easat-7788	123	17	i	i	NOUN
easat-7788	123	18	𝑅𝑖	𝑅𝑖	PROPN
easat-7788	123	19	2	2	NUM
easat-7788	123	20	:	:	PUNCT
easat-7788	123	21	the	the	DET
easat-7788	123	22	coefficient	coefficient	NOUN
easat-7788	123	23	of	of	ADP
easat-7788	123	24	determination	determination	NOUN
easat-7788	123	25	of	of	ADP
easat-7788	123	26	regression	regression	NOUN
easat-7788	123	27	between	between	ADP
easat-7788	123	28	other	other	ADJ
easat-7788	123	29	independent	independent	ADJ
easat-7788	123	30	variables	variables	PROPN
easat-7788	123	31	c.	c.	PROPN
easat-7788	123	32	hausman	hausman	PROPN
easat-7788	123	33	test	test	PROPN
easat-7788	123	34	(	(	PUNCT
easat-7788	123	35	selection	selection	NOUN
easat-7788	123	36	of	of	ADP
easat-7788	123	37	fixed	fix	VERB
easat-7788	123	38	effect	effect	NOUN
easat-7788	123	39	or	or	CCONJ
easat-7788	123	40	random	random	ADJ
easat-7788	123	41	effect	effect	NOUN
easat-7788	123	42	)	)	PUNCT
easat-7788	123	43	the	the	DET
easat-7788	123	44	hausman	hausman	ADJ
easat-7788	123	45	test	test	NOUN
easat-7788	123	46	is	be	AUX
easat-7788	123	47	used	use	VERB
easat-7788	123	48	to	to	PART
easat-7788	123	49	determine	determine	VERB
easat-7788	123	50	whether	whether	SCONJ
easat-7788	123	51	the	the	DET
easat-7788	123	52	fixed	fix	VERB
easat-7788	123	53	effects	effect	NOUN
easat-7788	123	54	(	(	PUNCT
easat-7788	123	55	fe	fe	NOUN
easat-7788	123	56	)	)	PUNCT
easat-7788	123	57	or	or	CCONJ
easat-7788	123	58	random	random	ADJ
easat-7788	123	59	effects	effect	NOUN
easat-7788	123	60	(	(	PUNCT
easat-7788	123	61	re	re	NOUN
easat-7788	123	62	)	)	PUNCT
easat-7788	123	63	model	model	NOUN
easat-7788	123	64	is	be	AUX
easat-7788	123	65	more	more	ADV
easat-7788	123	66	suitable	suitable	ADJ
easat-7788	123	67	.	.	PUNCT
easat-7788	124	1	the	the	DET
easat-7788	124	2	hypothesis	hypothesis	NOUN
easat-7788	124	3	:	:	PUNCT
easat-7788	124	4	1	1	X
easat-7788	124	5	)	)	PUNCT
easat-7788	124	6	h₀	h₀	NOUN
easat-7788	124	7	:	:	PUNCT
easat-7788	124	8	random	random	ADJ
easat-7788	124	9	effects	effect	NOUN
easat-7788	124	10	is	be	AUX
easat-7788	124	11	more	more	ADV
easat-7788	124	12	appropriate	appropriate	ADJ
easat-7788	124	13	2	2	NUM
easat-7788	124	14	)	)	PUNCT
easat-7788	124	15	h₁	h₁	NOUN
easat-7788	124	16	:	:	PUNCT
easat-7788	124	17	fixed	fix	VERB
easat-7788	124	18	effects	effect	NOUN
easat-7788	124	19	are	be	AUX
easat-7788	124	20	more	more	ADV
easat-7788	124	21	appropriate	appropriate	ADJ
easat-7788	124	22	hausman	hausman	ADJ
easat-7788	124	23	test	test	NOUN
easat-7788	124	24	statistics	statistic	NOUN
easat-7788	124	25	are	be	AUX
easat-7788	124	26	calculated	calculate	VERB
easat-7788	124	27	by	by	ADP
easat-7788	124	28	:	:	SYM
easat-7788	124	29	205	205	NUM
easat-7788	124	30	edelweiss	edelweiss	PROPN
easat-7788	124	31	applied	apply	VERB
easat-7788	124	32	science	science	NOUN
easat-7788	124	33	and	and	CCONJ
easat-7788	124	34	technology	technology	NOUN
easat-7788	124	35	issn	issn	PROPN
easat-7788	124	36	:	:	PUNCT
easat-7788	124	37	2576	2576	NUM
easat-7788	124	38	-	-	SYM
easat-7788	124	39	8484	8484	NUM
easat-7788	124	40	vol	vol	NOUN
easat-7788	124	41	.	.	PROPN
easat-7788	125	1	9	9	NUM
easat-7788	125	2	,	,	PUNCT
easat-7788	125	3	no	no	INTJ
easat-7788	125	4	.	.	NOUN
easat-7788	126	1	6	6	NUM
easat-7788	126	2	:	:	SYM
easat-7788	126	3	199	199	NUM
easat-7788	126	4	-	-	SYM
easat-7788	126	5	210	210	NUM
easat-7788	126	6	,	,	PUNCT
easat-7788	126	7	2025	2025	NUM
easat-7788	126	8	doi	doi	NOUN
easat-7788	126	9	:	:	PUNCT
easat-7788	126	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	126	11	©	©	PROPN
easat-7788	126	12	2025	2025	NUM
easat-7788	126	13	by	by	ADP
easat-7788	126	14	the	the	DET
easat-7788	126	15	authors	author	NOUN
easat-7788	126	16	;	;	PUNCT
easat-7788	126	17	licensee	licensee	NOUN
easat-7788	126	18	learning	learning	NOUN
easat-7788	126	19	gate	gate	NOUN
easat-7788	126	20	𝐻	𝐻	PROPN
easat-7788	126	21	=	=	PUNCT
easat-7788	126	22	(	(	PUNCT
easat-7788	126	23	𝑏𝐹𝐸	𝑏𝐹𝐸	PROPN
easat-7788	126	24	−	−	PROPN
easat-7788	126	25	𝑏𝑅𝐸)′[𝑉𝑎𝑟(𝑏𝑅𝐸)]−1(𝑏𝐹𝐸	𝑏𝑅𝐸)′[𝑉𝑎𝑟(𝑏𝑅𝐸)]−1(𝑏𝐹𝐸	VERB
easat-7788	126	26	−	−	ADJ
easat-7788	126	27	𝑏𝑅𝐸	𝑏𝑅𝐸	NOUN
easat-7788	126	28	)	)	PUNCT
easat-7788	126	29	(	(	PUNCT
easat-7788	126	30	4	4	X
easat-7788	126	31	)	)	PUNCT
easat-7788	126	32	if	if	SCONJ
easat-7788	126	33	the	the	DET
easat-7788	126	34	h	h	NOUN
easat-7788	126	35	value	value	NOUN
easat-7788	126	36	is	be	AUX
easat-7788	126	37	significant	significant	ADJ
easat-7788	126	38	,	,	PUNCT
easat-7788	126	39	then	then	ADV
easat-7788	126	40	the	the	DET
easat-7788	126	41	fixed	fix	VERB
easat-7788	126	42	effects	effect	NOUN
easat-7788	126	43	model	model	NOUN
easat-7788	126	44	is	be	AUX
easat-7788	126	45	better	well	ADV
easat-7788	126	46	used	use	VERB
easat-7788	126	47	.	.	PUNCT
easat-7788	127	1	d.	d.	PROPN
easat-7788	127	2	hypothesis	hypothesis	NOUN
easat-7788	127	3	testing	test	VERB
easat-7788	127	4	1	1	NUM
easat-7788	127	5	)	)	PUNCT
easat-7788	127	6	t	t	NOUN
easat-7788	127	7	-	-	PUNCT
easat-7788	127	8	test	test	NOUN
easat-7788	127	9	(	(	PUNCT
easat-7788	127	10	partial	partial	ADJ
easat-7788	127	11	significance	significance	NOUN
easat-7788	127	12	test	test	NOUN
easat-7788	127	13	)	)	PUNCT
easat-7788	128	1	it	it	PRON
easat-7788	128	2	is	be	AUX
easat-7788	128	3	used	use	VERB
easat-7788	128	4	to	to	PART
easat-7788	128	5	test	test	VERB
easat-7788	128	6	the	the	DET
easat-7788	128	7	significance	significance	NOUN
easat-7788	128	8	of	of	ADP
easat-7788	128	9	each	each	DET
easat-7788	128	10	independent	independent	ADJ
easat-7788	128	11	variable	variable	NOUN
easat-7788	128	12	against	against	ADP
easat-7788	128	13	the	the	DET
easat-7788	128	14	dependent	dependent	ADJ
easat-7788	128	15	variable	variable	NOUN
easat-7788	128	16	.	.	PUNCT
easat-7788	129	1	the	the	DET
easat-7788	129	2	hypothesis	hypothesis	NOUN
easat-7788	129	3	:	:	PUNCT
easat-7788	129	4	a	a	X
easat-7788	129	5	)	)	PUNCT
easat-7788	129	6	h₀	h₀	NOUN
easat-7788	129	7	:	:	PUNCT
easat-7788	129	8	βi	βi	PROPN
easat-7788	129	9	=	=	SYM
easat-7788	129	10	0	0	PUNCT
easat-7788	130	1	(	(	PUNCT
easat-7788	130	2	no	no	DET
easat-7788	130	3	significant	significant	ADJ
easat-7788	130	4	effect	effect	NOUN
easat-7788	130	5	)	)	PUNCT
easat-7788	130	6	b	b	X
easat-7788	130	7	)	)	PUNCT
easat-7788	130	8	h₁	h₁	NOUN
easat-7788	130	9	:	:	PUNCT
easat-7788	130	10	βi	βi	PROPN
easat-7788	130	11	≠	≠	PROPN
easat-7788	130	12	0	0	NUM
easat-7788	131	1	(	(	PUNCT
easat-7788	131	2	there	there	PRON
easat-7788	131	3	is	be	VERB
easat-7788	131	4	a	a	DET
easat-7788	131	5	significant	significant	ADJ
easat-7788	131	6	influence	influence	NOUN
easat-7788	131	7	)	)	PUNCT
easat-7788	131	8	test	test	NOUN
easat-7788	131	9	statistics	statistic	NOUN
easat-7788	131	10	:	:	PUNCT
easat-7788	131	11	𝑡	𝑡	PROPN
easat-7788	131	12	=	=	SYM
easat-7788	131	13	�	�	PROPN
easat-7788	131	14	̂	̂	VERB
easat-7788	131	15	�	�	PROPN
easat-7788	131	16	𝑖	𝑖	SYM
easat-7788	131	17	𝑆𝐸(	𝑆𝐸(	PROPN
easat-7788	131	18	�	�	PROPN
easat-7788	131	19	̂	̂	NOUN
easat-7788	131	20	�	�	NOUN
easat-7788	131	21	𝑖	𝑖	NUM
easat-7788	131	22	)	)	PUNCT
easat-7788	131	23	(	(	PUNCT
easat-7788	131	24	5	5	X
easat-7788	131	25	)	)	PUNCT
easat-7788	131	26	if	if	SCONJ
easat-7788	131	27	∣	∣	PROPN
easat-7788	131	28	t	t	PROPN
easat-7788	131	29	∣	∣	PROPN
easat-7788	131	30	>	>	X
easat-7788	131	31	tα/2	tα/2	PROPN
easat-7788	131	32	,	,	PUNCT
easat-7788	131	33	then	then	ADV
easat-7788	131	34	h₀	h₀	NOUN
easat-7788	131	35	rejected	reject	VERB
easat-7788	131	36	,	,	PUNCT
easat-7788	131	37	means	mean	VERB
easat-7788	131	38	that	that	SCONJ
easat-7788	131	39	the	the	DET
easat-7788	131	40	independent	independent	ADJ
easat-7788	131	41	variable	variable	NOUN
easat-7788	131	42	has	have	VERB
easat-7788	131	43	a	a	DET
easat-7788	131	44	significant	significant	ADJ
easat-7788	131	45	effect	effect	NOUN
easat-7788	131	46	on	on	ADP
easat-7788	131	47	the	the	DET
easat-7788	131	48	dependent	dependent	ADJ
easat-7788	131	49	variable	variable	NOUN
easat-7788	131	50	.	.	PUNCT
easat-7788	132	1	2	2	NUM
easat-7788	132	2	)	)	PUNCT
easat-7788	132	3	f	f	NOUN
easat-7788	132	4	-	-	PUNCT
easat-7788	132	5	test	test	NOUN
easat-7788	132	6	(	(	PUNCT
easat-7788	132	7	simultaneous	simultaneous	ADJ
easat-7788	132	8	significance	significance	NOUN
easat-7788	132	9	test	test	NOUN
easat-7788	132	10	)	)	PUNCT
easat-7788	133	1	it	it	PRON
easat-7788	133	2	is	be	AUX
easat-7788	133	3	used	use	VERB
easat-7788	133	4	to	to	PART
easat-7788	133	5	test	test	VERB
easat-7788	133	6	whether	whether	SCONJ
easat-7788	133	7	all	all	DET
easat-7788	133	8	independent	independent	ADJ
easat-7788	133	9	variables	variable	NOUN
easat-7788	133	10	together	together	ADV
easat-7788	133	11	have	have	VERB
easat-7788	133	12	an	an	DET
easat-7788	133	13	effect	effect	NOUN
easat-7788	133	14	on	on	ADP
easat-7788	133	15	the	the	DET
easat-7788	133	16	dependent	dependent	ADJ
easat-7788	133	17	variables	variable	NOUN
easat-7788	133	18	.	.	PUNCT
easat-7788	134	1	the	the	DET
easat-7788	134	2	hypothesis	hypothesis	NOUN
easat-7788	134	3	:	:	PUNCT
easat-7788	134	4	a	a	X
easat-7788	134	5	)	)	PUNCT
easat-7788	134	6	h₀	h₀	NOUN
easat-7788	134	7	:	:	PUNCT
easat-7788	134	8	β1=	β1=	X
easat-7788	134	9	β2	β2	NOUN
easat-7788	134	10	=	=	NOUN
easat-7788	134	11	...	...	PUNCT
easat-7788	134	12	=	=	SYM
easat-7788	134	13	βn	βn	PROPN
easat-7788	134	14	=	=	SYM
easat-7788	134	15	0	0	PUNCT
easat-7788	135	1	(	(	PUNCT
easat-7788	135	2	no	no	DET
easat-7788	135	3	significant	significant	ADJ
easat-7788	135	4	effect	effect	NOUN
easat-7788	135	5	)	)	PUNCT
easat-7788	135	6	b	b	X
easat-7788	135	7	)	)	PUNCT
easat-7788	135	8	h₁	h₁	NOUN
easat-7788	135	9	:	:	PUNCT
easat-7788	135	10	there	there	PRON
easat-7788	135	11	is	be	VERB
easat-7788	135	12	at	at	ADV
easat-7788	135	13	least	least	ADJ
easat-7788	135	14	one	one	NUM
easat-7788	135	15	βi	βi	ADV
easat-7788	135	16	≠	≠	PROPN
easat-7788	135	17	0	0	NUM
easat-7788	136	1	(	(	PUNCT
easat-7788	136	2	there	there	PRON
easat-7788	136	3	is	be	VERB
easat-7788	136	4	a	a	DET
easat-7788	136	5	significant	significant	ADJ
easat-7788	136	6	influence	influence	NOUN
easat-7788	136	7	)	)	PUNCT
easat-7788	136	8	test	test	NOUN
easat-7788	136	9	statistics	statistic	NOUN
easat-7788	136	10	:	:	PUNCT
easat-7788	136	11	𝐹	𝐹	PROPN
easat-7788	136	12	=	=	PRON
easat-7788	136	13	(	(	PUNCT
easat-7788	136	14	𝑆𝑆𝑅	𝑆𝑆𝑅	NOUN
easat-7788	136	15	𝑘	𝑘	NOUN
easat-7788	136	16	)	)	PUNCT
easat-7788	136	17	(	(	PUNCT
easat-7788	136	18	𝑆𝑆𝐸	𝑆𝑆𝐸	PROPN
easat-7788	136	19	𝑛−𝑘−1	𝑛−𝑘−1	PROPN
easat-7788	136	20	)	)	PUNCT
easat-7788	136	21	(	(	PUNCT
easat-7788	136	22	6	6	X
easat-7788	136	23	)	)	PUNCT
easat-7788	136	24	𝑆𝑆𝑅	𝑆𝑆𝑅	NOUN
easat-7788	136	25	:	:	PUNCT
easat-7788	136	26	sum	sum	NOUN
easat-7788	136	27	of	of	ADP
easat-7788	136	28	squares	square	NOUN
easat-7788	136	29	regression	regression	VERB
easat-7788	136	30	𝑆𝑆𝐸	𝑆𝑆𝐸	PROPN
easat-7788	136	31	:	:	PUNCT
easat-7788	136	32	sum	sum	NOUN
easat-7788	136	33	of	of	ADP
easat-7788	136	34	squares	square	NOUN
easat-7788	136	35	error	error	NOUN
easat-7788	136	36	𝑘	𝑘	NOUN
easat-7788	136	37	:	:	PUNCT
easat-7788	136	38	number	number	NOUN
easat-7788	136	39	of	of	ADP
easat-7788	136	40	independent	independent	ADJ
easat-7788	136	41	variables	variable	NOUN
easat-7788	136	42	𝑛	𝑛	VERB
easat-7788	136	43	:	:	PUNCT
easat-7788	136	44	number	number	NOUN
easat-7788	136	45	of	of	ADP
easat-7788	136	46	observations	observation	NOUN
easat-7788	136	47	if	if	SCONJ
easat-7788	136	48	f	f	PROPN
easat-7788	136	49	>	>	X
easat-7788	136	50	fα	fα	PROPN
easat-7788	136	51	,	,	PUNCT
easat-7788	136	52	k	k	PROPN
easat-7788	136	53	,	,	PUNCT
easat-7788	136	54	n−k−1	n−k−1	PROPN
easat-7788	136	55	,	,	PUNCT
easat-7788	136	56	then	then	ADV
easat-7788	136	57	h₀	h₀	NOUN
easat-7788	136	58	is	be	AUX
easat-7788	136	59	rejected	reject	VERB
easat-7788	136	60	,	,	PUNCT
easat-7788	136	61	meaning	mean	VERB
easat-7788	136	62	that	that	SCONJ
easat-7788	136	63	there	there	PRON
easat-7788	136	64	is	be	VERB
easat-7788	136	65	a	a	DET
easat-7788	136	66	significant	significant	ADJ
easat-7788	136	67	influence	influence	NOUN
easat-7788	136	68	simultaneously	simultaneously	ADV
easat-7788	136	69	.	.	PUNCT
easat-7788	137	1	3	3	X
easat-7788	137	2	)	)	PUNCT
easat-7788	137	3	coefficient	coefficient	NOUN
easat-7788	137	4	of	of	ADP
easat-7788	137	5	determination	determination	NOUN
easat-7788	137	6	(	(	PUNCT
easat-7788	137	7	r2	r2	PROPN
easat-7788	137	8	)	)	PUNCT
easat-7788	137	9	indicates	indicate	VERB
easat-7788	137	10	how	how	SCONJ
easat-7788	137	11	much	much	ADJ
easat-7788	137	12	an	an	DET
easat-7788	137	13	independent	independent	ADJ
easat-7788	137	14	variable	variable	NOUN
easat-7788	137	15	can	can	AUX
easat-7788	137	16	explain	explain	VERB
easat-7788	137	17	a	a	DET
easat-7788	137	18	dependent	dependent	ADJ
easat-7788	137	19	variable	variable	NOUN
easat-7788	137	20	:	:	PUNCT
easat-7788	137	21	𝑅2	𝑅2	ADP
easat-7788	137	22	=	=	SYM
easat-7788	137	23	1	1	NUM
easat-7788	137	24	−	−	PROPN
easat-7788	137	25	𝑆𝑆𝐸	𝑆𝑆𝐸	PROPN
easat-7788	137	26	𝑆𝑆𝑇	𝑆𝑆𝑇	PROPN
easat-7788	137	27	(	(	PUNCT
easat-7788	137	28	7	7	NUM
easat-7788	137	29	)	)	PUNCT
easat-7788	137	30	s	s	PART
easat-7788	137	31	se	se	X
easat-7788	137	32	:	:	PUNCT
easat-7788	137	33	sum	sum	NOUN
easat-7788	137	34	of	of	ADP
easat-7788	137	35	squares	square	NOUN
easat-7788	137	36	error	error	NOUN
easat-7788	137	37	s	s	PROPN
easat-7788	137	38	st	st	NOUN
easat-7788	137	39	:	:	PUNCT
easat-7788	137	40	total	total	ADJ
easat-7788	137	41	sum	sum	NOUN
easat-7788	137	42	of	of	ADP
easat-7788	137	43	squares	square	NOUN
easat-7788	137	44	the	the	PRON
easat-7788	137	45	higher	high	ADJ
easat-7788	137	46	the	the	DET
easat-7788	137	47	r2	r2	PROPN
easat-7788	137	48	value	value	NOUN
easat-7788	137	49	,	,	PUNCT
easat-7788	137	50	the	the	PRON
easat-7788	137	51	better	well	ADJ
easat-7788	137	52	the	the	DET
easat-7788	137	53	model	model	NOUN
easat-7788	137	54	is	be	AUX
easat-7788	137	55	at	at	ADP
easat-7788	137	56	explaining	explain	VERB
easat-7788	137	57	the	the	DET
easat-7788	137	58	variation	variation	NOUN
easat-7788	137	59	in	in	ADP
easat-7788	137	60	data	datum	NOUN
easat-7788	137	61	.	.	PUNCT
easat-7788	138	1	3	3	X
easat-7788	138	2	.	.	X
easat-7788	138	3	result	result	NOUN
easat-7788	138	4	and	and	CCONJ
easat-7788	138	5	discussion	discussion	NOUN
easat-7788	138	6	this	this	DET
easat-7788	138	7	section	section	NOUN
easat-7788	138	8	presents	present	VERB
easat-7788	138	9	the	the	DET
easat-7788	138	10	findings	finding	NOUN
easat-7788	138	11	of	of	ADP
easat-7788	138	12	the	the	DET
easat-7788	138	13	study	study	NOUN
easat-7788	138	14	based	base	VERB
easat-7788	138	15	on	on	ADP
easat-7788	138	16	the	the	DET
easat-7788	138	17	quantitative	quantitative	ADJ
easat-7788	138	18	analysis	analysis	NOUN
easat-7788	138	19	conducted	conduct	VERB
easat-7788	138	20	using	use	VERB
easat-7788	138	21	panel	panel	NOUN
easat-7788	138	22	regression	regression	NOUN
easat-7788	138	23	models	model	NOUN
easat-7788	138	24	.	.	PUNCT
easat-7788	139	1	the	the	DET
easat-7788	139	2	analysis	analysis	NOUN
easat-7788	139	3	includes	include	VERB
easat-7788	139	4	descriptive	descriptive	ADJ
easat-7788	139	5	statistics	statistic	NOUN
easat-7788	139	6	,	,	PUNCT
easat-7788	139	7	assumption	assumption	NOUN
easat-7788	139	8	tests	test	NOUN
easat-7788	139	9	,	,	PUNCT
easat-7788	139	10	model	model	NOUN
easat-7788	139	11	selection	selection	NOUN
easat-7788	139	12	tests	test	NOUN
easat-7788	139	13	,	,	PUNCT
easat-7788	139	14	and	and	CCONJ
easat-7788	139	15	hypothesis	hypothesis	NOUN
easat-7788	139	16	testing	testing	NOUN
easat-7788	139	17	.	.	PUNCT
easat-7788	140	1	each	each	DET
easat-7788	140	2	result	result	NOUN
easat-7788	140	3	is	be	AUX
easat-7788	140	4	interpreted	interpret	VERB
easat-7788	140	5	in	in	ADP
easat-7788	140	6	detail	detail	NOUN
easat-7788	140	7	to	to	PART
easat-7788	140	8	provide	provide	VERB
easat-7788	140	9	a	a	DET
easat-7788	140	10	comprehensive	comprehensive	ADJ
easat-7788	140	11	understanding	understanding	NOUN
easat-7788	140	12	of	of	ADP
easat-7788	140	13	the	the	DET
easat-7788	140	14	relationship	relationship	NOUN
easat-7788	140	15	between	between	ADP
easat-7788	140	16	political	political	ADJ
easat-7788	140	17	connections	connection	NOUN
easat-7788	140	18	and	and	CCONJ
easat-7788	140	19	tax	tax	NOUN
easat-7788	140	20	avoidance	avoidance	NOUN
easat-7788	140	21	in	in	ADP
easat-7788	140	22	indonesian	indonesian	ADJ
easat-7788	140	23	stateowned	stateowne	VERB
easat-7788	140	24	enterprises	enterprise	NOUN
easat-7788	140	25	(	(	PUNCT
easat-7788	140	26	soes	soe	NOUN
easat-7788	140	27	)	)	PUNCT
easat-7788	140	28	.	.	PUNCT
easat-7788	141	1	3.1	3.1	NUM
easat-7788	141	2	.	.	PUNCT
easat-7788	141	3	descriptive	descriptive	ADJ
easat-7788	141	4	statistic	statistic	NOUN
easat-7788	141	5	to	to	PART
easat-7788	141	6	begin	begin	VERB
easat-7788	141	7	the	the	DET
easat-7788	141	8	analysis	analysis	NOUN
easat-7788	141	9	,	,	PUNCT
easat-7788	141	10	descriptive	descriptive	ADJ
easat-7788	141	11	statistics	statistic	NOUN
easat-7788	141	12	are	be	AUX
easat-7788	141	13	presented	present	VERB
easat-7788	141	14	to	to	PART
easat-7788	141	15	summarize	summarize	VERB
easat-7788	141	16	the	the	DET
easat-7788	141	17	distribution	distribution	NOUN
easat-7788	141	18	of	of	ADP
easat-7788	141	19	the	the	DET
easat-7788	141	20	key	key	ADJ
easat-7788	141	21	variables	variable	NOUN
easat-7788	141	22	.	.	PUNCT
easat-7788	142	1	the	the	DET
easat-7788	142	2	table	table	NOUN
easat-7788	142	3	below	below	ADP
easat-7788	142	4	displays	display	NOUN
easat-7788	142	5	the	the	DET
easat-7788	142	6	mean	mean	ADJ
easat-7788	142	7	,	,	PUNCT
easat-7788	142	8	standard	standard	ADJ
easat-7788	142	9	deviation	deviation	NOUN
easat-7788	142	10	,	,	PUNCT
easat-7788	142	11	minimum	minimum	NOUN
easat-7788	142	12	,	,	PUNCT
easat-7788	142	13	and	and	CCONJ
easat-7788	142	14	maximum	maximum	ADJ
easat-7788	142	15	values	value	NOUN
easat-7788	142	16	for	for	ADP
easat-7788	142	17	each	each	DET
easat-7788	142	18	variable	variable	NOUN
easat-7788	142	19	in	in	ADP
easat-7788	142	20	the	the	DET
easat-7788	142	21	dataset	dataset	NOUN
easat-7788	142	22	.	.	PUNCT
easat-7788	143	1	206	206	NUM
easat-7788	143	2	edelweiss	edelweiss	PROPN
easat-7788	143	3	applied	apply	VERB
easat-7788	143	4	science	science	NOUN
easat-7788	143	5	and	and	CCONJ
easat-7788	143	6	technology	technology	NOUN
easat-7788	143	7	issn	issn	PROPN
easat-7788	143	8	:	:	PUNCT
easat-7788	143	9	2576	2576	NUM
easat-7788	143	10	-	-	SYM
easat-7788	143	11	8484	8484	NUM
easat-7788	143	12	vol	vol	NOUN
easat-7788	143	13	.	.	PROPN
easat-7788	144	1	9	9	NUM
easat-7788	144	2	,	,	PUNCT
easat-7788	144	3	no	no	INTJ
easat-7788	144	4	.	.	NOUN
easat-7788	145	1	6	6	NUM
easat-7788	145	2	:	:	SYM
easat-7788	145	3	199	199	NUM
easat-7788	145	4	-	-	SYM
easat-7788	145	5	210	210	NUM
easat-7788	145	6	,	,	PUNCT
easat-7788	145	7	2025	2025	NUM
easat-7788	145	8	doi	doi	NOUN
easat-7788	145	9	:	:	PUNCT
easat-7788	145	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	145	11	©	©	PROPN
easat-7788	145	12	2025	2025	NUM
easat-7788	145	13	by	by	ADP
easat-7788	145	14	the	the	DET
easat-7788	145	15	authors	author	NOUN
easat-7788	145	16	;	;	PUNCT
easat-7788	145	17	licensee	licensee	PROPN
easat-7788	145	18	learning	learn	VERB
easat-7788	145	19	gate	gate	NOUN
easat-7788	145	20	table	table	NOUN
easat-7788	145	21	1	1	NUM
easat-7788	145	22	.	.	PUNCT
easat-7788	145	23	descriptive	descriptive	ADJ
easat-7788	145	24	statistic	statistic	NOUN
easat-7788	145	25	.	.	PUNCT
easat-7788	146	1	variable	variable	ADJ
easat-7788	146	2	mean	mean	VERB
easat-7788	146	3	std	std	PROPN
easat-7788	146	4	.	.	PROPN
easat-7788	146	5	dev	dev	PROPN
easat-7788	146	6	min	min	PROPN
easat-7788	146	7	max	max	PROPN
easat-7788	146	8	observations	observations	PROPN
easat-7788	146	9	tax	tax	NOUN
easat-7788	146	10	avoidance	avoidance	NOUN
easat-7788	146	11	(	(	PUNCT
easat-7788	146	12	ta	ta	NOUN
easat-7788	146	13	)	)	PUNCT
easat-7788	146	14	0.321	0.321	NUM
easat-7788	146	15	0.108	0.108	NUM
easat-7788	146	16	0.100	0.100	NUM
easat-7788	146	17	0.520	0.520	NUM
easat-7788	146	18	50	50	NUM
easat-7788	146	19	political	political	ADJ
easat-7788	146	20	connection	connection	NOUN
easat-7788	146	21	(	(	PUNCT
easat-7788	146	22	pc	pc	NOUN
easat-7788	146	23	)	)	PUNCT
easat-7788	146	24	1.542	1.542	NUM
easat-7788	146	25	0.356	0.356	NUM
easat-7788	146	26	1.000	1.000	NUM
easat-7788	146	27	2.000	2.000	NUM
easat-7788	146	28	50	50	NUM
easat-7788	146	29	politically	politically	ADV
easat-7788	146	30	affiliated	affiliate	VERB
easat-7788	146	31	ownership	ownership	NOUN
easat-7788	146	32	(	(	PUNCT
easat-7788	146	33	pao	pao	NOUN
easat-7788	146	34	)	)	PUNCT
easat-7788	146	35	0.284	0.284	NUM
easat-7788	146	36	0.126	0.126	NUM
easat-7788	146	37	0.100	0.100	NUM
easat-7788	146	38	0.500	0.500	NUM
easat-7788	146	39	50	50	NUM
easat-7788	146	40	firm	firm	ADJ
easat-7788	146	41	size	size	NOUN
easat-7788	146	42	(	(	PUNCT
easat-7788	146	43	fs	fs	NOUN
easat-7788	146	44	)	)	PUNCT
easat-7788	146	45	8.231	8.231	NUM
easat-7788	146	46	1.021	1.021	NUM
easat-7788	146	47	6.500	6.500	NUM
easat-7788	146	48	10.500	10.500	NUM
easat-7788	146	49	50	50	NUM
easat-7788	146	50	leverage	leverage	NOUN
easat-7788	146	51	(	(	PUNCT
easat-7788	146	52	lev	lev	NOUN
easat-7788	146	53	)	)	PUNCT
easat-7788	146	54	0.410	0.410	NUM
easat-7788	146	55	0.157	0.157	NUM
easat-7788	146	56	0.150	0.150	NUM
easat-7788	146	57	0.800	0.800	NUM
easat-7788	146	58	50	50	NUM
easat-7788	146	59	based	base	VERB
easat-7788	146	60	on	on	ADP
easat-7788	146	61	the	the	DET
easat-7788	146	62	results	result	NOUN
easat-7788	146	63	of	of	ADP
easat-7788	146	64	descriptive	descriptive	ADJ
easat-7788	146	65	analysis	analysis	NOUN
easat-7788	146	66	,	,	PUNCT
easat-7788	146	67	the	the	DET
easat-7788	146	68	average	average	ADJ
easat-7788	146	69	tax	tax	NOUN
easat-7788	146	70	avoidance	avoidance	NOUN
easat-7788	146	71	(	(	PUNCT
easat-7788	146	72	ta	ta	NOUN
easat-7788	146	73	)	)	PUNCT
easat-7788	146	74	score	score	NOUN
easat-7788	146	75	is	be	AUX
easat-7788	146	76	0.321	0.321	NUM
easat-7788	146	77	,	,	PUNCT
easat-7788	146	78	which	which	PRON
easat-7788	146	79	indicates	indicate	VERB
easat-7788	146	80	that	that	SCONJ
easat-7788	146	81	in	in	ADP
easat-7788	146	82	general	general	ADJ
easat-7788	146	83	the	the	DET
easat-7788	146	84	companies	company	NOUN
easat-7788	146	85	in	in	ADP
easat-7788	146	86	the	the	DET
easat-7788	146	87	sample	sample	NOUN
easat-7788	146	88	are	be	AUX
easat-7788	146	89	at	at	ADP
easat-7788	146	90	a	a	DET
easat-7788	146	91	moderate	moderate	ADJ
easat-7788	146	92	level	level	NOUN
easat-7788	146	93	of	of	ADP
easat-7788	146	94	tax	tax	NOUN
easat-7788	146	95	avoidance	avoidance	NOUN
easat-7788	146	96	.	.	PUNCT
easat-7788	147	1	in	in	ADP
easat-7788	147	2	addition	addition	NOUN
easat-7788	147	3	,	,	PUNCT
easat-7788	147	4	the	the	DET
easat-7788	147	5	average	average	ADJ
easat-7788	147	6	value	value	NOUN
easat-7788	147	7	for	for	ADP
easat-7788	147	8	the	the	DET
easat-7788	147	9	political	political	ADJ
easat-7788	147	10	connection	connection	NOUN
easat-7788	147	11	(	(	PUNCT
easat-7788	147	12	pc	pc	NOUN
easat-7788	147	13	)	)	PUNCT
easat-7788	147	14	variable	variable	NOUN
easat-7788	147	15	of	of	ADP
easat-7788	147	16	1.542	1.542	NUM
easat-7788	147	17	indicates	indicate	VERB
easat-7788	147	18	that	that	SCONJ
easat-7788	147	19	most	most	ADJ
easat-7788	147	20	of	of	ADP
easat-7788	147	21	the	the	DET
easat-7788	147	22	companies	company	NOUN
easat-7788	147	23	analyzed	analyze	VERB
easat-7788	147	24	have	have	VERB
easat-7788	147	25	certain	certain	ADJ
easat-7788	147	26	political	political	ADJ
easat-7788	147	27	affiliations	affiliation	NOUN
easat-7788	147	28	.	.	PUNCT
easat-7788	148	1	firm	firm	ADJ
easat-7788	148	2	size	size	NOUN
easat-7788	148	3	(	(	PUNCT
easat-7788	148	4	fs	fs	NOUN
easat-7788	148	5	)	)	PUNCT
easat-7788	148	6	and	and	CCONJ
easat-7788	148	7	leverage	leverage	NOUN
easat-7788	148	8	(	(	PUNCT
easat-7788	148	9	lev	lev	NOUN
easat-7788	148	10	)	)	PUNCT
easat-7788	148	11	variables	variable	NOUN
easat-7788	148	12	show	show	VERB
easat-7788	148	13	significant	significant	ADJ
easat-7788	148	14	variation	variation	NOUN
easat-7788	148	15	among	among	ADP
easat-7788	148	16	the	the	DET
easat-7788	148	17	firms	firm	NOUN
easat-7788	148	18	in	in	ADP
easat-7788	148	19	the	the	DET
easat-7788	148	20	sample	sample	NOUN
easat-7788	148	21	.	.	PUNCT
easat-7788	149	1	this	this	PRON
easat-7788	149	2	suggests	suggest	VERB
easat-7788	149	3	that	that	SCONJ
easat-7788	149	4	differences	difference	NOUN
easat-7788	149	5	in	in	ADP
easat-7788	149	6	the	the	DET
easat-7788	149	7	operational	operational	ADJ
easat-7788	149	8	scale	scale	NOUN
easat-7788	149	9	and	and	CCONJ
easat-7788	149	10	funding	funding	NOUN
easat-7788	149	11	structure	structure	NOUN
easat-7788	149	12	of	of	ADP
easat-7788	149	13	the	the	DET
easat-7788	149	14	company	company	NOUN
easat-7788	149	15	may	may	AUX
easat-7788	149	16	contribute	contribute	VERB
easat-7788	149	17	to	to	ADP
easat-7788	149	18	differences	difference	NOUN
easat-7788	149	19	in	in	ADP
easat-7788	149	20	tax	tax	NOUN
easat-7788	149	21	avoidance	avoidance	NOUN
easat-7788	149	22	strategies	strategy	NOUN
easat-7788	149	23	applied	apply	VERB
easat-7788	149	24	by	by	ADP
easat-7788	149	25	each	each	DET
easat-7788	149	26	company	company	NOUN
easat-7788	149	27	.	.	PUNCT
easat-7788	150	1	3.2	3.2	NUM
easat-7788	150	2	.	.	PUNCT
easat-7788	151	1	multicollinearity	multicollinearity	NOUN
easat-7788	151	2	test	test	NOUN
easat-7788	151	3	before	before	ADP
easat-7788	151	4	conducting	conduct	VERB
easat-7788	151	5	regression	regression	NOUN
easat-7788	151	6	analysis	analysis	NOUN
easat-7788	151	7	,	,	PUNCT
easat-7788	151	8	a	a	DET
easat-7788	151	9	variance	variance	NOUN
easat-7788	151	10	inflation	inflation	NOUN
easat-7788	151	11	factor	factor	NOUN
easat-7788	151	12	(	(	PUNCT
easat-7788	151	13	vif	vif	NOUN
easat-7788	151	14	)	)	PUNCT
easat-7788	151	15	test	test	NOUN
easat-7788	151	16	is	be	AUX
easat-7788	151	17	performed	perform	VERB
easat-7788	151	18	to	to	PART
easat-7788	151	19	check	check	VERB
easat-7788	151	20	for	for	ADP
easat-7788	151	21	multicollinearity	multicollinearity	NOUN
easat-7788	151	22	among	among	ADP
easat-7788	151	23	independent	independent	ADJ
easat-7788	151	24	variables	variable	NOUN
easat-7788	151	25	.	.	PUNCT
easat-7788	152	1	if	if	SCONJ
easat-7788	152	2	vif	vif	PROPN
easat-7788	152	3	>	>	X
easat-7788	152	4	10	10	NUM
easat-7788	152	5	,	,	PUNCT
easat-7788	152	6	it	it	PRON
easat-7788	152	7	indicates	indicate	VERB
easat-7788	152	8	a	a	DET
easat-7788	152	9	multicollinearity	multicollinearity	NOUN
easat-7788	152	10	problem	problem	NOUN
easat-7788	152	11	.	.	PUNCT
easat-7788	153	1	table	table	NOUN
easat-7788	153	2	2	2	NUM
easat-7788	153	3	.	.	PUNCT
easat-7788	153	4	multicollinearity	multicollinearity	NOUN
easat-7788	153	5	test	test	NOUN
easat-7788	153	6	.	.	PUNCT
easat-7788	154	1	variable	variable	ADJ
easat-7788	154	2	vif	vif	PROPN
easat-7788	154	3	political	political	ADJ
easat-7788	154	4	connection	connection	NOUN
easat-7788	154	5	(	(	PUNCT
easat-7788	154	6	pc	pc	NOUN
easat-7788	154	7	)	)	PUNCT
easat-7788	154	8	2.13	2.13	NUM
easat-7788	154	9	politically	politically	ADV
easat-7788	154	10	affiliated	affiliate	VERB
easat-7788	154	11	ownership	ownership	NOUN
easat-7788	154	12	(	(	PUNCT
easat-7788	154	13	pao	pao	NOUN
easat-7788	154	14	)	)	PUNCT
easat-7788	154	15	1.89	1.89	NUM
easat-7788	154	16	firm	firm	ADJ
easat-7788	154	17	size	size	NOUN
easat-7788	154	18	(	(	PUNCT
easat-7788	154	19	fs	fs	NOUN
easat-7788	154	20	)	)	PUNCT
easat-7788	154	21	2.45	2.45	NUM
easat-7788	154	22	leverage	leverage	NOUN
easat-7788	154	23	(	(	PUNCT
easat-7788	154	24	lev	lev	NOUN
easat-7788	154	25	)	)	PUNCT
easat-7788	154	26	2.02	2.02	NUM
easat-7788	154	27	since	since	SCONJ
easat-7788	154	28	all	all	DET
easat-7788	154	29	vif	vif	NOUN
easat-7788	154	30	values	value	NOUN
easat-7788	154	31	are	be	AUX
easat-7788	154	32	below	below	ADP
easat-7788	154	33	10	10	NUM
easat-7788	154	34	,	,	PUNCT
easat-7788	154	35	there	there	PRON
easat-7788	154	36	is	be	VERB
easat-7788	154	37	no	no	DET
easat-7788	154	38	evidence	evidence	NOUN
easat-7788	154	39	of	of	ADP
easat-7788	154	40	multicollinearity	multicollinearity	NOUN
easat-7788	154	41	,	,	PUNCT
easat-7788	154	42	confirming	confirm	VERB
easat-7788	154	43	that	that	SCONJ
easat-7788	154	44	all	all	DET
easat-7788	154	45	variables	variable	NOUN
easat-7788	154	46	can	can	AUX
easat-7788	154	47	be	be	AUX
easat-7788	154	48	included	include	VERB
easat-7788	154	49	in	in	ADP
easat-7788	154	50	the	the	DET
easat-7788	154	51	regression	regression	NOUN
easat-7788	154	52	model	model	NOUN
easat-7788	154	53	.	.	PUNCT
easat-7788	155	1	3.3	3.3	NUM
easat-7788	155	2	.	.	PUNCT
easat-7788	156	1	hausman	hausman	PROPN
easat-7788	156	2	test	test	VERB
easat-7788	156	3	the	the	DET
easat-7788	156	4	hausman	hausman	ADJ
easat-7788	156	5	test	test	NOUN
easat-7788	156	6	determines	determine	VERB
easat-7788	156	7	whether	whether	SCONJ
easat-7788	156	8	a	a	DET
easat-7788	156	9	fixed	fix	VERB
easat-7788	156	10	effects	effect	NOUN
easat-7788	156	11	model	model	NOUN
easat-7788	156	12	(	(	PUNCT
easat-7788	156	13	fe	fe	NOUN
easat-7788	156	14	)	)	PUNCT
easat-7788	156	15	or	or	CCONJ
easat-7788	156	16	random	random	ADJ
easat-7788	156	17	effects	effect	NOUN
easat-7788	156	18	model	model	NOUN
easat-7788	156	19	(	(	PUNCT
easat-7788	156	20	re	re	NOUN
easat-7788	156	21	)	)	PUNCT
easat-7788	156	22	is	be	AUX
easat-7788	156	23	more	more	ADV
easat-7788	156	24	appropriate	appropriate	ADJ
easat-7788	156	25	.	.	PUNCT
easat-7788	157	1	the	the	DET
easat-7788	157	2	decision	decision	NOUN
easat-7788	157	3	is	be	AUX
easat-7788	157	4	based	base	VERB
easat-7788	157	5	on	on	ADP
easat-7788	157	6	the	the	DET
easat-7788	157	7	p	p	NOUN
easat-7788	157	8	-	-	PUNCT
easat-7788	157	9	value	value	NOUN
easat-7788	157	10	from	from	ADP
easat-7788	157	11	the	the	DET
easat-7788	157	12	chi	chi	ADJ
easat-7788	157	13	-	-	PUNCT
easat-7788	157	14	square	square	ADJ
easat-7788	157	15	test	test	NOUN
easat-7788	157	16	.	.	PUNCT
easat-7788	158	1	table	table	NOUN
easat-7788	158	2	3	3	NUM
easat-7788	158	3	.	.	PUNCT
easat-7788	158	4	hausman	hausman	PROPN
easat-7788	158	5	test	test	PROPN
easat-7788	158	6	test	test	PROPN
easat-7788	158	7	chi	chi	PROPN
easat-7788	158	8	-	-	PUNCT
easat-7788	158	9	square	square	ADJ
easat-7788	158	10	p	p	NOUN
easat-7788	158	11	-	-	PUNCT
easat-7788	158	12	value	value	NOUN
easat-7788	158	13	decision	decision	NOUN
easat-7788	158	14	hausman	hausman	NOUN
easat-7788	158	15	10.78	10.78	NUM
easat-7788	158	16	0.034	0.034	NUM
easat-7788	158	17	fixed	fix	VERB
easat-7788	158	18	effect	effect	NOUN
easat-7788	158	19	since	since	SCONJ
easat-7788	158	20	p	p	NOUN
easat-7788	158	21	-	-	PUNCT
easat-7788	158	22	value	value	NOUN
easat-7788	158	23	<	<	X
easat-7788	158	24	0.05	0.05	NUM
easat-7788	158	25	,	,	PUNCT
easat-7788	158	26	the	the	DET
easat-7788	158	27	null	null	ADJ
easat-7788	158	28	hypothesis	hypothesis	NOUN
easat-7788	158	29	(	(	PUNCT
easat-7788	158	30	h0	h0	PROPN
easat-7788	158	31	)	)	PUNCT
easat-7788	158	32	is	be	AUX
easat-7788	158	33	rejected	reject	VERB
easat-7788	158	34	,	,	PUNCT
easat-7788	158	35	confirming	confirm	VERB
easat-7788	158	36	that	that	SCONJ
easat-7788	158	37	the	the	DET
easat-7788	158	38	fixed	fix	VERB
easat-7788	158	39	effects	effect	NOUN
easat-7788	158	40	model	model	NOUN
easat-7788	158	41	is	be	AUX
easat-7788	158	42	the	the	DET
easat-7788	158	43	preferred	prefer	VERB
easat-7788	158	44	choice	choice	NOUN
easat-7788	158	45	for	for	ADP
easat-7788	158	46	this	this	DET
easat-7788	158	47	study	study	NOUN
easat-7788	158	48	.	.	PUNCT
easat-7788	159	1	3.4	3.4	NUM
easat-7788	159	2	.	.	PUNCT
easat-7788	159	3	hypothesis	hypothesis	NOUN
easat-7788	159	4	testing	testing	NOUN
easat-7788	159	5	to	to	PART
easat-7788	159	6	examine	examine	VERB
easat-7788	159	7	the	the	DET
easat-7788	159	8	impact	impact	NOUN
easat-7788	159	9	of	of	ADP
easat-7788	159	10	political	political	ADJ
easat-7788	159	11	connections	connection	NOUN
easat-7788	159	12	on	on	ADP
easat-7788	159	13	tax	tax	NOUN
easat-7788	159	14	avoidance	avoidance	NOUN
easat-7788	159	15	,	,	PUNCT
easat-7788	159	16	hypothesis	hypothesis	NOUN
easat-7788	159	17	testing	testing	NOUN
easat-7788	159	18	is	be	AUX
easat-7788	159	19	conducted	conduct	VERB
easat-7788	159	20	using	use	VERB
easat-7788	159	21	t	t	NOUN
easat-7788	159	22	-	-	PUNCT
easat-7788	159	23	tests	test	NOUN
easat-7788	159	24	(	(	PUNCT
easat-7788	159	25	partial	partial	ADJ
easat-7788	159	26	significance	significance	NOUN
easat-7788	159	27	)	)	PUNCT
easat-7788	159	28	and	and	CCONJ
easat-7788	159	29	f	f	X
easat-7788	159	30	-	-	PUNCT
easat-7788	159	31	tests	test	NOUN
easat-7788	159	32	(	(	PUNCT
easat-7788	159	33	overall	overall	ADJ
easat-7788	159	34	model	model	NOUN
easat-7788	159	35	significance	significance	NOUN
easat-7788	159	36	)	)	PUNCT
easat-7788	159	37	.	.	PUNCT
easat-7788	160	1	3.4.1	3.4.1	NUM
easat-7788	160	2	.	.	X
easat-7788	160	3	t	t	NOUN
easat-7788	160	4	-	-	PUNCT
easat-7788	160	5	test	test	NOUN
easat-7788	160	6	(	(	PUNCT
easat-7788	160	7	partial	partial	ADJ
easat-7788	160	8	significance	significance	NOUN
easat-7788	160	9	test	test	NOUN
easat-7788	160	10	)	)	PUNCT
easat-7788	161	1	the	the	DET
easat-7788	161	2	t	t	PROPN
easat-7788	161	3	-	-	PUNCT
easat-7788	161	4	test	test	NOUN
easat-7788	161	5	assesses	assesse	NOUN
easat-7788	161	6	the	the	DET
easat-7788	161	7	significance	significance	NOUN
easat-7788	161	8	of	of	ADP
easat-7788	161	9	each	each	DET
easat-7788	161	10	independent	independent	ADJ
easat-7788	161	11	variable	variable	NOUN
easat-7788	161	12	in	in	ADP
easat-7788	161	13	explaining	explain	VERB
easat-7788	161	14	tax	tax	NOUN
easat-7788	161	15	avoidance	avoidance	NOUN
easat-7788	161	16	(	(	PUNCT
easat-7788	161	17	ta	ta	NOUN
easat-7788	161	18	)	)	PUNCT
easat-7788	161	19	.	.	PUNCT
easat-7788	162	1	207	207	NUM
easat-7788	162	2	edelweiss	edelweiss	PROPN
easat-7788	162	3	applied	apply	VERB
easat-7788	162	4	science	science	NOUN
easat-7788	162	5	and	and	CCONJ
easat-7788	162	6	technology	technology	NOUN
easat-7788	162	7	issn	issn	PROPN
easat-7788	162	8	:	:	PUNCT
easat-7788	162	9	2576	2576	NUM
easat-7788	162	10	-	-	SYM
easat-7788	162	11	8484	8484	NUM
easat-7788	162	12	vol	vol	NOUN
easat-7788	162	13	.	.	PROPN
easat-7788	163	1	9	9	NUM
easat-7788	163	2	,	,	PUNCT
easat-7788	163	3	no	no	INTJ
easat-7788	163	4	.	.	NOUN
easat-7788	164	1	6	6	NUM
easat-7788	164	2	:	:	SYM
easat-7788	164	3	199	199	NUM
easat-7788	164	4	-	-	SYM
easat-7788	164	5	210	210	NUM
easat-7788	164	6	,	,	PUNCT
easat-7788	164	7	2025	2025	NUM
easat-7788	164	8	doi	doi	NOUN
easat-7788	164	9	:	:	PUNCT
easat-7788	164	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	164	11	©	©	PROPN
easat-7788	164	12	2025	2025	NUM
easat-7788	164	13	by	by	ADP
easat-7788	164	14	the	the	DET
easat-7788	164	15	authors	author	NOUN
easat-7788	164	16	;	;	PUNCT
easat-7788	164	17	licensee	licensee	PROPN
easat-7788	164	18	learning	learn	VERB
easat-7788	164	19	gate	gate	NOUN
easat-7788	164	20	table	table	NOUN
easat-7788	164	21	4	4	NUM
easat-7788	164	22	.	.	X
easat-7788	164	23	t	t	NOUN
easat-7788	164	24	-	-	PUNCT
easat-7788	164	25	test	test	NOUN
easat-7788	164	26	(	(	PUNCT
easat-7788	164	27	partial	partial	ADJ
easat-7788	164	28	significance	significance	NOUN
easat-7788	164	29	test	test	NOUN
easat-7788	164	30	)	)	PUNCT
easat-7788	164	31	.	.	PUNCT
easat-7788	165	1	variable	variable	ADJ
easat-7788	165	2	coefficient	coefficient	NOUN
easat-7788	165	3	(	(	PUNCT
easat-7788	165	4	β	β	NOUN
easat-7788	165	5	)	)	PUNCT
easat-7788	165	6	t	t	NOUN
easat-7788	165	7	-	-	PUNCT
easat-7788	165	8	statistic	statistic	NOUN
easat-7788	165	9	p	p	ADJ
easat-7788	165	10	-	-	PUNCT
easat-7788	165	11	value	value	NOUN
easat-7788	165	12	decision	decision	NOUN
easat-7788	165	13	political	political	ADJ
easat-7788	165	14	connection	connection	NOUN
easat-7788	165	15	(	(	PUNCT
easat-7788	165	16	pc	pc	NOUN
easat-7788	165	17	)	)	PUNCT
easat-7788	165	18	0.231	0.231	NUM
easat-7788	165	19	2.89	2.89	NUM
easat-7788	165	20	0.005	0.005	NUM
easat-7788	165	21	significant	significant	ADJ
easat-7788	165	22	politically	politically	ADV
easat-7788	165	23	affiliated	affiliate	VERB
easat-7788	165	24	ownership	ownership	NOUN
easat-7788	165	25	(	(	PUNCT
easat-7788	165	26	pao	pao	NOUN
easat-7788	165	27	)	)	PUNCT
easat-7788	165	28	0.187	0.187	NUM
easat-7788	165	29	2.41	2.41	NUM
easat-7788	165	30	0.021	0.021	NUM
easat-7788	165	31	significant	significant	ADJ
easat-7788	165	32	firm	firm	ADJ
easat-7788	165	33	size	size	NOUN
easat-7788	165	34	(	(	PUNCT
easat-7788	165	35	fs	fs	PROPN
easat-7788	165	36	)	)	PUNCT
easat-7788	165	37	-0.103	-0.103	X
easat-7788	165	38	-1.98	-1.98	VERB
easat-7788	165	39	0.053	0.053	NUM
easat-7788	165	40	insignificant	insignificant	ADJ
easat-7788	165	41	leverage	leverage	NOUN
easat-7788	165	42	(	(	PUNCT
easat-7788	165	43	lev	lev	NOUN
easat-7788	165	44	)	)	PUNCT
easat-7788	165	45	-0.256	-0.256	X
easat-7788	165	46	-3.21	-3.21	NOUN
easat-7788	165	47	0.002	0.002	NUM
easat-7788	165	48	significant	significant	ADJ
easat-7788	165	49	based	base	VERB
easat-7788	165	50	on	on	ADP
easat-7788	165	51	the	the	DET
easat-7788	165	52	results	result	NOUN
easat-7788	165	53	of	of	ADP
easat-7788	165	54	the	the	DET
easat-7788	165	55	t	t	PROPN
easat-7788	165	56	test	test	NOUN
easat-7788	165	57	,	,	PUNCT
easat-7788	165	58	it	it	PRON
easat-7788	165	59	is	be	AUX
easat-7788	165	60	found	find	VERB
easat-7788	165	61	that	that	SCONJ
easat-7788	165	62	the	the	DET
easat-7788	165	63	variables	variable	NOUN
easat-7788	165	64	of	of	ADP
easat-7788	165	65	political	political	ADJ
easat-7788	165	66	connection	connection	NOUN
easat-7788	165	67	(	(	PUNCT
easat-7788	165	68	pc	pc	NOUN
easat-7788	165	69	)	)	PUNCT
easat-7788	165	70	and	and	CCONJ
easat-7788	165	71	politically	politically	ADV
easat-7788	165	72	affiliated	affiliate	VERB
easat-7788	165	73	ownership	ownership	NOUN
easat-7788	165	74	(	(	PUNCT
easat-7788	165	75	pao	pao	NOUN
easat-7788	165	76	)	)	PUNCT
easat-7788	165	77	have	have	VERB
easat-7788	165	78	a	a	DET
easat-7788	165	79	significant	significant	ADJ
easat-7788	165	80	difference	difference	NOUN
easat-7788	165	81	on	on	ADP
easat-7788	165	82	the	the	DET
easat-7788	165	83	level	level	NOUN
easat-7788	165	84	of	of	ADP
easat-7788	165	85	tax	tax	NOUN
easat-7788	165	86	avoidance	avoidance	NOUN
easat-7788	165	87	(	(	PUNCT
easat-7788	165	88	ta	ta	NOUN
easat-7788	165	89	)	)	PUNCT
easat-7788	165	90	with	with	ADP
easat-7788	165	91	a	a	DET
easat-7788	165	92	significance	significance	NOUN
easat-7788	165	93	value	value	NOUN
easat-7788	165	94	below	below	ADP
easat-7788	165	95	0.05	0.05	NUM
easat-7788	165	96	.	.	PUNCT
easat-7788	166	1	this	this	DET
easat-7788	166	2	finding	finding	NOUN
easat-7788	166	3	indicates	indicate	VERB
easat-7788	166	4	that	that	SCONJ
easat-7788	166	5	companies	company	NOUN
easat-7788	166	6	with	with	ADP
easat-7788	166	7	political	political	ADJ
easat-7788	166	8	affiliation	affiliation	NOUN
easat-7788	166	9	or	or	CCONJ
easat-7788	166	10	ownership	ownership	NOUN
easat-7788	166	11	tend	tend	VERB
easat-7788	166	12	to	to	PART
easat-7788	166	13	engage	engage	VERB
easat-7788	166	14	in	in	ADP
easat-7788	166	15	tax	tax	NOUN
easat-7788	166	16	avoidance	avoidance	NOUN
easat-7788	166	17	at	at	ADP
easat-7788	166	18	a	a	DET
easat-7788	166	19	higher	high	ADJ
easat-7788	166	20	level	level	NOUN
easat-7788	166	21	than	than	ADP
easat-7788	166	22	companies	company	NOUN
easat-7788	166	23	without	without	ADP
easat-7788	166	24	political	political	ADJ
easat-7788	166	25	affiliation	affiliation	NOUN
easat-7788	166	26	.	.	PUNCT
easat-7788	167	1	meanwhile	meanwhile	ADV
easat-7788	167	2	,	,	PUNCT
easat-7788	167	3	the	the	DET
easat-7788	167	4	firm	firm	ADJ
easat-7788	167	5	size	size	NOUN
easat-7788	167	6	(	(	PUNCT
easat-7788	167	7	fs	fs	NOUN
easat-7788	167	8	)	)	PUNCT
easat-7788	167	9	variable	variable	NOUN
easat-7788	167	10	does	do	AUX
easat-7788	167	11	not	not	PART
easat-7788	167	12	show	show	VERB
easat-7788	167	13	a	a	DET
easat-7788	167	14	significant	significant	ADJ
easat-7788	167	15	difference	difference	NOUN
easat-7788	167	16	in	in	ADP
easat-7788	167	17	tax	tax	NOUN
easat-7788	167	18	avoidance	avoidance	NOUN
easat-7788	167	19	between	between	ADP
easat-7788	167	20	groups	group	NOUN
easat-7788	167	21	,	,	PUNCT
easat-7788	167	22	with	with	ADP
easat-7788	167	23	a	a	DET
easat-7788	167	24	p	p	NOUN
easat-7788	167	25	value	value	NOUN
easat-7788	167	26	of	of	ADP
easat-7788	167	27	0.053	0.053	NUM
easat-7788	167	28	.	.	PUNCT
easat-7788	168	1	this	this	PRON
easat-7788	168	2	indicates	indicate	VERB
easat-7788	168	3	that	that	SCONJ
easat-7788	168	4	firm	firm	ADJ
easat-7788	168	5	size	size	NOUN
easat-7788	168	6	does	do	AUX
easat-7788	168	7	not	not	PART
easat-7788	168	8	significantly	significantly	ADV
easat-7788	168	9	differentiate	differentiate	VERB
easat-7788	168	10	tax	tax	NOUN
easat-7788	168	11	avoidance	avoidance	NOUN
easat-7788	168	12	behavior	behavior	NOUN
easat-7788	168	13	.	.	PUNCT
easat-7788	169	1	on	on	ADP
easat-7788	169	2	the	the	DET
easat-7788	169	3	other	other	ADJ
easat-7788	169	4	hand	hand	NOUN
easat-7788	169	5	,	,	PUNCT
easat-7788	169	6	leverage	leverage	NOUN
easat-7788	169	7	(	(	PUNCT
easat-7788	169	8	lev	lev	NOUN
easat-7788	169	9	)	)	PUNCT
easat-7788	169	10	shows	show	VERB
easat-7788	169	11	a	a	DET
easat-7788	169	12	significant	significant	ADJ
easat-7788	169	13	and	and	CCONJ
easat-7788	169	14	negative	negative	ADJ
easat-7788	169	15	difference	difference	NOUN
easat-7788	169	16	to	to	ADP
easat-7788	169	17	tax	tax	NOUN
easat-7788	169	18	avoidance	avoidance	NOUN
easat-7788	169	19	,	,	PUNCT
easat-7788	169	20	which	which	PRON
easat-7788	169	21	means	mean	VERB
easat-7788	169	22	that	that	SCONJ
easat-7788	169	23	companies	company	NOUN
easat-7788	169	24	with	with	ADP
easat-7788	169	25	higher	high	ADJ
easat-7788	169	26	leverage	leverage	NOUN
easat-7788	169	27	levels	level	NOUN
easat-7788	169	28	tend	tend	VERB
easat-7788	169	29	to	to	PART
easat-7788	169	30	be	be	AUX
easat-7788	169	31	more	more	ADV
easat-7788	169	32	compliant	compliant	ADJ
easat-7788	169	33	with	with	ADP
easat-7788	169	34	tax	tax	NOUN
easat-7788	169	35	obligations	obligation	NOUN
easat-7788	169	36	than	than	ADP
easat-7788	169	37	companies	company	NOUN
easat-7788	169	38	with	with	ADP
easat-7788	169	39	lower	low	ADJ
easat-7788	169	40	debt	debt	NOUN
easat-7788	169	41	levels	level	NOUN
easat-7788	169	42	.	.	PUNCT
easat-7788	170	1	figure	figure	VERB
easat-7788	170	2	4	4	NUM
easat-7788	170	3	presents	present	VERB
easat-7788	170	4	the	the	DET
easat-7788	170	5	relationship	relationship	NOUN
easat-7788	170	6	between	between	ADP
easat-7788	170	7	independent	independent	ADJ
easat-7788	170	8	variables	variable	NOUN
easat-7788	170	9	and	and	CCONJ
easat-7788	170	10	tax	tax	NOUN
easat-7788	170	11	avoidance	avoidance	NOUN
easat-7788	170	12	based	base	VERB
easat-7788	170	13	on	on	ADP
easat-7788	170	14	regression	regression	NOUN
easat-7788	170	15	analysis	analysis	NOUN
easat-7788	170	16	.	.	PUNCT
easat-7788	171	1	the	the	DET
easat-7788	171	2	green	green	ADJ
easat-7788	171	3	bars	bar	NOUN
easat-7788	171	4	indicate	indicate	VERB
easat-7788	171	5	significant	significant	ADJ
easat-7788	171	6	variables	variable	NOUN
easat-7788	171	7	,	,	PUNCT
easat-7788	171	8	while	while	SCONJ
easat-7788	171	9	the	the	DET
easat-7788	171	10	gray	gray	ADJ
easat-7788	171	11	bar	bar	NOUN
easat-7788	171	12	represents	represent	VERB
easat-7788	171	13	an	an	DET
easat-7788	171	14	insignificant	insignificant	ADJ
easat-7788	171	15	variable	variable	NOUN
easat-7788	171	16	(	(	PUNCT
easat-7788	171	17	firm	firm	ADJ
easat-7788	171	18	size	size	NOUN
easat-7788	171	19	)	)	PUNCT
easat-7788	171	20	.	.	PUNCT
easat-7788	172	1	figure	figure	VERB
easat-7788	172	2	4	4	NUM
easat-7788	172	3	.	.	PUNCT
easat-7788	173	1	the	the	DET
easat-7788	173	2	impact	impact	NOUN
easat-7788	173	3	of	of	ADP
easat-7788	173	4	political	political	ADJ
easat-7788	173	5	connection	connection	NOUN
easat-7788	173	6	and	and	CCONJ
easat-7788	173	7	other	other	ADJ
easat-7788	173	8	factors	factor	NOUN
easat-7788	173	9	on	on	ADP
easat-7788	173	10	tax	tax	NOUN
easat-7788	173	11	avoidance	avoidance	NOUN
easat-7788	173	12	.	.	PUNCT
easat-7788	174	1	3.4.2	3.4.2	NUM
easat-7788	174	2	.	.	PUNCT
easat-7788	175	1	f	f	X
easat-7788	175	2	-	-	PUNCT
easat-7788	175	3	test	test	NOUN
easat-7788	175	4	(	(	PUNCT
easat-7788	175	5	overall	overall	ADJ
easat-7788	175	6	model	model	NOUN
easat-7788	175	7	significance	significance	NOUN
easat-7788	175	8	test	test	NOUN
easat-7788	175	9	)	)	PUNCT
easat-7788	176	1	the	the	DET
easat-7788	176	2	f	f	NOUN
easat-7788	176	3	-	-	PUNCT
easat-7788	176	4	test	test	NOUN
easat-7788	176	5	checks	check	NOUN
easat-7788	176	6	whether	whether	SCONJ
easat-7788	176	7	the	the	DET
easat-7788	176	8	independent	independent	ADJ
easat-7788	176	9	variables	variable	NOUN
easat-7788	176	10	jointly	jointly	ADV
easat-7788	176	11	influence	influence	VERB
easat-7788	176	12	the	the	DET
easat-7788	176	13	dependent	dependent	ADJ
easat-7788	176	14	variable	variable	NOUN
easat-7788	176	15	.	.	PUNCT
easat-7788	177	1	table	table	NOUN
easat-7788	177	2	5	5	NUM
easat-7788	177	3	.	.	PUNCT
easat-7788	178	1	f	f	X
easat-7788	178	2	-	-	PUNCT
easat-7788	178	3	test	test	NOUN
easat-7788	178	4	(	(	PUNCT
easat-7788	178	5	overall	overall	ADJ
easat-7788	178	6	model	model	NOUN
easat-7788	178	7	significance	significance	NOUN
easat-7788	178	8	test	test	NOUN
easat-7788	178	9	)	)	PUNCT
easat-7788	178	10	.	.	PUNCT
easat-7788	179	1	test	test	NOUN
easat-7788	179	2	f	f	X
easat-7788	179	3	-	-	PUNCT
easat-7788	179	4	statistic	statistic	ADJ
easat-7788	179	5	p	p	ADJ
easat-7788	179	6	-	-	PUNCT
easat-7788	179	7	value	value	NOUN
easat-7788	179	8	decision	decision	NOUN
easat-7788	179	9	overall	overall	ADJ
easat-7788	179	10	model	model	NOUN
easat-7788	179	11	12.35	12.35	NUM
easat-7788	179	12	0.000	0.000	NUM
easat-7788	179	13	significant	significant	ADJ
easat-7788	179	14	since	since	SCONJ
easat-7788	179	15	p	p	NOUN
easat-7788	179	16	-	-	PUNCT
easat-7788	179	17	value	value	NOUN
easat-7788	179	18	<	<	X
easat-7788	179	19	0.05	0.05	NUM
easat-7788	179	20	,	,	PUNCT
easat-7788	179	21	the	the	DET
easat-7788	179	22	null	null	ADJ
easat-7788	179	23	hypothesis	hypothesis	NOUN
easat-7788	179	24	(	(	PUNCT
easat-7788	179	25	h0	h0	PROPN
easat-7788	179	26	)	)	PUNCT
easat-7788	179	27	is	be	AUX
easat-7788	179	28	rejected	reject	VERB
easat-7788	179	29	,	,	PUNCT
easat-7788	179	30	indicating	indicate	VERB
easat-7788	179	31	that	that	SCONJ
easat-7788	179	32	the	the	DET
easat-7788	179	33	independent	independent	ADJ
easat-7788	179	34	variables	variable	NOUN
easat-7788	179	35	jointly	jointly	ADV
easat-7788	179	36	influence	influence	VERB
easat-7788	179	37	tax	tax	NOUN
easat-7788	179	38	avoidance	avoidance	NOUN
easat-7788	179	39	(	(	PUNCT
easat-7788	179	40	ta	ta	NOUN
easat-7788	179	41	)	)	PUNCT
easat-7788	179	42	.	.	PUNCT
easat-7788	180	1	208	208	NUM
easat-7788	180	2	edelweiss	edelweiss	PROPN
easat-7788	180	3	applied	apply	VERB
easat-7788	180	4	science	science	NOUN
easat-7788	180	5	and	and	CCONJ
easat-7788	180	6	technology	technology	NOUN
easat-7788	180	7	issn	issn	PROPN
easat-7788	180	8	:	:	PUNCT
easat-7788	180	9	2576	2576	NUM
easat-7788	180	10	-	-	SYM
easat-7788	180	11	8484	8484	NUM
easat-7788	180	12	vol	vol	NOUN
easat-7788	180	13	.	.	PROPN
easat-7788	181	1	9	9	NUM
easat-7788	181	2	,	,	PUNCT
easat-7788	181	3	no	no	INTJ
easat-7788	181	4	.	.	NOUN
easat-7788	182	1	6	6	NUM
easat-7788	182	2	:	:	SYM
easat-7788	182	3	199	199	NUM
easat-7788	182	4	-	-	SYM
easat-7788	182	5	210	210	NUM
easat-7788	182	6	,	,	PUNCT
easat-7788	182	7	2025	2025	NUM
easat-7788	182	8	doi	doi	NOUN
easat-7788	182	9	:	:	PUNCT
easat-7788	182	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	182	11	©	©	PROPN
easat-7788	182	12	2025	2025	NUM
easat-7788	182	13	by	by	ADP
easat-7788	182	14	the	the	DET
easat-7788	182	15	authors	author	NOUN
easat-7788	182	16	;	;	PUNCT
easat-7788	182	17	licensee	licensee	PROPN
easat-7788	182	18	learning	learn	VERB
easat-7788	182	19	gate	gate	NOUN
easat-7788	182	20	3.4.3	3.4.3	PROPN
easat-7788	182	21	.	.	PUNCT
easat-7788	183	1	coefficient	coefficient	NOUN
easat-7788	183	2	of	of	ADP
easat-7788	183	3	determination	determination	NOUN
easat-7788	183	4	(	(	PUNCT
easat-7788	183	5	r2	r2	PROPN
easat-7788	183	6	)	)	PUNCT
easat-7788	183	7	the	the	DET
easat-7788	183	8	r2	r2	PROPN
easat-7788	183	9	value	value	NOUN
easat-7788	183	10	measures	measure	NOUN
easat-7788	183	11	how	how	SCONJ
easat-7788	183	12	well	well	ADV
easat-7788	183	13	the	the	DET
easat-7788	183	14	independent	independent	ADJ
easat-7788	183	15	variables	variable	NOUN
easat-7788	183	16	explain	explain	VERB
easat-7788	183	17	the	the	DET
easat-7788	183	18	variation	variation	NOUN
easat-7788	183	19	in	in	ADP
easat-7788	183	20	tax	tax	NOUN
easat-7788	183	21	avoidance	avoidance	NOUN
easat-7788	183	22	(	(	PUNCT
easat-7788	183	23	ta	ta	NOUN
easat-7788	183	24	)	)	PUNCT
easat-7788	183	25	.	.	PUNCT
easat-7788	184	1	table	table	NOUN
easat-7788	184	2	6	6	NUM
easat-7788	184	3	.	.	PUNCT
easat-7788	185	1	coefficient	coefficient	NOUN
easat-7788	185	2	of	of	ADP
easat-7788	185	3	determination	determination	NOUN
easat-7788	185	4	(	(	PUNCT
easat-7788	185	5	r2	r2	PROPN
easat-7788	185	6	)	)	PUNCT
easat-7788	185	7	.	.	PUNCT
easat-7788	186	1	model	model	PROPN
easat-7788	186	2	r2	r2	PROPN
easat-7788	186	3	adjusted	adjust	VERB
easat-7788	186	4	r2	r2	PROPN
easat-7788	186	5	fixed	fix	VERB
easat-7788	186	6	effect	effect	NOUN
easat-7788	186	7	model	model	NOUN
easat-7788	186	8	0.678	0.678	NUM
easat-7788	186	9	0.645	0.645	NUM
easat-7788	186	10	the	the	DET
easat-7788	186	11	coefficient	coefficient	NOUN
easat-7788	186	12	of	of	ADP
easat-7788	186	13	determination	determination	NOUN
easat-7788	186	14	(	(	PUNCT
easat-7788	186	15	r²	r²	NOUN
easat-7788	186	16	)	)	PUNCT
easat-7788	186	17	of	of	ADP
easat-7788	186	18	0.678	0.678	NUM
easat-7788	186	19	indicates	indicate	VERB
easat-7788	186	20	that	that	SCONJ
easat-7788	186	21	67.8	67.8	NUM
easat-7788	186	22	%	%	NOUN
easat-7788	186	23	of	of	ADP
easat-7788	186	24	the	the	DET
easat-7788	186	25	variation	variation	NOUN
easat-7788	186	26	in	in	ADP
easat-7788	186	27	the	the	DET
easat-7788	186	28	tax	tax	NOUN
easat-7788	186	29	avoidance	avoidance	NOUN
easat-7788	186	30	(	(	PUNCT
easat-7788	186	31	ta	ta	NOUN
easat-7788	186	32	)	)	PUNCT
easat-7788	186	33	variable	variable	NOUN
easat-7788	186	34	can	can	AUX
easat-7788	186	35	be	be	AUX
easat-7788	186	36	explained	explain	VERB
easat-7788	186	37	by	by	ADP
easat-7788	186	38	the	the	DET
easat-7788	186	39	independent	independent	ADJ
easat-7788	186	40	variables	variable	NOUN
easat-7788	186	41	in	in	ADP
easat-7788	186	42	the	the	DET
easat-7788	186	43	research	research	NOUN
easat-7788	186	44	model	model	NOUN
easat-7788	186	45	.	.	PUNCT
easat-7788	187	1	this	this	PRON
easat-7788	187	2	reflects	reflect	VERB
easat-7788	187	3	that	that	SCONJ
easat-7788	187	4	the	the	DET
easat-7788	187	5	model	model	NOUN
easat-7788	187	6	used	use	VERB
easat-7788	187	7	has	have	VERB
easat-7788	187	8	a	a	DET
easat-7788	187	9	fairly	fairly	ADV
easat-7788	187	10	strong	strong	ADJ
easat-7788	187	11	explanatory	explanatory	ADJ
easat-7788	187	12	power	power	NOUN
easat-7788	187	13	on	on	ADP
easat-7788	187	14	corporate	corporate	ADJ
easat-7788	187	15	tax	tax	NOUN
easat-7788	187	16	avoidance	avoidance	NOUN
easat-7788	187	17	behavior	behavior	NOUN
easat-7788	187	18	.	.	PUNCT
easat-7788	188	1	the	the	DET
easat-7788	188	2	remaining	remain	VERB
easat-7788	188	3	32.2	32.2	NUM
easat-7788	188	4	%	%	NOUN
easat-7788	188	5	is	be	AUX
easat-7788	188	6	explained	explain	VERB
easat-7788	188	7	by	by	ADP
easat-7788	188	8	other	other	ADJ
easat-7788	188	9	factors	factor	NOUN
easat-7788	188	10	outside	outside	ADP
easat-7788	188	11	the	the	DET
easat-7788	188	12	model	model	NOUN
easat-7788	188	13	that	that	PRON
easat-7788	188	14	are	be	AUX
easat-7788	188	15	not	not	PART
easat-7788	188	16	included	include	VERB
easat-7788	188	17	in	in	ADP
easat-7788	188	18	this	this	DET
easat-7788	188	19	study	study	NOUN
easat-7788	188	20	,	,	PUNCT
easat-7788	188	21	such	such	ADJ
easat-7788	188	22	as	as	ADP
easat-7788	188	23	differences	difference	NOUN
easat-7788	188	24	in	in	ADP
easat-7788	188	25	sectoral	sectoral	ADJ
easat-7788	188	26	tax	tax	NOUN
easat-7788	188	27	policies	policy	NOUN
easat-7788	188	28	,	,	PUNCT
easat-7788	188	29	the	the	DET
easat-7788	188	30	quality	quality	NOUN
easat-7788	188	31	of	of	ADP
easat-7788	188	32	corporate	corporate	ADJ
easat-7788	188	33	governance	governance	NOUN
easat-7788	188	34	,	,	PUNCT
easat-7788	188	35	or	or	CCONJ
easat-7788	188	36	macroeconomic	macroeconomic	ADJ
easat-7788	188	37	factors	factor	NOUN
easat-7788	188	38	.	.	PUNCT
easat-7788	189	1	3.4.4	3.4.4	X
easat-7788	189	2	.	.	PUNCT
easat-7788	190	1	summary	summary	NOUN
easat-7788	190	2	of	of	ADP
easat-7788	190	3	hypothesis	hypothesis	NOUN
easat-7788	190	4	testing	test	VERB
easat-7788	190	5	the	the	DET
easat-7788	190	6	findings	finding	NOUN
easat-7788	190	7	provide	provide	VERB
easat-7788	190	8	empirical	empirical	ADJ
easat-7788	190	9	evidence	evidence	NOUN
easat-7788	190	10	supporting	support	VERB
easat-7788	190	11	the	the	DET
easat-7788	190	12	hypothesis	hypothesis	NOUN
easat-7788	190	13	that	that	SCONJ
easat-7788	190	14	political	political	ADJ
easat-7788	190	15	connections	connection	NOUN
easat-7788	190	16	influence	influence	VERB
easat-7788	190	17	corporate	corporate	ADJ
easat-7788	190	18	tax	tax	NOUN
easat-7788	190	19	strategies	strategy	NOUN
easat-7788	190	20	.	.	PUNCT
easat-7788	191	1	below	below	ADV
easat-7788	191	2	is	be	AUX
easat-7788	191	3	a	a	DET
easat-7788	191	4	summary	summary	NOUN
easat-7788	191	5	of	of	ADP
easat-7788	191	6	the	the	DET
easat-7788	191	7	hypothesis	hypothesis	NOUN
easat-7788	191	8	testing	testing	NOUN
easat-7788	191	9	results	result	NOUN
easat-7788	191	10	:	:	PUNCT
easat-7788	191	11	table	table	NOUN
easat-7788	191	12	7	7	NUM
easat-7788	191	13	.	.	PUNCT
easat-7788	192	1	summary	summary	NOUN
easat-7788	192	2	of	of	ADP
easat-7788	192	3	hypothesis	hypothesis	NOUN
easat-7788	192	4	testing	testing	NOUN
easat-7788	192	5	hypothesis	hypothesis	NOUN
easat-7788	192	6	expected	expect	VERB
easat-7788	192	7	relationship	relationship	NOUN
easat-7788	192	8	result	result	NOUN
easat-7788	192	9	decision	decision	NOUN
easat-7788	192	10	h1	h1	NOUN
easat-7788	192	11	:	:	PUNCT
easat-7788	192	12	politically	politically	ADV
easat-7788	192	13	connected	connect	VERB
easat-7788	192	14	soes	soe	NOUN
easat-7788	192	15	exhibit	exhibit	VERB
easat-7788	192	16	lower	low	ADJ
easat-7788	192	17	effective	effective	ADJ
easat-7788	192	18	tax	tax	NOUN
easat-7788	192	19	rates	rate	NOUN
easat-7788	192	20	(	(	PUNCT
easat-7788	192	21	etr	etr	NOUN
easat-7788	192	22	)	)	PUNCT
easat-7788	192	23	compared	compare	VERB
easat-7788	192	24	to	to	ADP
easat-7788	192	25	non	non	ADJ
easat-7788	192	26	-	-	ADJ
easat-7788	192	27	connected	connected	ADJ
easat-7788	192	28	soes	soe	NOUN
easat-7788	192	29	.	.	PUNCT
easat-7788	193	1	negative	negative	ADJ
easat-7788	193	2	significant	significant	ADJ
easat-7788	193	3	accepted	accepted	ADJ
easat-7788	193	4	h2	h2	NOUN
easat-7788	193	5	:	:	PUNCT
easat-7788	193	6	politically	politically	ADV
easat-7788	193	7	connected	connect	VERB
easat-7788	193	8	soes	soe	NOUN
easat-7788	193	9	have	have	VERB
easat-7788	193	10	higher	high	ADJ
easat-7788	193	11	book	book	NOUN
easat-7788	193	12	-	-	PUNCT
easat-7788	193	13	tax	tax	NOUN
easat-7788	193	14	differences	difference	NOUN
easat-7788	193	15	(	(	PUNCT
easat-7788	193	16	btd	btd	PROPN
easat-7788	193	17	)	)	PUNCT
easat-7788	193	18	than	than	ADP
easat-7788	193	19	non	non	ADJ
easat-7788	193	20	-	-	ADJ
easat-7788	193	21	connected	connected	ADJ
easat-7788	193	22	soes	soe	NOUN
easat-7788	193	23	,	,	PUNCT
easat-7788	193	24	indicating	indicate	VERB
easat-7788	193	25	greater	great	ADJ
easat-7788	193	26	tax	tax	NOUN
easat-7788	193	27	avoidance	avoidance	NOUN
easat-7788	193	28	.	.	PUNCT
easat-7788	194	1	positive	positive	ADJ
easat-7788	194	2	significant	significant	ADJ
easat-7788	194	3	accepted	accept	VERB
easat-7788	194	4	h3	h3	NOUN
easat-7788	194	5	:	:	PUNCT
easat-7788	194	6	the	the	DET
easat-7788	194	7	degree	degree	NOUN
easat-7788	194	8	of	of	ADP
easat-7788	194	9	government	government	NOUN
easat-7788	194	10	ownership	ownership	NOUN
easat-7788	194	11	in	in	ADP
easat-7788	194	12	soes	soe	NOUN
easat-7788	194	13	negatively	negatively	ADV
easat-7788	194	14	correlates	correlate	VERB
easat-7788	194	15	with	with	ADP
easat-7788	194	16	etr	etr	PROPN
easat-7788	194	17	,	,	PUNCT
easat-7788	194	18	suggesting	suggest	VERB
easat-7788	194	19	that	that	SCONJ
easat-7788	194	20	firms	firm	NOUN
easat-7788	194	21	with	with	ADP
easat-7788	194	22	higher	high	ADJ
easat-7788	194	23	political	political	ADJ
easat-7788	194	24	ownership	ownership	NOUN
easat-7788	194	25	pay	pay	VERB
easat-7788	194	26	lower	low	ADJ
easat-7788	194	27	taxes	taxis	NOUN
easat-7788	194	28	.	.	PUNCT
easat-7788	195	1	negative	negative	ADJ
easat-7788	195	2	significant	significant	ADJ
easat-7788	195	3	accepted	accepted	ADJ
easat-7788	195	4	h4	h4	NOUN
easat-7788	195	5	:	:	PUNCT
easat-7788	195	6	the	the	DET
easat-7788	195	7	impact	impact	NOUN
easat-7788	195	8	of	of	ADP
easat-7788	195	9	political	political	ADJ
easat-7788	195	10	connections	connection	NOUN
easat-7788	195	11	on	on	ADP
easat-7788	195	12	tax	tax	NOUN
easat-7788	195	13	avoidance	avoidance	NOUN
easat-7788	195	14	is	be	AUX
easat-7788	195	15	moderated	moderate	VERB
easat-7788	195	16	by	by	ADP
easat-7788	195	17	firm	firm	ADJ
easat-7788	195	18	profitability	profitability	NOUN
easat-7788	195	19	,	,	PUNCT
easat-7788	195	20	where	where	SCONJ
easat-7788	195	21	highly	highly	ADV
easat-7788	195	22	profitable	profitable	ADJ
easat-7788	195	23	politically	politically	ADV
easat-7788	195	24	connected	connect	VERB
easat-7788	195	25	soes	soe	NOUN
easat-7788	195	26	are	be	AUX
easat-7788	195	27	more	more	ADV
easat-7788	195	28	likely	likely	ADJ
easat-7788	195	29	to	to	PART
easat-7788	195	30	engage	engage	VERB
easat-7788	195	31	in	in	ADP
easat-7788	195	32	tax	tax	NOUN
easat-7788	195	33	avoidance	avoidance	NOUN
easat-7788	195	34	strategies	strategy	NOUN
easat-7788	195	35	.	.	PUNCT
easat-7788	196	1	positive	positive	ADJ
easat-7788	196	2	(	(	PUNCT
easat-7788	196	3	moderation	moderation	NOUN
easat-7788	196	4	)	)	PUNCT
easat-7788	196	5	not	not	PART
easat-7788	196	6	significant	significant	ADJ
easat-7788	196	7	rejected	reject	VERB
easat-7788	196	8	the	the	DET
easat-7788	196	9	results	result	NOUN
easat-7788	196	10	of	of	ADP
easat-7788	196	11	hypothesis	hypothesis	NOUN
easat-7788	196	12	testing	testing	NOUN
easat-7788	196	13	show	show	VERB
easat-7788	196	14	that	that	SCONJ
easat-7788	196	15	the	the	DET
easat-7788	196	16	presence	presence	NOUN
easat-7788	196	17	of	of	ADP
easat-7788	196	18	political	political	ADJ
easat-7788	196	19	connections	connection	NOUN
easat-7788	196	20	in	in	ADP
easat-7788	196	21	soes	soe	NOUN
easat-7788	196	22	has	have	VERB
easat-7788	196	23	a	a	DET
easat-7788	196	24	significant	significant	ADJ
easat-7788	196	25	effect	effect	NOUN
easat-7788	196	26	on	on	ADP
easat-7788	196	27	the	the	DET
easat-7788	196	28	company	company	NOUN
easat-7788	196	29	's	's	PART
easat-7788	196	30	tax	tax	NOUN
easat-7788	196	31	avoidance	avoidance	NOUN
easat-7788	196	32	strategy	strategy	NOUN
easat-7788	196	33	.	.	PUNCT
easat-7788	197	1	this	this	PRON
easat-7788	197	2	is	be	AUX
easat-7788	197	3	indicated	indicate	VERB
easat-7788	197	4	by	by	ADP
easat-7788	197	5	the	the	DET
easat-7788	197	6	acceptance	acceptance	NOUN
easat-7788	197	7	of	of	ADP
easat-7788	197	8	the	the	DET
easat-7788	197	9	first	first	ADJ
easat-7788	197	10	hypothesis	hypothesis	NOUN
easat-7788	197	11	(	(	PUNCT
easat-7788	197	12	h1	h1	PROPN
easat-7788	197	13	)	)	PUNCT
easat-7788	197	14	,	,	PUNCT
easat-7788	197	15	where	where	SCONJ
easat-7788	197	16	politically	politically	ADV
easat-7788	197	17	connected	connect	VERB
easat-7788	197	18	soes	soe	NOUN
easat-7788	197	19	tend	tend	VERB
easat-7788	197	20	to	to	PART
easat-7788	197	21	have	have	VERB
easat-7788	197	22	a	a	DET
easat-7788	197	23	lower	low	ADJ
easat-7788	197	24	effective	effective	ADJ
easat-7788	197	25	tax	tax	NOUN
easat-7788	197	26	rate	rate	NOUN
easat-7788	197	27	(	(	PUNCT
easat-7788	197	28	etr	etr	NOUN
easat-7788	197	29	)	)	PUNCT
easat-7788	197	30	compared	compare	VERB
easat-7788	197	31	to	to	ADP
easat-7788	197	32	soes	soe	NOUN
easat-7788	197	33	that	that	PRON
easat-7788	197	34	do	do	AUX
easat-7788	197	35	not	not	PART
easat-7788	197	36	have	have	VERB
easat-7788	197	37	political	political	ADJ
easat-7788	197	38	connections	connection	NOUN
easat-7788	197	39	.	.	PUNCT
easat-7788	198	1	furthermore	furthermore	ADV
easat-7788	198	2	,	,	PUNCT
easat-7788	198	3	the	the	DET
easat-7788	198	4	second	second	ADJ
easat-7788	198	5	hypothesis	hypothesis	NOUN
easat-7788	198	6	(	(	PUNCT
easat-7788	198	7	h2	h2	NOUN
easat-7788	198	8	)	)	PUNCT
easat-7788	198	9	is	be	AUX
easat-7788	198	10	also	also	ADV
easat-7788	198	11	accepted	accept	VERB
easat-7788	198	12	,	,	PUNCT
easat-7788	198	13	which	which	PRON
easat-7788	198	14	states	state	VERB
easat-7788	198	15	that	that	SCONJ
easat-7788	198	16	politically	politically	ADV
easat-7788	198	17	affiliated	affiliate	VERB
easat-7788	198	18	soes	soe	NOUN
easat-7788	198	19	have	have	VERB
easat-7788	198	20	higher	high	ADJ
easat-7788	198	21	book	book	NOUN
easat-7788	198	22	-	-	PUNCT
easat-7788	198	23	tax	tax	NOUN
easat-7788	198	24	differences	difference	NOUN
easat-7788	198	25	(	(	PUNCT
easat-7788	198	26	btd	btd	PROPN
easat-7788	198	27	)	)	PUNCT
easat-7788	198	28	,	,	PUNCT
easat-7788	198	29	indicating	indicate	VERB
easat-7788	198	30	a	a	DET
easat-7788	198	31	greater	great	ADJ
easat-7788	198	32	level	level	NOUN
easat-7788	198	33	of	of	ADP
easat-7788	198	34	tax	tax	NOUN
easat-7788	198	35	avoidance	avoidance	NOUN
easat-7788	198	36	.	.	PUNCT
easat-7788	199	1	this	this	DET
easat-7788	199	2	finding	finding	NOUN
easat-7788	199	3	implies	imply	VERB
easat-7788	199	4	that	that	SCONJ
easat-7788	199	5	firms	firm	NOUN
easat-7788	199	6	with	with	ADP
easat-7788	199	7	close	close	ADJ
easat-7788	199	8	ties	tie	NOUN
easat-7788	199	9	to	to	ADP
easat-7788	199	10	political	political	ADJ
easat-7788	199	11	actors	actor	NOUN
easat-7788	199	12	may	may	AUX
easat-7788	199	13	have	have	VERB
easat-7788	199	14	easier	easy	ADJ
easat-7788	199	15	access	access	NOUN
easat-7788	199	16	to	to	ADP
easat-7788	199	17	tax	tax	NOUN
easat-7788	199	18	incentives	incentive	NOUN
easat-7788	199	19	,	,	PUNCT
easat-7788	199	20	supervisory	supervisory	ADJ
easat-7788	199	21	concessions	concession	NOUN
easat-7788	199	22	,	,	PUNCT
easat-7788	199	23	or	or	CCONJ
easat-7788	199	24	other	other	ADJ
easat-7788	199	25	preferential	preferential	ADJ
easat-7788	199	26	treatment	treatment	NOUN
easat-7788	199	27	in	in	ADP
easat-7788	199	28	the	the	DET
easat-7788	199	29	national	national	ADJ
easat-7788	199	30	tax	tax	NOUN
easat-7788	199	31	system	system	NOUN
easat-7788	199	32	.	.	PUNCT
easat-7788	200	1	in	in	ADP
easat-7788	200	2	addition	addition	NOUN
easat-7788	200	3	,	,	PUNCT
easat-7788	200	4	the	the	DET
easat-7788	200	5	third	third	ADJ
easat-7788	200	6	hypothesis	hypothesis	NOUN
easat-7788	200	7	(	(	PUNCT
easat-7788	200	8	h3	h3	NOUN
easat-7788	200	9	)	)	PUNCT
easat-7788	200	10	is	be	AUX
easat-7788	200	11	also	also	ADV
easat-7788	200	12	proven	prove	VERB
easat-7788	200	13	significant	significant	ADJ
easat-7788	200	14	and	and	CCONJ
easat-7788	200	15	accepted	accept	VERB
easat-7788	200	16	,	,	PUNCT
easat-7788	200	17	indicating	indicate	VERB
easat-7788	200	18	that	that	SCONJ
easat-7788	200	19	the	the	DET
easat-7788	200	20	level	level	NOUN
easat-7788	200	21	of	of	ADP
easat-7788	200	22	government	government	NOUN
easat-7788	200	23	ownership	ownership	NOUN
easat-7788	200	24	is	be	AUX
easat-7788	200	25	inversely	inversely	ADV
easat-7788	200	26	related	relate	VERB
easat-7788	200	27	to	to	ADP
easat-7788	200	28	the	the	DET
easat-7788	200	29	effective	effective	ADJ
easat-7788	200	30	tax	tax	NOUN
easat-7788	200	31	rate	rate	NOUN
easat-7788	200	32	paid	pay	VERB
easat-7788	200	33	.	.	PUNCT
easat-7788	201	1	this	this	PRON
easat-7788	201	2	means	mean	VERB
easat-7788	201	3	that	that	SCONJ
easat-7788	201	4	the	the	PRON
easat-7788	201	5	greater	great	ADJ
easat-7788	201	6	the	the	DET
easat-7788	201	7	proportion	proportion	NOUN
easat-7788	201	8	of	of	ADP
easat-7788	201	9	state	state	NOUN
easat-7788	201	10	ownership	ownership	NOUN
easat-7788	201	11	in	in	ADP
easat-7788	201	12	an	an	DET
easat-7788	201	13	soe	soe	PROPN
easat-7788	201	14	,	,	PUNCT
easat-7788	201	15	the	the	PRON
easat-7788	201	16	lower	low	ADJ
easat-7788	201	17	the	the	DET
easat-7788	201	18	effective	effective	ADJ
easat-7788	201	19	tax	tax	NOUN
easat-7788	201	20	paid	pay	VERB
easat-7788	201	21	.	.	PUNCT
easat-7788	202	1	this	this	PRON
easat-7788	202	2	may	may	AUX
easat-7788	202	3	indicate	indicate	VERB
easat-7788	202	4	the	the	DET
easat-7788	202	5	influence	influence	NOUN
easat-7788	202	6	of	of	ADP
easat-7788	202	7	state	state	NOUN
easat-7788	202	8	ownership	ownership	NOUN
easat-7788	202	9	on	on	ADP
easat-7788	202	10	the	the	DET
easat-7788	202	11	company	company	NOUN
easat-7788	202	12	's	's	PART
easat-7788	202	13	internal	internal	ADJ
easat-7788	202	14	tax	tax	NOUN
easat-7788	202	15	policy	policy	NOUN
easat-7788	202	16	,	,	PUNCT
easat-7788	202	17	which	which	PRON
easat-7788	202	18	allows	allow	VERB
easat-7788	202	19	the	the	DET
easat-7788	202	20	company	company	NOUN
easat-7788	202	21	to	to	PART
easat-7788	202	22	take	take	VERB
easat-7788	202	23	advantage	advantage	NOUN
easat-7788	202	24	of	of	ADP
easat-7788	202	25	regulatory	regulatory	ADJ
easat-7788	202	26	loopholes	loophole	NOUN
easat-7788	202	27	or	or	CCONJ
easat-7788	202	28	obtain	obtain	VERB
easat-7788	202	29	certain	certain	ADJ
easat-7788	202	30	fiscal	fiscal	ADJ
easat-7788	202	31	benefits	benefit	NOUN
easat-7788	202	32	.	.	PUNCT
easat-7788	203	1	however	however	ADV
easat-7788	203	2	,	,	PUNCT
easat-7788	203	3	the	the	DET
easat-7788	203	4	fourth	fourth	ADJ
easat-7788	203	5	hypothesis	hypothesis	NOUN
easat-7788	203	6	(	(	PUNCT
easat-7788	203	7	h4	h4	PROPN
easat-7788	203	8	)	)	PUNCT
easat-7788	203	9	that	that	PRON
easat-7788	203	10	tested	test	VERB
easat-7788	203	11	the	the	DET
easat-7788	203	12	moderating	moderate	VERB
easat-7788	203	13	role	role	NOUN
easat-7788	203	14	of	of	ADP
easat-7788	203	15	profitability	profitability	NOUN
easat-7788	203	16	on	on	ADP
easat-7788	203	17	the	the	DET
easat-7788	203	18	relationship	relationship	NOUN
easat-7788	203	19	between	between	ADP
easat-7788	203	20	political	political	ADJ
easat-7788	203	21	connection	connection	NOUN
easat-7788	203	22	and	and	CCONJ
easat-7788	203	23	tax	tax	NOUN
easat-7788	203	24	avoidance	avoidance	NOUN
easat-7788	203	25	did	do	AUX
easat-7788	203	26	not	not	PART
easat-7788	203	27	prove	prove	VERB
easat-7788	203	28	significant	significant	ADJ
easat-7788	203	29	and	and	CCONJ
easat-7788	203	30	was	be	AUX
easat-7788	203	31	therefore	therefore	ADV
easat-7788	203	32	rejected	reject	VERB
easat-7788	203	33	.	.	PUNCT
easat-7788	204	1	this	this	DET
easat-7788	204	2	finding	finding	NOUN
easat-7788	204	3	indicates	indicate	VERB
easat-7788	204	4	that	that	SCONJ
easat-7788	204	5	the	the	DET
easat-7788	204	6	effect	effect	NOUN
easat-7788	204	7	of	of	ADP
easat-7788	204	8	political	political	ADJ
easat-7788	204	9	connections	connection	NOUN
easat-7788	204	10	on	on	ADP
easat-7788	204	11	tax	tax	NOUN
easat-7788	204	12	avoidance	avoidance	NOUN
easat-7788	204	13	behavior	behavior	NOUN
easat-7788	204	14	is	be	AUX
easat-7788	204	15	consistent	consistent	ADJ
easat-7788	204	16	,	,	PUNCT
easat-7788	204	17	regardless	regardless	ADV
easat-7788	204	18	of	of	ADP
easat-7788	204	19	the	the	DET
easat-7788	204	20	level	level	NOUN
easat-7788	204	21	of	of	ADP
easat-7788	204	22	firm	firm	ADJ
easat-7788	204	23	profitability	profitability	NOUN
easat-7788	204	24	.	.	PUNCT
easat-7788	205	1	in	in	ADP
easat-7788	205	2	other	other	ADJ
easat-7788	205	3	words	word	NOUN
easat-7788	205	4	,	,	PUNCT
easat-7788	205	5	even	even	ADV
easat-7788	205	6	companies	company	NOUN
easat-7788	205	7	with	with	ADP
easat-7788	205	8	low	low	ADJ
easat-7788	205	9	209	209	NUM
easat-7788	205	10	edelweiss	edelweiss	PROPN
easat-7788	205	11	applied	apply	VERB
easat-7788	205	12	science	science	NOUN
easat-7788	205	13	and	and	CCONJ
easat-7788	205	14	technology	technology	NOUN
easat-7788	205	15	issn	issn	PROPN
easat-7788	205	16	:	:	PUNCT
easat-7788	205	17	2576	2576	NUM
easat-7788	205	18	-	-	SYM
easat-7788	205	19	8484	8484	NUM
easat-7788	205	20	vol	vol	NOUN
easat-7788	205	21	.	.	PROPN
easat-7788	205	22	9	9	NUM
easat-7788	205	23	,	,	PUNCT
easat-7788	205	24	no	no	INTJ
easat-7788	205	25	.	.	NOUN
easat-7788	205	26	6	6	NUM
easat-7788	205	27	:	:	SYM
easat-7788	205	28	199	199	NUM
easat-7788	205	29	-	-	SYM
easat-7788	205	30	210	210	NUM
easat-7788	205	31	,	,	PUNCT
easat-7788	205	32	2025	2025	NUM
easat-7788	205	33	doi	doi	NOUN
easat-7788	205	34	:	:	PUNCT
easat-7788	205	35	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	205	36	©	©	PROPN
easat-7788	205	37	2025	2025	NUM
easat-7788	205	38	by	by	ADP
easat-7788	205	39	the	the	DET
easat-7788	205	40	authors	author	NOUN
easat-7788	205	41	;	;	PUNCT
easat-7788	205	42	licensee	licensee	PROPN
easat-7788	205	43	learning	learning	NOUN
easat-7788	205	44	gate	gate	PROPN
easat-7788	205	45	financial	financial	ADJ
easat-7788	205	46	performance	performance	NOUN
easat-7788	205	47	still	still	ADV
easat-7788	205	48	show	show	VERB
easat-7788	205	49	a	a	DET
easat-7788	205	50	tendency	tendency	NOUN
easat-7788	205	51	to	to	PART
easat-7788	205	52	commit	commit	VERB
easat-7788	205	53	tax	tax	NOUN
easat-7788	205	54	avoidance	avoidance	NOUN
easat-7788	205	55	if	if	SCONJ
easat-7788	205	56	they	they	PRON
easat-7788	205	57	have	have	VERB
easat-7788	205	58	strong	strong	ADJ
easat-7788	205	59	political	political	ADJ
easat-7788	205	60	connections	connection	NOUN
easat-7788	205	61	.	.	PUNCT
easat-7788	206	1	3.5	3.5	NUM
easat-7788	206	2	.	.	PUNCT
easat-7788	206	3	discussion	discussion	NOUN
easat-7788	206	4	the	the	DET
easat-7788	206	5	results	result	NOUN
easat-7788	206	6	confirm	confirm	VERB
easat-7788	206	7	that	that	SCONJ
easat-7788	206	8	political	political	ADJ
easat-7788	206	9	connections	connection	NOUN
easat-7788	206	10	and	and	CCONJ
easat-7788	206	11	politically	politically	ADV
easat-7788	206	12	affiliated	affiliate	VERB
easat-7788	206	13	ownership	ownership	NOUN
easat-7788	206	14	play	play	VERB
easat-7788	206	15	a	a	DET
easat-7788	206	16	crucial	crucial	ADJ
easat-7788	206	17	role	role	NOUN
easat-7788	206	18	in	in	ADP
easat-7788	206	19	tax	tax	NOUN
easat-7788	206	20	avoidance	avoidance	NOUN
easat-7788	206	21	strategies	strategy	NOUN
easat-7788	206	22	among	among	ADP
easat-7788	206	23	indonesian	indonesian	ADJ
easat-7788	206	24	soes	soe	NOUN
easat-7788	206	25	.	.	PUNCT
easat-7788	207	1	firms	firm	NOUN
easat-7788	207	2	with	with	ADP
easat-7788	207	3	strong	strong	ADJ
easat-7788	207	4	political	political	ADJ
easat-7788	207	5	ties	tie	NOUN
easat-7788	207	6	tend	tend	VERB
easat-7788	207	7	to	to	PART
easat-7788	207	8	pay	pay	VERB
easat-7788	207	9	lower	low	ADJ
easat-7788	207	10	effective	effective	ADJ
easat-7788	207	11	tax	tax	NOUN
easat-7788	207	12	rates	rate	NOUN
easat-7788	207	13	,	,	PUNCT
easat-7788	207	14	which	which	PRON
easat-7788	207	15	aligns	align	VERB
easat-7788	207	16	with	with	ADP
easat-7788	207	17	previous	previous	ADJ
easat-7788	207	18	research	research	NOUN
easat-7788	207	19	suggesting	suggest	VERB
easat-7788	207	20	that	that	SCONJ
easat-7788	207	21	politically	politically	ADV
easat-7788	207	22	connected	connected	ADJ
easat-7788	207	23	firms	firm	NOUN
easat-7788	207	24	benefit	benefit	VERB
easat-7788	207	25	from	from	ADP
easat-7788	207	26	tax	tax	NOUN
easat-7788	207	27	incentives	incentive	NOUN
easat-7788	207	28	and	and	CCONJ
easat-7788	207	29	regulatory	regulatory	ADJ
easat-7788	207	30	leniency	leniency	NOUN
easat-7788	207	31	.	.	PUNCT
easat-7788	208	1	however	however	ADV
easat-7788	208	2	,	,	PUNCT
easat-7788	208	3	firm	firm	ADJ
easat-7788	208	4	size	size	NOUN
easat-7788	208	5	does	do	AUX
easat-7788	208	6	not	not	PART
easat-7788	208	7	significantly	significantly	ADV
easat-7788	208	8	influence	influence	VERB
easat-7788	208	9	tax	tax	NOUN
easat-7788	208	10	avoidance	avoidance	NOUN
easat-7788	208	11	,	,	PUNCT
easat-7788	208	12	which	which	PRON
easat-7788	208	13	may	may	AUX
easat-7788	208	14	indicate	indicate	VERB
easat-7788	208	15	that	that	PRON
easat-7788	208	16	tax	tax	NOUN
easat-7788	208	17	policies	policy	NOUN
easat-7788	208	18	in	in	ADP
easat-7788	208	19	indonesia	indonesia	PROPN
easat-7788	208	20	do	do	AUX
easat-7788	208	21	not	not	PART
easat-7788	208	22	strictly	strictly	ADV
easat-7788	208	23	differentiate	differentiate	VERB
easat-7788	208	24	between	between	ADP
easat-7788	208	25	small	small	ADJ
easat-7788	208	26	and	and	CCONJ
easat-7788	208	27	large	large	ADJ
easat-7788	208	28	soes	soe	NOUN
easat-7788	208	29	.	.	PUNCT
easat-7788	209	1	additionally	additionally	ADV
easat-7788	209	2	,	,	PUNCT
easat-7788	209	3	high	high	ADJ
easat-7788	209	4	leverage	leverage	NOUN
easat-7788	209	5	firms	firm	NOUN
easat-7788	209	6	tend	tend	VERB
easat-7788	209	7	to	to	PART
easat-7788	209	8	avoid	avoid	VERB
easat-7788	209	9	aggressive	aggressive	ADJ
easat-7788	209	10	tax	tax	NOUN
easat-7788	209	11	planning	planning	NOUN
easat-7788	209	12	,	,	PUNCT
easat-7788	209	13	likely	likely	ADJ
easat-7788	209	14	due	due	ADP
easat-7788	209	15	to	to	ADP
easat-7788	209	16	higher	high	ADJ
easat-7788	209	17	regulatory	regulatory	ADJ
easat-7788	209	18	scrutiny	scrutiny	NOUN
easat-7788	209	19	from	from	ADP
easat-7788	209	20	financial	financial	ADJ
easat-7788	209	21	institutions	institution	NOUN
easat-7788	209	22	.	.	PUNCT
easat-7788	210	1	3.6	3.6	NUM
easat-7788	210	2	.	.	PUNCT
easat-7788	211	1	theoretical	theoretical	ADJ
easat-7788	211	2	and	and	CCONJ
easat-7788	211	3	practical	practical	ADJ
easat-7788	211	4	implications	implication	NOUN
easat-7788	211	5	3.6.1	3.6.1	NUM
easat-7788	211	6	.	.	PUNCT
easat-7788	212	1	theoretical	theoretical	ADJ
easat-7788	212	2	contribution	contribution	NOUN
easat-7788	212	3	a.	a.	NOUN
easat-7788	212	4	this	this	DET
easat-7788	212	5	study	study	NOUN
easat-7788	212	6	expands	expand	VERB
easat-7788	212	7	on	on	ADP
easat-7788	212	8	agency	agency	NOUN
easat-7788	212	9	theory	theory	NOUN
easat-7788	212	10	and	and	CCONJ
easat-7788	212	11	institutional	institutional	ADJ
easat-7788	212	12	theory	theory	NOUN
easat-7788	212	13	by	by	ADP
easat-7788	212	14	demonstrating	demonstrate	VERB
easat-7788	212	15	that	that	SCONJ
easat-7788	212	16	political	political	ADJ
easat-7788	212	17	affiliations	affiliation	NOUN
easat-7788	212	18	impact	impact	VERB
easat-7788	212	19	corporate	corporate	ADJ
easat-7788	212	20	tax	tax	NOUN
easat-7788	212	21	behavior	behavior	NOUN
easat-7788	212	22	,	,	PUNCT
easat-7788	212	23	especially	especially	ADV
easat-7788	212	24	in	in	ADP
easat-7788	212	25	soes	soe	NOUN
easat-7788	212	26	.	.	PUNCT
easat-7788	213	1	b.	b.	PROPN
easat-7788	214	1	it	it	PRON
easat-7788	214	2	confirms	confirm	VERB
easat-7788	214	3	findings	finding	NOUN
easat-7788	214	4	from	from	ADP
easat-7788	214	5	previous	previous	ADJ
easat-7788	214	6	studies	study	NOUN
easat-7788	214	7	in	in	ADP
easat-7788	214	8	china	china	PROPN
easat-7788	214	9	and	and	CCONJ
easat-7788	214	10	malaysia	malaysia	PROPN
easat-7788	214	11	,	,	PUNCT
easat-7788	214	12	but	but	CCONJ
easat-7788	214	13	highlights	highlight	NOUN
easat-7788	214	14	unique	unique	ADJ
easat-7788	214	15	tax	tax	NOUN
easat-7788	214	16	strategies	strategy	NOUN
easat-7788	214	17	in	in	ADP
easat-7788	214	18	indonesia	indonesia	PROPN
easat-7788	214	19	’s	’s	PART
easat-7788	214	20	regulatory	regulatory	ADJ
easat-7788	214	21	context	context	NOUN
easat-7788	214	22	.	.	PUNCT
easat-7788	215	1	3.6.2	3.6.2	X
easat-7788	215	2	.	.	PUNCT
easat-7788	215	3	policy	policy	NOUN
easat-7788	215	4	and	and	CCONJ
easat-7788	215	5	practical	practical	ADJ
easat-7788	215	6	implications	implication	NOUN
easat-7788	215	7	a.	a.	NOUN
easat-7788	215	8	regulatory	regulatory	ADJ
easat-7788	215	9	authorities	authority	NOUN
easat-7788	215	10	should	should	AUX
easat-7788	215	11	strengthen	strengthen	VERB
easat-7788	215	12	corporate	corporate	ADJ
easat-7788	215	13	governance	governance	NOUN
easat-7788	215	14	frameworks	framework	NOUN
easat-7788	215	15	to	to	PART
easat-7788	215	16	prevent	prevent	VERB
easat-7788	215	17	politically	politically	ADV
easat-7788	215	18	connected	connect	VERB
easat-7788	215	19	firms	firm	NOUN
easat-7788	215	20	from	from	ADP
easat-7788	215	21	exploiting	exploit	VERB
easat-7788	215	22	tax	tax	NOUN
easat-7788	215	23	benefits	benefit	NOUN
easat-7788	215	24	.	.	PUNCT
easat-7788	216	1	b.	b.	PROPN
easat-7788	216	2	increased	increase	VERB
easat-7788	216	3	transparency	transparency	NOUN
easat-7788	216	4	in	in	ADP
easat-7788	216	5	tax	tax	NOUN
easat-7788	216	6	reporting	reporting	NOUN
easat-7788	216	7	and	and	CCONJ
easat-7788	216	8	political	political	ADJ
easat-7788	216	9	affiliations	affiliation	NOUN
easat-7788	216	10	can	can	AUX
easat-7788	216	11	help	help	VERB
easat-7788	216	12	reduce	reduce	VERB
easat-7788	216	13	unfair	unfair	ADJ
easat-7788	216	14	tax	tax	NOUN
easat-7788	216	15	advantages	advantage	NOUN
easat-7788	216	16	for	for	ADP
easat-7788	216	17	politically	politically	ADV
easat-7788	216	18	connected	connect	VERB
easat-7788	216	19	firms	firm	NOUN
easat-7788	216	20	.	.	PUNCT
easat-7788	217	1	c.	c.	PROPN
easat-7788	217	2	the	the	DET
easat-7788	217	3	indonesian	indonesian	ADJ
easat-7788	217	4	government	government	NOUN
easat-7788	217	5	should	should	AUX
easat-7788	217	6	consider	consider	VERB
easat-7788	217	7	reforming	reform	VERB
easat-7788	217	8	tax	tax	NOUN
easat-7788	217	9	policies	policy	NOUN
easat-7788	217	10	for	for	ADP
easat-7788	217	11	soes	soe	NOUN
easat-7788	217	12	to	to	PART
easat-7788	217	13	ensure	ensure	VERB
easat-7788	217	14	fair	fair	ADJ
easat-7788	217	15	tax	tax	NOUN
easat-7788	217	16	contributions	contribution	NOUN
easat-7788	217	17	across	across	ADP
easat-7788	217	18	all	all	DET
easat-7788	217	19	firms	firm	NOUN
easat-7788	217	20	.	.	PUNCT
easat-7788	218	1	4	4	X
easat-7788	218	2	.	.	X
easat-7788	218	3	conclusion	conclusion	NOUN
easat-7788	218	4	this	this	DET
easat-7788	218	5	study	study	NOUN
easat-7788	218	6	investigates	investigate	VERB
easat-7788	218	7	the	the	DET
easat-7788	218	8	relationship	relationship	NOUN
easat-7788	218	9	between	between	ADP
easat-7788	218	10	political	political	ADJ
easat-7788	218	11	connections	connection	NOUN
easat-7788	218	12	and	and	CCONJ
easat-7788	218	13	tax	tax	NOUN
easat-7788	218	14	avoidance	avoidance	NOUN
easat-7788	218	15	in	in	ADP
easat-7788	218	16	indonesian	indonesian	ADJ
easat-7788	218	17	state	state	NOUN
easat-7788	218	18	-	-	PUNCT
easat-7788	218	19	owned	own	VERB
easat-7788	218	20	enterprises	enterprise	NOUN
easat-7788	218	21	(	(	PUNCT
easat-7788	218	22	soes	soe	NOUN
easat-7788	218	23	)	)	PUNCT
easat-7788	218	24	from	from	ADP
easat-7788	218	25	2019	2019	NUM
easat-7788	218	26	to	to	ADP
easat-7788	218	27	2024	2024	NUM
easat-7788	218	28	.	.	PUNCT
easat-7788	219	1	using	use	VERB
easat-7788	219	2	panel	panel	NOUN
easat-7788	219	3	regression	regression	NOUN
easat-7788	219	4	analysis	analysis	NOUN
easat-7788	219	5	,	,	PUNCT
easat-7788	219	6	tax	tax	NOUN
easat-7788	219	7	avoidance	avoidance	NOUN
easat-7788	219	8	was	be	AUX
easat-7788	219	9	measured	measure	VERB
easat-7788	219	10	through	through	ADP
easat-7788	219	11	effective	effective	ADJ
easat-7788	219	12	tax	tax	NOUN
easat-7788	219	13	rate	rate	NOUN
easat-7788	219	14	(	(	PUNCT
easat-7788	219	15	etr	etr	PROPN
easat-7788	219	16	)	)	PUNCT
easat-7788	219	17	and	and	CCONJ
easat-7788	219	18	book	book	NOUN
easat-7788	219	19	-	-	PUNCT
easat-7788	219	20	tax	tax	NOUN
easat-7788	219	21	differences	difference	NOUN
easat-7788	219	22	(	(	PUNCT
easat-7788	219	23	btd	btd	PROPN
easat-7788	219	24	)	)	PUNCT
easat-7788	219	25	,	,	PUNCT
easat-7788	219	26	while	while	SCONJ
easat-7788	219	27	political	political	ADJ
easat-7788	219	28	connections	connection	NOUN
easat-7788	219	29	were	be	AUX
easat-7788	219	30	assessed	assess	VERB
easat-7788	219	31	based	base	VERB
easat-7788	219	32	on	on	ADP
easat-7788	219	33	politically	politically	ADV
easat-7788	219	34	affiliated	affiliate	VERB
easat-7788	219	35	ownership	ownership	NOUN
easat-7788	219	36	and	and	CCONJ
easat-7788	219	37	board	board	NOUN
easat-7788	219	38	composition	composition	NOUN
easat-7788	219	39	.	.	PUNCT
easat-7788	220	1	the	the	DET
easat-7788	220	2	study	study	NOUN
easat-7788	220	3	provides	provide	VERB
easat-7788	220	4	strong	strong	ADJ
easat-7788	220	5	evidence	evidence	NOUN
easat-7788	220	6	that	that	SCONJ
easat-7788	220	7	political	political	ADJ
easat-7788	220	8	connections	connection	NOUN
easat-7788	220	9	influence	influence	NOUN
easat-7788	220	10	tax	tax	NOUN
easat-7788	220	11	avoidance	avoidance	NOUN
easat-7788	220	12	among	among	ADP
easat-7788	220	13	indonesian	indonesian	ADJ
easat-7788	220	14	soes	soe	NOUN
easat-7788	220	15	.	.	PUNCT
easat-7788	221	1	firms	firm	NOUN
easat-7788	221	2	with	with	ADP
easat-7788	221	3	strong	strong	ADJ
easat-7788	221	4	political	political	ADJ
easat-7788	221	5	affiliations	affiliation	NOUN
easat-7788	221	6	benefit	benefit	VERB
easat-7788	221	7	from	from	ADP
easat-7788	221	8	lower	low	ADJ
easat-7788	221	9	tax	tax	NOUN
easat-7788	221	10	burdens	burden	NOUN
easat-7788	221	11	,	,	PUNCT
easat-7788	221	12	indicating	indicate	VERB
easat-7788	221	13	the	the	DET
easat-7788	221	14	need	need	NOUN
easat-7788	221	15	for	for	ADP
easat-7788	221	16	stricter	strict	ADJ
easat-7788	221	17	tax	tax	NOUN
easat-7788	221	18	policies	policy	NOUN
easat-7788	221	19	and	and	CCONJ
easat-7788	221	20	corporate	corporate	ADJ
easat-7788	221	21	governance	governance	NOUN
easat-7788	221	22	.	.	PUNCT
easat-7788	222	1	however	however	ADV
easat-7788	222	2	,	,	PUNCT
easat-7788	222	3	firm	firm	ADJ
easat-7788	222	4	profitability	profitability	NOUN
easat-7788	222	5	does	do	AUX
easat-7788	222	6	not	not	PART
easat-7788	222	7	play	play	VERB
easat-7788	222	8	a	a	DET
easat-7788	222	9	significant	significant	ADJ
easat-7788	222	10	role	role	NOUN
easat-7788	222	11	in	in	ADP
easat-7788	222	12	moderating	moderate	VERB
easat-7788	222	13	this	this	DET
easat-7788	222	14	relationship	relationship	NOUN
easat-7788	222	15	,	,	PUNCT
easat-7788	222	16	suggesting	suggest	VERB
easat-7788	222	17	that	that	SCONJ
easat-7788	222	18	political	political	ADJ
easat-7788	222	19	influence	influence	NOUN
easat-7788	222	20	on	on	ADP
easat-7788	222	21	tax	tax	NOUN
easat-7788	222	22	behavior	behavior	NOUN
easat-7788	222	23	remains	remain	VERB
easat-7788	222	24	dominant	dominant	ADJ
easat-7788	222	25	.	.	PUNCT
easat-7788	223	1	future	future	ADJ
easat-7788	223	2	research	research	NOUN
easat-7788	223	3	should	should	AUX
easat-7788	223	4	explore	explore	VERB
easat-7788	223	5	how	how	SCONJ
easat-7788	223	6	tax	tax	NOUN
easat-7788	223	7	reforms	reform	NOUN
easat-7788	223	8	impact	impact	VERB
easat-7788	223	9	politically	politically	ADV
easat-7788	223	10	connected	connect	VERB
easat-7788	223	11	firms	firm	NOUN
easat-7788	223	12	over	over	ADP
easat-7788	223	13	the	the	DET
easat-7788	223	14	long	long	ADJ
easat-7788	223	15	term	term	NOUN
easat-7788	223	16	and	and	CCONJ
easat-7788	223	17	examine	examine	VERB
easat-7788	223	18	alternative	alternative	ADJ
easat-7788	223	19	mechanisms	mechanism	NOUN
easat-7788	223	20	that	that	PRON
easat-7788	223	21	firms	firm	NOUN
easat-7788	223	22	use	use	VERB
easat-7788	223	23	to	to	PART
easat-7788	223	24	avoid	avoid	VERB
easat-7788	223	25	taxes	taxis	NOUN
easat-7788	223	26	.	.	PUNCT
easat-7788	224	1	strengthening	strengthen	VERB
easat-7788	224	2	corporate	corporate	ADJ
easat-7788	224	3	accountability	accountability	NOUN
easat-7788	224	4	and	and	CCONJ
easat-7788	224	5	tax	tax	NOUN
easat-7788	224	6	transparency	transparency	NOUN
easat-7788	224	7	will	will	AUX
easat-7788	224	8	be	be	AUX
easat-7788	224	9	crucial	crucial	ADJ
easat-7788	224	10	in	in	ADP
easat-7788	224	11	ensuring	ensure	VERB
easat-7788	224	12	fair	fair	ADJ
easat-7788	224	13	taxation	taxation	NOUN
easat-7788	224	14	practices	practice	NOUN
easat-7788	224	15	in	in	ADP
easat-7788	224	16	indonesia	indonesia	PROPN
easat-7788	224	17	.	.	PUNCT
easat-7788	225	1	transparency	transparency	NOUN
easat-7788	225	2	:	:	PUNCT
easat-7788	225	3	the	the	DET
easat-7788	225	4	authors	author	NOUN
easat-7788	225	5	confirm	confirm	VERB
easat-7788	225	6	that	that	SCONJ
easat-7788	225	7	the	the	DET
easat-7788	225	8	manuscript	manuscript	NOUN
easat-7788	225	9	is	be	AUX
easat-7788	225	10	an	an	DET
easat-7788	225	11	honest	honest	ADJ
easat-7788	225	12	,	,	PUNCT
easat-7788	225	13	accurate	accurate	ADJ
easat-7788	225	14	,	,	PUNCT
easat-7788	225	15	and	and	CCONJ
easat-7788	225	16	transparent	transparent	ADJ
easat-7788	225	17	account	account	NOUN
easat-7788	225	18	of	of	ADP
easat-7788	225	19	the	the	DET
easat-7788	225	20	study	study	NOUN
easat-7788	225	21	;	;	PUNCT
easat-7788	225	22	that	that	SCONJ
easat-7788	225	23	no	no	DET
easat-7788	225	24	vital	vital	ADJ
easat-7788	225	25	features	feature	NOUN
easat-7788	225	26	of	of	ADP
easat-7788	225	27	the	the	DET
easat-7788	225	28	study	study	NOUN
easat-7788	225	29	have	have	AUX
easat-7788	225	30	been	be	AUX
easat-7788	225	31	omitted	omit	VERB
easat-7788	225	32	;	;	PUNCT
easat-7788	225	33	and	and	CCONJ
easat-7788	225	34	that	that	SCONJ
easat-7788	225	35	any	any	DET
easat-7788	225	36	discrepancies	discrepancy	NOUN
easat-7788	225	37	from	from	ADP
easat-7788	225	38	the	the	DET
easat-7788	225	39	study	study	NOUN
easat-7788	225	40	as	as	SCONJ
easat-7788	225	41	planned	plan	VERB
easat-7788	225	42	have	have	AUX
easat-7788	225	43	been	be	AUX
easat-7788	225	44	explained	explain	VERB
easat-7788	225	45	.	.	PUNCT
easat-7788	226	1	this	this	DET
easat-7788	226	2	study	study	NOUN
easat-7788	226	3	followed	follow	VERB
easat-7788	226	4	all	all	DET
easat-7788	226	5	ethical	ethical	ADJ
easat-7788	226	6	practices	practice	NOUN
easat-7788	226	7	during	during	ADP
easat-7788	226	8	writing	writing	NOUN
easat-7788	226	9	.	.	PUNCT
easat-7788	227	1	copyright	copyright	NOUN
easat-7788	227	2	:	:	PUNCT
easat-7788	227	3	©	©	PROPN
easat-7788	227	4	2025	2025	NUM
easat-7788	227	5	by	by	ADP
easat-7788	227	6	the	the	DET
easat-7788	227	7	authors	author	NOUN
easat-7788	227	8	.	.	PUNCT
easat-7788	228	1	this	this	DET
easat-7788	228	2	open	open	ADJ
easat-7788	228	3	-	-	PUNCT
easat-7788	228	4	access	access	NOUN
easat-7788	228	5	article	article	NOUN
easat-7788	228	6	is	be	AUX
easat-7788	228	7	distributed	distribute	VERB
easat-7788	228	8	under	under	ADP
easat-7788	228	9	the	the	DET
easat-7788	228	10	terms	term	NOUN
easat-7788	228	11	and	and	CCONJ
easat-7788	228	12	conditions	condition	NOUN
easat-7788	228	13	of	of	ADP
easat-7788	228	14	the	the	DET
easat-7788	228	15	creative	creative	ADJ
easat-7788	228	16	commons	common	NOUN
easat-7788	228	17	attribution	attribution	NOUN
easat-7788	228	18	(	(	PUNCT
easat-7788	228	19	cc	cc	NOUN
easat-7788	228	20	by	by	ADP
easat-7788	228	21	)	)	PUNCT
easat-7788	228	22	license	license	NOUN
easat-7788	228	23	(	(	PUNCT
easat-7788	228	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7788	228	25	)	)	PUNCT
easat-7788	228	26	.	.	PUNCT
easat-7788	229	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7788	229	2	210	210	NUM
easat-7788	229	3	edelweiss	edelweiss	PROPN
easat-7788	229	4	applied	apply	VERB
easat-7788	229	5	science	science	NOUN
easat-7788	229	6	and	and	CCONJ
easat-7788	229	7	technology	technology	NOUN
easat-7788	229	8	issn	issn	PROPN
easat-7788	229	9	:	:	PUNCT
easat-7788	229	10	2576	2576	NUM
easat-7788	229	11	-	-	SYM
easat-7788	229	12	8484	8484	NUM
easat-7788	229	13	vol	vol	NOUN
easat-7788	229	14	.	.	PROPN
easat-7788	230	1	9	9	NUM
easat-7788	230	2	,	,	PUNCT
easat-7788	230	3	no	no	INTJ
easat-7788	230	4	.	.	NOUN
easat-7788	231	1	6	6	NUM
easat-7788	231	2	:	:	SYM
easat-7788	231	3	199	199	NUM
easat-7788	231	4	-	-	SYM
easat-7788	231	5	210	210	NUM
easat-7788	231	6	,	,	PUNCT
easat-7788	231	7	2025	2025	NUM
easat-7788	231	8	doi	doi	NOUN
easat-7788	231	9	:	:	PUNCT
easat-7788	231	10	10.55214/25768484.v9i6.7788	10.55214/25768484.v9i6.7788	NUM
easat-7788	231	11	©	©	PROPN
easat-7788	231	12	2025	2025	NUM
easat-7788	231	13	by	by	ADP
easat-7788	231	14	the	the	DET
easat-7788	231	15	authors	author	NOUN
easat-7788	231	16	;	;	PUNCT
easat-7788	231	17	licensee	licensee	PROPN
easat-7788	231	18	learning	learn	VERB
easat-7788	231	19	gate	gate	NOUN
easat-7788	231	20	references	reference	NOUN
easat-7788	232	1	[	[	X
easat-7788	232	2	1	1	NUM
easat-7788	232	3	]	]	PUNCT
easat-7788	232	4	m.	m.	PROPN
easat-7788	232	5	faccio	faccio	PROPN
easat-7788	232	6	,	,	PUNCT
easat-7788	232	7	"	"	PUNCT
easat-7788	232	8	politically	politically	ADV
easat-7788	232	9	connected	connected	ADJ
easat-7788	232	10	firms	firm	NOUN
easat-7788	232	11	,	,	PUNCT
easat-7788	232	12	"	"	PUNCT
easat-7788	232	13	american	american	PROPN
easat-7788	232	14	economic	economic	PROPN
easat-7788	232	15	review	review	PROPN
easat-7788	232	16	,	,	PUNCT
easat-7788	232	17	vol	vol	NOUN
easat-7788	232	18	.	.	PROPN
easat-7788	232	19	96	96	NUM
easat-7788	232	20	,	,	PUNCT
easat-7788	232	21	no	no	INTJ
easat-7788	232	22	.	.	NOUN
easat-7788	232	23	1	1	NUM
easat-7788	232	24	,	,	PUNCT
easat-7788	232	25	pp	pp	ADJ
easat-7788	232	26	.	.	PUNCT
easat-7788	232	27	369	369	NUM
easat-7788	232	28	-	-	SYM
easat-7788	232	29	386	386	NUM
easat-7788	232	30	,	,	PUNCT
easat-7788	232	31	2006	2006	NUM
easat-7788	232	32	.	.	PUNCT
easat-7788	233	1	https://doi.org/10.1257/000282806776157704	https://doi.org/10.1257/000282806776157704	PUNCT
easat-7788	234	1	[	[	X
easat-7788	234	2	2	2	X
easat-7788	234	3	]	]	PUNCT
easat-7788	234	4	k.	k.	PROPN
easat-7788	234	5	h.	h.	PROPN
easat-7788	234	6	chan	chan	PROPN
easat-7788	234	7	,	,	PUNCT
easat-7788	234	8	p.	p.	PROPN
easat-7788	234	9	l.	l.	PROPN
easat-7788	234	10	l.	l.	PROPN
easat-7788	234	11	mo	mo	PROPN
easat-7788	234	12	,	,	PUNCT
easat-7788	234	13	and	and	CCONJ
easat-7788	234	14	a.	a.	NOUN
easat-7788	234	15	y.	y.	PROPN
easat-7788	234	16	zhou	zhou	PROPN
easat-7788	234	17	,	,	PUNCT
easat-7788	234	18	"	"	PUNCT
easat-7788	234	19	government	government	NOUN
easat-7788	234	20	ownership	ownership	NOUN
easat-7788	234	21	,	,	PUNCT
easat-7788	234	22	corporate	corporate	ADJ
easat-7788	234	23	governance	governance	NOUN
easat-7788	234	24	,	,	PUNCT
easat-7788	234	25	and	and	CCONJ
easat-7788	234	26	tax	tax	NOUN
easat-7788	234	27	aggressiveness	aggressiveness	NOUN
easat-7788	234	28	:	:	PUNCT
easat-7788	234	29	evidence	evidence	NOUN
easat-7788	234	30	from	from	ADP
easat-7788	234	31	china	china	PROPN
easat-7788	234	32	,	,	PUNCT
easat-7788	234	33	"	"	PUNCT
easat-7788	234	34	accounting	accounting	NOUN
easat-7788	234	35	&	&	CCONJ
easat-7788	234	36	finance	finance	NOUN
easat-7788	234	37	,	,	PUNCT
easat-7788	234	38	vol	vol	NOUN
easat-7788	234	39	.	.	PROPN
easat-7788	235	1	53	53	NUM
easat-7788	235	2	,	,	PUNCT
easat-7788	235	3	no	no	INTJ
easat-7788	235	4	.	.	NOUN
easat-7788	235	5	4	4	NUM
easat-7788	235	6	,	,	PUNCT
easat-7788	235	7	pp	pp	ADJ
easat-7788	235	8	.	.	PUNCT
easat-7788	236	1	1029–1051	1029–1051	NUM
easat-7788	236	2	,	,	PUNCT
easat-7788	236	3	2013	2013	NUM
easat-7788	236	4	.	.	PUNCT
easat-7788	237	1	https://doi.org/10.1111/acfi.12021	https://doi.org/10.1111/acfi.12021	NOUN
easat-7788	238	1	[	[	X
easat-7788	238	2	3	3	NUM
easat-7788	238	3	]	]	X
easat-7788	238	4	c.	c.	PROPN
easat-7788	238	5	kim	kim	PROPN
easat-7788	238	6	and	and	CCONJ
easat-7788	238	7	l.	l.	PROPN
easat-7788	238	8	zhang	zhang	PROPN
easat-7788	238	9	,	,	PUNCT
easat-7788	238	10	"	"	PUNCT
easat-7788	238	11	corporate	corporate	ADJ
easat-7788	238	12	political	political	ADJ
easat-7788	238	13	connections	connection	NOUN
easat-7788	238	14	and	and	CCONJ
easat-7788	238	15	tax	tax	NOUN
easat-7788	238	16	aggressiveness	aggressiveness	NOUN
easat-7788	238	17	,	,	PUNCT
easat-7788	238	18	"	"	PUNCT
easat-7788	238	19	contemporary	contemporary	ADJ
easat-7788	238	20	accounting	accounting	NOUN
easat-7788	238	21	research	research	NOUN
easat-7788	238	22	,	,	PUNCT
easat-7788	238	23	vol	vol	NOUN
easat-7788	238	24	.	.	PROPN
easat-7788	239	1	33	33	NUM
easat-7788	239	2	,	,	PUNCT
easat-7788	239	3	no	no	INTJ
easat-7788	239	4	.	.	NOUN
easat-7788	239	5	1	1	NUM
easat-7788	239	6	,	,	PUNCT
easat-7788	239	7	pp	pp	ADJ
easat-7788	239	8	.	.	PUNCT
easat-7788	240	1	78	78	NUM
easat-7788	240	2	-	-	SYM
easat-7788	240	3	114	114	NUM
easat-7788	240	4	,	,	PUNCT
easat-7788	240	5	2016	2016	NUM
easat-7788	240	6	.	.	PUNCT
easat-7788	241	1	https://doi.org/10.1111/1911-3846.12150	https://doi.org/10.1111/1911-3846.12150	PROPN
easat-7788	242	1	[	[	X
easat-7788	242	2	4	4	NUM
easat-7788	242	3	]	]	PUNCT
easat-7788	242	4	o.-k	o.-k	PROPN
easat-7788	242	5	.	.	PUNCT
easat-7788	243	1	hope	hope	PROPN
easat-7788	243	2	,	,	PUNCT
easat-7788	243	3	m.	m.	PROPN
easat-7788	243	4	s.	s.	PROPN
easat-7788	243	5	ma	ma	PROPN
easat-7788	243	6	,	,	PUNCT
easat-7788	243	7	and	and	CCONJ
easat-7788	243	8	w.	w.	PROPN
easat-7788	243	9	b.	b.	PROPN
easat-7788	243	10	thomas	thomas	PROPN
easat-7788	243	11	,	,	PUNCT
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easat-7788	243	13	tax	tax	NOUN
easat-7788	243	14	avoidance	avoidance	NOUN
easat-7788	243	15	and	and	CCONJ
easat-7788	243	16	geographic	geographic	ADJ
easat-7788	243	17	earnings	earning	NOUN
easat-7788	243	18	disclosure	disclosure	NOUN
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easat-7788	243	20	"	"	PUNCT
easat-7788	243	21	journal	journal	NOUN
easat-7788	243	22	of	of	ADP
easat-7788	243	23	accounting	accounting	NOUN
easat-7788	243	24	and	and	CCONJ
easat-7788	243	25	economics	economic	NOUN
easat-7788	243	26	,	,	PUNCT
easat-7788	243	27	vol	vol	NOUN
easat-7788	243	28	.	.	PROPN
easat-7788	244	1	56	56	NUM
easat-7788	244	2	,	,	PUNCT
easat-7788	244	3	no	no	INTJ
easat-7788	244	4	.	.	NOUN
easat-7788	244	5	2	2	NUM
easat-7788	244	6	-	-	SYM
easat-7788	244	7	3	3	NUM
easat-7788	244	8	,	,	PUNCT
easat-7788	244	9	pp	pp	ADJ
easat-7788	244	10	.	.	PUNCT
easat-7788	245	1	170	170	NUM
easat-7788	245	2	-	-	SYM
easat-7788	245	3	189	189	NUM
easat-7788	245	4	,	,	PUNCT
easat-7788	245	5	2013	2013	NUM
easat-7788	245	6	.	.	PUNCT
easat-7788	246	1	https://doi.org/10.1016/j.jacceco.2013.06.001	https://doi.org/10.1016/j.jacceco.2013.06.001	NOUN
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easat-7788	246	3	5	5	NUM
easat-7788	246	4	]	]	PUNCT
easat-7788	246	5	w.	w.	PROPN
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easat-7788	246	7	,	,	PUNCT
easat-7788	246	8	c.	c.	PROPN
easat-7788	246	9	wu	wu	PROPN
easat-7788	246	10	,	,	PUNCT
easat-7788	246	11	and	and	CCONJ
easat-7788	246	12	o.	o.	PROPN
easat-7788	246	13	m.	m.	PROPN
easat-7788	246	14	rui	rui	PROPN
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easat-7788	246	16	"	"	PUNCT
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easat-7788	246	18	and	and	CCONJ
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easat-7788	246	20	value	value	NOUN
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easat-7788	246	22	political	political	ADJ
easat-7788	246	23	connections	connection	NOUN
easat-7788	246	24	:	:	PUNCT
easat-7788	246	25	evidence	evidence	NOUN
easat-7788	246	26	from	from	ADP
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easat-7788	246	29	"	"	PUNCT
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easat-7788	246	31	financial	financial	ADJ
easat-7788	246	32	management	management	NOUN
easat-7788	246	33	,	,	PUNCT
easat-7788	246	34	vol	vol	NOUN
easat-7788	246	35	.	.	PROPN
easat-7788	246	36	18	18	NUM
easat-7788	246	37	,	,	PUNCT
easat-7788	246	38	no	no	INTJ
easat-7788	246	39	.	.	NOUN
easat-7788	246	40	4	4	NUM
easat-7788	246	41	,	,	PUNCT
easat-7788	246	42	pp	pp	ADJ
easat-7788	246	43	.	.	PUNCT
easat-7788	247	1	695	695	NUM
easat-7788	247	2	-	-	SYM
easat-7788	247	3	729	729	NUM
easat-7788	247	4	,	,	PUNCT
easat-7788	247	5	2012	2012	NUM
easat-7788	247	6	.	.	PUNCT
easat-7788	248	1	https://doi.org/10.1111/j.1468-036x.2010.00547.x	https://doi.org/10.1111/j.1468-036x.2010.00547.x	PROPN
easat-7788	249	1	[	[	X
easat-7788	249	2	6	6	NUM
easat-7788	249	3	]	]	PUNCT
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easat-7788	249	5	a.	a.	PROPN
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easat-7788	249	8	d.	d.	PROPN
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easat-7788	249	10	,	,	PUNCT
easat-7788	249	11	"	"	PUNCT
easat-7788	249	12	corporate	corporate	ADJ
easat-7788	249	13	tax	tax	NOUN
easat-7788	249	14	avoidance	avoidance	NOUN
easat-7788	249	15	and	and	CCONJ
easat-7788	249	16	high	high	ADJ
easat-7788	249	17	-	-	PUNCT
easat-7788	249	18	powered	power	VERB
easat-7788	249	19	incentives	incentive	NOUN
easat-7788	249	20	,	,	PUNCT
easat-7788	249	21	"	"	PUNCT
easat-7788	249	22	journal	journal	NOUN
easat-7788	249	23	of	of	ADP
easat-7788	249	24	financial	financial	ADJ
easat-7788	249	25	economics	economic	NOUN
easat-7788	249	26	,	,	PUNCT
easat-7788	249	27	vol	vol	NOUN
easat-7788	249	28	.	.	PROPN
easat-7788	249	29	79	79	NUM
easat-7788	249	30	,	,	PUNCT
easat-7788	249	31	no	no	INTJ
easat-7788	249	32	.	.	NOUN
easat-7788	249	33	1	1	NUM
easat-7788	249	34	,	,	PUNCT
easat-7788	249	35	pp	pp	ADJ
easat-7788	249	36	.	.	PUNCT
easat-7788	249	37	145	145	NUM
easat-7788	249	38	-	-	SYM
easat-7788	249	39	179	179	NUM
easat-7788	249	40	,	,	PUNCT
easat-7788	249	41	2006	2006	NUM
easat-7788	249	42	.	.	PUNCT
easat-7788	250	1	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
easat-7788	251	1	[	[	X
easat-7788	251	2	7	7	NUM
easat-7788	251	3	]	]	PUNCT
easat-7788	251	4	x.	x.	NOUN
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easat-7788	251	6	,	,	PUNCT
easat-7788	251	7	n.	n.	PROPN
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easat-7788	251	9	,	,	PUNCT
easat-7788	251	10	x.	x.	PROPN
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easat-7788	251	12	,	,	PUNCT
easat-7788	251	13	and	and	CCONJ
easat-7788	251	14	y.	y.	PROPN
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easat-7788	251	16	,	,	PUNCT
easat-7788	251	17	"	"	PUNCT
easat-7788	251	18	political	political	ADJ
easat-7788	251	19	connections	connection	NOUN
easat-7788	251	20	,	,	PUNCT
easat-7788	251	21	economic	economic	ADJ
easat-7788	251	22	policy	policy	NOUN
easat-7788	251	23	uncertainty	uncertainty	NOUN
easat-7788	251	24	,	,	PUNCT
easat-7788	251	25	and	and	CCONJ
easat-7788	251	26	corporate	corporate	ADJ
easat-7788	251	27	investment	investment	NOUN
easat-7788	251	28	:	:	PUNCT
easat-7788	251	29	evidence	evidence	NOUN
easat-7788	251	30	from	from	ADP
easat-7788	251	31	china	china	PROPN
easat-7788	251	32	,	,	PUNCT
easat-7788	251	33	"	"	PUNCT
easat-7788	251	34	journal	journal	NOUN
easat-7788	251	35	of	of	ADP
easat-7788	251	36	corporate	corporate	ADJ
easat-7788	251	37	finance	finance	NOUN
easat-7788	251	38	,	,	PUNCT
easat-7788	251	39	vol	vol	NOUN
easat-7788	251	40	.	.	PROPN
easat-7788	251	41	55	55	NUM
easat-7788	251	42	,	,	PUNCT
easat-7788	251	43	pp	pp	ADJ
easat-7788	251	44	.	.	PUNCT
easat-7788	252	1	57–76	57–76	NUM
easat-7788	252	2	,	,	PUNCT
easat-7788	252	3	2019	2019	NUM
easat-7788	252	4	.	.	PUNCT
easat-7788	253	1	https://doi.org/10.1016/j.jcorpfin.2018.08.007	https://doi.org/10.1016/j.jcorpfin.2018.08.007	VERB
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easat-7788	253	3	https://doi.org/10.1111/acfi.12021	https://doi.org/10.1111/acfi.12021	NOUN
easat-7788	253	4	https://doi.org/10.1111/1911-3846.12150	https://doi.org/10.1111/1911-3846.12150	NOUN
easat-7788	253	5	https://doi.org/10.1016/j.jacceco.2013.06.001	https://doi.org/10.1016/j.jacceco.2013.06.001	NOUN
easat-7788	253	6	https://doi.org/10.1111/j.1468-036x.2010.00547.x	https://doi.org/10.1111/j.1468-036x.2010.00547.x	PROPN
easat-7788	253	7	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
easat-7788	253	8	https://doi.org/10.1016/j.jcorpfin.2018.08.007	https://doi.org/10.1016/j.jcorpfin.2018.08.007	VERB