id	sid	tid	token	lemma	pos
easat-8685	1	1	edelweiss	edelweiss	PROPN
easat-8685	1	2	applied	apply	VERB
easat-8685	1	3	science	science	NOUN
easat-8685	1	4	and	and	CCONJ
easat-8685	1	5	technology	technology	NOUN
easat-8685	1	6	issn	issn	PROPN
easat-8685	1	7	:	:	PUNCT
easat-8685	1	8	2576	2576	NUM
easat-8685	1	9	-	-	SYM
easat-8685	1	10	8484	8484	NUM
easat-8685	1	11	vol	vol	NOUN
easat-8685	1	12	.	.	PROPN
easat-8685	2	1	9	9	NUM
easat-8685	2	2	,	,	PUNCT
easat-8685	2	3	no	no	INTJ
easat-8685	2	4	.	.	NOUN
easat-8685	2	5	7	7	NUM
easat-8685	2	6	,	,	PUNCT
easat-8685	2	7	622	622	NUM
easat-8685	2	8	-	-	SYM
easat-8685	2	9	635	635	NUM
easat-8685	2	10	2025	2025	NUM
easat-8685	2	11	publisher	publisher	NOUN
easat-8685	2	12	:	:	PUNCT
easat-8685	2	13	learning	learn	VERB
easat-8685	2	14	gate	gate	NOUN
easat-8685	2	15	doi	doi	PROPN
easat-8685	2	16	:	:	PUNCT
easat-8685	2	17	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	2	18	©	©	PROPN
easat-8685	2	19	2025	2025	NUM
easat-8685	2	20	by	by	ADP
easat-8685	2	21	the	the	DET
easat-8685	2	22	authors	author	NOUN
easat-8685	2	23	;	;	PUNCT
easat-8685	2	24	licensee	licensee	PROPN
easat-8685	2	25	learning	learning	NOUN
easat-8685	2	26	gate	gate	NOUN
easat-8685	3	1	©	©	PROPN
easat-8685	3	2	2025	2025	NUM
easat-8685	3	3	by	by	ADP
easat-8685	3	4	the	the	DET
easat-8685	3	5	authors	author	NOUN
easat-8685	3	6	;	;	PUNCT
easat-8685	3	7	licensee	licensee	PROPN
easat-8685	3	8	learning	learning	NOUN
easat-8685	3	9	gate	gate	NOUN
easat-8685	3	10	history	history	NOUN
easat-8685	3	11	:	:	PUNCT
easat-8685	3	12	received	receive	VERB
easat-8685	3	13	:	:	PUNCT
easat-8685	3	14	14	14	NUM
easat-8685	3	15	may	may	PROPN
easat-8685	3	16	2025	2025	NUM
easat-8685	3	17	;	;	PUNCT
easat-8685	3	18	revised	revise	VERB
easat-8685	3	19	:	:	PUNCT
easat-8685	3	20	17	17	NUM
easat-8685	3	21	june	june	PROPN
easat-8685	3	22	2025	2025	NUM
easat-8685	3	23	;	;	PUNCT
easat-8685	3	24	accepted	accept	VERB
easat-8685	3	25	:	:	PUNCT
easat-8685	3	26	21	21	NUM
easat-8685	3	27	june	june	PROPN
easat-8685	3	28	2025	2025	NUM
easat-8685	3	29	;	;	PUNCT
easat-8685	3	30	published	publish	VERB
easat-8685	3	31	:	:	PUNCT
easat-8685	3	32	8	8	NUM
easat-8685	3	33	july	july	PROPN
easat-8685	3	34	2025	2025	NUM
easat-8685	3	35	*	*	PUNCT
easat-8685	3	36	correspondence	correspondence	NOUN
easat-8685	3	37	:	:	PUNCT
easat-8685	3	38	aynun.mardiyah@binus.ac.id	aynun.mardiyah@binus.ac.id	X
easat-8685	3	39	voluntary	voluntary	ADJ
easat-8685	3	40	versus	versus	ADP
easat-8685	3	41	enforced	enforce	VERB
easat-8685	3	42	tax	tax	NOUN
easat-8685	3	43	compliance	compliance	NOUN
easat-8685	3	44	:	:	PUNCT
easat-8685	3	45	empirical	empirical	ADJ
easat-8685	3	46	evidence	evidence	NOUN
easat-8685	3	47	from	from	ADP
easat-8685	3	48	digitalbased	digitalbase	VERB
easat-8685	3	49	freelancer	freelancer	NOUN
easat-8685	3	50	aynun	aynun	ADP
easat-8685	3	51	mardiyah1	mardiyah1	PROPN
easat-8685	3	52	*	*	PROPN
easat-8685	3	53	,	,	PUNCT
easat-8685	3	54	alisa	alisa	PROPN
easat-8685	3	55	salmavira2	salmavira2	PROPN
easat-8685	3	56	,	,	PUNCT
easat-8685	3	57	fany	fany	PROPN
easat-8685	3	58	inasius3	inasius3	PROPN
easat-8685	4	1	1,2,3accounting	1,2,3accounting	NUM
easat-8685	4	2	department	department	NOUN
easat-8685	4	3	,	,	PUNCT
easat-8685	4	4	school	school	NOUN
easat-8685	4	5	of	of	ADP
easat-8685	4	6	accounting	accounting	PROPN
easat-8685	4	7	,	,	PUNCT
easat-8685	4	8	bina	bina	PROPN
easat-8685	4	9	nusantara	nusantara	PROPN
easat-8685	4	10	university	university	PROPN
easat-8685	4	11	,	,	PUNCT
easat-8685	4	12	kota	kota	PROPN
easat-8685	4	13	jakarta	jakarta	PROPN
easat-8685	4	14	barat	barat	PROPN
easat-8685	4	15	,	,	PUNCT
easat-8685	4	16	daerah	daerah	PROPN
easat-8685	4	17	khusus	khusus	PROPN
easat-8685	4	18	ibukota	ibukota	PROPN
easat-8685	4	19	jakarta	jakarta	PROPN
easat-8685	4	20	11480	11480	NUM
easat-8685	4	21	,	,	PUNCT
easat-8685	4	22	indonesia	indonesia	PROPN
easat-8685	4	23	;	;	PUNCT
easat-8685	4	24	aynun.mardiyah@binus.ac.id	aynun.mardiyah@binus.ac.id	NUM
easat-8685	4	25	(	(	PUNCT
easat-8685	4	26	a.m.	a.m.	ADV
easat-8685	4	27	)	)	PUNCT
easat-8685	4	28	alisa.salmavira@binus.ac.id	alisa.salmavira@binus.ac.id	PUNCT
easat-8685	4	29	(	(	PUNCT
easat-8685	4	30	a.s	a.s	PROPN
easat-8685	4	31	.	.	NOUN
easat-8685	4	32	)	)	PUNCT
easat-8685	5	1	wyndtheo@binus.ac.id	wyndtheo@binus.ac.id	PROPN
easat-8685	5	2	(	(	PUNCT
easat-8685	5	3	f.i	f.i	PROPN
easat-8685	5	4	.	.	PROPN
easat-8685	5	5	)	)	PUNCT
easat-8685	5	6	.	.	PUNCT
easat-8685	6	1	abstract	abstract	ADV
easat-8685	6	2	:	:	PUNCT
easat-8685	6	3	the	the	DET
easat-8685	6	4	slippery	slippery	ADJ
easat-8685	6	5	slope	slope	NOUN
easat-8685	6	6	framework	framework	NOUN
easat-8685	6	7	demonstrates	demonstrate	VERB
easat-8685	6	8	that	that	SCONJ
easat-8685	6	9	tax	tax	NOUN
easat-8685	6	10	compliance	compliance	NOUN
easat-8685	6	11	behavior	behavior	NOUN
easat-8685	6	12	is	be	AUX
easat-8685	6	13	influenced	influence	VERB
easat-8685	6	14	by	by	ADP
easat-8685	6	15	the	the	DET
easat-8685	6	16	dimensions	dimension	NOUN
easat-8685	6	17	of	of	ADP
easat-8685	6	18	trust	trust	NOUN
easat-8685	6	19	and	and	CCONJ
easat-8685	6	20	power	power	NOUN
easat-8685	6	21	within	within	ADP
easat-8685	6	22	the	the	DET
easat-8685	6	23	relationship	relationship	NOUN
easat-8685	6	24	between	between	ADP
easat-8685	6	25	taxpayers	taxpayer	NOUN
easat-8685	6	26	and	and	CCONJ
easat-8685	6	27	the	the	DET
easat-8685	6	28	government	government	NOUN
easat-8685	6	29	.	.	PUNCT
easat-8685	7	1	although	although	SCONJ
easat-8685	7	2	the	the	DET
easat-8685	7	3	framework	framework	NOUN
easat-8685	7	4	has	have	AUX
easat-8685	7	5	been	be	AUX
easat-8685	7	6	tested	test	VERB
easat-8685	7	7	by	by	ADP
easat-8685	7	8	numerous	numerous	ADJ
easat-8685	7	9	empirical	empirical	ADJ
easat-8685	7	10	studies	study	NOUN
easat-8685	7	11	,	,	PUNCT
easat-8685	7	12	there	there	PRON
easat-8685	7	13	remains	remain	VERB
easat-8685	7	14	a	a	DET
easat-8685	7	15	lack	lack	NOUN
easat-8685	7	16	of	of	ADP
easat-8685	7	17	research	research	NOUN
easat-8685	7	18	focusing	focus	VERB
easat-8685	7	19	on	on	ADP
easat-8685	7	20	shadow	shadow	NOUN
easat-8685	7	21	economy	economy	NOUN
easat-8685	7	22	actors	actor	NOUN
easat-8685	7	23	.	.	PUNCT
easat-8685	8	1	therefore	therefore	ADV
easat-8685	8	2	,	,	PUNCT
easat-8685	8	3	this	this	DET
easat-8685	8	4	study	study	NOUN
easat-8685	8	5	aims	aim	VERB
easat-8685	8	6	to	to	PART
easat-8685	8	7	examine	examine	VERB
easat-8685	8	8	the	the	DET
easat-8685	8	9	existence	existence	NOUN
easat-8685	8	10	of	of	ADP
easat-8685	8	11	these	these	DET
easat-8685	8	12	dimensions	dimension	NOUN
easat-8685	8	13	and	and	CCONJ
easat-8685	8	14	their	their	PRON
easat-8685	8	15	influence	influence	NOUN
easat-8685	8	16	on	on	ADP
easat-8685	8	17	the	the	DET
easat-8685	8	18	perception	perception	NOUN
easat-8685	8	19	of	of	ADP
easat-8685	8	20	tax	tax	NOUN
easat-8685	8	21	compliance	compliance	NOUN
easat-8685	8	22	among	among	ADP
easat-8685	8	23	digital	digital	NOUN
easat-8685	8	24	-	-	PUNCT
easat-8685	8	25	based	base	VERB
easat-8685	8	26	freelancers	freelancer	NOUN
easat-8685	8	27	in	in	ADP
easat-8685	8	28	indonesia	indonesia	PROPN
easat-8685	8	29	.	.	PUNCT
easat-8685	9	1	a	a	DET
easat-8685	9	2	total	total	NOUN
easat-8685	9	3	of	of	ADP
easat-8685	9	4	408	408	NUM
easat-8685	9	5	digital	digital	ADJ
easat-8685	9	6	freelancers	freelancer	NOUN
easat-8685	9	7	participated	participate	VERB
easat-8685	9	8	in	in	ADP
easat-8685	9	9	an	an	DET
easat-8685	9	10	online	online	ADJ
easat-8685	9	11	questionnaire	questionnaire	NOUN
easat-8685	9	12	survey	survey	NOUN
easat-8685	9	13	,	,	PUNCT
easat-8685	9	14	and	and	CCONJ
easat-8685	9	15	the	the	DET
easat-8685	9	16	data	datum	NOUN
easat-8685	9	17	were	be	AUX
easat-8685	9	18	analyzed	analyze	VERB
easat-8685	9	19	using	use	VERB
easat-8685	9	20	a	a	DET
easat-8685	9	21	stepwise	stepwise	ADJ
easat-8685	9	22	linear	linear	PROPN
easat-8685	9	23	regression	regression	PROPN
easat-8685	9	24	model	model	NOUN
easat-8685	9	25	.	.	PUNCT
easat-8685	10	1	the	the	DET
easat-8685	10	2	results	result	NOUN
easat-8685	10	3	indicated	indicate	VERB
easat-8685	10	4	that	that	SCONJ
easat-8685	10	5	perceived	perceive	VERB
easat-8685	10	6	government	government	NOUN
easat-8685	10	7	power	power	NOUN
easat-8685	10	8	was	be	AUX
easat-8685	10	9	positively	positively	ADV
easat-8685	10	10	correlated	correlate	VERB
easat-8685	10	11	with	with	ADP
easat-8685	10	12	approval	approval	NOUN
easat-8685	10	13	of	of	ADP
easat-8685	10	14	voluntary	voluntary	ADJ
easat-8685	10	15	tax	tax	NOUN
easat-8685	10	16	compliance	compliance	NOUN
easat-8685	10	17	.	.	PUNCT
easat-8685	11	1	however	however	ADV
easat-8685	11	2	,	,	PUNCT
easat-8685	11	3	the	the	DET
easat-8685	11	4	study	study	NOUN
easat-8685	11	5	did	do	AUX
easat-8685	11	6	not	not	PART
easat-8685	11	7	find	find	VERB
easat-8685	11	8	a	a	DET
easat-8685	11	9	significant	significant	ADJ
easat-8685	11	10	effect	effect	NOUN
easat-8685	11	11	of	of	ADP
easat-8685	11	12	perceived	perceive	VERB
easat-8685	11	13	government	government	NOUN
easat-8685	11	14	power	power	NOUN
easat-8685	11	15	or	or	CCONJ
easat-8685	11	16	trust	trust	NOUN
easat-8685	11	17	in	in	ADP
easat-8685	11	18	government	government	NOUN
easat-8685	11	19	on	on	ADP
easat-8685	11	20	enforced	enforce	VERB
easat-8685	11	21	tax	tax	NOUN
easat-8685	11	22	compliance	compliance	NOUN
easat-8685	11	23	.	.	PUNCT
easat-8685	12	1	the	the	DET
easat-8685	12	2	slippery	slippery	ADJ
easat-8685	12	3	slope	slope	NOUN
easat-8685	12	4	framework	framework	NOUN
easat-8685	12	5	is	be	AUX
easat-8685	12	6	only	only	ADV
easat-8685	12	7	partially	partially	ADV
easat-8685	12	8	supported	support	VERB
easat-8685	12	9	by	by	ADP
easat-8685	12	10	these	these	DET
easat-8685	12	11	data	datum	NOUN
easat-8685	12	12	.	.	PUNCT
easat-8685	13	1	the	the	DET
easat-8685	13	2	purpose	purpose	NOUN
easat-8685	13	3	of	of	ADP
easat-8685	13	4	this	this	DET
easat-8685	13	5	study	study	NOUN
easat-8685	13	6	is	be	AUX
easat-8685	13	7	to	to	PART
easat-8685	13	8	contribute	contribute	VERB
easat-8685	13	9	to	to	ADP
easat-8685	13	10	the	the	DET
easat-8685	13	11	existing	exist	VERB
easat-8685	13	12	body	body	NOUN
easat-8685	13	13	of	of	ADP
easat-8685	13	14	knowledge	knowledge	NOUN
easat-8685	13	15	regarding	regard	VERB
easat-8685	13	16	the	the	DET
easat-8685	13	17	impact	impact	NOUN
easat-8685	13	18	of	of	ADP
easat-8685	13	19	power	power	NOUN
easat-8685	13	20	and	and	CCONJ
easat-8685	13	21	trust	trust	NOUN
easat-8685	13	22	on	on	ADP
easat-8685	13	23	voluntary	voluntary	ADJ
easat-8685	13	24	and	and	CCONJ
easat-8685	13	25	enforced	enforce	VERB
easat-8685	13	26	tax	tax	NOUN
easat-8685	13	27	compliance	compliance	NOUN
easat-8685	13	28	in	in	ADP
easat-8685	13	29	developing	develop	VERB
easat-8685	13	30	countries	country	NOUN
easat-8685	13	31	dealing	deal	VERB
easat-8685	13	32	with	with	ADP
easat-8685	13	33	a	a	DET
easat-8685	13	34	shadow	shadow	NOUN
easat-8685	13	35	economy	economy	NOUN
easat-8685	13	36	,	,	PUNCT
easat-8685	13	37	particularly	particularly	ADV
easat-8685	13	38	in	in	ADP
easat-8685	13	39	asia	asia	PROPN
easat-8685	13	40	.	.	PUNCT
easat-8685	14	1	keywords	keyword	NOUN
easat-8685	14	2	:	:	PUNCT
easat-8685	14	3	enforced	enforce	VERB
easat-8685	14	4	compliance	compliance	NOUN
easat-8685	14	5	,	,	PUNCT
easat-8685	14	6	government	government	NOUN
easat-8685	14	7	power	power	NOUN
easat-8685	14	8	,	,	PUNCT
easat-8685	14	9	slippery	slippery	ADJ
easat-8685	14	10	slope	slope	NOUN
easat-8685	14	11	framework	framework	NOUN
easat-8685	14	12	,	,	PUNCT
easat-8685	14	13	trust	trust	NOUN
easat-8685	14	14	in	in	ADP
easat-8685	14	15	government	government	NOUN
easat-8685	14	16	,	,	PUNCT
easat-8685	14	17	voluntary	voluntary	ADJ
easat-8685	14	18	compliance	compliance	NOUN
easat-8685	14	19	.	.	PUNCT
easat-8685	15	1	1	1	X
easat-8685	15	2	.	.	X
easat-8685	15	3	introduction	introduction	NOUN
easat-8685	15	4	although	although	SCONJ
easat-8685	15	5	tax	tax	NOUN
easat-8685	15	6	payment	payment	NOUN
easat-8685	15	7	constitutes	constitute	VERB
easat-8685	15	8	a	a	DET
easat-8685	15	9	binding	bind	VERB
easat-8685	15	10	obligation	obligation	NOUN
easat-8685	15	11	for	for	ADP
easat-8685	15	12	all	all	DET
easat-8685	15	13	citizens	citizen	NOUN
easat-8685	15	14	,	,	PUNCT
easat-8685	15	15	it	it	PRON
easat-8685	15	16	does	do	AUX
easat-8685	15	17	not	not	PART
easat-8685	15	18	guarantee	guarantee	VERB
easat-8685	15	19	that	that	SCONJ
easat-8685	15	20	all	all	DET
easat-8685	15	21	taxpayers	taxpayer	NOUN
easat-8685	15	22	will	will	AUX
easat-8685	15	23	comply	comply	VERB
easat-8685	15	24	and	and	CCONJ
easat-8685	15	25	refrain	refrain	VERB
easat-8685	15	26	from	from	ADP
easat-8685	15	27	attempting	attempt	VERB
easat-8685	15	28	to	to	PART
easat-8685	15	29	reduce	reduce	VERB
easat-8685	15	30	their	their	PRON
easat-8685	15	31	tax	tax	NOUN
easat-8685	15	32	liability	liability	NOUN
easat-8685	15	33	[	[	X
easat-8685	15	34	1	1	NUM
easat-8685	15	35	]	]	PUNCT
easat-8685	15	36	.	.	PUNCT
easat-8685	16	1	high	high	ADJ
easat-8685	16	2	tax	tax	NOUN
easat-8685	16	3	burdens	burden	NOUN
easat-8685	16	4	tend	tend	VERB
easat-8685	16	5	to	to	PART
easat-8685	16	6	encourage	encourage	VERB
easat-8685	16	7	taxpayers	taxpayer	NOUN
easat-8685	16	8	to	to	PART
easat-8685	16	9	seek	seek	VERB
easat-8685	16	10	ways	way	NOUN
easat-8685	16	11	to	to	PART
easat-8685	16	12	reduce	reduce	VERB
easat-8685	16	13	their	their	PRON
easat-8685	16	14	tax	tax	NOUN
easat-8685	16	15	liabilities	liability	NOUN
easat-8685	16	16	;	;	PUNCT
easat-8685	16	17	even	even	ADV
easat-8685	16	18	if	if	SCONJ
easat-8685	16	19	possible	possible	ADJ
easat-8685	16	20	,	,	PUNCT
easat-8685	16	21	tax	tax	NOUN
easat-8685	16	22	avoidance	avoidance	NOUN
easat-8685	16	23	is	be	AUX
easat-8685	16	24	often	often	ADV
easat-8685	16	25	chosen	choose	VERB
easat-8685	16	26	as	as	ADP
easat-8685	16	27	a	a	DET
easat-8685	16	28	means	means	NOUN
easat-8685	16	29	of	of	ADP
easat-8685	16	30	escape	escape	NOUN
easat-8685	16	31	[	[	NOUN
easat-8685	16	32	2	2	NUM
easat-8685	16	33	]	]	PUNCT
easat-8685	16	34	.	.	PUNCT
easat-8685	17	1	to	to	PART
easat-8685	17	2	address	address	VERB
easat-8685	17	3	tax	tax	NOUN
easat-8685	17	4	compliance	compliance	NOUN
easat-8685	17	5	issues	issue	NOUN
easat-8685	17	6	,	,	PUNCT
easat-8685	17	7	several	several	ADJ
easat-8685	17	8	approaches	approach	NOUN
easat-8685	17	9	have	have	AUX
easat-8685	17	10	been	be	AUX
easat-8685	17	11	developed	develop	VERB
easat-8685	17	12	in	in	ADP
easat-8685	17	13	research	research	NOUN
easat-8685	17	14	and	and	CCONJ
easat-8685	17	15	applied	apply	VERB
easat-8685	17	16	in	in	ADP
easat-8685	17	17	practice	practice	NOUN
easat-8685	17	18	.	.	PUNCT
easat-8685	18	1	the	the	DET
easat-8685	18	2	exploration	exploration	NOUN
easat-8685	18	3	of	of	ADP
easat-8685	18	4	tax	tax	NOUN
easat-8685	18	5	compliance	compliance	NOUN
easat-8685	18	6	is	be	AUX
easat-8685	18	7	rooted	root	VERB
easat-8685	18	8	in	in	ADP
easat-8685	18	9	the	the	DET
easat-8685	18	10	classical	classical	ADJ
easat-8685	18	11	economic	economic	ADJ
easat-8685	18	12	approach	approach	NOUN
easat-8685	18	13	pioneered	pioneer	VERB
easat-8685	18	14	by	by	ADP
easat-8685	18	15	allingham	allingham	NOUN
easat-8685	18	16	and	and	CCONJ
easat-8685	18	17	sandmo	sandmo	NOUN
easat-8685	19	1	[	[	X
easat-8685	19	2	3	3	NUM
easat-8685	19	3	]	]	PUNCT
easat-8685	19	4	;	;	PUNCT
easat-8685	19	5	srinivasan	srinivasan	NOUN
easat-8685	19	6	[	[	X
easat-8685	19	7	4	4	NUM
easat-8685	19	8	]	]	PUNCT
easat-8685	19	9	and	and	CCONJ
easat-8685	19	10	yitzhaki	yitzhaki	NOUN
easat-8685	20	1	[	[	X
easat-8685	20	2	5	5	NUM
easat-8685	20	3	]	]	PUNCT
easat-8685	20	4	within	within	ADP
easat-8685	20	5	the	the	DET
easat-8685	20	6	framework	framework	NOUN
easat-8685	20	7	of	of	ADP
easat-8685	20	8	the	the	DET
easat-8685	20	9	tax	tax	NOUN
easat-8685	20	10	evasion	evasion	NOUN
easat-8685	20	11	model	model	NOUN
easat-8685	20	12	,	,	PUNCT
easat-8685	20	13	which	which	PRON
easat-8685	20	14	is	be	AUX
easat-8685	20	15	adapted	adapt	VERB
easat-8685	20	16	from	from	ADP
easat-8685	20	17	becker	becker	PROPN
easat-8685	20	18	[	[	X
easat-8685	20	19	6	6	NUM
easat-8685	20	20	]	]	X
easat-8685	20	21	economic	economic	ADJ
easat-8685	20	22	model	model	NOUN
easat-8685	20	23	of	of	ADP
easat-8685	20	24	crime	crime	NOUN
easat-8685	20	25	.	.	PUNCT
easat-8685	21	1	it	it	PRON
easat-8685	21	2	is	be	AUX
easat-8685	21	3	the	the	DET
easat-8685	21	4	contention	contention	NOUN
easat-8685	21	5	of	of	ADP
easat-8685	21	6	these	these	DET
easat-8685	21	7	models	model	NOUN
easat-8685	21	8	that	that	PRON
easat-8685	21	9	taxpayers	taxpayer	NOUN
easat-8685	21	10	are	be	AUX
easat-8685	21	11	rational	rational	ADJ
easat-8685	21	12	individuals	individual	NOUN
easat-8685	21	13	who	who	PRON
easat-8685	21	14	seek	seek	VERB
easat-8685	21	15	to	to	PART
easat-8685	21	16	maximize	maximize	VERB
easat-8685	21	17	their	their	PRON
easat-8685	21	18	utility	utility	NOUN
easat-8685	21	19	by	by	ADP
easat-8685	21	20	evaluating	evaluate	VERB
easat-8685	21	21	the	the	DET
easat-8685	21	22	benefits	benefit	NOUN
easat-8685	21	23	and	and	CCONJ
easat-8685	21	24	risks	risk	NOUN
easat-8685	21	25	associated	associate	VERB
easat-8685	21	26	with	with	ADP
easat-8685	21	27	tax	tax	NOUN
easat-8685	21	28	evasion	evasion	NOUN
easat-8685	21	29	.	.	PUNCT
easat-8685	22	1	within	within	ADP
easat-8685	22	2	an	an	DET
easat-8685	22	3	economic	economic	ADJ
easat-8685	22	4	framework	framework	NOUN
easat-8685	22	5	,	,	PUNCT
easat-8685	22	6	the	the	DET
easat-8685	22	7	level	level	NOUN
easat-8685	22	8	of	of	ADP
easat-8685	22	9	tax	tax	NOUN
easat-8685	22	10	compliance	compliance	NOUN
easat-8685	22	11	is	be	AUX
easat-8685	22	12	influenced	influence	VERB
easat-8685	22	13	by	by	ADP
easat-8685	22	14	several	several	ADJ
easat-8685	22	15	factors	factor	NOUN
easat-8685	22	16	,	,	PUNCT
easat-8685	22	17	including	include	VERB
easat-8685	22	18	income	income	NOUN
easat-8685	22	19	,	,	PUNCT
easat-8685	22	20	tax	tax	NOUN
easat-8685	22	21	rates	rate	NOUN
easat-8685	22	22	,	,	PUNCT
easat-8685	22	23	fines	fine	NOUN
easat-8685	22	24	,	,	PUNCT
easat-8685	22	25	and	and	CCONJ
easat-8685	22	26	the	the	DET
easat-8685	22	27	likelihood	likelihood	NOUN
easat-8685	22	28	of	of	ADP
easat-8685	22	29	audits	audits	NOUN
easat-8685	22	30	.	.	PUNCT
easat-8685	23	1	however	however	ADV
easat-8685	23	2	,	,	PUNCT
easat-8685	23	3	several	several	ADJ
easat-8685	23	4	empirical	empirical	ADJ
easat-8685	23	5	studies	study	NOUN
easat-8685	23	6	applying	apply	VERB
easat-8685	23	7	the	the	DET
easat-8685	23	8	'	'	PUNCT
easat-8685	23	9	deterrence	deterrence	NOUN
easat-8685	23	10	model	model	NOUN
easat-8685	23	11	'	'	PUNCT
easat-8685	23	12	have	have	AUX
easat-8685	23	13	revealed	reveal	VERB
easat-8685	23	14	inconsistent	inconsistent	ADJ
easat-8685	23	15	evidence	evidence	NOUN
easat-8685	23	16	[	[	X
easat-8685	23	17	7	7	NUM
easat-8685	23	18	,	,	PUNCT
easat-8685	23	19	8	8	NUM
easat-8685	23	20	]	]	PUNCT
easat-8685	23	21	.	.	PUNCT
easat-8685	24	1	while	while	SCONJ
easat-8685	24	2	some	some	DET
easat-8685	24	3	empirical	empirical	ADJ
easat-8685	24	4	studies	study	NOUN
easat-8685	24	5	report	report	VERB
easat-8685	24	6	a	a	DET
easat-8685	24	7	relevance	relevance	NOUN
easat-8685	24	8	between	between	ADP
easat-8685	24	9	audit	audit	NOUN
easat-8685	24	10	and	and	CCONJ
easat-8685	24	11	tax	tax	NOUN
easat-8685	24	12	compliance	compliance	NOUN
easat-8685	24	13	[	[	PUNCT
easat-8685	24	14	9	9	NUM
easat-8685	24	15	-	-	SYM
easat-8685	24	16	11	11	NUM
easat-8685	24	17	]	]	PUNCT
easat-8685	24	18	others	other	NOUN
easat-8685	24	19	report	report	VERB
easat-8685	24	20	contradictory	contradictory	ADJ
easat-8685	24	21	evidence	evidence	NOUN
easat-8685	24	22	[	[	X
easat-8685	24	23	12	12	NUM
easat-8685	24	24	-	-	SYM
easat-8685	24	25	14	14	NUM
easat-8685	24	26	]	]	PUNCT
easat-8685	24	27	.	.	PUNCT
easat-8685	25	1	following	follow	VERB
easat-8685	25	2	this	this	DET
easat-8685	25	3	line	line	NOUN
easat-8685	25	4	of	of	ADP
easat-8685	25	5	argumentation	argumentation	NOUN
easat-8685	25	6	,	,	PUNCT
easat-8685	25	7	non	non	ADJ
easat-8685	25	8	-	-	ADJ
easat-8685	25	9	economic	economic	ADJ
easat-8685	25	10	factors	factor	NOUN
easat-8685	25	11	,	,	PUNCT
easat-8685	25	12	including	include	VERB
easat-8685	25	13	psychological	psychological	ADJ
easat-8685	25	14	factors	factor	NOUN
easat-8685	25	15	as	as	SCONJ
easat-8685	25	16	proposed	propose	VERB
easat-8685	25	17	by	by	ADP
easat-8685	25	18	feld	feld	NOUN
easat-8685	25	19	and	and	CCONJ
easat-8685	25	20	frey	frey	NOUN
easat-8685	25	21	[	[	X
easat-8685	25	22	15	15	NUM
easat-8685	25	23	]	]	PUNCT
easat-8685	25	24	and	and	CCONJ
easat-8685	25	25	torgler	torgler	NOUN
easat-8685	25	26	,	,	PUNCT
easat-8685	25	27	et	et	PROPN
easat-8685	25	28	al	al	AUX
easat-8685	25	29	.	.	PUNCT
easat-8685	26	1	[	[	X
easat-8685	26	2	16	16	NUM
easat-8685	26	3	]	]	PUNCT
easat-8685	26	4	have	have	AUX
easat-8685	26	5	begun	begin	VERB
easat-8685	26	6	to	to	PART
easat-8685	26	7	be	be	AUX
easat-8685	26	8	considered	consider	VERB
easat-8685	26	9	in	in	ADP
easat-8685	26	10	the	the	DET
easat-8685	26	11	assessment	assessment	NOUN
easat-8685	26	12	of	of	ADP
easat-8685	26	13	tax	tax	NOUN
easat-8685	26	14	behavior	behavior	NOUN
easat-8685	26	15	.	.	PUNCT
easat-8685	27	1	however	however	ADV
easat-8685	27	2	,	,	PUNCT
easat-8685	27	3	as	as	SCONJ
easat-8685	27	4	is	be	AUX
easat-8685	27	5	also	also	ADV
easat-8685	27	6	the	the	DET
easat-8685	27	7	case	case	NOUN
easat-8685	27	8	with	with	ADP
easat-8685	27	9	the	the	DET
easat-8685	27	10	economic	economic	ADJ
easat-8685	27	11	approach	approach	NOUN
easat-8685	27	12	,	,	PUNCT
easat-8685	27	13	empirical	empirical	ADJ
easat-8685	27	14	findings	finding	NOUN
easat-8685	27	15	related	relate	VERB
easat-8685	27	16	to	to	ADP
easat-8685	27	17	the	the	DET
easat-8685	27	18	psychological	psychological	ADJ
easat-8685	27	19	approach	approach	NOUN
easat-8685	27	20	remain	remain	VERB
easat-8685	27	21	inconclusive	inconclusive	ADJ
easat-8685	27	22	[	[	X
easat-8685	27	23	7	7	NUM
easat-8685	27	24	,	,	PUNCT
easat-8685	27	25	8	8	NUM
easat-8685	27	26	]	]	PUNCT
easat-8685	27	27	.	.	PUNCT
easat-8685	28	1	for	for	ADP
easat-8685	28	2	instance	instance	NOUN
easat-8685	28	3	,	,	PUNCT
easat-8685	28	4	the	the	DET
easat-8685	28	5	influence	influence	NOUN
easat-8685	28	6	of	of	ADP
easat-8685	28	7	social	social	ADJ
easat-8685	28	8	norms	norm	NOUN
easat-8685	28	9	on	on	ADP
easat-8685	28	10	tax	tax	NOUN
easat-8685	28	11	non	non	NOUN
easat-8685	28	12	-	-	NOUN
easat-8685	28	13	compliance	compliance	NOUN
easat-8685	28	14	is	be	AUX
easat-8685	28	15	considered	consider	VERB
easat-8685	28	16	relevant	relevant	ADJ
easat-8685	28	17	only	only	ADV
easat-8685	28	18	when	when	SCONJ
easat-8685	28	19	taxpayers	taxpayer	NOUN
easat-8685	28	20	perceive	perceive	VERB
easat-8685	28	21	themselves	themselves	PRON
easat-8685	28	22	as	as	ADP
easat-8685	28	23	part	part	NOUN
easat-8685	28	24	of	of	ADP
easat-8685	28	25	a	a	DET
easat-8685	28	26	group	group	NOUN
easat-8685	28	27	that	that	PRON
easat-8685	28	28	engages	engage	VERB
easat-8685	28	29	in	in	ADP
easat-8685	28	30	tax	tax	NOUN
easat-8685	28	31	evasion	evasion	NOUN
easat-8685	28	32	behavior	behavior	NOUN
easat-8685	29	1	[	[	X
easat-8685	29	2	17	17	NUM
easat-8685	29	3	-	-	SYM
easat-8685	29	4	19	19	NUM
easat-8685	29	5	]	]	PUNCT
easat-8685	29	6	.	.	PUNCT
easat-8685	30	1	623	623	NUM
easat-8685	30	2	edelweiss	edelweiss	PROPN
easat-8685	30	3	applied	apply	VERB
easat-8685	30	4	science	science	NOUN
easat-8685	30	5	and	and	CCONJ
easat-8685	30	6	technology	technology	NOUN
easat-8685	30	7	issn	issn	PROPN
easat-8685	30	8	:	:	PUNCT
easat-8685	30	9	2576	2576	NUM
easat-8685	30	10	-	-	SYM
easat-8685	30	11	8484	8484	NUM
easat-8685	30	12	vol	vol	NOUN
easat-8685	30	13	.	.	PROPN
easat-8685	31	1	9	9	NUM
easat-8685	31	2	,	,	PUNCT
easat-8685	31	3	no	no	INTJ
easat-8685	31	4	.	.	NOUN
easat-8685	32	1	7	7	NUM
easat-8685	32	2	:	:	PUNCT
easat-8685	32	3	622	622	NUM
easat-8685	32	4	-	-	SYM
easat-8685	32	5	635	635	NUM
easat-8685	32	6	,	,	PUNCT
easat-8685	32	7	2025	2025	NUM
easat-8685	32	8	doi	doi	NOUN
easat-8685	32	9	:	:	PUNCT
easat-8685	32	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	32	11	©	©	PROPN
easat-8685	32	12	2025	2025	NUM
easat-8685	32	13	by	by	ADP
easat-8685	32	14	the	the	DET
easat-8685	32	15	authors	author	NOUN
easat-8685	32	16	;	;	PUNCT
easat-8685	32	17	licensee	licensee	PROPN
easat-8685	32	18	learning	learning	NOUN
easat-8685	32	19	gate	gate	VERB
easat-8685	32	20	the	the	DET
easat-8685	32	21	ambiguous	ambiguous	ADJ
easat-8685	32	22	findings	finding	NOUN
easat-8685	32	23	and	and	CCONJ
easat-8685	32	24	concepts	concept	NOUN
easat-8685	32	25	from	from	ADP
easat-8685	32	26	previous	previous	ADJ
easat-8685	32	27	studies	study	NOUN
easat-8685	32	28	led	lead	VERB
easat-8685	32	29	to	to	ADP
easat-8685	32	30	the	the	DET
easat-8685	32	31	development	development	NOUN
easat-8685	32	32	of	of	ADP
easat-8685	32	33	the	the	DET
easat-8685	32	34	slippery	slippery	ADJ
easat-8685	32	35	slope	slope	NOUN
easat-8685	32	36	framework	framework	NOUN
easat-8685	32	37	[	[	X
easat-8685	32	38	20	20	NUM
easat-8685	32	39	]	]	PUNCT
easat-8685	32	40	which	which	PRON
easat-8685	32	41	combines	combine	VERB
easat-8685	32	42	various	various	ADJ
easat-8685	32	43	perspectives	perspective	NOUN
easat-8685	32	44	on	on	ADP
easat-8685	32	45	tax	tax	NOUN
easat-8685	32	46	behavior	behavior	NOUN
easat-8685	32	47	to	to	PART
easat-8685	32	48	facilitate	facilitate	VERB
easat-8685	32	49	a	a	DET
easat-8685	32	50	more	more	ADV
easat-8685	32	51	comprehensive	comprehensive	ADJ
easat-8685	32	52	understanding	understanding	NOUN
easat-8685	32	53	of	of	ADP
easat-8685	32	54	the	the	DET
easat-8685	32	55	drivers	driver	NOUN
easat-8685	32	56	of	of	ADP
easat-8685	32	57	tax	tax	NOUN
easat-8685	32	58	compliance	compliance	NOUN
easat-8685	32	59	.	.	PUNCT
easat-8685	33	1	within	within	ADP
easat-8685	33	2	this	this	DET
easat-8685	33	3	theoretical	theoretical	ADJ
easat-8685	33	4	framework	framework	NOUN
easat-8685	33	5	,	,	PUNCT
easat-8685	33	6	it	it	PRON
easat-8685	33	7	is	be	AUX
easat-8685	33	8	hypothesized	hypothesize	VERB
easat-8685	33	9	that	that	SCONJ
easat-8685	33	10	taxpayer	taxpayer	NOUN
easat-8685	33	11	behavior	behavior	NOUN
easat-8685	33	12	is	be	AUX
easat-8685	33	13	a	a	DET
easat-8685	33	14	spectrum	spectrum	NOUN
easat-8685	33	15	determined	determine	VERB
easat-8685	33	16	by	by	ADP
easat-8685	33	17	their	their	PRON
easat-8685	33	18	interaction	interaction	NOUN
easat-8685	33	19	with	with	ADP
easat-8685	33	20	tax	tax	NOUN
easat-8685	33	21	authorities	authority	NOUN
easat-8685	33	22	involving	involve	VERB
easat-8685	33	23	two	two	NUM
easat-8685	33	24	main	main	ADJ
easat-8685	33	25	dimensions	dimension	NOUN
easat-8685	33	26	:	:	PUNCT
easat-8685	33	27	trust	trust	NOUN
easat-8685	33	28	and	and	CCONJ
easat-8685	33	29	power	power	NOUN
easat-8685	33	30	.	.	PUNCT
easat-8685	34	1	the	the	DET
easat-8685	34	2	motivation	motivation	NOUN
easat-8685	34	3	for	for	ADP
easat-8685	34	4	tax	tax	NOUN
easat-8685	34	5	compliance	compliance	NOUN
easat-8685	34	6	in	in	ADP
easat-8685	34	7	this	this	DET
easat-8685	34	8	approach	approach	NOUN
easat-8685	34	9	is	be	AUX
easat-8685	34	10	divided	divide	VERB
easat-8685	34	11	into	into	ADP
easat-8685	34	12	two	two	NUM
easat-8685	34	13	categories	category	NOUN
easat-8685	34	14	:	:	PUNCT
easat-8685	34	15	voluntary	voluntary	ADJ
easat-8685	34	16	compliance	compliance	NOUN
easat-8685	34	17	,	,	PUNCT
easat-8685	34	18	based	base	VERB
easat-8685	34	19	on	on	ADP
easat-8685	34	20	synergistic	synergistic	ADJ
easat-8685	34	21	interactions	interaction	NOUN
easat-8685	34	22	,	,	PUNCT
easat-8685	34	23	and	and	CCONJ
easat-8685	34	24	enforced	enforce	VERB
easat-8685	34	25	compliance	compliance	NOUN
easat-8685	34	26	,	,	PUNCT
easat-8685	34	27	based	base	VERB
easat-8685	34	28	on	on	ADP
easat-8685	34	29	antagonistic	antagonistic	ADJ
easat-8685	34	30	interactions	interaction	NOUN
easat-8685	34	31	.	.	PUNCT
easat-8685	35	1	tax	tax	NOUN
easat-8685	35	2	compliance	compliance	NOUN
easat-8685	35	3	studies	study	NOUN
easat-8685	35	4	in	in	ADP
easat-8685	35	5	indonesia	indonesia	PROPN
easat-8685	35	6	are	be	AUX
easat-8685	35	7	important	important	ADJ
easat-8685	35	8	for	for	ADP
easat-8685	35	9	two	two	NUM
easat-8685	35	10	main	main	ADJ
easat-8685	35	11	reasons	reason	NOUN
easat-8685	35	12	.	.	PUNCT
easat-8685	36	1	first	first	ADV
easat-8685	36	2	,	,	PUNCT
easat-8685	36	3	the	the	DET
easat-8685	36	4	tax	tax	NOUN
easat-8685	36	5	-	-	PUNCT
easat-8685	36	6	to	to	ADP
easat-8685	36	7	-	-	PUNCT
easat-8685	36	8	gdp	gdp	NOUN
easat-8685	36	9	ratio	ratio	NOUN
easat-8685	36	10	in	in	ADP
easat-8685	36	11	indonesia	indonesia	PROPN
easat-8685	36	12	has	have	AUX
easat-8685	36	13	increased	increase	VERB
easat-8685	36	14	steadily	steadily	ADV
easat-8685	36	15	from	from	ADP
easat-8685	36	16	2020	2020	NUM
easat-8685	36	17	to	to	ADP
easat-8685	36	18	2023	2023	NUM
easat-8685	36	19	,	,	PUNCT
easat-8685	36	20	from	from	ADP
easat-8685	36	21	8.3	8.3	NUM
easat-8685	36	22	%	%	NOUN
easat-8685	36	23	to	to	ADP
easat-8685	36	24	10.21%[21	10.21%[21	NUM
easat-8685	36	25	-	-	SYM
easat-8685	36	26	23	23	NUM
easat-8685	36	27	]	]	PUNCT
easat-8685	36	28	.	.	PUNCT
easat-8685	37	1	according	accord	VERB
easat-8685	37	2	to	to	ADP
easat-8685	37	3	ddtcnews	ddtcnew	NOUN
easat-8685	37	4	[	[	X
easat-8685	37	5	24	24	NUM
easat-8685	37	6	]	]	PUNCT
easat-8685	37	7	in	in	ADP
easat-8685	37	8	2024	2024	NUM
easat-8685	37	9	,	,	PUNCT
easat-8685	37	10	the	the	DET
easat-8685	37	11	tax	tax	NOUN
easat-8685	37	12	-	-	PUNCT
easat-8685	37	13	to	to	ADP
easat-8685	37	14	-	-	PUNCT
easat-8685	37	15	gdp	gdp	NOUN
easat-8685	37	16	ratio	ratio	NOUN
easat-8685	37	17	in	in	ADP
easat-8685	37	18	indonesia	indonesia	PROPN
easat-8685	37	19	was	be	AUX
easat-8685	37	20	recorded	record	VERB
easat-8685	37	21	at	at	ADP
easat-8685	37	22	10.08	10.08	NUM
easat-8685	37	23	%	%	NOUN
easat-8685	37	24	,	,	PUNCT
easat-8685	37	25	showing	show	VERB
easat-8685	37	26	a	a	DET
easat-8685	37	27	decrease	decrease	NOUN
easat-8685	37	28	compared	compare	VERB
easat-8685	37	29	to	to	ADP
easat-8685	37	30	the	the	DET
easat-8685	37	31	previous	previous	ADJ
easat-8685	37	32	year	year	NOUN
easat-8685	37	33	.	.	PUNCT
easat-8685	38	1	these	these	DET
easat-8685	38	2	percentages	percentage	NOUN
easat-8685	38	3	indicate	indicate	VERB
easat-8685	38	4	that	that	SCONJ
easat-8685	38	5	the	the	DET
easat-8685	38	6	tax	tax	NOUN
easat-8685	38	7	-	-	PUNCT
easat-8685	38	8	to	to	ADP
easat-8685	38	9	-	-	PUNCT
easat-8685	38	10	gdp	gdp	NOUN
easat-8685	38	11	ratio	ratio	NOUN
easat-8685	38	12	in	in	ADP
easat-8685	38	13	indonesia	indonesia	PROPN
easat-8685	38	14	is	be	AUX
easat-8685	38	15	still	still	ADV
easat-8685	38	16	relatively	relatively	ADV
easat-8685	38	17	low	low	ADJ
easat-8685	38	18	compared	compare	VERB
easat-8685	38	19	to	to	ADP
easat-8685	38	20	other	other	ADJ
easat-8685	38	21	asia	asia	PROPN
easat-8685	38	22	-	-	PUNCT
easat-8685	38	23	pacific	pacific	ADJ
easat-8685	38	24	countries	country	NOUN
easat-8685	38	25	,	,	PUNCT
easat-8685	38	26	with	with	ADP
easat-8685	38	27	an	an	DET
easat-8685	38	28	average	average	ADJ
easat-8685	38	29	tax	tax	NOUN
easat-8685	38	30	-	-	PUNCT
easat-8685	38	31	to	to	ADP
easat-8685	38	32	-	-	PUNCT
easat-8685	38	33	gdp	gdp	NOUN
easat-8685	38	34	ratio	ratio	NOUN
easat-8685	38	35	of	of	ADP
easat-8685	38	36	19.3	19.3	NUM
easat-8685	38	37	%	%	NOUN
easat-8685	38	38	in	in	ADP
easat-8685	38	39	2022	2022	NUM
easat-8685	38	40	[	[	X
easat-8685	38	41	24	24	NUM
easat-8685	38	42	]	]	PUNCT
easat-8685	38	43	.	.	PUNCT
easat-8685	39	1	second	second	ADJ
easat-8685	39	2	,	,	PUNCT
easat-8685	39	3	according	accord	VERB
easat-8685	39	4	to	to	ADP
easat-8685	39	5	tempo	tempo	NOUN
easat-8685	39	6	[	[	X
easat-8685	39	7	25	25	NUM
easat-8685	39	8	]	]	X
easat-8685	39	9	indonesia	indonesia	PROPN
easat-8685	39	10	experienced	experience	VERB
easat-8685	39	11	a	a	DET
easat-8685	39	12	surge	surge	NOUN
easat-8685	39	13	in	in	ADP
easat-8685	39	14	the	the	DET
easat-8685	39	15	number	number	NOUN
easat-8685	39	16	of	of	ADP
easat-8685	39	17	freelancers	freelancer	NOUN
easat-8685	39	18	from	from	ADP
easat-8685	39	19	2019	2019	NUM
easat-8685	39	20	to	to	ADP
easat-8685	39	21	2020	2020	NUM
easat-8685	39	22	,	,	PUNCT
easat-8685	39	23	with	with	ADP
easat-8685	39	24	the	the	DET
easat-8685	39	25	total	total	NOUN
easat-8685	39	26	increasing	increase	VERB
easat-8685	39	27	from	from	ADP
easat-8685	39	28	4.3	4.3	NUM
easat-8685	39	29	million	million	NUM
easat-8685	39	30	to	to	ADP
easat-8685	39	31	33.34	33.34	NUM
easat-8685	39	32	million	million	NUM
easat-8685	39	33	.	.	PUNCT
easat-8685	40	1	this	this	DET
easat-8685	40	2	surge	surge	NOUN
easat-8685	40	3	was	be	AUX
easat-8685	40	4	driven	drive	VERB
easat-8685	40	5	by	by	ADP
easat-8685	40	6	the	the	DET
easat-8685	40	7	urgent	urgent	ADJ
easat-8685	40	8	need	need	NOUN
easat-8685	40	9	for	for	SCONJ
easat-8685	40	10	people	people	NOUN
easat-8685	40	11	to	to	PART
easat-8685	40	12	find	find	VERB
easat-8685	40	13	flexible	flexible	ADJ
easat-8685	40	14	and	and	CCONJ
easat-8685	40	15	adaptable	adaptable	ADJ
easat-8685	40	16	alternative	alternative	ADJ
easat-8685	40	17	jobs	job	NOUN
easat-8685	40	18	that	that	PRON
easat-8685	40	19	could	could	AUX
easat-8685	40	20	be	be	AUX
easat-8685	40	21	done	do	VERB
easat-8685	40	22	within	within	ADP
easat-8685	40	23	the	the	DET
easat-8685	40	24	limitations	limitation	NOUN
easat-8685	40	25	imposed	impose	VERB
easat-8685	40	26	by	by	ADP
easat-8685	40	27	the	the	DET
easat-8685	40	28	covid-19	covid-19	PROPN
easat-8685	40	29	pandemic	pandemic	NOUN
easat-8685	40	30	[	[	X
easat-8685	40	31	26	26	NUM
easat-8685	40	32	]	]	PUNCT
easat-8685	40	33	.	.	PUNCT
easat-8685	41	1	along	along	ADP
easat-8685	41	2	with	with	ADP
easat-8685	41	3	the	the	DET
easat-8685	41	4	development	development	NOUN
easat-8685	41	5	of	of	ADP
easat-8685	41	6	the	the	DET
easat-8685	41	7	digital	digital	ADJ
easat-8685	41	8	economy	economy	NOUN
easat-8685	41	9	era	era	NOUN
easat-8685	41	10	,	,	PUNCT
easat-8685	41	11	digital	digital	NOUN
easat-8685	41	12	-	-	PUNCT
easat-8685	41	13	based	base	VERB
easat-8685	41	14	work	work	NOUN
easat-8685	41	15	has	have	AUX
easat-8685	41	16	become	become	VERB
easat-8685	41	17	one	one	NUM
easat-8685	41	18	of	of	ADP
easat-8685	41	19	the	the	DET
easat-8685	41	20	main	main	ADJ
easat-8685	41	21	choices	choice	NOUN
easat-8685	41	22	for	for	ADP
easat-8685	41	23	freelancers	freelancer	NOUN
easat-8685	41	24	,	,	PUNCT
easat-8685	41	25	marked	mark	VERB
easat-8685	41	26	by	by	ADP
easat-8685	41	27	a	a	DET
easat-8685	41	28	significant	significant	ADJ
easat-8685	41	29	increase	increase	NOUN
easat-8685	41	30	in	in	ADP
easat-8685	41	31	the	the	DET
easat-8685	41	32	value	value	NOUN
easat-8685	41	33	of	of	ADP
easat-8685	41	34	indonesia	indonesia	PROPN
easat-8685	41	35	's	's	PART
easat-8685	41	36	digital	digital	ADJ
easat-8685	41	37	industry	industry	NOUN
easat-8685	41	38	[	[	X
easat-8685	41	39	27	27	NUM
easat-8685	41	40	]	]	PUNCT
easat-8685	41	41	.	.	PUNCT
easat-8685	42	1	according	accord	VERB
easat-8685	42	2	to	to	ADP
easat-8685	42	3	ddtcnews	ddtcnew	NOUN
easat-8685	42	4	[	[	X
easat-8685	42	5	28	28	NUM
easat-8685	42	6	]	]	X
easat-8685	42	7	the	the	DET
easat-8685	42	8	number	number	NOUN
easat-8685	42	9	of	of	ADP
easat-8685	42	10	freelancers	freelancer	NOUN
easat-8685	42	11	continues	continue	VERB
easat-8685	42	12	to	to	PART
easat-8685	42	13	grow	grow	VERB
easat-8685	42	14	annually	annually	ADV
easat-8685	42	15	,	,	PUNCT
easat-8685	42	16	reaching	reach	VERB
easat-8685	42	17	7.47	7.47	NUM
easat-8685	42	18	million	million	NUM
easat-8685	42	19	by	by	ADP
easat-8685	42	20	august	august	PROPN
easat-8685	42	21	2024	2024	NUM
easat-8685	42	22	.	.	PUNCT
easat-8685	43	1	however	however	ADV
easat-8685	43	2	,	,	PUNCT
easat-8685	43	3	this	this	DET
easat-8685	43	4	remarkable	remarkable	ADJ
easat-8685	43	5	growth	growth	NOUN
easat-8685	43	6	is	be	AUX
easat-8685	43	7	still	still	ADV
easat-8685	43	8	not	not	PART
easat-8685	43	9	commensurate	commensurate	ADJ
easat-8685	43	10	with	with	ADP
easat-8685	43	11	the	the	DET
easat-8685	43	12	formal	formal	ADJ
easat-8685	43	13	tax	tax	NOUN
easat-8685	43	14	compliance	compliance	NOUN
easat-8685	43	15	rate	rate	NOUN
easat-8685	43	16	of	of	ADP
easat-8685	43	17	non	non	ADJ
easat-8685	43	18	-	-	ADJ
easat-8685	43	19	employee	employee	ADJ
easat-8685	43	20	individual	individual	ADJ
easat-8685	43	21	taxpayers	taxpayer	NOUN
easat-8685	43	22	,	,	PUNCT
easat-8685	43	23	as	as	SCONJ
easat-8685	43	24	measured	measure	VERB
easat-8685	43	25	by	by	ADP
easat-8685	43	26	the	the	DET
easat-8685	43	27	annual	annual	ADJ
easat-8685	43	28	tax	tax	NOUN
easat-8685	43	29	return	return	NOUN
easat-8685	43	30	filing	filing	NOUN
easat-8685	43	31	rate	rate	NOUN
easat-8685	43	32	.	.	PUNCT
easat-8685	44	1	from	from	ADP
easat-8685	44	2	2019	2019	NUM
easat-8685	44	3	to	to	ADP
easat-8685	44	4	2023	2023	NUM
easat-8685	44	5	,	,	PUNCT
easat-8685	44	6	the	the	DET
easat-8685	44	7	formal	formal	ADJ
easat-8685	44	8	tax	tax	NOUN
easat-8685	44	9	compliance	compliance	NOUN
easat-8685	44	10	ratio	ratio	NOUN
easat-8685	44	11	for	for	ADP
easat-8685	44	12	non	non	ADJ
easat-8685	44	13	-	-	ADJ
easat-8685	44	14	employee	employee	ADJ
easat-8685	44	15	individuals	individual	NOUN
easat-8685	44	16	decreased	decrease	VERB
easat-8685	44	17	from	from	ADP
easat-8685	44	18	75.93	75.93	NUM
easat-8685	44	19	%	%	NOUN
easat-8685	44	20	to	to	ADP
easat-8685	44	21	67.41	67.41	NUM
easat-8685	44	22	%	%	NOUN
easat-8685	44	23	,	,	PUNCT
easat-8685	44	24	with	with	ADP
easat-8685	44	25	only	only	ADV
easat-8685	44	26	2.42	2.42	NUM
easat-8685	44	27	million	million	NUM
easat-8685	44	28	non	non	ADJ
easat-8685	44	29	-	-	ADJ
easat-8685	44	30	employee	employee	ADJ
easat-8685	44	31	taxpayers	taxpayer	NOUN
easat-8685	44	32	out	out	ADP
easat-8685	44	33	of	of	ADP
easat-8685	44	34	a	a	DET
easat-8685	44	35	total	total	NOUN
easat-8685	44	36	of	of	ADP
easat-8685	44	37	3.59	3.59	NUM
easat-8685	44	38	million	million	NUM
easat-8685	44	39	nonemployee	nonemployee	NOUN
easat-8685	44	40	taxpayers	taxpayer	NOUN
easat-8685	44	41	required	require	VERB
easat-8685	44	42	to	to	PART
easat-8685	44	43	file	file	VERB
easat-8685	44	44	annual	annual	ADJ
easat-8685	44	45	tax	tax	NOUN
easat-8685	44	46	returns	return	NOUN
easat-8685	44	47	in	in	ADP
easat-8685	44	48	2023	2023	NUM
easat-8685	44	49	[	[	X
easat-8685	44	50	29	29	NUM
easat-8685	44	51	,	,	PUNCT
easat-8685	44	52	30	30	NUM
easat-8685	44	53	]	]	PUNCT
easat-8685	44	54	.	.	PUNCT
easat-8685	45	1	this	this	DET
easat-8685	45	2	disparity	disparity	NOUN
easat-8685	45	3	occurs	occur	VERB
easat-8685	45	4	because	because	SCONJ
easat-8685	45	5	freelancers	freelancer	NOUN
easat-8685	45	6	are	be	AUX
easat-8685	45	7	informal	informal	ADJ
easat-8685	45	8	workers	worker	NOUN
easat-8685	45	9	who	who	PRON
easat-8685	45	10	are	be	AUX
easat-8685	45	11	part	part	NOUN
easat-8685	45	12	of	of	ADP
easat-8685	45	13	the	the	DET
easat-8685	45	14	shadow	shadow	NOUN
easat-8685	45	15	economy	economy	NOUN
easat-8685	45	16	,	,	PUNCT
easat-8685	45	17	which	which	PRON
easat-8685	45	18	is	be	AUX
easat-8685	45	19	not	not	PART
easat-8685	45	20	covered	cover	VERB
easat-8685	45	21	by	by	ADP
easat-8685	45	22	government	government	NOUN
easat-8685	45	23	policies	policy	NOUN
easat-8685	45	24	,	,	PUNCT
easat-8685	45	25	making	make	VERB
easat-8685	45	26	this	this	DET
easat-8685	45	27	group	group	NOUN
easat-8685	45	28	of	of	ADP
easat-8685	45	29	workers	worker	NOUN
easat-8685	45	30	vulnerable	vulnerable	ADJ
easat-8685	45	31	to	to	ADP
easat-8685	45	32	tax	tax	NOUN
easat-8685	45	33	evasion	evasion	NOUN
easat-8685	45	34	.	.	PUNCT
easat-8685	46	1	the	the	DET
easat-8685	46	2	shadow	shadow	NOUN
easat-8685	46	3	economy	economy	NOUN
easat-8685	46	4	experienced	experience	VERB
easat-8685	46	5	will	will	AUX
easat-8685	46	6	endanger	endanger	VERB
easat-8685	46	7	the	the	DET
easat-8685	46	8	country	country	NOUN
easat-8685	46	9	's	's	PART
easat-8685	46	10	economy	economy	NOUN
easat-8685	46	11	by	by	ADP
easat-8685	46	12	distorting	distort	VERB
easat-8685	46	13	and	and	CCONJ
easat-8685	46	14	reducing	reduce	VERB
easat-8685	46	15	tax	tax	NOUN
easat-8685	46	16	revenue	revenue	NOUN
easat-8685	46	17	[	[	X
easat-8685	46	18	31	31	NUM
easat-8685	46	19	,	,	PUNCT
easat-8685	46	20	32	32	NUM
easat-8685	46	21	]	]	PUNCT
easat-8685	46	22	.	.	PUNCT
easat-8685	47	1	therefore	therefore	ADV
easat-8685	47	2	,	,	PUNCT
easat-8685	47	3	tax	tax	NOUN
easat-8685	47	4	compliance	compliance	NOUN
easat-8685	47	5	among	among	ADP
easat-8685	47	6	digital	digital	NOUN
easat-8685	47	7	-	-	PUNCT
easat-8685	47	8	based	base	VERB
easat-8685	47	9	freelancers	freelancer	NOUN
easat-8685	47	10	in	in	ADP
easat-8685	47	11	indonesia	indonesia	PROPN
easat-8685	47	12	is	be	AUX
easat-8685	47	13	a	a	DET
easat-8685	47	14	crucial	crucial	ADJ
easat-8685	47	15	issue	issue	NOUN
easat-8685	47	16	that	that	PRON
easat-8685	47	17	warrants	warrant	NOUN
easat-8685	47	18	further	further	ADJ
easat-8685	47	19	investigation	investigation	NOUN
easat-8685	47	20	.	.	PUNCT
easat-8685	48	1	as	as	SCONJ
easat-8685	48	2	demonstrated	demonstrate	VERB
easat-8685	48	3	by	by	ADP
easat-8685	48	4	the	the	DET
easat-8685	48	5	preceding	precede	VERB
easat-8685	48	6	arguments	argument	NOUN
easat-8685	48	7	,	,	PUNCT
easat-8685	48	8	the	the	DET
easat-8685	48	9	primary	primary	ADJ
easat-8685	48	10	objective	objective	NOUN
easat-8685	48	11	of	of	ADP
easat-8685	48	12	this	this	DET
easat-8685	48	13	study	study	NOUN
easat-8685	48	14	is	be	AUX
easat-8685	48	15	to	to	PART
easat-8685	48	16	investigate	investigate	VERB
easat-8685	48	17	the	the	DET
easat-8685	48	18	impact	impact	NOUN
easat-8685	48	19	of	of	ADP
easat-8685	48	20	trust	trust	NOUN
easat-8685	48	21	in	in	ADP
easat-8685	48	22	authority	authority	NOUN
easat-8685	48	23	and	and	CCONJ
easat-8685	48	24	authority	authority	NOUN
easat-8685	48	25	power	power	NOUN
easat-8685	48	26	on	on	ADP
easat-8685	48	27	tax	tax	NOUN
easat-8685	48	28	compliance	compliance	NOUN
easat-8685	48	29	in	in	ADP
easat-8685	48	30	indonesia	indonesia	PROPN
easat-8685	48	31	,	,	PUNCT
easat-8685	48	32	using	use	VERB
easat-8685	48	33	freelancers	freelancer	NOUN
easat-8685	48	34	as	as	ADP
easat-8685	48	35	research	research	NOUN
easat-8685	48	36	subjects	subject	NOUN
easat-8685	48	37	.	.	PUNCT
easat-8685	49	1	more	more	ADV
easat-8685	49	2	specifically	specifically	ADV
easat-8685	49	3	,	,	PUNCT
easat-8685	49	4	this	this	DET
easat-8685	49	5	study	study	NOUN
easat-8685	49	6	targets	target	VERB
easat-8685	49	7	freelancers	freelancer	NOUN
easat-8685	49	8	who	who	PRON
easat-8685	49	9	use	use	VERB
easat-8685	49	10	internet	internet	NOUN
easat-8685	49	11	technology	technology	NOUN
easat-8685	49	12	and	and	CCONJ
easat-8685	49	13	digital	digital	ADJ
easat-8685	49	14	devices	device	NOUN
easat-8685	49	15	to	to	PART
easat-8685	49	16	perform	perform	VERB
easat-8685	49	17	their	their	PRON
easat-8685	49	18	work	work	NOUN
easat-8685	49	19	.	.	PUNCT
easat-8685	50	1	this	this	DET
easat-8685	50	2	study	study	NOUN
easat-8685	50	3	includes	include	VERB
easat-8685	50	4	socio	socio	NOUN
easat-8685	50	5	-	-	ADJ
easat-8685	50	6	demographic	demographic	ADJ
easat-8685	50	7	control	control	NOUN
easat-8685	50	8	variables	variable	NOUN
easat-8685	50	9	(	(	PUNCT
easat-8685	50	10	age	age	NOUN
easat-8685	50	11	,	,	PUNCT
easat-8685	50	12	gender	gender	NOUN
easat-8685	50	13	,	,	PUNCT
easat-8685	50	14	education	education	NOUN
easat-8685	50	15	level	level	NOUN
easat-8685	50	16	,	,	PUNCT
easat-8685	50	17	and	and	CCONJ
easat-8685	50	18	income	income	NOUN
easat-8685	50	19	)	)	PUNCT
easat-8685	50	20	to	to	PART
easat-8685	50	21	measure	measure	VERB
easat-8685	50	22	the	the	DET
easat-8685	50	23	effect	effect	NOUN
easat-8685	50	24	of	of	ADP
easat-8685	50	25	sample	sample	NOUN
easat-8685	50	26	characteristics	characteristic	NOUN
easat-8685	50	27	on	on	ADP
easat-8685	50	28	tax	tax	NOUN
easat-8685	50	29	compliance	compliance	NOUN
easat-8685	50	30	.	.	PUNCT
easat-8685	51	1	the	the	DET
easat-8685	51	2	analytical	analytical	ADJ
easat-8685	51	3	method	method	NOUN
easat-8685	51	4	used	use	VERB
easat-8685	51	5	to	to	PART
easat-8685	51	6	test	test	VERB
easat-8685	51	7	the	the	DET
easat-8685	51	8	hypothesis	hypothesis	NOUN
easat-8685	51	9	is	be	AUX
easat-8685	51	10	two	two	NUM
easat-8685	51	11	-	-	PUNCT
easat-8685	51	12	step	step	NOUN
easat-8685	51	13	linear	linear	NOUN
easat-8685	51	14	regression	regression	NOUN
easat-8685	51	15	.	.	PUNCT
easat-8685	52	1	the	the	DET
easat-8685	52	2	results	result	NOUN
easat-8685	52	3	show	show	VERB
easat-8685	52	4	that	that	SCONJ
easat-8685	52	5	voluntary	voluntary	ADJ
easat-8685	52	6	tax	tax	NOUN
easat-8685	52	7	compliance	compliance	NOUN
easat-8685	52	8	is	be	AUX
easat-8685	52	9	more	more	ADV
easat-8685	52	10	strongly	strongly	ADV
easat-8685	52	11	influenced	influence	VERB
easat-8685	52	12	by	by	ADP
easat-8685	52	13	authority	authority	NOUN
easat-8685	52	14	power	power	NOUN
easat-8685	52	15	,	,	PUNCT
easat-8685	52	16	especially	especially	ADV
easat-8685	52	17	legitimate	legitimate	ADJ
easat-8685	52	18	power	power	NOUN
easat-8685	52	19	.	.	PUNCT
easat-8685	53	1	furthermore	furthermore	ADV
easat-8685	53	2	,	,	PUNCT
easat-8685	53	3	regarding	regard	VERB
easat-8685	53	4	control	control	NOUN
easat-8685	53	5	variables	variable	NOUN
easat-8685	53	6	,	,	PUNCT
easat-8685	53	7	there	there	PRON
easat-8685	53	8	is	be	VERB
easat-8685	53	9	a	a	DET
easat-8685	53	10	positive	positive	ADJ
easat-8685	53	11	association	association	NOUN
easat-8685	53	12	between	between	ADP
easat-8685	53	13	education	education	NOUN
easat-8685	53	14	level	level	NOUN
easat-8685	53	15	and	and	CCONJ
easat-8685	53	16	voluntary	voluntary	ADJ
easat-8685	53	17	compliance	compliance	NOUN
easat-8685	53	18	.	.	PUNCT
easat-8685	54	1	in	in	ADP
easat-8685	54	2	terms	term	NOUN
easat-8685	54	3	of	of	ADP
easat-8685	54	4	enforced	enforce	VERB
easat-8685	54	5	tax	tax	NOUN
easat-8685	54	6	compliance	compliance	NOUN
easat-8685	54	7	,	,	PUNCT
easat-8685	54	8	the	the	DET
easat-8685	54	9	findings	finding	NOUN
easat-8685	54	10	show	show	VERB
easat-8685	54	11	that	that	SCONJ
easat-8685	54	12	neither	neither	CCONJ
easat-8685	54	13	"	"	PUNCT
easat-8685	54	14	power	power	NOUN
easat-8685	54	15	"	"	PUNCT
easat-8685	54	16	nor	nor	CCONJ
easat-8685	54	17	"	"	PUNCT
easat-8685	54	18	trust	trust	NOUN
easat-8685	54	19	,	,	PUNCT
easat-8685	54	20	"	"	PUNCT
easat-8685	54	21	nor	nor	CCONJ
easat-8685	54	22	their	their	PRON
easat-8685	54	23	interaction	interaction	NOUN
easat-8685	54	24	,	,	PUNCT
easat-8685	54	25	is	be	AUX
easat-8685	54	26	statistically	statistically	ADV
easat-8685	54	27	significant	significant	ADJ
easat-8685	54	28	.	.	PUNCT
easat-8685	55	1	even	even	ADV
easat-8685	55	2	after	after	ADP
easat-8685	55	3	including	include	VERB
easat-8685	55	4	the	the	DET
easat-8685	55	5	control	control	NOUN
easat-8685	55	6	variables	variable	NOUN
easat-8685	55	7	,	,	PUNCT
easat-8685	55	8	the	the	DET
easat-8685	55	9	statistical	statistical	ADJ
easat-8685	55	10	results	result	NOUN
easat-8685	55	11	remained	remain	VERB
easat-8685	55	12	unchanged	unchanged	ADJ
easat-8685	55	13	.	.	PUNCT
easat-8685	56	1	the	the	DET
easat-8685	56	2	present	present	ADJ
easat-8685	56	3	study	study	NOUN
easat-8685	56	4	has	have	VERB
easat-8685	56	5	the	the	DET
easat-8685	56	6	potential	potential	NOUN
easat-8685	56	7	to	to	PART
easat-8685	56	8	make	make	VERB
easat-8685	56	9	a	a	DET
easat-8685	56	10	significant	significant	ADJ
easat-8685	56	11	contribution	contribution	NOUN
easat-8685	56	12	to	to	ADP
easat-8685	56	13	the	the	DET
easat-8685	56	14	extant	extant	ADJ
easat-8685	56	15	literature	literature	NOUN
easat-8685	56	16	on	on	ADP
easat-8685	56	17	tax	tax	NOUN
easat-8685	56	18	compliance	compliance	NOUN
easat-8685	56	19	.	.	PUNCT
easat-8685	57	1	first	first	ADV
easat-8685	57	2	,	,	PUNCT
easat-8685	57	3	this	this	DET
easat-8685	57	4	study	study	NOUN
easat-8685	57	5	offers	offer	VERB
easat-8685	57	6	a	a	DET
easat-8685	57	7	broader	broad	ADJ
easat-8685	57	8	perspective	perspective	NOUN
easat-8685	57	9	from	from	ADP
easat-8685	57	10	developing	develop	VERB
easat-8685	57	11	countries	country	NOUN
easat-8685	57	12	in	in	ADP
easat-8685	57	13	asia	asia	PROPN
easat-8685	57	14	that	that	PRON
easat-8685	57	15	face	face	VERB
easat-8685	57	16	shadow	shadow	NOUN
easat-8685	57	17	economies	economy	NOUN
easat-8685	57	18	.	.	PUNCT
easat-8685	58	1	second	second	ADJ
easat-8685	58	2	,	,	PUNCT
easat-8685	58	3	this	this	DET
easat-8685	58	4	study	study	NOUN
easat-8685	58	5	focuses	focus	VERB
easat-8685	58	6	on	on	ADP
easat-8685	58	7	digitalbased	digitalbase	VERB
easat-8685	58	8	freelance	freelance	NOUN
easat-8685	58	9	workers	worker	NOUN
easat-8685	58	10	who	who	PRON
easat-8685	58	11	are	be	AUX
easat-8685	58	12	part	part	NOUN
easat-8685	58	13	of	of	ADP
easat-8685	58	14	the	the	DET
easat-8685	58	15	informal	informal	ADJ
easat-8685	58	16	sector	sector	NOUN
easat-8685	58	17	,	,	PUNCT
easat-8685	58	18	which	which	PRON
easat-8685	58	19	has	have	AUX
easat-8685	58	20	been	be	AUX
easat-8685	58	21	understudied	understudy	VERB
easat-8685	58	22	.	.	PUNCT
easat-8685	59	1	in	in	ADP
easat-8685	59	2	the	the	DET
easat-8685	59	3	local	local	ADJ
easat-8685	59	4	context	context	NOUN
easat-8685	59	5	,	,	PUNCT
easat-8685	59	6	the	the	DET
easat-8685	59	7	study	study	NOUN
easat-8685	59	8	can	can	AUX
easat-8685	59	9	serve	serve	VERB
easat-8685	59	10	as	as	ADP
easat-8685	59	11	a	a	DET
easat-8685	59	12	valuable	valuable	ADJ
easat-8685	59	13	source	source	NOUN
easat-8685	59	14	of	of	ADP
easat-8685	59	15	information	information	NOUN
easat-8685	59	16	for	for	ADP
easat-8685	59	17	the	the	DET
easat-8685	59	18	government	government	NOUN
easat-8685	59	19	in	in	ADP
easat-8685	59	20	planning	plan	VERB
easat-8685	59	21	more	more	ADV
easat-8685	59	22	effective	effective	ADJ
easat-8685	59	23	tax	tax	NOUN
easat-8685	59	24	policies	policy	NOUN
easat-8685	59	25	and	and	CCONJ
easat-8685	59	26	strategies	strategy	NOUN
easat-8685	59	27	in	in	ADP
easat-8685	59	28	the	the	DET
easat-8685	59	29	future	future	NOUN
easat-8685	59	30	,	,	PUNCT
easat-8685	59	31	particularly	particularly	ADV
easat-8685	59	32	for	for	ADP
easat-8685	59	33	digital	digital	NOUN
easat-8685	59	34	-	-	PUNCT
easat-8685	59	35	based	base	VERB
easat-8685	59	36	freelancers	freelancer	NOUN
easat-8685	59	37	.	.	PUNCT
easat-8685	60	1	the	the	DET
easat-8685	60	2	remainder	remainder	NOUN
easat-8685	60	3	of	of	ADP
easat-8685	60	4	this	this	DET
easat-8685	60	5	paper	paper	NOUN
easat-8685	60	6	is	be	AUX
easat-8685	60	7	structured	structure	VERB
easat-8685	60	8	as	as	SCONJ
easat-8685	60	9	follows	follow	VERB
easat-8685	60	10	.	.	PUNCT
easat-8685	61	1	firstly	firstly	ADV
easat-8685	61	2	,	,	PUNCT
easat-8685	61	3	the	the	DET
easat-8685	61	4	existing	exist	VERB
easat-8685	61	5	literature	literature	NOUN
easat-8685	61	6	is	be	AUX
easat-8685	61	7	reviewed	review	VERB
easat-8685	61	8	.	.	PUNCT
easat-8685	62	1	secondly	secondly	ADV
easat-8685	62	2	,	,	PUNCT
easat-8685	62	3	the	the	DET
easat-8685	62	4	research	research	NOUN
easat-8685	62	5	methodology	methodology	NOUN
easat-8685	62	6	is	be	AUX
easat-8685	62	7	presented	present	VERB
easat-8685	62	8	.	.	PUNCT
easat-8685	63	1	thirdly	thirdly	ADV
easat-8685	63	2	,	,	PUNCT
easat-8685	63	3	the	the	DET
easat-8685	63	4	study	study	NOUN
easat-8685	63	5	's	's	PART
easat-8685	63	6	results	result	NOUN
easat-8685	63	7	are	be	AUX
easat-8685	63	8	presented	present	VERB
easat-8685	63	9	.	.	PUNCT
easat-8685	64	1	the	the	DET
easat-8685	64	2	findings	finding	NOUN
easat-8685	64	3	are	be	AUX
easat-8685	64	4	then	then	ADV
easat-8685	64	5	discussed	discuss	VERB
easat-8685	64	6	,	,	PUNCT
easat-8685	64	7	and	and	CCONJ
easat-8685	64	8	conclusions	conclusion	NOUN
easat-8685	64	9	are	be	AUX
easat-8685	64	10	drawn	draw	VERB
easat-8685	64	11	.	.	PUNCT
easat-8685	65	1	624	624	NUM
easat-8685	65	2	edelweiss	edelweiss	PROPN
easat-8685	65	3	applied	apply	VERB
easat-8685	65	4	science	science	NOUN
easat-8685	65	5	and	and	CCONJ
easat-8685	65	6	technology	technology	NOUN
easat-8685	65	7	issn	issn	PROPN
easat-8685	65	8	:	:	PUNCT
easat-8685	65	9	2576	2576	NUM
easat-8685	65	10	-	-	SYM
easat-8685	65	11	8484	8484	NUM
easat-8685	65	12	vol	vol	NOUN
easat-8685	65	13	.	.	PROPN
easat-8685	66	1	9	9	NUM
easat-8685	66	2	,	,	PUNCT
easat-8685	66	3	no	no	INTJ
easat-8685	66	4	.	.	NOUN
easat-8685	67	1	7	7	NUM
easat-8685	67	2	:	:	PUNCT
easat-8685	67	3	622	622	NUM
easat-8685	67	4	-	-	SYM
easat-8685	67	5	635	635	NUM
easat-8685	67	6	,	,	PUNCT
easat-8685	67	7	2025	2025	NUM
easat-8685	67	8	doi	doi	NOUN
easat-8685	67	9	:	:	PUNCT
easat-8685	67	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	67	11	©	©	PROPN
easat-8685	67	12	2025	2025	NUM
easat-8685	67	13	by	by	ADP
easat-8685	67	14	the	the	DET
easat-8685	67	15	authors	author	NOUN
easat-8685	67	16	;	;	PUNCT
easat-8685	67	17	licensee	licensee	PROPN
easat-8685	67	18	learning	learning	NOUN
easat-8685	67	19	gate	gate	NOUN
easat-8685	67	20	2	2	NUM
easat-8685	67	21	.	.	PUNCT
easat-8685	67	22	literature	literature	NOUN
easat-8685	67	23	review	review	PROPN
easat-8685	67	24	tax	tax	NOUN
easat-8685	67	25	compliance	compliance	NOUN
easat-8685	67	26	is	be	AUX
easat-8685	67	27	broadly	broadly	ADV
easat-8685	67	28	defined	define	VERB
easat-8685	67	29	as	as	ADP
easat-8685	67	30	the	the	DET
easat-8685	67	31	ability	ability	NOUN
easat-8685	67	32	and	and	CCONJ
easat-8685	67	33	willingness	willingness	NOUN
easat-8685	67	34	of	of	ADP
easat-8685	67	35	taxpayers	taxpayer	NOUN
easat-8685	67	36	to	to	PART
easat-8685	67	37	comply	comply	VERB
easat-8685	67	38	with	with	ADP
easat-8685	67	39	tax	tax	NOUN
easat-8685	67	40	regulations	regulation	NOUN
easat-8685	67	41	by	by	ADP
easat-8685	67	42	accurately	accurately	ADV
easat-8685	67	43	and	and	CCONJ
easat-8685	67	44	punctually	punctually	ADV
easat-8685	67	45	calculating	calculate	VERB
easat-8685	67	46	,	,	PUNCT
easat-8685	67	47	paying	pay	VERB
easat-8685	67	48	,	,	PUNCT
easat-8685	67	49	and	and	CCONJ
easat-8685	67	50	reporting	report	VERB
easat-8685	67	51	their	their	PRON
easat-8685	67	52	tax	tax	NOUN
easat-8685	67	53	obligations	obligation	NOUN
easat-8685	67	54	to	to	ADP
easat-8685	67	55	the	the	DET
easat-8685	67	56	competent	competent	ADJ
easat-8685	67	57	authorities	authority	NOUN
easat-8685	67	58	[	[	X
easat-8685	67	59	33	33	NUM
easat-8685	67	60	-	-	SYM
easat-8685	67	61	35	35	NUM
easat-8685	67	62	]	]	PUNCT
easat-8685	67	63	.	.	PUNCT
easat-8685	68	1	meanwhile	meanwhile	ADV
easat-8685	68	2	,	,	PUNCT
easat-8685	68	3	kirchler	kirchler	NOUN
easat-8685	68	4	[	[	X
easat-8685	68	5	8	8	NUM
easat-8685	68	6	]	]	PUNCT
easat-8685	68	7	briefly	briefly	NOUN
easat-8685	68	8	defines	define	VERB
easat-8685	68	9	tax	tax	NOUN
easat-8685	68	10	compliance	compliance	NOUN
easat-8685	68	11	as	as	ADP
easat-8685	68	12	a	a	DET
easat-8685	68	13	neutral	neutral	ADJ
easat-8685	68	14	phrase	phrase	NOUN
easat-8685	68	15	that	that	PRON
easat-8685	68	16	describes	describe	VERB
easat-8685	68	17	the	the	DET
easat-8685	68	18	willingness	willingness	NOUN
easat-8685	68	19	of	of	ADP
easat-8685	68	20	taxpayers	taxpayer	NOUN
easat-8685	68	21	to	to	PART
easat-8685	68	22	pay	pay	VERB
easat-8685	68	23	taxes	taxis	NOUN
easat-8685	68	24	.	.	PUNCT
easat-8685	69	1	the	the	DET
easat-8685	69	2	economic	economic	ADJ
easat-8685	69	3	preventative	preventative	ADJ
easat-8685	69	4	approach	approach	NOUN
easat-8685	69	5	and	and	CCONJ
easat-8685	69	6	the	the	DET
easat-8685	69	7	psychological	psychological	ADJ
easat-8685	69	8	approach	approach	NOUN
easat-8685	69	9	are	be	AUX
easat-8685	69	10	the	the	DET
easat-8685	69	11	two	two	NUM
easat-8685	69	12	methods	method	NOUN
easat-8685	69	13	used	use	VERB
easat-8685	69	14	in	in	ADP
easat-8685	69	15	the	the	DET
easat-8685	69	16	development	development	NOUN
easat-8685	69	17	of	of	ADP
easat-8685	69	18	tax	tax	NOUN
easat-8685	69	19	compliance	compliance	NOUN
easat-8685	69	20	theory	theory	NOUN
easat-8685	69	21	[	[	X
easat-8685	69	22	1	1	NUM
easat-8685	69	23	,	,	PUNCT
easat-8685	69	24	20	20	NUM
easat-8685	69	25	,	,	PUNCT
easat-8685	69	26	36	36	NUM
easat-8685	69	27	]	]	PUNCT
easat-8685	69	28	.	.	PUNCT
easat-8685	70	1	the	the	DET
easat-8685	70	2	economic	economic	ADJ
easat-8685	70	3	preventive	preventive	ADJ
easat-8685	70	4	strategy	strategy	NOUN
easat-8685	70	5	takes	take	VERB
easat-8685	70	6	into	into	ADP
easat-8685	70	7	account	account	NOUN
easat-8685	70	8	a	a	DET
easat-8685	70	9	number	number	NOUN
easat-8685	70	10	of	of	ADP
easat-8685	70	11	issues	issue	NOUN
easat-8685	70	12	,	,	PUNCT
easat-8685	70	13	including	include	VERB
easat-8685	70	14	taxation	taxation	NOUN
easat-8685	70	15	and	and	CCONJ
easat-8685	70	16	information	information	NOUN
easat-8685	70	17	systems	system	NOUN
easat-8685	70	18	,	,	PUNCT
easat-8685	70	19	other	other	ADJ
easat-8685	70	20	parties	party	NOUN
easat-8685	70	21	'	'	PART
easat-8685	70	22	tax	tax	NOUN
easat-8685	70	23	reductions	reduction	NOUN
easat-8685	70	24	,	,	PUNCT
easat-8685	70	25	tax	tax	NOUN
easat-8685	70	26	penalties	penalty	NOUN
easat-8685	70	27	,	,	PUNCT
easat-8685	70	28	the	the	DET
easat-8685	70	29	potential	potential	NOUN
easat-8685	70	30	for	for	ADP
easat-8685	70	31	audits	audits	NOUN
easat-8685	70	32	,	,	PUNCT
easat-8685	70	33	and	and	CCONJ
easat-8685	70	34	the	the	DET
easat-8685	70	35	tax	tax	NOUN
easat-8685	70	36	rates	rate	NOUN
easat-8685	70	37	.	.	PUNCT
easat-8685	71	1	meanwhile	meanwhile	ADV
easat-8685	71	2	,	,	PUNCT
easat-8685	71	3	in	in	ADP
easat-8685	71	4	the	the	DET
easat-8685	71	5	psychological	psychological	ADJ
easat-8685	71	6	approach	approach	NOUN
easat-8685	71	7	,	,	PUNCT
easat-8685	71	8	this	this	PRON
easat-8685	71	9	is	be	AUX
easat-8685	71	10	achieved	achieve	VERB
easat-8685	71	11	by	by	ADP
easat-8685	71	12	considering	consider	VERB
easat-8685	71	13	all	all	DET
easat-8685	71	14	factors	factor	NOUN
easat-8685	71	15	that	that	PRON
easat-8685	71	16	impact	impact	VERB
easat-8685	71	17	the	the	DET
easat-8685	71	18	psychology	psychology	NOUN
easat-8685	71	19	of	of	ADP
easat-8685	71	20	taxpayers	taxpayer	NOUN
easat-8685	71	21	,	,	PUNCT
easat-8685	71	22	both	both	CCONJ
easat-8685	71	23	compliant	compliant	ADJ
easat-8685	71	24	and	and	CCONJ
easat-8685	71	25	non	non	ADJ
easat-8685	71	26	-	-	ADJ
easat-8685	71	27	compliant	compliant	ADJ
easat-8685	71	28	.	.	PUNCT
easat-8685	72	1	a	a	DET
easat-8685	72	2	psychological	psychological	ADJ
easat-8685	72	3	assessment	assessment	NOUN
easat-8685	72	4	of	of	ADP
easat-8685	72	5	tax	tax	NOUN
easat-8685	72	6	compliance	compliance	NOUN
easat-8685	72	7	takes	take	VERB
easat-8685	72	8	into	into	ADP
easat-8685	72	9	account	account	NOUN
easat-8685	72	10	indicators	indicator	NOUN
easat-8685	72	11	including	include	VERB
easat-8685	72	12	tax	tax	NOUN
easat-8685	72	13	morale	morale	NOUN
easat-8685	72	14	,	,	PUNCT
easat-8685	72	15	the	the	DET
easat-8685	72	16	complexity	complexity	NOUN
easat-8685	72	17	of	of	ADP
easat-8685	72	18	tax	tax	NOUN
easat-8685	72	19	regulations	regulation	NOUN
easat-8685	72	20	,	,	PUNCT
easat-8685	72	21	general	general	ADJ
easat-8685	72	22	standards	standard	NOUN
easat-8685	72	23	(	(	PUNCT
easat-8685	72	24	including	include	VERB
easat-8685	72	25	social	social	ADJ
easat-8685	72	26	,	,	PUNCT
easat-8685	72	27	personal	personal	ADJ
easat-8685	72	28	attitudes	attitude	NOUN
easat-8685	72	29	,	,	PUNCT
easat-8685	72	30	and	and	CCONJ
easat-8685	72	31	values	value	NOUN
easat-8685	72	32	)	)	PUNCT
easat-8685	72	33	,	,	PUNCT
easat-8685	72	34	and	and	CCONJ
easat-8685	72	35	feeling	feeling	NOUN
easat-8685	72	36	of	of	ADP
easat-8685	72	37	fairness	fairness	NOUN
easat-8685	72	38	(	(	PUNCT
easat-8685	72	39	distributive	distributive	ADJ
easat-8685	72	40	,	,	PUNCT
easat-8685	72	41	procedural	procedural	ADJ
easat-8685	72	42	,	,	PUNCT
easat-8685	72	43	and	and	CCONJ
easat-8685	72	44	redistributive	redistributive	ADJ
easat-8685	72	45	)	)	PUNCT
easat-8685	73	1	[	[	X
easat-8685	73	2	37	37	NUM
easat-8685	73	3	,	,	PUNCT
easat-8685	73	4	38	38	NUM
easat-8685	73	5	]	]	PUNCT
easat-8685	73	6	.	.	PUNCT
easat-8685	74	1	however	however	ADV
easat-8685	74	2	,	,	PUNCT
easat-8685	74	3	empirical	empirical	ADJ
easat-8685	74	4	studies	study	NOUN
easat-8685	74	5	have	have	AUX
easat-8685	74	6	found	find	VERB
easat-8685	74	7	both	both	DET
easat-8685	74	8	economic	economic	ADJ
easat-8685	74	9	and	and	CCONJ
easat-8685	74	10	psychological	psychological	ADJ
easat-8685	74	11	approaches	approach	NOUN
easat-8685	74	12	inconsistent	inconsistent	ADJ
easat-8685	74	13	[	[	X
easat-8685	74	14	7	7	NUM
easat-8685	74	15	,	,	PUNCT
easat-8685	74	16	20	20	NUM
easat-8685	74	17	]	]	PUNCT
easat-8685	74	18	.	.	PUNCT
easat-8685	75	1	a	a	DET
easat-8685	75	2	significant	significant	ADJ
easat-8685	75	3	number	number	NOUN
easat-8685	75	4	of	of	ADP
easat-8685	75	5	studies	study	NOUN
easat-8685	75	6	on	on	ADP
easat-8685	75	7	tax	tax	NOUN
easat-8685	75	8	compliance	compliance	NOUN
easat-8685	75	9	have	have	AUX
easat-8685	75	10	identified	identify	VERB
easat-8685	75	11	social	social	ADJ
easat-8685	75	12	dilemmas	dilemma	NOUN
easat-8685	75	13	as	as	ADP
easat-8685	75	14	a	a	DET
easat-8685	75	15	prominent	prominent	ADJ
easat-8685	75	16	topic	topic	NOUN
easat-8685	75	17	in	in	ADP
easat-8685	75	18	recent	recent	ADJ
easat-8685	75	19	decades	decade	NOUN
easat-8685	75	20	,	,	PUNCT
easat-8685	75	21	where	where	SCONJ
easat-8685	75	22	tax	tax	NOUN
easat-8685	75	23	payment	payment	NOUN
easat-8685	75	24	activities	activity	NOUN
easat-8685	75	25	that	that	PRON
easat-8685	75	26	prioritize	prioritize	VERB
easat-8685	75	27	short	short	ADJ
easat-8685	75	28	-	-	PUNCT
easat-8685	75	29	term	term	NOUN
easat-8685	75	30	personal	personal	ADJ
easat-8685	75	31	interests	interest	NOUN
easat-8685	75	32	to	to	PART
easat-8685	75	33	minimize	minimize	VERB
easat-8685	75	34	tax	tax	NOUN
easat-8685	75	35	payments	payment	NOUN
easat-8685	75	36	are	be	AUX
easat-8685	75	37	considered	consider	VERB
easat-8685	75	38	to	to	PART
easat-8685	75	39	be	be	AUX
easat-8685	75	40	related	relate	VERB
easat-8685	75	41	to	to	ADP
easat-8685	75	42	interactions	interaction	NOUN
easat-8685	75	43	between	between	ADP
easat-8685	75	44	tax	tax	NOUN
easat-8685	75	45	authorities	authority	NOUN
easat-8685	75	46	and	and	CCONJ
easat-8685	75	47	taxpayers	taxpayer	NOUN
easat-8685	75	48	.	.	PUNCT
easat-8685	76	1	the	the	DET
easat-8685	76	2	ambiguous	ambiguous	ADJ
easat-8685	76	3	findings	finding	NOUN
easat-8685	76	4	of	of	ADP
easat-8685	76	5	previous	previous	ADJ
easat-8685	76	6	theories	theory	NOUN
easat-8685	76	7	and	and	CCONJ
easat-8685	76	8	the	the	DET
easat-8685	76	9	emergence	emergence	NOUN
easat-8685	76	10	of	of	ADP
easat-8685	76	11	social	social	ADJ
easat-8685	76	12	dilemmas	dilemma	NOUN
easat-8685	76	13	gave	give	VERB
easat-8685	76	14	rise	rise	NOUN
easat-8685	76	15	to	to	ADP
easat-8685	76	16	a	a	DET
easat-8685	76	17	concept	concept	NOUN
easat-8685	76	18	of	of	ADP
easat-8685	76	19	tax	tax	NOUN
easat-8685	76	20	compliance	compliance	NOUN
easat-8685	76	21	known	know	VERB
easat-8685	76	22	as	as	ADP
easat-8685	76	23	the	the	DET
easat-8685	76	24	slippery	slippery	ADJ
easat-8685	76	25	slope	slope	NOUN
easat-8685	76	26	framework	framework	NOUN
easat-8685	76	27	.	.	PUNCT
easat-8685	77	1	based	base	VERB
easat-8685	77	2	on	on	ADP
easat-8685	77	3	the	the	DET
easat-8685	77	4	slippery	slippery	ADJ
easat-8685	77	5	slope	slope	NOUN
easat-8685	77	6	framework	framework	NOUN
easat-8685	77	7	,	,	PUNCT
easat-8685	77	8	this	this	DET
easat-8685	77	9	social	social	ADJ
easat-8685	77	10	dilemma	dilemma	NOUN
easat-8685	77	11	can	can	AUX
easat-8685	77	12	be	be	AUX
easat-8685	77	13	resolved	resolve	VERB
easat-8685	77	14	and	and	CCONJ
easat-8685	77	15	tax	tax	NOUN
easat-8685	77	16	compliance	compliance	NOUN
easat-8685	77	17	ensured	ensure	VERB
easat-8685	77	18	through	through	ADP
easat-8685	77	19	two	two	NUM
easat-8685	77	20	key	key	ADJ
easat-8685	77	21	dimensions	dimension	NOUN
easat-8685	77	22	:	:	PUNCT
easat-8685	77	23	trust	trust	NOUN
easat-8685	77	24	in	in	ADP
easat-8685	77	25	tax	tax	NOUN
easat-8685	77	26	authorities	authority	NOUN
easat-8685	77	27	and	and	CCONJ
easat-8685	77	28	the	the	DET
easat-8685	77	29	authority	authority	NOUN
easat-8685	77	30	's	's	PART
easat-8685	77	31	power	power	NOUN
easat-8685	77	32	[	[	X
easat-8685	77	33	20	20	NUM
easat-8685	77	34	,	,	PUNCT
easat-8685	77	35	39	39	NUM
easat-8685	77	36	,	,	PUNCT
easat-8685	77	37	40	40	NUM
easat-8685	77	38	]	]	PUNCT
easat-8685	77	39	.	.	PUNCT
easat-8685	78	1	additionally	additionally	ADV
easat-8685	78	2	,	,	PUNCT
easat-8685	78	3	this	this	DET
easat-8685	78	4	framework	framework	NOUN
easat-8685	78	5	assumes	assume	VERB
easat-8685	78	6	that	that	SCONJ
easat-8685	78	7	each	each	DET
easat-8685	78	8	dimension	dimension	NOUN
easat-8685	78	9	stimulates	stimulate	VERB
easat-8685	78	10	tax	tax	NOUN
easat-8685	78	11	compliance	compliance	NOUN
easat-8685	78	12	with	with	ADP
easat-8685	78	13	distinct	distinct	ADJ
easat-8685	78	14	motivations	motivation	NOUN
easat-8685	78	15	.	.	PUNCT
easat-8685	79	1	if	if	SCONJ
easat-8685	79	2	the	the	DET
easat-8685	79	3	relationship	relationship	NOUN
easat-8685	79	4	between	between	ADP
easat-8685	79	5	taxpayers	taxpayer	NOUN
easat-8685	79	6	and	and	CCONJ
easat-8685	79	7	tax	tax	NOUN
easat-8685	79	8	authorities	authority	NOUN
easat-8685	79	9	is	be	AUX
easat-8685	79	10	dominated	dominate	VERB
easat-8685	79	11	by	by	ADP
easat-8685	79	12	power	power	NOUN
easat-8685	79	13	,	,	PUNCT
easat-8685	79	14	then	then	ADV
easat-8685	79	15	fear	fear	NOUN
easat-8685	79	16	of	of	ADP
easat-8685	79	17	punishment	punishment	NOUN
easat-8685	79	18	will	will	AUX
easat-8685	79	19	encourage	encourage	VERB
easat-8685	79	20	taxpayers	taxpayer	NOUN
easat-8685	79	21	to	to	PART
easat-8685	79	22	comply	comply	VERB
easat-8685	79	23	.	.	PUNCT
easat-8685	80	1	on	on	ADP
easat-8685	80	2	the	the	DET
easat-8685	80	3	other	other	ADJ
easat-8685	80	4	hand	hand	NOUN
easat-8685	80	5	,	,	PUNCT
easat-8685	80	6	if	if	SCONJ
easat-8685	80	7	trust	trust	NOUN
easat-8685	80	8	is	be	AUX
easat-8685	80	9	the	the	DET
easat-8685	80	10	dominant	dominant	ADJ
easat-8685	80	11	dimension	dimension	NOUN
easat-8685	80	12	of	of	ADP
easat-8685	80	13	the	the	DET
easat-8685	80	14	relationship	relationship	NOUN
easat-8685	80	15	between	between	ADP
easat-8685	80	16	the	the	DET
easat-8685	80	17	two	two	NUM
easat-8685	80	18	,	,	PUNCT
easat-8685	80	19	then	then	ADV
easat-8685	80	20	taxpayers	taxpayer	NOUN
easat-8685	80	21	will	will	AUX
easat-8685	80	22	be	be	AUX
easat-8685	80	23	willing	willing	ADJ
easat-8685	80	24	to	to	PART
easat-8685	80	25	cooperate	cooperate	VERB
easat-8685	80	26	because	because	SCONJ
easat-8685	80	27	they	they	PRON
easat-8685	80	28	believe	believe	VERB
easat-8685	80	29	in	in	ADP
easat-8685	80	30	a	a	DET
easat-8685	80	31	fair	fair	ADJ
easat-8685	80	32	tax	tax	NOUN
easat-8685	80	33	system	system	NOUN
easat-8685	80	34	.	.	PUNCT
easat-8685	81	1	therefore	therefore	ADV
easat-8685	81	2	,	,	PUNCT
easat-8685	81	3	the	the	DET
easat-8685	81	4	slippery	slippery	ADJ
easat-8685	81	5	slope	slope	NOUN
easat-8685	81	6	framework	framework	NOUN
easat-8685	81	7	[	[	X
easat-8685	81	8	20	20	NUM
easat-8685	81	9	,	,	PUNCT
easat-8685	81	10	41	41	NUM
easat-8685	81	11	]	]	PUNCT
easat-8685	81	12	divides	divide	VERB
easat-8685	81	13	tax	tax	NOUN
easat-8685	81	14	compliance	compliance	NOUN
easat-8685	81	15	into	into	ADP
easat-8685	81	16	two	two	NUM
easat-8685	81	17	forms	form	NOUN
easat-8685	81	18	:	:	PUNCT
easat-8685	81	19	voluntary	voluntary	ADJ
easat-8685	81	20	and	and	CCONJ
easat-8685	81	21	enforced	enforce	VERB
easat-8685	81	22	.	.	PUNCT
easat-8685	82	1	regardless	regardless	ADV
easat-8685	82	2	of	of	ADP
easat-8685	82	3	the	the	DET
easat-8685	82	4	form	form	NOUN
easat-8685	82	5	of	of	ADP
easat-8685	82	6	compliance	compliance	NOUN
easat-8685	82	7	that	that	PRON
easat-8685	82	8	emerges	emerge	VERB
easat-8685	82	9	,	,	PUNCT
easat-8685	82	10	whether	whether	SCONJ
easat-8685	82	11	in	in	ADP
easat-8685	82	12	conditions	condition	NOUN
easat-8685	82	13	of	of	ADP
easat-8685	82	14	high	high	ADJ
easat-8685	82	15	trust	trust	NOUN
easat-8685	82	16	or	or	CCONJ
easat-8685	82	17	strong	strong	ADJ
easat-8685	82	18	power	power	NOUN
easat-8685	82	19	,	,	PUNCT
easat-8685	82	20	both	both	PRON
easat-8685	82	21	result	result	VERB
easat-8685	82	22	in	in	ADP
easat-8685	82	23	high	high	ADJ
easat-8685	82	24	levels	level	NOUN
easat-8685	82	25	of	of	ADP
easat-8685	82	26	compliance	compliance	NOUN
easat-8685	82	27	.	.	PUNCT
easat-8685	83	1	it	it	PRON
easat-8685	83	2	is	be	AUX
easat-8685	83	3	essential	essential	ADJ
easat-8685	83	4	to	to	PART
easat-8685	83	5	note	note	VERB
easat-8685	83	6	that	that	SCONJ
easat-8685	83	7	the	the	DET
easat-8685	83	8	dominance	dominance	NOUN
easat-8685	83	9	of	of	ADP
easat-8685	83	10	either	either	DET
easat-8685	83	11	dimension	dimension	NOUN
easat-8685	83	12	in	in	ADP
easat-8685	83	13	shaping	shape	VERB
easat-8685	83	14	compliance	compliance	NOUN
easat-8685	83	15	motivation	motivation	NOUN
easat-8685	83	16	—	—	PUNCT
easat-8685	83	17	whether	whether	SCONJ
easat-8685	83	18	voluntary	voluntary	ADJ
easat-8685	83	19	or	or	CCONJ
easat-8685	83	20	enforced	enforce	VERB
easat-8685	83	21	—	—	PUNCT
easat-8685	83	22	is	be	AUX
easat-8685	83	23	driven	drive	VERB
easat-8685	83	24	by	by	ADP
easat-8685	83	25	the	the	DET
easat-8685	83	26	quality	quality	NOUN
easat-8685	83	27	of	of	ADP
easat-8685	83	28	the	the	DET
easat-8685	83	29	relationship	relationship	NOUN
easat-8685	83	30	between	between	ADP
easat-8685	83	31	the	the	DET
easat-8685	83	32	authority	authority	NOUN
easat-8685	83	33	and	and	CCONJ
easat-8685	83	34	the	the	DET
easat-8685	83	35	taxpayer	taxpayer	NOUN
easat-8685	84	1	[	[	X
easat-8685	84	2	20	20	NUM
easat-8685	84	3	]	]	PUNCT
easat-8685	84	4	.	.	PUNCT
easat-8685	85	1	a	a	DET
easat-8685	85	2	relationship	relationship	NOUN
easat-8685	85	3	based	base	VERB
easat-8685	85	4	on	on	ADP
easat-8685	85	5	trust	trust	NOUN
easat-8685	85	6	and	and	CCONJ
easat-8685	85	7	mutual	mutual	ADJ
easat-8685	85	8	respect	respect	NOUN
easat-8685	85	9	can	can	AUX
easat-8685	85	10	reduce	reduce	VERB
easat-8685	85	11	social	social	ADJ
easat-8685	85	12	distance	distance	NOUN
easat-8685	85	13	and	and	CCONJ
easat-8685	85	14	create	create	VERB
easat-8685	85	15	a	a	DET
easat-8685	85	16	synergistic	synergistic	ADJ
easat-8685	85	17	climate	climate	NOUN
easat-8685	85	18	,	,	PUNCT
easat-8685	85	19	ultimately	ultimately	ADV
easat-8685	85	20	encouraging	encourage	VERB
easat-8685	85	21	voluntary	voluntary	ADJ
easat-8685	85	22	tax	tax	NOUN
easat-8685	85	23	compliance	compliance	NOUN
easat-8685	85	24	[	[	X
easat-8685	85	25	20	20	NUM
easat-8685	85	26	,	,	PUNCT
easat-8685	85	27	42	42	NUM
easat-8685	85	28	,	,	PUNCT
easat-8685	85	29	43	43	NUM
easat-8685	85	30	]	]	PUNCT
easat-8685	85	31	.	.	PUNCT
easat-8685	86	1	thus	thus	ADV
easat-8685	86	2	,	,	PUNCT
easat-8685	86	3	taxpayers	taxpayer	NOUN
easat-8685	86	4	will	will	AUX
easat-8685	86	5	fulfill	fulfill	VERB
easat-8685	86	6	their	their	PRON
easat-8685	86	7	tax	tax	NOUN
easat-8685	86	8	obligations	obligation	NOUN
easat-8685	86	9	based	base	VERB
easat-8685	86	10	on	on	ADP
easat-8685	86	11	internal	internal	ADJ
easat-8685	86	12	motivation	motivation	NOUN
easat-8685	86	13	,	,	PUNCT
easat-8685	86	14	where	where	SCONJ
easat-8685	86	15	tax	tax	NOUN
easat-8685	86	16	payment	payment	NOUN
easat-8685	86	17	is	be	AUX
easat-8685	86	18	considered	consider	VERB
easat-8685	86	19	a	a	DET
easat-8685	86	20	fair	fair	ADJ
easat-8685	86	21	system	system	NOUN
easat-8685	86	22	and	and	CCONJ
easat-8685	86	23	a	a	DET
easat-8685	86	24	mandatory	mandatory	ADJ
easat-8685	86	25	contribution	contribution	NOUN
easat-8685	86	26	as	as	ADP
easat-8685	86	27	citizens	citizen	NOUN
easat-8685	86	28	[	[	X
easat-8685	86	29	44	44	NUM
easat-8685	86	30	]	]	PUNCT
easat-8685	86	31	.	.	PUNCT
easat-8685	87	1	on	on	ADP
easat-8685	87	2	the	the	DET
easat-8685	87	3	other	other	ADJ
easat-8685	87	4	hand	hand	NOUN
easat-8685	87	5	,	,	PUNCT
easat-8685	87	6	a	a	DET
easat-8685	87	7	relationship	relationship	NOUN
easat-8685	87	8	marked	mark	VERB
easat-8685	87	9	by	by	ADP
easat-8685	87	10	mutual	mutual	ADJ
easat-8685	87	11	suspicion	suspicion	NOUN
easat-8685	87	12	and	and	CCONJ
easat-8685	87	13	unfair	unfair	ADJ
easat-8685	87	14	treatment	treatment	NOUN
easat-8685	87	15	will	will	AUX
easat-8685	87	16	widen	widen	VERB
easat-8685	87	17	the	the	DET
easat-8685	87	18	social	social	ADJ
easat-8685	87	19	distance	distance	NOUN
easat-8685	87	20	and	and	CCONJ
easat-8685	87	21	create	create	VERB
easat-8685	87	22	an	an	DET
easat-8685	87	23	antagonistic	antagonistic	ADJ
easat-8685	87	24	climate	climate	NOUN
easat-8685	87	25	,	,	PUNCT
easat-8685	87	26	ultimately	ultimately	ADV
easat-8685	87	27	encouraging	encourage	VERB
easat-8685	87	28	enforced	enforce	VERB
easat-8685	87	29	tax	tax	NOUN
easat-8685	87	30	compliance	compliance	NOUN
easat-8685	87	31	[	[	X
easat-8685	87	32	1	1	NUM
easat-8685	87	33	,	,	PUNCT
easat-8685	87	34	20	20	NUM
easat-8685	87	35	,	,	PUNCT
easat-8685	87	36	45	45	NUM
easat-8685	87	37	,	,	PUNCT
easat-8685	87	38	46	46	NUM
easat-8685	87	39	]	]	PUNCT
easat-8685	87	40	.	.	PUNCT
easat-8685	88	1	taxpayers	taxpayer	NOUN
easat-8685	88	2	will	will	AUX
easat-8685	88	3	feel	feel	VERB
easat-8685	88	4	compelled	compel	VERB
easat-8685	88	5	to	to	PART
easat-8685	88	6	fulfill	fulfill	VERB
easat-8685	88	7	their	their	PRON
easat-8685	88	8	tax	tax	NOUN
easat-8685	88	9	obligations	obligation	NOUN
easat-8685	88	10	,	,	PUNCT
easat-8685	88	11	where	where	SCONJ
easat-8685	88	12	compliance	compliance	NOUN
easat-8685	88	13	with	with	ADP
easat-8685	88	14	tax	tax	NOUN
easat-8685	88	15	regulations	regulation	NOUN
easat-8685	88	16	is	be	AUX
easat-8685	88	17	driven	drive	VERB
easat-8685	88	18	by	by	ADP
easat-8685	88	19	high	high	ADJ
easat-8685	88	20	non	non	ADJ
easat-8685	88	21	-	-	ADJ
easat-8685	88	22	compliance	compliance	ADJ
easat-8685	88	23	costs	cost	NOUN
easat-8685	88	24	[	[	X
easat-8685	88	25	1	1	NUM
easat-8685	88	26	,	,	PUNCT
easat-8685	88	27	39	39	NUM
easat-8685	88	28	,	,	PUNCT
easat-8685	88	29	47	47	NUM
easat-8685	88	30	]	]	PUNCT
easat-8685	88	31	.	.	PUNCT
easat-8685	89	1	hence	hence	ADV
easat-8685	89	2	,	,	PUNCT
easat-8685	89	3	it	it	PRON
easat-8685	89	4	can	can	AUX
easat-8685	89	5	be	be	AUX
easat-8685	89	6	assumed	assume	VERB
easat-8685	89	7	that	that	SCONJ
easat-8685	89	8	voluntary	voluntary	ADJ
easat-8685	89	9	tax	tax	NOUN
easat-8685	89	10	compliance	compliance	NOUN
easat-8685	89	11	can	can	AUX
easat-8685	89	12	occur	occur	VERB
easat-8685	89	13	without	without	ADP
easat-8685	89	14	coercion	coercion	NOUN
easat-8685	89	15	from	from	ADP
easat-8685	89	16	tax	tax	NOUN
easat-8685	89	17	authorities	authority	NOUN
easat-8685	89	18	.	.	PUNCT
easat-8685	90	1	in	in	ADP
easat-8685	90	2	contrast	contrast	NOUN
easat-8685	90	3	,	,	PUNCT
easat-8685	90	4	enforced	enforce	VERB
easat-8685	90	5	tax	tax	NOUN
easat-8685	90	6	compliance	compliance	NOUN
easat-8685	90	7	refers	refer	VERB
easat-8685	90	8	to	to	ADP
easat-8685	90	9	tax	tax	NOUN
easat-8685	90	10	compliance	compliance	NOUN
easat-8685	90	11	driven	drive	VERB
easat-8685	90	12	by	by	ADP
easat-8685	90	13	external	external	ADJ
easat-8685	90	14	pressures	pressure	NOUN
easat-8685	90	15	,	,	PUNCT
easat-8685	90	16	such	such	ADJ
easat-8685	90	17	as	as	ADP
easat-8685	90	18	strict	strict	ADJ
easat-8685	90	19	supervision	supervision	NOUN
easat-8685	90	20	,	,	PUNCT
easat-8685	90	21	threats	threat	NOUN
easat-8685	90	22	of	of	ADP
easat-8685	90	23	sanctions	sanction	NOUN
easat-8685	90	24	,	,	PUNCT
easat-8685	90	25	and	and	CCONJ
easat-8685	90	26	vigorous	vigorous	ADJ
easat-8685	90	27	law	law	NOUN
easat-8685	90	28	enforcement	enforcement	NOUN
easat-8685	90	29	[	[	X
easat-8685	90	30	20	20	NUM
easat-8685	90	31	,	,	PUNCT
easat-8685	90	32	23	23	NUM
easat-8685	90	33	,	,	PUNCT
easat-8685	90	34	46	46	NUM
easat-8685	90	35	,	,	PUNCT
easat-8685	90	36	48	48	NUM
easat-8685	90	37	]	]	PUNCT
easat-8685	90	38	.	.	PUNCT
easat-8685	91	1	although	although	SCONJ
easat-8685	91	2	tax	tax	NOUN
easat-8685	91	3	collection	collection	NOUN
easat-8685	91	4	does	do	AUX
easat-8685	91	5	not	not	PART
easat-8685	91	6	prioritize	prioritize	VERB
easat-8685	91	7	compliance	compliance	NOUN
easat-8685	91	8	motivation	motivation	NOUN
easat-8685	91	9	,	,	PUNCT
easat-8685	91	10	considerations	consideration	NOUN
easat-8685	91	11	related	relate	VERB
easat-8685	91	12	to	to	ADP
easat-8685	91	13	voluntary	voluntary	ADJ
easat-8685	91	14	and	and	CCONJ
easat-8685	91	15	enforced	enforce	VERB
easat-8685	91	16	compliance	compliance	NOUN
easat-8685	91	17	are	be	AUX
easat-8685	91	18	crucial	crucial	ADJ
easat-8685	91	19	for	for	ADP
easat-8685	91	20	determining	determine	VERB
easat-8685	91	21	the	the	DET
easat-8685	91	22	appropriate	appropriate	ADJ
easat-8685	91	23	authority	authority	NOUN
easat-8685	91	24	approach	approach	NOUN
easat-8685	91	25	[	[	X
easat-8685	91	26	23	23	NUM
easat-8685	91	27	,	,	PUNCT
easat-8685	91	28	38	38	NUM
easat-8685	91	29	,	,	PUNCT
easat-8685	91	30	39	39	NUM
easat-8685	91	31	,	,	PUNCT
easat-8685	91	32	49	49	NUM
easat-8685	91	33	]	]	PUNCT
easat-8685	91	34	.	.	PUNCT
easat-8685	92	1	the	the	DET
easat-8685	92	2	right	right	ADJ
easat-8685	92	3	approach	approach	NOUN
easat-8685	92	4	is	be	AUX
easat-8685	92	5	needed	need	VERB
easat-8685	92	6	because	because	SCONJ
easat-8685	92	7	the	the	DET
easat-8685	92	8	attitude	attitude	NOUN
easat-8685	92	9	of	of	ADP
easat-8685	92	10	the	the	DET
easat-8685	92	11	authorities	authority	NOUN
easat-8685	92	12	influences	influence	VERB
easat-8685	92	13	the	the	DET
easat-8685	92	14	actions	action	NOUN
easat-8685	92	15	of	of	ADP
easat-8685	92	16	taxpayers	taxpayer	NOUN
easat-8685	92	17	[	[	X
easat-8685	92	18	23	23	NUM
easat-8685	92	19	,	,	PUNCT
easat-8685	92	20	50	50	NUM
easat-8685	92	21	,	,	PUNCT
easat-8685	92	22	51	51	NUM
easat-8685	92	23	]	]	PUNCT
easat-8685	92	24	.	.	PUNCT
easat-8685	93	1	providing	provide	VERB
easat-8685	93	2	friendly	friendly	ADJ
easat-8685	93	3	service	service	NOUN
easat-8685	93	4	accompanied	accompany	VERB
easat-8685	93	5	by	by	ADP
easat-8685	93	6	education	education	NOUN
easat-8685	93	7	is	be	AUX
easat-8685	93	8	an	an	DET
easat-8685	93	9	appropriate	appropriate	ADJ
easat-8685	93	10	strategy	strategy	NOUN
easat-8685	93	11	for	for	ADP
easat-8685	93	12	cooperative	cooperative	ADJ
easat-8685	93	13	taxpayers	taxpayer	NOUN
easat-8685	93	14	,	,	PUNCT
easat-8685	93	15	which	which	PRON
easat-8685	93	16	will	will	AUX
easat-8685	93	17	ultimately	ultimately	ADV
easat-8685	93	18	maintain	maintain	VERB
easat-8685	93	19	compliance	compliance	NOUN
easat-8685	93	20	[	[	X
easat-8685	93	21	52	52	NUM
easat-8685	93	22	,	,	PUNCT
easat-8685	93	23	53	53	NUM
easat-8685	93	24	]	]	PUNCT
easat-8685	93	25	.	.	PUNCT
easat-8685	94	1	meanwhile	meanwhile	ADV
easat-8685	94	2	,	,	PUNCT
easat-8685	94	3	for	for	ADP
easat-8685	94	4	repeat	repeat	NOUN
easat-8685	94	5	tax	tax	NOUN
easat-8685	94	6	violators	violator	NOUN
easat-8685	94	7	,	,	PUNCT
easat-8685	94	8	monitoring	monitoring	NOUN
easat-8685	94	9	and	and	CCONJ
easat-8685	94	10	penalties	penalty	NOUN
easat-8685	94	11	are	be	AUX
easat-8685	94	12	necessary	necessary	ADJ
easat-8685	94	13	to	to	PART
easat-8685	94	14	improve	improve	VERB
easat-8685	94	15	compliance	compliance	NOUN
easat-8685	94	16	[	[	X
easat-8685	94	17	54	54	NUM
easat-8685	94	18	,	,	PUNCT
easat-8685	94	19	55	55	NUM
easat-8685	94	20	]	]	PUNCT
easat-8685	94	21	.	.	PUNCT
easat-8685	95	1	given	give	VERB
easat-8685	95	2	the	the	DET
easat-8685	95	3	foregoing	foregoing	NOUN
easat-8685	95	4	,	,	PUNCT
easat-8685	95	5	the	the	DET
easat-8685	95	6	following	follow	VERB
easat-8685	95	7	hypothesis	hypothesis	NOUN
easat-8685	95	8	is	be	AUX
easat-8685	95	9	proposed	propose	VERB
easat-8685	95	10	:	:	PUNCT
easat-8685	95	11	625	625	NUM
easat-8685	95	12	edelweiss	edelweiss	PROPN
easat-8685	95	13	applied	apply	VERB
easat-8685	95	14	science	science	NOUN
easat-8685	95	15	and	and	CCONJ
easat-8685	95	16	technology	technology	NOUN
easat-8685	95	17	issn	issn	PROPN
easat-8685	95	18	:	:	PUNCT
easat-8685	95	19	2576	2576	NUM
easat-8685	95	20	-	-	SYM
easat-8685	95	21	8484	8484	NUM
easat-8685	95	22	vol	vol	NOUN
easat-8685	95	23	.	.	PROPN
easat-8685	96	1	9	9	NUM
easat-8685	96	2	,	,	PUNCT
easat-8685	96	3	no	no	INTJ
easat-8685	96	4	.	.	NOUN
easat-8685	97	1	7	7	NUM
easat-8685	97	2	:	:	PUNCT
easat-8685	97	3	622	622	NUM
easat-8685	97	4	-	-	SYM
easat-8685	97	5	635	635	NUM
easat-8685	97	6	,	,	PUNCT
easat-8685	97	7	2025	2025	NUM
easat-8685	97	8	doi	doi	NOUN
easat-8685	97	9	:	:	PUNCT
easat-8685	97	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	97	11	©	©	PROPN
easat-8685	97	12	2025	2025	NUM
easat-8685	97	13	by	by	ADP
easat-8685	97	14	the	the	DET
easat-8685	97	15	authors	author	NOUN
easat-8685	97	16	;	;	PUNCT
easat-8685	97	17	licensee	licensee	PROPN
easat-8685	97	18	learning	learning	NOUN
easat-8685	97	19	gate	gate	NOUN
easat-8685	97	20	2.1	2.1	NUM
easat-8685	97	21	.	.	PUNCT
easat-8685	98	1	trust	trust	NOUN
easat-8685	98	2	in	in	ADP
easat-8685	98	3	authorities	authority	NOUN
easat-8685	98	4	one	one	NUM
easat-8685	98	5	of	of	ADP
easat-8685	98	6	the	the	DET
easat-8685	98	7	primary	primary	ADJ
easat-8685	98	8	propositions	proposition	NOUN
easat-8685	98	9	of	of	ADP
easat-8685	98	10	the	the	DET
easat-8685	98	11	slippery	slippery	ADJ
easat-8685	98	12	slope	slope	NOUN
easat-8685	98	13	framework	framework	NOUN
easat-8685	98	14	is	be	AUX
easat-8685	98	15	that	that	PRON
easat-8685	98	16	trust	trust	NOUN
easat-8685	98	17	in	in	ADP
easat-8685	98	18	tax	tax	NOUN
easat-8685	98	19	authorities	authority	NOUN
easat-8685	98	20	predicts	predict	VERB
easat-8685	98	21	voluntary	voluntary	ADJ
easat-8685	98	22	tax	tax	NOUN
easat-8685	98	23	compliance	compliance	NOUN
easat-8685	98	24	.	.	PUNCT
easat-8685	99	1	trust	trust	NOUN
easat-8685	99	2	in	in	ADP
easat-8685	99	3	authority	authority	NOUN
easat-8685	99	4	is	be	AUX
easat-8685	99	5	defined	define	VERB
easat-8685	99	6	as	as	ADP
easat-8685	99	7	taxpayers	taxpayer	NOUN
easat-8685	99	8	'	'	PART
easat-8685	99	9	view	view	NOUN
easat-8685	99	10	that	that	SCONJ
easat-8685	99	11	the	the	DET
easat-8685	99	12	actions	action	NOUN
easat-8685	99	13	of	of	ADP
easat-8685	99	14	tax	tax	NOUN
easat-8685	99	15	authorities	authority	NOUN
easat-8685	99	16	are	be	AUX
easat-8685	99	17	based	base	VERB
easat-8685	99	18	on	on	ADP
easat-8685	99	19	noble	noble	ADJ
easat-8685	99	20	motivations	motivation	NOUN
easat-8685	99	21	and	and	CCONJ
easat-8685	99	22	oriented	orient	VERB
easat-8685	99	23	toward	toward	ADP
easat-8685	99	24	the	the	DET
easat-8685	99	25	common	common	ADJ
easat-8685	99	26	good	good	NOUN
easat-8685	100	1	[	[	X
easat-8685	100	2	20	20	NUM
easat-8685	100	3	]	]	PUNCT
easat-8685	100	4	.	.	PUNCT
easat-8685	101	1	this	this	DET
easat-8685	101	2	view	view	NOUN
easat-8685	101	3	of	of	ADP
easat-8685	101	4	taxpayers	taxpayer	NOUN
easat-8685	101	5	is	be	AUX
easat-8685	101	6	assumed	assume	VERB
easat-8685	101	7	to	to	PART
easat-8685	101	8	generate	generate	VERB
easat-8685	101	9	the	the	DET
easat-8685	101	10	belief	belief	NOUN
easat-8685	101	11	that	that	SCONJ
easat-8685	101	12	tax	tax	NOUN
easat-8685	101	13	contributions	contribution	NOUN
easat-8685	101	14	will	will	AUX
easat-8685	101	15	be	be	AUX
easat-8685	101	16	allocated	allocate	VERB
easat-8685	101	17	appropriately	appropriately	ADV
easat-8685	101	18	for	for	ADP
easat-8685	101	19	public	public	ADJ
easat-8685	101	20	welfare	welfare	NOUN
easat-8685	101	21	,	,	PUNCT
easat-8685	101	22	which	which	PRON
easat-8685	101	23	ultimately	ultimately	ADV
easat-8685	101	24	encourages	encourage	VERB
easat-8685	101	25	voluntary	voluntary	ADJ
easat-8685	101	26	tax	tax	NOUN
easat-8685	101	27	compliance	compliance	NOUN
easat-8685	101	28	behavior	behavior	NOUN
easat-8685	101	29	[	[	X
easat-8685	101	30	56	56	NUM
easat-8685	101	31	,	,	PUNCT
easat-8685	101	32	57	57	NUM
easat-8685	101	33	]	]	PUNCT
easat-8685	101	34	.	.	PUNCT
easat-8685	102	1	in	in	ADP
easat-8685	102	2	line	line	NOUN
easat-8685	102	3	with	with	ADP
easat-8685	102	4	the	the	DET
easat-8685	102	5	slippery	slippery	ADJ
easat-8685	102	6	slope	slope	NOUN
easat-8685	102	7	framework	framework	NOUN
easat-8685	102	8	[	[	X
easat-8685	102	9	20	20	NUM
easat-8685	102	10	]	]	PUNCT
easat-8685	102	11	axiom	axiom	NOUN
easat-8685	102	12	,	,	PUNCT
easat-8685	102	13	the	the	DET
easat-8685	102	14	first	first	ADJ
easat-8685	102	15	empirical	empirical	ADJ
easat-8685	102	16	test	test	NOUN
easat-8685	102	17	applying	apply	VERB
easat-8685	102	18	this	this	DET
easat-8685	102	19	approach	approach	NOUN
easat-8685	102	20	revealed	reveal	VERB
easat-8685	102	21	that	that	SCONJ
easat-8685	102	22	high	high	ADJ
easat-8685	102	23	voluntary	voluntary	ADJ
easat-8685	102	24	tax	tax	NOUN
easat-8685	102	25	compliance	compliance	NOUN
easat-8685	102	26	is	be	AUX
easat-8685	102	27	influenced	influence	VERB
easat-8685	102	28	by	by	ADP
easat-8685	102	29	the	the	DET
easat-8685	102	30	strong	strong	ADJ
easat-8685	102	31	role	role	NOUN
easat-8685	102	32	of	of	ADP
easat-8685	102	33	trust	trust	NOUN
easat-8685	102	34	[	[	X
easat-8685	102	35	57	57	NUM
easat-8685	102	36	]	]	PUNCT
easat-8685	102	37	.	.	PUNCT
easat-8685	103	1	other	other	ADJ
easat-8685	103	2	studies	study	NOUN
easat-8685	103	3	also	also	ADV
easat-8685	103	4	indicate	indicate	VERB
easat-8685	103	5	the	the	DET
easat-8685	103	6	relevance	relevance	NOUN
easat-8685	103	7	of	of	ADP
easat-8685	103	8	trust	trust	NOUN
easat-8685	103	9	and	and	CCONJ
easat-8685	103	10	voluntary	voluntary	ADJ
easat-8685	103	11	tax	tax	NOUN
easat-8685	103	12	compliance	compliance	NOUN
easat-8685	103	13	,	,	PUNCT
easat-8685	103	14	which	which	PRON
easat-8685	103	15	helps	help	VERB
easat-8685	103	16	reduce	reduce	VERB
easat-8685	103	17	social	social	ADJ
easat-8685	103	18	distance	distance	NOUN
easat-8685	103	19	in	in	ADP
easat-8685	103	20	the	the	DET
easat-8685	103	21	tax	tax	NOUN
easat-8685	103	22	climate	climate	NOUN
easat-8685	104	1	[	[	X
easat-8685	104	2	41	41	NUM
easat-8685	104	3	,	,	PUNCT
easat-8685	104	4	58	58	NUM
easat-8685	104	5	]	]	PUNCT
easat-8685	104	6	.	.	PUNCT
easat-8685	105	1	furthermore	furthermore	ADV
easat-8685	105	2	,	,	PUNCT
easat-8685	105	3	mardhiah	mardhiah	PROPN
easat-8685	105	4	,	,	PUNCT
easat-8685	105	5	et	et	PROPN
easat-8685	105	6	al	al	PROPN
easat-8685	105	7	.	.	PUNCT
easat-8685	106	1	[	[	X
easat-8685	106	2	59	59	NUM
easat-8685	106	3	]	]	PUNCT
easat-8685	106	4	also	also	ADV
easat-8685	106	5	confirmed	confirm	VERB
easat-8685	106	6	these	these	DET
easat-8685	106	7	findings	finding	NOUN
easat-8685	106	8	in	in	ADP
easat-8685	106	9	his	his	PRON
easat-8685	106	10	study	study	NOUN
easat-8685	106	11	,	,	PUNCT
easat-8685	106	12	which	which	PRON
easat-8685	106	13	utilized	utilize	VERB
easat-8685	106	14	cross	cross	ADJ
easat-8685	106	15	-	-	ADJ
easat-8685	106	16	country	country	ADJ
easat-8685	106	17	data	datum	NOUN
easat-8685	106	18	from	from	ADP
easat-8685	106	19	44	44	NUM
easat-8685	106	20	nations	nation	NOUN
easat-8685	106	21	across	across	ADP
easat-8685	106	22	five	five	NUM
easat-8685	106	23	continents	continent	NOUN
easat-8685	106	24	.	.	PUNCT
easat-8685	107	1	the	the	DET
easat-8685	107	2	influence	influence	NOUN
easat-8685	107	3	of	of	ADP
easat-8685	107	4	trust	trust	NOUN
easat-8685	107	5	on	on	ADP
easat-8685	107	6	voluntary	voluntary	ADJ
easat-8685	107	7	tax	tax	NOUN
easat-8685	107	8	compliance	compliance	NOUN
easat-8685	107	9	was	be	AUX
easat-8685	107	10	also	also	ADV
easat-8685	107	11	found	find	VERB
easat-8685	107	12	in	in	ADP
easat-8685	107	13	indonesia	indonesia	PROPN
easat-8685	107	14	among	among	ADP
easat-8685	107	15	smes	sme	NOUN
easat-8685	107	16	that	that	PRON
easat-8685	107	17	had	have	AUX
easat-8685	107	18	participated	participate	VERB
easat-8685	107	19	in	in	ADP
easat-8685	107	20	an	an	DET
easat-8685	107	21	amnesty	amnesty	NOUN
easat-8685	107	22	program	program	NOUN
easat-8685	107	23	[	[	X
easat-8685	107	24	40	40	NUM
easat-8685	107	25	]	]	PUNCT
easat-8685	107	26	.	.	PUNCT
easat-8685	108	1	the	the	DET
easat-8685	108	2	relevance	relevance	NOUN
easat-8685	108	3	of	of	ADP
easat-8685	108	4	both	both	PRON
easat-8685	108	5	is	be	AUX
easat-8685	108	6	further	far	ADV
easat-8685	108	7	strengthened	strengthen	VERB
easat-8685	108	8	by	by	ADP
easat-8685	108	9	extensive	extensive	ADJ
easat-8685	108	10	empirical	empirical	ADJ
easat-8685	108	11	evidence	evidence	NOUN
easat-8685	108	12	from	from	ADP
easat-8685	108	13	studies	study	NOUN
easat-8685	108	14	in	in	ADP
easat-8685	108	15	various	various	ADJ
easat-8685	108	16	settings	setting	NOUN
easat-8685	108	17	[	[	X
easat-8685	108	18	18	18	NUM
easat-8685	108	19	,	,	PUNCT
easat-8685	108	20	23	23	NUM
easat-8685	108	21	,	,	PUNCT
easat-8685	108	22	50	50	NUM
easat-8685	108	23	,	,	PUNCT
easat-8685	108	24	60	60	NUM
easat-8685	108	25	]	]	PUNCT
easat-8685	108	26	.	.	PUNCT
easat-8685	109	1	consequently	consequently	ADV
easat-8685	109	2	,	,	PUNCT
easat-8685	109	3	if	if	SCONJ
easat-8685	109	4	taxpayers	taxpayer	NOUN
easat-8685	109	5	view	view	VERB
easat-8685	109	6	tax	tax	NOUN
easat-8685	109	7	authorities	authority	NOUN
easat-8685	109	8	as	as	ADP
easat-8685	109	9	untrustworthy	untrustworthy	ADJ
easat-8685	109	10	institutions	institution	NOUN
easat-8685	109	11	,	,	PUNCT
easat-8685	109	12	tax	tax	NOUN
easat-8685	109	13	avoidance	avoidance	NOUN
easat-8685	109	14	will	will	AUX
easat-8685	109	15	tend	tend	VERB
easat-8685	109	16	to	to	PART
easat-8685	109	17	occur	occur	VERB
easat-8685	109	18	[	[	X
easat-8685	109	19	42	42	NUM
easat-8685	109	20	]	]	PUNCT
easat-8685	109	21	.	.	PUNCT
easat-8685	110	1	this	this	DET
easat-8685	110	2	discussion	discussion	NOUN
easat-8685	110	3	leads	lead	VERB
easat-8685	110	4	to	to	ADP
easat-8685	110	5	the	the	DET
easat-8685	110	6	following	follow	VERB
easat-8685	110	7	hypothesis	hypothesis	NOUN
easat-8685	110	8	:	:	PUNCT
easat-8685	110	9	h1	h1	PROPN
easat-8685	110	10	:	:	PUNCT
easat-8685	110	11	trust	trust	NOUN
easat-8685	110	12	in	in	ADP
easat-8685	110	13	authorities	authority	NOUN
easat-8685	110	14	has	have	VERB
easat-8685	110	15	a	a	DET
easat-8685	110	16	significant	significant	ADJ
easat-8685	110	17	influence	influence	NOUN
easat-8685	110	18	on	on	ADP
easat-8685	110	19	voluntary	voluntary	ADJ
easat-8685	110	20	tax	tax	NOUN
easat-8685	110	21	compliance	compliance	NOUN
easat-8685	110	22	.	.	PUNCT
easat-8685	111	1	2.2	2.2	NUM
easat-8685	111	2	.	.	PUNCT
easat-8685	111	3	power	power	NOUN
easat-8685	111	4	of	of	ADP
easat-8685	111	5	authorities	authority	NOUN
easat-8685	111	6	the	the	DET
easat-8685	111	7	slippery	slippery	ADJ
easat-8685	111	8	slope	slope	NOUN
easat-8685	111	9	framework	framework	NOUN
easat-8685	111	10	proposes	propose	VERB
easat-8685	111	11	the	the	DET
easat-8685	111	12	power	power	NOUN
easat-8685	111	13	of	of	ADP
easat-8685	111	14	authority	authority	NOUN
easat-8685	111	15	as	as	ADP
easat-8685	111	16	a	a	DET
easat-8685	111	17	predictor	predictor	NOUN
easat-8685	111	18	of	of	ADP
easat-8685	111	19	enforced	enforce	VERB
easat-8685	111	20	tax	tax	NOUN
easat-8685	111	21	compliance	compliance	NOUN
easat-8685	111	22	.	.	PUNCT
easat-8685	112	1	the	the	DET
easat-8685	112	2	ability	ability	NOUN
easat-8685	112	3	of	of	ADP
easat-8685	112	4	authorities	authority	NOUN
easat-8685	112	5	to	to	PART
easat-8685	112	6	crack	crack	VERB
easat-8685	112	7	down	down	ADP
easat-8685	112	8	on	on	ADP
easat-8685	112	9	tax	tax	NOUN
easat-8685	112	10	evasion	evasion	NOUN
easat-8685	112	11	with	with	ADP
easat-8685	112	12	the	the	DET
easat-8685	112	13	help	help	NOUN
easat-8685	112	14	of	of	ADP
easat-8685	112	15	strict	strict	ADJ
easat-8685	112	16	regulations	regulation	NOUN
easat-8685	112	17	and	and	CCONJ
easat-8685	112	18	significant	significant	ADJ
easat-8685	112	19	resources	resource	NOUN
easat-8685	112	20	reflects	reflect	VERB
easat-8685	112	21	the	the	DET
easat-8685	112	22	power	power	NOUN
easat-8685	112	23	of	of	ADP
easat-8685	112	24	authority	authority	NOUN
easat-8685	112	25	from	from	ADP
easat-8685	112	26	the	the	DET
easat-8685	112	27	perspective	perspective	NOUN
easat-8685	112	28	of	of	ADP
easat-8685	112	29	taxpayers	taxpayer	NOUN
easat-8685	112	30	[	[	X
easat-8685	112	31	20	20	NUM
easat-8685	112	32	,	,	PUNCT
easat-8685	112	33	61	61	NUM
easat-8685	112	34	]	]	PUNCT
easat-8685	112	35	.	.	PUNCT
easat-8685	113	1	this	this	DET
easat-8685	113	2	perception	perception	NOUN
easat-8685	113	3	encourages	encourage	VERB
easat-8685	113	4	taxpayers	taxpayer	NOUN
easat-8685	113	5	to	to	PART
easat-8685	113	6	comply	comply	VERB
easat-8685	113	7	by	by	ADP
easat-8685	113	8	evaluating	evaluate	VERB
easat-8685	113	9	the	the	DET
easat-8685	113	10	risks	risk	NOUN
easat-8685	113	11	of	of	ADP
easat-8685	113	12	noncompliance	noncompliance	NOUN
easat-8685	113	13	,	,	PUNCT
easat-8685	113	14	which	which	PRON
easat-8685	113	15	ultimately	ultimately	ADV
easat-8685	113	16	encourages	encourage	VERB
easat-8685	113	17	enforced	enforce	VERB
easat-8685	113	18	tax	tax	NOUN
easat-8685	113	19	compliance	compliance	NOUN
easat-8685	113	20	behavior	behavior	NOUN
easat-8685	113	21	[	[	X
easat-8685	113	22	18	18	NUM
easat-8685	113	23	,	,	PUNCT
easat-8685	113	24	40	40	NUM
easat-8685	113	25	,	,	PUNCT
easat-8685	113	26	62	62	NUM
easat-8685	113	27	]	]	PUNCT
easat-8685	113	28	.	.	PUNCT
easat-8685	114	1	gobena	gobena	NOUN
easat-8685	114	2	and	and	CCONJ
easat-8685	114	3	van	van	PROPN
easat-8685	114	4	dijke	dijke	PROPN
easat-8685	114	5	[	[	X
easat-8685	114	6	57	57	NUM
easat-8685	114	7	]	]	X
easat-8685	114	8	pioneers	pioneer	NOUN
easat-8685	114	9	of	of	ADP
easat-8685	114	10	studies	study	NOUN
easat-8685	114	11	using	use	VERB
easat-8685	114	12	the	the	DET
easat-8685	114	13	slippery	slippery	ADJ
easat-8685	114	14	slope	slope	NOUN
easat-8685	114	15	framework	framework	NOUN
easat-8685	114	16	approach	approach	NOUN
easat-8685	114	17	,	,	PUNCT
easat-8685	114	18	reported	report	VERB
easat-8685	114	19	a	a	DET
easat-8685	114	20	relationship	relationship	NOUN
easat-8685	114	21	between	between	ADP
easat-8685	114	22	power	power	NOUN
easat-8685	114	23	and	and	CCONJ
easat-8685	114	24	enforced	enforce	VERB
easat-8685	114	25	tax	tax	NOUN
easat-8685	114	26	compliance	compliance	NOUN
easat-8685	114	27	.	.	PUNCT
easat-8685	115	1	another	another	DET
easat-8685	115	2	study	study	NOUN
easat-8685	115	3	conducted	conduct	VERB
easat-8685	115	4	by	by	ADP
easat-8685	115	5	appiah	appiah	PROPN
easat-8685	115	6	,	,	PUNCT
easat-8685	115	7	et	et	PROPN
easat-8685	115	8	al	al	PROPN
easat-8685	115	9	.	.	PUNCT
easat-8685	116	1	[	[	X
easat-8685	116	2	41	41	NUM
easat-8685	116	3	]	]	PUNCT
easat-8685	116	4	revealed	reveal	VERB
easat-8685	116	5	similar	similar	ADJ
easat-8685	116	6	evidence	evidence	NOUN
easat-8685	116	7	that	that	SCONJ
easat-8685	116	8	the	the	DET
easat-8685	116	9	enforcement	enforcement	NOUN
easat-8685	116	10	of	of	ADP
easat-8685	116	11	tax	tax	NOUN
easat-8685	116	12	compliance	compliance	NOUN
easat-8685	116	13	depends	depend	VERB
easat-8685	116	14	on	on	ADP
easat-8685	116	15	the	the	DET
easat-8685	116	16	authority	authority	NOUN
easat-8685	116	17	's	's	PART
easat-8685	116	18	granted	grant	VERB
easat-8685	116	19	power	power	NOUN
easat-8685	116	20	.	.	PUNCT
easat-8685	117	1	findings	finding	NOUN
easat-8685	117	2	from	from	ADP
easat-8685	117	3	a	a	DET
easat-8685	117	4	study	study	NOUN
easat-8685	117	5	applied	apply	VERB
easat-8685	117	6	to	to	ADP
easat-8685	117	7	agrochemical	agrochemical	ADJ
easat-8685	117	8	traders	trader	NOUN
easat-8685	117	9	in	in	ADP
easat-8685	117	10	ghana	ghana	PROPN
easat-8685	117	11	also	also	ADV
easat-8685	117	12	validated	validate	VERB
easat-8685	117	13	the	the	DET
easat-8685	117	14	relationship	relationship	NOUN
easat-8685	117	15	between	between	ADP
easat-8685	117	16	the	the	DET
easat-8685	117	17	two	two	NUM
easat-8685	117	18	[	[	PUNCT
easat-8685	117	19	63	63	NUM
easat-8685	117	20	]	]	PUNCT
easat-8685	117	21	.	.	PUNCT
easat-8685	118	1	conversely	conversely	ADV
easat-8685	118	2	,	,	PUNCT
easat-8685	118	3	a	a	DET
easat-8685	118	4	study	study	NOUN
easat-8685	118	5	involving	involve	VERB
easat-8685	118	6	smes	sme	NOUN
easat-8685	118	7	in	in	ADP
easat-8685	118	8	indonesia	indonesia	PROPN
easat-8685	118	9	reported	report	VERB
easat-8685	118	10	that	that	SCONJ
easat-8685	118	11	power	power	NOUN
easat-8685	118	12	does	do	AUX
easat-8685	118	13	not	not	PART
easat-8685	118	14	influence	influence	VERB
easat-8685	118	15	enforced	enforce	VERB
easat-8685	118	16	tax	tax	NOUN
easat-8685	118	17	compliance	compliance	NOUN
easat-8685	118	18	,	,	PUNCT
easat-8685	118	19	which	which	PRON
easat-8685	118	20	may	may	AUX
easat-8685	118	21	be	be	AUX
easat-8685	118	22	due	due	ADJ
easat-8685	118	23	to	to	ADP
easat-8685	118	24	taxpayers	taxpayer	NOUN
easat-8685	118	25	'	'	PART
easat-8685	118	26	feelings	feeling	NOUN
easat-8685	118	27	of	of	ADP
easat-8685	118	28	guilt	guilt	NOUN
easat-8685	118	29	after	after	ADP
easat-8685	118	30	participating	participate	VERB
easat-8685	118	31	in	in	ADP
easat-8685	118	32	a	a	DET
easat-8685	118	33	tax	tax	NOUN
easat-8685	118	34	amnesty	amnesty	NOUN
easat-8685	118	35	[	[	X
easat-8685	118	36	40	40	NUM
easat-8685	118	37	]	]	PUNCT
easat-8685	118	38	.	.	PUNCT
easat-8685	119	1	more	more	ADV
easat-8685	119	2	recently	recently	ADV
easat-8685	119	3	,	,	PUNCT
easat-8685	119	4	in	in	ADP
easat-8685	119	5	their	their	PRON
easat-8685	119	6	research	research	NOUN
easat-8685	119	7	,	,	PUNCT
easat-8685	119	8	kogler	kogler	NOUN
easat-8685	119	9	,	,	PUNCT
easat-8685	119	10	et	et	PROPN
easat-8685	119	11	al	al	PROPN
easat-8685	119	12	.	.	PUNCT
easat-8685	120	1	[	[	X
easat-8685	120	2	60	60	NUM
easat-8685	120	3	]	]	PUNCT
easat-8685	120	4	provided	provide	VERB
easat-8685	120	5	further	further	ADJ
easat-8685	120	6	evidence	evidence	NOUN
easat-8685	120	7	confirming	confirm	VERB
easat-8685	120	8	the	the	DET
easat-8685	120	9	irrelevance	irrelevance	NOUN
easat-8685	120	10	of	of	ADP
easat-8685	120	11	power	power	NOUN
easat-8685	120	12	and	and	CCONJ
easat-8685	120	13	the	the	DET
easat-8685	120	14	effectiveness	effectiveness	NOUN
easat-8685	120	15	of	of	ADP
easat-8685	120	16	enforced	enforce	VERB
easat-8685	120	17	tax	tax	NOUN
easat-8685	120	18	compliance	compliance	NOUN
easat-8685	120	19	.	.	PUNCT
easat-8685	121	1	this	this	DET
easat-8685	121	2	discussion	discussion	NOUN
easat-8685	121	3	leads	lead	VERB
easat-8685	121	4	to	to	ADP
easat-8685	121	5	the	the	DET
easat-8685	121	6	following	follow	VERB
easat-8685	121	7	hypothesis	hypothesis	NOUN
easat-8685	121	8	:	:	PUNCT
easat-8685	121	9	h2	h2	NOUN
easat-8685	121	10	:	:	PUNCT
easat-8685	121	11	power	power	NOUN
easat-8685	121	12	of	of	ADP
easat-8685	121	13	authorities	authority	NOUN
easat-8685	121	14	has	have	VERB
easat-8685	121	15	a	a	DET
easat-8685	121	16	significant	significant	ADJ
easat-8685	121	17	influence	influence	NOUN
easat-8685	121	18	on	on	ADP
easat-8685	121	19	enforced	enforce	VERB
easat-8685	121	20	tax	tax	NOUN
easat-8685	121	21	compliance	compliance	NOUN
easat-8685	121	22	.	.	PUNCT
easat-8685	122	1	3	3	X
easat-8685	122	2	.	.	X
easat-8685	122	3	method	method	PROPN
easat-8685	122	4	3.1	3.1	NUM
easat-8685	122	5	.	.	PUNCT
easat-8685	123	1	sample	sample	VERB
easat-8685	123	2	the	the	DET
easat-8685	123	3	ability	ability	NOUN
easat-8685	123	4	of	of	ADP
easat-8685	123	5	a	a	DET
easat-8685	123	6	company	company	NOUN
easat-8685	123	7	to	to	PART
easat-8685	123	8	gain	gain	VERB
easat-8685	123	9	an	an	DET
easat-8685	123	10	advantage	advantage	NOUN
easat-8685	123	11	over	over	ADP
easat-8685	123	12	its	its	PRON
easat-8685	123	13	competitors	competitor	NOUN
easat-8685	123	14	is	be	AUX
easat-8685	123	15	a	a	DET
easat-8685	123	16	key	key	ADJ
easat-8685	123	17	factor	factor	NOUN
easat-8685	123	18	for	for	ADP
easat-8685	123	19	a	a	DET
easat-8685	123	20	company	company	NOUN
easat-8685	123	21	that	that	PRON
easat-8685	123	22	relies	rely	VERB
easat-8685	123	23	heavily	heavily	ADV
easat-8685	123	24	on	on	ADP
easat-8685	123	25	talented	talented	ADJ
easat-8685	123	26	individuals	individual	NOUN
easat-8685	123	27	[	[	X
easat-8685	123	28	64	64	NUM
easat-8685	123	29	-	-	SYM
easat-8685	123	30	66	66	NUM
easat-8685	123	31	]	]	PUNCT
easat-8685	123	32	.	.	PUNCT
easat-8685	124	1	freelancers	freelancer	NOUN
easat-8685	124	2	are	be	AUX
easat-8685	124	3	individuals	individual	NOUN
easat-8685	124	4	who	who	PRON
easat-8685	124	5	require	require	VERB
easat-8685	124	6	extensive	extensive	ADJ
easat-8685	124	7	knowledge	knowledge	NOUN
easat-8685	124	8	in	in	ADP
easat-8685	124	9	handling	handle	VERB
easat-8685	124	10	project	project	NOUN
easat-8685	124	11	-	-	PUNCT
easat-8685	124	12	based	base	VERB
easat-8685	124	13	tasks	task	NOUN
easat-8685	124	14	and	and	CCONJ
easat-8685	124	15	operate	operate	VERB
easat-8685	124	16	independently	independently	ADV
easat-8685	124	17	outside	outside	ADP
easat-8685	124	18	the	the	DET
easat-8685	124	19	organizational	organizational	ADJ
easat-8685	124	20	environment	environment	NOUN
easat-8685	124	21	[	[	X
easat-8685	124	22	67	67	NUM
easat-8685	124	23	-	-	SYM
easat-8685	124	24	70	70	NUM
easat-8685	124	25	]	]	PUNCT
easat-8685	124	26	.	.	PUNCT
easat-8685	125	1	additionally	additionally	ADV
easat-8685	125	2	,	,	PUNCT
easat-8685	125	3	freelance	freelance	NOUN
easat-8685	125	4	work	work	NOUN
easat-8685	125	5	is	be	AUX
easat-8685	125	6	temporary	temporary	ADJ
easat-8685	125	7	and	and	CCONJ
easat-8685	125	8	fully	fully	ADV
easat-8685	125	9	digital	digital	ADJ
easat-8685	125	10	[	[	X
easat-8685	125	11	71	71	NUM
easat-8685	125	12	]	]	PUNCT
easat-8685	125	13	.	.	PUNCT
easat-8685	126	1	however	however	ADV
easat-8685	126	2	,	,	PUNCT
easat-8685	126	3	the	the	DET
easat-8685	126	4	term	term	NOUN
easat-8685	126	5	"	"	PUNCT
easat-8685	126	6	freelancer	freelancer	NOUN
easat-8685	126	7	"	"	PUNCT
easat-8685	126	8	lacks	lack	VERB
easat-8685	126	9	a	a	DET
easat-8685	126	10	clear	clear	ADJ
easat-8685	126	11	legal	legal	ADJ
easat-8685	126	12	definition	definition	NOUN
easat-8685	126	13	,	,	PUNCT
easat-8685	126	14	so	so	ADV
easat-8685	126	15	the	the	DET
easat-8685	126	16	definition	definition	NOUN
easat-8685	126	17	of	of	ADP
easat-8685	126	18	informal	informal	ADJ
easat-8685	126	19	and	and	CCONJ
easat-8685	126	20	part	part	ADJ
easat-8685	126	21	-	-	PUNCT
easat-8685	126	22	time	time	NOUN
easat-8685	126	23	workers	worker	NOUN
easat-8685	126	24	is	be	AUX
easat-8685	126	25	also	also	ADV
easat-8685	126	26	included	include	VERB
easat-8685	126	27	in	in	ADP
easat-8685	126	28	the	the	DET
easat-8685	126	29	category	category	NOUN
easat-8685	126	30	of	of	ADP
easat-8685	126	31	freelancers	freelancer	NOUN
easat-8685	126	32	[	[	X
easat-8685	126	33	21	21	NUM
easat-8685	126	34	]	]	PUNCT
easat-8685	126	35	.	.	PUNCT
easat-8685	127	1	therefore	therefore	ADV
easat-8685	127	2	,	,	PUNCT
easat-8685	127	3	there	there	PRON
easat-8685	127	4	are	be	VERB
easat-8685	127	5	other	other	ADJ
easat-8685	127	6	categories	category	NOUN
easat-8685	127	7	of	of	ADP
easat-8685	127	8	freelancers	freelancer	NOUN
easat-8685	127	9	that	that	PRON
easat-8685	127	10	are	be	AUX
easat-8685	127	11	not	not	PART
easat-8685	127	12	digitally	digitally	ADV
easat-8685	127	13	based	base	VERB
easat-8685	127	14	,	,	PUNCT
easat-8685	127	15	such	such	ADJ
easat-8685	127	16	as	as	ADP
easat-8685	127	17	such	such	ADJ
easat-8685	127	18	as	as	ADP
easat-8685	127	19	packing	pack	VERB
easat-8685	127	20	officers	officer	NOUN
easat-8685	127	21	,	,	PUNCT
easat-8685	127	22	cleaners	cleaner	NOUN
easat-8685	127	23	,	,	PUNCT
easat-8685	127	24	event	event	NOUN
easat-8685	127	25	crews	crew	NOUN
easat-8685	127	26	,	,	PUNCT
easat-8685	127	27	builders	builder	NOUN
easat-8685	127	28	,	,	PUNCT
easat-8685	127	29	artists	artist	NOUN
easat-8685	127	30	,	,	PUNCT
easat-8685	127	31	and	and	CCONJ
easat-8685	127	32	others	other	NOUN
easat-8685	127	33	who	who	PRON
easat-8685	127	34	work	work	VERB
easat-8685	127	35	offline	offline	NOUN
easat-8685	127	36	[	[	X
easat-8685	127	37	72	72	NUM
easat-8685	127	38	]	]	PUNCT
easat-8685	127	39	.	.	PUNCT
easat-8685	128	1	one	one	NUM
easat-8685	128	2	thing	thing	NOUN
easat-8685	128	3	that	that	PRON
easat-8685	128	4	differentiates	differentiate	VERB
easat-8685	128	5	digital	digital	ADJ
easat-8685	128	6	-	-	PUNCT
easat-8685	128	7	based	base	VERB
easat-8685	128	8	freelancers	freelancer	NOUN
easat-8685	128	9	from	from	ADP
easat-8685	128	10	other	other	ADJ
easat-8685	128	11	freelancers	freelancer	NOUN
easat-8685	128	12	is	be	AUX
easat-8685	128	13	the	the	DET
easat-8685	128	14	existence	existence	NOUN
easat-8685	128	15	of	of	ADP
easat-8685	128	16	digital	digital	ADJ
easat-8685	128	17	marketplaces	marketplace	NOUN
easat-8685	128	18	as	as	ADP
easat-8685	128	19	a	a	DET
easat-8685	128	20	platform	platform	NOUN
easat-8685	128	21	to	to	PART
easat-8685	128	22	get	get	VERB
easat-8685	128	23	work	work	NOUN
easat-8685	128	24	.	.	PUNCT
easat-8685	129	1	digital	digital	ADJ
easat-8685	129	2	marketplaces	marketplace	NOUN
easat-8685	129	3	,	,	PUNCT
easat-8685	129	4	such	such	ADJ
easat-8685	129	5	as	as	ADP
easat-8685	129	6	upwork	upwork	NOUN
easat-8685	129	7	,	,	PUNCT
easat-8685	129	8	fiverr	fiverr	NOUN
easat-8685	129	9	,	,	PUNCT
easat-8685	129	10	or	or	CCONJ
easat-8685	129	11	freelancer	freelancer	NOUN
easat-8685	129	12	,	,	PUNCT
easat-8685	129	13	are	be	AUX
easat-8685	129	14	global	global	ADJ
easat-8685	129	15	online	online	ADJ
easat-8685	129	16	freelancing	freelancing	NOUN
easat-8685	129	17	platforms	platform	NOUN
easat-8685	129	18	that	that	PRON
easat-8685	129	19	facilitate	facilitate	VERB
easat-8685	129	20	the	the	DET
easat-8685	129	21	connection	connection	NOUN
easat-8685	129	22	between	between	ADP
easat-8685	129	23	clients	client	NOUN
easat-8685	129	24	and	and	CCONJ
easat-8685	129	25	suitable	suitable	ADJ
easat-8685	129	26	freelancers	freelancer	NOUN
easat-8685	129	27	to	to	PART
easat-8685	129	28	assist	assist	VERB
easat-8685	129	29	them	they	PRON
easat-8685	129	30	online	online	ADJ
easat-8685	129	31	or	or	CCONJ
easat-8685	129	32	digitally	digitally	ADV
easat-8685	129	33	,	,	PUNCT
easat-8685	129	34	encompassing	encompass	VERB
easat-8685	129	35	all	all	DET
easat-8685	129	36	essential	essential	ADJ
easat-8685	129	37	mechanisms	mechanism	NOUN
easat-8685	129	38	,	,	PUNCT
easat-8685	129	39	including	include	VERB
easat-8685	129	40	payment	payment	NOUN
easat-8685	129	41	,	,	PUNCT
easat-8685	129	42	feedback	feedback	NOUN
easat-8685	129	43	,	,	PUNCT
easat-8685	129	44	and	and	CCONJ
easat-8685	129	45	communication	communication	NOUN
easat-8685	129	46	[	[	X
easat-8685	129	47	69	69	NUM
easat-8685	129	48	]	]	SYM
easat-8685	129	49	.	.	PUNCT
easat-8685	130	1	626	626	NUM
easat-8685	130	2	edelweiss	edelweiss	PROPN
easat-8685	130	3	applied	apply	VERB
easat-8685	130	4	science	science	NOUN
easat-8685	130	5	and	and	CCONJ
easat-8685	130	6	technology	technology	NOUN
easat-8685	130	7	issn	issn	PROPN
easat-8685	130	8	:	:	PUNCT
easat-8685	130	9	2576	2576	NUM
easat-8685	130	10	-	-	SYM
easat-8685	130	11	8484	8484	NUM
easat-8685	130	12	vol	vol	NOUN
easat-8685	130	13	.	.	PROPN
easat-8685	131	1	9	9	NUM
easat-8685	131	2	,	,	PUNCT
easat-8685	131	3	no	no	INTJ
easat-8685	131	4	.	.	NOUN
easat-8685	132	1	7	7	NUM
easat-8685	132	2	:	:	PUNCT
easat-8685	132	3	622	622	NUM
easat-8685	132	4	-	-	SYM
easat-8685	132	5	635	635	NUM
easat-8685	132	6	,	,	PUNCT
easat-8685	132	7	2025	2025	NUM
easat-8685	132	8	doi	doi	NOUN
easat-8685	132	9	:	:	PUNCT
easat-8685	132	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	132	11	©	©	PROPN
easat-8685	132	12	2025	2025	NUM
easat-8685	132	13	by	by	ADP
easat-8685	132	14	the	the	DET
easat-8685	132	15	authors	author	NOUN
easat-8685	132	16	;	;	PUNCT
easat-8685	132	17	licensee	licensee	PROPN
easat-8685	132	18	learning	learning	NOUN
easat-8685	132	19	gate	gate	VERB
easat-8685	132	20	a	a	DET
easat-8685	132	21	freelancer	freelancer	NOUN
easat-8685	132	22	's	's	PART
easat-8685	132	23	income	income	NOUN
easat-8685	132	24	is	be	AUX
easat-8685	132	25	derived	derive	VERB
easat-8685	132	26	from	from	ADP
easat-8685	132	27	wages	wage	NOUN
easat-8685	132	28	provided	provide	VERB
easat-8685	132	29	by	by	ADP
easat-8685	132	30	employers	employer	NOUN
easat-8685	132	31	or	or	CCONJ
easat-8685	132	32	service	service	NOUN
easat-8685	132	33	users	user	NOUN
easat-8685	132	34	based	base	VERB
easat-8685	132	35	on	on	ADP
easat-8685	132	36	the	the	DET
easat-8685	132	37	value	value	NOUN
easat-8685	132	38	of	of	ADP
easat-8685	132	39	a	a	DET
easat-8685	132	40	job	job	NOUN
easat-8685	132	41	[	[	X
easat-8685	132	42	21	21	NUM
easat-8685	132	43	]	]	PUNCT
easat-8685	132	44	.	.	PUNCT
easat-8685	133	1	therefore	therefore	ADV
easat-8685	133	2	,	,	PUNCT
easat-8685	133	3	the	the	DET
easat-8685	133	4	wages	wage	NOUN
easat-8685	133	5	earned	earn	VERB
easat-8685	133	6	by	by	ADP
easat-8685	133	7	a	a	DET
easat-8685	133	8	freelancer	freelancer	NOUN
easat-8685	133	9	are	be	AUX
easat-8685	133	10	uncertain	uncertain	ADJ
easat-8685	133	11	from	from	ADP
easat-8685	133	12	month	month	NOUN
easat-8685	133	13	to	to	ADP
easat-8685	133	14	month	month	NOUN
easat-8685	133	15	.	.	PUNCT
easat-8685	134	1	according	accord	VERB
easat-8685	134	2	to	to	ADP
easat-8685	134	3	the	the	DET
easat-8685	134	4	skill	skill	NOUN
easat-8685	134	5	academy	academy	NOUN
easat-8685	134	6	platform	platform	NOUN
easat-8685	134	7	,	,	PUNCT
easat-8685	134	8	the	the	DET
easat-8685	134	9	average	average	ADJ
easat-8685	134	10	monthly	monthly	ADJ
easat-8685	134	11	income	income	NOUN
easat-8685	134	12	of	of	ADP
easat-8685	134	13	freelancers	freelancer	NOUN
easat-8685	134	14	in	in	ADP
easat-8685	134	15	indonesia	indonesia	PROPN
easat-8685	134	16	is	be	AUX
easat-8685	134	17	four	four	NUM
easat-8685	134	18	million	million	NUM
easat-8685	134	19	per	per	ADP
easat-8685	134	20	month	month	NOUN
easat-8685	134	21	[	[	X
easat-8685	134	22	73	73	NUM
easat-8685	134	23	]	]	PUNCT
easat-8685	134	24	.	.	PUNCT
easat-8685	135	1	income	income	NOUN
easat-8685	135	2	received	receive	VERB
easat-8685	135	3	by	by	ADP
easat-8685	135	4	freelancers	freelancer	NOUN
easat-8685	135	5	in	in	ADP
easat-8685	135	6	indonesia	indonesia	PROPN
easat-8685	135	7	will	will	AUX
easat-8685	135	8	be	be	AUX
easat-8685	135	9	subject	subject	ADJ
easat-8685	135	10	to	to	ADP
easat-8685	135	11	withholding	withhold	VERB
easat-8685	135	12	tax	tax	NOUN
easat-8685	135	13	pph	pph	PROPN
easat-8685	135	14	21	21	NUM
easat-8685	136	1	[	[	X
easat-8685	136	2	21	21	NUM
easat-8685	136	3	]	]	PUNCT
easat-8685	136	4	.	.	PUNCT
easat-8685	137	1	namely	namely	ADV
easat-8685	137	2	,	,	PUNCT
easat-8685	137	3	the	the	DET
easat-8685	137	4	freelancer	freelancer	NOUN
easat-8685	137	5	will	will	AUX
easat-8685	137	6	be	be	AUX
easat-8685	137	7	subject	subject	ADJ
easat-8685	137	8	to	to	ADP
easat-8685	137	9	pph	pph	PROPN
easat-8685	137	10	21	21	NUM
easat-8685	137	11	tax	tax	NOUN
easat-8685	137	12	if	if	SCONJ
easat-8685	137	13	he	he	PRON
easat-8685	137	14	is	be	AUX
easat-8685	137	15	a	a	DET
easat-8685	137	16	domestic	domestic	ADJ
easat-8685	137	17	tax	tax	NOUN
easat-8685	137	18	subject	subject	NOUN
easat-8685	137	19	and	and	CCONJ
easat-8685	137	20	freelancer	freelancer	ADJ
easat-8685	137	21	tax	tax	NOUN
easat-8685	137	22	withholding	withholding	NOUN
easat-8685	137	23	is	be	AUX
easat-8685	137	24	subject	subject	ADJ
easat-8685	137	25	to	to	ADP
easat-8685	137	26	progressive	progressive	ADJ
easat-8685	137	27	rates	rate	NOUN
easat-8685	137	28	according	accord	VERB
easat-8685	137	29	to	to	ADP
easat-8685	137	30	pph	pph	PROPN
easat-8685	137	31	21	21	NUM
easat-8685	137	32	tax	tax	NOUN
easat-8685	137	33	regulations	regulation	NOUN
easat-8685	137	34	,	,	PUNCT
easat-8685	137	35	which	which	PRON
easat-8685	137	36	is	be	AUX
easat-8685	137	37	a	a	DET
easat-8685	137	38	tax	tax	NOUN
easat-8685	137	39	system	system	NOUN
easat-8685	137	40	based	base	VERB
easat-8685	137	41	on	on	ADP
easat-8685	137	42	a	a	DET
easat-8685	137	43	tax	tax	NOUN
easat-8685	137	44	percentage	percentage	NOUN
easat-8685	137	45	that	that	PRON
easat-8685	137	46	increases	increase	VERB
easat-8685	137	47	as	as	ADP
easat-8685	137	48	the	the	DET
easat-8685	137	49	tax	tax	NOUN
easat-8685	137	50	subject	subject	NOUN
easat-8685	137	51	's	's	PART
easat-8685	137	52	income	income	NOUN
easat-8685	137	53	increases	increase	NOUN
easat-8685	137	54	in	in	ADP
easat-8685	137	55	one	one	NUM
easat-8685	137	56	year	year	NOUN
easat-8685	137	57	so	so	SCONJ
easat-8685	137	58	that	that	SCONJ
easat-8685	137	59	the	the	DET
easat-8685	137	60	rate	rate	NOUN
easat-8685	137	61	increase	increase	NOUN
easat-8685	137	62	will	will	AUX
easat-8685	137	63	gradually	gradually	ADV
easat-8685	137	64	increase	increase	VERB
easat-8685	137	65	according	accord	VERB
easat-8685	137	66	to	to	ADP
easat-8685	137	67	the	the	DET
easat-8685	137	68	income	income	NOUN
easat-8685	137	69	level	level	NOUN
easat-8685	137	70	[	[	X
easat-8685	137	71	21	21	NUM
easat-8685	137	72	]	]	PUNCT
easat-8685	137	73	.	.	PUNCT
easat-8685	138	1	thus	thus	ADV
easat-8685	138	2	,	,	PUNCT
easat-8685	138	3	the	the	DET
easat-8685	138	4	criteria	criterion	NOUN
easat-8685	138	5	for	for	ADP
easat-8685	138	6	participants	participant	NOUN
easat-8685	138	7	in	in	ADP
easat-8685	138	8	this	this	DET
easat-8685	138	9	study	study	NOUN
easat-8685	138	10	were	be	AUX
easat-8685	138	11	threefold	threefold	ADV
easat-8685	138	12	:	:	PUNCT
easat-8685	138	13	(	(	PUNCT
easat-8685	138	14	1	1	X
easat-8685	138	15	)	)	PUNCT
easat-8685	138	16	indonesian	indonesian	ADJ
easat-8685	138	17	taxpayers	taxpayer	NOUN
easat-8685	138	18	,	,	PUNCT
easat-8685	138	19	(	(	PUNCT
easat-8685	138	20	2	2	X
easat-8685	138	21	)	)	PUNCT
easat-8685	138	22	working	work	VERB
easat-8685	138	23	as	as	ADP
easat-8685	138	24	digital	digital	NOUN
easat-8685	138	25	-	-	PUNCT
easat-8685	138	26	based	base	VERB
easat-8685	138	27	freelancers	freelancer	NOUN
easat-8685	138	28	,	,	PUNCT
easat-8685	138	29	and	and	CCONJ
easat-8685	138	30	(	(	PUNCT
easat-8685	138	31	3	3	X
easat-8685	138	32	)	)	PUNCT
easat-8685	138	33	having	have	VERB
easat-8685	138	34	tax	tax	NOUN
easat-8685	138	35	obligations	obligation	NOUN
easat-8685	138	36	.	.	PUNCT
easat-8685	139	1	in	in	ADP
easat-8685	139	2	this	this	DET
easat-8685	139	3	study	study	NOUN
easat-8685	139	4	,	,	PUNCT
easat-8685	139	5	the	the	DET
easat-8685	139	6	data	datum	NOUN
easat-8685	139	7	collected	collect	VERB
easat-8685	139	8	will	will	AUX
easat-8685	139	9	be	be	AUX
easat-8685	139	10	analyzed	analyze	VERB
easat-8685	139	11	as	as	ADP
easat-8685	139	12	a	a	DET
easat-8685	139	13	basis	basis	NOUN
easat-8685	139	14	for	for	ADP
easat-8685	139	15	understanding	understand	VERB
easat-8685	139	16	how	how	SCONJ
easat-8685	139	17	the	the	DET
easat-8685	139	18	slippery	slippery	ADJ
easat-8685	139	19	slope	slope	NOUN
easat-8685	139	20	framework	framework	NOUN
easat-8685	139	21	affects	affect	VERB
easat-8685	139	22	taxpayer	taxpayer	NOUN
easat-8685	139	23	tax	tax	NOUN
easat-8685	139	24	compliance	compliance	NOUN
easat-8685	139	25	behavior	behavior	NOUN
easat-8685	139	26	.	.	PUNCT
easat-8685	140	1	3.2	3.2	NUM
easat-8685	140	2	.	.	PUNCT
easat-8685	140	3	data	datum	NOUN
easat-8685	140	4	collection	collection	NOUN
easat-8685	140	5	tax	tax	NOUN
easat-8685	140	6	compliance	compliance	NOUN
easat-8685	140	7	among	among	ADP
easat-8685	140	8	digital	digital	PROPN
easat-8685	140	9	-	-	PUNCT
easat-8685	140	10	based	base	VERB
easat-8685	140	11	freelance	freelance	NOUN
easat-8685	140	12	workers	worker	NOUN
easat-8685	140	13	in	in	ADP
easat-8685	140	14	indonesia	indonesia	PROPN
easat-8685	140	15	is	be	AUX
easat-8685	140	16	the	the	DET
easat-8685	140	17	issue	issue	NOUN
easat-8685	140	18	analyzed	analyze	VERB
easat-8685	140	19	in	in	ADP
easat-8685	140	20	this	this	DET
easat-8685	140	21	study	study	NOUN
easat-8685	140	22	.	.	PUNCT
easat-8685	141	1	as	as	ADP
easat-8685	141	2	of	of	ADP
easat-8685	141	3	august	august	PROPN
easat-8685	141	4	2024	2024	NUM
easat-8685	141	5	,	,	PUNCT
easat-8685	141	6	aggregate	aggregate	ADJ
easat-8685	141	7	data	datum	NOUN
easat-8685	141	8	on	on	ADP
easat-8685	141	9	non	non	ADJ
easat-8685	141	10	-	-	ADJ
easat-8685	141	11	agricultural	agricultural	ADJ
easat-8685	141	12	freelance	freelance	NOUN
easat-8685	141	13	workers	worker	NOUN
easat-8685	141	14	in	in	ADP
easat-8685	141	15	indonesia	indonesia	PROPN
easat-8685	141	16	,	,	PUNCT
easat-8685	141	17	based	base	VERB
easat-8685	141	18	on	on	ADP
easat-8685	141	19	their	their	PRON
easat-8685	141	20	primary	primary	ADJ
easat-8685	141	21	occupation	occupation	NOUN
easat-8685	141	22	,	,	PUNCT
easat-8685	141	23	totaled	total	VERB
easat-8685	141	24	7.13	7.13	NUM
easat-8685	141	25	million	million	NUM
easat-8685	141	26	people	people	NOUN
easat-8685	141	27	[	[	X
easat-8685	141	28	74	74	NUM
easat-8685	141	29	]	]	PUNCT
easat-8685	141	30	.	.	PUNCT
easat-8685	142	1	however	however	ADV
easat-8685	142	2	,	,	PUNCT
easat-8685	142	3	data	datum	NOUN
easat-8685	142	4	specifically	specifically	ADV
easat-8685	142	5	discussing	discuss	VERB
easat-8685	142	6	digitalbased	digitalbase	VERB
easat-8685	142	7	freelance	freelance	NOUN
easat-8685	142	8	workers	worker	NOUN
easat-8685	142	9	is	be	AUX
easat-8685	142	10	complicated	complicated	ADJ
easat-8685	142	11	to	to	PART
easat-8685	142	12	identify	identify	VERB
easat-8685	142	13	.	.	PUNCT
easat-8685	143	1	given	give	VERB
easat-8685	143	2	the	the	DET
easat-8685	143	3	low	low	ADJ
easat-8685	143	4	visibility	visibility	NOUN
easat-8685	143	5	of	of	ADP
easat-8685	143	6	this	this	DET
easat-8685	143	7	population	population	NOUN
easat-8685	143	8	,	,	PUNCT
easat-8685	143	9	snowball	snowball	NOUN
easat-8685	143	10	sampling	sampling	NOUN
easat-8685	143	11	is	be	AUX
easat-8685	143	12	considered	consider	VERB
easat-8685	143	13	the	the	DET
easat-8685	143	14	most	most	ADV
easat-8685	143	15	suitable	suitable	ADJ
easat-8685	143	16	technique	technique	NOUN
easat-8685	143	17	for	for	ADP
easat-8685	143	18	this	this	DET
easat-8685	143	19	study	study	NOUN
easat-8685	143	20	.	.	PUNCT
easat-8685	144	1	snowball	snowball	ADJ
easat-8685	144	2	sampling	sampling	NOUN
easat-8685	144	3	is	be	AUX
easat-8685	144	4	a	a	DET
easat-8685	144	5	method	method	NOUN
easat-8685	144	6	of	of	ADP
easat-8685	144	7	identifying	identify	VERB
easat-8685	144	8	a	a	DET
easat-8685	144	9	small	small	ADJ
easat-8685	144	10	number	number	NOUN
easat-8685	144	11	of	of	ADP
easat-8685	144	12	respondents	respondent	NOUN
easat-8685	144	13	who	who	PRON
easat-8685	144	14	have	have	VERB
easat-8685	144	15	access	access	NOUN
easat-8685	144	16	to	to	ADP
easat-8685	144	17	information	information	NOUN
easat-8685	144	18	about	about	ADP
easat-8685	144	19	the	the	DET
easat-8685	144	20	research	research	NOUN
easat-8685	144	21	population	population	NOUN
easat-8685	144	22	,	,	PUNCT
easat-8685	144	23	thereby	thereby	ADV
easat-8685	144	24	recruiting	recruit	VERB
easat-8685	144	25	additional	additional	ADJ
easat-8685	144	26	potential	potential	ADJ
easat-8685	144	27	respondents	respondent	NOUN
easat-8685	144	28	[	[	X
easat-8685	144	29	75	75	NUM
easat-8685	144	30	,	,	PUNCT
easat-8685	144	31	76	76	NUM
easat-8685	144	32	]	]	PUNCT
easat-8685	144	33	.	.	PUNCT
easat-8685	145	1	initially	initially	ADV
easat-8685	145	2	,	,	PUNCT
easat-8685	145	3	it	it	PRON
easat-8685	145	4	is	be	AUX
easat-8685	145	5	necessary	necessary	ADJ
easat-8685	145	6	to	to	PART
easat-8685	145	7	contact	contact	VERB
easat-8685	145	8	initial	initial	ADJ
easat-8685	145	9	respondents	respondent	NOUN
easat-8685	145	10	via	via	ADP
easat-8685	145	11	email	email	NOUN
easat-8685	145	12	or	or	CCONJ
easat-8685	145	13	other	other	ADJ
easat-8685	145	14	communication	communication	NOUN
easat-8685	145	15	channels	channel	NOUN
easat-8685	145	16	to	to	PART
easat-8685	145	17	request	request	VERB
easat-8685	145	18	their	their	PRON
easat-8685	145	19	consent	consent	NOUN
easat-8685	145	20	to	to	PART
easat-8685	145	21	complete	complete	VERB
easat-8685	145	22	the	the	DET
easat-8685	145	23	questionnaire	questionnaire	NOUN
easat-8685	145	24	.	.	PUNCT
easat-8685	146	1	subsequently	subsequently	ADV
easat-8685	146	2	,	,	PUNCT
easat-8685	146	3	initial	initial	ADJ
easat-8685	146	4	respondents	respondent	NOUN
easat-8685	146	5	are	be	AUX
easat-8685	146	6	asked	ask	VERB
easat-8685	146	7	to	to	PART
easat-8685	146	8	provide	provide	VERB
easat-8685	146	9	referrals	referral	NOUN
easat-8685	146	10	of	of	ADP
easat-8685	146	11	participants	participant	NOUN
easat-8685	146	12	who	who	PRON
easat-8685	146	13	meet	meet	VERB
easat-8685	146	14	specific	specific	ADJ
easat-8685	146	15	characteristics	characteristic	NOUN
easat-8685	146	16	.	.	PUNCT
easat-8685	147	1	the	the	DET
easat-8685	147	2	referral	referral	ADJ
easat-8685	147	3	chain	chain	NOUN
easat-8685	147	4	will	will	AUX
easat-8685	147	5	continue	continue	VERB
easat-8685	147	6	until	until	SCONJ
easat-8685	147	7	the	the	DET
easat-8685	147	8	required	require	VERB
easat-8685	147	9	sample	sample	NOUN
easat-8685	147	10	size	size	NOUN
easat-8685	147	11	is	be	AUX
easat-8685	147	12	achieved	achieve	VERB
easat-8685	147	13	.	.	PUNCT
easat-8685	148	1	it	it	PRON
easat-8685	148	2	is	be	AUX
easat-8685	148	3	essential	essential	ADJ
easat-8685	148	4	to	to	PART
easat-8685	148	5	note	note	VERB
easat-8685	148	6	that	that	SCONJ
easat-8685	148	7	the	the	DET
easat-8685	148	8	interpretation	interpretation	NOUN
easat-8685	148	9	and	and	CCONJ
easat-8685	148	10	analysis	analysis	NOUN
easat-8685	148	11	of	of	ADP
easat-8685	148	12	findings	finding	NOUN
easat-8685	148	13	from	from	ADP
easat-8685	148	14	snowball	snowball	ADJ
easat-8685	148	15	sampling	sampling	NOUN
easat-8685	148	16	must	must	AUX
easat-8685	148	17	be	be	AUX
easat-8685	148	18	conducted	conduct	VERB
easat-8685	148	19	carefully	carefully	ADV
easat-8685	148	20	,	,	PUNCT
easat-8685	148	21	with	with	ADP
easat-8685	148	22	a	a	DET
easat-8685	148	23	focus	focus	NOUN
easat-8685	148	24	on	on	ADP
easat-8685	148	25	the	the	DET
easat-8685	148	26	characteristics	characteristic	NOUN
easat-8685	148	27	of	of	ADP
easat-8685	148	28	the	the	DET
easat-8685	148	29	participants	participant	NOUN
easat-8685	148	30	surveyed	survey	VERB
easat-8685	148	31	.	.	PUNCT
easat-8685	149	1	this	this	PRON
easat-8685	149	2	is	be	AUX
easat-8685	149	3	necessary	necessary	ADJ
easat-8685	149	4	because	because	SCONJ
easat-8685	149	5	respondents	respondent	NOUN
easat-8685	149	6	may	may	AUX
easat-8685	149	7	recommend	recommend	VERB
easat-8685	149	8	samples	sample	NOUN
easat-8685	149	9	that	that	PRON
easat-8685	149	10	are	be	AUX
easat-8685	149	11	not	not	PART
easat-8685	149	12	representative	representative	ADJ
easat-8685	149	13	,	,	PUNCT
easat-8685	149	14	with	with	ADP
easat-8685	149	15	similar	similar	ADJ
easat-8685	149	16	characteristics	characteristic	NOUN
easat-8685	149	17	and	and	CCONJ
easat-8685	149	18	references	reference	NOUN
easat-8685	149	19	,	,	PUNCT
easat-8685	149	20	which	which	PRON
easat-8685	149	21	can	can	AUX
easat-8685	149	22	lead	lead	VERB
easat-8685	149	23	to	to	PART
easat-8685	149	24	bias	bias	VERB
easat-8685	149	25	[	[	X
easat-8685	149	26	76	76	NUM
easat-8685	149	27	,	,	PUNCT
easat-8685	149	28	77	77	NUM
easat-8685	149	29	]	]	PUNCT
easat-8685	149	30	.	.	PUNCT
easat-8685	150	1	furthermore	furthermore	ADV
easat-8685	150	2	,	,	PUNCT
easat-8685	150	3	the	the	DET
easat-8685	150	4	ideal	ideal	ADJ
easat-8685	150	5	sample	sample	NOUN
easat-8685	150	6	size	size	NOUN
easat-8685	150	7	range	range	NOUN
easat-8685	150	8	is	be	AUX
easat-8685	150	9	between	between	ADP
easat-8685	150	10	30	30	NUM
easat-8685	150	11	and	and	CCONJ
easat-8685	150	12	500	500	NUM
easat-8685	150	13	participants	participant	NOUN
easat-8685	150	14	[	[	X
easat-8685	150	15	23	23	NUM
easat-8685	150	16	,	,	PUNCT
easat-8685	150	17	78	78	NUM
easat-8685	150	18	,	,	PUNCT
easat-8685	150	19	79	79	NUM
easat-8685	150	20	]	]	PUNCT
easat-8685	150	21	.	.	PUNCT
easat-8685	151	1	the	the	DET
easat-8685	151	2	survey	survey	NOUN
easat-8685	151	3	was	be	AUX
easat-8685	151	4	conducted	conduct	VERB
easat-8685	151	5	in	in	ADP
easat-8685	151	6	may	may	PROPN
easat-8685	151	7	2025	2025	NUM
easat-8685	151	8	by	by	ADP
easat-8685	151	9	inviting	invite	VERB
easat-8685	151	10	digital	digital	NOUN
easat-8685	151	11	-	-	PUNCT
easat-8685	151	12	based	base	VERB
easat-8685	151	13	freelance	freelance	NOUN
easat-8685	151	14	workers	worker	NOUN
easat-8685	151	15	with	with	ADP
easat-8685	151	16	tax	tax	NOUN
easat-8685	151	17	obligations	obligation	NOUN
easat-8685	151	18	to	to	PART
easat-8685	151	19	complete	complete	VERB
easat-8685	151	20	an	an	DET
easat-8685	151	21	online	online	ADJ
easat-8685	151	22	questionnaire	questionnaire	NOUN
easat-8685	151	23	using	use	VERB
easat-8685	151	24	google	google	PROPN
easat-8685	151	25	forms	form	NOUN
easat-8685	151	26	.	.	PUNCT
easat-8685	152	1	before	before	SCONJ
easat-8685	152	2	participants	participant	NOUN
easat-8685	152	3	submit	submit	VERB
easat-8685	152	4	their	their	PRON
easat-8685	152	5	data	datum	NOUN
easat-8685	152	6	,	,	PUNCT
easat-8685	152	7	the	the	DET
easat-8685	152	8	questionnaire	questionnaire	NOUN
easat-8685	152	9	description	description	NOUN
easat-8685	152	10	includes	include	VERB
easat-8685	152	11	information	information	NOUN
easat-8685	152	12	regarding	regard	VERB
easat-8685	152	13	the	the	DET
easat-8685	152	14	nature	nature	NOUN
easat-8685	152	15	and	and	CCONJ
easat-8685	152	16	purpose	purpose	NOUN
easat-8685	152	17	of	of	ADP
easat-8685	152	18	the	the	DET
easat-8685	152	19	research	research	NOUN
easat-8685	152	20	,	,	PUNCT
easat-8685	152	21	as	as	ADV
easat-8685	152	22	well	well	ADV
easat-8685	152	23	as	as	ADP
easat-8685	152	24	a	a	DET
easat-8685	152	25	statement	statement	NOUN
easat-8685	152	26	regarding	regard	VERB
easat-8685	152	27	data	datum	NOUN
easat-8685	152	28	confidentiality	confidentiality	NOUN
easat-8685	152	29	.	.	PUNCT
easat-8685	153	1	if	if	SCONJ
easat-8685	153	2	participants	participant	NOUN
easat-8685	153	3	do	do	AUX
easat-8685	153	4	not	not	PART
easat-8685	153	5	give	give	VERB
easat-8685	153	6	their	their	PRON
easat-8685	153	7	consent	consent	NOUN
easat-8685	153	8	,	,	PUNCT
easat-8685	153	9	they	they	PRON
easat-8685	153	10	have	have	VERB
easat-8685	153	11	the	the	DET
easat-8685	153	12	option	option	NOUN
easat-8685	153	13	to	to	PART
easat-8685	153	14	discontinue	discontinue	VERB
easat-8685	153	15	the	the	DET
easat-8685	153	16	questionnaire	questionnaire	NOUN
easat-8685	153	17	.	.	PUNCT
easat-8685	154	1	for	for	ADP
easat-8685	154	2	participants	participant	NOUN
easat-8685	154	3	who	who	PRON
easat-8685	154	4	agreed	agree	VERB
easat-8685	154	5	,	,	PUNCT
easat-8685	154	6	the	the	DET
easat-8685	154	7	questionnaire	questionnaire	NOUN
easat-8685	154	8	could	could	AUX
easat-8685	154	9	be	be	AUX
easat-8685	154	10	completed	complete	VERB
easat-8685	154	11	,	,	PUNCT
easat-8685	154	12	which	which	PRON
easat-8685	154	13	took	take	VERB
easat-8685	154	14	approximately	approximately	ADV
easat-8685	154	15	5	5	NUM
easat-8685	154	16	minutes	minute	NOUN
easat-8685	154	17	.	.	PUNCT
easat-8685	155	1	a	a	DET
easat-8685	155	2	total	total	NOUN
easat-8685	155	3	of	of	ADP
easat-8685	155	4	443	443	NUM
easat-8685	155	5	participants	participant	NOUN
easat-8685	155	6	completed	complete	VERB
easat-8685	155	7	the	the	DET
easat-8685	155	8	questionnaire	questionnaire	NOUN
easat-8685	155	9	.	.	PUNCT
easat-8685	156	1	after	after	ADP
easat-8685	156	2	screening	screen	VERB
easat-8685	156	3	the	the	DET
easat-8685	156	4	responses	response	NOUN
easat-8685	156	5	received	receive	VERB
easat-8685	156	6	,	,	PUNCT
easat-8685	156	7	35	35	NUM
easat-8685	156	8	responses	response	NOUN
easat-8685	156	9	were	be	AUX
easat-8685	156	10	excluded	exclude	VERB
easat-8685	156	11	from	from	ADP
easat-8685	156	12	further	further	ADJ
easat-8685	156	13	analysis	analysis	NOUN
easat-8685	156	14	.	.	PUNCT
easat-8685	157	1	these	these	DET
easat-8685	157	2	eliminations	elimination	NOUN
easat-8685	157	3	were	be	AUX
easat-8685	157	4	made	make	VERB
easat-8685	157	5	because	because	SCONJ
easat-8685	157	6	participants	participant	NOUN
easat-8685	157	7	did	do	AUX
easat-8685	157	8	not	not	PART
easat-8685	157	9	complete	complete	VERB
easat-8685	157	10	the	the	DET
easat-8685	157	11	questionnaire	questionnaire	NOUN
easat-8685	157	12	,	,	PUNCT
easat-8685	157	13	were	be	AUX
easat-8685	157	14	not	not	PART
easat-8685	157	15	employed	employ	VERB
easat-8685	157	16	as	as	ADP
easat-8685	157	17	digital	digital	ADJ
easat-8685	157	18	freelancers	freelancer	NOUN
easat-8685	157	19	,	,	PUNCT
easat-8685	157	20	or	or	CCONJ
easat-8685	157	21	were	be	AUX
easat-8685	157	22	not	not	PART
easat-8685	157	23	taxpayers	taxpayer	NOUN
easat-8685	157	24	.	.	PUNCT
easat-8685	158	1	as	as	ADP
easat-8685	158	2	a	a	DET
easat-8685	158	3	result	result	NOUN
easat-8685	158	4	,	,	PUNCT
easat-8685	158	5	the	the	DET
easat-8685	158	6	final	final	ADJ
easat-8685	158	7	dataset	dataset	NOUN
easat-8685	158	8	includes	include	VERB
easat-8685	158	9	408	408	NUM
easat-8685	158	10	participants	participant	NOUN
easat-8685	158	11	.	.	PUNCT
easat-8685	159	1	3.3	3.3	NUM
easat-8685	159	2	.	.	PUNCT
easat-8685	160	1	questionnaire	questionnaire	VERB
easat-8685	160	2	the	the	DET
easat-8685	160	3	questionnaire	questionnaire	NOUN
easat-8685	160	4	was	be	AUX
easat-8685	160	5	obtained	obtain	VERB
easat-8685	160	6	from	from	ADP
easat-8685	160	7	muehlbacher	muehlbacher	NOUN
easat-8685	160	8	,	,	PUNCT
easat-8685	160	9	et	et	PROPN
easat-8685	160	10	al	al	PROPN
easat-8685	160	11	.	.	PUNCT
easat-8685	161	1	[	[	X
easat-8685	161	2	40	40	NUM
easat-8685	161	3	]	]	PUNCT
easat-8685	161	4	,	,	PUNCT
easat-8685	161	5	which	which	PRON
easat-8685	161	6	was	be	AUX
easat-8685	161	7	adapted	adapt	VERB
easat-8685	161	8	from	from	ADP
easat-8685	161	9	a	a	DET
easat-8685	161	10	study	study	NOUN
easat-8685	161	11	by	by	ADP
easat-8685	161	12	appiah	appiah	PROPN
easat-8685	161	13	,	,	PUNCT
easat-8685	161	14	et	et	PROPN
easat-8685	161	15	al	al	PROPN
easat-8685	161	16	.	.	PUNCT
easat-8685	162	1	[	[	X
easat-8685	162	2	41	41	NUM
easat-8685	162	3	]	]	PUNCT
easat-8685	162	4	and	and	CCONJ
easat-8685	162	5	adjusted	adjust	VERB
easat-8685	162	6	to	to	ADP
easat-8685	162	7	the	the	DET
easat-8685	162	8	current	current	ADJ
easat-8685	162	9	research	research	NOUN
easat-8685	162	10	location	location	NOUN
easat-8685	162	11	and	and	CCONJ
easat-8685	162	12	conditions	condition	NOUN
easat-8685	162	13	through	through	ADP
easat-8685	162	14	careful	careful	ADJ
easat-8685	162	15	translation	translation	NOUN
easat-8685	162	16	from	from	ADP
easat-8685	162	17	english	english	PROPN
easat-8685	162	18	into	into	ADP
easat-8685	162	19	indonesian	indonesian	PROPN
easat-8685	162	20	.	.	PUNCT
easat-8685	163	1	to	to	PART
easat-8685	163	2	ensure	ensure	VERB
easat-8685	163	3	accuracy	accuracy	NOUN
easat-8685	163	4	,	,	PUNCT
easat-8685	163	5	the	the	DET
easat-8685	163	6	questionnaire	questionnaire	NOUN
easat-8685	163	7	was	be	AUX
easat-8685	163	8	also	also	ADV
easat-8685	163	9	translated	translate	VERB
easat-8685	163	10	back	back	ADV
easat-8685	163	11	into	into	ADP
easat-8685	163	12	english	english	PROPN
easat-8685	163	13	.	.	PUNCT
easat-8685	164	1	the	the	DET
easat-8685	164	2	questionnaire	questionnaire	NOUN
easat-8685	164	3	in	in	ADP
easat-8685	164	4	this	this	DET
easat-8685	164	5	study	study	NOUN
easat-8685	164	6	presents	present	VERB
easat-8685	164	7	questions	question	NOUN
easat-8685	164	8	to	to	ADP
easat-8685	164	9	respondents	respondent	NOUN
easat-8685	164	10	in	in	ADP
easat-8685	164	11	indonesian	indonesian	PROPN
easat-8685	164	12	and	and	CCONJ
easat-8685	164	13	english	english	PROPN
easat-8685	164	14	.	.	PUNCT
easat-8685	165	1	overall	overall	ADV
easat-8685	165	2	,	,	PUNCT
easat-8685	165	3	four	four	NUM
easat-8685	165	4	constructs	construct	NOUN
easat-8685	165	5	are	be	AUX
easat-8685	165	6	studied	study	VERB
easat-8685	165	7	and	and	CCONJ
easat-8685	165	8	measured	measure	VERB
easat-8685	165	9	,	,	PUNCT
easat-8685	165	10	each	each	PRON
easat-8685	165	11	consisting	consist	VERB
easat-8685	165	12	of	of	ADP
easat-8685	165	13	three	three	NUM
easat-8685	165	14	questions	question	NOUN
easat-8685	165	15	.	.	PUNCT
easat-8685	166	1	voluntary	voluntary	ADJ
easat-8685	166	2	compliance	compliance	NOUN
easat-8685	166	3	and	and	CCONJ
easat-8685	166	4	enforced	enforce	VERB
easat-8685	166	5	compliance	compliance	NOUN
easat-8685	166	6	are	be	AUX
easat-8685	166	7	dependent	dependent	ADJ
easat-8685	166	8	variables	variable	NOUN
easat-8685	166	9	,	,	PUNCT
easat-8685	166	10	while	while	SCONJ
easat-8685	166	11	trust	trust	NOUN
easat-8685	166	12	and	and	CCONJ
easat-8685	166	13	power	power	NOUN
easat-8685	166	14	are	be	AUX
easat-8685	166	15	independent	independent	ADJ
easat-8685	166	16	variables	variable	NOUN
easat-8685	166	17	.	.	PUNCT
easat-8685	167	1	a	a	DET
easat-8685	167	2	five	five	NUM
easat-8685	167	3	-	-	PUNCT
easat-8685	167	4	point	point	NOUN
easat-8685	167	5	likert	likert	ADJ
easat-8685	167	6	scale	scale	NOUN
easat-8685	167	7	was	be	AUX
easat-8685	167	8	used	use	VERB
easat-8685	167	9	to	to	PART
easat-8685	167	10	measure	measure	VERB
easat-8685	167	11	respondents	respondent	NOUN
easat-8685	167	12	'	'	PART
easat-8685	167	13	attitudes	attitude	NOUN
easat-8685	167	14	towards	towards	ADP
easat-8685	167	15	the	the	DET
easat-8685	167	16	12	12	NUM
easat-8685	167	17	items	item	NOUN
easat-8685	167	18	,	,	PUNCT
easat-8685	167	19	with	with	ADP
easat-8685	167	20	"	"	PUNCT
easat-8685	167	21	completely	completely	ADV
easat-8685	167	22	disagree	disagree	VERB
easat-8685	167	23	"	"	PUNCT
easat-8685	167	24	represented	represent	VERB
easat-8685	167	25	by	by	ADP
easat-8685	167	26	1	1	NUM
easat-8685	167	27	and	and	CCONJ
easat-8685	167	28	"	"	PUNCT
easat-8685	167	29	completely	completely	ADV
easat-8685	167	30	agree	agree	VERB
easat-8685	167	31	"	"	PUNCT
easat-8685	167	32	represented	represent	VERB
easat-8685	167	33	by	by	ADP
easat-8685	167	34	5	5	NUM
easat-8685	167	35	.	.	PUNCT
easat-8685	168	1	furthermore	furthermore	ADV
easat-8685	168	2	,	,	PUNCT
easat-8685	168	3	a	a	DET
easat-8685	168	4	'	'	PUNCT
easat-8685	168	5	neutral	neutral	ADJ
easat-8685	168	6	'	'	PUNCT
easat-8685	168	7	option	option	NOUN
easat-8685	168	8	was	be	AUX
easat-8685	168	9	also	also	ADV
easat-8685	168	10	provided	provide	VERB
easat-8685	168	11	,	,	PUNCT
easat-8685	168	12	which	which	PRON
easat-8685	168	13	was	be	AUX
easat-8685	168	14	interpreted	interpret	VERB
easat-8685	168	15	as	as	ADP
easat-8685	168	16	a	a	DET
easat-8685	168	17	missing	missing	ADJ
easat-8685	168	18	value	value	NOUN
easat-8685	168	19	in	in	ADP
easat-8685	168	20	the	the	DET
easat-8685	168	21	627	627	NUM
easat-8685	168	22	edelweiss	edelweiss	PROPN
easat-8685	168	23	applied	apply	VERB
easat-8685	168	24	science	science	NOUN
easat-8685	168	25	and	and	CCONJ
easat-8685	168	26	technology	technology	NOUN
easat-8685	168	27	issn	issn	PROPN
easat-8685	168	28	:	:	PUNCT
easat-8685	168	29	2576	2576	NUM
easat-8685	168	30	-	-	SYM
easat-8685	168	31	8484	8484	NUM
easat-8685	168	32	vol	vol	NOUN
easat-8685	168	33	.	.	PROPN
easat-8685	169	1	9	9	NUM
easat-8685	169	2	,	,	PUNCT
easat-8685	169	3	no	no	INTJ
easat-8685	169	4	.	.	NOUN
easat-8685	170	1	7	7	NUM
easat-8685	170	2	:	:	PUNCT
easat-8685	170	3	622	622	NUM
easat-8685	170	4	-	-	SYM
easat-8685	170	5	635	635	NUM
easat-8685	170	6	,	,	PUNCT
easat-8685	170	7	2025	2025	NUM
easat-8685	170	8	doi	doi	NOUN
easat-8685	170	9	:	:	PUNCT
easat-8685	170	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	170	11	©	©	PROPN
easat-8685	170	12	2025	2025	NUM
easat-8685	170	13	by	by	ADP
easat-8685	170	14	the	the	DET
easat-8685	170	15	authors	author	NOUN
easat-8685	170	16	;	;	PUNCT
easat-8685	171	1	licensee	licensee	PROPN
easat-8685	171	2	learning	learn	VERB
easat-8685	171	3	gate	gate	VERB
easat-8685	171	4	statistical	statistical	ADJ
easat-8685	171	5	analysis	analysis	NOUN
easat-8685	171	6	.	.	PUNCT
easat-8685	172	1	before	before	SCONJ
easat-8685	172	2	the	the	DET
easat-8685	172	3	main	main	ADJ
easat-8685	172	4	questionnaire	questionnaire	NOUN
easat-8685	172	5	was	be	AUX
easat-8685	172	6	distributed	distribute	VERB
easat-8685	172	7	,	,	PUNCT
easat-8685	172	8	a	a	DET
easat-8685	172	9	pilot	pilot	NOUN
easat-8685	172	10	survey	survey	NOUN
easat-8685	172	11	was	be	AUX
easat-8685	172	12	conducted	conduct	VERB
easat-8685	172	13	to	to	PART
easat-8685	172	14	test	test	VERB
easat-8685	172	15	the	the	DET
easat-8685	172	16	validity	validity	NOUN
easat-8685	172	17	and	and	CCONJ
easat-8685	172	18	reliability	reliability	NOUN
easat-8685	172	19	of	of	ADP
easat-8685	172	20	the	the	DET
easat-8685	172	21	instrument	instrument	NOUN
easat-8685	172	22	.	.	PUNCT
easat-8685	173	1	reliability	reliability	NOUN
easat-8685	173	2	testing	testing	NOUN
easat-8685	173	3	was	be	AUX
easat-8685	173	4	conducted	conduct	VERB
easat-8685	173	5	using	use	VERB
easat-8685	173	6	cronbach	cronbach	NOUN
easat-8685	173	7	's	's	PART
easat-8685	173	8	alpha	alpha	NOUN
easat-8685	173	9	with	with	ADP
easat-8685	173	10	an	an	DET
easat-8685	173	11	acceptable	acceptable	ADJ
easat-8685	173	12	lower	low	ADJ
easat-8685	173	13	limit	limit	NOUN
easat-8685	173	14	of	of	ADP
easat-8685	173	15	0.6	0.6	NUM
easat-8685	174	1	[	[	X
easat-8685	174	2	79	79	NUM
easat-8685	174	3	]	]	PUNCT
easat-8685	174	4	.	.	PUNCT
easat-8685	175	1	the	the	DET
easat-8685	175	2	questionnaire	questionnaire	NOUN
easat-8685	175	3	consists	consist	VERB
easat-8685	175	4	of	of	ADP
easat-8685	175	5	three	three	NUM
easat-8685	175	6	blocks	block	NOUN
easat-8685	175	7	of	of	ADP
easat-8685	175	8	items	item	NOUN
easat-8685	175	9	to	to	PART
easat-8685	175	10	facilitate	facilitate	VERB
easat-8685	175	11	easier	easy	ADJ
easat-8685	175	12	understanding	understanding	NOUN
easat-8685	175	13	and	and	CCONJ
easat-8685	175	14	answering	answering	NOUN
easat-8685	175	15	of	of	ADP
easat-8685	175	16	the	the	DET
easat-8685	175	17	questions	question	NOUN
easat-8685	175	18	by	by	ADP
easat-8685	175	19	respondents	respondent	NOUN
easat-8685	175	20	.	.	PUNCT
easat-8685	176	1	the	the	DET
easat-8685	176	2	first	first	ADJ
easat-8685	176	3	block	block	NOUN
easat-8685	176	4	contains	contain	VERB
easat-8685	176	5	introductory	introductory	ADJ
easat-8685	176	6	questions	question	NOUN
easat-8685	176	7	to	to	PART
easat-8685	176	8	verify	verify	VERB
easat-8685	176	9	that	that	SCONJ
easat-8685	176	10	respondents	respondent	NOUN
easat-8685	176	11	meet	meet	VERB
easat-8685	176	12	the	the	DET
easat-8685	176	13	criteria	criterion	NOUN
easat-8685	176	14	for	for	ADP
easat-8685	176	15	being	be	AUX
easat-8685	176	16	a	a	DET
easat-8685	176	17	representative	representative	ADJ
easat-8685	176	18	sample	sample	NOUN
easat-8685	176	19	and	and	CCONJ
easat-8685	176	20	give	give	VERB
easat-8685	176	21	their	their	PRON
easat-8685	176	22	consent	consent	NOUN
easat-8685	176	23	to	to	PART
easat-8685	176	24	participate	participate	VERB
easat-8685	176	25	.	.	PUNCT
easat-8685	177	1	next	next	ADV
easat-8685	177	2	,	,	PUNCT
easat-8685	177	3	the	the	DET
easat-8685	177	4	respondent	respondent	NOUN
easat-8685	177	5	's	's	PART
easat-8685	177	6	profile	profile	NOUN
easat-8685	177	7	is	be	AUX
easat-8685	177	8	placed	place	VERB
easat-8685	177	9	in	in	ADP
easat-8685	177	10	the	the	DET
easat-8685	177	11	second	second	ADJ
easat-8685	177	12	block	block	NOUN
easat-8685	177	13	,	,	PUNCT
easat-8685	177	14	which	which	PRON
easat-8685	177	15	includes	include	VERB
easat-8685	177	16	questions	question	NOUN
easat-8685	177	17	related	relate	VERB
easat-8685	177	18	to	to	ADP
easat-8685	177	19	sociodemographic	sociodemographic	ADJ
easat-8685	177	20	data	datum	NOUN
easat-8685	177	21	,	,	PUNCT
easat-8685	177	22	such	such	ADJ
easat-8685	177	23	as	as	ADP
easat-8685	177	24	age	age	NOUN
easat-8685	177	25	,	,	PUNCT
easat-8685	177	26	gender	gender	NOUN
easat-8685	177	27	,	,	PUNCT
easat-8685	177	28	education	education	NOUN
easat-8685	177	29	level	level	NOUN
easat-8685	177	30	,	,	PUNCT
easat-8685	177	31	and	and	CCONJ
easat-8685	177	32	income	income	NOUN
easat-8685	177	33	.	.	PUNCT
easat-8685	178	1	regarding	regard	VERB
easat-8685	178	2	education	education	NOUN
easat-8685	178	3	level	level	NOUN
easat-8685	178	4	,	,	PUNCT
easat-8685	178	5	three	three	NUM
easat-8685	178	6	category	category	NOUN
easat-8685	178	7	options	option	NOUN
easat-8685	178	8	are	be	AUX
easat-8685	178	9	provided	provide	VERB
easat-8685	178	10	to	to	ADP
easat-8685	178	11	respondents	respondent	NOUN
easat-8685	178	12	:	:	PUNCT
easat-8685	178	13	compulsory	compulsory	ADJ
easat-8685	178	14	education	education	NOUN
easat-8685	178	15	(	(	PUNCT
easat-8685	178	16	equivalent	equivalent	ADJ
easat-8685	178	17	to	to	PART
easat-8685	178	18	junior	junior	VERB
easat-8685	178	19	high	high	ADJ
easat-8685	178	20	school	school	NOUN
easat-8685	178	21	)	)	PUNCT
easat-8685	178	22	,	,	PUNCT
easat-8685	178	23	a	a	DET
easat-8685	178	24	-	-	PUNCT
easat-8685	178	25	level	level	NOUN
easat-8685	178	26	(	(	PUNCT
easat-8685	178	27	equivalent	equivalent	ADJ
easat-8685	178	28	to	to	ADP
easat-8685	178	29	senior	senior	ADJ
easat-8685	178	30	high	high	ADJ
easat-8685	178	31	school	school	NOUN
easat-8685	178	32	)	)	PUNCT
easat-8685	178	33	,	,	PUNCT
easat-8685	178	34	and	and	CCONJ
easat-8685	178	35	academic	academic	ADJ
easat-8685	178	36	education	education	NOUN
easat-8685	178	37	(	(	PUNCT
easat-8685	178	38	equivalent	equivalent	ADJ
easat-8685	178	39	to	to	ADP
easat-8685	178	40	having	have	VERB
easat-8685	178	41	a	a	DET
easat-8685	178	42	bachelor	bachelor	NOUN
easat-8685	178	43	's	's	PART
easat-8685	178	44	degree	degree	NOUN
easat-8685	178	45	)	)	PUNCT
easat-8685	178	46	.	.	PUNCT
easat-8685	179	1	furthermore	furthermore	ADV
easat-8685	179	2	,	,	PUNCT
easat-8685	179	3	participants	participant	NOUN
easat-8685	179	4	'	'	PART
easat-8685	179	5	income	income	NOUN
easat-8685	179	6	levels	level	NOUN
easat-8685	179	7	are	be	AUX
easat-8685	179	8	divided	divide	VERB
easat-8685	179	9	into	into	ADP
easat-8685	179	10	three	three	NUM
easat-8685	179	11	categories	category	NOUN
easat-8685	179	12	:	:	PUNCT
easat-8685	179	13	lowannual	lowannual	ADJ
easat-8685	179	14	income	income	NOUN
easat-8685	179	15	(	(	PUNCT
easat-8685	179	16	not	not	PART
easat-8685	179	17	exceeding	exceed	VERB
easat-8685	179	18	60	60	NUM
easat-8685	179	19	million	million	NUM
easat-8685	179	20	rupiah	rupiah	NOUN
easat-8685	180	1	[	[	X
easat-8685	180	2	equivalent	equivalent	ADJ
easat-8685	180	3	to	to	ADP
easat-8685	180	4	usd	usd	NOUN
easat-8685	180	5	3,588	3,588	NUM
easat-8685	180	6	]	]	NUM
easat-8685	180	7	)	)	PUNCT
easat-8685	181	1	,	,	PUNCT
easat-8685	181	2	medium	medium	ADJ
easat-8685	181	3	-	-	PUNCT
easat-8685	181	4	annual	annual	ADJ
easat-8685	181	5	income	income	NOUN
easat-8685	181	6	(	(	PUNCT
easat-8685	181	7	between	between	ADP
easat-8685	181	8	60	60	NUM
easat-8685	181	9	million	million	NUM
easat-8685	181	10	and	and	CCONJ
easat-8685	181	11	500	500	NUM
easat-8685	181	12	million	million	NUM
easat-8685	181	13	rupiah	rupiah	NOUN
easat-8685	182	1	[	[	X
easat-8685	182	2	equivalent	equivalent	ADJ
easat-8685	182	3	to	to	ADP
easat-8685	182	4	usd	usd	NOUN
easat-8685	182	5	29,649	29,649	NUM
easat-8685	182	6	]	]	PUNCT
easat-8685	182	7	)	)	PUNCT
easat-8685	182	8	,	,	PUNCT
easat-8685	182	9	and	and	CCONJ
easat-8685	182	10	high	high	ADJ
easat-8685	182	11	-	-	PUNCT
easat-8685	182	12	annual	annual	ADJ
easat-8685	182	13	income	income	NOUN
easat-8685	182	14	exceeding	exceed	VERB
easat-8685	182	15	500	500	NUM
easat-8685	182	16	million	million	NUM
easat-8685	182	17	rupiah	rupiah	NOUN
easat-8685	182	18	.	.	PUNCT
easat-8685	183	1	next	next	ADV
easat-8685	183	2	,	,	PUNCT
easat-8685	183	3	participants	participant	NOUN
easat-8685	183	4	entered	enter	VERB
easat-8685	183	5	the	the	DET
easat-8685	183	6	third	third	ADJ
easat-8685	183	7	block	block	NOUN
easat-8685	183	8	,	,	PUNCT
easat-8685	183	9	which	which	PRON
easat-8685	183	10	contained	contain	VERB
easat-8685	183	11	12	12	NUM
easat-8685	183	12	core	core	NOUN
easat-8685	183	13	questions	question	NOUN
easat-8685	183	14	related	relate	VERB
easat-8685	183	15	to	to	ADP
easat-8685	183	16	this	this	DET
easat-8685	183	17	study	study	NOUN
easat-8685	183	18	.	.	PUNCT
easat-8685	184	1	table	table	NOUN
easat-8685	184	2	1	1	NUM
easat-8685	184	3	.	.	PUNCT
easat-8685	184	4	construct	construct	NOUN
easat-8685	184	5	indicators	indicator	NOUN
easat-8685	184	6	.	.	PUNCT
easat-8685	185	1	variable	variable	ADJ
easat-8685	185	2	item	item	PROPN
easat-8685	185	3	trust	trust	VERB
easat-8685	185	4	the	the	DET
easat-8685	185	5	tax	tax	NOUN
easat-8685	185	6	office	office	NOUN
easat-8685	185	7	treats	treat	VERB
easat-8685	185	8	taxpayers	taxpayer	NOUN
easat-8685	185	9	in	in	ADP
easat-8685	185	10	a	a	DET
easat-8685	185	11	respectful	respectful	ADJ
easat-8685	185	12	manner	manner	NOUN
easat-8685	185	13	.	.	PUNCT
easat-8685	186	1	the	the	DET
easat-8685	186	2	tax	tax	NOUN
easat-8685	186	3	office	office	NOUN
easat-8685	186	4	is	be	AUX
easat-8685	186	5	fair	fair	ADJ
easat-8685	186	6	and	and	CCONJ
easat-8685	186	7	honest	honest	ADJ
easat-8685	186	8	in	in	ADP
easat-8685	186	9	collecting	collect	VERB
easat-8685	186	10	taxes	taxis	NOUN
easat-8685	186	11	.	.	PUNCT
easat-8685	187	1	the	the	DET
easat-8685	187	2	tax	tax	NOUN
easat-8685	187	3	office	office	NOUN
easat-8685	187	4	is	be	AUX
easat-8685	187	5	trustworthy	trustworthy	ADJ
easat-8685	187	6	.	.	PUNCT
easat-8685	188	1	the	the	DET
easat-8685	188	2	tax	tax	NOUN
easat-8685	188	3	office	office	NOUN
easat-8685	188	4	has	have	VERB
easat-8685	188	5	extensive	extensive	ADJ
easat-8685	188	6	powers	power	NOUN
easat-8685	188	7	to	to	PART
easat-8685	188	8	force	force	VERB
easat-8685	188	9	citizens	citizen	NOUN
easat-8685	188	10	to	to	PART
easat-8685	188	11	be	be	AUX
easat-8685	188	12	honest	honest	ADJ
easat-8685	188	13	about	about	ADP
easat-8685	188	14	taxes	taxis	NOUN
easat-8685	188	15	.	.	PUNCT
easat-8685	189	1	power	power	NOUN
easat-8685	189	2	the	the	DET
easat-8685	189	3	tax	tax	NOUN
easat-8685	189	4	office	office	NOUN
easat-8685	189	5	can	can	AUX
easat-8685	189	6	uncover	uncover	VERB
easat-8685	189	7	most	most	ADJ
easat-8685	189	8	of	of	ADP
easat-8685	189	9	the	the	DET
easat-8685	189	10	tax	tax	NOUN
easat-8685	189	11	evasion	evasion	NOUN
easat-8685	189	12	that	that	PRON
easat-8685	189	13	occurs	occur	VERB
easat-8685	189	14	because	because	SCONJ
easat-8685	189	15	of	of	ADP
easat-8685	189	16	its	its	PRON
easat-8685	189	17	expert	expert	ADJ
easat-8685	189	18	knowledge	knowledge	NOUN
easat-8685	189	19	.	.	PUNCT
easat-8685	190	1	the	the	DET
easat-8685	190	2	tax	tax	NOUN
easat-8685	190	3	office	office	NOUN
easat-8685	190	4	fights	fight	VERB
easat-8685	190	5	tax	tax	NOUN
easat-8685	190	6	crimes	crime	NOUN
easat-8685	190	7	in	in	ADP
easat-8685	190	8	indonesia	indonesia	PROPN
easat-8685	190	9	.	.	PUNCT
easat-8685	191	1	i	i	PRON
easat-8685	191	2	pay	pay	VERB
easat-8685	191	3	my	my	PRON
easat-8685	191	4	taxes	taxis	NOUN
easat-8685	191	5	as	as	ADP
easat-8685	191	6	a	a	DET
easat-8685	191	7	matter	matter	NOUN
easat-8685	191	8	of	of	ADP
easat-8685	191	9	course	course	NOUN
easat-8685	191	10	.	.	PUNCT
easat-8685	192	1	voluntary	voluntary	ADJ
easat-8685	192	2	compliance	compliance	NOUN
easat-8685	192	3	i	i	PRON
easat-8685	192	4	would	would	AUX
easat-8685	192	5	pay	pay	VERB
easat-8685	192	6	my	my	PRON
easat-8685	192	7	taxes	taxis	NOUN
easat-8685	192	8	even	even	ADV
easat-8685	192	9	if	if	SCONJ
easat-8685	192	10	there	there	PRON
easat-8685	192	11	were	be	VERB
easat-8685	192	12	no	no	DET
easat-8685	192	13	tax	tax	NOUN
easat-8685	192	14	regulations	regulation	NOUN
easat-8685	192	15	.	.	PUNCT
easat-8685	193	1	i	i	PRON
easat-8685	193	2	am	be	AUX
easat-8685	193	3	happy	happy	ADJ
easat-8685	193	4	to	to	PART
easat-8685	193	5	pay	pay	VERB
easat-8685	193	6	taxes	taxis	NOUN
easat-8685	193	7	because	because	SCONJ
easat-8685	193	8	the	the	DET
easat-8685	193	9	cost	cost	NOUN
easat-8685	193	10	is	be	AUX
easat-8685	193	11	not	not	PART
easat-8685	193	12	high	high	ADJ
easat-8685	193	13	i	i	PRON
easat-8685	193	14	feel	feel	VERB
easat-8685	193	15	that	that	SCONJ
easat-8685	193	16	i	i	PRON
easat-8685	193	17	am	be	AUX
easat-8685	193	18	forced	force	VERB
easat-8685	193	19	to	to	PART
easat-8685	193	20	pay	pay	VERB
easat-8685	193	21	taxes	taxis	NOUN
easat-8685	193	22	.	.	PUNCT
easat-8685	194	1	enforced	enforce	VERB
easat-8685	194	2	compliance	compliance	NOUN
easat-8685	194	3	i	i	PRON
easat-8685	194	4	pay	pay	VERB
easat-8685	194	5	taxes	taxis	NOUN
easat-8685	194	6	because	because	SCONJ
easat-8685	194	7	the	the	DET
easat-8685	194	8	risk	risk	NOUN
easat-8685	194	9	of	of	ADP
easat-8685	194	10	being	be	AUX
easat-8685	194	11	checked	check	VERB
easat-8685	194	12	is	be	AUX
easat-8685	194	13	too	too	ADV
easat-8685	194	14	high	high	ADJ
easat-8685	194	15	.	.	PUNCT
easat-8685	195	1	i	i	PRON
easat-8685	195	2	feel	feel	VERB
easat-8685	195	3	the	the	DET
easat-8685	195	4	sanctions	sanction	NOUN
easat-8685	195	5	are	be	AUX
easat-8685	195	6	high	high	ADJ
easat-8685	195	7	.	.	PUNCT
easat-8685	196	1	3.4	3.4	NUM
easat-8685	196	2	.	.	PUNCT
easat-8685	197	1	statistical	statistical	ADJ
easat-8685	197	2	analysis	analysis	NOUN
easat-8685	197	3	to	to	PART
easat-8685	197	4	identify	identify	VERB
easat-8685	197	5	the	the	DET
easat-8685	197	6	influence	influence	NOUN
easat-8685	197	7	of	of	ADP
easat-8685	197	8	trust	trust	NOUN
easat-8685	197	9	and	and	CCONJ
easat-8685	197	10	power	power	NOUN
easat-8685	197	11	on	on	ADP
easat-8685	197	12	tax	tax	NOUN
easat-8685	197	13	compliance	compliance	NOUN
easat-8685	197	14	attitudes	attitude	NOUN
easat-8685	197	15	,	,	PUNCT
easat-8685	197	16	a	a	DET
easat-8685	197	17	two	two	NUM
easat-8685	197	18	-	-	PUNCT
easat-8685	197	19	step	step	NOUN
easat-8685	197	20	linear	linear	NOUN
easat-8685	197	21	regression	regression	NOUN
easat-8685	197	22	analysis	analysis	NOUN
easat-8685	197	23	was	be	AUX
easat-8685	197	24	employed	employ	VERB
easat-8685	197	25	.	.	PUNCT
easat-8685	198	1	this	this	DET
easat-8685	198	2	analytical	analytical	ADJ
easat-8685	198	3	method	method	NOUN
easat-8685	198	4	is	be	AUX
easat-8685	198	5	appropriate	appropriate	ADJ
easat-8685	198	6	for	for	ADP
easat-8685	198	7	assessing	assess	VERB
easat-8685	198	8	the	the	DET
easat-8685	198	9	relationship	relationship	NOUN
easat-8685	198	10	between	between	ADP
easat-8685	198	11	independent	independent	ADJ
easat-8685	198	12	and	and	CCONJ
easat-8685	198	13	dependent	dependent	ADJ
easat-8685	198	14	variables	variable	NOUN
easat-8685	198	15	[	[	X
easat-8685	198	16	79	79	NUM
easat-8685	198	17	]	]	PUNCT
easat-8685	198	18	.	.	PUNCT
easat-8685	199	1	before	before	ADP
easat-8685	199	2	performing	perform	VERB
easat-8685	199	3	the	the	DET
easat-8685	199	4	regression	regression	NOUN
easat-8685	199	5	analysis	analysis	NOUN
easat-8685	199	6	,	,	PUNCT
easat-8685	199	7	all	all	DET
easat-8685	199	8	variables	variable	NOUN
easat-8685	199	9	were	be	AUX
easat-8685	199	10	standardized	standardize	VERB
easat-8685	199	11	(	(	PUNCT
easat-8685	199	12	z	z	NOUN
easat-8685	199	13	-	-	PUNCT
easat-8685	199	14	scores	score	NOUN
easat-8685	199	15	)	)	PUNCT
easat-8685	199	16	.	.	PUNCT
easat-8685	200	1	the	the	DET
easat-8685	200	2	model	model	NOUN
easat-8685	200	3	for	for	ADP
easat-8685	200	4	this	this	DET
easat-8685	200	5	study	study	NOUN
easat-8685	200	6	can	can	AUX
easat-8685	200	7	be	be	AUX
easat-8685	200	8	expressed	express	VERB
easat-8685	200	9	as	as	SCONJ
easat-8685	200	10	follows	follow	VERB
easat-8685	200	11	:	:	PUNCT
easat-8685	201	1	where	where	SCONJ
easat-8685	201	2	:	:	PUNCT
easat-8685	201	3	β	β	X
easat-8685	201	4	=	=	PUNCT
easat-8685	201	5	regression	regression	NOUN
easat-8685	201	6	coefficients	coefficient	NOUN
easat-8685	201	7	;	;	PUNCT
easat-8685	201	8	δ	δ	NOUN
easat-8685	201	9	=	=	NOUN
easat-8685	201	10	error	error	NOUN
easat-8685	201	11	term	term	NOUN
easat-8685	201	12	;	;	PUNCT
easat-8685	201	13	tr	tr	VERB
easat-8685	201	14	=	=	NOUN
easat-8685	201	15	trust	trust	NOUN
easat-8685	201	16	;	;	PUNCT
easat-8685	201	17	po	po	NOUN
easat-8685	201	18	=	=	SYM
easat-8685	201	19	power	power	NOUN
easat-8685	201	20	;	;	PUNCT
easat-8685	201	21	vc	vc	NOUN
easat-8685	201	22	=	=	SYM
easat-8685	201	23	voluntary	voluntary	ADJ
easat-8685	201	24	compliance	compliance	NOUN
easat-8685	201	25	;	;	PUNCT
easat-8685	201	26	ec	ec	PROPN
easat-8685	201	27	=	=	SYM
easat-8685	201	28	enforced	enforce	VERB
easat-8685	201	29	compliance	compliance	NOUN
easat-8685	201	30	.	.	PUNCT
easat-8685	202	1	4	4	X
easat-8685	202	2	.	.	X
easat-8685	202	3	results	result	NOUN
easat-8685	202	4	table	table	VERB
easat-8685	202	5	2	2	NUM
easat-8685	202	6	.	.	PUNCT
easat-8685	202	7	descriptive	descriptive	ADJ
easat-8685	202	8	statistics	statistic	NOUN
easat-8685	202	9	(	(	PUNCT
easat-8685	202	10	n	n	NOUN
easat-8685	202	11	=	=	SYM
easat-8685	202	12	408	408	NUM
easat-8685	202	13	)	)	PUNCT
easat-8685	202	14	.	.	PUNCT
easat-8685	203	1	variable	variable	ADJ
easat-8685	203	2	m	m	PROPN
easat-8685	203	3	sd	sd	ADP
easat-8685	203	4	items	item	NOUN
easat-8685	203	5	cronbach	cronbach	VERB
easat-8685	203	6	’s	’s	PROPN
easat-8685	203	7	α	α	PROPN
easat-8685	203	8	trust	trust	NOUN
easat-8685	203	9	11.65	11.65	NUM
easat-8685	203	10	2.40	2.40	NUM
easat-8685	203	11	3	3	NUM
easat-8685	203	12	0.74	0.74	NUM
easat-8685	203	13	power	power	NOUN
easat-8685	203	14	11.97	11.97	NUM
easat-8685	203	15	2.37	2.37	NUM
easat-8685	203	16	3	3	NUM
easat-8685	203	17	0.68	0.68	NUM
easat-8685	203	18	voluntary	voluntary	ADJ
easat-8685	203	19	compliance	compliance	NOUN
easat-8685	203	20	12.04	12.04	NUM
easat-8685	203	21	2.35	2.35	NUM
easat-8685	203	22	3	3	NUM
easat-8685	203	23	0.60	0.60	NUM
easat-8685	203	24	enforced	enforce	VERB
easat-8685	203	25	compliance	compliance	NOUN
easat-8685	203	26	10.04	10.04	NUM
easat-8685	203	27	3.01	3.01	NUM
easat-8685	203	28	3	3	NUM
easat-8685	203	29	0.72	0.72	NUM
easat-8685	203	30	628	628	NUM
easat-8685	203	31	edelweiss	edelweiss	PROPN
easat-8685	203	32	applied	apply	VERB
easat-8685	203	33	science	science	NOUN
easat-8685	203	34	and	and	CCONJ
easat-8685	203	35	technology	technology	NOUN
easat-8685	203	36	issn	issn	PROPN
easat-8685	203	37	:	:	PUNCT
easat-8685	203	38	2576	2576	NUM
easat-8685	203	39	-	-	SYM
easat-8685	203	40	8484	8484	NUM
easat-8685	203	41	vol	vol	NOUN
easat-8685	203	42	.	.	PROPN
easat-8685	204	1	9	9	NUM
easat-8685	204	2	,	,	PUNCT
easat-8685	204	3	no	no	INTJ
easat-8685	204	4	.	.	NOUN
easat-8685	205	1	7	7	NUM
easat-8685	205	2	:	:	PUNCT
easat-8685	205	3	622	622	NUM
easat-8685	205	4	-	-	SYM
easat-8685	205	5	635	635	NUM
easat-8685	205	6	,	,	PUNCT
easat-8685	205	7	2025	2025	NUM
easat-8685	205	8	doi	doi	NOUN
easat-8685	205	9	:	:	PUNCT
easat-8685	205	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	205	11	©	©	PROPN
easat-8685	205	12	2025	2025	NUM
easat-8685	205	13	by	by	ADP
easat-8685	205	14	the	the	DET
easat-8685	205	15	authors	author	NOUN
easat-8685	205	16	;	;	PUNCT
easat-8685	205	17	licensee	licensee	PROPN
easat-8685	205	18	learning	learn	VERB
easat-8685	205	19	gate	gate	NOUN
easat-8685	205	20	table	table	NOUN
easat-8685	205	21	3	3	NUM
easat-8685	205	22	.	.	PUNCT
easat-8685	206	1	participants	participant	NOUN
easat-8685	206	2	’	'	PUNCT
easat-8685	206	3	demographic	demographic	ADJ
easat-8685	206	4	characteristics	characteristic	NOUN
easat-8685	206	5	(	(	PUNCT
easat-8685	206	6	n	n	NOUN
easat-8685	206	7	=	=	SYM
easat-8685	206	8	408	408	NUM
easat-8685	206	9	)	)	PUNCT
easat-8685	206	10	.	.	PUNCT
easat-8685	207	1	variable	variable	ADJ
easat-8685	207	2	number	number	NOUN
easat-8685	207	3	of	of	ADP
easat-8685	207	4	cases	case	NOUN
easat-8685	207	5	percentage	percentage	NOUN
easat-8685	207	6	age	age	NOUN
easat-8685	207	7	18	18	NUM
easat-8685	207	8	24	24	NUM
easat-8685	207	9	329	329	NUM
easat-8685	207	10	80.64	80.64	NUM
easat-8685	207	11	25	25	NUM
easat-8685	207	12	34	34	NUM
easat-8685	207	13	61	61	NUM
easat-8685	207	14	14.95	14.95	NUM
easat-8685	207	15	35	35	NUM
easat-8685	207	16	44	44	NUM
easat-8685	207	17	14	14	NUM
easat-8685	207	18	3.43	3.43	NUM
easat-8685	207	19	45	45	NUM
easat-8685	207	20	54	54	NUM
easat-8685	207	21	3	3	NUM
easat-8685	207	22	0.74	0.74	NUM
easat-8685	207	23	above	above	ADP
easat-8685	207	24	55	55	NUM
easat-8685	207	25	1	1	NUM
easat-8685	207	26	.25	.25	NUM
easat-8685	207	27	gender	gender	NOUN
easat-8685	207	28	male	male	NOUN
easat-8685	207	29	176	176	NUM
easat-8685	207	30	43.14	43.14	NUM
easat-8685	207	31	female	female	NOUN
easat-8685	207	32	232	232	NUM
easat-8685	207	33	56.86	56.86	NUM
easat-8685	207	34	educational	educational	ADJ
easat-8685	207	35	attainment	attainment	ADJ
easat-8685	207	36	compulsory	compulsory	NOUN
easat-8685	207	37	2	2	NUM
easat-8685	207	38	0.49	0.49	NUM
easat-8685	207	39	a	a	DET
easat-8685	207	40	-	-	PUNCT
easat-8685	207	41	level	level	NOUN
easat-8685	207	42	227	227	NUM
easat-8685	207	43	55.64	55.64	NUM
easat-8685	207	44	academic	academic	ADJ
easat-8685	207	45	179	179	NUM
easat-8685	207	46	43.87	43.87	NUM
easat-8685	207	47	annual	annual	ADJ
easat-8685	207	48	income	income	NOUN
easat-8685	207	49	low	low	ADJ
easat-8685	207	50	(	(	PUNCT
easat-8685	207	51	income	income	NOUN
easat-8685	207	52	≤	≤	PUNCT
easat-8685	207	53	idr	idr	VERB
easat-8685	207	54	60	60	NUM
easat-8685	207	55	million	million	NUM
easat-8685	207	56	)	)	PUNCT
easat-8685	207	57	320	320	NUM
easat-8685	207	58	78.43	78.43	NUM
easat-8685	207	59	medium	medium	NOUN
easat-8685	207	60	(	(	PUNCT
easat-8685	207	61	idr	idr	PROPN
easat-8685	207	62	60	60	NUM
easat-8685	207	63	million	million	NUM
easat-8685	207	64	<	<	NOUN
easat-8685	207	65	income	income	NOUN
easat-8685	207	66	≤	≤	PUNCT
easat-8685	207	67	idr	idr	VERB
easat-8685	207	68	500	500	NUM
easat-8685	207	69	million	million	NUM
easat-8685	207	70	)	)	PUNCT
easat-8685	207	71	70	70	NUM
easat-8685	207	72	17.16	17.16	NUM
easat-8685	207	73	high	high	ADJ
easat-8685	207	74	(	(	PUNCT
easat-8685	207	75	income	income	PROPN
easat-8685	207	76	≥	≥	NOUN
easat-8685	207	77	idr	idr	VERB
easat-8685	207	78	500	500	NUM
easat-8685	207	79	million	million	NUM
easat-8685	207	80	)	)	PUNCT
easat-8685	207	81	18	18	NUM
easat-8685	207	82	4.41	4.41	NUM
easat-8685	207	83	note	note	NOUN
easat-8685	207	84	:	:	PUNCT
easat-8685	207	85	compulsory	compulsory	ADJ
easat-8685	207	86	,	,	PUNCT
easat-8685	207	87	equivalent	equivalent	ADJ
easat-8685	207	88	to	to	ADP
easat-8685	207	89	junior	junior	VERB
easat-8685	207	90	high	high	ADJ
easat-8685	207	91	school	school	NOUN
easat-8685	207	92	;	;	PUNCT
easat-8685	207	93	a	a	DET
easat-8685	207	94	-	-	PUNCT
easat-8685	207	95	level	level	NOUN
easat-8685	207	96	,	,	PUNCT
easat-8685	207	97	equivalent	equivalent	ADJ
easat-8685	207	98	to	to	ADP
easat-8685	207	99	senior	senior	ADJ
easat-8685	207	100	high	high	ADJ
easat-8685	207	101	school	school	NOUN
easat-8685	207	102	;	;	PUNCT
easat-8685	207	103	academic	academic	ADJ
easat-8685	207	104	,	,	PUNCT
easat-8685	207	105	equivalent	equivalent	ADJ
easat-8685	207	106	to	to	ADP
easat-8685	207	107	having	have	VERB
easat-8685	207	108	a	a	DET
easat-8685	207	109	bachelor	bachelor	NOUN
easat-8685	207	110	’s	’s	PART
easat-8685	207	111	degree	degree	NOUN
easat-8685	207	112	.	.	PUNCT
easat-8685	208	1	4.1	4.1	NUM
easat-8685	208	2	.	.	PUNCT
easat-8685	208	3	voluntary	voluntary	ADJ
easat-8685	208	4	tax	tax	NOUN
easat-8685	208	5	compliance	compliance	NOUN
easat-8685	208	6	as	as	SCONJ
easat-8685	208	7	shown	show	VERB
easat-8685	208	8	in	in	ADP
easat-8685	208	9	the	the	DET
easat-8685	208	10	table	table	NOUN
easat-8685	208	11	4	4	NUM
easat-8685	208	12	,	,	PUNCT
easat-8685	208	13	the	the	DET
easat-8685	208	14	government	government	NOUN
easat-8685	208	15	power	power	NOUN
easat-8685	208	16	has	have	VERB
easat-8685	208	17	a	a	DET
easat-8685	208	18	positive	positive	ADJ
easat-8685	208	19	influence	influence	NOUN
easat-8685	208	20	on	on	ADP
easat-8685	208	21	voluntary	voluntary	ADJ
easat-8685	208	22	compliance	compliance	NOUN
easat-8685	208	23	.	.	PUNCT
easat-8685	209	1	this	this	PRON
easat-8685	209	2	is	be	AUX
easat-8685	209	3	evident	evident	ADJ
easat-8685	209	4	in	in	ADP
easat-8685	209	5	step	step	NOUN
easat-8685	209	6	1	1	NUM
easat-8685	209	7	,	,	PUNCT
easat-8685	209	8	where	where	SCONJ
easat-8685	209	9	power	power	NOUN
easat-8685	209	10	,	,	PUNCT
easat-8685	209	11	as	as	ADP
easat-8685	209	12	a	a	DET
easat-8685	209	13	predictor	predictor	NOUN
easat-8685	209	14	,	,	PUNCT
easat-8685	209	15	has	have	VERB
easat-8685	209	16	a	a	DET
easat-8685	209	17	positive	positive	ADJ
easat-8685	209	18	and	and	CCONJ
easat-8685	209	19	statistically	statistically	ADV
easat-8685	209	20	significant	significant	ADJ
easat-8685	209	21	effect	effect	NOUN
easat-8685	209	22	on	on	ADP
easat-8685	209	23	the	the	DET
easat-8685	209	24	perception	perception	NOUN
easat-8685	209	25	of	of	ADP
easat-8685	209	26	voluntary	voluntary	ADJ
easat-8685	209	27	compliance	compliance	NOUN
easat-8685	209	28	(	(	PUNCT
easat-8685	209	29	p	p	X
easat-8685	209	30	<	<	X
easat-8685	209	31	.01	.01	NUM
easat-8685	209	32	)	)	PUNCT
easat-8685	209	33	.	.	PUNCT
easat-8685	210	1	the	the	DET
easat-8685	210	2	value	value	NOUN
easat-8685	210	3	of	of	ADP
easat-8685	210	4	the	the	DET
easat-8685	210	5	standardized	standardized	ADJ
easat-8685	210	6	coefficient	coefficient	NOUN
easat-8685	210	7	(	(	PUNCT
easat-8685	210	8	β	β	NOUN
easat-8685	210	9	)	)	PUNCT
easat-8685	210	10	for	for	ADP
easat-8685	210	11	power	power	NOUN
easat-8685	210	12	is	be	AUX
easat-8685	210	13	0.485	0.485	NUM
easat-8685	210	14	,	,	PUNCT
easat-8685	210	15	indicating	indicate	VERB
easat-8685	210	16	a	a	DET
easat-8685	210	17	reasonably	reasonably	ADV
easat-8685	210	18	strong	strong	ADJ
easat-8685	210	19	influence	influence	NOUN
easat-8685	210	20	in	in	ADP
easat-8685	210	21	encouraging	encourage	VERB
easat-8685	210	22	voluntary	voluntary	ADJ
easat-8685	210	23	compliance	compliance	NOUN
easat-8685	210	24	.	.	PUNCT
easat-8685	211	1	when	when	SCONJ
easat-8685	211	2	control	control	NOUN
easat-8685	211	3	variables	variable	NOUN
easat-8685	211	4	are	be	AUX
easat-8685	211	5	included	include	VERB
easat-8685	211	6	in	in	ADP
easat-8685	211	7	step	step	NOUN
easat-8685	211	8	2	2	NUM
easat-8685	211	9	,	,	PUNCT
easat-8685	211	10	the	the	DET
easat-8685	211	11	results	result	NOUN
easat-8685	211	12	change	change	VERB
easat-8685	211	13	slightly	slightly	ADV
easat-8685	211	14	.	.	PUNCT
easat-8685	212	1	of	of	ADP
easat-8685	212	2	these	these	DET
easat-8685	212	3	control	control	NOUN
easat-8685	212	4	variables	variable	NOUN
easat-8685	212	5	,	,	PUNCT
easat-8685	212	6	only	only	ADV
easat-8685	212	7	education	education	NOUN
easat-8685	212	8	has	have	VERB
easat-8685	212	9	a	a	DET
easat-8685	212	10	statistically	statistically	ADV
easat-8685	212	11	significant	significant	ADJ
easat-8685	212	12	effect	effect	NOUN
easat-8685	212	13	(	(	PUNCT
easat-8685	212	14	p	p	X
easat-8685	212	15	<	<	X
easat-8685	212	16	.05	.05	NUM
easat-8685	212	17	)	)	PUNCT
easat-8685	212	18	.	.	PUNCT
easat-8685	213	1	the	the	DET
easat-8685	213	2	education	education	NOUN
easat-8685	213	3	variable	variable	NOUN
easat-8685	213	4	shows	show	VERB
easat-8685	213	5	a	a	DET
easat-8685	213	6	significant	significant	ADJ
easat-8685	213	7	effect	effect	NOUN
easat-8685	213	8	on	on	ADP
easat-8685	213	9	voluntary	voluntary	ADJ
easat-8685	213	10	compliance	compliance	NOUN
easat-8685	213	11	with	with	ADP
easat-8685	213	12	a	a	DET
easat-8685	213	13	β	β	NOUN
easat-8685	213	14	value	value	NOUN
easat-8685	213	15	of	of	ADP
easat-8685	213	16	0.084	0.084	NUM
easat-8685	213	17	.	.	PUNCT
easat-8685	214	1	this	this	PRON
easat-8685	214	2	suggests	suggest	VERB
easat-8685	214	3	that	that	SCONJ
easat-8685	214	4	better	well	ADJ
easat-8685	214	5	education	education	NOUN
easat-8685	214	6	can	can	AUX
easat-8685	214	7	significantly	significantly	ADV
easat-8685	214	8	impact	impact	VERB
easat-8685	214	9	the	the	DET
easat-8685	214	10	level	level	NOUN
easat-8685	214	11	of	of	ADP
easat-8685	214	12	correlation	correlation	NOUN
easat-8685	214	13	,	,	PUNCT
easat-8685	214	14	increasing	increase	VERB
easat-8685	214	15	the	the	DET
easat-8685	214	16	value	value	NOUN
easat-8685	214	17	of	of	ADP
easat-8685	214	18	voluntary	voluntary	ADJ
easat-8685	214	19	compliance	compliance	NOUN
easat-8685	214	20	.	.	PUNCT
easat-8685	215	1	thus	thus	ADV
easat-8685	215	2	,	,	PUNCT
easat-8685	215	3	government	government	NOUN
easat-8685	215	4	power	power	NOUN
easat-8685	215	5	has	have	VERB
easat-8685	215	6	a	a	DET
easat-8685	215	7	positive	positive	ADJ
easat-8685	215	8	and	and	CCONJ
easat-8685	215	9	significant	significant	ADJ
easat-8685	215	10	effect	effect	NOUN
easat-8685	215	11	on	on	ADP
easat-8685	215	12	voluntary	voluntary	ADJ
easat-8685	215	13	compliance	compliance	NOUN
easat-8685	215	14	.	.	PUNCT
easat-8685	216	1	therefore	therefore	ADV
easat-8685	216	2	,	,	PUNCT
easat-8685	216	3	high	high	ADJ
easat-8685	216	4	perceptions	perception	NOUN
easat-8685	216	5	of	of	ADP
easat-8685	216	6	government	government	NOUN
easat-8685	216	7	power	power	NOUN
easat-8685	216	8	tend	tend	VERB
easat-8685	216	9	to	to	PART
easat-8685	216	10	have	have	VERB
easat-8685	216	11	a	a	DET
easat-8685	216	12	greater	great	ADJ
easat-8685	216	13	influence	influence	NOUN
easat-8685	216	14	on	on	ADP
easat-8685	216	15	taxpayers	taxpayer	NOUN
easat-8685	216	16	,	,	PUNCT
easat-8685	216	17	leading	lead	VERB
easat-8685	216	18	to	to	ADP
easat-8685	216	19	voluntary	voluntary	ADJ
easat-8685	216	20	tax	tax	NOUN
easat-8685	216	21	payments	payment	NOUN
easat-8685	216	22	.	.	PUNCT
easat-8685	217	1	meanwhile	meanwhile	ADV
easat-8685	217	2	,	,	PUNCT
easat-8685	217	3	control	control	NOUN
easat-8685	217	4	variables	variable	NOUN
easat-8685	217	5	such	such	ADJ
easat-8685	217	6	as	as	ADP
easat-8685	217	7	education	education	NOUN
easat-8685	217	8	,	,	PUNCT
easat-8685	217	9	which	which	PRON
easat-8685	217	10	have	have	VERB
easat-8685	217	11	a	a	DET
easat-8685	217	12	significant	significant	ADJ
easat-8685	217	13	effect	effect	NOUN
easat-8685	217	14	on	on	ADP
easat-8685	217	15	voluntary	voluntary	ADJ
easat-8685	217	16	compliance	compliance	NOUN
easat-8685	217	17	,	,	PUNCT
easat-8685	217	18	indicate	indicate	VERB
easat-8685	217	19	that	that	SCONJ
easat-8685	217	20	more	more	ADV
easat-8685	217	21	educated	educate	VERB
easat-8685	217	22	individuals	individual	NOUN
easat-8685	217	23	tend	tend	VERB
easat-8685	217	24	to	to	PART
easat-8685	217	25	be	be	AUX
easat-8685	217	26	more	more	ADV
easat-8685	217	27	cooperative	cooperative	ADJ
easat-8685	217	28	.	.	PUNCT
easat-8685	218	1	table	table	NOUN
easat-8685	218	2	4	4	NUM
easat-8685	218	3	.	.	PUNCT
easat-8685	218	4	impact	impact	NOUN
easat-8685	218	5	of	of	ADP
easat-8685	218	6	government	government	NOUN
easat-8685	218	7	trust	trust	NOUN
easat-8685	218	8	and	and	CCONJ
easat-8685	218	9	government	government	NOUN
easat-8685	218	10	power	power	NOUN
easat-8685	218	11	perception	perception	NOUN
easat-8685	218	12	on	on	ADP
easat-8685	218	13	perception	perception	NOUN
easat-8685	218	14	of	of	ADP
easat-8685	218	15	voluntary	voluntary	ADJ
easat-8685	218	16	tax	tax	NOUN
easat-8685	218	17	compliance	compliance	NOUN
easat-8685	218	18	(	(	PUNCT
easat-8685	218	19	n	n	NOUN
easat-8685	218	20	=	=	SYM
easat-8685	218	21	408	408	NUM
easat-8685	218	22	)	)	PUNCT
easat-8685	218	23	.	.	PUNCT
easat-8685	219	1	attitude	attitude	NOUN
easat-8685	219	2	toward	toward	ADP
easat-8685	219	3	voluntary	voluntary	ADJ
easat-8685	219	4	tax	tax	NOUN
easat-8685	219	5	compliance	compliance	NOUN
easat-8685	219	6	step	step	NOUN
easat-8685	219	7	1	1	NUM
easat-8685	219	8	step	step	NOUN
easat-8685	219	9	2	2	NUM
easat-8685	219	10	independent	independent	ADJ
easat-8685	219	11	variable	variable	PROPN
easat-8685	219	12	b	b	PROPN
easat-8685	219	13	se	se	X
easat-8685	219	14	(	(	PUNCT
easat-8685	219	15	b	b	NOUN
easat-8685	219	16	)	)	PUNCT
easat-8685	219	17	β	β	PROPN
easat-8685	219	18	b	b	X
easat-8685	219	19	se	se	X
easat-8685	219	20	(	(	PUNCT
easat-8685	219	21	b	b	NOUN
easat-8685	219	22	)	)	PUNCT
easat-8685	219	23	β	β	NOUN
easat-8685	219	24	trust	trust	VERB
easat-8685	219	25	0.200	0.200	NUM
easat-8685	219	26	0.140	0.140	NUM
easat-8685	219	27	0.204	0.204	NUM
easat-8685	219	28	0.204	0.204	NUM
easat-8685	219	29	0.142	0.142	NUM
easat-8685	219	30	0.208	0.208	NUM
easat-8685	219	31	power	power	NOUN
easat-8685	219	32	0.482	0.482	NUM
easat-8685	219	33	0.142	0.142	NUM
easat-8685	219	34	0.485	0.485	NUM
easat-8685	219	35	*	*	PUNCT
easat-8685	219	36	*	*	PUNCT
easat-8685	219	37	*	*	PUNCT
easat-8685	219	38	0.470	0.470	NUM
easat-8685	219	39	0.145	0.145	NUM
easat-8685	219	40	0.473	0.473	NUM
easat-8685	219	41	*	*	PUNCT
easat-8685	219	42	*	*	PUNCT
easat-8685	219	43	*	*	PUNCT
easat-8685	219	44	trust	trust	NOUN
easat-8685	219	45	×	×	NOUN
easat-8685	219	46	power	power	NOUN
easat-8685	219	47	interaction	interaction	NOUN
easat-8685	219	48	term	term	NOUN
easat-8685	219	49	0.001	0.001	NUM
easat-8685	219	50	0.012	0.012	NUM
easat-8685	219	51	0.024	0.024	NUM
easat-8685	219	52	0.001	0.001	NUM
easat-8685	219	53	0.012	0.012	NUM
easat-8685	219	54	0.022	0.022	NUM
easat-8685	219	55	gender	gender	NOUN
easat-8685	219	56	(	(	PUNCT
easat-8685	219	57	male	male	NOUN
easat-8685	219	58	=	=	NOUN
easat-8685	219	59	1	1	NUM
easat-8685	219	60	)	)	PUNCT
easat-8685	219	61	0.210	0.210	NUM
easat-8685	219	62	0.186	0.186	NUM
easat-8685	219	63	0.044	0.044	NUM
easat-8685	219	64	age	age	NOUN
easat-8685	219	65	-0.233	-0.233	NOUN
easat-8685	220	1	0.170	0.170	NUM
easat-8685	220	2	-0.057	-0.057	PUNCT
easat-8685	220	3	educational	educational	ADJ
easat-8685	220	4	attainment	attainment	NOUN
easat-8685	220	5	0.384	0.384	NUM
easat-8685	220	6	0.193	0.193	NUM
easat-8685	220	7	0.083	0.083	NUM
easat-8685	220	8	*	*	PUNCT
easat-8685	220	9	*	*	PUNCT
easat-8685	220	10	annual	annual	ADJ
easat-8685	220	11	income	income	NOUN
easat-8685	220	12	-0.144	-0.144	PUNCT
easat-8685	220	13	0.177	0.177	NUM
easat-8685	220	14	0.32	0.32	NUM
easat-8685	220	15	note	note	NOUN
easat-8685	220	16	:	:	PUNCT
easat-8685	220	17	*	*	PUNCT
easat-8685	220	18	*	*	PUNCT
easat-8685	221	1	p	p	X
easat-8685	221	2	<	<	X
easat-8685	221	3	.05	.05	NUM
easat-8685	221	4	*	*	PUNCT
easat-8685	221	5	*	*	PUNCT
easat-8685	221	6	*	*	PUNCT
easat-8685	221	7	p	p	X
easat-8685	221	8	<	<	X
easat-8685	221	9	.01	.01	NUM
easat-8685	221	10	4.2	4.2	NUM
easat-8685	221	11	.	.	PUNCT
easat-8685	222	1	enforced	enforce	VERB
easat-8685	222	2	tax	tax	NOUN
easat-8685	222	3	compliance	compliance	NOUN
easat-8685	222	4	the	the	DET
easat-8685	222	5	regression	regression	NOUN
easat-8685	222	6	analysis	analysis	NOUN
easat-8685	222	7	method	method	NOUN
easat-8685	222	8	used	use	VERB
easat-8685	222	9	to	to	PART
easat-8685	222	10	test	test	VERB
easat-8685	222	11	the	the	DET
easat-8685	222	12	influence	influence	NOUN
easat-8685	222	13	on	on	ADP
easat-8685	222	14	enforced	enforce	VERB
easat-8685	222	15	compliance	compliance	NOUN
easat-8685	222	16	is	be	AUX
easat-8685	222	17	the	the	DET
easat-8685	222	18	same	same	ADJ
easat-8685	222	19	as	as	ADP
easat-8685	222	20	the	the	DET
easat-8685	222	21	method	method	NOUN
easat-8685	222	22	used	use	VERB
easat-8685	222	23	for	for	ADP
easat-8685	222	24	voluntary	voluntary	ADJ
easat-8685	222	25	compliance	compliance	NOUN
easat-8685	222	26	.	.	PUNCT
easat-8685	223	1	as	as	SCONJ
easat-8685	223	2	shown	show	VERB
easat-8685	223	3	in	in	ADP
easat-8685	223	4	the	the	DET
easat-8685	223	5	table	table	NOUN
easat-8685	223	6	5	5	NUM
easat-8685	223	7	,	,	PUNCT
easat-8685	223	8	it	it	PRON
easat-8685	223	9	can	can	AUX
easat-8685	223	10	be	be	AUX
easat-8685	223	11	seen	see	VERB
easat-8685	223	12	in	in	ADP
easat-8685	223	13	step	step	NOUN
easat-8685	223	14	1	1	NUM
easat-8685	223	15	that	that	PRON
easat-8685	223	16	power	power	NOUN
easat-8685	223	17	has	have	VERB
easat-8685	223	18	a	a	DET
easat-8685	223	19	positive	positive	ADJ
easat-8685	223	20	and	and	CCONJ
easat-8685	223	21	significant	significant	ADJ
easat-8685	223	22	influence	influence	NOUN
easat-8685	223	23	on	on	ADP
easat-8685	223	24	enforced	enforce	VERB
easat-8685	223	25	compliance	compliance	NOUN
easat-8685	223	26	(	(	PUNCT
easat-8685	223	27	p	p	X
easat-8685	223	28	<	<	X
easat-8685	223	29	.10	.10	NUM
easat-8685	223	30	)	)	PUNCT
easat-8685	223	31	.	.	PUNCT
easat-8685	224	1	in	in	ADP
easat-8685	224	2	contrast	contrast	NOUN
easat-8685	224	3	,	,	PUNCT
easat-8685	224	4	trust	trust	NOUN
easat-8685	224	5	in	in	ADP
easat-8685	224	6	enforced	enforce	VERB
easat-8685	224	7	629	629	NUM
easat-8685	224	8	edelweiss	edelweiss	PROPN
easat-8685	224	9	applied	apply	VERB
easat-8685	224	10	science	science	NOUN
easat-8685	224	11	and	and	CCONJ
easat-8685	224	12	technology	technology	NOUN
easat-8685	224	13	issn	issn	PROPN
easat-8685	224	14	:	:	PUNCT
easat-8685	224	15	2576	2576	NUM
easat-8685	224	16	-	-	SYM
easat-8685	224	17	8484	8484	NUM
easat-8685	224	18	vol	vol	NOUN
easat-8685	224	19	.	.	PROPN
easat-8685	225	1	9	9	NUM
easat-8685	225	2	,	,	PUNCT
easat-8685	225	3	no	no	INTJ
easat-8685	225	4	.	.	NOUN
easat-8685	226	1	7	7	NUM
easat-8685	226	2	:	:	PUNCT
easat-8685	226	3	622	622	NUM
easat-8685	226	4	-	-	SYM
easat-8685	226	5	635	635	NUM
easat-8685	226	6	,	,	PUNCT
easat-8685	226	7	2025	2025	NUM
easat-8685	226	8	doi	doi	NOUN
easat-8685	226	9	:	:	PUNCT
easat-8685	226	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	226	11	©	©	PROPN
easat-8685	226	12	2025	2025	NUM
easat-8685	226	13	by	by	ADP
easat-8685	226	14	the	the	DET
easat-8685	226	15	authors	author	NOUN
easat-8685	226	16	;	;	PUNCT
easat-8685	226	17	licensee	licensee	PROPN
easat-8685	226	18	learning	learn	VERB
easat-8685	226	19	gate	gate	PROPN
easat-8685	226	20	compliance	compliance	NOUN
easat-8685	226	21	does	do	AUX
easat-8685	226	22	not	not	PART
easat-8685	226	23	have	have	VERB
easat-8685	226	24	a	a	DET
easat-8685	226	25	significant	significant	ADJ
easat-8685	226	26	influence	influence	NOUN
easat-8685	226	27	.	.	PUNCT
easat-8685	227	1	in	in	ADP
easat-8685	227	2	step	step	NOUN
easat-8685	227	3	2	2	NUM
easat-8685	227	4	,	,	PUNCT
easat-8685	227	5	there	there	PRON
easat-8685	227	6	is	be	VERB
easat-8685	227	7	a	a	DET
easat-8685	227	8	change	change	NOUN
easat-8685	227	9	in	in	ADP
easat-8685	227	10	the	the	DET
easat-8685	227	11	influence	influence	NOUN
easat-8685	227	12	of	of	ADP
easat-8685	227	13	power	power	NOUN
easat-8685	227	14	on	on	ADP
easat-8685	227	15	enforced	enforce	VERB
easat-8685	227	16	compliance	compliance	NOUN
easat-8685	227	17	,	,	PUNCT
easat-8685	227	18	where	where	SCONJ
easat-8685	227	19	the	the	DET
easat-8685	227	20	value	value	NOUN
easat-8685	227	21	is	be	AUX
easat-8685	227	22	not	not	PART
easat-8685	227	23	significant	significant	ADJ
easat-8685	227	24	.	.	PUNCT
easat-8685	228	1	the	the	DET
easat-8685	228	2	control	control	NOUN
easat-8685	228	3	variable	variable	NOUN
easat-8685	228	4	,	,	PUNCT
easat-8685	228	5	age	age	NOUN
easat-8685	228	6	,	,	PUNCT
easat-8685	228	7	is	be	AUX
easat-8685	228	8	the	the	DET
easat-8685	228	9	only	only	ADJ
easat-8685	228	10	one	one	NUM
easat-8685	228	11	that	that	PRON
easat-8685	228	12	has	have	VERB
easat-8685	228	13	a	a	DET
easat-8685	228	14	significant	significant	ADJ
easat-8685	228	15	influence	influence	NOUN
easat-8685	228	16	on	on	ADP
easat-8685	228	17	the	the	DET
easat-8685	228	18	enforced	enforce	VERB
easat-8685	228	19	compliance	compliance	NOUN
easat-8685	228	20	variable	variable	NOUN
easat-8685	228	21	(	(	PUNCT
easat-8685	228	22	p	p	X
easat-8685	228	23	<	<	X
easat-8685	228	24	.01	.01	NUM
easat-8685	228	25	)	)	PUNCT
easat-8685	228	26	.	.	PUNCT
easat-8685	229	1	age	age	NOUN
easat-8685	229	2	and	and	CCONJ
easat-8685	229	3	enforced	enforce	VERB
easat-8685	229	4	compliance	compliance	NOUN
easat-8685	229	5	have	have	VERB
easat-8685	229	6	a	a	DET
easat-8685	229	7	significant	significant	ADJ
easat-8685	229	8	negative	negative	ADJ
easat-8685	229	9	relationship	relationship	NOUN
easat-8685	229	10	;	;	PUNCT
easat-8685	229	11	thus	thus	ADV
easat-8685	229	12	,	,	PUNCT
easat-8685	229	13	the	the	PRON
easat-8685	229	14	younger	young	ADJ
easat-8685	229	15	the	the	DET
easat-8685	229	16	respondent	respondent	NOUN
easat-8685	229	17	,	,	PUNCT
easat-8685	229	18	the	the	PRON
easat-8685	229	19	higher	high	ADJ
easat-8685	229	20	the	the	DET
easat-8685	229	21	level	level	NOUN
easat-8685	229	22	of	of	ADP
easat-8685	229	23	enforced	enforce	VERB
easat-8685	229	24	compliance	compliance	NOUN
easat-8685	229	25	.	.	PUNCT
easat-8685	230	1	meanwhile	meanwhile	ADV
easat-8685	230	2	,	,	PUNCT
easat-8685	230	3	other	other	ADJ
easat-8685	230	4	variables	variable	NOUN
easat-8685	230	5	,	,	PUNCT
easat-8685	230	6	such	such	ADJ
easat-8685	230	7	as	as	ADP
easat-8685	230	8	trust	trust	NOUN
easat-8685	230	9	,	,	PUNCT
easat-8685	230	10	power	power	NOUN
easat-8685	230	11	,	,	PUNCT
easat-8685	230	12	gender	gender	NOUN
easat-8685	230	13	,	,	PUNCT
easat-8685	230	14	education	education	NOUN
easat-8685	230	15	,	,	PUNCT
easat-8685	230	16	and	and	CCONJ
easat-8685	230	17	income	income	NOUN
easat-8685	230	18	,	,	PUNCT
easat-8685	230	19	do	do	AUX
easat-8685	230	20	not	not	PART
easat-8685	230	21	contribute	contribute	VERB
easat-8685	230	22	significantly	significantly	ADV
easat-8685	230	23	to	to	ADP
easat-8685	230	24	the	the	DET
easat-8685	230	25	motivation	motivation	NOUN
easat-8685	230	26	for	for	ADP
easat-8685	230	27	enforced	enforce	VERB
easat-8685	230	28	compliance	compliance	NOUN
easat-8685	230	29	.	.	PUNCT
easat-8685	231	1	these	these	DET
easat-8685	231	2	findings	finding	NOUN
easat-8685	231	3	highlight	highlight	VERB
easat-8685	231	4	the	the	DET
easat-8685	231	5	importance	importance	NOUN
easat-8685	231	6	of	of	ADP
easat-8685	231	7	considering	consider	VERB
easat-8685	231	8	age	age	NOUN
easat-8685	231	9	factors	factor	NOUN
easat-8685	231	10	in	in	ADP
easat-8685	231	11	understanding	understanding	NOUN
easat-8685	231	12	and	and	CCONJ
easat-8685	231	13	influencing	influence	VERB
easat-8685	231	14	enforced	enforce	VERB
easat-8685	231	15	compliance	compliance	NOUN
easat-8685	231	16	policies	policy	NOUN
easat-8685	231	17	,	,	PUNCT
easat-8685	231	18	suggesting	suggest	VERB
easat-8685	231	19	that	that	SCONJ
easat-8685	231	20	the	the	DET
easat-8685	231	21	other	other	ADJ
easat-8685	231	22	factors	factor	NOUN
easat-8685	231	23	used	use	VERB
easat-8685	231	24	in	in	ADP
easat-8685	231	25	this	this	DET
easat-8685	231	26	model	model	NOUN
easat-8685	231	27	are	be	AUX
easat-8685	231	28	not	not	PART
easat-8685	231	29	sufficient	sufficient	ADJ
easat-8685	231	30	to	to	PART
easat-8685	231	31	explain	explain	VERB
easat-8685	231	32	enforced	enforce	VERB
easat-8685	231	33	compliance	compliance	NOUN
easat-8685	231	34	significantly	significantly	ADV
easat-8685	231	35	.	.	PUNCT
easat-8685	232	1	table	table	NOUN
easat-8685	232	2	5	5	NUM
easat-8685	232	3	.	.	PUNCT
easat-8685	232	4	impact	impact	NOUN
easat-8685	232	5	of	of	ADP
easat-8685	232	6	government	government	NOUN
easat-8685	232	7	trust	trust	NOUN
easat-8685	232	8	and	and	CCONJ
easat-8685	232	9	government	government	NOUN
easat-8685	232	10	power	power	NOUN
easat-8685	232	11	perception	perception	NOUN
easat-8685	232	12	on	on	ADP
easat-8685	232	13	perception	perception	NOUN
easat-8685	232	14	of	of	ADP
easat-8685	232	15	enforced	enforce	VERB
easat-8685	232	16	tax	tax	NOUN
easat-8685	232	17	compliance	compliance	NOUN
easat-8685	232	18	(	(	PUNCT
easat-8685	232	19	n	n	NOUN
easat-8685	232	20	=	=	SYM
easat-8685	232	21	408	408	NUM
easat-8685	232	22	)	)	PUNCT
easat-8685	232	23	.	.	PUNCT
easat-8685	233	1	attitude	attitude	NOUN
easat-8685	233	2	toward	toward	ADP
easat-8685	233	3	enforced	enforce	VERB
easat-8685	233	4	tax	tax	NOUN
easat-8685	233	5	compliance	compliance	NOUN
easat-8685	233	6	step	step	NOUN
easat-8685	233	7	1	1	NUM
easat-8685	233	8	step	step	NOUN
easat-8685	233	9	2	2	NUM
easat-8685	233	10	independent	independent	ADJ
easat-8685	233	11	variable	variable	PROPN
easat-8685	233	12	b	b	PROPN
easat-8685	233	13	se	se	X
easat-8685	233	14	(	(	PUNCT
easat-8685	233	15	b	b	NOUN
easat-8685	233	16	)	)	PUNCT
easat-8685	233	17	β	β	PROPN
easat-8685	233	18	b	b	X
easat-8685	233	19	se	se	X
easat-8685	233	20	(	(	PUNCT
easat-8685	233	21	b	b	NOUN
easat-8685	233	22	)	)	PUNCT
easat-8685	233	23	β	β	NOUN
easat-8685	233	24	trust	trust	NOUN
easat-8685	233	25	0.299	0.299	NUM
easat-8685	233	26	0.230	0.230	NUM
easat-8685	233	27	0.238	0.238	NUM
easat-8685	233	28	0.186	0.186	NUM
easat-8685	233	29	0.232	0.232	NUM
easat-8685	233	30	0.148	0.148	NUM
easat-8685	233	31	power	power	NOUN
easat-8685	233	32	0.382	0.382	NUM
easat-8685	233	33	0.232	0.232	NUM
easat-8685	233	34	0.300	0.300	NUM
easat-8685	233	35	*	*	NUM
easat-8685	233	36	0.234	0.234	NUM
easat-8685	233	37	0.236	0.236	NUM
easat-8685	233	38	0.184	0.184	NUM
easat-8685	233	39	trust	trust	NOUN
easat-8685	233	40	×	×	NOUN
easat-8685	233	41	power	power	NOUN
easat-8685	233	42	interaction	interaction	NOUN
easat-8685	233	43	term	term	NOUN
easat-8685	233	44	-0.025	-0.025	PROPN
easat-8685	233	45	0.020	0.020	NUM
easat-8685	233	46	-0.376	-0.376	NOUN
easat-8685	233	47	-0.014	-0.014	NUM
easat-8685	233	48	0.020	0.020	NUM
easat-8685	233	49	-0.203	-0.203	NOUN
easat-8685	234	1	gender	gender	NOUN
easat-8685	234	2	(	(	PUNCT
easat-8685	234	3	male	male	NOUN
easat-8685	234	4	=	=	NOUN
easat-8685	234	5	1	1	NUM
easat-8685	234	6	)	)	PUNCT
easat-8685	234	7	-0.015	-0.015	NUM
easat-8685	234	8	0.304	0.304	NUM
easat-8685	234	9	-0.002	-0.002	NOUN
easat-8685	234	10	age	age	NOUN
easat-8685	234	11	-0.738	-0.738	NOUN
easat-8685	234	12	0.278	0.278	NUM
easat-8685	234	13	-0.141	-0.141	NOUN
easat-8685	234	14	*	*	PUNCT
easat-8685	234	15	*	*	PUNCT
easat-8685	234	16	*	*	PUNCT
easat-8685	234	17	educational	educational	ADJ
easat-8685	234	18	attainment	attainment	NOUN
easat-8685	234	19	-0.132	-0.132	NUM
easat-8685	234	20	0.315	0.315	NUM
easat-8685	234	21	-0.022	-0.022	ADJ
easat-8685	234	22	annual	annual	ADJ
easat-8685	234	23	income	income	NOUN
easat-8685	234	24	-0.046	-0.046	NUM
easat-8685	234	25	0.288	0.288	NUM
easat-8685	234	26	-0.008	-0.008	NOUN
easat-8685	234	27	note	note	VERB
easat-8685	234	28	:	:	PUNCT
easat-8685	234	29	*	*	PUNCT
easat-8685	234	30	p	p	X
easat-8685	234	31	<	<	X
easat-8685	234	32	.10	.10	NUM
easat-8685	234	33	*	*	PUNCT
easat-8685	234	34	*	*	PUNCT
easat-8685	234	35	*	*	PUNCT
easat-8685	235	1	p	p	X
easat-8685	235	2	<	<	X
easat-8685	235	3	.01	.01	NUM
easat-8685	235	4	.	.	PROPN
easat-8685	236	1	5	5	NUM
easat-8685	236	2	.	.	X
easat-8685	236	3	discussion	discussion	NOUN
easat-8685	236	4	the	the	DET
easat-8685	236	5	results	result	NOUN
easat-8685	236	6	of	of	ADP
easat-8685	236	7	the	the	DET
easat-8685	236	8	statistical	statistical	ADJ
easat-8685	236	9	analysis	analysis	NOUN
easat-8685	236	10	in	in	ADP
easat-8685	236	11	this	this	DET
easat-8685	236	12	study	study	NOUN
easat-8685	236	13	provide	provide	VERB
easat-8685	236	14	evidence	evidence	NOUN
easat-8685	236	15	that	that	PRON
easat-8685	236	16	contradicts	contradict	VERB
easat-8685	236	17	the	the	DET
easat-8685	236	18	assumptions	assumption	NOUN
easat-8685	236	19	of	of	ADP
easat-8685	236	20	the	the	DET
easat-8685	236	21	slippery	slippery	ADJ
easat-8685	236	22	slope	slope	NOUN
easat-8685	236	23	framework	framework	NOUN
easat-8685	236	24	,	,	PUNCT
easat-8685	236	25	indicating	indicate	VERB
easat-8685	236	26	that	that	SCONJ
easat-8685	236	27	trust	trust	NOUN
easat-8685	236	28	in	in	ADP
easat-8685	236	29	authority	authority	NOUN
easat-8685	236	30	has	have	VERB
easat-8685	236	31	no	no	DET
easat-8685	236	32	significant	significant	ADJ
easat-8685	236	33	effect	effect	NOUN
easat-8685	236	34	on	on	ADP
easat-8685	236	35	either	either	CCONJ
easat-8685	236	36	voluntary	voluntary	ADJ
easat-8685	236	37	compliance	compliance	NOUN
easat-8685	236	38	or	or	CCONJ
easat-8685	236	39	enforced	enforce	VERB
easat-8685	236	40	compliance	compliance	NOUN
easat-8685	236	41	.	.	PUNCT
easat-8685	237	1	this	this	DET
easat-8685	237	2	finding	finding	NOUN
easat-8685	237	3	is	be	AUX
easat-8685	237	4	not	not	PART
easat-8685	237	5	in	in	ADP
easat-8685	237	6	line	line	NOUN
easat-8685	237	7	with	with	ADP
easat-8685	237	8	the	the	DET
easat-8685	237	9	findings	finding	NOUN
easat-8685	237	10	of	of	ADP
easat-8685	237	11	previous	previous	ADJ
easat-8685	237	12	studies	study	NOUN
easat-8685	237	13	[	[	X
easat-8685	237	14	23	23	NUM
easat-8685	237	15	,	,	PUNCT
easat-8685	237	16	41	41	NUM
easat-8685	237	17	,	,	PUNCT
easat-8685	237	18	50	50	NUM
easat-8685	237	19	,	,	PUNCT
easat-8685	237	20	57	57	NUM
easat-8685	237	21	]	]	PUNCT
easat-8685	237	22	especially	especially	ADV
easat-8685	237	23	regarding	regard	VERB
easat-8685	237	24	the	the	DET
easat-8685	237	25	effect	effect	NOUN
easat-8685	237	26	of	of	ADP
easat-8685	237	27	perceived	perceive	VERB
easat-8685	237	28	trust	trust	NOUN
easat-8685	237	29	in	in	ADP
easat-8685	237	30	authority	authority	NOUN
easat-8685	237	31	on	on	ADP
easat-8685	237	32	voluntary	voluntary	ADJ
easat-8685	237	33	compliance	compliance	NOUN
easat-8685	237	34	.	.	PUNCT
easat-8685	238	1	interestingly	interestingly	ADV
easat-8685	238	2	,	,	PUNCT
easat-8685	238	3	perceived	perceive	VERB
easat-8685	238	4	authority	authority	NOUN
easat-8685	238	5	power	power	NOUN
easat-8685	238	6	makes	make	VERB
easat-8685	238	7	a	a	DET
easat-8685	238	8	greater	great	ADJ
easat-8685	238	9	contribution	contribution	NOUN
easat-8685	238	10	to	to	ADP
easat-8685	238	11	promoting	promote	VERB
easat-8685	238	12	voluntary	voluntary	ADJ
easat-8685	238	13	compliance	compliance	NOUN
easat-8685	238	14	than	than	ADP
easat-8685	238	15	enforced	enforce	VERB
easat-8685	238	16	compliance	compliance	NOUN
easat-8685	238	17	.	.	PUNCT
easat-8685	239	1	although	although	SCONJ
easat-8685	239	2	there	there	PRON
easat-8685	239	3	is	be	VERB
easat-8685	239	4	a	a	DET
easat-8685	239	5	relatively	relatively	ADV
easat-8685	239	6	small	small	ADJ
easat-8685	239	7	effect	effect	NOUN
easat-8685	239	8	between	between	ADP
easat-8685	239	9	power	power	NOUN
easat-8685	239	10	and	and	CCONJ
easat-8685	239	11	enforced	enforce	VERB
easat-8685	239	12	compliance	compliance	NOUN
easat-8685	239	13	,	,	PUNCT
easat-8685	239	14	the	the	DET
easat-8685	239	15	significance	significance	NOUN
easat-8685	239	16	disappears	disappear	VERB
easat-8685	239	17	when	when	SCONJ
easat-8685	239	18	control	control	NOUN
easat-8685	239	19	variables	variable	NOUN
easat-8685	239	20	are	be	AUX
easat-8685	239	21	taken	take	VERB
easat-8685	239	22	into	into	ADP
easat-8685	239	23	account	account	NOUN
easat-8685	239	24	.	.	PUNCT
easat-8685	240	1	this	this	DET
easat-8685	240	2	result	result	NOUN
easat-8685	240	3	is	be	AUX
easat-8685	240	4	inconsistent	inconsistent	ADJ
easat-8685	240	5	with	with	ADP
easat-8685	240	6	the	the	DET
easat-8685	240	7	findings	finding	NOUN
easat-8685	240	8	reported	report	VERB
easat-8685	240	9	by	by	ADP
easat-8685	240	10	kogler	kogler	NOUN
easat-8685	240	11	,	,	PUNCT
easat-8685	240	12	et	et	PROPN
easat-8685	240	13	al	al	PROPN
easat-8685	240	14	.	.	PUNCT
easat-8685	241	1	[	[	X
easat-8685	241	2	18	18	NUM
easat-8685	241	3	]	]	X
easat-8685	241	4	;	;	PUNCT
easat-8685	241	5	inasius	inasius	NOUN
easat-8685	241	6	,	,	PUNCT
easat-8685	241	7	et	et	PROPN
easat-8685	241	8	al	al	PROPN
easat-8685	241	9	.	.	PUNCT
easat-8685	242	1	[	[	X
easat-8685	242	2	39	39	NUM
easat-8685	242	3	]	]	PUNCT
easat-8685	242	4	;	;	PUNCT
easat-8685	242	5	kogler	kogler	NOUN
easat-8685	242	6	,	,	PUNCT
easat-8685	242	7	et	et	PROPN
easat-8685	242	8	al	al	PROPN
easat-8685	242	9	.	.	PUNCT
easat-8685	243	1	[	[	X
easat-8685	243	2	60	60	NUM
easat-8685	243	3	]	]	PUNCT
easat-8685	243	4	and	and	CCONJ
easat-8685	243	5	gangl	gangl	PROPN
easat-8685	243	6	,	,	PUNCT
easat-8685	243	7	et	et	PROPN
easat-8685	243	8	al	al	PROPN
easat-8685	243	9	.	.	PUNCT
easat-8685	244	1	[	[	X
easat-8685	244	2	80	80	NUM
easat-8685	244	3	]	]	PUNCT
easat-8685	244	4	which	which	PRON
easat-8685	244	5	indicate	indicate	VERB
easat-8685	244	6	that	that	SCONJ
easat-8685	244	7	power	power	NOUN
easat-8685	244	8	is	be	AUX
easat-8685	244	9	the	the	DET
easat-8685	244	10	strongest	strong	ADJ
easat-8685	244	11	predictor	predictor	NOUN
easat-8685	244	12	of	of	ADP
easat-8685	244	13	enforced	enforce	VERB
easat-8685	244	14	compliance	compliance	NOUN
easat-8685	244	15	.	.	PUNCT
easat-8685	245	1	however	however	ADV
easat-8685	245	2	,	,	PUNCT
easat-8685	245	3	these	these	DET
easat-8685	245	4	results	result	NOUN
easat-8685	245	5	support	support	VERB
easat-8685	245	6	the	the	DET
easat-8685	245	7	slippery	slippery	ADJ
easat-8685	245	8	slope	slope	NOUN
easat-8685	245	9	framework	framework	NOUN
easat-8685	245	10	's	's	PART
easat-8685	245	11	assumption	assumption	NOUN
easat-8685	245	12	of	of	ADP
easat-8685	245	13	the	the	DET
easat-8685	245	14	role	role	NOUN
easat-8685	245	15	of	of	ADP
easat-8685	245	16	strong	strong	ADJ
easat-8685	245	17	power	power	NOUN
easat-8685	245	18	in	in	ADP
easat-8685	245	19	achieving	achieve	VERB
easat-8685	245	20	high	high	ADJ
easat-8685	245	21	levels	level	NOUN
easat-8685	245	22	of	of	ADP
easat-8685	245	23	tax	tax	NOUN
easat-8685	245	24	compliance	compliance	NOUN
easat-8685	245	25	,	,	PUNCT
easat-8685	245	26	regardless	regardless	ADV
easat-8685	245	27	of	of	ADP
easat-8685	245	28	the	the	DET
easat-8685	245	29	motivation	motivation	NOUN
easat-8685	245	30	.	.	PUNCT
easat-8685	246	1	thus	thus	ADV
easat-8685	246	2	,	,	PUNCT
easat-8685	246	3	this	this	DET
easat-8685	246	4	study	study	NOUN
easat-8685	246	5	only	only	ADV
easat-8685	246	6	aligns	align	VERB
easat-8685	246	7	with	with	ADP
easat-8685	246	8	a	a	DET
easat-8685	246	9	small	small	ADJ
easat-8685	246	10	part	part	NOUN
easat-8685	246	11	of	of	ADP
easat-8685	246	12	the	the	DET
easat-8685	246	13	framework	framework	NOUN
easat-8685	246	14	.	.	PUNCT
easat-8685	247	1	this	this	DET
easat-8685	247	2	finding	finding	NOUN
easat-8685	247	3	corroborates	corroborate	VERB
easat-8685	247	4	the	the	DET
easat-8685	247	5	evidence	evidence	NOUN
easat-8685	247	6	from	from	ADP
easat-8685	247	7	research	research	NOUN
easat-8685	247	8	conducted	conduct	VERB
easat-8685	247	9	by	by	ADP
easat-8685	247	10	inasius	inasius	PROPN
easat-8685	247	11	et	et	PROPN
easat-8685	247	12	al	al	PROPN
easat-8685	247	13	.	.	PUNCT
easat-8685	248	1	[	[	X
easat-8685	248	2	40	40	NUM
easat-8685	248	3	]	]	X
easat-8685	248	4	;	;	PUNCT
easat-8685	248	5	gangl	gangl	PROPN
easat-8685	248	6	,	,	PUNCT
easat-8685	248	7	et	et	PROPN
easat-8685	248	8	al	al	PROPN
easat-8685	248	9	.	.	PUNCT
easat-8685	249	1	[	[	X
easat-8685	249	2	45	45	NUM
easat-8685	249	3	]	]	PUNCT
easat-8685	249	4	and	and	CCONJ
easat-8685	249	5	gangl	gangl	PROPN
easat-8685	249	6	,	,	PUNCT
easat-8685	249	7	et	et	PROPN
easat-8685	249	8	al	al	PROPN
easat-8685	249	9	.	.	PUNCT
easat-8685	250	1	[	[	X
easat-8685	250	2	80	80	NUM
easat-8685	250	3	]	]	PUNCT
easat-8685	250	4	regarding	regard	VERB
easat-8685	250	5	the	the	DET
easat-8685	250	6	influence	influence	NOUN
easat-8685	250	7	of	of	ADP
easat-8685	250	8	perceived	perceive	VERB
easat-8685	250	9	authority	authority	NOUN
easat-8685	250	10	power	power	NOUN
easat-8685	250	11	on	on	ADP
easat-8685	250	12	voluntary	voluntary	ADJ
easat-8685	250	13	compliance	compliance	NOUN
easat-8685	250	14	.	.	PUNCT
easat-8685	251	1	slightly	slightly	ADV
easat-8685	251	2	different	different	ADJ
easat-8685	251	3	,	,	PUNCT
easat-8685	251	4	power	power	NOUN
easat-8685	251	5	is	be	AUX
easat-8685	251	6	surprisingly	surprisingly	ADV
easat-8685	251	7	the	the	DET
easat-8685	251	8	only	only	ADJ
easat-8685	251	9	and	and	CCONJ
easat-8685	251	10	strongest	strong	ADJ
easat-8685	251	11	predictor	predictor	NOUN
easat-8685	251	12	in	in	ADP
easat-8685	251	13	this	this	DET
easat-8685	251	14	study	study	NOUN
easat-8685	251	15	.	.	PUNCT
easat-8685	252	1	the	the	DET
easat-8685	252	2	strong	strong	ADJ
easat-8685	252	3	influence	influence	NOUN
easat-8685	252	4	of	of	ADP
easat-8685	252	5	perceived	perceive	VERB
easat-8685	252	6	power	power	NOUN
easat-8685	252	7	on	on	ADP
easat-8685	252	8	voluntary	voluntary	ADJ
easat-8685	252	9	compliance	compliance	NOUN
easat-8685	252	10	could	could	AUX
easat-8685	252	11	be	be	AUX
easat-8685	252	12	due	due	ADJ
easat-8685	252	13	to	to	ADP
easat-8685	252	14	the	the	DET
easat-8685	252	15	quality	quality	NOUN
easat-8685	252	16	of	of	ADP
easat-8685	252	17	power	power	NOUN
easat-8685	252	18	that	that	PRON
easat-8685	252	19	taxpayers	taxpayer	NOUN
easat-8685	252	20	perceive	perceive	VERB
easat-8685	252	21	as	as	ADP
easat-8685	252	22	legitimate	legitimate	ADJ
easat-8685	252	23	.	.	PUNCT
easat-8685	253	1	legitimate	legitimate	ADJ
easat-8685	253	2	power	power	NOUN
easat-8685	253	3	—	—	PUNCT
easat-8685	253	4	rooted	root	VERB
easat-8685	253	5	in	in	ADP
easat-8685	253	6	legitimacy	legitimacy	NOUN
easat-8685	253	7	,	,	PUNCT
easat-8685	253	8	identification	identification	NOUN
easat-8685	253	9	,	,	PUNCT
easat-8685	253	10	knowledge	knowledge	NOUN
easat-8685	253	11	,	,	PUNCT
easat-8685	253	12	and	and	CCONJ
easat-8685	253	13	capability	capability	NOUN
easat-8685	253	14	—	—	PUNCT
easat-8685	253	15	fosters	foster	VERB
easat-8685	253	16	the	the	DET
easat-8685	253	17	perception	perception	NOUN
easat-8685	253	18	that	that	SCONJ
easat-8685	253	19	tax	tax	NOUN
easat-8685	253	20	authorities	authority	NOUN
easat-8685	253	21	are	be	AUX
easat-8685	253	22	competent	competent	ADJ
easat-8685	253	23	in	in	ADP
easat-8685	253	24	performing	perform	VERB
easat-8685	253	25	their	their	PRON
easat-8685	253	26	duties	duty	NOUN
easat-8685	253	27	and	and	CCONJ
easat-8685	253	28	able	able	ADJ
easat-8685	253	29	to	to	PART
easat-8685	253	30	protect	protect	VERB
easat-8685	253	31	cooperative	cooperative	ADJ
easat-8685	253	32	taxpayers	taxpayer	NOUN
easat-8685	253	33	from	from	ADP
easat-8685	253	34	free	free	ADJ
easat-8685	253	35	-	-	PUNCT
easat-8685	253	36	riding	ride	VERB
easat-8685	253	37	[	[	X
easat-8685	253	38	46	46	NUM
easat-8685	253	39	,	,	PUNCT
easat-8685	253	40	81	81	NUM
easat-8685	253	41	-	-	SYM
easat-8685	253	42	83	83	NUM
easat-8685	253	43	]	]	PUNCT
easat-8685	253	44	.	.	PUNCT
easat-8685	254	1	the	the	DET
easat-8685	254	2	relationship	relationship	NOUN
easat-8685	254	3	between	between	ADP
easat-8685	254	4	perceived	perceive	VERB
easat-8685	254	5	power	power	NOUN
easat-8685	254	6	and	and	CCONJ
easat-8685	254	7	voluntary	voluntary	ADJ
easat-8685	254	8	compliance	compliance	NOUN
easat-8685	254	9	may	may	AUX
easat-8685	254	10	also	also	ADV
easat-8685	254	11	be	be	AUX
easat-8685	254	12	influenced	influence	VERB
easat-8685	254	13	by	by	ADP
easat-8685	254	14	the	the	DET
easat-8685	254	15	characteristics	characteristic	NOUN
easat-8685	254	16	of	of	ADP
easat-8685	254	17	digital	digital	NOUN
easat-8685	254	18	-	-	PUNCT
easat-8685	254	19	based	base	VERB
easat-8685	254	20	freelancers	freelancer	NOUN
easat-8685	254	21	themselves	themselves	PRON
easat-8685	254	22	,	,	PUNCT
easat-8685	254	23	which	which	PRON
easat-8685	254	24	distinguish	distinguish	VERB
easat-8685	254	25	their	their	PRON
easat-8685	254	26	tax	tax	NOUN
easat-8685	254	27	behavior	behavior	NOUN
easat-8685	254	28	from	from	ADP
easat-8685	254	29	other	other	ADJ
easat-8685	254	30	economic	economic	ADJ
easat-8685	254	31	agents	agent	NOUN
easat-8685	254	32	in	in	ADP
easat-8685	254	33	previous	previous	ADJ
easat-8685	254	34	studies	study	NOUN
easat-8685	254	35	.	.	PUNCT
easat-8685	255	1	digital	digital	ADJ
easat-8685	255	2	-	-	PUNCT
easat-8685	255	3	based	base	VERB
easat-8685	255	4	freelancers	freelancer	NOUN
easat-8685	255	5	are	be	AUX
easat-8685	255	6	often	often	ADV
easat-8685	255	7	associated	associate	VERB
easat-8685	255	8	with	with	ADP
easat-8685	255	9	work	work	NOUN
easat-8685	255	10	that	that	PRON
easat-8685	255	11	lacks	lack	VERB
easat-8685	255	12	a	a	DET
easat-8685	255	13	formal	formal	ADJ
easat-8685	255	14	work	work	NOUN
easat-8685	255	15	agreement	agreement	NOUN
easat-8685	255	16	and	and	CCONJ
easat-8685	255	17	is	be	AUX
easat-8685	255	18	conducted	conduct	VERB
easat-8685	255	19	online	online	ADV
easat-8685	255	20	,	,	PUNCT
easat-8685	255	21	which	which	PRON
easat-8685	255	22	means	mean	VERB
easat-8685	255	23	that	that	SCONJ
easat-8685	255	24	workers	worker	NOUN
easat-8685	255	25	are	be	AUX
easat-8685	255	26	well	well	ADV
easat-8685	255	27	aware	aware	ADJ
easat-8685	255	28	that	that	SCONJ
easat-8685	255	29	this	this	DET
easat-8685	255	30	type	type	NOUN
easat-8685	255	31	of	of	ADP
easat-8685	255	32	work	work	NOUN
easat-8685	255	33	is	be	AUX
easat-8685	255	34	quite	quite	ADV
easat-8685	255	35	difficult	difficult	ADJ
easat-8685	255	36	for	for	SCONJ
easat-8685	255	37	the	the	DET
easat-8685	255	38	government	government	NOUN
easat-8685	255	39	to	to	PART
easat-8685	255	40	track	track	VERB
easat-8685	255	41	and	and	CCONJ
easat-8685	255	42	monitor	monitor	VERB
easat-8685	255	43	.	.	PUNCT
easat-8685	256	1	digital	digital	PROPN
easat-8685	256	2	-	-	PUNCT
easat-8685	256	3	based	base	VERB
easat-8685	256	4	freelancers	freelancer	NOUN
easat-8685	256	5	are	be	AUX
easat-8685	256	6	likely	likely	ADV
easat-8685	256	7	aware	aware	ADJ
easat-8685	256	8	that	that	SCONJ
easat-8685	256	9	their	their	PRON
easat-8685	256	10	groups	group	NOUN
easat-8685	256	11	are	be	AUX
easat-8685	256	12	prone	prone	ADJ
easat-8685	256	13	to	to	ADP
easat-8685	256	14	free	free	ADJ
easat-8685	256	15	-	-	PUNCT
easat-8685	256	16	riders	rider	NOUN
easat-8685	256	17	.	.	PUNCT
easat-8685	257	1	this	this	DET
easat-8685	257	2	understanding	understanding	NOUN
easat-8685	257	3	ultimately	ultimately	ADV
easat-8685	257	4	creates	create	VERB
easat-8685	257	5	a	a	DET
easat-8685	257	6	'	'	PUNCT
easat-8685	257	7	social	social	ADJ
easat-8685	257	8	contribution	contribution	NOUN
easat-8685	257	9	dilemma	dilemma	NOUN
easat-8685	257	10	'	'	PUNCT
easat-8685	257	11	in	in	ADP
easat-8685	257	12	the	the	DET
easat-8685	257	13	digital	digital	NOUN
easat-8685	257	14	-	-	PUNCT
easat-8685	257	15	based	base	VERB
easat-8685	257	16	freelancer	freelancer	NOUN
easat-8685	257	17	group	group	NOUN
easat-8685	257	18	,	,	PUNCT
easat-8685	257	19	which	which	PRON
easat-8685	257	20	assumes	assume	VERB
easat-8685	257	21	that	that	SCONJ
easat-8685	257	22	some	some	DET
easat-8685	257	23	taxpayers	taxpayer	NOUN
easat-8685	257	24	can	can	AUX
easat-8685	257	25	still	still	ADV
easat-8685	257	26	enjoy	enjoy	VERB
easat-8685	257	27	public	public	ADJ
easat-8685	257	28	goods	good	NOUN
easat-8685	257	29	without	without	ADP
easat-8685	257	30	having	have	VERB
easat-8685	257	31	to	to	PART
easat-8685	257	32	sacrifice	sacrifice	VERB
easat-8685	257	33	personal	personal	ADJ
easat-8685	257	34	benefits	benefit	NOUN
easat-8685	257	35	through	through	ADP
easat-8685	257	36	tax	tax	NOUN
easat-8685	257	37	contributions	contribution	NOUN
easat-8685	257	38	[	[	X
easat-8685	257	39	84	84	NUM
easat-8685	257	40	]	]	PUNCT
easat-8685	257	41	.	.	PUNCT
easat-8685	258	1	therefore	therefore	ADV
easat-8685	258	2	,	,	PUNCT
easat-8685	258	3	limited	limited	ADJ
easat-8685	258	4	630	630	NUM
easat-8685	258	5	edelweiss	edelweiss	PROPN
easat-8685	258	6	applied	apply	VERB
easat-8685	258	7	science	science	NOUN
easat-8685	258	8	and	and	CCONJ
easat-8685	258	9	technology	technology	NOUN
easat-8685	258	10	issn	issn	PROPN
easat-8685	258	11	:	:	PUNCT
easat-8685	258	12	2576	2576	NUM
easat-8685	258	13	-	-	SYM
easat-8685	258	14	8484	8484	NUM
easat-8685	258	15	vol	vol	NOUN
easat-8685	258	16	.	.	PROPN
easat-8685	259	1	9	9	NUM
easat-8685	259	2	,	,	PUNCT
easat-8685	259	3	no	no	INTJ
easat-8685	259	4	.	.	NOUN
easat-8685	260	1	7	7	NUM
easat-8685	260	2	:	:	PUNCT
easat-8685	260	3	622	622	NUM
easat-8685	260	4	-	-	SYM
easat-8685	260	5	635	635	NUM
easat-8685	260	6	,	,	PUNCT
easat-8685	260	7	2025	2025	NUM
easat-8685	260	8	doi	doi	NOUN
easat-8685	260	9	:	:	PUNCT
easat-8685	260	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	260	11	©	©	PROPN
easat-8685	260	12	2025	2025	NUM
easat-8685	260	13	by	by	ADP
easat-8685	260	14	the	the	DET
easat-8685	260	15	authors	author	NOUN
easat-8685	260	16	;	;	PUNCT
easat-8685	260	17	licensee	licensee	PROPN
easat-8685	260	18	learning	learn	VERB
easat-8685	260	19	gate	gate	PROPN
easat-8685	260	20	government	government	NOUN
easat-8685	260	21	supervision	supervision	NOUN
easat-8685	260	22	of	of	ADP
easat-8685	260	23	the	the	DET
easat-8685	260	24	digital	digital	NOUN
easat-8685	260	25	-	-	PUNCT
easat-8685	260	26	based	base	VERB
easat-8685	260	27	freelancer	freelancer	NOUN
easat-8685	260	28	group	group	NOUN
easat-8685	260	29	may	may	AUX
easat-8685	260	30	lead	lead	VERB
easat-8685	260	31	taxpayers	taxpayer	NOUN
easat-8685	260	32	to	to	PART
easat-8685	260	33	feel	feel	VERB
easat-8685	260	34	they	they	PRON
easat-8685	260	35	have	have	VERB
easat-8685	260	36	complete	complete	ADJ
easat-8685	260	37	control	control	NOUN
easat-8685	260	38	over	over	ADP
easat-8685	260	39	whether	whether	SCONJ
easat-8685	260	40	to	to	PART
easat-8685	260	41	comply	comply	VERB
easat-8685	260	42	or	or	CCONJ
easat-8685	260	43	not	not	PART
easat-8685	260	44	.	.	PUNCT
easat-8685	261	1	then	then	ADV
easat-8685	261	2	,	,	PUNCT
easat-8685	261	3	taxpayers	taxpayer	NOUN
easat-8685	261	4	only	only	ADV
easat-8685	261	5	agree	agree	VERB
easat-8685	261	6	to	to	PART
easat-8685	261	7	cooperate	cooperate	VERB
easat-8685	261	8	in	in	ADP
easat-8685	261	9	tax	tax	NOUN
easat-8685	261	10	payments	payment	NOUN
easat-8685	261	11	when	when	SCONJ
easat-8685	261	12	they	they	PRON
easat-8685	261	13	can	can	AUX
easat-8685	261	14	be	be	AUX
easat-8685	261	15	convinced	convince	VERB
easat-8685	261	16	that	that	SCONJ
easat-8685	261	17	the	the	DET
easat-8685	261	18	tax	tax	NOUN
easat-8685	261	19	system	system	NOUN
easat-8685	261	20	has	have	AUX
easat-8685	261	21	been	be	AUX
easat-8685	261	22	implemented	implement	VERB
easat-8685	261	23	fairly	fairly	ADV
easat-8685	261	24	through	through	ADP
easat-8685	261	25	the	the	DET
easat-8685	261	26	authority	authority	NOUN
easat-8685	261	27	's	's	PART
easat-8685	261	28	ability	ability	NOUN
easat-8685	261	29	to	to	PART
easat-8685	261	30	monitor	monitor	VERB
easat-8685	261	31	and	and	CCONJ
easat-8685	261	32	crack	crack	VERB
easat-8685	261	33	down	down	ADP
easat-8685	261	34	on	on	ADP
easat-8685	261	35	tax	tax	NOUN
easat-8685	261	36	evaders	evader	NOUN
easat-8685	261	37	.	.	PUNCT
easat-8685	262	1	thus	thus	ADV
easat-8685	262	2	,	,	PUNCT
easat-8685	262	3	a	a	DET
easat-8685	262	4	fair	fair	ADJ
easat-8685	262	5	tax	tax	NOUN
easat-8685	262	6	system	system	NOUN
easat-8685	262	7	and	and	CCONJ
easat-8685	262	8	the	the	DET
easat-8685	262	9	government	government	NOUN
easat-8685	262	10	's	's	PART
easat-8685	262	11	competence	competence	NOUN
easat-8685	262	12	in	in	ADP
easat-8685	262	13	administering	administer	VERB
easat-8685	262	14	it	it	PRON
easat-8685	262	15	are	be	AUX
easat-8685	262	16	important	important	ADJ
easat-8685	262	17	considerations	consideration	NOUN
easat-8685	262	18	for	for	ADP
easat-8685	262	19	digital	digital	NOUN
easat-8685	262	20	-	-	PUNCT
easat-8685	262	21	based	base	VERB
easat-8685	262	22	freelancers	freelancer	NOUN
easat-8685	262	23	to	to	PART
easat-8685	262	24	cooperate	cooperate	VERB
easat-8685	262	25	in	in	ADP
easat-8685	262	26	tax	tax	NOUN
easat-8685	262	27	payments	payment	NOUN
easat-8685	262	28	voluntarily	voluntarily	ADV
easat-8685	262	29	.	.	PUNCT
easat-8685	263	1	on	on	ADP
easat-8685	263	2	the	the	DET
easat-8685	263	3	other	other	ADJ
easat-8685	263	4	hand	hand	NOUN
easat-8685	263	5	,	,	PUNCT
easat-8685	263	6	the	the	DET
easat-8685	263	7	lack	lack	NOUN
easat-8685	263	8	of	of	ADP
easat-8685	263	9	significance	significance	NOUN
easat-8685	263	10	between	between	ADP
easat-8685	263	11	perceived	perceive	VERB
easat-8685	263	12	power	power	NOUN
easat-8685	263	13	and	and	CCONJ
easat-8685	263	14	enforced	enforce	VERB
easat-8685	263	15	compliance	compliance	NOUN
easat-8685	263	16	could	could	AUX
easat-8685	263	17	be	be	AUX
easat-8685	263	18	related	relate	VERB
easat-8685	263	19	to	to	ADP
easat-8685	263	20	the	the	DET
easat-8685	263	21	lack	lack	NOUN
easat-8685	263	22	of	of	ADP
easat-8685	263	23	legal	legal	ADJ
easat-8685	263	24	clarity	clarity	NOUN
easat-8685	263	25	and	and	CCONJ
easat-8685	263	26	characteristics	characteristic	NOUN
easat-8685	263	27	regarding	regard	VERB
easat-8685	263	28	digital	digital	NOUN
easat-8685	263	29	-	-	PUNCT
easat-8685	263	30	based	base	VERB
easat-8685	263	31	freelancers	freelancer	NOUN
easat-8685	263	32	who	who	PRON
easat-8685	263	33	work	work	VERB
easat-8685	263	34	flexibly	flexibly	ADV
easat-8685	263	35	and	and	CCONJ
easat-8685	263	36	are	be	AUX
easat-8685	263	37	not	not	PART
easat-8685	263	38	bound	bind	VERB
easat-8685	263	39	by	by	ADP
easat-8685	263	40	contracts	contract	NOUN
easat-8685	263	41	.	.	PUNCT
easat-8685	264	1	therefore	therefore	ADV
easat-8685	264	2	,	,	PUNCT
easat-8685	264	3	taxpayers	taxpayer	NOUN
easat-8685	264	4	find	find	VERB
easat-8685	264	5	it	it	PRON
easat-8685	264	6	challenging	challenge	VERB
easat-8685	264	7	to	to	PART
easat-8685	264	8	understand	understand	VERB
easat-8685	264	9	their	their	PRON
easat-8685	264	10	tax	tax	NOUN
easat-8685	264	11	obligations	obligation	NOUN
easat-8685	264	12	,	,	PUNCT
easat-8685	264	13	and	and	CCONJ
easat-8685	264	14	as	as	ADP
easat-8685	264	15	a	a	DET
easat-8685	264	16	result	result	NOUN
easat-8685	264	17	,	,	PUNCT
easat-8685	264	18	the	the	DET
easat-8685	264	19	threat	threat	NOUN
easat-8685	264	20	in	in	ADP
easat-8685	264	21	the	the	DET
easat-8685	264	22	form	form	NOUN
easat-8685	264	23	of	of	ADP
easat-8685	264	24	fines	fine	NOUN
easat-8685	264	25	and	and	CCONJ
easat-8685	264	26	sanctions	sanction	NOUN
easat-8685	264	27	is	be	AUX
easat-8685	264	28	also	also	ADV
easat-8685	264	29	not	not	PART
easat-8685	264	30	perceived	perceive	VERB
easat-8685	264	31	.	.	PUNCT
easat-8685	265	1	barriers	barrier	NOUN
easat-8685	265	2	in	in	ADP
easat-8685	265	3	the	the	DET
easat-8685	265	4	form	form	NOUN
easat-8685	265	5	of	of	ADP
easat-8685	265	6	tax	tax	NOUN
easat-8685	265	7	complexity	complexity	NOUN
easat-8685	265	8	are	be	AUX
easat-8685	265	9	prevalent	prevalent	ADJ
easat-8685	265	10	in	in	ADP
easat-8685	265	11	developing	develop	VERB
easat-8685	265	12	countries	country	NOUN
easat-8685	265	13	,	,	PUNCT
easat-8685	265	14	such	such	ADJ
easat-8685	265	15	as	as	ADP
easat-8685	265	16	indonesia	indonesia	PROPN
easat-8685	265	17	,	,	PUNCT
easat-8685	265	18	which	which	PRON
easat-8685	265	19	ultimately	ultimately	ADV
easat-8685	265	20	reduce	reduce	VERB
easat-8685	265	21	the	the	DET
easat-8685	265	22	intention	intention	NOUN
easat-8685	265	23	to	to	PART
easat-8685	265	24	pay	pay	VERB
easat-8685	265	25	taxes	taxis	NOUN
easat-8685	265	26	[	[	X
easat-8685	265	27	10	10	NUM
easat-8685	265	28	,	,	PUNCT
easat-8685	265	29	85	85	NUM
easat-8685	265	30	]	]	PUNCT
easat-8685	265	31	.	.	PUNCT
easat-8685	266	1	the	the	DET
easat-8685	266	2	absence	absence	NOUN
easat-8685	266	3	of	of	ADP
easat-8685	266	4	a	a	DET
easat-8685	266	5	statistically	statistically	ADV
easat-8685	266	6	significant	significant	ADJ
easat-8685	266	7	effect	effect	NOUN
easat-8685	266	8	of	of	ADP
easat-8685	266	9	the	the	DET
easat-8685	266	10	interaction	interaction	NOUN
easat-8685	266	11	between	between	ADP
easat-8685	266	12	trust	trust	NOUN
easat-8685	266	13	and	and	CCONJ
easat-8685	266	14	power	power	NOUN
easat-8685	266	15	on	on	ADP
easat-8685	266	16	voluntary	voluntary	ADJ
easat-8685	266	17	or	or	CCONJ
easat-8685	266	18	forced	force	VERB
easat-8685	266	19	compliance	compliance	NOUN
easat-8685	266	20	is	be	AUX
easat-8685	266	21	in	in	ADP
easat-8685	266	22	line	line	NOUN
easat-8685	266	23	with	with	ADP
easat-8685	266	24	several	several	ADJ
easat-8685	266	25	previous	previous	ADJ
easat-8685	266	26	studies	study	NOUN
easat-8685	266	27	[	[	X
easat-8685	266	28	18	18	NUM
easat-8685	266	29	,	,	PUNCT
easat-8685	266	30	40	40	NUM
easat-8685	266	31	,	,	PUNCT
easat-8685	266	32	41	41	NUM
easat-8685	266	33	,	,	PUNCT
easat-8685	266	34	86	86	NUM
easat-8685	266	35	]	]	PUNCT
easat-8685	266	36	which	which	PRON
easat-8685	266	37	reveal	reveal	VERB
easat-8685	266	38	that	that	SCONJ
easat-8685	266	39	this	this	DET
easat-8685	266	40	interaction	interaction	NOUN
easat-8685	266	41	has	have	VERB
easat-8685	266	42	no	no	DET
easat-8685	266	43	effect	effect	NOUN
easat-8685	266	44	or	or	CCONJ
easat-8685	266	45	only	only	ADV
easat-8685	266	46	a	a	DET
easat-8685	266	47	slight	slight	ADJ
easat-8685	266	48	effect	effect	NOUN
easat-8685	266	49	.	.	PUNCT
easat-8685	267	1	another	another	DET
easat-8685	267	2	interesting	interesting	ADJ
easat-8685	267	3	finding	finding	NOUN
easat-8685	267	4	is	be	AUX
easat-8685	267	5	that	that	SCONJ
easat-8685	267	6	perceived	perceive	VERB
easat-8685	267	7	trust	trust	NOUN
easat-8685	267	8	in	in	ADP
easat-8685	267	9	authority	authority	NOUN
easat-8685	267	10	does	do	AUX
easat-8685	267	11	not	not	PART
easat-8685	267	12	have	have	VERB
easat-8685	267	13	a	a	DET
easat-8685	267	14	significant	significant	ADJ
easat-8685	267	15	effect	effect	NOUN
easat-8685	267	16	on	on	ADP
easat-8685	267	17	either	either	DET
easat-8685	267	18	form	form	NOUN
easat-8685	267	19	of	of	ADP
easat-8685	267	20	compliance	compliance	NOUN
easat-8685	267	21	motivation	motivation	NOUN
easat-8685	267	22	.	.	PUNCT
easat-8685	268	1	taxpayers	taxpayer	NOUN
easat-8685	268	2	'	'	PART
easat-8685	268	3	low	low	PROPN
easat-8685	268	4	trust	trust	NOUN
easat-8685	268	5	in	in	ADP
easat-8685	268	6	authority	authority	NOUN
easat-8685	268	7	may	may	AUX
easat-8685	268	8	be	be	AUX
easat-8685	268	9	due	due	ADJ
easat-8685	268	10	to	to	ADP
easat-8685	268	11	the	the	DET
easat-8685	268	12	lack	lack	NOUN
easat-8685	268	13	of	of	ADP
easat-8685	268	14	public	public	ADJ
easat-8685	268	15	goods	good	NOUN
easat-8685	268	16	,	,	PUNCT
easat-8685	268	17	poor	poor	ADJ
easat-8685	268	18	quality	quality	NOUN
easat-8685	268	19	services	service	NOUN
easat-8685	268	20	,	,	PUNCT
easat-8685	268	21	and	and	CCONJ
easat-8685	268	22	politicians	politician	NOUN
easat-8685	268	23	embezzling	embezzle	VERB
easat-8685	268	24	tax	tax	NOUN
easat-8685	268	25	money	money	NOUN
easat-8685	268	26	[	[	X
easat-8685	268	27	39	39	NUM
easat-8685	268	28	,	,	PUNCT
easat-8685	268	29	61	61	NUM
easat-8685	268	30	]	]	PUNCT
easat-8685	268	31	.	.	PUNCT
easat-8685	269	1	moreover	moreover	ADV
easat-8685	269	2	,	,	PUNCT
easat-8685	269	3	the	the	DET
easat-8685	269	4	rights	right	NOUN
easat-8685	269	5	of	of	ADP
easat-8685	269	6	digital	digital	NOUN
easat-8685	269	7	-	-	PUNCT
easat-8685	269	8	based	base	VERB
easat-8685	269	9	freelancers	freelancer	NOUN
easat-8685	269	10	as	as	ADP
easat-8685	269	11	informal	informal	ADJ
easat-8685	269	12	workers	worker	NOUN
easat-8685	269	13	are	be	AUX
easat-8685	269	14	not	not	PART
easat-8685	269	15	fully	fully	ADV
easat-8685	269	16	protected	protect	VERB
easat-8685	269	17	by	by	ADP
easat-8685	269	18	labor	labor	NOUN
easat-8685	269	19	laws	law	NOUN
easat-8685	269	20	,	,	PUNCT
easat-8685	269	21	but	but	CCONJ
easat-8685	269	22	their	their	PRON
easat-8685	269	23	obligations	obligation	NOUN
easat-8685	269	24	are	be	AUX
easat-8685	269	25	treated	treat	VERB
easat-8685	269	26	on	on	ADP
easat-8685	269	27	par	par	NOUN
easat-8685	269	28	with	with	ADP
easat-8685	269	29	formal	formal	ADJ
easat-8685	269	30	workers	worker	NOUN
easat-8685	269	31	.	.	PUNCT
easat-8685	270	1	digital	digital	ADJ
easat-8685	270	2	-	-	PUNCT
easat-8685	270	3	based	base	VERB
easat-8685	270	4	freelancer	freelancer	NOUN
easat-8685	270	5	taxpayers	taxpayer	NOUN
easat-8685	270	6	may	may	AUX
easat-8685	270	7	perceive	perceive	VERB
easat-8685	270	8	this	this	DET
easat-8685	270	9	situation	situation	NOUN
easat-8685	270	10	as	as	ADP
easat-8685	270	11	a	a	DET
easat-8685	270	12	form	form	NOUN
easat-8685	270	13	of	of	ADP
easat-8685	270	14	inequality	inequality	NOUN
easat-8685	270	15	in	in	ADP
easat-8685	270	16	treatment	treatment	NOUN
easat-8685	270	17	and	and	CCONJ
easat-8685	270	18	the	the	DET
easat-8685	270	19	impact	impact	NOUN
easat-8685	270	20	of	of	ADP
easat-8685	270	21	tax	tax	NOUN
easat-8685	270	22	contributions	contribution	NOUN
easat-8685	270	23	on	on	ADP
easat-8685	270	24	their	their	PRON
easat-8685	270	25	scope	scope	NOUN
easat-8685	270	26	of	of	ADP
easat-8685	270	27	work	work	NOUN
easat-8685	270	28	,	,	PUNCT
easat-8685	270	29	which	which	PRON
easat-8685	270	30	ultimately	ultimately	ADV
easat-8685	270	31	undermines	undermine	VERB
easat-8685	270	32	trust	trust	NOUN
easat-8685	270	33	in	in	ADP
easat-8685	270	34	the	the	DET
easat-8685	270	35	government	government	NOUN
easat-8685	270	36	.	.	PUNCT
easat-8685	271	1	this	this	DET
easat-8685	271	2	finding	finding	NOUN
easat-8685	271	3	suggests	suggest	VERB
easat-8685	271	4	that	that	SCONJ
easat-8685	271	5	tax	tax	NOUN
easat-8685	271	6	authorities	authority	NOUN
easat-8685	271	7	are	be	AUX
easat-8685	271	8	not	not	PART
easat-8685	271	9	perceived	perceive	VERB
easat-8685	271	10	as	as	ADP
easat-8685	271	11	trustworthy	trustworthy	ADJ
easat-8685	271	12	enough	enough	ADV
easat-8685	271	13	to	to	PART
easat-8685	271	14	ensure	ensure	VERB
easat-8685	271	15	taxpayers	taxpayer	NOUN
easat-8685	271	16	'	'	PART
easat-8685	271	17	welfare	welfare	NOUN
easat-8685	271	18	[	[	X
easat-8685	271	19	40	40	NUM
easat-8685	271	20	]	]	PUNCT
easat-8685	271	21	and	and	CCONJ
easat-8685	271	22	,	,	PUNCT
easat-8685	271	23	consequently	consequently	ADV
easat-8685	271	24	,	,	PUNCT
easat-8685	271	25	are	be	AUX
easat-8685	271	26	unable	unable	ADJ
easat-8685	271	27	to	to	PART
easat-8685	271	28	persuade	persuade	VERB
easat-8685	271	29	taxpayers	taxpayer	NOUN
easat-8685	271	30	to	to	PART
easat-8685	271	31	comply	comply	VERB
easat-8685	271	32	.	.	PUNCT
easat-8685	272	1	it	it	PRON
easat-8685	272	2	is	be	AUX
easat-8685	272	3	likely	likely	ADJ
easat-8685	272	4	that	that	SCONJ
easat-8685	272	5	taxpayers	taxpayer	NOUN
easat-8685	272	6	rely	rely	VERB
easat-8685	272	7	more	more	ADV
easat-8685	272	8	on	on	ADP
easat-8685	272	9	the	the	DET
easat-8685	272	10	authority	authority	NOUN
easat-8685	272	11	's	's	PART
easat-8685	272	12	competence	competence	NOUN
easat-8685	272	13	and	and	CCONJ
easat-8685	272	14	the	the	DET
easat-8685	272	15	force	force	NOUN
easat-8685	272	16	of	of	ADP
easat-8685	272	17	law	law	NOUN
easat-8685	272	18	to	to	PART
easat-8685	272	19	believe	believe	VERB
easat-8685	272	20	in	in	ADP
easat-8685	272	21	the	the	DET
easat-8685	272	22	fairness	fairness	NOUN
easat-8685	272	23	of	of	ADP
easat-8685	272	24	the	the	DET
easat-8685	272	25	tax	tax	NOUN
easat-8685	272	26	system	system	NOUN
easat-8685	272	27	than	than	ADP
easat-8685	272	28	on	on	ADP
easat-8685	272	29	the	the	DET
easat-8685	272	30	government	government	NOUN
easat-8685	272	31	's	's	PART
easat-8685	272	32	intrinsic	intrinsic	ADJ
easat-8685	272	33	motivations	motivation	NOUN
easat-8685	272	34	,	,	PUNCT
easat-8685	272	35	which	which	PRON
easat-8685	272	36	are	be	AUX
easat-8685	272	37	not	not	PART
easat-8685	272	38	perceived	perceive	VERB
easat-8685	272	39	as	as	ADP
easat-8685	272	40	being	be	AUX
easat-8685	272	41	oriented	orient	VERB
easat-8685	272	42	towards	towards	ADP
easat-8685	272	43	the	the	DET
easat-8685	272	44	common	common	ADJ
easat-8685	272	45	good	good	NOUN
easat-8685	272	46	.	.	PUNCT
easat-8685	273	1	therefore	therefore	ADV
easat-8685	273	2	,	,	PUNCT
easat-8685	273	3	when	when	SCONJ
easat-8685	273	4	trust	trust	NOUN
easat-8685	273	5	is	be	AUX
easat-8685	273	6	low	low	ADJ
easat-8685	273	7	and	and	CCONJ
easat-8685	273	8	power	power	NOUN
easat-8685	273	9	is	be	AUX
easat-8685	273	10	perceived	perceive	VERB
easat-8685	273	11	as	as	ADP
easat-8685	273	12	legitimate	legitimate	ADJ
easat-8685	273	13	,	,	PUNCT
easat-8685	273	14	power	power	NOUN
easat-8685	273	15	strategies	strategy	NOUN
easat-8685	273	16	to	to	PART
easat-8685	273	17	increase	increase	VERB
easat-8685	273	18	tax	tax	NOUN
easat-8685	273	19	compliance	compliance	NOUN
easat-8685	273	20	should	should	AUX
easat-8685	273	21	be	be	AUX
easat-8685	273	22	applied	apply	VERB
easat-8685	273	23	[	[	PUNCT
easat-8685	273	24	45	45	NUM
easat-8685	273	25	,	,	PUNCT
easat-8685	273	26	83	83	NUM
easat-8685	273	27	]	]	PUNCT
easat-8685	273	28	.	.	PUNCT
easat-8685	274	1	given	give	VERB
easat-8685	274	2	these	these	DET
easat-8685	274	3	results	result	NOUN
easat-8685	274	4	,	,	PUNCT
easat-8685	274	5	the	the	DET
easat-8685	274	6	development	development	NOUN
easat-8685	274	7	of	of	ADP
easat-8685	274	8	legitimate	legitimate	ADJ
easat-8685	274	9	power	power	NOUN
easat-8685	274	10	is	be	AUX
easat-8685	274	11	an	an	DET
easat-8685	274	12	appropriate	appropriate	ADJ
easat-8685	274	13	step	step	NOUN
easat-8685	274	14	to	to	PART
easat-8685	274	15	positively	positively	ADV
easat-8685	274	16	impact	impact	VERB
easat-8685	274	17	the	the	DET
easat-8685	274	18	tax	tax	NOUN
easat-8685	274	19	climate	climate	NOUN
easat-8685	274	20	,	,	PUNCT
easat-8685	274	21	motivation	motivation	NOUN
easat-8685	274	22	,	,	PUNCT
easat-8685	274	23	and	and	CCONJ
easat-8685	274	24	compliance	compliance	NOUN
easat-8685	274	25	[	[	X
easat-8685	274	26	46	46	NUM
easat-8685	274	27	,	,	PUNCT
easat-8685	274	28	82	82	NUM
easat-8685	274	29	,	,	PUNCT
easat-8685	274	30	87	87	NUM
easat-8685	274	31	]	]	PUNCT
easat-8685	274	32	.	.	PUNCT
easat-8685	275	1	therefore	therefore	ADV
easat-8685	275	2	,	,	PUNCT
easat-8685	275	3	tax	tax	NOUN
easat-8685	275	4	instruments	instrument	NOUN
easat-8685	275	5	that	that	PRON
easat-8685	275	6	can	can	AUX
easat-8685	275	7	enhance	enhance	VERB
easat-8685	275	8	the	the	DET
easat-8685	275	9	perception	perception	NOUN
easat-8685	275	10	of	of	ADP
easat-8685	275	11	legitimate	legitimate	ADJ
easat-8685	275	12	power	power	NOUN
easat-8685	275	13	should	should	AUX
easat-8685	275	14	be	be	AUX
easat-8685	275	15	implemented	implement	VERB
easat-8685	275	16	,	,	PUNCT
easat-8685	275	17	such	such	ADJ
easat-8685	275	18	as	as	ADP
easat-8685	275	19	providing	provide	VERB
easat-8685	275	20	relevant	relevant	ADJ
easat-8685	275	21	and	and	CCONJ
easat-8685	275	22	transparent	transparent	ADJ
easat-8685	275	23	information	information	NOUN
easat-8685	275	24	on	on	ADP
easat-8685	275	25	tax	tax	NOUN
easat-8685	275	26	procedures	procedure	NOUN
easat-8685	275	27	,	,	PUNCT
easat-8685	275	28	strengthening	strengthen	VERB
easat-8685	275	29	legitimate	legitimate	ADJ
easat-8685	275	30	regulations	regulation	NOUN
easat-8685	275	31	,	,	PUNCT
easat-8685	275	32	and	and	CCONJ
easat-8685	275	33	implementing	implement	VERB
easat-8685	275	34	targeted	target	VERB
easat-8685	275	35	coercive	coercive	ADJ
easat-8685	275	36	measures	measure	NOUN
easat-8685	275	37	[	[	X
easat-8685	275	38	46	46	NUM
easat-8685	275	39	,	,	PUNCT
easat-8685	275	40	88	88	NUM
easat-8685	275	41	]	]	PUNCT
easat-8685	275	42	.	.	PUNCT
easat-8685	276	1	it	it	PRON
easat-8685	276	2	is	be	AUX
easat-8685	276	3	important	important	ADJ
easat-8685	276	4	to	to	PART
easat-8685	276	5	emphasize	emphasize	VERB
easat-8685	276	6	that	that	SCONJ
easat-8685	276	7	coercive	coercive	ADJ
easat-8685	276	8	measures	measure	NOUN
easat-8685	276	9	should	should	AUX
easat-8685	276	10	be	be	AUX
easat-8685	276	11	specifically	specifically	ADV
easat-8685	276	12	targeted	target	VERB
easat-8685	276	13	at	at	ADP
easat-8685	276	14	tax	tax	NOUN
easat-8685	276	15	evaders	evader	NOUN
easat-8685	276	16	and	and	CCONJ
easat-8685	276	17	not	not	PART
easat-8685	276	18	applied	apply	VERB
easat-8685	276	19	indiscriminately	indiscriminately	ADV
easat-8685	276	20	.	.	PUNCT
easat-8685	277	1	in	in	ADP
easat-8685	277	2	the	the	DET
easat-8685	277	3	latter	latter	ADJ
easat-8685	277	4	case	case	NOUN
easat-8685	277	5	,	,	PUNCT
easat-8685	277	6	such	such	ADJ
easat-8685	277	7	measures	measure	NOUN
easat-8685	277	8	may	may	AUX
easat-8685	277	9	generate	generate	VERB
easat-8685	277	10	anger	anger	NOUN
easat-8685	277	11	and	and	CCONJ
easat-8685	277	12	trigger	trigger	VERB
easat-8685	277	13	a	a	DET
easat-8685	277	14	boomerang	boomerang	ADJ
easat-8685	277	15	effect	effect	NOUN
easat-8685	277	16	on	on	ADP
easat-8685	277	17	cooperative	cooperative	ADJ
easat-8685	277	18	taxpayers	taxpayer	NOUN
easat-8685	277	19	,	,	PUNCT
easat-8685	277	20	which	which	PRON
easat-8685	277	21	in	in	ADP
easat-8685	277	22	turn	turn	NOUN
easat-8685	277	23	is	be	AUX
easat-8685	277	24	likely	likely	ADJ
easat-8685	277	25	to	to	PART
easat-8685	277	26	lead	lead	VERB
easat-8685	277	27	to	to	ADP
easat-8685	277	28	tax	tax	NOUN
easat-8685	277	29	evasion	evasion	NOUN
easat-8685	277	30	[	[	X
easat-8685	277	31	50	50	NUM
easat-8685	277	32	,	,	PUNCT
easat-8685	277	33	88	88	NUM
easat-8685	277	34	]	]	PUNCT
easat-8685	277	35	.	.	PUNCT
easat-8685	278	1	enforcement	enforcement	NOUN
easat-8685	278	2	regarding	regard	VERB
easat-8685	278	3	automatic	automatic	ADJ
easat-8685	278	4	exchange	exchange	NOUN
easat-8685	278	5	of	of	ADP
easat-8685	278	6	information	information	NOUN
easat-8685	278	7	also	also	ADV
easat-8685	278	8	needs	need	VERB
easat-8685	278	9	to	to	PART
easat-8685	278	10	be	be	AUX
easat-8685	278	11	implemented	implement	VERB
easat-8685	278	12	through	through	ADP
easat-8685	278	13	cooperation	cooperation	NOUN
easat-8685	278	14	with	with	ADP
easat-8685	278	15	freelancer	freelancer	NOUN
easat-8685	278	16	service	service	NOUN
easat-8685	278	17	provider	provider	NOUN
easat-8685	278	18	sites	site	NOUN
easat-8685	278	19	or	or	CCONJ
easat-8685	278	20	applications	application	NOUN
easat-8685	278	21	to	to	PART
easat-8685	278	22	facilitate	facilitate	VERB
easat-8685	278	23	monitoring	monitoring	NOUN
easat-8685	278	24	and	and	CCONJ
easat-8685	278	25	tracking	tracking	NOUN
easat-8685	278	26	of	of	ADP
easat-8685	278	27	their	their	PRON
easat-8685	278	28	economic	economic	ADJ
easat-8685	278	29	transactions	transaction	NOUN
easat-8685	278	30	[	[	X
easat-8685	278	31	31	31	NUM
easat-8685	278	32	]	]	PUNCT
easat-8685	278	33	.	.	PUNCT
easat-8685	279	1	furthermore	furthermore	ADV
easat-8685	279	2	,	,	PUNCT
easat-8685	279	3	the	the	DET
easat-8685	279	4	government	government	NOUN
easat-8685	279	5	needs	need	VERB
easat-8685	279	6	to	to	PART
easat-8685	279	7	simplify	simplify	VERB
easat-8685	279	8	tax	tax	NOUN
easat-8685	279	9	payment	payment	NOUN
easat-8685	279	10	procedures	procedure	NOUN
easat-8685	279	11	and	and	CCONJ
easat-8685	279	12	provide	provide	VERB
easat-8685	279	13	education	education	NOUN
easat-8685	279	14	on	on	ADP
easat-8685	279	15	the	the	DET
easat-8685	279	16	benefits	benefit	NOUN
easat-8685	279	17	of	of	ADP
easat-8685	279	18	paying	pay	VERB
easat-8685	279	19	taxes	taxis	NOUN
easat-8685	279	20	to	to	ADP
easat-8685	279	21	both	both	DET
easat-8685	279	22	individuals	individual	NOUN
easat-8685	279	23	and	and	CCONJ
easat-8685	279	24	the	the	DET
easat-8685	279	25	state	state	NOUN
easat-8685	279	26	.	.	PUNCT
easat-8685	280	1	with	with	ADP
easat-8685	280	2	a	a	DET
easat-8685	280	3	simple	simple	ADJ
easat-8685	280	4	,	,	PUNCT
easat-8685	280	5	practical	practical	ADJ
easat-8685	280	6	,	,	PUNCT
easat-8685	280	7	and	and	CCONJ
easat-8685	280	8	innovative	innovative	ADJ
easat-8685	280	9	tax	tax	NOUN
easat-8685	280	10	system	system	NOUN
easat-8685	280	11	,	,	PUNCT
easat-8685	280	12	taxpayers	taxpayer	NOUN
easat-8685	280	13	are	be	AUX
easat-8685	280	14	more	more	ADV
easat-8685	280	15	likely	likely	ADJ
easat-8685	280	16	to	to	PART
easat-8685	280	17	comply	comply	VERB
easat-8685	280	18	[	[	X
easat-8685	280	19	86	86	NUM
easat-8685	280	20	]	]	PUNCT
easat-8685	280	21	.	.	PUNCT
easat-8685	281	1	the	the	DET
easat-8685	281	2	government	government	NOUN
easat-8685	281	3	also	also	ADV
easat-8685	281	4	needs	need	VERB
easat-8685	281	5	to	to	PART
easat-8685	281	6	be	be	AUX
easat-8685	281	7	wise	wise	ADJ
easat-8685	281	8	and	and	CCONJ
easat-8685	281	9	transparent	transparent	ADJ
easat-8685	281	10	in	in	ADP
easat-8685	281	11	its	its	PRON
easat-8685	281	12	spending	spending	NOUN
easat-8685	281	13	of	of	ADP
easat-8685	281	14	tax	tax	NOUN
easat-8685	281	15	money	money	NOUN
easat-8685	281	16	,	,	PUNCT
easat-8685	281	17	providing	provide	VERB
easat-8685	281	18	valuable	valuable	ADJ
easat-8685	281	19	public	public	ADJ
easat-8685	281	20	sector	sector	NOUN
easat-8685	281	21	services	service	NOUN
easat-8685	281	22	and	and	CCONJ
easat-8685	281	23	maintaining	maintain	VERB
easat-8685	281	24	high	high	ADJ
easat-8685	281	25	institutional	institutional	ADJ
easat-8685	281	26	quality	quality	NOUN
easat-8685	281	27	to	to	PART
easat-8685	281	28	demonstrate	demonstrate	VERB
easat-8685	281	29	alignment	alignment	NOUN
easat-8685	281	30	with	with	ADP
easat-8685	281	31	the	the	DET
easat-8685	281	32	common	common	ADJ
easat-8685	281	33	interest	interest	NOUN
easat-8685	281	34	[	[	X
easat-8685	281	35	61	61	NUM
easat-8685	281	36	]	]	PUNCT
easat-8685	281	37	.	.	PUNCT
easat-8685	282	1	in	in	ADP
easat-8685	282	2	addition	addition	NOUN
easat-8685	282	3	,	,	PUNCT
easat-8685	282	4	legal	legal	ADJ
easat-8685	282	5	protections	protection	NOUN
easat-8685	282	6	for	for	ADP
easat-8685	282	7	digital	digital	NOUN
easat-8685	282	8	-	-	PUNCT
easat-8685	282	9	based	base	VERB
easat-8685	282	10	freelancers	freelancer	NOUN
easat-8685	282	11	need	need	VERB
easat-8685	282	12	to	to	PART
easat-8685	282	13	be	be	AUX
easat-8685	282	14	clarified	clarify	VERB
easat-8685	282	15	and	and	CCONJ
easat-8685	282	16	emphasized	emphasize	VERB
easat-8685	282	17	in	in	ADP
easat-8685	282	18	the	the	DET
easat-8685	282	19	law	law	NOUN
easat-8685	282	20	to	to	PART
easat-8685	282	21	encourage	encourage	VERB
easat-8685	282	22	perceptions	perception	NOUN
easat-8685	282	23	of	of	ADP
easat-8685	282	24	fairness	fairness	NOUN
easat-8685	282	25	regarding	regard	VERB
easat-8685	282	26	the	the	DET
easat-8685	282	27	benefits	benefit	NOUN
easat-8685	282	28	of	of	ADP
easat-8685	282	29	tax	tax	NOUN
easat-8685	282	30	contributions	contribution	NOUN
easat-8685	282	31	.	.	PUNCT
easat-8685	283	1	with	with	ADP
easat-8685	283	2	exemplary	exemplary	ADJ
easat-8685	283	3	implementation	implementation	NOUN
easat-8685	283	4	,	,	PUNCT
easat-8685	283	5	the	the	DET
easat-8685	283	6	power	power	NOUN
easat-8685	283	7	of	of	ADP
easat-8685	283	8	legitimate	legitimate	ADJ
easat-8685	283	9	authority	authority	NOUN
easat-8685	283	10	can	can	AUX
easat-8685	283	11	also	also	ADV
easat-8685	283	12	strengthen	strengthen	VERB
easat-8685	283	13	perceptions	perception	NOUN
easat-8685	283	14	of	of	ADP
easat-8685	283	15	trust	trust	NOUN
easat-8685	283	16	,	,	PUNCT
easat-8685	283	17	making	make	VERB
easat-8685	283	18	measures	measure	NOUN
easat-8685	283	19	to	to	PART
easat-8685	283	20	build	build	VERB
easat-8685	283	21	trust	trust	NOUN
easat-8685	283	22	a	a	DET
easat-8685	283	23	key	key	ADJ
easat-8685	283	24	focus	focus	NOUN
easat-8685	283	25	[	[	X
easat-8685	283	26	46	46	NUM
easat-8685	283	27	,	,	PUNCT
easat-8685	283	28	87	87	NUM
easat-8685	283	29	,	,	PUNCT
easat-8685	283	30	88	88	NUM
easat-8685	283	31	]	]	PUNCT
easat-8685	283	32	.	.	PUNCT
easat-8685	284	1	this	this	DET
easat-8685	284	2	reasoning	reasoning	NOUN
easat-8685	284	3	is	be	AUX
easat-8685	284	4	supported	support	VERB
easat-8685	284	5	by	by	ADP
easat-8685	284	6	the	the	DET
easat-8685	284	7	research	research	NOUN
easat-8685	284	8	results	result	NOUN
easat-8685	284	9	of	of	ADP
easat-8685	284	10	alm	alm	NOUN
easat-8685	284	11	,	,	PUNCT
easat-8685	284	12	et	et	PROPN
easat-8685	284	13	al	al	PROPN
easat-8685	284	14	.	.	PUNCT
easat-8685	285	1	[	[	X
easat-8685	285	2	83	83	NUM
easat-8685	285	3	]	]	PUNCT
easat-8685	285	4	and	and	CCONJ
easat-8685	285	5	musimenta	musimenta	PROPN
easat-8685	285	6	,	,	PUNCT
easat-8685	285	7	et	et	PROPN
easat-8685	285	8	al	al	PROPN
easat-8685	285	9	.	.	PUNCT
easat-8685	286	1	[	[	X
easat-8685	286	2	46	46	NUM
easat-8685	286	3	]	]	PUNCT
easat-8685	286	4	which	which	PRON
easat-8685	286	5	showed	show	VERB
easat-8685	286	6	a	a	DET
easat-8685	286	7	positive	positive	ADJ
easat-8685	286	8	relationship	relationship	NOUN
easat-8685	286	9	between	between	ADP
easat-8685	286	10	legitimate	legitimate	ADJ
easat-8685	286	11	power	power	NOUN
easat-8685	286	12	and	and	CCONJ
easat-8685	286	13	trust	trust	NOUN
easat-8685	286	14	.	.	PUNCT
easat-8685	287	1	the	the	DET
easat-8685	287	2	effects	effect	NOUN
easat-8685	287	3	of	of	ADP
easat-8685	287	4	socio	socio	NOUN
easat-8685	287	5	-	-	ADJ
easat-8685	287	6	demographic	demographic	ADJ
easat-8685	287	7	variables	variable	NOUN
easat-8685	287	8	on	on	ADP
easat-8685	287	9	the	the	DET
easat-8685	287	10	two	two	NUM
easat-8685	287	11	forms	form	NOUN
easat-8685	287	12	of	of	ADP
easat-8685	287	13	compliance	compliance	NOUN
easat-8685	287	14	are	be	AUX
easat-8685	287	15	worth	worth	ADJ
easat-8685	287	16	considering	consider	VERB
easat-8685	287	17	in	in	ADP
easat-8685	287	18	designing	design	VERB
easat-8685	287	19	efficient	efficient	ADJ
easat-8685	287	20	audit	audit	NOUN
easat-8685	287	21	strategies	strategy	NOUN
easat-8685	287	22	.	.	PUNCT
easat-8685	288	1	this	this	DET
easat-8685	288	2	study	study	NOUN
easat-8685	288	3	reveals	reveal	VERB
easat-8685	288	4	that	that	SCONJ
easat-8685	288	5	education	education	NOUN
easat-8685	288	6	level	level	NOUN
easat-8685	288	7	has	have	VERB
easat-8685	288	8	a	a	DET
easat-8685	288	9	significant	significant	ADJ
easat-8685	288	10	positive	positive	ADJ
easat-8685	288	11	correlation	correlation	NOUN
easat-8685	288	12	with	with	ADP
easat-8685	288	13	voluntary	voluntary	ADJ
easat-8685	288	14	tax	tax	NOUN
easat-8685	288	15	compliance	compliance	NOUN
easat-8685	288	16	.	.	PUNCT
easat-8685	289	1	this	this	DET
easat-8685	289	2	finding	finding	NOUN
easat-8685	289	3	contradicts	contradict	VERB
easat-8685	289	4	the	the	DET
easat-8685	289	5	findings	finding	NOUN
easat-8685	289	6	of	of	ADP
easat-8685	289	7	appiah	appiah	PROPN
easat-8685	289	8	,	,	PUNCT
easat-8685	289	9	et	et	PROPN
easat-8685	289	10	al	al	PROPN
easat-8685	289	11	.	.	PUNCT
easat-8685	290	1	[	[	X
easat-8685	290	2	41	41	NUM
easat-8685	290	3	]	]	X
easat-8685	290	4	;	;	PUNCT
easat-8685	290	5	631	631	NUM
easat-8685	290	6	edelweiss	edelweiss	PROPN
easat-8685	290	7	applied	apply	VERB
easat-8685	290	8	science	science	NOUN
easat-8685	290	9	and	and	CCONJ
easat-8685	290	10	technology	technology	NOUN
easat-8685	290	11	issn	issn	PROPN
easat-8685	290	12	:	:	PUNCT
easat-8685	290	13	2576	2576	NUM
easat-8685	290	14	-	-	SYM
easat-8685	290	15	8484	8484	NUM
easat-8685	290	16	vol	vol	NOUN
easat-8685	290	17	.	.	PROPN
easat-8685	291	1	9	9	NUM
easat-8685	291	2	,	,	PUNCT
easat-8685	291	3	no	no	INTJ
easat-8685	291	4	.	.	NOUN
easat-8685	292	1	7	7	NUM
easat-8685	292	2	:	:	PUNCT
easat-8685	292	3	622	622	NUM
easat-8685	292	4	-	-	SYM
easat-8685	292	5	635	635	NUM
easat-8685	292	6	,	,	PUNCT
easat-8685	292	7	2025	2025	NUM
easat-8685	292	8	doi	doi	NOUN
easat-8685	292	9	:	:	PUNCT
easat-8685	292	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	292	11	©	©	PROPN
easat-8685	292	12	2025	2025	NUM
easat-8685	292	13	by	by	ADP
easat-8685	292	14	the	the	DET
easat-8685	292	15	authors	author	NOUN
easat-8685	292	16	;	;	PUNCT
easat-8685	292	17	licensee	licensee	PROPN
easat-8685	292	18	learning	learning	PROPN
easat-8685	292	19	gate	gate	PROPN
easat-8685	292	20	alm	alm	PROPN
easat-8685	292	21	,	,	PUNCT
easat-8685	292	22	et	et	PROPN
easat-8685	292	23	al	al	PROPN
easat-8685	292	24	.	.	PUNCT
easat-8685	293	1	[	[	X
easat-8685	293	2	83	83	NUM
easat-8685	293	3	]	]	X
easat-8685	293	4	;	;	PUNCT
easat-8685	293	5	fathoni	fathoni	NOUN
easat-8685	293	6	[	[	X
easat-8685	293	7	22	22	NUM
easat-8685	293	8	]	]	PUNCT
easat-8685	293	9	and	and	CCONJ
easat-8685	293	10	muehlbacher	muehlbacher	NOUN
easat-8685	293	11	,	,	PUNCT
easat-8685	293	12	et	et	PROPN
easat-8685	293	13	al	al	PROPN
easat-8685	293	14	.	.	PUNCT
easat-8685	294	1	[	[	X
easat-8685	294	2	40	40	NUM
easat-8685	294	3	]	]	PUNCT
easat-8685	294	4	which	which	PRON
easat-8685	294	5	suggest	suggest	VERB
easat-8685	294	6	that	that	SCONJ
easat-8685	294	7	education	education	NOUN
easat-8685	294	8	level	level	NOUN
easat-8685	294	9	has	have	VERB
easat-8685	294	10	no	no	DET
easat-8685	294	11	influence	influence	NOUN
easat-8685	294	12	on	on	ADP
easat-8685	294	13	voluntary	voluntary	ADJ
easat-8685	294	14	compliance	compliance	NOUN
easat-8685	294	15	.	.	PUNCT
easat-8685	295	1	this	this	DET
easat-8685	295	2	difference	difference	NOUN
easat-8685	295	3	can	can	AUX
easat-8685	295	4	be	be	AUX
easat-8685	295	5	explained	explain	VERB
easat-8685	295	6	by	by	ADP
easat-8685	295	7	factors	factor	NOUN
easat-8685	295	8	affecting	affect	VERB
easat-8685	295	9	tax	tax	NOUN
easat-8685	295	10	compliance	compliance	NOUN
easat-8685	295	11	behavior	behavior	NOUN
easat-8685	295	12	,	,	PUNCT
easat-8685	295	13	including	include	VERB
easat-8685	295	14	the	the	DET
easat-8685	295	15	complexity	complexity	NOUN
easat-8685	295	16	of	of	ADP
easat-8685	295	17	the	the	DET
easat-8685	295	18	tax	tax	NOUN
easat-8685	295	19	system	system	NOUN
easat-8685	295	20	and	and	CCONJ
easat-8685	295	21	administrative	administrative	ADJ
easat-8685	295	22	inadequacies	inadequacy	NOUN
easat-8685	295	23	that	that	PRON
easat-8685	295	24	are	be	AUX
easat-8685	295	25	more	more	ADV
easat-8685	295	26	prevalent	prevalent	ADJ
easat-8685	295	27	in	in	ADP
easat-8685	295	28	developing	develop	VERB
easat-8685	295	29	countries	country	NOUN
easat-8685	295	30	[	[	X
easat-8685	295	31	62	62	NUM
easat-8685	295	32	,	,	PUNCT
easat-8685	295	33	81	81	NUM
easat-8685	295	34	,	,	PUNCT
easat-8685	295	35	89	89	NUM
easat-8685	295	36	]	]	PUNCT
easat-8685	295	37	such	such	ADJ
easat-8685	295	38	as	as	ADP
easat-8685	295	39	indonesia	indonesia	PROPN
easat-8685	295	40	.	.	PUNCT
easat-8685	296	1	given	give	VERB
easat-8685	296	2	these	these	DET
easat-8685	296	3	barriers	barrier	NOUN
easat-8685	296	4	,	,	PUNCT
easat-8685	296	5	it	it	PRON
easat-8685	296	6	is	be	AUX
easat-8685	296	7	much	much	ADV
easat-8685	296	8	easier	easy	ADJ
easat-8685	296	9	for	for	SCONJ
easat-8685	296	10	educated	educate	VERB
easat-8685	296	11	taxpayers	taxpayer	NOUN
easat-8685	296	12	to	to	PART
easat-8685	296	13	have	have	VERB
easat-8685	296	14	better	well	ADJ
easat-8685	296	15	knowledge	knowledge	NOUN
easat-8685	296	16	and	and	CCONJ
easat-8685	296	17	access	access	NOUN
easat-8685	296	18	to	to	ADP
easat-8685	296	19	tax	tax	NOUN
easat-8685	296	20	information	information	NOUN
easat-8685	296	21	,	,	PUNCT
easat-8685	296	22	which	which	PRON
easat-8685	296	23	in	in	ADP
easat-8685	296	24	turn	turn	NOUN
easat-8685	296	25	increases	increase	VERB
easat-8685	296	26	awareness	awareness	NOUN
easat-8685	296	27	of	of	ADP
easat-8685	296	28	tax	tax	NOUN
easat-8685	296	29	obligations	obligation	NOUN
easat-8685	296	30	and	and	CCONJ
easat-8685	296	31	voluntary	voluntary	ADJ
easat-8685	296	32	compliance	compliance	NOUN
easat-8685	296	33	[	[	X
easat-8685	296	34	41	41	NUM
easat-8685	296	35	,	,	PUNCT
easat-8685	296	36	87	87	NUM
easat-8685	296	37	]	]	PUNCT
easat-8685	296	38	.	.	PUNCT
easat-8685	297	1	therefore	therefore	ADV
easat-8685	297	2	,	,	PUNCT
easat-8685	297	3	auditing	auditing	NOUN
easat-8685	297	4	taxpayers	taxpayer	NOUN
easat-8685	297	5	with	with	ADP
easat-8685	297	6	low	low	ADJ
easat-8685	297	7	educational	educational	ADJ
easat-8685	297	8	backgrounds	background	NOUN
easat-8685	297	9	can	can	AUX
easat-8685	297	10	be	be	AUX
easat-8685	297	11	an	an	DET
easat-8685	297	12	effective	effective	ADJ
easat-8685	297	13	strategy	strategy	NOUN
easat-8685	297	14	for	for	ADP
easat-8685	297	15	detecting	detect	VERB
easat-8685	297	16	tax	tax	NOUN
easat-8685	297	17	evaders	evader	NOUN
easat-8685	297	18	.	.	PUNCT
easat-8685	298	1	for	for	ADP
easat-8685	298	2	enforced	enforce	VERB
easat-8685	298	3	compliance	compliance	NOUN
easat-8685	298	4	,	,	PUNCT
easat-8685	298	5	older	old	ADJ
easat-8685	298	6	taxpayers	taxpayer	NOUN
easat-8685	298	7	are	be	AUX
easat-8685	298	8	considered	consider	VERB
easat-8685	298	9	suitable	suitable	ADJ
easat-8685	298	10	targets	target	NOUN
easat-8685	298	11	for	for	ADP
easat-8685	298	12	auditing	auditing	NOUN
easat-8685	298	13	.	.	PUNCT
easat-8685	299	1	this	this	DET
easat-8685	299	2	conclusion	conclusion	NOUN
easat-8685	299	3	aligns	align	VERB
easat-8685	299	4	with	with	ADP
easat-8685	299	5	the	the	DET
easat-8685	299	6	findings	finding	NOUN
easat-8685	299	7	of	of	ADP
easat-8685	299	8	russo	russo	NOUN
easat-8685	299	9	[	[	X
easat-8685	299	10	90	90	NUM
easat-8685	299	11	]	]	PUNCT
easat-8685	299	12	and	and	CCONJ
easat-8685	299	13	iraman	iraman	PROPN
easat-8685	299	14	,	,	PUNCT
easat-8685	299	15	et	et	PROPN
easat-8685	299	16	al	al	PROPN
easat-8685	299	17	.	.	PUNCT
easat-8685	300	1	[	[	X
easat-8685	300	2	91	91	NUM
easat-8685	300	3	]	]	PUNCT
easat-8685	300	4	which	which	PRON
easat-8685	300	5	suggest	suggest	VERB
easat-8685	300	6	that	that	SCONJ
easat-8685	300	7	older	old	ADJ
easat-8685	300	8	taxpayers	taxpayer	NOUN
easat-8685	300	9	tend	tend	VERB
easat-8685	300	10	to	to	PART
easat-8685	300	11	be	be	AUX
easat-8685	300	12	less	less	ADV
easat-8685	300	13	compliant	compliant	ADJ
easat-8685	300	14	.	.	PUNCT
easat-8685	301	1	however	however	ADV
easat-8685	301	2	,	,	PUNCT
easat-8685	301	3	the	the	DET
easat-8685	301	4	relationship	relationship	NOUN
easat-8685	301	5	between	between	ADP
easat-8685	301	6	age	age	NOUN
easat-8685	301	7	and	and	CCONJ
easat-8685	301	8	compliance	compliance	NOUN
easat-8685	301	9	has	have	AUX
easat-8685	301	10	been	be	AUX
easat-8685	301	11	reported	report	VERB
easat-8685	301	12	inconsistently	inconsistently	ADV
easat-8685	301	13	[	[	X
easat-8685	301	14	41	41	NUM
easat-8685	301	15	,	,	PUNCT
easat-8685	301	16	87	87	NUM
easat-8685	301	17	,	,	PUNCT
easat-8685	301	18	91	91	NUM
easat-8685	301	19	]	]	PUNCT
easat-8685	301	20	.	.	PUNCT
easat-8685	302	1	6	6	X
easat-8685	302	2	.	.	X
easat-8685	302	3	conclusion	conclusion	NOUN
easat-8685	302	4	tax	tax	NOUN
easat-8685	302	5	compliance	compliance	NOUN
easat-8685	302	6	among	among	ADP
easat-8685	302	7	digital	digital	NOUN
easat-8685	302	8	-	-	PUNCT
easat-8685	302	9	based	base	VERB
easat-8685	302	10	freelancers	freelancer	NOUN
easat-8685	302	11	is	be	AUX
easat-8685	302	12	an	an	DET
easat-8685	302	13	important	important	ADJ
easat-8685	302	14	concern	concern	NOUN
easat-8685	302	15	for	for	ADP
easat-8685	302	16	the	the	DET
easat-8685	302	17	government	government	NOUN
easat-8685	302	18	amid	amid	ADP
easat-8685	302	19	the	the	DET
easat-8685	302	20	growth	growth	NOUN
easat-8685	302	21	of	of	ADP
easat-8685	302	22	the	the	DET
easat-8685	302	23	national	national	ADJ
easat-8685	302	24	digital	digital	ADJ
easat-8685	302	25	industry	industry	NOUN
easat-8685	302	26	.	.	PUNCT
easat-8685	303	1	the	the	DET
easat-8685	303	2	findings	finding	NOUN
easat-8685	303	3	from	from	ADP
easat-8685	303	4	this	this	DET
easat-8685	303	5	study	study	NOUN
easat-8685	303	6	have	have	VERB
easat-8685	303	7	implications	implication	NOUN
easat-8685	303	8	as	as	ADP
easat-8685	303	9	a	a	DET
easat-8685	303	10	source	source	NOUN
easat-8685	303	11	of	of	ADP
easat-8685	303	12	information	information	NOUN
easat-8685	303	13	that	that	PRON
easat-8685	303	14	can	can	AUX
easat-8685	303	15	assist	assist	VERB
easat-8685	303	16	policymakers	policymaker	NOUN
easat-8685	303	17	in	in	ADP
easat-8685	303	18	designing	design	VERB
easat-8685	303	19	and	and	CCONJ
easat-8685	303	20	implementing	implement	VERB
easat-8685	303	21	effective	effective	ADJ
easat-8685	303	22	tax	tax	NOUN
easat-8685	303	23	policies	policy	NOUN
easat-8685	303	24	for	for	ADP
easat-8685	303	25	digitalbased	digitalbased	ADJ
easat-8685	303	26	freelancers	freelancer	NOUN
easat-8685	303	27	.	.	PUNCT
easat-8685	304	1	furthermore	furthermore	ADV
easat-8685	304	2	,	,	PUNCT
easat-8685	304	3	it	it	PRON
easat-8685	304	4	also	also	ADV
easat-8685	304	5	has	have	VERB
easat-8685	304	6	the	the	DET
easat-8685	304	7	potential	potential	NOUN
easat-8685	304	8	to	to	PART
easat-8685	304	9	provide	provide	VERB
easat-8685	304	10	insight	insight	NOUN
easat-8685	304	11	for	for	ADP
easat-8685	304	12	tax	tax	NOUN
easat-8685	304	13	authorities	authority	NOUN
easat-8685	304	14	in	in	ADP
easat-8685	304	15	developing	develop	VERB
easat-8685	304	16	programs	program	NOUN
easat-8685	304	17	that	that	PRON
easat-8685	304	18	can	can	AUX
easat-8685	304	19	enhance	enhance	VERB
easat-8685	304	20	tax	tax	NOUN
easat-8685	304	21	understanding	understanding	NOUN
easat-8685	304	22	and	and	CCONJ
easat-8685	304	23	awareness	awareness	NOUN
easat-8685	304	24	among	among	ADP
easat-8685	304	25	digital	digital	NOUN
easat-8685	304	26	-	-	PUNCT
easat-8685	304	27	based	base	VERB
easat-8685	304	28	freelancers	freelancer	NOUN
easat-8685	304	29	.	.	PUNCT
easat-8685	305	1	in	in	ADP
easat-8685	305	2	essence	essence	NOUN
easat-8685	305	3	,	,	PUNCT
easat-8685	305	4	this	this	DET
easat-8685	305	5	study	study	NOUN
easat-8685	305	6	suggests	suggest	VERB
easat-8685	305	7	that	that	SCONJ
easat-8685	305	8	taxpayers	taxpayer	NOUN
easat-8685	305	9	are	be	AUX
easat-8685	305	10	more	more	ADV
easat-8685	305	11	likely	likely	ADJ
easat-8685	305	12	to	to	PART
easat-8685	305	13	comply	comply	VERB
easat-8685	305	14	through	through	ADP
easat-8685	305	15	voluntary	voluntary	ADJ
easat-8685	305	16	compliance	compliance	NOUN
easat-8685	305	17	policies	policy	NOUN
easat-8685	305	18	than	than	ADP
easat-8685	305	19	through	through	ADP
easat-8685	305	20	enforced	enforce	VERB
easat-8685	305	21	compliance	compliance	NOUN
easat-8685	305	22	policies	policy	NOUN
easat-8685	305	23	.	.	PUNCT
easat-8685	306	1	although	although	SCONJ
easat-8685	306	2	measures	measure	NOUN
easat-8685	306	3	to	to	PART
easat-8685	306	4	increase	increase	VERB
easat-8685	306	5	trust	trust	NOUN
easat-8685	306	6	are	be	AUX
easat-8685	306	7	less	less	ADV
easat-8685	306	8	costly	costly	ADJ
easat-8685	306	9	,	,	PUNCT
easat-8685	306	10	in	in	ADP
easat-8685	306	11	this	this	DET
easat-8685	306	12	study	study	NOUN
easat-8685	306	13	,	,	PUNCT
easat-8685	306	14	taxpayers	taxpayer	NOUN
easat-8685	306	15	have	have	VERB
easat-8685	306	16	low	low	ADJ
easat-8685	306	17	trust	trust	NOUN
easat-8685	306	18	perceptions	perception	NOUN
easat-8685	306	19	and	and	CCONJ
easat-8685	306	20	thus	thus	ADV
easat-8685	306	21	have	have	AUX
easat-8685	306	22	not	not	PART
easat-8685	306	23	been	be	AUX
easat-8685	306	24	able	able	ADJ
easat-8685	306	25	to	to	PART
easat-8685	306	26	encourage	encourage	VERB
easat-8685	306	27	compliance	compliance	NOUN
easat-8685	306	28	.	.	PUNCT
easat-8685	307	1	in	in	ADP
easat-8685	307	2	contrast	contrast	NOUN
easat-8685	307	3	,	,	PUNCT
easat-8685	307	4	perceived	perceive	VERB
easat-8685	307	5	power	power	NOUN
easat-8685	307	6	,	,	PUNCT
easat-8685	307	7	which	which	PRON
easat-8685	307	8	is	be	AUX
easat-8685	307	9	assumed	assume	VERB
easat-8685	307	10	to	to	PART
easat-8685	307	11	be	be	AUX
easat-8685	307	12	valued	value	VERB
easat-8685	307	13	by	by	ADP
easat-8685	307	14	taxpayers	taxpayer	NOUN
easat-8685	307	15	as	as	ADP
easat-8685	307	16	legitimate	legitimate	ADJ
easat-8685	307	17	,	,	PUNCT
easat-8685	307	18	has	have	VERB
easat-8685	307	19	a	a	DET
easat-8685	307	20	more	more	ADV
easat-8685	307	21	substantial	substantial	ADJ
easat-8685	307	22	effect	effect	NOUN
easat-8685	307	23	on	on	ADP
easat-8685	307	24	strengthening	strengthen	VERB
easat-8685	307	25	voluntary	voluntary	ADJ
easat-8685	307	26	compliance	compliance	NOUN
easat-8685	307	27	.	.	PUNCT
easat-8685	308	1	therefore	therefore	ADV
easat-8685	308	2	,	,	PUNCT
easat-8685	308	3	power	power	NOUN
easat-8685	308	4	strategies	strategy	NOUN
easat-8685	308	5	are	be	AUX
easat-8685	308	6	more	more	ADV
easat-8685	308	7	effective	effective	ADJ
easat-8685	308	8	and	and	CCONJ
easat-8685	308	9	necessary	necessary	ADJ
easat-8685	308	10	for	for	ADP
easat-8685	308	11	gaining	gain	VERB
easat-8685	308	12	trust	trust	NOUN
easat-8685	308	13	,	,	PUNCT
easat-8685	308	14	fostering	foster	VERB
easat-8685	308	15	a	a	DET
easat-8685	308	16	synergistic	synergistic	ADJ
easat-8685	308	17	climate	climate	NOUN
easat-8685	308	18	,	,	PUNCT
easat-8685	308	19	and	and	CCONJ
easat-8685	308	20	promoting	promote	VERB
easat-8685	308	21	voluntary	voluntary	ADJ
easat-8685	308	22	tax	tax	NOUN
easat-8685	308	23	compliance	compliance	NOUN
easat-8685	308	24	.	.	PUNCT
easat-8685	309	1	methods	method	NOUN
easat-8685	309	2	for	for	ADP
easat-8685	309	3	building	build	VERB
easat-8685	309	4	such	such	ADJ
easat-8685	309	5	healthy	healthy	ADJ
easat-8685	309	6	relationships	relationship	NOUN
easat-8685	309	7	can	can	AUX
easat-8685	309	8	be	be	AUX
easat-8685	309	9	achieved	achieve	VERB
easat-8685	309	10	by	by	ADP
easat-8685	309	11	conducting	conduct	VERB
easat-8685	309	12	professional	professional	ADJ
easat-8685	309	13	tax	tax	NOUN
easat-8685	309	14	procedures	procedure	NOUN
easat-8685	309	15	and	and	CCONJ
easat-8685	309	16	demonstrating	demonstrate	VERB
easat-8685	309	17	competence	competence	NOUN
easat-8685	309	18	in	in	ADP
easat-8685	309	19	enforcing	enforce	VERB
easat-8685	309	20	tax	tax	NOUN
easat-8685	309	21	compliance	compliance	NOUN
easat-8685	309	22	.	.	PUNCT
easat-8685	310	1	thus	thus	ADV
easat-8685	310	2	,	,	PUNCT
easat-8685	310	3	legitimate	legitimate	ADJ
easat-8685	310	4	power	power	NOUN
easat-8685	310	5	is	be	AUX
easat-8685	310	6	an	an	DET
easat-8685	310	7	important	important	ADJ
easat-8685	310	8	component	component	NOUN
easat-8685	310	9	of	of	ADP
easat-8685	310	10	voluntary	voluntary	ADJ
easat-8685	310	11	compliance	compliance	NOUN
easat-8685	310	12	policy	policy	NOUN
easat-8685	310	13	that	that	PRON
easat-8685	310	14	needs	need	VERB
easat-8685	310	15	to	to	PART
easat-8685	310	16	be	be	AUX
easat-8685	310	17	enhanced	enhance	VERB
easat-8685	310	18	first	first	ADV
easat-8685	310	19	.	.	PUNCT
easat-8685	311	1	when	when	SCONJ
easat-8685	311	2	legitimate	legitimate	ADJ
easat-8685	311	3	power	power	NOUN
easat-8685	311	4	has	have	AUX
easat-8685	311	5	successfully	successfully	ADV
easat-8685	311	6	increased	increase	VERB
easat-8685	311	7	trust	trust	NOUN
easat-8685	311	8	,	,	PUNCT
easat-8685	311	9	then	then	ADV
easat-8685	311	10	a	a	DET
easat-8685	311	11	trust	trust	NOUN
easat-8685	311	12	-	-	PUNCT
easat-8685	311	13	oriented	orient	VERB
easat-8685	311	14	approach	approach	NOUN
easat-8685	311	15	can	can	AUX
easat-8685	311	16	be	be	AUX
easat-8685	311	17	the	the	DET
easat-8685	311	18	primary	primary	ADJ
easat-8685	311	19	strategy	strategy	NOUN
easat-8685	311	20	for	for	ADP
easat-8685	311	21	low	low	ADJ
easat-8685	311	22	-	-	PUNCT
easat-8685	311	23	compliance	compliance	NOUN
easat-8685	311	24	taxpayers	taxpayer	NOUN
easat-8685	311	25	in	in	ADP
easat-8685	311	26	developing	develop	VERB
easat-8685	311	27	countries	country	NOUN
easat-8685	311	28	such	such	ADJ
easat-8685	311	29	as	as	ADP
easat-8685	311	30	indonesia	indonesia	PROPN
easat-8685	311	31	.	.	PUNCT
easat-8685	312	1	although	although	SCONJ
easat-8685	312	2	this	this	DET
easat-8685	312	3	study	study	NOUN
easat-8685	312	4	makes	make	VERB
easat-8685	312	5	a	a	DET
easat-8685	312	6	valuable	valuable	ADJ
easat-8685	312	7	contribution	contribution	NOUN
easat-8685	312	8	,	,	PUNCT
easat-8685	312	9	the	the	DET
easat-8685	312	10	findings	finding	NOUN
easat-8685	312	11	still	still	ADV
easat-8685	312	12	have	have	VERB
easat-8685	312	13	some	some	DET
easat-8685	312	14	limitations	limitation	NOUN
easat-8685	312	15	.	.	PUNCT
easat-8685	313	1	first	first	ADV
easat-8685	313	2	,	,	PUNCT
easat-8685	313	3	the	the	DET
easat-8685	313	4	sample	sample	NOUN
easat-8685	313	5	size	size	NOUN
easat-8685	313	6	of	of	ADP
easat-8685	313	7	this	this	DET
easat-8685	313	8	study	study	NOUN
easat-8685	313	9	is	be	AUX
easat-8685	313	10	relatively	relatively	ADV
easat-8685	313	11	small	small	ADJ
easat-8685	313	12	,	,	PUNCT
easat-8685	313	13	making	make	VERB
easat-8685	313	14	it	it	PRON
easat-8685	313	15	insufficient	insufficient	ADJ
easat-8685	313	16	to	to	PART
easat-8685	313	17	generalize	generalize	VERB
easat-8685	313	18	the	the	DET
easat-8685	313	19	results	result	NOUN
easat-8685	313	20	to	to	ADP
easat-8685	313	21	a	a	DET
easat-8685	313	22	broader	broad	ADJ
easat-8685	313	23	population	population	NOUN
easat-8685	313	24	.	.	PUNCT
easat-8685	314	1	secondly	secondly	ADV
easat-8685	314	2	,	,	PUNCT
easat-8685	314	3	data	datum	NOUN
easat-8685	314	4	collection	collection	NOUN
easat-8685	314	5	through	through	ADP
easat-8685	314	6	online	online	ADJ
easat-8685	314	7	questionnaires	questionnaire	NOUN
easat-8685	314	8	may	may	AUX
easat-8685	314	9	not	not	PART
easat-8685	314	10	be	be	AUX
easat-8685	314	11	representative	representative	ADJ
easat-8685	314	12	due	due	ADP
easat-8685	314	13	to	to	ADP
easat-8685	314	14	their	their	PRON
easat-8685	314	15	self	self	NOUN
easat-8685	314	16	-	-	PUNCT
easat-8685	314	17	selection	selection	NOUN
easat-8685	314	18	nature	nature	NOUN
easat-8685	314	19	and	and	CCONJ
easat-8685	314	20	the	the	DET
easat-8685	314	21	absence	absence	NOUN
easat-8685	314	22	of	of	ADP
easat-8685	314	23	direct	direct	ADJ
easat-8685	314	24	supervision	supervision	NOUN
easat-8685	314	25	by	by	ADP
easat-8685	314	26	the	the	DET
easat-8685	314	27	researcher	researcher	NOUN
easat-8685	314	28	.	.	PUNCT
easat-8685	315	1	additionally	additionally	ADV
easat-8685	315	2	,	,	PUNCT
easat-8685	315	3	the	the	DET
easat-8685	315	4	interview	interview	NOUN
easat-8685	315	5	research	research	NOUN
easat-8685	315	6	method	method	NOUN
easat-8685	315	7	offers	offer	VERB
easat-8685	315	8	greater	great	ADJ
easat-8685	315	9	flexibility	flexibility	NOUN
easat-8685	315	10	in	in	ADP
easat-8685	315	11	exploring	explore	VERB
easat-8685	315	12	detailed	detailed	ADJ
easat-8685	315	13	information	information	NOUN
easat-8685	315	14	,	,	PUNCT
easat-8685	315	15	and	and	CCONJ
easat-8685	315	16	different	different	ADJ
easat-8685	315	17	results	result	NOUN
easat-8685	315	18	may	may	AUX
easat-8685	315	19	be	be	AUX
easat-8685	315	20	obtained	obtain	VERB
easat-8685	315	21	.	.	PUNCT
easat-8685	316	1	data	datum	NOUN
easat-8685	316	2	availability	availability	NOUN
easat-8685	316	3	statement	statement	NOUN
easat-8685	316	4	:	:	PUNCT
easat-8685	316	5	mardiyah	mardiyah	PROPN
easat-8685	316	6	,	,	PUNCT
easat-8685	316	7	a.	a.	NOUN
easat-8685	316	8	,	,	PUNCT
easat-8685	316	9	salmavira	salmavira	NOUN
easat-8685	316	10	,	,	PUNCT
easat-8685	316	11	a.	a.	NOUN
easat-8685	316	12	,	,	PUNCT
easat-8685	316	13	&	&	CCONJ
easat-8685	316	14	inasius	inasius	PROPN
easat-8685	316	15	,	,	PUNCT
easat-8685	316	16	f.	f.	PROPN
easat-8685	316	17	(	(	PUNCT
easat-8685	316	18	2025	2025	NUM
easat-8685	316	19	)	)	PUNCT
easat-8685	316	20	.	.	PUNCT
easat-8685	317	1	voluntary	voluntary	ADJ
easat-8685	317	2	versus	versus	ADP
easat-8685	317	3	enforced	enforce	VERB
easat-8685	317	4	tax	tax	NOUN
easat-8685	317	5	compliance	compliance	NOUN
easat-8685	317	6	:	:	PUNCT
easat-8685	317	7	empirical	empirical	ADJ
easat-8685	317	8	evidence	evidence	NOUN
easat-8685	317	9	from	from	ADP
easat-8685	317	10	digital	digital	NOUN
easat-8685	317	11	-	-	PUNCT
easat-8685	317	12	based	base	VERB
easat-8685	317	13	freelancer	freelancer	NOUN
easat-8685	317	14	data	datum	NOUN
easat-8685	317	15	[	[	X
easat-8685	317	16	data	datum	NOUN
easat-8685	317	17	set	set	NOUN
easat-8685	317	18	]	]	PUNCT
easat-8685	317	19	.	.	PUNCT
easat-8685	318	1	zenodo	zenodo	PROPN
easat-8685	318	2	.	.	PUNCT
easat-8685	318	3	https://doi.org/10.5281/zenodo.15698408	https://doi.org/10.5281/zenodo.15698408	PROPN
easat-8685	318	4	transparency	transparency	NOUN
easat-8685	318	5	:	:	PUNCT
easat-8685	318	6	the	the	DET
easat-8685	318	7	authors	author	NOUN
easat-8685	318	8	confirm	confirm	VERB
easat-8685	318	9	that	that	SCONJ
easat-8685	318	10	the	the	DET
easat-8685	318	11	manuscript	manuscript	NOUN
easat-8685	318	12	is	be	AUX
easat-8685	318	13	an	an	DET
easat-8685	318	14	honest	honest	ADJ
easat-8685	318	15	,	,	PUNCT
easat-8685	318	16	accurate	accurate	ADJ
easat-8685	318	17	,	,	PUNCT
easat-8685	318	18	and	and	CCONJ
easat-8685	318	19	transparent	transparent	ADJ
easat-8685	318	20	account	account	NOUN
easat-8685	318	21	of	of	ADP
easat-8685	318	22	the	the	DET
easat-8685	318	23	study	study	NOUN
easat-8685	318	24	;	;	PUNCT
easat-8685	318	25	that	that	SCONJ
easat-8685	318	26	no	no	DET
easat-8685	318	27	vital	vital	ADJ
easat-8685	318	28	features	feature	NOUN
easat-8685	318	29	of	of	ADP
easat-8685	318	30	the	the	DET
easat-8685	318	31	study	study	NOUN
easat-8685	318	32	have	have	AUX
easat-8685	318	33	been	be	AUX
easat-8685	318	34	omitted	omit	VERB
easat-8685	318	35	;	;	PUNCT
easat-8685	318	36	and	and	CCONJ
easat-8685	318	37	that	that	SCONJ
easat-8685	318	38	any	any	DET
easat-8685	318	39	discrepancies	discrepancy	NOUN
easat-8685	318	40	from	from	ADP
easat-8685	318	41	the	the	DET
easat-8685	318	42	study	study	NOUN
easat-8685	318	43	as	as	SCONJ
easat-8685	318	44	planned	plan	VERB
easat-8685	318	45	have	have	AUX
easat-8685	318	46	been	be	AUX
easat-8685	318	47	explained	explain	VERB
easat-8685	318	48	.	.	PUNCT
easat-8685	319	1	this	this	DET
easat-8685	319	2	study	study	NOUN
easat-8685	319	3	followed	follow	VERB
easat-8685	319	4	all	all	DET
easat-8685	319	5	ethical	ethical	ADJ
easat-8685	319	6	practices	practice	NOUN
easat-8685	319	7	during	during	ADP
easat-8685	319	8	writing	writing	NOUN
easat-8685	319	9	.	.	PUNCT
easat-8685	320	1	acknowledgments	acknowledgment	NOUN
easat-8685	320	2	:	:	PUNCT
easat-8685	320	3	the	the	DET
easat-8685	320	4	author	author	NOUN
easat-8685	320	5	acknowledges	acknowledge	VERB
easat-8685	320	6	the	the	DET
easat-8685	320	7	exceptional	exceptional	ADJ
easat-8685	320	8	assistance	assistance	NOUN
easat-8685	320	9	in	in	ADP
easat-8685	320	10	checking	check	VERB
easat-8685	320	11	similarity	similarity	NOUN
easat-8685	320	12	and	and	CCONJ
easat-8685	320	13	helpful	helpful	ADJ
easat-8685	320	14	encouragement	encouragement	NOUN
easat-8685	320	15	from	from	ADP
easat-8685	320	16	binus	binus	PROPN
easat-8685	320	17	university	university	PROPN
easat-8685	320	18	,	,	PUNCT
easat-8685	320	19	indonesia	indonesia	PROPN
easat-8685	320	20	.	.	PUNCT
easat-8685	321	1	632	632	NUM
easat-8685	321	2	edelweiss	edelweiss	PROPN
easat-8685	321	3	applied	apply	VERB
easat-8685	321	4	science	science	NOUN
easat-8685	321	5	and	and	CCONJ
easat-8685	321	6	technology	technology	NOUN
easat-8685	321	7	issn	issn	PROPN
easat-8685	321	8	:	:	PUNCT
easat-8685	321	9	2576	2576	NUM
easat-8685	321	10	-	-	SYM
easat-8685	321	11	8484	8484	NUM
easat-8685	321	12	vol	vol	NOUN
easat-8685	321	13	.	.	PROPN
easat-8685	322	1	9	9	NUM
easat-8685	322	2	,	,	PUNCT
easat-8685	322	3	no	no	INTJ
easat-8685	322	4	.	.	NOUN
easat-8685	323	1	7	7	NUM
easat-8685	323	2	:	:	PUNCT
easat-8685	323	3	622	622	NUM
easat-8685	323	4	-	-	SYM
easat-8685	323	5	635	635	NUM
easat-8685	323	6	,	,	PUNCT
easat-8685	323	7	2025	2025	NUM
easat-8685	323	8	doi	doi	NOUN
easat-8685	323	9	:	:	PUNCT
easat-8685	323	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	323	11	©	©	PROPN
easat-8685	323	12	2025	2025	NUM
easat-8685	323	13	by	by	ADP
easat-8685	323	14	the	the	DET
easat-8685	323	15	authors	author	NOUN
easat-8685	323	16	;	;	PUNCT
easat-8685	324	1	licensee	licensee	PROPN
easat-8685	324	2	learning	learn	VERB
easat-8685	324	3	gate	gate	NOUN
easat-8685	324	4	copyright	copyright	NOUN
easat-8685	324	5	:	:	PUNCT
easat-8685	324	6	©	©	PROPN
easat-8685	324	7	2025	2025	NUM
easat-8685	324	8	by	by	ADP
easat-8685	324	9	the	the	DET
easat-8685	324	10	authors	author	NOUN
easat-8685	324	11	.	.	PUNCT
easat-8685	325	1	this	this	DET
easat-8685	325	2	open	open	ADJ
easat-8685	325	3	-	-	PUNCT
easat-8685	325	4	access	access	NOUN
easat-8685	325	5	article	article	NOUN
easat-8685	325	6	is	be	AUX
easat-8685	325	7	distributed	distribute	VERB
easat-8685	325	8	under	under	ADP
easat-8685	325	9	the	the	DET
easat-8685	325	10	terms	term	NOUN
easat-8685	325	11	and	and	CCONJ
easat-8685	325	12	conditions	condition	NOUN
easat-8685	325	13	of	of	ADP
easat-8685	325	14	the	the	DET
easat-8685	325	15	creative	creative	ADJ
easat-8685	325	16	commons	common	NOUN
easat-8685	325	17	attribution	attribution	NOUN
easat-8685	325	18	(	(	PUNCT
easat-8685	325	19	cc	cc	NOUN
easat-8685	325	20	by	by	ADP
easat-8685	325	21	)	)	PUNCT
easat-8685	325	22	license	license	NOUN
easat-8685	325	23	(	(	PUNCT
easat-8685	325	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8685	325	25	)	)	PUNCT
easat-8685	325	26	.	.	PUNCT
easat-8685	326	1	references	reference	NOUN
easat-8685	326	2	[	[	X
easat-8685	326	3	1	1	X
easat-8685	326	4	]	]	PUNCT
easat-8685	326	5	j.	j.	PROPN
easat-8685	326	6	alm	alm	PROPN
easat-8685	326	7	,	,	PUNCT
easat-8685	326	8	"	"	PUNCT
easat-8685	326	9	what	what	PRON
easat-8685	326	10	motivates	motivate	VERB
easat-8685	326	11	tax	tax	NOUN
easat-8685	326	12	compliance	compliance	NOUN
easat-8685	326	13	?	?	PUNCT
easat-8685	326	14	,	,	PUNCT
easat-8685	326	15	"	"	PUNCT
easat-8685	326	16	journal	journal	NOUN
easat-8685	326	17	of	of	ADP
easat-8685	326	18	economic	economic	ADJ
easat-8685	326	19	surveys	survey	NOUN
easat-8685	326	20	,	,	PUNCT
easat-8685	326	21	vol	vol	NOUN
easat-8685	326	22	.	.	PROPN
easat-8685	327	1	33	33	NUM
easat-8685	327	2	,	,	PUNCT
easat-8685	327	3	no	no	INTJ
easat-8685	327	4	.	.	NOUN
easat-8685	327	5	2	2	NUM
easat-8685	327	6	,	,	PUNCT
easat-8685	327	7	pp	pp	ADJ
easat-8685	327	8	.	.	PUNCT
easat-8685	328	1	353	353	NUM
easat-8685	328	2	-	-	SYM
easat-8685	328	3	388	388	NUM
easat-8685	328	4	,	,	PUNCT
easat-8685	328	5	2019	2019	NUM
easat-8685	328	6	.	.	PUNCT
easat-8685	328	7	https://doi.org/10.1111/joes.12272	https://doi.org/10.1111/joes.12272	PUNCT
easat-8685	329	1	[	[	X
easat-8685	329	2	2	2	X
easat-8685	329	3	]	]	PUNCT
easat-8685	329	4	p.	p.	PROPN
easat-8685	329	5	k.	k.	PROPN
easat-8685	329	6	ozili	ozili	PROPN
easat-8685	329	7	,	,	PUNCT
easat-8685	329	8	"	"	PUNCT
easat-8685	329	9	tax	tax	NOUN
easat-8685	329	10	evasion	evasion	NOUN
easat-8685	329	11	and	and	CCONJ
easat-8685	329	12	financial	financial	ADJ
easat-8685	329	13	instability	instability	NOUN
easat-8685	329	14	,	,	PUNCT
easat-8685	329	15	"	"	PUNCT
easat-8685	329	16	journal	journal	NOUN
easat-8685	329	17	of	of	ADP
easat-8685	329	18	financial	financial	ADJ
easat-8685	329	19	crime	crime	NOUN
easat-8685	329	20	,	,	PUNCT
easat-8685	329	21	vol	vol	NOUN
easat-8685	329	22	.	.	PROPN
easat-8685	329	23	27	27	NUM
easat-8685	329	24	,	,	PUNCT
easat-8685	329	25	no	no	INTJ
easat-8685	329	26	.	.	NOUN
easat-8685	329	27	2	2	NUM
easat-8685	329	28	,	,	PUNCT
easat-8685	329	29	pp	pp	ADJ
easat-8685	329	30	.	.	PUNCT
easat-8685	330	1	531	531	NUM
easat-8685	330	2	-	-	SYM
easat-8685	330	3	539	539	NUM
easat-8685	330	4	,	,	PUNCT
easat-8685	330	5	2020	2020	NUM
easat-8685	330	6	.	.	PUNCT
easat-8685	331	1	https://doi.org/10.1108/jfc-04-2019-0051	https://doi.org/10.1108/jfc-04-2019-0051	VERB
easat-8685	332	1	[	[	X
easat-8685	332	2	3	3	NUM
easat-8685	332	3	]	]	PUNCT
easat-8685	332	4	m.	m.	NOUN
easat-8685	332	5	g.	g.	PROPN
easat-8685	332	6	allingham	allingham	PROPN
easat-8685	332	7	and	and	CCONJ
easat-8685	332	8	a.	a.	NOUN
easat-8685	332	9	sandmo	sandmo	PROPN
easat-8685	332	10	,	,	PUNCT
easat-8685	332	11	"	"	PUNCT
easat-8685	332	12	income	income	NOUN
easat-8685	332	13	tax	tax	NOUN
easat-8685	332	14	evasion	evasion	NOUN
easat-8685	332	15	:	:	PUNCT
easat-8685	332	16	a	a	DET
easat-8685	332	17	theoretical	theoretical	ADJ
easat-8685	332	18	analysis	analysis	NOUN
easat-8685	332	19	,	,	PUNCT
easat-8685	332	20	"	"	PUNCT
easat-8685	332	21	journal	journal	NOUN
easat-8685	332	22	of	of	ADP
easat-8685	332	23	public	public	ADJ
easat-8685	332	24	economics	economic	NOUN
easat-8685	332	25	,	,	PUNCT
easat-8685	332	26	vol	vol	NOUN
easat-8685	332	27	.	.	PROPN
easat-8685	332	28	1	1	NUM
easat-8685	332	29	,	,	PUNCT
easat-8685	332	30	no	no	INTJ
easat-8685	332	31	.	.	NOUN
easat-8685	332	32	3	3	NUM
easat-8685	332	33	,	,	PUNCT
easat-8685	332	34	pp	pp	ADJ
easat-8685	332	35	.	.	PUNCT
easat-8685	332	36	323	323	NUM
easat-8685	332	37	-	-	SYM
easat-8685	332	38	338	338	NUM
easat-8685	332	39	,	,	PUNCT
easat-8685	332	40	1972	1972	NUM
easat-8685	332	41	.	.	PUNCT
easat-8685	333	1	https://doi.org/10.1016/0047-2727(72)90010-2	https://doi.org/10.1016/0047-2727(72)90010-2	VERB
easat-8685	333	2	[	[	X
easat-8685	333	3	4	4	NUM
easat-8685	333	4	]	]	PUNCT
easat-8685	333	5	t.	t.	PROPN
easat-8685	333	6	n.	n.	PROPN
easat-8685	333	7	srinivasan	srinivasan	PROPN
easat-8685	333	8	,	,	PUNCT
easat-8685	333	9	"	"	PUNCT
easat-8685	333	10	tax	tax	NOUN
easat-8685	333	11	evasion	evasion	NOUN
easat-8685	333	12	:	:	PUNCT
easat-8685	333	13	a	a	DET
easat-8685	333	14	model	model	NOUN
easat-8685	333	15	,	,	PUNCT
easat-8685	333	16	"	"	PUNCT
easat-8685	333	17	journal	journal	NOUN
easat-8685	333	18	of	of	ADP
easat-8685	333	19	public	public	ADJ
easat-8685	333	20	economics	economic	NOUN
easat-8685	333	21	,	,	PUNCT
easat-8685	333	22	vol	vol	NOUN
easat-8685	333	23	.	.	PROPN
easat-8685	334	1	2	2	NUM
easat-8685	334	2	,	,	PUNCT
easat-8685	334	3	no	no	INTJ
easat-8685	334	4	.	.	NOUN
easat-8685	334	5	4	4	NUM
easat-8685	334	6	,	,	PUNCT
easat-8685	334	7	pp	pp	ADJ
easat-8685	334	8	.	.	PUNCT
easat-8685	335	1	339	339	NUM
easat-8685	335	2	-	-	SYM
easat-8685	335	3	346	346	NUM
easat-8685	335	4	,	,	PUNCT
easat-8685	335	5	1973	1973	NUM
easat-8685	335	6	.	.	PUNCT
easat-8685	336	1	https://doi.org/10.1016/0047-2727(73)90024-8	https://doi.org/10.1016/0047-2727(73)90024-8	PUNCT
easat-8685	337	1	[	[	X
easat-8685	337	2	5	5	NUM
easat-8685	337	3	]	]	PUNCT
easat-8685	337	4	s.	s.	PROPN
easat-8685	337	5	yitzhaki	yitzhaki	PROPN
easat-8685	337	6	,	,	PUNCT
easat-8685	337	7	"	"	PUNCT
easat-8685	337	8	income	income	NOUN
easat-8685	337	9	tax	tax	NOUN
easat-8685	337	10	evasion	evasion	NOUN
easat-8685	337	11	:	:	PUNCT
easat-8685	337	12	a	a	DET
easat-8685	337	13	theoretical	theoretical	ADJ
easat-8685	337	14	analysis	analysis	NOUN
easat-8685	337	15	,	,	PUNCT
easat-8685	337	16	"	"	PUNCT
easat-8685	337	17	journal	journal	NOUN
easat-8685	337	18	of	of	ADP
easat-8685	337	19	public	public	ADJ
easat-8685	337	20	economics	economic	NOUN
easat-8685	337	21	,	,	PUNCT
easat-8685	337	22	vol	vol	NOUN
easat-8685	337	23	.	.	PROPN
easat-8685	338	1	3	3	NUM
easat-8685	338	2	,	,	PUNCT
easat-8685	338	3	no	no	INTJ
easat-8685	338	4	.	.	NOUN
easat-8685	338	5	2	2	NUM
easat-8685	338	6	,	,	PUNCT
easat-8685	338	7	pp	pp	ADJ
easat-8685	338	8	.	.	PUNCT
easat-8685	339	1	201	201	NUM
easat-8685	339	2	-	-	SYM
easat-8685	339	3	202	202	NUM
easat-8685	339	4	,	,	PUNCT
easat-8685	339	5	1974	1974	NUM
easat-8685	339	6	.	.	PUNCT
easat-8685	340	1	https://doi.org/10.1016/0047-2727(74)90037-1	https://doi.org/10.1016/0047-2727(74)90037-1	NOUN
easat-8685	341	1	[	[	X
easat-8685	341	2	6	6	NUM
easat-8685	341	3	]	]	PUNCT
easat-8685	341	4	g.	g.	PROPN
easat-8685	341	5	s.	s.	PROPN
easat-8685	341	6	becker	becker	PROPN
easat-8685	341	7	,	,	PUNCT
easat-8685	341	8	"	"	PUNCT
easat-8685	341	9	crime	crime	NOUN
easat-8685	341	10	and	and	CCONJ
easat-8685	341	11	punishment	punishment	NOUN
easat-8685	341	12	:	:	PUNCT
easat-8685	341	13	an	an	DET
easat-8685	341	14	economic	economic	ADJ
easat-8685	341	15	approach	approach	NOUN
easat-8685	341	16	,	,	PUNCT
easat-8685	341	17	"	"	PUNCT
easat-8685	341	18	journal	journal	NOUN
easat-8685	341	19	of	of	ADP
easat-8685	341	20	political	political	ADJ
easat-8685	341	21	economy	economy	NOUN
easat-8685	341	22	,	,	PUNCT
easat-8685	341	23	vol	vol	NOUN
easat-8685	341	24	.	.	PROPN
easat-8685	341	25	76	76	NUM
easat-8685	341	26	,	,	PUNCT
easat-8685	341	27	no	no	INTJ
easat-8685	341	28	.	.	NOUN
easat-8685	341	29	2	2	NUM
easat-8685	341	30	,	,	PUNCT
easat-8685	341	31	pp	pp	ADJ
easat-8685	341	32	.	.	PUNCT
easat-8685	342	1	169	169	NUM
easat-8685	342	2	-	-	SYM
easat-8685	342	3	217	217	NUM
easat-8685	342	4	,	,	PUNCT
easat-8685	342	5	1968	1968	NUM
easat-8685	342	6	.	.	PUNCT
easat-8685	343	1	https://www.jstor.org/stable/1830482	https://www.jstor.org/stable/1830482	PROPN
easat-8685	344	1	[	[	X
easat-8685	344	2	7	7	X
easat-8685	344	3	]	]	X
easat-8685	344	4	j.	j.	PROPN
easat-8685	344	5	alm	alm	PROPN
easat-8685	344	6	and	and	CCONJ
easat-8685	344	7	m.	m.	PROPN
easat-8685	344	8	kasper	kasper	PROPN
easat-8685	344	9	,	,	PUNCT
easat-8685	344	10	"	"	PUNCT
easat-8685	344	11	using	use	VERB
easat-8685	344	12	behavioural	behavioural	ADJ
easat-8685	344	13	economics	economic	NOUN
easat-8685	344	14	to	to	PART
easat-8685	344	15	understand	understand	VERB
easat-8685	344	16	tax	tax	NOUN
easat-8685	344	17	compliance	compliance	NOUN
easat-8685	344	18	,	,	PUNCT
easat-8685	344	19	"	"	PUNCT
easat-8685	344	20	economic	economic	ADJ
easat-8685	344	21	and	and	CCONJ
easat-8685	344	22	political	political	ADJ
easat-8685	344	23	studies	study	NOUN
easat-8685	344	24	,	,	PUNCT
easat-8685	344	25	vol	vol	NOUN
easat-8685	344	26	.	.	PROPN
easat-8685	344	27	11	11	NUM
easat-8685	344	28	,	,	PUNCT
easat-8685	344	29	no	no	INTJ
easat-8685	344	30	.	.	NOUN
easat-8685	344	31	3	3	NUM
easat-8685	344	32	,	,	PUNCT
easat-8685	344	33	pp	pp	ADJ
easat-8685	344	34	.	.	PUNCT
easat-8685	344	35	279	279	NUM
easat-8685	344	36	-	-	SYM
easat-8685	344	37	294	294	NUM
easat-8685	344	38	,	,	PUNCT
easat-8685	344	39	2023	2023	NUM
easat-8685	344	40	.	.	PUNCT
easat-8685	344	41	https://doi.org/10.1080/20954816.2022.2117676	https://doi.org/10.1080/20954816.2022.2117676	PUNCT
easat-8685	345	1	[	[	X
easat-8685	345	2	8	8	NUM
easat-8685	345	3	]	]	X
easat-8685	345	4	e.	e.	PROPN
easat-8685	345	5	kirchler	kirchler	PROPN
easat-8685	345	6	,	,	PUNCT
easat-8685	345	7	the	the	DET
easat-8685	345	8	economic	economic	ADJ
easat-8685	345	9	psychology	psychology	NOUN
easat-8685	345	10	of	of	ADP
easat-8685	345	11	tax	tax	NOUN
easat-8685	345	12	behaviour	behaviour	NOUN
easat-8685	345	13	.	.	PUNCT
easat-8685	346	1	cambridge	cambridge	PROPN
easat-8685	346	2	,	,	PUNCT
easat-8685	346	3	uk	uk	PROPN
easat-8685	346	4	:	:	PUNCT
easat-8685	346	5	cambridge	cambridge	PROPN
easat-8685	346	6	university	university	PROPN
easat-8685	346	7	press	press	NOUN
easat-8685	346	8	,	,	PUNCT
easat-8685	346	9	2007	2007	NUM
easat-8685	346	10	.	.	PUNCT
easat-8685	347	1	[	[	X
easat-8685	347	2	9	9	NUM
easat-8685	347	3	]	]	PUNCT
easat-8685	347	4	a.	a.	NOUN
easat-8685	347	5	advani	advani	PROPN
easat-8685	347	6	,	,	PUNCT
easat-8685	347	7	w.	w.	PROPN
easat-8685	347	8	elming	elming	PROPN
easat-8685	347	9	,	,	PUNCT
easat-8685	347	10	and	and	CCONJ
easat-8685	347	11	j.	j.	PROPN
easat-8685	347	12	shaw	shaw	PROPN
easat-8685	347	13	,	,	PUNCT
easat-8685	347	14	"	"	PUNCT
easat-8685	347	15	the	the	DET
easat-8685	347	16	dynamic	dynamic	ADJ
easat-8685	347	17	effects	effect	NOUN
easat-8685	347	18	of	of	ADP
easat-8685	347	19	tax	tax	NOUN
easat-8685	347	20	audits	audits	NOUN
easat-8685	347	21	,	,	PUNCT
easat-8685	347	22	"	"	PUNCT
easat-8685	347	23	review	review	NOUN
easat-8685	347	24	of	of	ADP
easat-8685	347	25	economics	economic	NOUN
easat-8685	347	26	and	and	CCONJ
easat-8685	347	27	statistics	statistic	NOUN
easat-8685	347	28	,	,	PUNCT
easat-8685	347	29	vol	vol	NOUN
easat-8685	347	30	.	.	PROPN
easat-8685	347	31	105	105	NUM
easat-8685	347	32	,	,	PUNCT
easat-8685	347	33	no	no	INTJ
easat-8685	347	34	.	.	NOUN
easat-8685	347	35	3	3	NUM
easat-8685	347	36	,	,	PUNCT
easat-8685	347	37	pp	pp	ADJ
easat-8685	347	38	.	.	PUNCT
easat-8685	348	1	545	545	NUM
easat-8685	348	2	-	-	SYM
easat-8685	348	3	561	561	NUM
easat-8685	348	4	,	,	PUNCT
easat-8685	348	5	2023	2023	NUM
easat-8685	348	6	.	.	PUNCT
easat-8685	349	1	[	[	X
easat-8685	349	2	10	10	NUM
easat-8685	349	3	]	]	X
easat-8685	349	4	f.	f.	NOUN
easat-8685	349	5	inasius	inasius	PROPN
easat-8685	349	6	,	,	PUNCT
easat-8685	349	7	"	"	PUNCT
easat-8685	349	8	factors	factor	NOUN
easat-8685	349	9	influencing	influence	VERB
easat-8685	349	10	sme	sme	NOUN
easat-8685	349	11	tax	tax	NOUN
easat-8685	349	12	compliance	compliance	NOUN
easat-8685	349	13	:	:	PUNCT
easat-8685	349	14	evidence	evidence	NOUN
easat-8685	349	15	from	from	ADP
easat-8685	349	16	indonesia	indonesia	PROPN
easat-8685	349	17	,	,	PUNCT
easat-8685	349	18	"	"	PUNCT
easat-8685	349	19	international	international	ADJ
easat-8685	349	20	journal	journal	NOUN
easat-8685	349	21	of	of	ADP
easat-8685	349	22	public	public	ADJ
easat-8685	349	23	administration	administration	NOUN
easat-8685	349	24	,	,	PUNCT
easat-8685	349	25	vol	vol	NOUN
easat-8685	349	26	.	.	PROPN
easat-8685	350	1	42	42	NUM
easat-8685	350	2	,	,	PUNCT
easat-8685	350	3	no	no	INTJ
easat-8685	350	4	.	.	NOUN
easat-8685	350	5	5	5	NUM
easat-8685	350	6	,	,	PUNCT
easat-8685	350	7	pp	pp	ADJ
easat-8685	350	8	.	.	PUNCT
easat-8685	351	1	367	367	NUM
easat-8685	351	2	-	-	SYM
easat-8685	351	3	379	379	NUM
easat-8685	351	4	,	,	PUNCT
easat-8685	351	5	2019	2019	NUM
easat-8685	351	6	.	.	PUNCT
easat-8685	351	7	https://doi.org/10.1080/01900692.2018.1464578	https://doi.org/10.1080/01900692.2018.1464578	X
easat-8685	352	1	[	[	X
easat-8685	352	2	11	11	NUM
easat-8685	352	3	]	]	X
easat-8685	352	4	c.-g	c.-g	ADJ
easat-8685	352	5	.	.	PUNCT
easat-8685	352	6	park	park	NOUN
easat-8685	352	7	and	and	CCONJ
easat-8685	352	8	j.	j.	PROPN
easat-8685	352	9	k.	k.	PROPN
easat-8685	352	10	hyun	hyun	PROPN
easat-8685	352	11	,	,	PUNCT
easat-8685	352	12	"	"	PUNCT
easat-8685	352	13	examining	examine	VERB
easat-8685	352	14	the	the	DET
easat-8685	352	15	determinants	determinant	NOUN
easat-8685	352	16	of	of	ADP
easat-8685	352	17	tax	tax	NOUN
easat-8685	352	18	compliance	compliance	NOUN
easat-8685	352	19	by	by	ADP
easat-8685	352	20	experimental	experimental	ADJ
easat-8685	352	21	data	datum	NOUN
easat-8685	352	22	:	:	PUNCT
easat-8685	352	23	a	a	DET
easat-8685	352	24	case	case	NOUN
easat-8685	352	25	of	of	ADP
easat-8685	352	26	korea	korea	PROPN
easat-8685	352	27	,	,	PUNCT
easat-8685	352	28	"	"	PUNCT
easat-8685	352	29	journal	journal	NOUN
easat-8685	352	30	of	of	ADP
easat-8685	352	31	policy	policy	NOUN
easat-8685	352	32	modeling	modeling	NOUN
easat-8685	352	33	,	,	PUNCT
easat-8685	352	34	vol	vol	NOUN
easat-8685	352	35	.	.	PROPN
easat-8685	352	36	25	25	NUM
easat-8685	352	37	,	,	PUNCT
easat-8685	352	38	no	no	INTJ
easat-8685	352	39	.	.	NOUN
easat-8685	352	40	8	8	NUM
easat-8685	352	41	,	,	PUNCT
easat-8685	352	42	pp	pp	ADJ
easat-8685	352	43	.	.	PUNCT
easat-8685	353	1	673	673	NUM
easat-8685	353	2	-	-	SYM
easat-8685	353	3	684	684	NUM
easat-8685	353	4	,	,	PUNCT
easat-8685	353	5	2003	2003	NUM
easat-8685	353	6	.	.	PUNCT
easat-8685	354	1	https://doi.org/10.1016/s0161-8938(03)00075-9	https://doi.org/10.1016/s0161-8938(03)00075-9	NOUN
easat-8685	355	1	[	[	X
easat-8685	355	2	12	12	NUM
easat-8685	355	3	]	]	PUNCT
easat-8685	355	4	m.	m.	NOUN
easat-8685	355	5	kasper	kasper	PROPN
easat-8685	355	6	and	and	CCONJ
easat-8685	355	7	j.	j.	PROPN
easat-8685	355	8	alm	alm	PROPN
easat-8685	355	9	,	,	PUNCT
easat-8685	355	10	"	"	PUNCT
easat-8685	355	11	audits	audits	NOUN
easat-8685	355	12	,	,	PUNCT
easat-8685	355	13	audit	audit	NOUN
easat-8685	355	14	effectiveness	effectiveness	NOUN
easat-8685	355	15	,	,	PUNCT
easat-8685	355	16	and	and	CCONJ
easat-8685	355	17	post	post	ADJ
easat-8685	355	18	-	-	ADJ
easat-8685	355	19	audit	audit	ADJ
easat-8685	355	20	tax	tax	NOUN
easat-8685	355	21	compliance	compliance	NOUN
easat-8685	355	22	,	,	PUNCT
easat-8685	355	23	"	"	PUNCT
easat-8685	355	24	journal	journal	NOUN
easat-8685	355	25	of	of	ADP
easat-8685	355	26	economic	economic	ADJ
easat-8685	355	27	behavior	behavior	NOUN
easat-8685	355	28	&	&	CCONJ
easat-8685	355	29	organization	organization	PROPN
easat-8685	355	30	,	,	PUNCT
easat-8685	355	31	vol	vol	NOUN
easat-8685	355	32	.	.	PROPN
easat-8685	355	33	195	195	NUM
easat-8685	355	34	,	,	PUNCT
easat-8685	355	35	pp	pp	ADJ
easat-8685	355	36	.	.	PUNCT
easat-8685	356	1	87	87	NUM
easat-8685	356	2	-	-	SYM
easat-8685	356	3	102	102	NUM
easat-8685	356	4	,	,	PUNCT
easat-8685	356	5	2022	2022	NUM
easat-8685	356	6	.	.	PUNCT
easat-8685	357	1	https://doi.org/10.1016/j.jebo.2022.01.003	https://doi.org/10.1016/j.jebo.2022.01.003	PROPN
easat-8685	357	2	[	[	PUNCT
easat-8685	357	3	13	13	NUM
easat-8685	357	4	]	]	PUNCT
easat-8685	357	5	b.	b.	PROPN
easat-8685	357	6	maciejovsky	maciejovsky	PROPN
easat-8685	357	7	,	,	PUNCT
easat-8685	357	8	e.	e.	PROPN
easat-8685	357	9	kirchler	kirchler	PROPN
easat-8685	357	10	,	,	PUNCT
easat-8685	357	11	and	and	CCONJ
easat-8685	357	12	h.	h.	PROPN
easat-8685	357	13	schwarzenberger	schwarzenberger	PROPN
easat-8685	357	14	,	,	PUNCT
easat-8685	357	15	"	"	PUNCT
easat-8685	357	16	misperception	misperception	NOUN
easat-8685	357	17	of	of	ADP
easat-8685	357	18	chance	chance	NOUN
easat-8685	357	19	and	and	CCONJ
easat-8685	357	20	loss	loss	NOUN
easat-8685	357	21	repair	repair	NOUN
easat-8685	357	22	:	:	PUNCT
easat-8685	357	23	on	on	ADP
easat-8685	357	24	the	the	DET
easat-8685	357	25	dynamics	dynamic	NOUN
easat-8685	357	26	of	of	ADP
easat-8685	357	27	tax	tax	NOUN
easat-8685	357	28	compliance	compliance	NOUN
easat-8685	357	29	,	,	PUNCT
easat-8685	357	30	"	"	PUNCT
easat-8685	357	31	journal	journal	NOUN
easat-8685	357	32	of	of	ADP
easat-8685	357	33	economic	economic	ADJ
easat-8685	357	34	psychology	psychology	NOUN
easat-8685	357	35	,	,	PUNCT
easat-8685	357	36	vol	vol	NOUN
easat-8685	357	37	.	.	PROPN
easat-8685	357	38	28	28	NUM
easat-8685	357	39	,	,	PUNCT
easat-8685	357	40	no	no	INTJ
easat-8685	357	41	.	.	NOUN
easat-8685	357	42	6	6	NUM
easat-8685	357	43	,	,	PUNCT
easat-8685	357	44	pp	pp	ADJ
easat-8685	357	45	.	.	PUNCT
easat-8685	358	1	678	678	NUM
easat-8685	358	2	-	-	SYM
easat-8685	358	3	691	691	NUM
easat-8685	358	4	,	,	PUNCT
easat-8685	358	5	2007	2007	NUM
easat-8685	358	6	.	.	PUNCT
easat-8685	359	1	https://doi.org/10.1016/j.joep.2007.02.002	https://doi.org/10.1016/j.joep.2007.02.002	NOUN
easat-8685	360	1	[	[	X
easat-8685	360	2	14	14	NUM
easat-8685	360	3	]	]	X
easat-8685	360	4	l.	l.	PROPN
easat-8685	360	5	mittone	mittone	PROPN
easat-8685	360	6	,	,	PUNCT
easat-8685	360	7	f.	f.	PROPN
easat-8685	360	8	panebianco	panebianco	PROPN
easat-8685	360	9	,	,	PUNCT
easat-8685	360	10	and	and	CCONJ
easat-8685	360	11	a.	a.	PROPN
easat-8685	360	12	santoro	santoro	PROPN
easat-8685	360	13	,	,	PUNCT
easat-8685	360	14	"	"	PUNCT
easat-8685	360	15	the	the	DET
easat-8685	360	16	bomb	bomb	NOUN
easat-8685	360	17	-	-	PUNCT
easat-8685	360	18	crater	crater	NOUN
easat-8685	360	19	effect	effect	NOUN
easat-8685	360	20	of	of	ADP
easat-8685	360	21	tax	tax	NOUN
easat-8685	360	22	audits	audits	NOUN
easat-8685	360	23	:	:	PUNCT
easat-8685	360	24	beyond	beyond	ADP
easat-8685	360	25	the	the	DET
easat-8685	360	26	misperception	misperception	NOUN
easat-8685	360	27	of	of	ADP
easat-8685	360	28	chance	chance	NOUN
easat-8685	360	29	,	,	PUNCT
easat-8685	360	30	"	"	PUNCT
easat-8685	360	31	journal	journal	NOUN
easat-8685	360	32	of	of	ADP
easat-8685	360	33	economic	economic	ADJ
easat-8685	360	34	psychology	psychology	NOUN
easat-8685	360	35	,	,	PUNCT
easat-8685	360	36	vol	vol	NOUN
easat-8685	360	37	.	.	PROPN
easat-8685	360	38	61	61	NUM
easat-8685	360	39	,	,	PUNCT
easat-8685	360	40	pp	pp	ADJ
easat-8685	360	41	.	.	PUNCT
easat-8685	361	1	225	225	NUM
easat-8685	361	2	-	-	SYM
easat-8685	361	3	243	243	NUM
easat-8685	361	4	,	,	PUNCT
easat-8685	361	5	2017	2017	NUM
easat-8685	361	6	.	.	PUNCT
easat-8685	362	1	https://doi.org/10.1016/j.joep.2017.04.007	https://doi.org/10.1016/j.joep.2017.04.007	VERB
easat-8685	362	2	[	[	X
easat-8685	362	3	15	15	NUM
easat-8685	362	4	]	]	X
easat-8685	362	5	l.	l.	PROPN
easat-8685	362	6	p.	p.	PROPN
easat-8685	362	7	feld	feld	PROPN
easat-8685	362	8	and	and	CCONJ
easat-8685	362	9	b.	b.	PROPN
easat-8685	362	10	s.	s.	PROPN
easat-8685	362	11	frey	frey	PROPN
easat-8685	362	12	,	,	PUNCT
easat-8685	362	13	"	"	PUNCT
easat-8685	362	14	tax	tax	NOUN
easat-8685	362	15	compliance	compliance	NOUN
easat-8685	362	16	as	as	ADP
easat-8685	362	17	the	the	DET
easat-8685	362	18	result	result	NOUN
easat-8685	362	19	of	of	ADP
easat-8685	362	20	a	a	DET
easat-8685	362	21	psychological	psychological	ADJ
easat-8685	362	22	tax	tax	NOUN
easat-8685	362	23	contract	contract	NOUN
easat-8685	362	24	:	:	PUNCT
easat-8685	362	25	the	the	DET
easat-8685	362	26	role	role	NOUN
easat-8685	362	27	of	of	ADP
easat-8685	362	28	incentives	incentive	NOUN
easat-8685	362	29	and	and	CCONJ
easat-8685	362	30	responsive	responsive	ADJ
easat-8685	362	31	regulation	regulation	NOUN
easat-8685	362	32	,	,	PUNCT
easat-8685	362	33	"	"	PUNCT
easat-8685	362	34	law	law	NOUN
easat-8685	362	35	&	&	CCONJ
easat-8685	362	36	policy	policy	NOUN
easat-8685	362	37	,	,	PUNCT
easat-8685	362	38	vol	vol	NOUN
easat-8685	362	39	.	.	PROPN
easat-8685	362	40	29	29	NUM
easat-8685	362	41	,	,	PUNCT
easat-8685	362	42	no	no	INTJ
easat-8685	362	43	.	.	NOUN
easat-8685	362	44	1	1	NUM
easat-8685	362	45	,	,	PUNCT
easat-8685	362	46	pp	pp	ADJ
easat-8685	362	47	.	.	PUNCT
easat-8685	363	1	102	102	NUM
easat-8685	363	2	-	-	SYM
easat-8685	363	3	120	120	NUM
easat-8685	363	4	,	,	PUNCT
easat-8685	363	5	2007	2007	NUM
easat-8685	363	6	.	.	PUNCT
easat-8685	364	1	[	[	X
easat-8685	364	2	16	16	NUM
easat-8685	364	3	]	]	X
easat-8685	364	4	b.	b.	PROPN
easat-8685	364	5	torgler	torgler	PROPN
easat-8685	364	6	,	,	PUNCT
easat-8685	364	7	i.	i.	PROPN
easat-8685	364	8	c.	c.	PROPN
easat-8685	364	9	demir	demir	PROPN
easat-8685	364	10	,	,	PUNCT
easat-8685	364	11	a.	a.	PROPN
easat-8685	364	12	macintyre	macintyre	PROPN
easat-8685	364	13	,	,	PUNCT
easat-8685	364	14	and	and	CCONJ
easat-8685	364	15	m.	m.	NOUN
easat-8685	364	16	schaffner	schaffner	NOUN
easat-8685	364	17	,	,	PUNCT
easat-8685	364	18	"	"	PUNCT
easat-8685	364	19	causes	cause	NOUN
easat-8685	364	20	and	and	CCONJ
easat-8685	364	21	consequences	consequence	NOUN
easat-8685	364	22	of	of	ADP
easat-8685	364	23	tax	tax	NOUN
easat-8685	364	24	morale	morale	NOUN
easat-8685	364	25	:	:	PUNCT
easat-8685	364	26	an	an	DET
easat-8685	364	27	empirical	empirical	ADJ
easat-8685	364	28	investigation	investigation	NOUN
easat-8685	364	29	,	,	PUNCT
easat-8685	364	30	"	"	PUNCT
easat-8685	364	31	economic	economic	ADJ
easat-8685	364	32	analysis	analysis	NOUN
easat-8685	364	33	and	and	CCONJ
easat-8685	364	34	policy	policy	NOUN
easat-8685	364	35	,	,	PUNCT
easat-8685	364	36	vol	vol	NOUN
easat-8685	364	37	.	.	PROPN
easat-8685	365	1	38	38	NUM
easat-8685	365	2	,	,	PUNCT
easat-8685	365	3	no	no	INTJ
easat-8685	365	4	.	.	NOUN
easat-8685	365	5	2	2	NUM
easat-8685	365	6	,	,	PUNCT
easat-8685	365	7	pp	pp	ADJ
easat-8685	365	8	.	.	PUNCT
easat-8685	366	1	313	313	NUM
easat-8685	366	2	-	-	SYM
easat-8685	366	3	339	339	NUM
easat-8685	366	4	,	,	PUNCT
easat-8685	366	5	2008	2008	NUM
easat-8685	366	6	.	.	PUNCT
easat-8685	367	1	https://doi.org/10.1016/s03135926(08)50023-3	https://doi.org/10.1016/s03135926(08)50023-3	X
easat-8685	368	1	[	[	X
easat-8685	368	2	17	17	NUM
easat-8685	368	3	]	]	X
easat-8685	368	4	j.	j.	PROPN
easat-8685	368	5	alm	alm	PROPN
easat-8685	368	6	,	,	PUNCT
easat-8685	368	7	l.	l.	PROPN
easat-8685	368	8	burgstaller	burgstaller	PROPN
easat-8685	368	9	,	,	PUNCT
easat-8685	368	10	a.	a.	NOUN
easat-8685	368	11	domi	domi	PROPN
easat-8685	368	12	,	,	PUNCT
easat-8685	368	13	a.	a.	PROPN
easat-8685	368	14	märz	märz	PROPN
easat-8685	368	15	,	,	PUNCT
easat-8685	368	16	and	and	CCONJ
easat-8685	368	17	m.	m.	NOUN
easat-8685	368	18	kasper	kasper	PROPN
easat-8685	368	19	,	,	PUNCT
easat-8685	368	20	"	"	PUNCT
easat-8685	368	21	nudges	nudge	NOUN
easat-8685	368	22	,	,	PUNCT
easat-8685	368	23	boosts	boost	NOUN
easat-8685	368	24	,	,	PUNCT
easat-8685	368	25	and	and	CCONJ
easat-8685	368	26	sludge	sludge	NOUN
easat-8685	368	27	:	:	PUNCT
easat-8685	368	28	using	use	VERB
easat-8685	368	29	new	new	ADJ
easat-8685	368	30	behavioral	behavioral	ADJ
easat-8685	368	31	approaches	approach	NOUN
easat-8685	368	32	to	to	PART
easat-8685	368	33	improve	improve	VERB
easat-8685	368	34	tax	tax	NOUN
easat-8685	368	35	compliance	compliance	NOUN
easat-8685	368	36	,	,	PUNCT
easat-8685	368	37	"	"	PUNCT
easat-8685	368	38	economies	economy	NOUN
easat-8685	368	39	,	,	PUNCT
easat-8685	368	40	vol	vol	NOUN
easat-8685	368	41	.	.	PROPN
easat-8685	368	42	11	11	NUM
easat-8685	368	43	,	,	PUNCT
easat-8685	368	44	no	no	INTJ
easat-8685	368	45	.	.	NOUN
easat-8685	368	46	9	9	NUM
easat-8685	368	47	,	,	PUNCT
easat-8685	368	48	p.	p.	NOUN
easat-8685	368	49	223	223	NUM
easat-8685	368	50	,	,	PUNCT
easat-8685	368	51	2023	2023	NUM
easat-8685	368	52	.	.	PUNCT
easat-8685	369	1	[	[	X
easat-8685	369	2	online	online	X
easat-8685	369	3	]	]	X
easat-8685	369	4	.	.	PUNCT
easat-8685	370	1	available	available	ADJ
easat-8685	370	2	:	:	PUNCT
easat-8685	370	3	https://www.mdpi.com/2227-7099/11/9/223	https://www.mdpi.com/2227-7099/11/9/223	X
easat-8685	371	1	[	[	X
easat-8685	371	2	18	18	NUM
easat-8685	371	3	]	]	PUNCT
easat-8685	371	4	c.	c.	NOUN
easat-8685	371	5	kogler	kogler	PROPN
easat-8685	371	6	,	,	PUNCT
easat-8685	371	7	s.	s.	PROPN
easat-8685	371	8	muehlbacher	muehlbacher	PROPN
easat-8685	371	9	,	,	PUNCT
easat-8685	371	10	and	and	CCONJ
easat-8685	371	11	e.	e.	PROPN
easat-8685	371	12	kirchler	kirchler	PROPN
easat-8685	371	13	,	,	PUNCT
easat-8685	371	14	"	"	PUNCT
easat-8685	371	15	testing	test	VERB
easat-8685	371	16	the	the	DET
easat-8685	371	17	“	"	PUNCT
easat-8685	371	18	slippery	slippery	ADJ
easat-8685	371	19	slope	slope	NOUN
easat-8685	371	20	framework	framework	NOUN
easat-8685	371	21	”	"	PUNCT
easat-8685	371	22	among	among	ADP
easat-8685	371	23	self	self	NOUN
easat-8685	371	24	-	-	PUNCT
easat-8685	371	25	employed	employ	VERB
easat-8685	371	26	taxpayers	taxpayer	NOUN
easat-8685	371	27	,	,	PUNCT
easat-8685	371	28	"	"	PUNCT
easat-8685	371	29	economics	economic	NOUN
easat-8685	371	30	of	of	ADP
easat-8685	371	31	governance	governance	NOUN
easat-8685	371	32	,	,	PUNCT
easat-8685	371	33	vol	vol	NOUN
easat-8685	371	34	.	.	PROPN
easat-8685	371	35	16	16	NUM
easat-8685	371	36	,	,	PUNCT
easat-8685	371	37	pp	pp	ADJ
easat-8685	371	38	.	.	PUNCT
easat-8685	372	1	125	125	NUM
easat-8685	372	2	-	-	SYM
easat-8685	372	3	142	142	NUM
easat-8685	372	4	,	,	PUNCT
easat-8685	372	5	2015	2015	NUM
easat-8685	372	6	.	.	PUNCT
easat-8685	373	1	[	[	X
easat-8685	373	2	19	19	NUM
easat-8685	373	3	]	]	PUNCT
easat-8685	373	4	m.	m.	NOUN
easat-8685	373	5	wenzel	wenzel	NOUN
easat-8685	373	6	,	,	PUNCT
easat-8685	373	7	"	"	PUNCT
easat-8685	373	8	an	an	DET
easat-8685	373	9	analysis	analysis	NOUN
easat-8685	373	10	of	of	ADP
easat-8685	373	11	norm	norm	NOUN
easat-8685	373	12	processes	process	NOUN
easat-8685	373	13	in	in	ADP
easat-8685	373	14	tax	tax	NOUN
easat-8685	373	15	compliance	compliance	NOUN
easat-8685	373	16	,	,	PUNCT
easat-8685	373	17	"	"	PUNCT
easat-8685	373	18	journal	journal	NOUN
easat-8685	373	19	of	of	ADP
easat-8685	373	20	economic	economic	ADJ
easat-8685	373	21	psychology	psychology	NOUN
easat-8685	373	22	,	,	PUNCT
easat-8685	373	23	vol	vol	NOUN
easat-8685	373	24	.	.	PROPN
easat-8685	373	25	25	25	NUM
easat-8685	373	26	,	,	PUNCT
easat-8685	373	27	no	no	INTJ
easat-8685	373	28	.	.	NOUN
easat-8685	373	29	2	2	NUM
easat-8685	373	30	,	,	PUNCT
easat-8685	373	31	pp	pp	ADJ
easat-8685	373	32	.	.	PUNCT
easat-8685	374	1	213228	213228	NUM
easat-8685	374	2	,	,	PUNCT
easat-8685	374	3	2004	2004	NUM
easat-8685	374	4	.	.	PUNCT
easat-8685	375	1	https://doi.org/10.1016/s0167-4870(02)00168-x	https://doi.org/10.1016/s0167-4870(02)00168-x	PROPN
easat-8685	375	2	[	[	X
easat-8685	375	3	20	20	NUM
easat-8685	375	4	]	]	PUNCT
easat-8685	375	5	e.	e.	PROPN
easat-8685	375	6	kirchler	kirchler	PROPN
easat-8685	375	7	,	,	PUNCT
easat-8685	375	8	e.	e.	PROPN
easat-8685	375	9	hoelzl	hoelzl	PROPN
easat-8685	375	10	,	,	PUNCT
easat-8685	375	11	and	and	CCONJ
easat-8685	375	12	i.	i.	PROPN
easat-8685	375	13	wahl	wahl	PROPN
easat-8685	375	14	,	,	PUNCT
easat-8685	375	15	"	"	PUNCT
easat-8685	375	16	enforced	enforce	VERB
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easat-8685	375	19	tax	tax	NOUN
easat-8685	375	20	compliance	compliance	NOUN
easat-8685	375	21	:	:	PUNCT
easat-8685	375	22	the	the	DET
easat-8685	375	23	“	"	PUNCT
easat-8685	375	24	slippery	slippery	ADJ
easat-8685	375	25	slope	slope	NOUN
easat-8685	375	26	”	"	PUNCT
easat-8685	375	27	framework	framework	NOUN
easat-8685	375	28	,	,	PUNCT
easat-8685	375	29	"	"	PUNCT
easat-8685	375	30	journal	journal	NOUN
easat-8685	375	31	of	of	ADP
easat-8685	375	32	economic	economic	ADJ
easat-8685	375	33	psychology	psychology	NOUN
easat-8685	375	34	,	,	PUNCT
easat-8685	375	35	vol	vol	NOUN
easat-8685	375	36	.	.	PROPN
easat-8685	375	37	29	29	NUM
easat-8685	375	38	,	,	PUNCT
easat-8685	375	39	no	no	INTJ
easat-8685	375	40	.	.	NOUN
easat-8685	375	41	2	2	NUM
easat-8685	375	42	,	,	PUNCT
easat-8685	375	43	pp	pp	ADJ
easat-8685	375	44	.	.	PUNCT
easat-8685	376	1	210	210	NUM
easat-8685	376	2	-	-	SYM
easat-8685	376	3	225	225	NUM
easat-8685	376	4	,	,	PUNCT
easat-8685	376	5	2008	2008	NUM
easat-8685	376	6	.	.	PUNCT
easat-8685	377	1	https://doi.org/10.1016/j.joep.2007.05.004	https://doi.org/10.1016/j.joep.2007.05.004	NOUN
easat-8685	377	2	[	[	X
easat-8685	377	3	21	21	NUM
easat-8685	377	4	]	]	PUNCT
easat-8685	377	5	a.	a.	PROPN
easat-8685	377	6	k.	k.	PROPN
easat-8685	377	7	aji	aji	PROPN
easat-8685	377	8	,	,	PUNCT
easat-8685	377	9	"	"	PUNCT
easat-8685	377	10	freelancers	freelancer	NOUN
easat-8685	377	11	'	'	PART
easat-8685	377	12	tax	tax	NOUN
easat-8685	377	13	obligations	obligation	NOUN
easat-8685	377	14	,	,	PUNCT
easat-8685	377	15	"	"	PUNCT
easat-8685	377	16	2021	2021	NUM
easat-8685	377	17	.	.	PUNCT
easat-8685	378	1	https://www.pajak.go.id/id/artikel/kewajiban-perpajakanfreelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20def	https://www.pajak.go.id/id/artikel/kewajiban-perpajakanfreelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20def	PROPN
easat-8685	378	2	inisi%20tersebut	inisi%20tersebut	PUNCT
easat-8685	379	1	[	[	X
easat-8685	379	2	22	22	NUM
easat-8685	379	3	]	]	PUNCT
easat-8685	379	4	m.	m.	NOUN
easat-8685	379	5	i.	i.	PROPN
easat-8685	379	6	fathoni	fathoni	PROPN
easat-8685	379	7	,	,	PUNCT
easat-8685	379	8	"	"	PUNCT
easat-8685	379	9	vat	vat	NOUN
easat-8685	379	10	rate	rate	NOUN
easat-8685	379	11	increase	increase	NOUN
easat-8685	379	12	to	to	ADP
easat-8685	379	13	12	12	NUM
easat-8685	379	14	percent	percent	NOUN
easat-8685	379	15	in	in	ADP
easat-8685	379	16	indonesia	indonesia	PROPN
easat-8685	379	17	:	:	PUNCT
easat-8685	379	18	challenges	challenge	NOUN
easat-8685	379	19	and	and	CCONJ
easat-8685	379	20	opportunities	opportunity	NOUN
easat-8685	379	21	"	"	PUNCT
easat-8685	379	22	,	,	PUNCT
easat-8685	379	23	2024	2024	NUM
easat-8685	379	24	.	.	PUNCT
easat-8685	380	1	[	[	X
easat-8685	380	2	23	23	NUM
easat-8685	380	3	]	]	X
easat-8685	380	4	f.	f.	PROPN
easat-8685	380	5	inasius	inasius	PROPN
easat-8685	380	6	,	,	PUNCT
easat-8685	380	7	"	"	PUNCT
easat-8685	380	8	voluntary	voluntary	ADJ
easat-8685	380	9	and	and	CCONJ
easat-8685	380	10	enforced	enforce	VERB
easat-8685	380	11	tax	tax	NOUN
easat-8685	380	12	compliance	compliance	NOUN
easat-8685	380	13	:	:	PUNCT
easat-8685	380	14	evidence	evidence	NOUN
easat-8685	380	15	from	from	ADP
easat-8685	380	16	small	small	ADJ
easat-8685	380	17	and	and	CCONJ
easat-8685	380	18	medium	medium	ADJ
easat-8685	380	19	-	-	PUNCT
easat-8685	380	20	sized	sized	ADJ
easat-8685	380	21	enterprises	enterprise	NOUN
easat-8685	380	22	in	in	ADP
easat-8685	380	23	indonesia	indonesia	PROPN
easat-8685	380	24	,	,	PUNCT
easat-8685	380	25	"	"	PUNCT
easat-8685	380	26	in	in	ADP
easat-8685	380	27	advances	advance	NOUN
easat-8685	380	28	in	in	ADP
easat-8685	380	29	taxation	taxation	NOUN
easat-8685	380	30	,	,	PUNCT
easat-8685	380	31	vol	vol	NOUN
easat-8685	380	32	.	.	PROPN
easat-8685	380	33	26	26	NUM
easat-8685	380	34	,	,	PUNCT
easat-8685	380	35	(	(	PUNCT
easat-8685	380	36	advances	advance	NOUN
easat-8685	380	37	in	in	ADP
easat-8685	380	38	taxation	taxation	NOUN
easat-8685	380	39	:	:	PUNCT
easat-8685	380	40	emerald	emerald	PROPN
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easat-8685	380	43	,	,	PUNCT
easat-8685	380	44	2019	2019	NUM
easat-8685	380	45	,	,	PUNCT
easat-8685	380	46	pp	pp	ADJ
easat-8685	380	47	.	.	PUNCT
easat-8685	381	1	99	99	NUM
easat-8685	381	2	-	-	SYM
easat-8685	381	3	111	111	NUM
easat-8685	381	4	.	.	PUNCT
easat-8685	382	1	https://doi.org/10.1108/s1058-749720190000026006	https://doi.org/10.1108/s1058-749720190000026006	NOUN
easat-8685	383	1	[	[	X
easat-8685	383	2	24	24	NUM
easat-8685	383	3	]	]	X
easat-8685	383	4	oecd	oecd	PROPN
easat-8685	383	5	,	,	PUNCT
easat-8685	383	6	"	"	PUNCT
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easat-8685	383	9	in	in	ADP
easat-8685	383	10	asia	asia	PROPN
easat-8685	383	11	and	and	CCONJ
easat-8685	383	12	the	the	DET
easat-8685	383	13	pacific	pacific	PROPN
easat-8685	383	14	,	,	PUNCT
easat-8685	383	15	"	"	PUNCT
easat-8685	383	16	2024	2024	NUM
easat-8685	383	17	.	.	PUNCT
easat-8685	384	1	[	[	X
easat-8685	384	2	25	25	NUM
easat-8685	384	3	]	]	PUNCT
easat-8685	384	4	tempo	tempo	NOUN
easat-8685	384	5	,	,	PUNCT
easat-8685	384	6	jumlah	jumlah	PROPN
easat-8685	384	7	freelancer	freelancer	PROPN
easat-8685	384	8	melonjak	melonjak	PROPN
easat-8685	384	9	4,32	4,32	PROPN
easat-8685	384	10	juta	juta	PROPN
easat-8685	384	11	orang	orang	PROPN
easat-8685	384	12	,	,	PUNCT
easat-8685	384	13	kominfo	kominfo	PROPN
easat-8685	384	14	:	:	PUNCT
easat-8685	384	15	karir	karir	PROPN
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easat-8685	384	17	sedang	sedang	PROPN
easat-8685	384	18	berkembang	berkembang	PROPN
easat-8685	384	19	.	.	PUNCT
easat-8685	384	20	.	.	PUNCT
easat-8685	385	1	tempo.co	tempo.co	X
easat-8685	385	2	,	,	PUNCT
easat-8685	385	3	jakarta	jakarta	PROPN
easat-8685	385	4	,	,	PUNCT
easat-8685	385	5	indonesia	indonesia	PROPN
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easat-8685	385	8	.	.	PUNCT
easat-8685	386	1	[	[	X
easat-8685	386	2	26	26	NUM
easat-8685	386	3	]	]	PUNCT
easat-8685	386	4	m.	m.	NOUN
easat-8685	386	5	umar	umar	PROPN
easat-8685	386	6	,	,	PUNCT
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easat-8685	386	9	,	,	PUNCT
easat-8685	386	10	and	and	CCONJ
easat-8685	386	11	s.	s.	PROPN
easat-8685	386	12	s.	s.	PROPN
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easat-8685	386	14	,	,	PUNCT
easat-8685	386	15	"	"	PUNCT
easat-8685	386	16	the	the	DET
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easat-8685	387	8	.	.	PUNCT
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easat-8685	387	10	-	-	SYM
easat-8685	387	11	2296	2296	NUM
easat-8685	387	12	,	,	PUNCT
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easat-8685	387	14	.	.	PUNCT
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easat-8685	389	1	https://doi.org/10.1080/01900692.2018.1464578	https://doi.org/10.1080/01900692.2018.1464578	PROPN
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easat-8685	390	1	https://www.pajak.go.id/id/artikel/kewajiban-perpajakan-freelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20definisi%20tersebut	https://www.pajak.go.id/id/artikel/kewajiban-perpajakan-freelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20definisi%20tersebut	CCONJ
easat-8685	390	2	https://www.pajak.go.id/id/artikel/kewajiban-perpajakan-freelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20definisi%20tersebut	https://www.pajak.go.id/id/artikel/kewajiban-perpajakan-freelancer#:~:text=freelancer%20didefinisikan%20sebagai%20seseorang%20yang,waktu%20masuk%20dalam%20definisi%20tersebut	CCONJ
easat-8685	390	3	https://doi.org/10.1108/s1058-749720190000026006	https://doi.org/10.1108/s1058-749720190000026006	NOUN
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easat-8685	390	5	633	633	NUM
easat-8685	390	6	edelweiss	edelweiss	PROPN
easat-8685	390	7	applied	apply	VERB
easat-8685	390	8	science	science	NOUN
easat-8685	390	9	and	and	CCONJ
easat-8685	390	10	technology	technology	NOUN
easat-8685	390	11	issn	issn	PROPN
easat-8685	390	12	:	:	PUNCT
easat-8685	390	13	2576	2576	NUM
easat-8685	390	14	-	-	SYM
easat-8685	390	15	8484	8484	NUM
easat-8685	390	16	vol	vol	NOUN
easat-8685	390	17	.	.	PROPN
easat-8685	391	1	9	9	NUM
easat-8685	391	2	,	,	PUNCT
easat-8685	391	3	no	no	INTJ
easat-8685	391	4	.	.	NOUN
easat-8685	392	1	7	7	NUM
easat-8685	392	2	:	:	PUNCT
easat-8685	392	3	622	622	NUM
easat-8685	392	4	-	-	SYM
easat-8685	392	5	635	635	NUM
easat-8685	392	6	,	,	PUNCT
easat-8685	392	7	2025	2025	NUM
easat-8685	392	8	doi	doi	NOUN
easat-8685	392	9	:	:	PUNCT
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easat-8685	392	11	©	©	PROPN
easat-8685	392	12	2025	2025	NUM
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easat-8685	392	14	the	the	DET
easat-8685	392	15	authors	author	NOUN
easat-8685	392	16	;	;	PUNCT
easat-8685	392	17	licensee	licensee	PROPN
easat-8685	392	18	learning	learning	NOUN
easat-8685	392	19	gate	gate	NOUN
easat-8685	393	1	[	[	X
easat-8685	393	2	27	27	NUM
easat-8685	393	3	]	]	X
easat-8685	393	4	n.	n.	PROPN
easat-8685	393	5	lianingsih	lianingsih	PROPN
easat-8685	393	6	,	,	PUNCT
easat-8685	393	7	d.	d.	PROPN
easat-8685	393	8	irman	irman	NOUN
easat-8685	393	9	,	,	PUNCT
easat-8685	393	10	and	and	CCONJ
easat-8685	393	11	n.	n.	PROPN
easat-8685	393	12	nurnisaa	nurnisaa	PROPN
easat-8685	393	13	,	,	PUNCT
easat-8685	393	14	"	"	PUNCT
easat-8685	393	15	the	the	DET
easat-8685	393	16	impact	impact	NOUN
easat-8685	393	17	of	of	ADP
easat-8685	393	18	the	the	DET
easat-8685	393	19	digital	digital	ADJ
easat-8685	393	20	economy	economy	NOUN
easat-8685	393	21	on	on	ADP
easat-8685	393	22	employment	employment	NOUN
easat-8685	393	23	and	and	CCONJ
easat-8685	393	24	workforce	workforce	NOUN
easat-8685	393	25	structure	structure	NOUN
easat-8685	393	26	in	in	ADP
easat-8685	393	27	indonesia	indonesia	PROPN
easat-8685	393	28	,	,	PUNCT
easat-8685	393	29	"	"	PUNCT
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easat-8685	393	31	journal	journal	NOUN
easat-8685	393	32	of	of	ADP
easat-8685	393	33	business	business	NOUN
easat-8685	393	34	,	,	PUNCT
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easat-8685	393	36	,	,	PUNCT
easat-8685	393	37	and	and	CCONJ
easat-8685	393	38	social	social	ADJ
easat-8685	393	39	development	development	NOUN
easat-8685	393	40	,	,	PUNCT
easat-8685	393	41	vol	vol	NOUN
easat-8685	393	42	.	.	PROPN
easat-8685	393	43	6	6	NUM
easat-8685	393	44	,	,	PUNCT
easat-8685	393	45	no	no	INTJ
easat-8685	393	46	.	.	NOUN
easat-8685	393	47	1	1	NUM
easat-8685	393	48	,	,	PUNCT
easat-8685	393	49	pp	pp	ADJ
easat-8685	393	50	.	.	PUNCT
easat-8685	394	1	139	139	NUM
easat-8685	394	2	-	-	SYM
easat-8685	394	3	145	145	NUM
easat-8685	394	4	,	,	PUNCT
easat-8685	394	5	2025	2025	NUM
easat-8685	394	6	.	.	PUNCT
easat-8685	395	1	[	[	X
easat-8685	395	2	28	28	NUM
easat-8685	395	3	]	]	X
easat-8685	395	4	d.	d.	PROPN
easat-8685	395	5	kurniati	kurniati	PROPN
easat-8685	395	6	,	,	PUNCT
easat-8685	395	7	"	"	PUNCT
easat-8685	395	8	bps	bps	NOUN
easat-8685	395	9	records	record	VERB
easat-8685	395	10	7.47	7.47	NUM
easat-8685	395	11	million	million	NUM
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easat-8685	395	14	,	,	PUNCT
easat-8685	395	15	"	"	PUNCT
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easat-8685	395	17	and	and	CCONJ
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easat-8685	395	20	tax	tax	NOUN
easat-8685	395	21	news	news	NOUN
easat-8685	395	22	in	in	ADP
easat-8685	395	23	indonesia	indonesia	PROPN
easat-8685	395	24	and	and	CCONJ
easat-8685	395	25	internationally	internationally	ADV
easat-8685	395	26	,	,	PUNCT
easat-8685	395	27	2025	2025	NUM
easat-8685	395	28	.	.	PUNCT
easat-8685	396	1	[	[	X
easat-8685	396	2	29	29	NUM
easat-8685	396	3	]	]	X
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easat-8685	396	5	general	general	NOUN
easat-8685	396	6	of	of	ADP
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easat-8685	396	8	,	,	PUNCT
easat-8685	396	9	"	"	PUNCT
easat-8685	396	10	annual	annual	ADJ
easat-8685	396	11	report	report	NOUN
easat-8685	396	12	of	of	ADP
easat-8685	396	13	the	the	DET
easat-8685	396	14	directorate	directorate	ADJ
easat-8685	396	15	general	general	NOUN
easat-8685	396	16	of	of	ADP
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easat-8685	396	18	,	,	PUNCT
easat-8685	396	19	"	"	PUNCT
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easat-8685	397	1	[	[	X
easat-8685	397	2	30	30	NUM
easat-8685	397	3	]	]	PUNCT
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easat-8685	397	6	,	,	PUNCT
easat-8685	397	7	"	"	PUNCT
easat-8685	397	8	shadow	shadow	NOUN
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easat-8685	397	10	,	,	PUNCT
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easat-8685	397	17	"	"	PUNCT
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easat-8685	397	19	:	:	PUNCT
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easat-8685	397	21	kajian	kajian	PROPN
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easat-8685	397	24	indonesia	indonesia	PROPN
easat-8685	397	25	,	,	PUNCT
easat-8685	397	26	vol	vol	NOUN
easat-8685	397	27	.	.	PROPN
easat-8685	398	1	2	2	NUM
easat-8685	398	2	,	,	PUNCT
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easat-8685	398	5	1	1	NUM
easat-8685	398	6	,	,	PUNCT
easat-8685	398	7	pp	pp	ADJ
easat-8685	398	8	.	.	PUNCT
easat-8685	399	1	39	39	NUM
easat-8685	399	2	-	-	SYM
easat-8685	399	3	56	56	NUM
easat-8685	399	4	,	,	PUNCT
easat-8685	399	5	2020	2020	NUM
easat-8685	399	6	.	.	PUNCT
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easat-8685	400	3	31	31	NUM
easat-8685	400	4	]	]	X
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easat-8685	400	6	neog	neog	NOUN
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easat-8685	400	8	a.	a.	PROPN
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easat-8685	400	15	,	,	PUNCT
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easat-8685	400	17	,	,	PUNCT
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easat-8685	400	19	tax	tax	NOUN
easat-8685	400	20	performance	performance	NOUN
easat-8685	400	21	:	:	PUNCT
easat-8685	400	22	a	a	DET
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easat-8685	400	33	vol	vol	NOUN
easat-8685	400	34	.	.	PROPN
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easat-8685	400	36	,	,	PUNCT
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easat-8685	400	40	,	,	PUNCT
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easat-8685	400	43	,	,	PUNCT
easat-8685	400	44	2021	2021	NUM
easat-8685	400	45	.	.	PUNCT
easat-8685	401	1	[	[	X
easat-8685	401	2	32	32	NUM
easat-8685	401	3	]	]	PUNCT
easat-8685	401	4	j.	j.	PROPN
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easat-8685	401	8	a	a	DET
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easat-8685	401	17	,	,	PUNCT
easat-8685	401	18	"	"	PUNCT
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easat-8685	401	21	review	review	NOUN
easat-8685	401	22	,	,	PUNCT
easat-8685	401	23	vol	vol	NOUN
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easat-8685	401	26	,	,	PUNCT
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easat-8685	401	28	.	.	NOUN
easat-8685	401	29	3	3	NUM
easat-8685	401	30	,	,	PUNCT
easat-8685	401	31	pp	pp	ADJ
easat-8685	401	32	.	.	PUNCT
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easat-8685	402	2	-	-	SYM
easat-8685	402	3	593	593	NUM
easat-8685	402	4	,	,	PUNCT
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easat-8685	403	1	[	[	X
easat-8685	403	2	33	33	NUM
easat-8685	403	3	]	]	PUNCT
easat-8685	403	4	r.	r.	PROPN
easat-8685	403	5	e.	e.	PROPN
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easat-8685	403	19	measurement	measurement	NOUN
easat-8685	403	20	,	,	PUNCT
easat-8685	403	21	"	"	PUNCT
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easat-8685	403	23	tax	tax	NOUN
easat-8685	403	24	journal	journal	PROPN
easat-8685	403	25	,	,	PUNCT
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easat-8685	404	5	3	3	NUM
easat-8685	404	6	,	,	PUNCT
easat-8685	404	7	pp	pp	ADV
easat-8685	404	8	.	.	PUNCT
easat-8685	405	1	689	689	NUM
easat-8685	405	2	-	-	SYM
easat-8685	405	3	700	700	NUM
easat-8685	405	4	,	,	PUNCT
easat-8685	405	5	2003	2003	NUM
easat-8685	405	6	.	.	PUNCT
easat-8685	406	1	[	[	X
easat-8685	406	2	34	34	NUM
easat-8685	406	3	]	]	X
easat-8685	406	4	s.	s.	PROPN
easat-8685	406	5	james	james	PROPN
easat-8685	406	6	and	and	CCONJ
easat-8685	406	7	c.	c.	PROPN
easat-8685	406	8	alley	alley	PROPN
easat-8685	406	9	,	,	PUNCT
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easat-8685	406	13	,	,	PUNCT
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easat-8685	406	15	-	-	PUNCT
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easat-8685	406	17	and	and	CCONJ
easat-8685	406	18	tax	tax	NOUN
easat-8685	406	19	administration	administration	NOUN
easat-8685	406	20	,	,	PUNCT
easat-8685	406	21	"	"	PUNCT
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easat-8685	406	30	,	,	PUNCT
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easat-8685	406	32	.	.	PROPN
easat-8685	406	33	2	2	NUM
easat-8685	406	34	,	,	PUNCT
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easat-8685	406	37	2	2	NUM
easat-8685	406	38	,	,	PUNCT
easat-8685	406	39	pp	pp	ADJ
easat-8685	406	40	.	.	PUNCT
easat-8685	407	1	27–42	27–42	NUM
easat-8685	407	2	,	,	PUNCT
easat-8685	407	3	2002	2002	NUM
easat-8685	407	4	.	.	PUNCT
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easat-8685	408	2	35	35	NUM
easat-8685	408	3	]	]	PUNCT
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easat-8685	408	17	of	of	ADP
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easat-8685	408	22	"	"	PUNCT
easat-8685	408	23	revenue	revenue	NOUN
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easat-8685	408	28	.	.	PROPN
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easat-8685	409	2	,	,	PUNCT
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easat-8685	409	5	1	1	NUM
easat-8685	409	6	,	,	PUNCT
easat-8685	409	7	pp	pp	ADJ
easat-8685	409	8	.	.	PUNCT
easat-8685	410	1	31	31	NUM
easat-8685	410	2	-	-	SYM
easat-8685	410	3	56	56	NUM
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easat-8685	410	6	.	.	PUNCT
easat-8685	411	1	[	[	X
easat-8685	411	2	36	36	NUM
easat-8685	411	3	]	]	X
easat-8685	411	4	v.	v.	CCONJ
easat-8685	411	5	braithwaite	braithwaite	PROPN
easat-8685	411	6	,	,	PUNCT
easat-8685	411	7	"	"	PUNCT
easat-8685	411	8	responsive	responsive	ADJ
easat-8685	411	9	regulation	regulation	NOUN
easat-8685	411	10	and	and	CCONJ
easat-8685	411	11	taxation	taxation	NOUN
easat-8685	411	12	:	:	PUNCT
easat-8685	411	13	introduction	introduction	NOUN
easat-8685	411	14	,	,	PUNCT
easat-8685	411	15	"	"	PUNCT
easat-8685	411	16	law	law	NOUN
easat-8685	411	17	&	&	CCONJ
easat-8685	411	18	policy	policy	NOUN
easat-8685	411	19	,	,	PUNCT
easat-8685	411	20	vol	vol	NOUN
easat-8685	411	21	.	.	PROPN
easat-8685	411	22	29	29	NUM
easat-8685	411	23	,	,	PUNCT
easat-8685	411	24	no	no	INTJ
easat-8685	411	25	.	.	NOUN
easat-8685	411	26	1	1	NUM
easat-8685	411	27	,	,	PUNCT
easat-8685	411	28	pp	pp	ADJ
easat-8685	411	29	.	.	PUNCT
easat-8685	412	1	3	3	NUM
easat-8685	412	2	-	-	SYM
easat-8685	412	3	10	10	NUM
easat-8685	412	4	,	,	PUNCT
easat-8685	412	5	2007	2007	NUM
easat-8685	412	6	.	.	PUNCT
easat-8685	413	1	[	[	X
easat-8685	413	2	37	37	NUM
easat-8685	413	3	]	]	PUNCT
easat-8685	413	4	e.	e.	PROPN
easat-8685	413	5	kirchler	kirchler	PROPN
easat-8685	413	6	,	,	PUNCT
easat-8685	413	7	"	"	PUNCT
easat-8685	413	8	strengthening	strengthen	VERB
easat-8685	413	9	tax	tax	NOUN
easat-8685	413	10	compliance	compliance	NOUN
easat-8685	413	11	by	by	ADP
easat-8685	413	12	balancing	balance	VERB
easat-8685	413	13	authorities	authority	NOUN
easat-8685	413	14	’	'	PUNCT
easat-8685	413	15	power	power	NOUN
easat-8685	413	16	and	and	CCONJ
easat-8685	413	17	trustworthiness	trustworthiness	NOUN
easat-8685	413	18	,	,	PUNCT
easat-8685	413	19	"	"	PUNCT
easat-8685	413	20	in	in	ADP
easat-8685	413	21	the	the	DET
easat-8685	413	22	cambridge	cambridge	PROPN
easat-8685	413	23	handbook	handbook	NOUN
easat-8685	413	24	of	of	ADP
easat-8685	413	25	compliance	compliance	NOUN
easat-8685	413	26	,	,	PUNCT
easat-8685	413	27	b.	b.	PROPN
easat-8685	413	28	van	van	PROPN
easat-8685	413	29	rooij	rooij	PROPN
easat-8685	413	30	and	and	CCONJ
easat-8685	413	31	d.	d.	PROPN
easat-8685	413	32	d.	d.	PROPN
easat-8685	413	33	sokol	sokol	PROPN
easat-8685	413	34	eds	eds	PROPN
easat-8685	413	35	.	.	PROPN
easat-8685	413	36	,	,	PUNCT
easat-8685	413	37	(	(	PUNCT
easat-8685	413	38	cambridge	cambridge	NOUN
easat-8685	413	39	law	law	NOUN
easat-8685	413	40	handbooks	handbook	NOUN
easat-8685	413	41	.	.	PUNCT
easat-8685	414	1	cambridge	cambridge	PROPN
easat-8685	414	2	:	:	PUNCT
easat-8685	414	3	cambridge	cambridge	PROPN
easat-8685	414	4	university	university	PROPN
easat-8685	414	5	press	press	NOUN
easat-8685	414	6	,	,	PUNCT
easat-8685	414	7	2021	2021	NUM
easat-8685	414	8	,	,	PUNCT
easat-8685	414	9	pp	pp	ADV
easat-8685	414	10	.	.	PUNCT
easat-8685	415	1	799	799	NUM
easat-8685	415	2	-	-	SYM
easat-8685	415	3	821	821	NUM
easat-8685	415	4	.	.	PUNCT
easat-8685	416	1	https://doi.org/10.1017/9781108759458.055	https://doi.org/10.1017/9781108759458.055	NOUN
easat-8685	416	2	[	[	X
easat-8685	416	3	38	38	NUM
easat-8685	416	4	]	]	PUNCT
easat-8685	417	1	l.	l.	PROPN
easat-8685	417	2	m.	m.	PROPN
easat-8685	417	3	batrancea	batrancea	PROPN
easat-8685	417	4	et	et	PROPN
easat-8685	417	5	al	al	PROPN
easat-8685	417	6	.	.	PROPN
easat-8685	417	7	,	,	PUNCT
easat-8685	417	8	"	"	PUNCT
easat-8685	417	9	a	a	DET
easat-8685	417	10	self	self	NOUN
easat-8685	417	11	-	-	PUNCT
easat-8685	417	12	employed	employ	VERB
easat-8685	417	13	taxpayer	taxpayer	NOUN
easat-8685	417	14	experimental	experimental	ADJ
easat-8685	417	15	study	study	NOUN
easat-8685	417	16	on	on	ADP
easat-8685	417	17	trust	trust	NOUN
easat-8685	417	18	,	,	PUNCT
easat-8685	417	19	power	power	NOUN
easat-8685	417	20	,	,	PUNCT
easat-8685	417	21	and	and	CCONJ
easat-8685	417	22	tax	tax	NOUN
easat-8685	417	23	compliance	compliance	NOUN
easat-8685	417	24	in	in	ADP
easat-8685	417	25	eleven	eleven	NUM
easat-8685	417	26	countries	country	NOUN
easat-8685	417	27	,	,	PUNCT
easat-8685	417	28	"	"	PUNCT
easat-8685	417	29	financial	financial	ADJ
easat-8685	417	30	innovation	innovation	NOUN
easat-8685	417	31	,	,	PUNCT
easat-8685	417	32	vol	vol	NOUN
easat-8685	417	33	.	.	PROPN
easat-8685	417	34	8	8	NUM
easat-8685	417	35	,	,	PUNCT
easat-8685	417	36	no	no	INTJ
easat-8685	417	37	.	.	NOUN
easat-8685	417	38	1	1	NUM
easat-8685	417	39	,	,	PUNCT
easat-8685	417	40	p.	p.	NOUN
easat-8685	417	41	96	96	NUM
easat-8685	417	42	,	,	PUNCT
easat-8685	417	43	2022	2022	NUM
easat-8685	417	44	.	.	PUNCT
easat-8685	418	1	https://doi.org/10.1186/s40854-022-00404-y	https://doi.org/10.1186/s40854-022-00404-y	X
easat-8685	419	1	[	[	X
easat-8685	419	2	39	39	NUM
easat-8685	419	3	]	]	PUNCT
easat-8685	419	4	f.	f.	PROPN
easat-8685	419	5	inasius	inasius	PROPN
easat-8685	419	6	,	,	PUNCT
easat-8685	419	7	g.	g.	PROPN
easat-8685	419	8	darijanto	darijanto	PROPN
easat-8685	419	9	,	,	PUNCT
easat-8685	419	10	e.	e.	PROPN
easat-8685	419	11	gani	gani	PROPN
easat-8685	419	12	,	,	PUNCT
easat-8685	419	13	and	and	CCONJ
easat-8685	419	14	g.	g.	PROPN
easat-8685	419	15	soepriyanto	soepriyanto	NOUN
easat-8685	419	16	,	,	PUNCT
easat-8685	419	17	"	"	PUNCT
easat-8685	419	18	tax	tax	NOUN
easat-8685	419	19	compliance	compliance	NOUN
easat-8685	419	20	after	after	ADP
easat-8685	419	21	the	the	DET
easat-8685	419	22	implementation	implementation	NOUN
easat-8685	419	23	of	of	ADP
easat-8685	419	24	tax	tax	NOUN
easat-8685	419	25	amnesty	amnesty	NOUN
easat-8685	419	26	in	in	ADP
easat-8685	419	27	indonesia	indonesia	PROPN
easat-8685	419	28	,	,	PUNCT
easat-8685	419	29	"	"	PUNCT
easat-8685	419	30	sage	sage	NOUN
easat-8685	419	31	open	open	ADJ
easat-8685	419	32	,	,	PUNCT
easat-8685	419	33	vol	vol	NOUN
easat-8685	419	34	.	.	PROPN
easat-8685	420	1	10	10	NUM
easat-8685	420	2	,	,	PUNCT
easat-8685	420	3	no	no	INTJ
easat-8685	420	4	.	.	NOUN
easat-8685	420	5	4	4	NUM
easat-8685	420	6	,	,	PUNCT
easat-8685	420	7	p.	p.	NOUN
easat-8685	420	8	2158244020968793	2158244020968793	NUM
easat-8685	420	9	,	,	PUNCT
easat-8685	420	10	2020	2020	NUM
easat-8685	420	11	.	.	PUNCT
easat-8685	421	1	https://doi.org/10.1177/2158244020968793	https://doi.org/10.1177/2158244020968793	ADJ
easat-8685	421	2	[	[	X
easat-8685	421	3	40	40	NUM
easat-8685	421	4	]	]	PUNCT
easat-8685	421	5	s.	s.	PROPN
easat-8685	421	6	muehlbacher	muehlbacher	PROPN
easat-8685	421	7	,	,	PUNCT
easat-8685	421	8	e.	e.	PROPN
easat-8685	421	9	kirchler	kirchler	PROPN
easat-8685	421	10	,	,	PUNCT
easat-8685	421	11	and	and	CCONJ
easat-8685	421	12	h.	h.	PROPN
easat-8685	421	13	schwarzenberger	schwarzenberger	PROPN
easat-8685	421	14	,	,	PUNCT
easat-8685	421	15	"	"	PUNCT
easat-8685	421	16	voluntary	voluntary	ADJ
easat-8685	421	17	versus	versus	ADP
easat-8685	421	18	enforced	enforce	VERB
easat-8685	421	19	tax	tax	NOUN
easat-8685	421	20	compliance	compliance	NOUN
easat-8685	421	21	:	:	PUNCT
easat-8685	421	22	empirical	empirical	ADJ
easat-8685	421	23	evidence	evidence	NOUN
easat-8685	421	24	for	for	ADP
easat-8685	421	25	the	the	DET
easat-8685	421	26	“	"	PUNCT
easat-8685	421	27	slippery	slippery	ADJ
easat-8685	421	28	slope	slope	NOUN
easat-8685	421	29	”	"	PUNCT
easat-8685	421	30	framework	framework	NOUN
easat-8685	421	31	,	,	PUNCT
easat-8685	421	32	"	"	PUNCT
easat-8685	421	33	european	european	ADJ
easat-8685	421	34	journal	journal	PROPN
easat-8685	421	35	of	of	ADP
easat-8685	421	36	law	law	NOUN
easat-8685	421	37	and	and	CCONJ
easat-8685	421	38	economics	economic	NOUN
easat-8685	421	39	,	,	PUNCT
easat-8685	421	40	vol	vol	NOUN
easat-8685	421	41	.	.	PROPN
easat-8685	421	42	32	32	NUM
easat-8685	421	43	,	,	PUNCT
easat-8685	421	44	pp	pp	ADJ
easat-8685	421	45	.	.	PUNCT
easat-8685	421	46	89	89	NUM
easat-8685	421	47	-	-	SYM
easat-8685	421	48	97	97	NUM
easat-8685	421	49	,	,	PUNCT
easat-8685	421	50	2011	2011	NUM
easat-8685	421	51	.	.	PUNCT
easat-8685	422	1	[	[	X
easat-8685	422	2	41	41	NUM
easat-8685	422	3	]	]	PUNCT
easat-8685	422	4	t.	t.	PROPN
easat-8685	422	5	appiah	appiah	PROPN
easat-8685	422	6	,	,	PUNCT
easat-8685	422	7	d.	d.	PROPN
easat-8685	422	8	domeher	domeher	PROPN
easat-8685	422	9	,	,	PUNCT
easat-8685	422	10	and	and	CCONJ
easat-8685	422	11	j.	j.	PROPN
easat-8685	422	12	a.	a.	PROPN
easat-8685	422	13	agana	agana	PROPN
easat-8685	422	14	,	,	PUNCT
easat-8685	422	15	"	"	PUNCT
easat-8685	422	16	tax	tax	NOUN
easat-8685	422	17	knowledge	knowledge	NOUN
easat-8685	422	18	,	,	PUNCT
easat-8685	422	19	trust	trust	NOUN
easat-8685	422	20	in	in	ADP
easat-8685	422	21	government	government	NOUN
easat-8685	422	22	,	,	PUNCT
easat-8685	422	23	and	and	CCONJ
easat-8685	422	24	voluntary	voluntary	ADJ
easat-8685	422	25	tax	tax	NOUN
easat-8685	422	26	compliance	compliance	NOUN
easat-8685	422	27	:	:	PUNCT
easat-8685	422	28	insights	insight	NOUN
easat-8685	422	29	from	from	ADP
easat-8685	422	30	an	an	DET
easat-8685	422	31	emerging	emerge	VERB
easat-8685	422	32	economy	economy	NOUN
easat-8685	422	33	,	,	PUNCT
easat-8685	422	34	"	"	PUNCT
easat-8685	422	35	sage	sage	NOUN
easat-8685	422	36	open	open	ADJ
easat-8685	422	37	,	,	PUNCT
easat-8685	422	38	vol	vol	NOUN
easat-8685	422	39	.	.	PROPN
easat-8685	422	40	14	14	NUM
easat-8685	422	41	,	,	PUNCT
easat-8685	422	42	no	no	INTJ
easat-8685	422	43	.	.	NOUN
easat-8685	422	44	2	2	NUM
easat-8685	422	45	,	,	PUNCT
easat-8685	422	46	p.	p.	NOUN
easat-8685	422	47	21582440241234757	21582440241234757	NUM
easat-8685	422	48	,	,	PUNCT
easat-8685	422	49	2024	2024	NUM
easat-8685	422	50	.	.	PUNCT
easat-8685	423	1	https://doi.org/10.1177/21582440241234757	https://doi.org/10.1177/21582440241234757	VERB
easat-8685	423	2	[	[	X
easat-8685	423	3	42	42	NUM
easat-8685	423	4	]	]	X
easat-8685	423	5	n.	n.	NOUN
easat-8685	423	6	cahyonowati	cahyonowati	PROPN
easat-8685	423	7	,	,	PUNCT
easat-8685	423	8	d.	d.	PROPN
easat-8685	423	9	ratmono	ratmono	PROPN
easat-8685	423	10	,	,	PUNCT
easat-8685	423	11	and	and	CCONJ
easat-8685	423	12	a.	a.	NOUN
easat-8685	423	13	juliarto	juliarto	PROPN
easat-8685	423	14	,	,	PUNCT
easat-8685	423	15	"	"	PUNCT
easat-8685	423	16	the	the	DET
easat-8685	423	17	role	role	NOUN
easat-8685	423	18	of	of	ADP
easat-8685	423	19	social	social	ADJ
easat-8685	423	20	norms	norm	NOUN
easat-8685	423	21	and	and	CCONJ
easat-8685	423	22	trust	trust	NOUN
easat-8685	423	23	in	in	ADP
easat-8685	423	24	authority	authority	NOUN
easat-8685	423	25	in	in	ADP
easat-8685	423	26	tax	tax	NOUN
easat-8685	423	27	compliance	compliance	NOUN
easat-8685	423	28	dilemmas	dilemma	NOUN
easat-8685	423	29	,	,	PUNCT
easat-8685	423	30	"	"	PUNCT
easat-8685	423	31	cogent	cogent	NOUN
easat-8685	423	32	business	business	NOUN
easat-8685	423	33	&	&	CCONJ
easat-8685	423	34	management	management	PROPN
easat-8685	423	35	,	,	PUNCT
easat-8685	423	36	vol	vol	NOUN
easat-8685	423	37	.	.	PROPN
easat-8685	423	38	10	10	NUM
easat-8685	423	39	,	,	PUNCT
easat-8685	423	40	no	no	INTJ
easat-8685	423	41	.	.	NOUN
easat-8685	423	42	1	1	NUM
easat-8685	423	43	,	,	PUNCT
easat-8685	423	44	p.	p.	NOUN
easat-8685	423	45	2174084	2174084	NUM
easat-8685	423	46	,	,	PUNCT
easat-8685	423	47	2023	2023	NUM
easat-8685	423	48	.	.	PUNCT
easat-8685	424	1	https://doi.org/10.1080/23311975.2023.2174084	https://doi.org/10.1080/23311975.2023.2174084	PROPN
easat-8685	425	1	[	[	X
easat-8685	425	2	43	43	NUM
easat-8685	425	3	]	]	X
easat-8685	425	4	l.	l.	PROPN
easat-8685	425	5	p.	p.	PROPN
easat-8685	425	6	feld	feld	PROPN
easat-8685	425	7	and	and	CCONJ
easat-8685	425	8	b.	b.	PROPN
easat-8685	425	9	s.	s.	PROPN
easat-8685	425	10	frey	frey	PROPN
easat-8685	425	11	,	,	PUNCT
easat-8685	425	12	"	"	PUNCT
easat-8685	425	13	trust	trust	NOUN
easat-8685	425	14	breeds	breed	NOUN
easat-8685	425	15	trust	trust	NOUN
easat-8685	425	16	:	:	PUNCT
easat-8685	425	17	how	how	SCONJ
easat-8685	425	18	taxpayers	taxpayer	NOUN
easat-8685	425	19	are	be	AUX
easat-8685	425	20	treated	treat	VERB
easat-8685	425	21	,	,	PUNCT
easat-8685	425	22	"	"	PUNCT
easat-8685	425	23	economics	economic	NOUN
easat-8685	425	24	of	of	ADP
easat-8685	425	25	governance	governance	NOUN
easat-8685	425	26	,	,	PUNCT
easat-8685	425	27	vol	vol	NOUN
easat-8685	425	28	.	.	PROPN
easat-8685	426	1	3	3	NUM
easat-8685	426	2	,	,	PUNCT
easat-8685	426	3	pp	pp	ADJ
easat-8685	426	4	.	.	PUNCT
easat-8685	427	1	87	87	NUM
easat-8685	427	2	-	-	SYM
easat-8685	427	3	99	99	NUM
easat-8685	427	4	,	,	PUNCT
easat-8685	427	5	2002	2002	NUM
easat-8685	427	6	.	.	PUNCT
easat-8685	428	1	[	[	X
easat-8685	428	2	44	44	NUM
easat-8685	428	3	]	]	PUNCT
easat-8685	428	4	r.	r.	PROPN
easat-8685	428	5	r.	r.	PROPN
easat-8685	428	6	agusti	agusti	PROPN
easat-8685	428	7	and	and	CCONJ
easat-8685	428	8	a.	a.	PROPN
easat-8685	428	9	f.	f.	PROPN
easat-8685	428	10	rahman	rahman	PROPN
easat-8685	428	11	,	,	PUNCT
easat-8685	428	12	"	"	PUNCT
easat-8685	428	13	determinants	determinant	NOUN
easat-8685	428	14	of	of	ADP
easat-8685	428	15	tax	tax	NOUN
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easat-8685	428	17	in	in	ADP
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easat-8685	428	19	and	and	CCONJ
easat-8685	428	20	medium	medium	ADJ
easat-8685	428	21	enterprises	enterprise	NOUN
easat-8685	428	22	:	:	PUNCT
easat-8685	428	23	evidence	evidence	NOUN
easat-8685	428	24	from	from	ADP
easat-8685	428	25	indonesia	indonesia	PROPN
easat-8685	428	26	,	,	PUNCT
easat-8685	428	27	"	"	PUNCT
easat-8685	428	28	cogent	cogent	NOUN
easat-8685	428	29	business	business	NOUN
easat-8685	428	30	&	&	CCONJ
easat-8685	428	31	management	management	PROPN
easat-8685	428	32	,	,	PUNCT
easat-8685	428	33	vol	vol	NOUN
easat-8685	428	34	.	.	PROPN
easat-8685	428	35	10	10	NUM
easat-8685	428	36	,	,	PUNCT
easat-8685	428	37	no	no	INTJ
easat-8685	428	38	.	.	NOUN
easat-8685	428	39	1	1	NUM
easat-8685	428	40	,	,	PUNCT
easat-8685	428	41	p.	p.	NOUN
easat-8685	428	42	2160585	2160585	NUM
easat-8685	428	43	,	,	PUNCT
easat-8685	428	44	2023	2023	NUM
easat-8685	428	45	.	.	PUNCT
easat-8685	428	46	https://doi.org/10.1080/23311975.2022.2160585	https://doi.org/10.1080/23311975.2022.2160585	PUNCT
easat-8685	429	1	[	[	X
easat-8685	429	2	45	45	NUM
easat-8685	429	3	]	]	PUNCT
easat-8685	429	4	k.	k.	PROPN
easat-8685	429	5	gangl	gangl	PROPN
easat-8685	429	6	,	,	PUNCT
easat-8685	429	7	e.	e.	PROPN
easat-8685	429	8	hofmann	hofmann	PROPN
easat-8685	429	9	,	,	PUNCT
easat-8685	429	10	b.	b.	PROPN
easat-8685	429	11	hartl	hartl	NOUN
easat-8685	429	12	,	,	PUNCT
easat-8685	429	13	and	and	CCONJ
easat-8685	429	14	m.	m.	NOUN
easat-8685	429	15	berkics	berkic	NOUN
easat-8685	429	16	,	,	PUNCT
easat-8685	429	17	"	"	PUNCT
easat-8685	429	18	the	the	DET
easat-8685	429	19	impact	impact	NOUN
easat-8685	429	20	of	of	ADP
easat-8685	429	21	powerful	powerful	ADJ
easat-8685	429	22	authorities	authority	NOUN
easat-8685	429	23	and	and	CCONJ
easat-8685	429	24	trustful	trustful	ADJ
easat-8685	429	25	taxpayers	taxpayer	NOUN
easat-8685	429	26	:	:	PUNCT
easat-8685	429	27	evidence	evidence	NOUN
easat-8685	429	28	for	for	ADP
easat-8685	429	29	the	the	DET
easat-8685	429	30	extended	extended	ADJ
easat-8685	429	31	slippery	slippery	ADJ
easat-8685	429	32	slope	slope	NOUN
easat-8685	429	33	framework	framework	NOUN
easat-8685	429	34	from	from	ADP
easat-8685	429	35	austria	austria	PROPN
easat-8685	429	36	,	,	PUNCT
easat-8685	429	37	finland	finland	PROPN
easat-8685	429	38	,	,	PUNCT
easat-8685	429	39	and	and	CCONJ
easat-8685	429	40	hungary	hungary	PROPN
easat-8685	429	41	,	,	PUNCT
easat-8685	429	42	"	"	PUNCT
easat-8685	429	43	policy	policy	NOUN
easat-8685	429	44	studies	study	NOUN
easat-8685	429	45	,	,	PUNCT
easat-8685	429	46	vol	vol	NOUN
easat-8685	429	47	.	.	PROPN
easat-8685	429	48	41	41	NUM
easat-8685	429	49	,	,	PUNCT
easat-8685	429	50	no	no	INTJ
easat-8685	429	51	.	.	NOUN
easat-8685	429	52	1	1	NUM
easat-8685	429	53	,	,	PUNCT
easat-8685	429	54	pp	pp	ADJ
easat-8685	429	55	.	.	PUNCT
easat-8685	429	56	98111	98111	NUM
easat-8685	429	57	,	,	PUNCT
easat-8685	429	58	2020	2020	NUM
easat-8685	429	59	.	.	PUNCT
easat-8685	430	1	https://doi.org/10.1080/01442872.2019.1577375	https://doi.org/10.1080/01442872.2019.1577375	X
easat-8685	431	1	[	[	X
easat-8685	431	2	46	46	NUM
easat-8685	431	3	]	]	X
easat-8685	431	4	d.	d.	PROPN
easat-8685	431	5	musimenta	musimenta	PROPN
easat-8685	431	6	,	,	PUNCT
easat-8685	431	7	s.	s.	PROPN
easat-8685	431	8	k.	k.	PROPN
easat-8685	431	9	nkundabanyanga	nkundabanyanga	PROPN
easat-8685	431	10	,	,	PUNCT
easat-8685	431	11	m.	m.	NOUN
easat-8685	431	12	muhwezi	muhwezi	PROPN
easat-8685	431	13	,	,	PUNCT
easat-8685	431	14	b.	b.	PROPN
easat-8685	431	15	akankunda	akankunda	PROPN
easat-8685	431	16	,	,	PUNCT
easat-8685	431	17	and	and	CCONJ
easat-8685	431	18	i.	i.	PROPN
easat-8685	431	19	nalukenge	nalukenge	PROPN
easat-8685	431	20	,	,	PUNCT
easat-8685	431	21	"	"	PUNCT
easat-8685	431	22	tax	tax	NOUN
easat-8685	431	23	compliance	compliance	NOUN
easat-8685	431	24	of	of	ADP
easat-8685	431	25	small	small	ADJ
easat-8685	431	26	and	and	CCONJ
easat-8685	431	27	medium	medium	ADJ
easat-8685	431	28	enterprises	enterprise	NOUN
easat-8685	431	29	:	:	PUNCT
easat-8685	431	30	a	a	DET
easat-8685	431	31	developing	develop	VERB
easat-8685	431	32	country	country	NOUN
easat-8685	431	33	perspective	perspective	NOUN
easat-8685	431	34	,	,	PUNCT
easat-8685	431	35	"	"	PUNCT
easat-8685	431	36	journal	journal	NOUN
easat-8685	431	37	of	of	ADP
easat-8685	431	38	financial	financial	ADJ
easat-8685	431	39	regulation	regulation	NOUN
easat-8685	431	40	and	and	CCONJ
easat-8685	431	41	compliance	compliance	NOUN
easat-8685	431	42	,	,	PUNCT
easat-8685	431	43	vol	vol	NOUN
easat-8685	431	44	.	.	PROPN
easat-8685	431	45	25	25	NUM
easat-8685	431	46	,	,	PUNCT
easat-8685	431	47	no	no	INTJ
easat-8685	431	48	.	.	NOUN
easat-8685	431	49	2	2	NUM
easat-8685	431	50	,	,	PUNCT
easat-8685	431	51	pp	pp	ADJ
easat-8685	431	52	.	.	PUNCT
easat-8685	432	1	149	149	NUM
easat-8685	432	2	-	-	SYM
easat-8685	432	3	175	175	NUM
easat-8685	432	4	,	,	PUNCT
easat-8685	432	5	2017	2017	NUM
easat-8685	432	6	.	.	PUNCT
easat-8685	433	1	https://doi.org/10.1108/jfrc-08-2016-0065	https://doi.org/10.1108/jfrc-08-2016-0065	PROPN
easat-8685	434	1	[	[	X
easat-8685	434	2	47	47	NUM
easat-8685	434	3	]	]	PUNCT
easat-8685	434	4	j.	j.	PROPN
easat-8685	434	5	slemrod	slemrod	PROPN
easat-8685	434	6	,	,	PUNCT
easat-8685	434	7	"	"	PUNCT
easat-8685	434	8	tax	tax	NOUN
easat-8685	434	9	compliance	compliance	NOUN
easat-8685	434	10	and	and	CCONJ
easat-8685	434	11	enforcement	enforcement	NOUN
easat-8685	434	12	,	,	PUNCT
easat-8685	434	13	"	"	PUNCT
easat-8685	434	14	journal	journal	NOUN
easat-8685	434	15	of	of	ADP
easat-8685	434	16	economic	economic	ADJ
easat-8685	434	17	literature	literature	NOUN
easat-8685	434	18	,	,	PUNCT
easat-8685	434	19	vol	vol	NOUN
easat-8685	434	20	.	.	PROPN
easat-8685	434	21	57	57	NUM
easat-8685	434	22	,	,	PUNCT
easat-8685	434	23	no	no	INTJ
easat-8685	434	24	.	.	NOUN
easat-8685	434	25	4	4	NUM
easat-8685	434	26	,	,	PUNCT
easat-8685	434	27	pp	pp	ADJ
easat-8685	434	28	.	.	PUNCT
easat-8685	435	1	904–54	904–54	NUM
easat-8685	435	2	,	,	PUNCT
easat-8685	435	3	2019	2019	NUM
easat-8685	435	4	.	.	PUNCT
easat-8685	436	1	https://doi.org/10.1257/jel.20181437	https://doi.org/10.1257/jel.20181437	PROPN
easat-8685	437	1	[	[	X
easat-8685	437	2	48	48	NUM
easat-8685	437	3	]	]	PUNCT
easat-8685	437	4	v.	v.	CCONJ
easat-8685	437	5	braithwaite	braithwaite	PROPN
easat-8685	437	6	,	,	PUNCT
easat-8685	437	7	"	"	PUNCT
easat-8685	437	8	defiance	defiance	NOUN
easat-8685	437	9	in	in	ADP
easat-8685	437	10	taxation	taxation	NOUN
easat-8685	437	11	and	and	CCONJ
easat-8685	437	12	governance	governance	NOUN
easat-8685	437	13	:	:	PUNCT
easat-8685	437	14	resisting	resist	VERB
easat-8685	437	15	and	and	CCONJ
easat-8685	437	16	dismissing	dismiss	VERB
easat-8685	437	17	authority	authority	NOUN
easat-8685	437	18	in	in	ADP
easat-8685	437	19	a	a	DET
easat-8685	437	20	democracy	democracy	NOUN
easat-8685	437	21	,	,	PUNCT
easat-8685	437	22	"	"	PUNCT
easat-8685	437	23	in	in	ADP
easat-8685	437	24	defiance	defiance	NOUN
easat-8685	437	25	in	in	ADP
easat-8685	437	26	taxation	taxation	NOUN
easat-8685	437	27	and	and	CCONJ
easat-8685	437	28	governance	governance	NOUN
easat-8685	437	29	.	.	PUNCT
easat-8685	438	1	cheltenham	cheltenham	PROPN
easat-8685	438	2	,	,	PUNCT
easat-8685	438	3	uk	uk	PROPN
easat-8685	438	4	:	:	PUNCT
easat-8685	438	5	edward	edward	PROPN
easat-8685	438	6	elgar	elgar	PROPN
easat-8685	438	7	publishing	publishing	PROPN
easat-8685	438	8	,	,	PUNCT
easat-8685	438	9	2009	2009	NUM
easat-8685	438	10	.	.	PUNCT
easat-8685	439	1	[	[	X
easat-8685	439	2	49	49	NUM
easat-8685	439	3	]	]	X
easat-8685	439	4	l.	l.	PROPN
easat-8685	439	5	m.	m.	PROPN
easat-8685	439	6	batrancea	batrancea	PROPN
easat-8685	439	7	,	,	PUNCT
easat-8685	439	8	j.	j.	PROPN
easat-8685	439	9	kudła	kudła	PROPN
easat-8685	439	10	,	,	PUNCT
easat-8685	439	11	b.	b.	PROPN
easat-8685	439	12	błaszczak	błaszczak	NOUN
easat-8685	439	13	,	,	PUNCT
easat-8685	439	14	and	and	CCONJ
easat-8685	439	15	m.	m.	NOUN
easat-8685	439	16	kopyt	kopyt	PROPN
easat-8685	439	17	,	,	PUNCT
easat-8685	439	18	"	"	PUNCT
easat-8685	439	19	differences	difference	NOUN
easat-8685	439	20	in	in	ADP
easat-8685	439	21	tax	tax	NOUN
easat-8685	439	22	evasion	evasion	NOUN
easat-8685	439	23	attitudes	attitude	NOUN
easat-8685	439	24	between	between	ADP
easat-8685	439	25	students	student	NOUN
easat-8685	439	26	and	and	CCONJ
easat-8685	439	27	entrepreneurs	entrepreneur	NOUN
easat-8685	439	28	under	under	ADP
easat-8685	439	29	the	the	DET
easat-8685	439	30	slippery	slippery	ADJ
easat-8685	439	31	slope	slope	NOUN
easat-8685	439	32	framework	framework	NOUN
easat-8685	439	33	,	,	PUNCT
easat-8685	439	34	"	"	PUNCT
easat-8685	439	35	journal	journal	NOUN
easat-8685	439	36	of	of	ADP
easat-8685	439	37	economic	economic	ADJ
easat-8685	439	38	behavior	behavior	NOUN
easat-8685	439	39	&	&	CCONJ
easat-8685	439	40	organization	organization	PROPN
easat-8685	439	41	,	,	PUNCT
easat-8685	439	42	vol	vol	NOUN
easat-8685	439	43	.	.	NOUN
easat-8685	439	44	200	200	NUM
easat-8685	439	45	,	,	PUNCT
easat-8685	439	46	pp	pp	ADJ
easat-8685	439	47	.	.	PUNCT
easat-8685	439	48	464482	464482	NUM
easat-8685	439	49	,	,	PUNCT
easat-8685	439	50	2022	2022	NUM
easat-8685	439	51	.	.	PUNCT
easat-8685	440	1	https://doi.org/10.1016/j.jebo.2022.06.017	https://doi.org/10.1016/j.jebo.2022.06.017	NOUN
easat-8685	440	2	[	[	SYM
easat-8685	440	3	50	50	NUM
easat-8685	440	4	]	]	PUNCT
easat-8685	440	5	v.	v.	CCONJ
easat-8685	440	6	braithwaite	braithwaite	PROPN
easat-8685	440	7	,	,	PUNCT
easat-8685	440	8	j.	j.	PROPN
easat-8685	440	9	braithwaite	braithwaite	PROPN
easat-8685	440	10	,	,	PUNCT
easat-8685	440	11	d.	d.	PROPN
easat-8685	440	12	gibson	gibson	PROPN
easat-8685	440	13	,	,	PUNCT
easat-8685	440	14	and	and	CCONJ
easat-8685	440	15	t.	t.	PROPN
easat-8685	440	16	makkai	makkai	NOUN
easat-8685	440	17	,	,	PUNCT
easat-8685	440	18	"	"	PUNCT
easat-8685	440	19	regulatory	regulatory	ADJ
easat-8685	440	20	styles	style	NOUN
easat-8685	440	21	,	,	PUNCT
easat-8685	440	22	motivational	motivational	ADJ
easat-8685	440	23	postures	posture	NOUN
easat-8685	440	24	and	and	CCONJ
easat-8685	440	25	nursing	nursing	NOUN
easat-8685	440	26	home	home	NOUN
easat-8685	440	27	compliance	compliance	NOUN
easat-8685	440	28	,	,	PUNCT
easat-8685	440	29	"	"	PUNCT
easat-8685	440	30	law	law	NOUN
easat-8685	440	31	&	&	CCONJ
easat-8685	440	32	policy	policy	NOUN
easat-8685	440	33	,	,	PUNCT
easat-8685	440	34	vol	vol	NOUN
easat-8685	440	35	.	.	PROPN
easat-8685	440	36	16	16	NUM
easat-8685	440	37	,	,	PUNCT
easat-8685	440	38	no	no	INTJ
easat-8685	440	39	.	.	NOUN
easat-8685	440	40	4	4	NUM
easat-8685	440	41	,	,	PUNCT
easat-8685	440	42	pp	pp	ADJ
easat-8685	440	43	.	.	PUNCT
easat-8685	441	1	363	363	NUM
easat-8685	441	2	-	-	SYM
easat-8685	441	3	394	394	NUM
easat-8685	441	4	,	,	PUNCT
easat-8685	441	5	1994	1994	NUM
easat-8685	441	6	.	.	PUNCT
easat-8685	442	1	[	[	X
easat-8685	442	2	51	51	NUM
easat-8685	442	3	]	]	PUNCT
easat-8685	442	4	v.	v.	CCONJ
easat-8685	442	5	braithwaite	braithwaite	PROPN
easat-8685	442	6	,	,	PUNCT
easat-8685	442	7	"	"	PUNCT
easat-8685	442	8	a	a	DET
easat-8685	442	9	new	new	ADJ
easat-8685	442	10	approach	approach	NOUN
easat-8685	442	11	to	to	ADP
easat-8685	442	12	tax	tax	NOUN
easat-8685	442	13	compliance	compliance	NOUN
easat-8685	442	14	,	,	PUNCT
easat-8685	442	15	"	"	PUNCT
easat-8685	442	16	taxing	tax	VERB
easat-8685	442	17	democracy	democracy	NOUN
easat-8685	442	18	,	,	PUNCT
easat-8685	442	19	p.	p.	NOUN
easat-8685	442	20	1	1	NUM
easat-8685	442	21	,	,	PUNCT
easat-8685	442	22	2002	2002	NUM
easat-8685	442	23	.	.	PUNCT
easat-8685	443	1	[	[	X
easat-8685	443	2	52	52	NUM
easat-8685	443	3	]	]	PUNCT
easat-8685	443	4	m.	m.	NOUN
easat-8685	443	5	a.	a.	NOUN
easat-8685	443	6	siglé	siglé	PROPN
easat-8685	443	7	,	,	PUNCT
easat-8685	443	8	s.	s.	PROPN
easat-8685	443	9	goslinga	goslinga	PROPN
easat-8685	443	10	,	,	PUNCT
easat-8685	443	11	r.	r.	PROPN
easat-8685	443	12	f.	f.	PROPN
easat-8685	443	13	speklé	speklé	PROPN
easat-8685	443	14	,	,	PUNCT
easat-8685	443	15	and	and	CCONJ
easat-8685	443	16	l.	l.	PROPN
easat-8685	443	17	e.	e.	PROPN
easat-8685	443	18	c.	c.	PROPN
easat-8685	443	19	j.	j.	PROPN
easat-8685	443	20	m.	m.	PROPN
easat-8685	443	21	van	van	PROPN
easat-8685	443	22	der	der	PROPN
easat-8685	443	23	hel	hel	PROPN
easat-8685	443	24	,	,	PUNCT
easat-8685	443	25	"	"	PUNCT
easat-8685	443	26	the	the	DET
easat-8685	443	27	cooperative	cooperative	ADJ
easat-8685	443	28	approach	approach	NOUN
easat-8685	443	29	to	to	ADP
easat-8685	443	30	corporate	corporate	ADJ
easat-8685	443	31	tax	tax	NOUN
easat-8685	443	32	compliance	compliance	NOUN
easat-8685	443	33	:	:	PUNCT
easat-8685	443	34	an	an	DET
easat-8685	443	35	empirical	empirical	ADJ
easat-8685	443	36	assessment	assessment	NOUN
easat-8685	443	37	,	,	PUNCT
easat-8685	443	38	"	"	PUNCT
easat-8685	443	39	journal	journal	NOUN
easat-8685	443	40	of	of	ADP
easat-8685	443	41	international	international	ADJ
easat-8685	443	42	accounting	accounting	NOUN
easat-8685	443	43	,	,	PUNCT
easat-8685	443	44	auditing	auditing	NOUN
easat-8685	443	45	and	and	CCONJ
easat-8685	443	46	taxation	taxation	NOUN
easat-8685	443	47	,	,	PUNCT
easat-8685	443	48	vol	vol	NOUN
easat-8685	443	49	.	.	PROPN
easat-8685	443	50	46	46	NUM
easat-8685	443	51	,	,	PUNCT
easat-8685	443	52	p.	p.	NOUN
easat-8685	443	53	100447	100447	NUM
easat-8685	443	54	,	,	PUNCT
easat-8685	443	55	2022	2022	NUM
easat-8685	443	56	.	.	PUNCT
easat-8685	444	1	https://doi.org/10.1016/j.intaccaudtax.2022.100447	https://doi.org/10.1016/j.intaccaudtax.2022.100447	PROPN
easat-8685	444	2	https://doi.org/10.52869/st.v2i1.51	https://doi.org/10.52869/st.v2i1.51	PROPN
easat-8685	444	3	https://doi.org/10.1017/9781108759458.055	https://doi.org/10.1017/9781108759458.055	ADV
easat-8685	444	4	https://doi.org/10.1186/s40854-022-00404-y	https://doi.org/10.1186/s40854-022-00404-y	NOUN
easat-8685	444	5	https://doi.org/10.1177/2158244020968793	https://doi.org/10.1177/2158244020968793	NOUN
easat-8685	444	6	https://doi.org/10.1177/21582440241234757	https://doi.org/10.1177/21582440241234757	NOUN
easat-8685	444	7	https://doi.org/10.1080/23311975.2023.2174084	https://doi.org/10.1080/23311975.2023.2174084	PRON
easat-8685	445	1	https://doi.org/10.1080/23311975.2022.2160585	https://doi.org/10.1080/23311975.2022.2160585	PUNCT
easat-8685	445	2	https://doi.org/10.1080/01442872.2019.1577375	https://doi.org/10.1080/01442872.2019.1577375	PROPN
easat-8685	446	1	https://doi.org/10.1108/jfrc-08-2016-0065	https://doi.org/10.1108/jfrc-08-2016-0065	PROPN
easat-8685	446	2	https://doi.org/10.1257/jel.20181437	https://doi.org/10.1257/jel.20181437	PROPN
easat-8685	446	3	https://doi.org/10.1016/j.jebo.2022.06.017	https://doi.org/10.1016/j.jebo.2022.06.017	AUX
easat-8685	446	4	https://doi.org/10.1016/j.intaccaudtax.2022.100447	https://doi.org/10.1016/j.intaccaudtax.2022.100447	NOUN
easat-8685	446	5	634	634	NUM
easat-8685	446	6	edelweiss	edelweiss	PROPN
easat-8685	446	7	applied	apply	VERB
easat-8685	446	8	science	science	NOUN
easat-8685	446	9	and	and	CCONJ
easat-8685	446	10	technology	technology	NOUN
easat-8685	446	11	issn	issn	PROPN
easat-8685	446	12	:	:	PUNCT
easat-8685	446	13	2576	2576	NUM
easat-8685	446	14	-	-	SYM
easat-8685	446	15	8484	8484	NUM
easat-8685	446	16	vol	vol	NOUN
easat-8685	446	17	.	.	PROPN
easat-8685	447	1	9	9	NUM
easat-8685	447	2	,	,	PUNCT
easat-8685	447	3	no	no	INTJ
easat-8685	447	4	.	.	NOUN
easat-8685	448	1	7	7	NUM
easat-8685	448	2	:	:	PUNCT
easat-8685	448	3	622	622	NUM
easat-8685	448	4	-	-	SYM
easat-8685	448	5	635	635	NUM
easat-8685	448	6	,	,	PUNCT
easat-8685	448	7	2025	2025	NUM
easat-8685	448	8	doi	doi	NOUN
easat-8685	448	9	:	:	PUNCT
easat-8685	448	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	448	11	©	©	PROPN
easat-8685	448	12	2025	2025	NUM
easat-8685	448	13	by	by	ADP
easat-8685	448	14	the	the	DET
easat-8685	448	15	authors	author	NOUN
easat-8685	448	16	;	;	PUNCT
easat-8685	448	17	licensee	licensee	PROPN
easat-8685	448	18	learning	learning	NOUN
easat-8685	448	19	gate	gate	NOUN
easat-8685	449	1	[	[	X
easat-8685	449	2	53	53	NUM
easat-8685	449	3	]	]	X
easat-8685	449	4	n.	n.	PROPN
easat-8685	449	5	goldberg	goldberg	PROPN
easat-8685	449	6	,	,	PUNCT
easat-8685	449	7	i.	i.	PROPN
easat-8685	449	8	meilijson	meilijson	PROPN
easat-8685	449	9	,	,	PUNCT
easat-8685	449	10	and	and	CCONJ
easat-8685	449	11	y.	y.	PROPN
easat-8685	449	12	perlman	perlman	NOUN
easat-8685	449	13	,	,	PUNCT
easat-8685	449	14	"	"	PUNCT
easat-8685	449	15	dynamic	dynamic	ADJ
easat-8685	449	16	history	history	NOUN
easat-8685	449	17	-	-	PUNCT
easat-8685	449	18	dependent	dependent	ADJ
easat-8685	449	19	tax	tax	NOUN
easat-8685	449	20	and	and	CCONJ
easat-8685	449	21	environmental	environmental	ADJ
easat-8685	449	22	compliance	compliance	NOUN
easat-8685	449	23	monitoring	monitoring	NOUN
easat-8685	449	24	of	of	ADP
easat-8685	449	25	risk	risk	NOUN
easat-8685	449	26	-	-	PUNCT
easat-8685	449	27	averse	averse	ADJ
easat-8685	449	28	firms	firm	NOUN
easat-8685	449	29	,	,	PUNCT
easat-8685	449	30	"	"	PUNCT
easat-8685	449	31	annals	annal	NOUN
easat-8685	449	32	of	of	ADP
easat-8685	449	33	operations	operation	NOUN
easat-8685	449	34	research	research	NOUN
easat-8685	449	35	,	,	PUNCT
easat-8685	449	36	vol	vol	NOUN
easat-8685	449	37	.	.	PROPN
easat-8685	450	1	334	334	NUM
easat-8685	450	2	,	,	PUNCT
easat-8685	450	3	no	no	INTJ
easat-8685	450	4	.	.	NOUN
easat-8685	450	5	1	1	NUM
easat-8685	450	6	,	,	PUNCT
easat-8685	450	7	pp	pp	ADJ
easat-8685	450	8	.	.	PUNCT
easat-8685	451	1	469	469	NUM
easat-8685	451	2	-	-	SYM
easat-8685	451	3	495	495	NUM
easat-8685	451	4	,	,	PUNCT
easat-8685	451	5	2024	2024	NUM
easat-8685	451	6	.	.	PUNCT
easat-8685	452	1	[	[	X
easat-8685	452	2	54	54	NUM
easat-8685	452	3	]	]	PUNCT
easat-8685	452	4	e.	e.	PROPN
easat-8685	452	5	hofmann	hofmann	PROPN
easat-8685	452	6	,	,	PUNCT
easat-8685	452	7	e.	e.	PROPN
easat-8685	452	8	hoelzl	hoelzl	PROPN
easat-8685	452	9	,	,	PUNCT
easat-8685	452	10	and	and	CCONJ
easat-8685	452	11	e.	e.	PROPN
easat-8685	452	12	kirchler	kirchler	PROPN
easat-8685	452	13	,	,	PUNCT
easat-8685	452	14	"	"	PUNCT
easat-8685	452	15	preconditions	precondition	NOUN
easat-8685	452	16	of	of	ADP
easat-8685	452	17	voluntary	voluntary	ADJ
easat-8685	452	18	tax	tax	NOUN
easat-8685	452	19	compliance	compliance	NOUN
easat-8685	452	20	:	:	PUNCT
easat-8685	452	21	knowledge	knowledge	NOUN
easat-8685	452	22	and	and	CCONJ
easat-8685	452	23	evaluation	evaluation	NOUN
easat-8685	452	24	of	of	ADP
easat-8685	452	25	taxation	taxation	NOUN
easat-8685	452	26	,	,	PUNCT
easat-8685	452	27	norms	norm	NOUN
easat-8685	452	28	,	,	PUNCT
easat-8685	452	29	fairness	fairness	NOUN
easat-8685	452	30	,	,	PUNCT
easat-8685	452	31	and	and	CCONJ
easat-8685	452	32	motivation	motivation	NOUN
easat-8685	452	33	to	to	PART
easat-8685	452	34	cooperate	cooperate	VERB
easat-8685	452	35	,	,	PUNCT
easat-8685	452	36	"	"	PUNCT
easat-8685	452	37	zeitschrift	zeitschrift	NOUN
easat-8685	452	38	für	für	PROPN
easat-8685	452	39	psychologie	psychologie	PROPN
easat-8685	452	40	/	/	SYM
easat-8685	452	41	journal	journal	NOUN
easat-8685	452	42	of	of	ADP
easat-8685	452	43	psychology	psychology	NOUN
easat-8685	452	44	,	,	PUNCT
easat-8685	452	45	vol	vol	NOUN
easat-8685	452	46	.	.	PROPN
easat-8685	452	47	216	216	NUM
easat-8685	452	48	,	,	PUNCT
easat-8685	452	49	no	no	INTJ
easat-8685	452	50	.	.	NOUN
easat-8685	452	51	4	4	NUM
easat-8685	452	52	,	,	PUNCT
easat-8685	452	53	pp	pp	ADJ
easat-8685	452	54	.	.	PUNCT
easat-8685	453	1	209	209	NUM
easat-8685	453	2	-	-	SYM
easat-8685	453	3	217	217	NUM
easat-8685	453	4	,	,	PUNCT
easat-8685	453	5	2008	2008	NUM
easat-8685	453	6	.	.	PUNCT
easat-8685	454	1	[	[	X
easat-8685	454	2	55	55	NUM
easat-8685	454	3	]	]	PUNCT
easat-8685	454	4	i.	i.	PROPN
easat-8685	454	5	e.	e.	PROPN
easat-8685	454	6	hassan	hassan	PROPN
easat-8685	454	7	,	,	PUNCT
easat-8685	454	8	a.	a.	NOUN
easat-8685	454	9	naeem	naeem	PROPN
easat-8685	454	10	,	,	PUNCT
easat-8685	454	11	and	and	CCONJ
easat-8685	454	12	s.	s.	PROPN
easat-8685	454	13	gulzar	gulzar	PROPN
easat-8685	454	14	,	,	PUNCT
easat-8685	454	15	"	"	PUNCT
easat-8685	454	16	voluntary	voluntary	ADJ
easat-8685	454	17	tax	tax	NOUN
easat-8685	454	18	compliance	compliance	NOUN
easat-8685	454	19	behavior	behavior	NOUN
easat-8685	454	20	of	of	ADP
easat-8685	454	21	individual	individual	ADJ
easat-8685	454	22	taxpayers	taxpayer	NOUN
easat-8685	454	23	in	in	ADP
easat-8685	454	24	pakistan	pakistan	PROPN
easat-8685	454	25	,	,	PUNCT
easat-8685	454	26	"	"	PUNCT
easat-8685	454	27	financial	financial	ADJ
easat-8685	454	28	innovation	innovation	NOUN
easat-8685	454	29	,	,	PUNCT
easat-8685	454	30	vol	vol	NOUN
easat-8685	454	31	.	.	PROPN
easat-8685	454	32	7	7	NUM
easat-8685	454	33	,	,	PUNCT
easat-8685	454	34	no	no	INTJ
easat-8685	454	35	.	.	NOUN
easat-8685	454	36	1	1	NUM
easat-8685	454	37	,	,	PUNCT
easat-8685	454	38	p.	p.	NOUN
easat-8685	454	39	21	21	NUM
easat-8685	454	40	,	,	PUNCT
easat-8685	454	41	2021	2021	NUM
easat-8685	454	42	.	.	PUNCT
easat-8685	455	1	https://doi.org/10.1186/s40854-021-00234-4	https://doi.org/10.1186/s40854-021-00234-4	NUM
easat-8685	456	1	[	[	X
easat-8685	456	2	56	56	NUM
easat-8685	456	3	]	]	X
easat-8685	456	4	i.	i.	PROPN
easat-8685	456	5	wahl	wahl	PROPN
easat-8685	456	6	,	,	PUNCT
easat-8685	456	7	b.	b.	PROPN
easat-8685	456	8	kastlunger	kastlunger	PROPN
easat-8685	456	9	,	,	PUNCT
easat-8685	456	10	and	and	CCONJ
easat-8685	456	11	e.	e.	PROPN
easat-8685	456	12	kirchler	kirchler	PROPN
easat-8685	456	13	,	,	PUNCT
easat-8685	456	14	"	"	PUNCT
easat-8685	456	15	trust	trust	NOUN
easat-8685	456	16	in	in	ADP
easat-8685	456	17	authorities	authority	NOUN
easat-8685	456	18	and	and	CCONJ
easat-8685	456	19	power	power	NOUN
easat-8685	456	20	to	to	PART
easat-8685	456	21	enforce	enforce	VERB
easat-8685	456	22	tax	tax	NOUN
easat-8685	456	23	compliance	compliance	NOUN
easat-8685	456	24	:	:	PUNCT
easat-8685	456	25	an	an	DET
easat-8685	456	26	empirical	empirical	ADJ
easat-8685	456	27	analysis	analysis	NOUN
easat-8685	456	28	of	of	ADP
easat-8685	456	29	the	the	DET
easat-8685	456	30	“	"	PUNCT
easat-8685	456	31	slippery	slippery	ADJ
easat-8685	456	32	slope	slope	NOUN
easat-8685	456	33	framework	framework	NOUN
easat-8685	456	34	”	"	PUNCT
easat-8685	456	35	,	,	PUNCT
easat-8685	456	36	"	"	PUNCT
easat-8685	456	37	law	law	NOUN
easat-8685	456	38	&	&	CCONJ
easat-8685	456	39	policy	policy	NOUN
easat-8685	456	40	,	,	PUNCT
easat-8685	456	41	vol	vol	NOUN
easat-8685	456	42	.	.	PROPN
easat-8685	456	43	32	32	NUM
easat-8685	456	44	,	,	PUNCT
easat-8685	456	45	no	no	INTJ
easat-8685	456	46	.	.	NOUN
easat-8685	456	47	4	4	NUM
easat-8685	456	48	,	,	PUNCT
easat-8685	456	49	pp	pp	ADJ
easat-8685	456	50	.	.	PUNCT
easat-8685	456	51	383	383	NUM
easat-8685	456	52	-	-	SYM
easat-8685	456	53	406	406	NUM
easat-8685	456	54	,	,	PUNCT
easat-8685	456	55	2010	2010	NUM
easat-8685	456	56	.	.	PUNCT
easat-8685	457	1	[	[	X
easat-8685	457	2	57	57	NUM
easat-8685	457	3	]	]	PUNCT
easat-8685	457	4	l.	l.	PROPN
easat-8685	457	5	b.	b.	PROPN
easat-8685	457	6	gobena	gobena	PROPN
easat-8685	457	7	and	and	CCONJ
easat-8685	457	8	m.	m.	PROPN
easat-8685	457	9	van	van	PROPN
easat-8685	457	10	dijke	dijke	PROPN
easat-8685	457	11	,	,	PUNCT
easat-8685	457	12	"	"	PUNCT
easat-8685	457	13	fear	fear	NOUN
easat-8685	457	14	and	and	CCONJ
easat-8685	457	15	caring	caring	ADJ
easat-8685	457	16	:	:	PUNCT
easat-8685	457	17	procedural	procedural	ADJ
easat-8685	457	18	justice	justice	NOUN
easat-8685	457	19	,	,	PUNCT
easat-8685	457	20	trust	trust	NOUN
easat-8685	457	21	,	,	PUNCT
easat-8685	457	22	and	and	CCONJ
easat-8685	457	23	collective	collective	ADJ
easat-8685	457	24	identification	identification	NOUN
easat-8685	457	25	as	as	ADP
easat-8685	457	26	antecedents	antecedent	NOUN
easat-8685	457	27	of	of	ADP
easat-8685	457	28	voluntary	voluntary	ADJ
easat-8685	457	29	tax	tax	NOUN
easat-8685	457	30	compliance	compliance	NOUN
easat-8685	457	31	,	,	PUNCT
easat-8685	457	32	"	"	PUNCT
easat-8685	457	33	journal	journal	NOUN
easat-8685	457	34	of	of	ADP
easat-8685	457	35	economic	economic	ADJ
easat-8685	457	36	psychology	psychology	NOUN
easat-8685	457	37	,	,	PUNCT
easat-8685	457	38	vol	vol	NOUN
easat-8685	457	39	.	.	PROPN
easat-8685	457	40	62	62	NUM
easat-8685	457	41	,	,	PUNCT
easat-8685	457	42	pp	pp	ADJ
easat-8685	457	43	.	.	PUNCT
easat-8685	458	1	1	1	NUM
easat-8685	458	2	-	-	SYM
easat-8685	458	3	16	16	NUM
easat-8685	458	4	,	,	PUNCT
easat-8685	458	5	2017	2017	NUM
easat-8685	458	6	.	.	PUNCT
easat-8685	459	1	https://doi.org/10.1016/j.joep.2017.05.005	https://doi.org/10.1016/j.joep.2017.05.005	VERB
easat-8685	459	2	[	[	X
easat-8685	459	3	58	58	NUM
easat-8685	459	4	]	]	PUNCT
easat-8685	459	5	l.	l.	PROPN
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easat-8685	459	7	et	et	PROPN
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easat-8685	459	10	,	,	PUNCT
easat-8685	459	11	"	"	PUNCT
easat-8685	459	12	trust	trust	NOUN
easat-8685	459	13	and	and	CCONJ
easat-8685	459	14	power	power	NOUN
easat-8685	459	15	as	as	ADP
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easat-8685	459	17	of	of	ADP
easat-8685	459	18	tax	tax	NOUN
easat-8685	459	19	compliance	compliance	NOUN
easat-8685	459	20	across	across	ADP
easat-8685	459	21	44	44	NUM
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easat-8685	459	24	"	"	PUNCT
easat-8685	459	25	journal	journal	NOUN
easat-8685	459	26	of	of	ADP
easat-8685	459	27	economic	economic	ADJ
easat-8685	459	28	psychology	psychology	NOUN
easat-8685	459	29	,	,	PUNCT
easat-8685	459	30	vol	vol	NOUN
easat-8685	459	31	.	.	PROPN
easat-8685	459	32	74	74	NUM
easat-8685	459	33	,	,	PUNCT
easat-8685	459	34	p.	p.	NOUN
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easat-8685	459	36	,	,	PUNCT
easat-8685	459	37	2019	2019	NUM
easat-8685	459	38	.	.	PUNCT
easat-8685	460	1	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
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easat-8685	460	3	59	59	NUM
easat-8685	460	4	]	]	PUNCT
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easat-8685	460	6	mardhiah	mardhiah	PROPN
easat-8685	460	7	,	,	PUNCT
easat-8685	460	8	r.	r.	PROPN
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easat-8685	460	11	and	and	CCONJ
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easat-8685	460	18	slope	slope	NOUN
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easat-8685	460	20	:	:	PUNCT
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easat-8685	460	28	and	and	CCONJ
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easat-8685	460	33	and	and	CCONJ
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easat-8685	460	37	vol	vol	NOUN
easat-8685	460	38	.	.	PROPN
easat-8685	460	39	11	11	NUM
easat-8685	460	40	,	,	PUNCT
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easat-8685	460	42	.	.	NOUN
easat-8685	460	43	3	3	NUM
easat-8685	460	44	,	,	PUNCT
easat-8685	460	45	pp	pp	ADJ
easat-8685	460	46	.	.	PUNCT
easat-8685	461	1	382	382	NUM
easat-8685	461	2	-	-	SYM
easat-8685	461	3	399	399	NUM
easat-8685	461	4	,	,	PUNCT
easat-8685	461	5	2023	2023	NUM
easat-8685	461	6	.	.	PUNCT
easat-8685	462	1	https://doi.org/10.1080/20954816.2023.2189798	https://doi.org/10.1080/20954816.2023.2189798	PROPN
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easat-8685	463	2	60	60	NUM
easat-8685	463	3	]	]	X
easat-8685	463	4	c.	c.	NOUN
easat-8685	463	5	kogler	kogler	PROPN
easat-8685	463	6	,	,	PUNCT
easat-8685	463	7	j.	j.	PROPN
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easat-8685	463	9	,	,	PUNCT
easat-8685	463	10	e.	e.	PROPN
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easat-8685	463	13	l.	l.	PROPN
easat-8685	463	14	m.	m.	PROPN
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easat-8685	463	16	,	,	PUNCT
easat-8685	463	17	and	and	CCONJ
easat-8685	463	18	a.	a.	NOUN
easat-8685	463	19	nichita	nichita	PROPN
easat-8685	463	20	,	,	PUNCT
easat-8685	463	21	"	"	PUNCT
easat-8685	463	22	perceptions	perception	NOUN
easat-8685	463	23	of	of	ADP
easat-8685	463	24	trust	trust	NOUN
easat-8685	463	25	and	and	CCONJ
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easat-8685	463	28	associated	associate	VERB
easat-8685	463	29	with	with	ADP
easat-8685	463	30	tax	tax	NOUN
easat-8685	463	31	compliance	compliance	NOUN
easat-8685	463	32	:	:	PUNCT
easat-8685	463	33	a	a	DET
easat-8685	463	34	cross	cross	ADJ
easat-8685	463	35	-	-	ADJ
easat-8685	463	36	cultural	cultural	ADJ
easat-8685	463	37	study	study	NOUN
easat-8685	463	38	,	,	PUNCT
easat-8685	463	39	"	"	PUNCT
easat-8685	463	40	economic	economic	ADJ
easat-8685	463	41	and	and	CCONJ
easat-8685	463	42	political	political	ADJ
easat-8685	463	43	studies	study	NOUN
easat-8685	463	44	,	,	PUNCT
easat-8685	463	45	vol	vol	NOUN
easat-8685	463	46	.	.	PROPN
easat-8685	463	47	11	11	NUM
easat-8685	463	48	,	,	PUNCT
easat-8685	463	49	no	no	INTJ
easat-8685	463	50	.	.	NOUN
easat-8685	463	51	3	3	NUM
easat-8685	463	52	,	,	PUNCT
easat-8685	463	53	pp	pp	ADJ
easat-8685	463	54	.	.	PUNCT
easat-8685	464	1	365	365	NUM
easat-8685	464	2	-	-	SYM
easat-8685	464	3	381	381	NUM
easat-8685	464	4	,	,	PUNCT
easat-8685	464	5	2023	2023	NUM
easat-8685	464	6	.	.	PUNCT
easat-8685	465	1	https://doi.org/10.1080/20954816.2022.2130501	https://doi.org/10.1080/20954816.2022.2130501	PROPN
easat-8685	466	1	[	[	X
easat-8685	466	2	61	61	NUM
easat-8685	466	3	]	]	PUNCT
easat-8685	466	4	h.	h.	PROPN
easat-8685	466	5	b.	b.	PROPN
easat-8685	466	6	taing	taing	PROPN
easat-8685	466	7	and	and	CCONJ
easat-8685	466	8	y.	y.	PROPN
easat-8685	466	9	chang	chang	PROPN
easat-8685	466	10	,	,	PUNCT
easat-8685	466	11	"	"	PUNCT
easat-8685	466	12	determinants	determinant	NOUN
easat-8685	466	13	of	of	ADP
easat-8685	466	14	tax	tax	NOUN
easat-8685	466	15	compliance	compliance	NOUN
easat-8685	466	16	intention	intention	NOUN
easat-8685	466	17	:	:	PUNCT
easat-8685	466	18	focus	focus	VERB
easat-8685	466	19	on	on	ADP
easat-8685	466	20	the	the	DET
easat-8685	466	21	theory	theory	NOUN
easat-8685	466	22	of	of	ADP
easat-8685	466	23	planned	plan	VERB
easat-8685	466	24	behavior	behavior	NOUN
easat-8685	466	25	,	,	PUNCT
easat-8685	466	26	"	"	PUNCT
easat-8685	466	27	international	international	ADJ
easat-8685	466	28	journal	journal	NOUN
easat-8685	466	29	of	of	ADP
easat-8685	466	30	public	public	ADJ
easat-8685	466	31	administration	administration	NOUN
easat-8685	466	32	,	,	PUNCT
easat-8685	466	33	vol	vol	NOUN
easat-8685	466	34	.	.	PROPN
easat-8685	466	35	44	44	NUM
easat-8685	466	36	,	,	PUNCT
easat-8685	466	37	no	no	INTJ
easat-8685	466	38	.	.	NOUN
easat-8685	466	39	1	1	NUM
easat-8685	466	40	,	,	PUNCT
easat-8685	466	41	pp	pp	ADJ
easat-8685	466	42	.	.	PUNCT
easat-8685	467	1	62	62	NUM
easat-8685	467	2	-	-	SYM
easat-8685	467	3	73	73	NUM
easat-8685	467	4	,	,	PUNCT
easat-8685	467	5	2021	2021	NUM
easat-8685	467	6	.	.	PUNCT
easat-8685	468	1	https://doi.org/10.1080/01900692.2020.1728313	https://doi.org/10.1080/01900692.2020.1728313	PUNCT
easat-8685	469	1	[	[	X
easat-8685	469	2	62	62	NUM
easat-8685	469	3	]	]	PUNCT
easat-8685	469	4	r.	r.	PROPN
easat-8685	469	5	kumi	kumi	PROPN
easat-8685	469	6	,	,	PUNCT
easat-8685	469	7	r.	r.	PROPN
easat-8685	469	8	k.	k.	PROPN
easat-8685	469	9	bannor	bannor	PROPN
easat-8685	469	10	,	,	PUNCT
easat-8685	469	11	h.	h.	PROPN
easat-8685	469	12	oppong	oppong	PROPN
easat-8685	469	13	-	-	PUNCT
easat-8685	469	14	kyeremeh	kyeremeh	NOUN
easat-8685	469	15	,	,	PUNCT
easat-8685	469	16	and	and	CCONJ
easat-8685	469	17	j.	j.	PROPN
easat-8685	469	18	e.	e.	PROPN
easat-8685	469	19	adaletey	adaletey	PROPN
easat-8685	469	20	,	,	PUNCT
easat-8685	469	21	"	"	PUNCT
easat-8685	469	22	voluntary	voluntary	ADJ
easat-8685	469	23	and	and	CCONJ
easat-8685	469	24	enforced	enforce	VERB
easat-8685	469	25	tax	tax	NOUN
easat-8685	469	26	compliance	compliance	NOUN
easat-8685	469	27	determinants	determinant	NOUN
easat-8685	469	28	and	and	CCONJ
easat-8685	469	29	impact	impact	NOUN
easat-8685	469	30	among	among	ADP
easat-8685	469	31	agrochemical	agrochemical	ADJ
easat-8685	469	32	businesses	business	NOUN
easat-8685	469	33	in	in	ADP
easat-8685	469	34	ghana	ghana	PROPN
easat-8685	469	35	,	,	PUNCT
easat-8685	469	36	"	"	PUNCT
easat-8685	469	37	arab	arab	PROPN
easat-8685	469	38	gulf	gulf	PROPN
easat-8685	469	39	journal	journal	PROPN
easat-8685	469	40	of	of	ADP
easat-8685	469	41	scientific	scientific	ADJ
easat-8685	469	42	research	research	NOUN
easat-8685	469	43	,	,	PUNCT
easat-8685	469	44	vol	vol	NOUN
easat-8685	469	45	.	.	PROPN
easat-8685	470	1	42	42	NUM
easat-8685	470	2	,	,	PUNCT
easat-8685	470	3	no	no	INTJ
easat-8685	470	4	.	.	NOUN
easat-8685	470	5	3	3	NUM
easat-8685	470	6	,	,	PUNCT
easat-8685	470	7	pp	pp	ADJ
easat-8685	470	8	.	.	PUNCT
easat-8685	471	1	991	991	NUM
easat-8685	471	2	-	-	SYM
easat-8685	471	3	1011	1011	NUM
easat-8685	471	4	,	,	PUNCT
easat-8685	471	5	2024	2024	NUM
easat-8685	471	6	.	.	PUNCT
easat-8685	472	1	https://doi.org/10.1108/agjsr-03-2023-0133	https://doi.org/10.1108/agjsr-03-2023-0133	PROPN
easat-8685	473	1	[	[	X
easat-8685	473	2	63	63	NUM
easat-8685	473	3	]	]	PUNCT
easat-8685	473	4	r.	r.	PROPN
easat-8685	473	5	al	al	PROPN
easat-8685	473	6	aina	aina	PROPN
easat-8685	473	7	and	and	CCONJ
easat-8685	473	8	t.	t.	PROPN
easat-8685	473	9	atan	atan	PROPN
easat-8685	473	10	,	,	PUNCT
easat-8685	473	11	"	"	PUNCT
easat-8685	473	12	the	the	DET
easat-8685	473	13	impact	impact	NOUN
easat-8685	473	14	of	of	ADP
easat-8685	473	15	implementing	implement	VERB
easat-8685	473	16	talent	talent	NOUN
easat-8685	473	17	management	management	NOUN
easat-8685	473	18	practices	practice	NOUN
easat-8685	473	19	on	on	ADP
easat-8685	473	20	sustainable	sustainable	ADJ
easat-8685	473	21	organizational	organizational	ADJ
easat-8685	473	22	performance	performance	NOUN
easat-8685	473	23	,	,	PUNCT
easat-8685	473	24	"	"	PUNCT
easat-8685	473	25	sustainability	sustainability	NOUN
easat-8685	473	26	,	,	PUNCT
easat-8685	473	27	vol	vol	NOUN
easat-8685	473	28	.	.	PROPN
easat-8685	473	29	12	12	NUM
easat-8685	473	30	,	,	PUNCT
easat-8685	473	31	no	no	INTJ
easat-8685	473	32	.	.	NOUN
easat-8685	473	33	20	20	NUM
easat-8685	473	34	,	,	PUNCT
easat-8685	473	35	p.	p.	NOUN
easat-8685	473	36	8372	8372	NUM
easat-8685	473	37	,	,	PUNCT
easat-8685	473	38	2020	2020	NUM
easat-8685	473	39	.	.	PUNCT
easat-8685	474	1	https://doi.org/10.3390/su12208372	https://doi.org/10.3390/su12208372	X
easat-8685	475	1	[	[	X
easat-8685	475	2	64	64	NUM
easat-8685	475	3	]	]	PUNCT
easat-8685	475	4	d.	d.	PROPN
easat-8685	475	5	g.	g.	PROPN
easat-8685	475	6	collings	collings	PROPN
easat-8685	475	7	and	and	CCONJ
easat-8685	475	8	k.	k.	PROPN
easat-8685	475	9	mellahi	mellahi	PROPN
easat-8685	475	10	,	,	PUNCT
easat-8685	475	11	"	"	PUNCT
easat-8685	475	12	strategic	strategic	ADJ
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easat-8685	475	14	management	management	NOUN
easat-8685	475	15	:	:	PUNCT
easat-8685	475	16	a	a	DET
easat-8685	475	17	review	review	NOUN
easat-8685	475	18	and	and	CCONJ
easat-8685	475	19	research	research	NOUN
easat-8685	475	20	agenda	agenda	NOUN
easat-8685	475	21	,	,	PUNCT
easat-8685	475	22	"	"	PUNCT
easat-8685	475	23	human	human	ADJ
easat-8685	475	24	resource	resource	NOUN
easat-8685	475	25	management	management	NOUN
easat-8685	475	26	review	review	NOUN
easat-8685	475	27	,	,	PUNCT
easat-8685	475	28	vol	vol	NOUN
easat-8685	475	29	.	.	PROPN
easat-8685	475	30	19	19	NUM
easat-8685	475	31	,	,	PUNCT
easat-8685	475	32	no	no	INTJ
easat-8685	475	33	.	.	NOUN
easat-8685	475	34	4	4	NUM
easat-8685	475	35	,	,	PUNCT
easat-8685	475	36	pp	pp	ADJ
easat-8685	475	37	.	.	PUNCT
easat-8685	475	38	304	304	NUM
easat-8685	475	39	-	-	SYM
easat-8685	475	40	313	313	NUM
easat-8685	475	41	,	,	PUNCT
easat-8685	475	42	2009	2009	NUM
easat-8685	475	43	.	.	PUNCT
easat-8685	476	1	https://doi.org/10.1016/j.hrmr.2009.04.001	https://doi.org/10.1016/j.hrmr.2009.04.001	PROPN
easat-8685	477	1	[	[	X
easat-8685	477	2	65	65	NUM
easat-8685	477	3	]	]	X
easat-8685	477	4	p.	p.	NOUN
easat-8685	477	5	m.	m.	PROPN
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easat-8685	477	7	,	,	PUNCT
easat-8685	477	8	g.	g.	PROPN
easat-8685	477	9	c.	c.	PROPN
easat-8685	477	10	mcmahan	mcmahan	PROPN
easat-8685	477	11	,	,	PUNCT
easat-8685	477	12	and	and	CCONJ
easat-8685	477	13	a.	a.	NOUN
easat-8685	477	14	mcwilliams	mcwilliams	PROPN
easat-8685	477	15	,	,	PUNCT
easat-8685	477	16	"	"	PUNCT
easat-8685	477	17	human	human	ADJ
easat-8685	477	18	resources	resource	NOUN
easat-8685	477	19	and	and	CCONJ
easat-8685	477	20	sustained	sustain	VERB
easat-8685	477	21	competitive	competitive	ADJ
easat-8685	477	22	advantage	advantage	NOUN
easat-8685	477	23	:	:	PUNCT
easat-8685	477	24	a	a	DET
easat-8685	477	25	resource	resource	NOUN
easat-8685	477	26	-	-	PUNCT
easat-8685	477	27	based	base	VERB
easat-8685	477	28	perspective	perspective	NOUN
easat-8685	477	29	,	,	PUNCT
easat-8685	477	30	"	"	PUNCT
easat-8685	477	31	the	the	DET
easat-8685	477	32	international	international	ADJ
easat-8685	477	33	journal	journal	NOUN
easat-8685	477	34	of	of	ADP
easat-8685	477	35	human	human	ADJ
easat-8685	477	36	resource	resource	NOUN
easat-8685	477	37	management	management	NOUN
easat-8685	477	38	,	,	PUNCT
easat-8685	477	39	vol	vol	NOUN
easat-8685	477	40	.	.	PROPN
easat-8685	477	41	5	5	NUM
easat-8685	477	42	,	,	PUNCT
easat-8685	477	43	no	no	INTJ
easat-8685	477	44	.	.	NOUN
easat-8685	477	45	2	2	NUM
easat-8685	477	46	,	,	PUNCT
easat-8685	477	47	pp	pp	ADJ
easat-8685	477	48	.	.	PUNCT
easat-8685	478	1	301	301	NUM
easat-8685	478	2	-	-	NUM
easat-8685	478	3	326	326	NUM
easat-8685	478	4	,	,	PUNCT
easat-8685	478	5	1994	1994	NUM
easat-8685	478	6	.	.	PUNCT
easat-8685	479	1	https://doi.org/10.1080/09585199400000020	https://doi.org/10.1080/09585199400000020	X
easat-8685	480	1	[	[	X
easat-8685	480	2	66	66	NUM
easat-8685	480	3	]	]	PUNCT
easat-8685	480	4	x.	x.	PROPN
easat-8685	480	5	deng	deng	PROPN
easat-8685	480	6	,	,	PUNCT
easat-8685	480	7	k.	k.	PROPN
easat-8685	480	8	d.	d.	PROPN
easat-8685	480	9	joshi	joshi	PROPN
easat-8685	480	10	,	,	PUNCT
easat-8685	480	11	and	and	CCONJ
easat-8685	480	12	r.	r.	PROPN
easat-8685	480	13	d.	d.	PROPN
easat-8685	480	14	galliers	gallier	NOUN
easat-8685	480	15	,	,	PUNCT
easat-8685	480	16	"	"	PUNCT
easat-8685	480	17	the	the	DET
easat-8685	480	18	duality	duality	NOUN
easat-8685	480	19	of	of	ADP
easat-8685	480	20	empowerment	empowerment	NOUN
easat-8685	480	21	and	and	CCONJ
easat-8685	480	22	marginalization	marginalization	NOUN
easat-8685	480	23	in	in	ADP
easat-8685	480	24	microtask	microtask	NOUN
easat-8685	480	25	crowdsourcing	crowdsourcing	NOUN
easat-8685	480	26	,	,	PUNCT
easat-8685	480	27	"	"	PUNCT
easat-8685	480	28	mis	mis	PROPN
easat-8685	480	29	quarterly	quarterly	ADJ
easat-8685	480	30	,	,	PUNCT
easat-8685	480	31	vol	vol	NOUN
easat-8685	480	32	.	.	PROPN
easat-8685	480	33	40	40	NUM
easat-8685	480	34	,	,	PUNCT
easat-8685	480	35	no	no	INTJ
easat-8685	480	36	.	.	NOUN
easat-8685	480	37	2	2	NUM
easat-8685	480	38	,	,	PUNCT
easat-8685	480	39	pp	pp	ADJ
easat-8685	480	40	.	.	PUNCT
easat-8685	481	1	279	279	NUM
easat-8685	481	2	-	-	SYM
easat-8685	481	3	302	302	NUM
easat-8685	481	4	,	,	PUNCT
easat-8685	481	5	2016	2016	NUM
easat-8685	481	6	.	.	PUNCT
easat-8685	482	1	https://doi.org/10.25300/misq/2016/40.2.01	https://doi.org/10.25300/misq/2016/40.2.01	VERB
easat-8685	483	1	[	[	X
easat-8685	483	2	67	67	NUM
easat-8685	483	3	]	]	X
easat-8685	483	4	d.	d.	PROPN
easat-8685	483	5	durward	durward	PROPN
easat-8685	483	6	,	,	PUNCT
easat-8685	483	7	i.	i.	PROPN
easat-8685	483	8	blohm	blohm	PROPN
easat-8685	483	9	,	,	PUNCT
easat-8685	483	10	and	and	CCONJ
easat-8685	483	11	j.	j.	PROPN
easat-8685	483	12	m.	m.	PROPN
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easat-8685	483	14	,	,	PUNCT
easat-8685	483	15	"	"	PUNCT
easat-8685	483	16	the	the	DET
easat-8685	483	17	nature	nature	NOUN
easat-8685	483	18	of	of	ADP
easat-8685	483	19	crowd	crowd	NOUN
easat-8685	483	20	work	work	NOUN
easat-8685	483	21	and	and	CCONJ
easat-8685	483	22	its	its	PRON
easat-8685	483	23	effects	effect	NOUN
easat-8685	483	24	on	on	ADP
easat-8685	483	25	individuals	individual	NOUN
easat-8685	483	26	’	'	PUNCT
easat-8685	483	27	work	work	NOUN
easat-8685	483	28	perception	perception	NOUN
easat-8685	483	29	,	,	PUNCT
easat-8685	483	30	"	"	PUNCT
easat-8685	483	31	journal	journal	NOUN
easat-8685	483	32	of	of	ADP
easat-8685	483	33	management	management	NOUN
easat-8685	483	34	information	information	NOUN
easat-8685	483	35	systems	system	NOUN
easat-8685	483	36	,	,	PUNCT
easat-8685	483	37	vol	vol	NOUN
easat-8685	483	38	.	.	PROPN
easat-8685	484	1	37	37	NUM
easat-8685	484	2	,	,	PUNCT
easat-8685	484	3	no	no	INTJ
easat-8685	484	4	.	.	NOUN
easat-8685	484	5	1	1	NUM
easat-8685	484	6	,	,	PUNCT
easat-8685	484	7	pp	pp	ADJ
easat-8685	484	8	.	.	PUNCT
easat-8685	485	1	66	66	NUM
easat-8685	485	2	-	-	SYM
easat-8685	485	3	95	95	NUM
easat-8685	485	4	,	,	PUNCT
easat-8685	485	5	2020	2020	NUM
easat-8685	485	6	.	.	PUNCT
easat-8685	486	1	https://doi.org/10.1080/07421222.2019.1705506	https://doi.org/10.1080/07421222.2019.1705506	X
easat-8685	487	1	[	[	X
easat-8685	487	2	68	68	NUM
easat-8685	487	3	]	]	PUNCT
easat-8685	487	4	l.	l.	PROPN
easat-8685	487	5	gussek	gussek	PROPN
easat-8685	487	6	,	,	PUNCT
easat-8685	487	7	a.	a.	NOUN
easat-8685	487	8	grabbe	grabbe	NOUN
easat-8685	487	9	,	,	PUNCT
easat-8685	487	10	and	and	CCONJ
easat-8685	487	11	m.	m.	NOUN
easat-8685	487	12	wiesche	wiesche	NOUN
easat-8685	487	13	,	,	PUNCT
easat-8685	487	14	"	"	PUNCT
easat-8685	487	15	challenges	challenge	NOUN
easat-8685	487	16	of	of	ADP
easat-8685	487	17	it	it	PRON
easat-8685	487	18	freelancers	freelancer	VERB
easat-8685	487	19	on	on	ADP
easat-8685	487	20	digital	digital	ADJ
easat-8685	487	21	labor	labor	NOUN
easat-8685	487	22	platforms	platform	NOUN
easat-8685	487	23	:	:	PUNCT
easat-8685	487	24	a	a	DET
easat-8685	487	25	topic	topic	NOUN
easat-8685	487	26	model	model	NOUN
easat-8685	487	27	approach	approach	NOUN
easat-8685	487	28	,	,	PUNCT
easat-8685	487	29	"	"	PUNCT
easat-8685	487	30	electronic	electronic	ADJ
easat-8685	487	31	markets	market	NOUN
easat-8685	487	32	,	,	PUNCT
easat-8685	487	33	vol	vol	NOUN
easat-8685	487	34	.	.	PROPN
easat-8685	487	35	33	33	NUM
easat-8685	487	36	,	,	PUNCT
easat-8685	487	37	no	no	INTJ
easat-8685	487	38	.	.	NOUN
easat-8685	487	39	1	1	NUM
easat-8685	487	40	,	,	PUNCT
easat-8685	487	41	p.	p.	NOUN
easat-8685	487	42	55	55	NUM
easat-8685	487	43	,	,	PUNCT
easat-8685	487	44	2023	2023	NUM
easat-8685	487	45	.	.	PUNCT
easat-8685	488	1	[	[	X
easat-8685	488	2	69	69	NUM
easat-8685	488	3	]	]	PUNCT
easat-8685	488	4	a.	a.	NOUN
easat-8685	488	5	j.	j.	PROPN
easat-8685	488	6	wood	wood	PROPN
easat-8685	488	7	,	,	PUNCT
easat-8685	488	8	m.	m.	NOUN
easat-8685	488	9	graham	graham	PROPN
easat-8685	488	10	,	,	PUNCT
easat-8685	488	11	v.	v.	ADP
easat-8685	488	12	lehdonvirta	lehdonvirta	PROPN
easat-8685	488	13	,	,	PUNCT
easat-8685	488	14	and	and	CCONJ
easat-8685	488	15	i.	i.	PROPN
easat-8685	488	16	hjorth	hjorth	PROPN
easat-8685	488	17	,	,	PUNCT
easat-8685	488	18	"	"	PUNCT
easat-8685	488	19	goodgig	goodgig	ADJ
easat-8685	488	20	,	,	PUNCT
easat-8685	488	21	bad	bad	ADJ
easat-8685	488	22	gig	gig	NOUN
easat-8685	488	23	:	:	PUNCT
easat-8685	488	24	autonomy	autonomy	NOUN
easat-8685	488	25	and	and	CCONJ
easat-8685	488	26	algorithmic	algorithmic	ADJ
easat-8685	488	27	control	control	NOUN
easat-8685	488	28	in	in	ADP
easat-8685	488	29	the	the	DET
easat-8685	488	30	global	global	ADJ
easat-8685	488	31	gig	gig	NOUN
easat-8685	488	32	economy	economy	NOUN
easat-8685	488	33	,	,	PUNCT
easat-8685	488	34	"	"	PUNCT
easat-8685	488	35	work	work	NOUN
easat-8685	488	36	,	,	PUNCT
easat-8685	488	37	employment	employment	NOUN
easat-8685	488	38	and	and	CCONJ
easat-8685	488	39	society	society	NOUN
easat-8685	488	40	,	,	PUNCT
easat-8685	488	41	vol	vol	NOUN
easat-8685	488	42	.	.	PROPN
easat-8685	488	43	33	33	NUM
easat-8685	488	44	,	,	PUNCT
easat-8685	488	45	no	no	INTJ
easat-8685	488	46	.	.	NOUN
easat-8685	488	47	1	1	NUM
easat-8685	488	48	,	,	PUNCT
easat-8685	488	49	pp	pp	ADJ
easat-8685	488	50	.	.	PUNCT
easat-8685	489	1	56	56	NUM
easat-8685	489	2	-	-	SYM
easat-8685	489	3	75	75	NUM
easat-8685	489	4	,	,	PUNCT
easat-8685	489	5	2019	2019	NUM
easat-8685	489	6	.	.	PUNCT
easat-8685	490	1	https://doi.org/10.1177/0950017018785616	https://doi.org/10.1177/0950017018785616	X
easat-8685	491	1	[	[	X
easat-8685	491	2	70	70	X
easat-8685	491	3	]	]	PUNCT
easat-8685	491	4	s.	s.	PROPN
easat-8685	491	5	j.	j.	PROPN
easat-8685	491	6	ashford	ashford	PROPN
easat-8685	491	7	,	,	PUNCT
easat-8685	491	8	b.	b.	PROPN
easat-8685	491	9	b.	b.	PROPN
easat-8685	491	10	caza	caza	PROPN
easat-8685	491	11	,	,	PUNCT
easat-8685	491	12	and	and	CCONJ
easat-8685	491	13	e.	e.	PROPN
easat-8685	491	14	m.	m.	PROPN
easat-8685	491	15	reid	reid	PROPN
easat-8685	491	16	,	,	PUNCT
easat-8685	491	17	"	"	PUNCT
easat-8685	491	18	from	from	ADP
easat-8685	491	19	surviving	survive	VERB
easat-8685	491	20	to	to	ADP
easat-8685	491	21	thriving	thrive	VERB
easat-8685	491	22	in	in	ADP
easat-8685	491	23	the	the	DET
easat-8685	491	24	gig	gig	NOUN
easat-8685	491	25	economy	economy	NOUN
easat-8685	491	26	:	:	PUNCT
easat-8685	491	27	a	a	DET
easat-8685	491	28	research	research	NOUN
easat-8685	491	29	agenda	agenda	NOUN
easat-8685	491	30	for	for	ADP
easat-8685	491	31	individuals	individual	NOUN
easat-8685	491	32	in	in	ADP
easat-8685	491	33	the	the	DET
easat-8685	491	34	new	new	ADJ
easat-8685	491	35	world	world	NOUN
easat-8685	491	36	of	of	ADP
easat-8685	491	37	work	work	NOUN
easat-8685	491	38	,	,	PUNCT
easat-8685	491	39	"	"	PUNCT
easat-8685	491	40	research	research	NOUN
easat-8685	491	41	in	in	ADP
easat-8685	491	42	organizational	organizational	ADJ
easat-8685	491	43	behavior	behavior	NOUN
easat-8685	491	44	,	,	PUNCT
easat-8685	491	45	vol	vol	NOUN
easat-8685	491	46	.	.	PROPN
easat-8685	491	47	38	38	NUM
easat-8685	491	48	,	,	PUNCT
easat-8685	491	49	pp	pp	ADJ
easat-8685	491	50	.	.	PUNCT
easat-8685	492	1	23	23	NUM
easat-8685	492	2	-	-	SYM
easat-8685	492	3	41	41	NUM
easat-8685	492	4	,	,	PUNCT
easat-8685	492	5	2018	2018	NUM
easat-8685	492	6	.	.	PUNCT
easat-8685	493	1	https://doi.org/10.1016/j.riob.2018.11.001	https://doi.org/10.1016/j.riob.2018.11.001	VERB
easat-8685	494	1	[	[	X
easat-8685	494	2	71	71	NUM
easat-8685	494	3	]	]	X
easat-8685	494	4	jobstreet	jobstreet	ADJ
easat-8685	494	5	,	,	PUNCT
easat-8685	494	6	"	"	PUNCT
easat-8685	494	7	inilah	inilah	PROPN
easat-8685	494	8	perbedaan	perbedaan	PROPN
easat-8685	494	9	pegawai	pegawai	PROPN
easat-8685	494	10	harian	harian	PROPN
easat-8685	494	11	lepas	lepas	PROPN
easat-8685	494	12	dengan	dengan	PROPN
easat-8685	494	13	freelancer	freelancer	PROPN
easat-8685	494	14	,	,	PUNCT
easat-8685	494	15	,	,	PUNCT
easat-8685	494	16	"	"	PUNCT
easat-8685	494	17	jakarta	jakarta	PROPN
easat-8685	494	18	,	,	PUNCT
easat-8685	494	19	indonesia	indonesia	PROPN
easat-8685	494	20	.	.	PROPN
easat-8685	494	21	,	,	PUNCT
easat-8685	494	22	2024	2024	NUM
easat-8685	494	23	.	.	PUNCT
easat-8685	495	1	[	[	X
easat-8685	495	2	72	72	NUM
easat-8685	495	3	]	]	PUNCT
easat-8685	495	4	skill	skill	NOUN
easat-8685	495	5	academy	academy	NOUN
easat-8685	495	6	,	,	PUNCT
easat-8685	495	7	"	"	PUNCT
easat-8685	495	8	recommendations	recommendation	NOUN
easat-8685	495	9	for	for	ADP
easat-8685	495	10	7	7	NUM
easat-8685	495	11	freelance	freelance	NOUN
easat-8685	495	12	websites	website	NOUN
easat-8685	495	13	for	for	ADP
easat-8685	495	14	additional	additional	ADJ
easat-8685	495	15	income	income	NOUN
easat-8685	495	16	,	,	PUNCT
easat-8685	495	17	,	,	PUNCT
easat-8685	495	18	"	"	PUNCT
easat-8685	495	19	jakarta	jakarta	PROPN
easat-8685	495	20	,	,	PUNCT
easat-8685	495	21	indonesia	indonesia	PROPN
easat-8685	495	22	,	,	PUNCT
easat-8685	495	23	2024	2024	NUM
easat-8685	495	24	.	.	PUNCT
easat-8685	496	1	[	[	X
easat-8685	496	2	73	73	NUM
easat-8685	496	3	]	]	PUNCT
easat-8685	496	4	badan	badan	PROPN
easat-8685	496	5	pusat	pusat	PROPN
easat-8685	496	6	statistik	statistik	PROPN
easat-8685	496	7	,	,	PUNCT
easat-8685	496	8	"	"	PUNCT
easat-8685	496	9	keadaan	keadaan	PROPN
easat-8685	496	10	pekerja	pekerja	PROPN
easat-8685	496	11	di	di	PROPN
easat-8685	496	12	indonesia	indonesia	PROPN
easat-8685	496	13	,	,	PUNCT
easat-8685	496	14	"	"	PUNCT
easat-8685	496	15	badan	badan	PROPN
easat-8685	496	16	pusat	pusat	PROPN
easat-8685	496	17	statistik	statistik	PROPN
easat-8685	496	18	indonesia	indonesia	PROPN
easat-8685	496	19	,	,	PUNCT
easat-8685	496	20	2024	2024	NUM
easat-8685	496	21	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesiaagustus-2024.html	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesiaagustus-2024.html	X
easat-8685	497	1	[	[	X
easat-8685	497	2	74	74	X
easat-8685	497	3	]	]	PUNCT
easat-8685	497	4	p.	p.	NOUN
easat-8685	497	5	biernacki	biernacki	PROPN
easat-8685	497	6	and	and	CCONJ
easat-8685	497	7	d.	d.	PROPN
easat-8685	497	8	waldorf	waldorf	PROPN
easat-8685	497	9	,	,	PUNCT
easat-8685	497	10	"	"	PUNCT
easat-8685	497	11	snowball	snowball	ADJ
easat-8685	497	12	sampling	sampling	NOUN
easat-8685	497	13	:	:	PUNCT
easat-8685	497	14	problems	problem	NOUN
easat-8685	497	15	and	and	CCONJ
easat-8685	497	16	techniques	technique	NOUN
easat-8685	497	17	of	of	ADP
easat-8685	497	18	chain	chain	NOUN
easat-8685	497	19	referral	referral	NOUN
easat-8685	497	20	sampling	sampling	NOUN
easat-8685	497	21	,	,	PUNCT
easat-8685	497	22	"	"	PUNCT
easat-8685	497	23	sociological	sociological	ADJ
easat-8685	497	24	methods	method	NOUN
easat-8685	497	25	&	&	CCONJ
easat-8685	497	26	research	research	NOUN
easat-8685	497	27	,	,	PUNCT
easat-8685	497	28	vol	vol	NOUN
easat-8685	497	29	.	.	PROPN
easat-8685	497	30	10	10	NUM
easat-8685	497	31	,	,	PUNCT
easat-8685	497	32	no	no	INTJ
easat-8685	497	33	.	.	NOUN
easat-8685	497	34	2	2	NUM
easat-8685	497	35	,	,	PUNCT
easat-8685	497	36	pp	pp	ADJ
easat-8685	497	37	.	.	PUNCT
easat-8685	498	1	141	141	NUM
easat-8685	498	2	-	-	SYM
easat-8685	498	3	163	163	NUM
easat-8685	498	4	,	,	PUNCT
easat-8685	498	5	1981	1981	NUM
easat-8685	498	6	.	.	PUNCT
easat-8685	499	1	https://doi.org/10.1177/004912418101000205	https://doi.org/10.1177/004912418101000205	NOUN
easat-8685	500	1	[	[	X
easat-8685	500	2	75	75	NUM
easat-8685	500	3	]	]	PUNCT
easat-8685	500	4	s.	s.	PROPN
easat-8685	500	5	j.	j.	PROPN
easat-8685	500	6	stratton	stratton	PROPN
easat-8685	500	7	,	,	PUNCT
easat-8685	500	8	"	"	PUNCT
easat-8685	500	9	population	population	NOUN
easat-8685	500	10	sampling	sampling	NOUN
easat-8685	500	11	:	:	PUNCT
easat-8685	500	12	probability	probability	NOUN
easat-8685	500	13	and	and	CCONJ
easat-8685	500	14	non	non	ADJ
easat-8685	500	15	-	-	NOUN
easat-8685	500	16	probability	probability	NOUN
easat-8685	500	17	techniques	technique	NOUN
easat-8685	500	18	,	,	PUNCT
easat-8685	500	19	"	"	PUNCT
easat-8685	500	20	prehospital	prehospital	NOUN
easat-8685	500	21	and	and	CCONJ
easat-8685	500	22	disaster	disaster	NOUN
easat-8685	500	23	medicine	medicine	NOUN
easat-8685	500	24	,	,	PUNCT
easat-8685	500	25	vol	vol	NOUN
easat-8685	500	26	.	.	PROPN
easat-8685	501	1	38	38	NUM
easat-8685	501	2	,	,	PUNCT
easat-8685	501	3	no	no	INTJ
easat-8685	501	4	.	.	NOUN
easat-8685	501	5	2	2	NUM
easat-8685	501	6	,	,	PUNCT
easat-8685	501	7	pp	pp	ADJ
easat-8685	501	8	.	.	PUNCT
easat-8685	502	1	147	147	NUM
easat-8685	502	2	-	-	SYM
easat-8685	502	3	148	148	NUM
easat-8685	502	4	,	,	PUNCT
easat-8685	502	5	2023	2023	NUM
easat-8685	502	6	.	.	PUNCT
easat-8685	503	1	https://doi.org/10.1017/s1049023x23000304	https://doi.org/10.1017/s1049023x23000304	X
easat-8685	504	1	[	[	X
easat-8685	504	2	76	76	NUM
easat-8685	504	3	]	]	X
easat-8685	504	4	k.	k.	PROPN
easat-8685	504	5	leighton	leighton	PROPN
easat-8685	504	6	,	,	PUNCT
easat-8685	504	7	s.	s.	PROPN
easat-8685	504	8	kardong	kardong	PROPN
easat-8685	504	9	-	-	PUNCT
easat-8685	504	10	edgren	edgren	PROPN
easat-8685	504	11	,	,	PUNCT
easat-8685	504	12	t.	t.	NOUN
easat-8685	504	13	schneidereith	schneidereith	NOUN
easat-8685	504	14	,	,	PUNCT
easat-8685	504	15	and	and	CCONJ
easat-8685	504	16	c.	c.	PROPN
easat-8685	504	17	foisy	foisy	ADJ
easat-8685	504	18	-	-	PUNCT
easat-8685	504	19	doll	doll	NOUN
easat-8685	504	20	,	,	PUNCT
easat-8685	504	21	"	"	PUNCT
easat-8685	504	22	using	use	VERB
easat-8685	504	23	social	social	ADJ
easat-8685	504	24	media	medium	NOUN
easat-8685	504	25	and	and	CCONJ
easat-8685	504	26	snowball	snowball	NOUN
easat-8685	504	27	sampling	sample	VERB
easat-8685	504	28	as	as	ADP
easat-8685	504	29	an	an	DET
easat-8685	504	30	alternative	alternative	ADJ
easat-8685	504	31	recruitment	recruitment	NOUN
easat-8685	504	32	strategy	strategy	NOUN
easat-8685	504	33	for	for	ADP
easat-8685	504	34	research	research	NOUN
easat-8685	504	35	,	,	PUNCT
easat-8685	504	36	"	"	PUNCT
easat-8685	504	37	clinical	clinical	ADJ
easat-8685	504	38	simulation	simulation	NOUN
easat-8685	504	39	in	in	ADP
easat-8685	504	40	nursing	nursing	NOUN
easat-8685	504	41	,	,	PUNCT
easat-8685	504	42	vol	vol	NOUN
easat-8685	504	43	.	.	PROPN
easat-8685	505	1	55	55	NUM
easat-8685	505	2	,	,	PUNCT
easat-8685	505	3	pp	pp	ADJ
easat-8685	505	4	.	.	PUNCT
easat-8685	506	1	37	37	NUM
easat-8685	506	2	-	-	SYM
easat-8685	506	3	42	42	NUM
easat-8685	506	4	,	,	PUNCT
easat-8685	506	5	2021	2021	NUM
easat-8685	506	6	.	.	PUNCT
easat-8685	507	1	https://doi.org/10.1016/j.ecns.2021.03.006	https://doi.org/10.1016/j.ecns.2021.03.006	NOUN
easat-8685	507	2	[	[	X
easat-8685	507	3	77	77	NUM
easat-8685	507	4	]	]	X
easat-8685	507	5	j.	j.	PROPN
easat-8685	507	6	t.	t.	PROPN
easat-8685	507	7	roscoe	roscoe	PROPN
easat-8685	507	8	,	,	PUNCT
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easat-8685	507	10	research	research	NOUN
easat-8685	507	11	statistics	statistic	NOUN
easat-8685	507	12	for	for	ADP
easat-8685	507	13	the	the	DET
easat-8685	507	14	behavioural	behavioural	ADJ
easat-8685	507	15	sciences	science	NOUN
easat-8685	507	16	,	,	PUNCT
easat-8685	507	17	,	,	PUNCT
easat-8685	507	18	2nd	2nd	ADJ
easat-8685	507	19	ed	ed	NOUN
easat-8685	507	20	.	.	PUNCT
easat-8685	508	1	ed	ed	NOUN
easat-8685	508	2	.	.	PUNCT
easat-8685	509	1	new	new	PROPN
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easat-8685	509	3	:	:	PUNCT
easat-8685	509	4	holt	holt	PROPN
easat-8685	509	5	rinehart	rinehart	PROPN
easat-8685	509	6	&	&	CCONJ
easat-8685	509	7	winston	winston	PROPN
easat-8685	509	8	,	,	PUNCT
easat-8685	509	9	,	,	PUNCT
easat-8685	509	10	1975	1975	NUM
easat-8685	509	11	.	.	PUNCT
easat-8685	510	1	https://doi.org/10.1186/s40854-021-00234-4	https://doi.org/10.1186/s40854-021-00234-4	NUM
easat-8685	510	2	https://doi.org/10.1016/j.joep.2017.05.005	https://doi.org/10.1016/j.joep.2017.05.005	VERB
easat-8685	510	3	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
easat-8685	510	4	https://doi.org/10.1080/20954816.2023.2189798	https://doi.org/10.1080/20954816.2023.2189798	PROPN
easat-8685	510	5	https://doi.org/10.1080/20954816.2022.2130501	https://doi.org/10.1080/20954816.2022.2130501	PROPN
easat-8685	511	1	https://doi.org/10.1080/01900692.2020.1728313	https://doi.org/10.1080/01900692.2020.1728313	PROPN
easat-8685	511	2	https://doi.org/10.1108/agjsr-03-2023-0133	https://doi.org/10.1108/agjsr-03-2023-0133	ADP
easat-8685	511	3	https://doi.org/10.3390/su12208372	https://doi.org/10.3390/su12208372	X
easat-8685	511	4	https://doi.org/10.1016/j.hrmr.2009.04.001	https://doi.org/10.1016/j.hrmr.2009.04.001	PROPN
easat-8685	511	5	https://doi.org/10.1080/09585199400000020	https://doi.org/10.1080/09585199400000020	X
easat-8685	511	6	https://doi.org/10.25300/misq/2016/40.2.01	https://doi.org/10.25300/misq/2016/40.2.01	PROPN
easat-8685	511	7	https://doi.org/10.1080/07421222.2019.1705506	https://doi.org/10.1080/07421222.2019.1705506	PROPN
easat-8685	511	8	https://doi.org/10.1177/0950017018785616	https://doi.org/10.1177/0950017018785616	X
easat-8685	511	9	https://doi.org/10.1016/j.riob.2018.11.001	https://doi.org/10.1016/j.riob.2018.11.001	VERB
easat-8685	511	10	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesia-agustus-2024.html	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesia-agustus-2024.html	PROPN
easat-8685	511	11	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesia-agustus-2024.html	https://www.bps.go.id/id/publication/2024/12/09/e1d598ff2e31af0983bb011b/keadaan-pekerja-di-indonesia-agustus-2024.html	PROPN
easat-8685	511	12	https://doi.org/10.1177/004912418101000205	https://doi.org/10.1177/004912418101000205	VERB
easat-8685	511	13	https://doi.org/10.1017/s1049023x23000304	https://doi.org/10.1017/s1049023x23000304	NUM
easat-8685	511	14	https://doi.org/10.1016/j.ecns.2021.03.006	https://doi.org/10.1016/j.ecns.2021.03.006	NOUN
easat-8685	511	15	635	635	NUM
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easat-8685	511	21	issn	issn	PROPN
easat-8685	511	22	:	:	PUNCT
easat-8685	511	23	2576	2576	NUM
easat-8685	511	24	-	-	SYM
easat-8685	511	25	8484	8484	NUM
easat-8685	511	26	vol	vol	NOUN
easat-8685	511	27	.	.	PROPN
easat-8685	512	1	9	9	NUM
easat-8685	512	2	,	,	PUNCT
easat-8685	512	3	no	no	INTJ
easat-8685	512	4	.	.	NOUN
easat-8685	513	1	7	7	NUM
easat-8685	513	2	:	:	PUNCT
easat-8685	513	3	622	622	NUM
easat-8685	513	4	-	-	SYM
easat-8685	513	5	635	635	NUM
easat-8685	513	6	,	,	PUNCT
easat-8685	513	7	2025	2025	NUM
easat-8685	513	8	doi	doi	NOUN
easat-8685	513	9	:	:	PUNCT
easat-8685	513	10	10.55214/25768484.v9i7.8685	10.55214/25768484.v9i7.8685	NUM
easat-8685	513	11	©	©	PROPN
easat-8685	513	12	2025	2025	NUM
easat-8685	513	13	by	by	ADP
easat-8685	513	14	the	the	DET
easat-8685	513	15	authors	author	NOUN
easat-8685	513	16	;	;	PUNCT
easat-8685	513	17	licensee	licensee	PROPN
easat-8685	513	18	learning	learning	NOUN
easat-8685	513	19	gate	gate	NOUN
easat-8685	514	1	[	[	X
easat-8685	514	2	78	78	NUM
easat-8685	514	3	]	]	X
easat-8685	514	4	u.	u.	NOUN
easat-8685	514	5	sekaran	sekaran	PROPN
easat-8685	514	6	and	and	CCONJ
easat-8685	514	7	s.	s.	PROPN
easat-8685	514	8	bougie	bougie	PROPN
easat-8685	514	9	,	,	PUNCT
easat-8685	514	10	research	research	NOUN
easat-8685	514	11	methods	method	NOUN
easat-8685	514	12	for	for	ADP
easat-8685	514	13	business	business	NOUN
easat-8685	514	14	:	:	PUNCT
easat-8685	514	15	a	a	DET
easat-8685	514	16	skill	skill	NOUN
easat-8685	514	17	building	building	NOUN
easat-8685	514	18	approach	approach	NOUN
easat-8685	514	19	,	,	PUNCT
easat-8685	514	20	.	.	PUNCT
easat-8685	515	1	london	london	PROPN
easat-8685	515	2	,	,	PUNCT
easat-8685	515	3	uk	uk	PROPN
easat-8685	515	4	:	:	PUNCT
easat-8685	515	5	john	john	PROPN
easat-8685	515	6	wiley	wiley	PROPN
easat-8685	515	7	&	&	CCONJ
easat-8685	515	8	sons	son	NOUN
easat-8685	515	9	,	,	PUNCT
easat-8685	515	10	,	,	PUNCT
easat-8685	515	11	2011	2011	NUM
easat-8685	515	12	.	.	PUNCT
easat-8685	516	1	5th	5th	ADJ
easat-8685	516	2	ed	ed	NOUN
easat-8685	516	3	.	.	PUNCT
easat-8685	517	1	[	[	X
easat-8685	517	2	79	79	NUM
easat-8685	517	3	]	]	PUNCT
easat-8685	517	4	m.	m.	NOUN
easat-8685	517	5	adem	adem	PROPN
easat-8685	517	6	,	,	PUNCT
easat-8685	517	7	t.	t.	PROPN
easat-8685	517	8	desta	desta	PROPN
easat-8685	517	9	,	,	PUNCT
easat-8685	517	10	and	and	CCONJ
easat-8685	517	11	b.	b.	PROPN
easat-8685	517	12	girma	girma	PROPN
easat-8685	517	13	,	,	PUNCT
easat-8685	517	14	"	"	PUNCT
easat-8685	517	15	determinants	determinant	NOUN
easat-8685	517	16	of	of	ADP
easat-8685	517	17	tax	tax	NOUN
easat-8685	517	18	compliance	compliance	NOUN
easat-8685	517	19	behavior	behavior	NOUN
easat-8685	517	20	:	:	PUNCT
easat-8685	517	21	a	a	DET
easat-8685	517	22	case	case	NOUN
easat-8685	517	23	study	study	NOUN
easat-8685	517	24	in	in	ADP
easat-8685	517	25	ethiopia	ethiopia	PROPN
easat-8685	517	26	,	,	PUNCT
easat-8685	517	27	"	"	PUNCT
easat-8685	517	28	sage	sage	NOUN
easat-8685	517	29	open	open	ADJ
easat-8685	517	30	,	,	PUNCT
easat-8685	517	31	vol	vol	NOUN
easat-8685	517	32	.	.	PROPN
easat-8685	517	33	14	14	NUM
easat-8685	517	34	,	,	PUNCT
easat-8685	517	35	no	no	INTJ
easat-8685	517	36	.	.	NOUN
easat-8685	517	37	4	4	NUM
easat-8685	517	38	,	,	PUNCT
easat-8685	517	39	p.	p.	NOUN
easat-8685	517	40	21582440241292869	21582440241292869	NUM
easat-8685	517	41	,	,	PUNCT
easat-8685	517	42	2024	2024	NUM
easat-8685	517	43	.	.	PUNCT
easat-8685	518	1	https://doi.org/10.1177/21582440241292869	https://doi.org/10.1177/21582440241292869	NOUN
easat-8685	519	1	[	[	X
easat-8685	519	2	80	80	NUM
easat-8685	519	3	]	]	PUNCT
easat-8685	519	4	k.	k.	PROPN
easat-8685	519	5	gangl	gangl	PROPN
easat-8685	519	6	,	,	PUNCT
easat-8685	519	7	e.	e.	PROPN
easat-8685	519	8	hofmann	hofmann	PROPN
easat-8685	519	9	,	,	PUNCT
easat-8685	519	10	and	and	CCONJ
easat-8685	519	11	e.	e.	PROPN
easat-8685	519	12	kirchler	kirchler	PROPN
easat-8685	519	13	,	,	PUNCT
easat-8685	519	14	"	"	PUNCT
easat-8685	519	15	tax	tax	NOUN
easat-8685	519	16	authorities	authority	NOUN
easat-8685	519	17	'	'	PART
easat-8685	519	18	interaction	interaction	NOUN
easat-8685	519	19	with	with	ADP
easat-8685	519	20	taxpayers	taxpayer	NOUN
easat-8685	519	21	:	:	PUNCT
easat-8685	519	22	a	a	DET
easat-8685	519	23	conception	conception	NOUN
easat-8685	519	24	of	of	ADP
easat-8685	519	25	compliance	compliance	NOUN
easat-8685	519	26	in	in	ADP
easat-8685	519	27	social	social	ADJ
easat-8685	519	28	dilemmas	dilemma	NOUN
easat-8685	519	29	by	by	ADP
easat-8685	519	30	power	power	NOUN
easat-8685	519	31	and	and	CCONJ
easat-8685	519	32	trust	trust	NOUN
easat-8685	519	33	,	,	PUNCT
easat-8685	519	34	"	"	PUNCT
easat-8685	519	35	new	new	ADJ
easat-8685	519	36	ideas	idea	NOUN
easat-8685	519	37	in	in	ADP
easat-8685	519	38	psychology	psychology	NOUN
easat-8685	519	39	,	,	PUNCT
easat-8685	519	40	vol	vol	NOUN
easat-8685	519	41	.	.	PROPN
easat-8685	519	42	37	37	NUM
easat-8685	519	43	,	,	PUNCT
easat-8685	519	44	pp	pp	ADJ
easat-8685	519	45	.	.	PUNCT
easat-8685	520	1	13	13	NUM
easat-8685	520	2	-	-	SYM
easat-8685	520	3	23	23	NUM
easat-8685	520	4	,	,	PUNCT
easat-8685	520	5	2015	2015	NUM
easat-8685	520	6	.	.	PUNCT
easat-8685	521	1	https://doi.org/10.1016/j.newideapsych.2014.12.001	https://doi.org/10.1016/j.newideapsych.2014.12.001	VERB
easat-8685	521	2	[	[	X
easat-8685	521	3	81	81	NUM
easat-8685	521	4	]	]	PUNCT
easat-8685	521	5	e.	e.	PROPN
easat-8685	521	6	hofmann	hofmann	PROPN
easat-8685	521	7	,	,	PUNCT
easat-8685	521	8	k.	k.	PROPN
easat-8685	521	9	gangl	gangl	PROPN
easat-8685	521	10	,	,	PUNCT
easat-8685	521	11	e.	e.	PROPN
easat-8685	521	12	kirchler	kirchler	PROPN
easat-8685	521	13	,	,	PUNCT
easat-8685	521	14	and	and	CCONJ
easat-8685	521	15	j.	j.	PROPN
easat-8685	521	16	stark	stark	PROPN
easat-8685	521	17	,	,	PUNCT
easat-8685	521	18	"	"	PUNCT
easat-8685	521	19	enhancing	enhance	VERB
easat-8685	521	20	tax	tax	NOUN
easat-8685	521	21	compliance	compliance	NOUN
easat-8685	521	22	through	through	ADP
easat-8685	521	23	coercive	coercive	ADJ
easat-8685	521	24	and	and	CCONJ
easat-8685	521	25	legitimate	legitimate	ADJ
easat-8685	521	26	power	power	NOUN
easat-8685	521	27	of	of	ADP
easat-8685	521	28	tax	tax	NOUN
easat-8685	521	29	authorities	authority	NOUN
easat-8685	521	30	by	by	ADP
easat-8685	521	31	concurrently	concurrently	ADV
easat-8685	521	32	diminishing	diminish	VERB
easat-8685	521	33	or	or	CCONJ
easat-8685	521	34	facilitating	facilitate	VERB
easat-8685	521	35	trust	trust	NOUN
easat-8685	521	36	in	in	ADP
easat-8685	521	37	tax	tax	NOUN
easat-8685	521	38	authorities	authority	NOUN
easat-8685	521	39	,	,	PUNCT
easat-8685	521	40	"	"	PUNCT
easat-8685	521	41	law	law	NOUN
easat-8685	521	42	&	&	CCONJ
easat-8685	521	43	policy	policy	NOUN
easat-8685	521	44	,	,	PUNCT
easat-8685	521	45	vol	vol	NOUN
easat-8685	521	46	.	.	PROPN
easat-8685	522	1	36	36	NUM
easat-8685	522	2	,	,	PUNCT
easat-8685	522	3	no	no	INTJ
easat-8685	522	4	.	.	NOUN
easat-8685	522	5	3	3	NUM
easat-8685	522	6	,	,	PUNCT
easat-8685	522	7	pp	pp	ADJ
easat-8685	522	8	.	.	PUNCT
easat-8685	523	1	290	290	NUM
easat-8685	523	2	-	-	SYM
easat-8685	523	3	313	313	NUM
easat-8685	523	4	,	,	PUNCT
easat-8685	523	5	2014	2014	NUM
easat-8685	523	6	.	.	PUNCT
easat-8685	524	1	[	[	X
easat-8685	524	2	82	82	X
easat-8685	524	3	]	]	X
easat-8685	524	4	b.	b.	PROPN
easat-8685	524	5	kastlunger	kastlunger	PROPN
easat-8685	524	6	,	,	PUNCT
easat-8685	524	7	e.	e.	PROPN
easat-8685	524	8	lozza	lozza	PROPN
easat-8685	524	9	,	,	PUNCT
easat-8685	524	10	e.	e.	PROPN
easat-8685	524	11	kirchler	kirchler	PROPN
easat-8685	524	12	,	,	PUNCT
easat-8685	524	13	and	and	CCONJ
easat-8685	524	14	a.	a.	NOUN
easat-8685	524	15	schabmann	schabmann	PROPN
easat-8685	524	16	,	,	PUNCT
easat-8685	524	17	"	"	PUNCT
easat-8685	524	18	powerful	powerful	ADJ
easat-8685	524	19	authorities	authority	NOUN
easat-8685	524	20	and	and	CCONJ
easat-8685	524	21	trusting	trust	VERB
easat-8685	524	22	citizens	citizen	NOUN
easat-8685	524	23	:	:	PUNCT
easat-8685	524	24	the	the	DET
easat-8685	524	25	slippery	slippery	ADJ
easat-8685	524	26	slope	slope	NOUN
easat-8685	524	27	framework	framework	NOUN
easat-8685	524	28	and	and	CCONJ
easat-8685	524	29	tax	tax	NOUN
easat-8685	524	30	compliance	compliance	NOUN
easat-8685	524	31	in	in	ADP
easat-8685	524	32	italy	italy	PROPN
easat-8685	524	33	,	,	PUNCT
easat-8685	524	34	"	"	PUNCT
easat-8685	524	35	journal	journal	NOUN
easat-8685	524	36	of	of	ADP
easat-8685	524	37	economic	economic	ADJ
easat-8685	524	38	psychology	psychology	NOUN
easat-8685	524	39	,	,	PUNCT
easat-8685	524	40	vol	vol	NOUN
easat-8685	524	41	.	.	PROPN
easat-8685	524	42	34	34	NUM
easat-8685	524	43	,	,	PUNCT
easat-8685	524	44	pp	pp	ADJ
easat-8685	524	45	.	.	PUNCT
easat-8685	525	1	36	36	NUM
easat-8685	525	2	-	-	SYM
easat-8685	525	3	45	45	NUM
easat-8685	525	4	,	,	PUNCT
easat-8685	525	5	2013	2013	NUM
easat-8685	525	6	.	.	PUNCT
easat-8685	526	1	https://doi.org/10.1016/j.joep.2012.11.007	https://doi.org/10.1016/j.joep.2012.11.007	PROPN
easat-8685	526	2	[	[	X
easat-8685	526	3	83	83	NUM
easat-8685	526	4	]	]	X
easat-8685	526	5	j.	j.	PROPN
easat-8685	526	6	alm	alm	PROPN
easat-8685	526	7	et	et	PROPN
easat-8685	526	8	al	al	PROPN
easat-8685	526	9	.	.	PROPN
easat-8685	526	10	,	,	PUNCT
easat-8685	526	11	"	"	PUNCT
easat-8685	526	12	rethinking	rethink	VERB
easat-8685	526	13	the	the	DET
easat-8685	526	14	research	research	NOUN
easat-8685	526	15	paradigms	paradigm	VERB
easat-8685	526	16	for	for	ADP
easat-8685	526	17	analysing	analyse	VERB
easat-8685	526	18	tax	tax	NOUN
easat-8685	526	19	compliance	compliance	NOUN
easat-8685	526	20	behaviour	behaviour	NOUN
easat-8685	526	21	,	,	PUNCT
easat-8685	526	22	"	"	PUNCT
easat-8685	526	23	in	in	ADP
easat-8685	526	24	cesifo	cesifo	PROPN
easat-8685	526	25	forum	forum	PROPN
easat-8685	526	26	,	,	PUNCT
easat-8685	526	27	2012	2012	NUM
easat-8685	526	28	,	,	PUNCT
easat-8685	526	29	vol	vol	NOUN
easat-8685	526	30	.	.	PROPN
easat-8685	526	31	13	13	NUM
easat-8685	526	32	,	,	PUNCT
easat-8685	526	33	no	no	INTJ
easat-8685	526	34	.	.	NOUN
easat-8685	526	35	2	2	NUM
easat-8685	526	36	:	:	PUNCT
easat-8685	526	37	münchen	münchen	NOUN
easat-8685	526	38	:	:	PUNCT
easat-8685	526	39	ifo	ifo	PROPN
easat-8685	526	40	institut	institut	PROPN
easat-8685	526	41	-	-	PUNCT
easat-8685	526	42	leibniz	leibniz	PROPN
easat-8685	526	43	-	-	PUNCT
easat-8685	526	44	institut	institut	PROPN
easat-8685	526	45	für	für	NOUN
easat-8685	526	46	wirtschaftsforschung	wirtschaftsforschung	VERB
easat-8685	526	47	an	an	DET
easat-8685	526	48	der	der	NOUN
easat-8685	526	49	…	…	PUNCT
easat-8685	526	50	,	,	PUNCT
easat-8685	526	51	pp	pp	ADJ
easat-8685	526	52	.	.	PUNCT
easat-8685	527	1	33	33	NUM
easat-8685	527	2	-	-	SYM
easat-8685	527	3	40	40	NUM
easat-8685	527	4	.	.	PUNCT
easat-8685	528	1	[	[	X
easat-8685	528	2	84	84	NUM
easat-8685	528	3	]	]	X
easat-8685	528	4	n.	n.	PROPN
easat-8685	528	5	hayat	hayat	PROPN
easat-8685	528	6	,	,	PUNCT
easat-8685	528	7	a.	a.	NOUN
easat-8685	528	8	a.	a.	NOUN
easat-8685	528	9	salameh	salameh	PROPN
easat-8685	528	10	,	,	PUNCT
easat-8685	528	11	a.	a.	NOUN
easat-8685	528	12	a.	a.	PROPN
easat-8685	528	13	mamun	mamun	PROPN
easat-8685	528	14	,	,	PUNCT
easat-8685	528	15	m.	m.	NOUN
easat-8685	528	16	helmi	helmi	PROPN
easat-8685	528	17	ali	ali	PROPN
easat-8685	528	18	,	,	PUNCT
easat-8685	528	19	and	and	CCONJ
easat-8685	528	20	z.	z.	PROPN
easat-8685	528	21	k.	k.	PROPN
easat-8685	528	22	m.	m.	PROPN
easat-8685	528	23	makhbul	makhbul	PROPN
easat-8685	528	24	,	,	PUNCT
easat-8685	528	25	"	"	PUNCT
easat-8685	528	26	tax	tax	NOUN
easat-8685	528	27	compliance	compliance	NOUN
easat-8685	528	28	behavior	behavior	NOUN
easat-8685	528	29	among	among	ADP
easat-8685	528	30	malaysian	malaysian	ADJ
easat-8685	528	31	taxpayers	taxpayer	NOUN
easat-8685	528	32	:	:	PUNCT
easat-8685	528	33	a	a	DET
easat-8685	528	34	dual	dual	ADJ
easat-8685	528	35	-	-	PUNCT
easat-8685	528	36	stage	stage	NOUN
easat-8685	528	37	pls	pls	NOUN
easat-8685	528	38	-	-	PUNCT
easat-8685	528	39	sem	sem	NOUN
easat-8685	528	40	and	and	CCONJ
easat-8685	528	41	ann	ann	PROPN
easat-8685	528	42	analysis	analysis	NOUN
easat-8685	528	43	,	,	PUNCT
easat-8685	528	44	"	"	PUNCT
easat-8685	528	45	sage	sage	NOUN
easat-8685	528	46	open	open	ADJ
easat-8685	528	47	,	,	PUNCT
easat-8685	528	48	vol	vol	NOUN
easat-8685	528	49	.	.	PROPN
easat-8685	528	50	12	12	NUM
easat-8685	528	51	,	,	PUNCT
easat-8685	528	52	no	no	INTJ
easat-8685	528	53	.	.	NOUN
easat-8685	529	1	3	3	NUM
easat-8685	529	2	,	,	PUNCT
easat-8685	529	3	p.	p.	NOUN
easat-8685	529	4	21582440221127190	21582440221127190	NUM
easat-8685	529	5	,	,	PUNCT
easat-8685	529	6	2022	2022	NUM
easat-8685	529	7	.	.	PUNCT
easat-8685	530	1	https://doi.org/10.1177/21582440221127190	https://doi.org/10.1177/21582440221127190	VERB
easat-8685	531	1	[	[	X
easat-8685	531	2	85	85	NUM
easat-8685	531	3	]	]	PUNCT
easat-8685	531	4	f.	f.	PROPN
easat-8685	531	5	p.	p.	PROPN
easat-8685	531	6	da	da	PROPN
easat-8685	531	7	silva	silva	PROPN
easat-8685	531	8	,	,	PUNCT
easat-8685	531	9	r.	r.	PROPN
easat-8685	531	10	guerreiro	guerreiro	PROPN
easat-8685	531	11	,	,	PUNCT
easat-8685	531	12	and	and	CCONJ
easat-8685	531	13	e.	e.	PROPN
easat-8685	531	14	flores	flores	PROPN
easat-8685	531	15	,	,	PUNCT
easat-8685	531	16	"	"	PUNCT
easat-8685	531	17	voluntary	voluntary	ADJ
easat-8685	531	18	versus	versus	ADP
easat-8685	531	19	enforced	enforce	VERB
easat-8685	531	20	tax	tax	NOUN
easat-8685	531	21	compliance	compliance	NOUN
easat-8685	531	22	:	:	PUNCT
easat-8685	531	23	the	the	DET
easat-8685	531	24	slippery	slippery	ADJ
easat-8685	531	25	slope	slope	NOUN
easat-8685	531	26	framework	framework	NOUN
easat-8685	531	27	in	in	ADP
easat-8685	531	28	the	the	DET
easat-8685	531	29	brazilian	brazilian	ADJ
easat-8685	531	30	context	context	NOUN
easat-8685	531	31	,	,	PUNCT
easat-8685	531	32	"	"	PUNCT
easat-8685	531	33	international	international	ADJ
easat-8685	531	34	review	review	NOUN
easat-8685	531	35	of	of	ADP
easat-8685	531	36	economics	economic	NOUN
easat-8685	531	37	,	,	PUNCT
easat-8685	531	38	vol	vol	NOUN
easat-8685	531	39	.	.	PROPN
easat-8685	532	1	66	66	NUM
easat-8685	532	2	,	,	PUNCT
easat-8685	532	3	no	no	INTJ
easat-8685	532	4	.	.	NOUN
easat-8685	532	5	2	2	NUM
easat-8685	532	6	,	,	PUNCT
easat-8685	532	7	pp	pp	ADJ
easat-8685	532	8	.	.	PUNCT
easat-8685	533	1	147	147	NUM
easat-8685	533	2	-	-	SYM
easat-8685	533	3	180	180	NUM
easat-8685	533	4	,	,	PUNCT
easat-8685	533	5	2019	2019	NUM
easat-8685	533	6	.	.	PUNCT
easat-8685	534	1	[	[	X
easat-8685	534	2	86	86	NUM
easat-8685	534	3	]	]	PUNCT
easat-8685	534	4	e.	e.	PROPN
easat-8685	534	5	hofmann	hofmann	PROPN
easat-8685	534	6	,	,	PUNCT
easat-8685	534	7	b.	b.	PROPN
easat-8685	534	8	hartl	hartl	PROPN
easat-8685	534	9	,	,	PUNCT
easat-8685	534	10	k.	k.	PROPN
easat-8685	534	11	gangl	gangl	PROPN
easat-8685	534	12	,	,	PUNCT
easat-8685	534	13	m.	m.	NOUN
easat-8685	534	14	hartner	hartner	NOUN
easat-8685	534	15	-	-	PUNCT
easat-8685	534	16	tiefenthaler	tiefenthaler	NOUN
easat-8685	534	17	,	,	PUNCT
easat-8685	534	18	and	and	CCONJ
easat-8685	534	19	e.	e.	PROPN
easat-8685	534	20	kirchler	kirchler	PROPN
easat-8685	534	21	,	,	PUNCT
easat-8685	534	22	"	"	PUNCT
easat-8685	534	23	authorities	authority	NOUN
easat-8685	534	24	'	'	PART
easat-8685	534	25	coercive	coercive	ADJ
easat-8685	534	26	and	and	CCONJ
easat-8685	534	27	legitimate	legitimate	ADJ
easat-8685	534	28	power	power	NOUN
easat-8685	534	29	:	:	PUNCT
easat-8685	534	30	the	the	DET
easat-8685	534	31	impact	impact	NOUN
easat-8685	534	32	on	on	ADP
easat-8685	534	33	cognitions	cognition	NOUN
easat-8685	534	34	underlying	underlie	VERB
easat-8685	534	35	cooperation	cooperation	NOUN
easat-8685	534	36	,	,	PUNCT
easat-8685	534	37	"	"	PUNCT
easat-8685	534	38	frontiers	frontier	NOUN
easat-8685	534	39	in	in	ADP
easat-8685	534	40	psychology	psychology	NOUN
easat-8685	534	41	,	,	PUNCT
easat-8685	534	42	vol	vol	NOUN
easat-8685	534	43	.	.	PROPN
easat-8685	534	44	8	8	NUM
easat-8685	534	45	,	,	PUNCT
easat-8685	534	46	p.	p.	NOUN
easat-8685	534	47	5	5	NUM
easat-8685	534	48	,	,	PUNCT
easat-8685	534	49	2017	2017	NUM
easat-8685	534	50	.	.	PUNCT
easat-8685	535	1	[	[	X
easat-8685	535	2	87	87	NUM
easat-8685	535	3	]	]	PUNCT
easat-8685	535	4	j.	j.	PROPN
easat-8685	535	5	alm	alm	PROPN
easat-8685	535	6	,	,	PUNCT
easat-8685	535	7	p.	p.	PROPN
easat-8685	535	8	gerbrands	gerbrand	NOUN
easat-8685	535	9	,	,	PUNCT
easat-8685	535	10	and	and	CCONJ
easat-8685	535	11	e.	e.	PROPN
easat-8685	535	12	kirchler	kirchler	PROPN
easat-8685	535	13	,	,	PUNCT
easat-8685	535	14	"	"	PUNCT
easat-8685	535	15	using	use	VERB
easat-8685	535	16	“	"	PUNCT
easat-8685	535	17	responsive	responsive	ADJ
easat-8685	535	18	regulation	regulation	NOUN
easat-8685	535	19	”	"	PUNCT
easat-8685	535	20	to	to	PART
easat-8685	535	21	reduce	reduce	VERB
easat-8685	535	22	tax	tax	NOUN
easat-8685	535	23	base	base	NOUN
easat-8685	535	24	erosion	erosion	NOUN
easat-8685	535	25	,	,	PUNCT
easat-8685	535	26	"	"	PUNCT
easat-8685	535	27	regulation	regulation	NOUN
easat-8685	535	28	&	&	CCONJ
easat-8685	535	29	governance	governance	NOUN
easat-8685	535	30	,	,	PUNCT
easat-8685	535	31	vol	vol	NOUN
easat-8685	535	32	.	.	PROPN
easat-8685	535	33	16	16	NUM
easat-8685	535	34	,	,	PUNCT
easat-8685	535	35	no	no	INTJ
easat-8685	535	36	.	.	NOUN
easat-8685	535	37	3	3	NUM
easat-8685	535	38	,	,	PUNCT
easat-8685	535	39	pp	pp	ADJ
easat-8685	535	40	.	.	PUNCT
easat-8685	536	1	738	738	NUM
easat-8685	536	2	-	-	SYM
easat-8685	536	3	759	759	NUM
easat-8685	536	4	,	,	PUNCT
easat-8685	536	5	2022	2022	NUM
easat-8685	536	6	.	.	PUNCT
easat-8685	537	1	[	[	X
easat-8685	537	2	88	88	NUM
easat-8685	537	3	]	]	X
easat-8685	537	4	d.	d.	PROPN
easat-8685	537	5	musimenta	musimenta	PROPN
easat-8685	537	6	,	,	PUNCT
easat-8685	537	7	"	"	PUNCT
easat-8685	537	8	knowledge	knowledge	NOUN
easat-8685	537	9	requirements	requirement	NOUN
easat-8685	537	10	,	,	PUNCT
easat-8685	537	11	tax	tax	NOUN
easat-8685	537	12	complexity	complexity	NOUN
easat-8685	537	13	,	,	PUNCT
easat-8685	537	14	compliance	compliance	NOUN
easat-8685	537	15	costs	cost	NOUN
easat-8685	537	16	and	and	CCONJ
easat-8685	537	17	tax	tax	NOUN
easat-8685	537	18	compliance	compliance	NOUN
easat-8685	537	19	in	in	ADP
easat-8685	537	20	uganda	uganda	PROPN
easat-8685	537	21	,	,	PUNCT
easat-8685	537	22	"	"	PUNCT
easat-8685	537	23	cogent	cogent	NOUN
easat-8685	537	24	business	business	NOUN
easat-8685	537	25	&	&	CCONJ
easat-8685	537	26	management	management	PROPN
easat-8685	537	27	,	,	PUNCT
easat-8685	537	28	vol	vol	NOUN
easat-8685	537	29	.	.	PROPN
easat-8685	537	30	7	7	NUM
easat-8685	537	31	,	,	PUNCT
easat-8685	537	32	no	no	INTJ
easat-8685	537	33	.	.	NOUN
easat-8685	537	34	1	1	NUM
easat-8685	537	35	,	,	PUNCT
easat-8685	537	36	p.	p.	NOUN
easat-8685	537	37	1812220	1812220	NUM
easat-8685	537	38	,	,	PUNCT
easat-8685	537	39	2020	2020	NUM
easat-8685	537	40	.	.	PUNCT
easat-8685	537	41	https://doi.org/10.1080/23311975.2020.1812220	https://doi.org/10.1080/23311975.2020.1812220	VERB
easat-8685	538	1	[	[	X
easat-8685	538	2	89	89	NUM
easat-8685	538	3	]	]	PUNCT
easat-8685	538	4	k.-e	k.-e	PROPN
easat-8685	538	5	.	.	PUNCT
easat-8685	539	1	wärneryd	wärneryd	PROPN
easat-8685	539	2	and	and	CCONJ
easat-8685	539	3	b.	b.	PROPN
easat-8685	539	4	walerud	walerud	PROPN
easat-8685	539	5	,	,	PUNCT
easat-8685	539	6	"	"	PUNCT
easat-8685	539	7	taxes	taxis	NOUN
easat-8685	539	8	and	and	CCONJ
easat-8685	539	9	economic	economic	ADJ
easat-8685	539	10	behavior	behavior	NOUN
easat-8685	539	11	:	:	PUNCT
easat-8685	539	12	some	some	DET
easat-8685	539	13	interview	interview	NOUN
easat-8685	539	14	data	datum	NOUN
easat-8685	539	15	on	on	ADP
easat-8685	539	16	tax	tax	NOUN
easat-8685	539	17	evasion	evasion	NOUN
easat-8685	539	18	in	in	ADP
easat-8685	539	19	sweden	sweden	PROPN
easat-8685	539	20	,	,	PUNCT
easat-8685	539	21	"	"	PUNCT
easat-8685	539	22	journal	journal	NOUN
easat-8685	539	23	of	of	ADP
easat-8685	539	24	economic	economic	ADJ
easat-8685	539	25	psychology	psychology	NOUN
easat-8685	539	26	,	,	PUNCT
easat-8685	539	27	vol	vol	NOUN
easat-8685	539	28	.	.	PROPN
easat-8685	539	29	2	2	NUM
easat-8685	539	30	,	,	PUNCT
easat-8685	539	31	no	no	INTJ
easat-8685	539	32	.	.	NOUN
easat-8685	539	33	3	3	NUM
easat-8685	539	34	,	,	PUNCT
easat-8685	539	35	pp	pp	ADJ
easat-8685	539	36	.	.	PUNCT
easat-8685	540	1	187	187	NUM
easat-8685	540	2	-	-	SYM
easat-8685	540	3	211	211	NUM
easat-8685	540	4	,	,	PUNCT
easat-8685	540	5	1982	1982	NUM
easat-8685	540	6	.	.	PUNCT
easat-8685	541	1	[	[	X
easat-8685	541	2	90	90	NUM
easat-8685	541	3	]	]	PUNCT
easat-8685	541	4	f.	f.	PROPN
easat-8685	541	5	f.	f.	PROPN
easat-8685	541	6	russo	russo	PROPN
easat-8685	541	7	,	,	PUNCT
easat-8685	541	8	"	"	PUNCT
easat-8685	541	9	tax	tax	NOUN
easat-8685	541	10	morale	morale	NOUN
easat-8685	541	11	and	and	CCONJ
easat-8685	541	12	tax	tax	NOUN
easat-8685	541	13	evasion	evasion	NOUN
easat-8685	541	14	reports	report	NOUN
easat-8685	541	15	,	,	PUNCT
easat-8685	541	16	"	"	PUNCT
easat-8685	541	17	economics	economic	NOUN
easat-8685	541	18	letters	letter	NOUN
easat-8685	541	19	,	,	PUNCT
easat-8685	541	20	vol	vol	NOUN
easat-8685	541	21	.	.	PROPN
easat-8685	541	22	121	121	NUM
easat-8685	541	23	,	,	PUNCT
easat-8685	541	24	no	no	INTJ
easat-8685	541	25	.	.	NOUN
easat-8685	541	26	1	1	NUM
easat-8685	541	27	,	,	PUNCT
easat-8685	541	28	pp	pp	ADJ
easat-8685	541	29	.	.	PUNCT
easat-8685	542	1	110	110	NUM
easat-8685	542	2	-	-	SYM
easat-8685	542	3	114	114	NUM
easat-8685	542	4	,	,	PUNCT
easat-8685	542	5	2013	2013	NUM
easat-8685	542	6	.	.	PUNCT
easat-8685	543	1	[	[	X
easat-8685	543	2	91	91	NUM
easat-8685	543	3	]	]	X
easat-8685	543	4	e.	e.	PROPN
easat-8685	543	5	iraman	iraman	PROPN
easat-8685	543	6	,	,	PUNCT
easat-8685	543	7	y.	y.	PROPN
easat-8685	543	8	ono	ono	PROPN
easat-8685	543	9	,	,	PUNCT
easat-8685	543	10	and	and	CCONJ
easat-8685	543	11	m.	m.	PROPN
easat-8685	543	12	kakinaka	kakinaka	PROPN
easat-8685	543	13	,	,	PUNCT
easat-8685	543	14	"	"	PUNCT
easat-8685	543	15	tax	tax	NOUN
easat-8685	543	16	compliance	compliance	NOUN
easat-8685	543	17	and	and	CCONJ
easat-8685	543	18	social	social	ADJ
easat-8685	543	19	desirability	desirability	NOUN
easat-8685	543	20	bias	bias	NOUN
easat-8685	543	21	of	of	ADP
easat-8685	543	22	taxpayers	taxpayer	NOUN
easat-8685	543	23	:	:	PUNCT
easat-8685	543	24	experimental	experimental	ADJ
easat-8685	543	25	evidence	evidence	NOUN
easat-8685	543	26	from	from	ADP
easat-8685	543	27	indonesia	indonesia	PROPN
easat-8685	543	28	,	,	PUNCT
easat-8685	543	29	"	"	PUNCT
easat-8685	543	30	journal	journal	NOUN
easat-8685	543	31	of	of	ADP
easat-8685	543	32	public	public	ADJ
easat-8685	543	33	policy	policy	NOUN
easat-8685	543	34	,	,	PUNCT
easat-8685	543	35	vol	vol	NOUN
easat-8685	543	36	.	.	PROPN
easat-8685	543	37	42	42	NUM
easat-8685	543	38	,	,	PUNCT
easat-8685	543	39	no	no	INTJ
easat-8685	543	40	.	.	NOUN
easat-8685	543	41	1	1	NUM
easat-8685	543	42	,	,	PUNCT
easat-8685	543	43	pp	pp	ADJ
easat-8685	543	44	.	.	PUNCT
easat-8685	544	1	92	92	NUM
easat-8685	544	2	-	-	SYM
easat-8685	544	3	109	109	NUM
easat-8685	544	4	,	,	PUNCT
easat-8685	544	5	2022	2022	NUM
easat-8685	544	6	.	.	PUNCT
easat-8685	545	1	https://doi.org/10.1017/s0143814x21000040	https://doi.org/10.1017/s0143814x21000040	NUM
easat-8685	545	2	https://doi.org/10.1177/21582440241292869	https://doi.org/10.1177/21582440241292869	NOUN
easat-8685	545	3	https://doi.org/10.1016/j.newideapsych.2014.12.001	https://doi.org/10.1016/j.newideapsych.2014.12.001	NOUN
easat-8685	545	4	https://doi.org/10.1016/j.joep.2012.11.007	https://doi.org/10.1016/j.joep.2012.11.007	ADJ
easat-8685	545	5	https://doi.org/10.1177/21582440221127190	https://doi.org/10.1177/21582440221127190	VERB
easat-8685	545	6	https://doi.org/10.1080/23311975.2020.1812220	https://doi.org/10.1080/23311975.2020.1812220	NOUN
easat-8685	545	7	https://doi.org/10.1017/s0143814x21000040	https://doi.org/10.1017/s0143814x21000040	X