id	sid	tid	token	lemma	pos
easat-9410	1	1	edelweiss	edelweiss	PROPN
easat-9410	1	2	applied	apply	VERB
easat-9410	1	3	science	science	NOUN
easat-9410	1	4	and	and	CCONJ
easat-9410	1	5	technology	technology	NOUN
easat-9410	1	6	issn	issn	PROPN
easat-9410	1	7	:	:	PUNCT
easat-9410	1	8	2576	2576	NUM
easat-9410	1	9	-	-	SYM
easat-9410	1	10	8484	8484	NUM
easat-9410	1	11	vol	vol	NOUN
easat-9410	1	12	.	.	PROPN
easat-9410	2	1	9	9	NUM
easat-9410	2	2	,	,	PUNCT
easat-9410	2	3	no	no	INTJ
easat-9410	2	4	.	.	NOUN
easat-9410	2	5	8	8	NUM
easat-9410	2	6	,	,	PUNCT
easat-9410	2	7	722	722	NUM
easat-9410	2	8	-	-	SYM
easat-9410	2	9	738	738	NUM
easat-9410	2	10	2025	2025	NUM
easat-9410	2	11	publisher	publisher	NOUN
easat-9410	2	12	:	:	PUNCT
easat-9410	2	13	learning	learn	VERB
easat-9410	2	14	gate	gate	NOUN
easat-9410	2	15	doi	doi	PROPN
easat-9410	2	16	:	:	PUNCT
easat-9410	2	17	10.55214/2576	10.55214/2576	NUM
easat-9410	2	18	-	-	SYM
easat-9410	2	19	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	3	1	©	©	PROPN
easat-9410	3	2	2025	2025	NUM
easat-9410	3	3	by	by	ADP
easat-9410	3	4	the	the	DET
easat-9410	3	5	authors	author	NOUN
easat-9410	3	6	;	;	PUNCT
easat-9410	3	7	licensee	licensee	PROPN
easat-9410	3	8	learning	learning	NOUN
easat-9410	3	9	gate	gate	NOUN
easat-9410	3	10	©	©	PROPN
easat-9410	3	11	2025	2025	NUM
easat-9410	3	12	by	by	ADP
easat-9410	3	13	the	the	DET
easat-9410	3	14	authors	author	NOUN
easat-9410	3	15	;	;	PUNCT
easat-9410	3	16	licensee	licensee	PROPN
easat-9410	3	17	learning	learning	NOUN
easat-9410	3	18	gate	gate	NOUN
easat-9410	3	19	history	history	NOUN
easat-9410	3	20	:	:	PUNCT
easat-9410	3	21	received	receive	VERB
easat-9410	3	22	:	:	PUNCT
easat-9410	3	23	9	9	NUM
easat-9410	3	24	june	june	PROPN
easat-9410	3	25	2025	2025	NUM
easat-9410	3	26	;	;	PUNCT
easat-9410	3	27	revised	revise	VERB
easat-9410	3	28	:	:	PUNCT
easat-9410	3	29	14	14	NUM
easat-9410	3	30	july	july	PROPN
easat-9410	3	31	2025	2025	NUM
easat-9410	3	32	;	;	PUNCT
easat-9410	3	33	accepted	accept	VERB
easat-9410	3	34	:	:	PUNCT
easat-9410	3	35	17	17	NUM
easat-9410	3	36	july	july	PROPN
easat-9410	3	37	2025	2025	NUM
easat-9410	3	38	;	;	PUNCT
easat-9410	3	39	published	publish	VERB
easat-9410	3	40	:	:	PUNCT
easat-9410	3	41	12	12	NUM
easat-9410	3	42	august	august	PROPN
easat-9410	3	43	2025	2025	NUM
easat-9410	3	44	*	*	PUNCT
easat-9410	3	45	correspondence	correspondence	NOUN
easat-9410	3	46	:	:	PUNCT
easat-9410	3	47	naila.apsari@binus.ac.id	naila.apsari@binus.ac.id	NUM
easat-9410	3	48	generation	generation	NOUN
easat-9410	3	49	z	z	NOUN
easat-9410	3	50	and	and	CCONJ
easat-9410	3	51	tax	tax	NOUN
easat-9410	3	52	compliance	compliance	NOUN
easat-9410	3	53	:	:	PUNCT
easat-9410	3	54	insights	insight	NOUN
easat-9410	3	55	into	into	ADP
easat-9410	3	56	knowledge	knowledge	NOUN
easat-9410	3	57	,	,	PUNCT
easat-9410	3	58	sanctions	sanction	NOUN
easat-9410	3	59	,	,	PUNCT
easat-9410	3	60	and	and	CCONJ
easat-9410	3	61	technology	technology	NOUN
easat-9410	3	62	adoption	adoption	NOUN
easat-9410	3	63	with	with	ADP
easat-9410	3	64	risk	risk	NOUN
easat-9410	3	65	preferences	preference	NOUN
easat-9410	3	66	as	as	ADP
easat-9410	3	67	a	a	DET
easat-9410	3	68	moderating	moderate	VERB
easat-9410	3	69	variable	variable	ADJ
easat-9410	3	70	naila	naila	PROPN
easat-9410	3	71	sahda	sahda	NOUN
easat-9410	3	72	apsari1	apsari1	NOUN
easat-9410	3	73	*	*	PROPN
easat-9410	3	74	,	,	PUNCT
easat-9410	3	75	rana	rana	PROPN
easat-9410	3	76	kusuma	kusuma	PROPN
easat-9410	3	77	dewi2	dewi2	PROPN
easat-9410	3	78	,	,	PUNCT
easat-9410	3	79	lindrianasari3	lindrianasari3	PROPN
easat-9410	4	1	1,2,3school	1,2,3school	NUM
easat-9410	4	2	of	of	ADP
easat-9410	4	3	accounting	accounting	NOUN
easat-9410	4	4	,	,	PUNCT
easat-9410	4	5	bina	bina	PROPN
easat-9410	4	6	nusantara	nusantara	PROPN
easat-9410	4	7	university	university	PROPN
easat-9410	4	8	,	,	PUNCT
easat-9410	4	9	jakarta	jakarta	PROPN
easat-9410	4	10	,	,	PUNCT
easat-9410	4	11	indonesia	indonesia	PROPN
easat-9410	4	12	11480	11480	NUM
easat-9410	4	13	;	;	PUNCT
easat-9410	4	14	naila.apsari@binus.ac.id	naila.apsari@binus.ac.id	NUM
easat-9410	4	15	(	(	PUNCT
easat-9410	4	16	n.s.a	n.s.a	NOUN
easat-9410	4	17	.	.	PUNCT
easat-9410	4	18	)	)	PUNCT
easat-9410	4	19	rana.dewi@binus.ac.id	rana.dewi@binus.ac.id	PUNCT
easat-9410	5	1	(	(	PUNCT
easat-9410	5	2	r.k.d	r.k.d	NOUN
easat-9410	5	3	.	.	PUNCT
easat-9410	5	4	)	)	PUNCT
easat-9410	6	1	lindrianasari@binus.edu	lindrianasari@binus.edu	PROPN
easat-9410	6	2	(	(	PUNCT
easat-9410	6	3	d.l	d.l	PROPN
easat-9410	6	4	.	.	PUNCT
easat-9410	6	5	)	)	PUNCT
easat-9410	7	1	abstract	abstract	NOUN
easat-9410	7	2	:	:	PUNCT
easat-9410	7	3	this	this	DET
easat-9410	7	4	study	study	NOUN
easat-9410	7	5	aims	aim	VERB
easat-9410	7	6	to	to	PART
easat-9410	7	7	analyze	analyze	VERB
easat-9410	7	8	the	the	DET
easat-9410	7	9	effect	effect	NOUN
easat-9410	7	10	of	of	ADP
easat-9410	7	11	tax	tax	NOUN
easat-9410	7	12	knowledge	knowledge	NOUN
easat-9410	7	13	,	,	PUNCT
easat-9410	7	14	tax	tax	NOUN
easat-9410	7	15	sanctions	sanction	NOUN
easat-9410	7	16	,	,	PUNCT
easat-9410	7	17	and	and	CCONJ
easat-9410	7	18	technology	technology	NOUN
easat-9410	7	19	adoption	adoption	NOUN
easat-9410	7	20	on	on	ADP
easat-9410	7	21	tax	tax	NOUN
easat-9410	7	22	compliance	compliance	NOUN
easat-9410	7	23	based	base	VERB
easat-9410	7	24	on	on	ADP
easat-9410	7	25	the	the	DET
easat-9410	7	26	perceptions	perception	NOUN
easat-9410	7	27	of	of	ADP
easat-9410	7	28	generation	generation	NOUN
easat-9410	7	29	z	z	PROPN
easat-9410	7	30	,	,	PUNCT
easat-9410	7	31	using	use	VERB
easat-9410	7	32	risk	risk	NOUN
easat-9410	7	33	preference	preference	NOUN
easat-9410	7	34	as	as	ADP
easat-9410	7	35	a	a	DET
easat-9410	7	36	moderating	moderate	VERB
easat-9410	7	37	variable	variable	NOUN
easat-9410	7	38	.	.	PUNCT
easat-9410	8	1	a	a	DET
easat-9410	8	2	quantitative	quantitative	ADJ
easat-9410	8	3	research	research	NOUN
easat-9410	8	4	design	design	NOUN
easat-9410	8	5	was	be	AUX
easat-9410	8	6	employed	employ	VERB
easat-9410	8	7	,	,	PUNCT
easat-9410	8	8	with	with	ADP
easat-9410	8	9	a	a	DET
easat-9410	8	10	sample	sample	NOUN
easat-9410	8	11	obtained	obtain	VERB
easat-9410	8	12	through	through	ADP
easat-9410	8	13	an	an	DET
easat-9410	8	14	online	online	ADJ
easat-9410	8	15	questionnaire	questionnaire	NOUN
easat-9410	8	16	distributed	distribute	VERB
easat-9410	8	17	to	to	ADP
easat-9410	8	18	219	219	NUM
easat-9410	8	19	respondents	respondent	NOUN
easat-9410	8	20	who	who	PRON
easat-9410	8	21	are	be	AUX
easat-9410	8	22	taxpayers	taxpayer	NOUN
easat-9410	8	23	born	bear	VERB
easat-9410	8	24	between	between	ADP
easat-9410	8	25	1997	1997	NUM
easat-9410	8	26	and	and	CCONJ
easat-9410	8	27	2012	2012	NUM
easat-9410	8	28	.	.	PUNCT
easat-9410	9	1	the	the	DET
easat-9410	9	2	results	result	NOUN
easat-9410	9	3	indicate	indicate	VERB
easat-9410	9	4	that	that	PRON
easat-9410	9	5	tax	tax	NOUN
easat-9410	9	6	knowledge	knowledge	NOUN
easat-9410	9	7	and	and	CCONJ
easat-9410	9	8	technology	technology	NOUN
easat-9410	9	9	adoption	adoption	NOUN
easat-9410	9	10	positively	positively	ADV
easat-9410	9	11	influence	influence	VERB
easat-9410	9	12	tax	tax	NOUN
easat-9410	9	13	compliance	compliance	NOUN
easat-9410	9	14	.	.	PUNCT
easat-9410	10	1	additionally	additionally	ADV
easat-9410	10	2	,	,	PUNCT
easat-9410	10	3	risk	risk	NOUN
easat-9410	10	4	preference	preference	NOUN
easat-9410	10	5	enhances	enhance	VERB
easat-9410	10	6	the	the	DET
easat-9410	10	7	relationship	relationship	NOUN
easat-9410	10	8	between	between	ADP
easat-9410	10	9	technology	technology	NOUN
easat-9410	10	10	adoption	adoption	NOUN
easat-9410	10	11	and	and	CCONJ
easat-9410	10	12	tax	tax	NOUN
easat-9410	10	13	compliance	compliance	NOUN
easat-9410	10	14	.	.	PUNCT
easat-9410	11	1	conversely	conversely	ADV
easat-9410	11	2	,	,	PUNCT
easat-9410	11	3	tax	tax	NOUN
easat-9410	11	4	sanctions	sanction	NOUN
easat-9410	11	5	do	do	AUX
easat-9410	11	6	not	not	PART
easat-9410	11	7	significantly	significantly	ADV
easat-9410	11	8	affect	affect	VERB
easat-9410	11	9	tax	tax	NOUN
easat-9410	11	10	compliance	compliance	NOUN
easat-9410	11	11	,	,	PUNCT
easat-9410	11	12	and	and	CCONJ
easat-9410	11	13	risk	risk	NOUN
easat-9410	11	14	preference	preference	NOUN
easat-9410	11	15	does	do	AUX
easat-9410	11	16	not	not	PART
easat-9410	11	17	strengthen	strengthen	VERB
easat-9410	11	18	the	the	DET
easat-9410	11	19	relationship	relationship	NOUN
easat-9410	11	20	between	between	ADP
easat-9410	11	21	tax	tax	NOUN
easat-9410	11	22	knowledge	knowledge	NOUN
easat-9410	11	23	or	or	CCONJ
easat-9410	11	24	sanctions	sanction	NOUN
easat-9410	11	25	and	and	CCONJ
easat-9410	11	26	tax	tax	NOUN
easat-9410	11	27	compliance	compliance	NOUN
easat-9410	11	28	.	.	PUNCT
easat-9410	12	1	these	these	DET
easat-9410	12	2	findings	finding	NOUN
easat-9410	12	3	suggest	suggest	VERB
easat-9410	12	4	that	that	SCONJ
easat-9410	12	5	improving	improve	VERB
easat-9410	12	6	tax	tax	NOUN
easat-9410	12	7	literacy	literacy	NOUN
easat-9410	12	8	and	and	CCONJ
easat-9410	12	9	leveraging	leverage	VERB
easat-9410	12	10	technology	technology	NOUN
easat-9410	12	11	can	can	AUX
easat-9410	12	12	be	be	AUX
easat-9410	12	13	effective	effective	ADJ
easat-9410	12	14	strategies	strategy	NOUN
easat-9410	12	15	for	for	ADP
easat-9410	12	16	increasing	increase	VERB
easat-9410	12	17	compliance	compliance	NOUN
easat-9410	12	18	.	.	PUNCT
easat-9410	13	1	the	the	DET
easat-9410	13	2	study	study	NOUN
easat-9410	13	3	emphasizes	emphasize	VERB
easat-9410	13	4	the	the	DET
easat-9410	13	5	importance	importance	NOUN
easat-9410	13	6	of	of	ADP
easat-9410	13	7	tax	tax	NOUN
easat-9410	13	8	compliance	compliance	NOUN
easat-9410	13	9	among	among	ADP
easat-9410	13	10	generation	generation	NOUN
easat-9410	13	11	z	z	NOUN
easat-9410	13	12	to	to	PART
easat-9410	13	13	support	support	VERB
easat-9410	13	14	the	the	DET
easat-9410	13	15	sustainable	sustainable	ADJ
easat-9410	13	16	optimization	optimization	NOUN
easat-9410	13	17	of	of	ADP
easat-9410	13	18	state	state	NOUN
easat-9410	13	19	revenue	revenue	NOUN
easat-9410	13	20	.	.	PUNCT
easat-9410	14	1	furthermore	furthermore	ADV
easat-9410	14	2	,	,	PUNCT
easat-9410	14	3	this	this	DET
easat-9410	14	4	research	research	NOUN
easat-9410	14	5	provides	provide	VERB
easat-9410	14	6	valuable	valuable	ADJ
easat-9410	14	7	insights	insight	NOUN
easat-9410	14	8	for	for	SCONJ
easat-9410	14	9	policymakers	policymaker	NOUN
easat-9410	14	10	to	to	PART
easat-9410	14	11	design	design	VERB
easat-9410	14	12	more	more	ADV
easat-9410	14	13	effective	effective	ADJ
easat-9410	14	14	strategies	strategy	NOUN
easat-9410	14	15	that	that	PRON
easat-9410	14	16	encourage	encourage	VERB
easat-9410	14	17	voluntary	voluntary	ADJ
easat-9410	14	18	tax	tax	NOUN
easat-9410	14	19	compliance	compliance	NOUN
easat-9410	14	20	,	,	PUNCT
easat-9410	14	21	ultimately	ultimately	ADV
easat-9410	14	22	contributing	contribute	VERB
easat-9410	14	23	to	to	ADP
easat-9410	14	24	fiscal	fiscal	ADJ
easat-9410	14	25	stability	stability	NOUN
easat-9410	14	26	and	and	CCONJ
easat-9410	14	27	national	national	ADJ
easat-9410	14	28	development	development	NOUN
easat-9410	14	29	.	.	PUNCT
easat-9410	15	1	keywords	keyword	NOUN
easat-9410	15	2	:	:	PUNCT
easat-9410	15	3	risk	risk	NOUN
easat-9410	15	4	preferences	preference	NOUN
easat-9410	15	5	,	,	PUNCT
easat-9410	15	6	tax	tax	NOUN
easat-9410	15	7	compliance	compliance	NOUN
easat-9410	15	8	,	,	PUNCT
easat-9410	15	9	tax	tax	NOUN
easat-9410	15	10	knowledge	knowledge	NOUN
easat-9410	15	11	,	,	PUNCT
easat-9410	15	12	tax	tax	NOUN
easat-9410	15	13	sanctions	sanction	NOUN
easat-9410	15	14	,	,	PUNCT
easat-9410	15	15	technology	technology	NOUN
easat-9410	15	16	adoption	adoption	NOUN
easat-9410	15	17	.	.	PUNCT
easat-9410	16	1	1	1	X
easat-9410	16	2	.	.	X
easat-9410	16	3	introduction	introduction	NOUN
easat-9410	16	4	tax	tax	NOUN
easat-9410	16	5	is	be	AUX
easat-9410	16	6	the	the	DET
easat-9410	16	7	primary	primary	ADJ
easat-9410	16	8	source	source	NOUN
easat-9410	16	9	of	of	ADP
easat-9410	16	10	state	state	NOUN
easat-9410	16	11	revenue	revenue	NOUN
easat-9410	16	12	,	,	PUNCT
easat-9410	16	13	playing	play	VERB
easat-9410	16	14	a	a	DET
easat-9410	16	15	vital	vital	ADJ
easat-9410	16	16	role	role	NOUN
easat-9410	16	17	in	in	ADP
easat-9410	16	18	supporting	support	VERB
easat-9410	16	19	national	national	ADJ
easat-9410	16	20	development	development	NOUN
easat-9410	16	21	.	.	PUNCT
easat-9410	17	1	in	in	ADP
easat-9410	17	2	the	the	DET
easat-9410	17	3	first	first	ADJ
easat-9410	17	4	quarter	quarter	NOUN
easat-9410	17	5	of	of	ADP
easat-9410	17	6	2025	2025	NUM
easat-9410	17	7	,	,	PUNCT
easat-9410	17	8	the	the	DET
easat-9410	17	9	minister	minister	NOUN
easat-9410	17	10	of	of	ADP
easat-9410	17	11	finance	finance	PROPN
easat-9410	17	12	(	(	PUNCT
easat-9410	17	13	menkeu	menkeu	NOUN
easat-9410	17	14	)	)	PUNCT
easat-9410	17	15	stated	state	VERB
easat-9410	17	16	that	that	SCONJ
easat-9410	17	17	the	the	DET
easat-9410	17	18	state	state	NOUN
easat-9410	17	19	budget	budget	NOUN
easat-9410	17	20	revenue	revenue	NOUN
easat-9410	17	21	from	from	ADP
easat-9410	17	22	taxation	taxation	NOUN
easat-9410	17	23	amounted	amount	VERB
easat-9410	17	24	14.7	14.7	NUM
easat-9410	17	25	%	%	NOUN
easat-9410	17	26	of	of	ADP
easat-9410	17	27	the	the	DET
easat-9410	17	28	predetermined	predetermine	VERB
easat-9410	17	29	target	target	NOUN
easat-9410	18	1	[	[	X
easat-9410	18	2	1	1	NUM
easat-9410	18	3	]	]	PUNCT
easat-9410	18	4	.	.	PUNCT
easat-9410	19	1	however	however	ADV
easat-9410	19	2	,	,	PUNCT
easat-9410	19	3	until	until	ADP
easat-9410	19	4	2024	2024	NUM
easat-9410	19	5	,	,	PUNCT
easat-9410	19	6	indonesia	indonesia	PROPN
easat-9410	19	7	still	still	ADV
easat-9410	19	8	faces	face	VERB
easat-9410	19	9	challenges	challenge	NOUN
easat-9410	19	10	in	in	ADP
easat-9410	19	11	improving	improve	VERB
easat-9410	19	12	tax	tax	NOUN
easat-9410	19	13	compliance	compliance	NOUN
easat-9410	19	14	.	.	PUNCT
easat-9410	20	1	according	accord	VERB
easat-9410	20	2	to	to	ADP
easat-9410	20	3	data	datum	NOUN
easat-9410	20	4	from	from	ADP
easat-9410	20	5	the	the	DET
easat-9410	20	6	directorate	directorate	ADJ
easat-9410	20	7	general	general	NOUN
easat-9410	20	8	of	of	ADP
easat-9410	20	9	taxes	taxis	NOUN
easat-9410	20	10	(	(	PUNCT
easat-9410	20	11	djp	djp	PROPN
easat-9410	20	12	)	)	PUNCT
easat-9410	20	13	,	,	PUNCT
easat-9410	20	14	the	the	DET
easat-9410	20	15	number	number	NOUN
easat-9410	20	16	of	of	ADP
easat-9410	20	17	annual	annual	ADJ
easat-9410	20	18	tax	tax	NOUN
easat-9410	20	19	returns	return	NOUN
easat-9410	20	20	in	in	ADP
easat-9410	20	21	2024	2024	NUM
easat-9410	20	22	was	be	AUX
easat-9410	20	23	recorded	record	VERB
easat-9410	20	24	at	at	ADP
easat-9410	20	25	16.52	16.52	NUM
easat-9410	20	26	million	million	NUM
easat-9410	20	27	,	,	PUNCT
easat-9410	20	28	with	with	ADP
easat-9410	20	29	a	a	DET
easat-9410	20	30	formal	formal	ADJ
easat-9410	20	31	compliance	compliance	NOUN
easat-9410	20	32	rate	rate	NOUN
easat-9410	20	33	of	of	ADP
easat-9410	20	34	85.75	85.75	NUM
easat-9410	20	35	%	%	NOUN
easat-9410	20	36	[	[	X
easat-9410	20	37	2	2	NUM
easat-9410	20	38	]	]	PUNCT
easat-9410	20	39	.	.	PUNCT
easat-9410	21	1	despite	despite	SCONJ
easat-9410	21	2	exceeding	exceed	VERB
easat-9410	21	3	the	the	DET
easat-9410	21	4	target	target	NOUN
easat-9410	21	5	,	,	PUNCT
easat-9410	21	6	this	this	DET
easat-9410	21	7	achievement	achievement	NOUN
easat-9410	21	8	shows	show	VERB
easat-9410	21	9	a	a	DET
easat-9410	21	10	decrease	decrease	NOUN
easat-9410	21	11	compared	compare	VERB
easat-9410	21	12	to	to	ADP
easat-9410	21	13	the	the	DET
easat-9410	21	14	previous	previous	ADJ
easat-9410	21	15	year	year	NOUN
easat-9410	21	16	,	,	PUNCT
easat-9410	21	17	which	which	PRON
easat-9410	21	18	was	be	AUX
easat-9410	21	19	86.97	86.97	NUM
easat-9410	21	20	%	%	NOUN
easat-9410	21	21	.	.	PUNCT
easat-9410	22	1	in	in	ADP
easat-9410	22	2	addition	addition	NOUN
easat-9410	22	3	,	,	PUNCT
easat-9410	22	4	the	the	DET
easat-9410	22	5	ratio	ratio	NOUN
easat-9410	22	6	of	of	ADP
easat-9410	22	7	tax	tax	NOUN
easat-9410	22	8	revenue	revenue	NOUN
easat-9410	22	9	to	to	ADP
easat-9410	22	10	gross	gross	ADJ
easat-9410	22	11	domestic	domestic	ADJ
easat-9410	22	12	product	product	NOUN
easat-9410	22	13	(	(	PUNCT
easat-9410	22	14	gdp	gdp	NOUN
easat-9410	22	15	)	)	PUNCT
easat-9410	22	16	in	in	ADP
easat-9410	22	17	2024	2024	NUM
easat-9410	22	18	was	be	AUX
easat-9410	22	19	only	only	ADV
easat-9410	22	20	10.08	10.08	NUM
easat-9410	22	21	%	%	NOUN
easat-9410	22	22	,	,	PUNCT
easat-9410	22	23	indicating	indicate	VERB
easat-9410	22	24	a	a	DET
easat-9410	22	25	low	low	ADJ
easat-9410	22	26	contribution	contribution	NOUN
easat-9410	22	27	of	of	ADP
easat-9410	22	28	taxes	taxis	NOUN
easat-9410	22	29	to	to	ADP
easat-9410	22	30	the	the	DET
easat-9410	22	31	national	national	ADJ
easat-9410	22	32	economy	economy	NOUN
easat-9410	22	33	.	.	PUNCT
easat-9410	23	1	one	one	NUM
easat-9410	23	2	of	of	ADP
easat-9410	23	3	the	the	DET
easat-9410	23	4	reasons	reason	NOUN
easat-9410	23	5	for	for	ADP
easat-9410	23	6	this	this	PRON
easat-9410	23	7	is	be	AUX
easat-9410	23	8	the	the	DET
easat-9410	23	9	low	low	ADJ
easat-9410	23	10	level	level	NOUN
easat-9410	23	11	of	of	ADP
easat-9410	23	12	tax	tax	NOUN
easat-9410	23	13	compliance	compliance	NOUN
easat-9410	23	14	among	among	ADP
easat-9410	23	15	taxpayers	taxpayer	NOUN
easat-9410	23	16	.	.	PUNCT
easat-9410	24	1	therefore	therefore	ADV
easat-9410	24	2	,	,	PUNCT
easat-9410	24	3	optimising	optimise	VERB
easat-9410	24	4	tax	tax	NOUN
easat-9410	24	5	revenue	revenue	NOUN
easat-9410	24	6	is	be	AUX
easat-9410	24	7	one	one	NUM
easat-9410	24	8	of	of	ADP
easat-9410	24	9	the	the	DET
easat-9410	24	10	government	government	NOUN
easat-9410	24	11	's	's	PART
easat-9410	24	12	priorities	priority	NOUN
easat-9410	24	13	,	,	PUNCT
easat-9410	24	14	as	as	SCONJ
easat-9410	24	15	reflected	reflect	VERB
easat-9410	24	16	in	in	ADP
easat-9410	24	17	various	various	ADJ
easat-9410	24	18	fiscal	fiscal	ADJ
easat-9410	24	19	policies	policy	NOUN
easat-9410	24	20	and	and	CCONJ
easat-9410	24	21	tax	tax	NOUN
easat-9410	24	22	adjustments	adjustment	NOUN
easat-9410	24	23	that	that	PRON
easat-9410	24	24	continue	continue	VERB
easat-9410	24	25	to	to	PART
easat-9410	24	26	be	be	AUX
easat-9410	24	27	developed	develop	VERB
easat-9410	24	28	[	[	PUNCT
easat-9410	24	29	3	3	NUM
easat-9410	24	30	]	]	PUNCT
easat-9410	24	31	.	.	PUNCT
easat-9410	25	1	the	the	DET
easat-9410	25	2	productive	productive	ADJ
easat-9410	25	3	age	age	NOUN
easat-9410	25	4	group	group	NOUN
easat-9410	25	5	,	,	PUNCT
easat-9410	25	6	especially	especially	ADV
easat-9410	25	7	generation	generation	NOUN
easat-9410	25	8	z	z	NOUN
easat-9410	25	9	(	(	PUNCT
easat-9410	25	10	gen	gen	PROPN
easat-9410	25	11	z	z	PROPN
easat-9410	25	12	)	)	PUNCT
easat-9410	25	13	,	,	PUNCT
easat-9410	25	14	is	be	AUX
easat-9410	25	15	also	also	ADV
easat-9410	25	16	a	a	DET
easat-9410	25	17	concern	concern	NOUN
easat-9410	25	18	in	in	ADP
easat-9410	25	19	this	this	DET
easat-9410	25	20	issue	issue	NOUN
easat-9410	25	21	.	.	PUNCT
easat-9410	26	1	based	base	VERB
easat-9410	26	2	on	on	ADP
easat-9410	26	3	data	datum	NOUN
easat-9410	26	4	from	from	ADP
easat-9410	26	5	the	the	DET
easat-9410	26	6	badan	badan	PROPN
easat-9410	26	7	pusat	pusat	PROPN
easat-9410	26	8	statistik	statistik	PROPN
easat-9410	26	9	indonesia	indonesia	PROPN
easat-9410	26	10	(	(	PUNCT
easat-9410	26	11	bps	bps	PROPN
easat-9410	26	12	)	)	PUNCT
easat-9410	26	13	,	,	PUNCT
easat-9410	26	14	the	the	DET
easat-9410	26	15	number	number	NOUN
easat-9410	26	16	of	of	ADP
easat-9410	26	17	gen	gen	PROPN
easat-9410	26	18	z	z	PROPN
easat-9410	26	19	in	in	ADP
easat-9410	26	20	indonesia	indonesia	PROPN
easat-9410	26	21	reaches	reach	VERB
easat-9410	26	22	71.5	71.5	NUM
easat-9410	26	23	million	million	NUM
easat-9410	26	24	people	people	NOUN
easat-9410	26	25	or	or	CCONJ
easat-9410	26	26	around	around	ADV
easat-9410	26	27	26.4	26.4	NUM
easat-9410	26	28	%	%	NOUN
easat-9410	26	29	of	of	ADP
easat-9410	26	30	the	the	DET
easat-9410	26	31	total	total	ADJ
easat-9410	26	32	population	population	NOUN
easat-9410	26	33	.	.	PUNCT
easat-9410	27	1	however	however	ADV
easat-9410	27	2	,	,	PUNCT
easat-9410	27	3	by	by	ADP
easat-9410	27	4	2024	2024	NUM
easat-9410	27	5	,	,	PUNCT
easat-9410	27	6	this	this	DET
easat-9410	27	7	group	group	NOUN
easat-9410	27	8	faces	face	VERB
easat-9410	27	9	serious	serious	ADJ
easat-9410	27	10	challenges	challenge	NOUN
easat-9410	27	11	in	in	ADP
easat-9410	27	12	the	the	DET
easat-9410	27	13	world	world	NOUN
easat-9410	27	14	of	of	ADP
easat-9410	27	15	work	work	NOUN
easat-9410	27	16	,	,	PUNCT
easat-9410	27	17	characterized	characterize	VERB
easat-9410	27	18	by	by	ADP
easat-9410	27	19	high	high	ADJ
easat-9410	27	20	unemployment	unemployment	NOUN
easat-9410	27	21	rates	rate	NOUN
easat-9410	27	22	and	and	CCONJ
easat-9410	27	23	limited	limited	ADJ
easat-9410	27	24	job	job	NOUN
easat-9410	27	25	opportunities	opportunity	NOUN
easat-9410	27	26	in	in	ADP
easat-9410	27	27	the	the	DET
easat-9410	27	28	formal	formal	ADJ
easat-9410	27	29	sector	sector	NOUN
easat-9410	27	30	.	.	PUNCT
easat-9410	28	1	this	this	DET
easat-9410	28	2	condition	condition	NOUN
easat-9410	28	3	encourages	encourage	VERB
easat-9410	28	4	most	most	ADJ
easat-9410	28	5	of	of	ADP
easat-9410	28	6	gen	gen	PROPN
easat-9410	28	7	z	z	NOUN
easat-9410	28	8	to	to	PART
easat-9410	28	9	work	work	VERB
easat-9410	28	10	in	in	ADP
easat-9410	28	11	the	the	DET
easat-9410	28	12	informal	informal	ADJ
easat-9410	28	13	sector	sector	NOUN
easat-9410	28	14	,	,	PUNCT
easat-9410	28	15	which	which	PRON
easat-9410	28	16	is	be	AUX
easat-9410	28	17	generally	generally	ADV
easat-9410	28	18	not	not	PART
easat-9410	28	19	recorded	record	VERB
easat-9410	28	20	in	in	ADP
easat-9410	28	21	the	the	DET
easat-9410	28	22	tax	tax	NOUN
easat-9410	28	23	administration	administration	NOUN
easat-9410	28	24	system	system	NOUN
easat-9410	28	25	and	and	CCONJ
easat-9410	28	26	does	do	AUX
easat-9410	28	27	not	not	PART
easat-9410	28	28	contribute	contribute	VERB
easat-9410	28	29	to	to	ADP
easat-9410	28	30	state	state	NOUN
easat-9410	28	31	revenue	revenue	NOUN
easat-9410	28	32	.	.	PUNCT
easat-9410	29	1	on	on	ADP
easat-9410	29	2	the	the	DET
easat-9410	29	3	other	other	ADJ
easat-9410	29	4	hand	hand	NOUN
easat-9410	29	5	,	,	PUNCT
easat-9410	29	6	young	young	ADJ
easat-9410	29	7	workers	worker	NOUN
easat-9410	29	8	have	have	VERB
easat-9410	29	9	poor	poor	ADJ
easat-9410	29	10	levels	level	NOUN
easat-9410	29	11	of	of	ADP
easat-9410	29	12	tax	tax	NOUN
easat-9410	29	13	compliance	compliance	NOUN
easat-9410	29	14	due	due	ADP
easat-9410	29	15	to	to	ADP
easat-9410	29	16	a	a	DET
easat-9410	29	17	lack	lack	NOUN
easat-9410	29	18	of	of	ADP
easat-9410	29	19	awareness	awareness	NOUN
easat-9410	29	20	about	about	ADP
easat-9410	29	21	tax	tax	NOUN
easat-9410	29	22	rules	rule	NOUN
easat-9410	29	23	and	and	CCONJ
easat-9410	29	24	regulations	regulation	NOUN
easat-9410	29	25	[	[	X
easat-9410	29	26	4	4	NUM
easat-9410	29	27	]	]	PUNCT
easat-9410	29	28	.	.	PUNCT
easat-9410	30	1	many	many	ADJ
easat-9410	30	2	of	of	ADP
easat-9410	30	3	them	they	PRON
easat-9410	30	4	do	do	AUX
easat-9410	30	5	not	not	PART
easat-9410	30	6	understand	understand	VERB
easat-9410	30	7	tax	tax	NOUN
easat-9410	30	8	reporting	reporting	NOUN
easat-9410	30	9	https://orcid.org/0009-0007-0517-5204	https://orcid.org/0009-0007-0517-5204	PROPN
easat-9410	30	10	https://orcid.org/0009-0002-5483-5700	https://orcid.org/0009-0002-5483-5700	PROPN
easat-9410	30	11	https://orcid.org/0000-0003-0219-9482	https://orcid.org/0000-0003-0219-9482	PROPN
easat-9410	30	12	723	723	NUM
easat-9410	30	13	edelweiss	edelweiss	PROPN
easat-9410	30	14	applied	apply	VERB
easat-9410	30	15	science	science	NOUN
easat-9410	30	16	and	and	CCONJ
easat-9410	30	17	technology	technology	NOUN
easat-9410	30	18	issn	issn	PROPN
easat-9410	30	19	:	:	PUNCT
easat-9410	30	20	2576	2576	NUM
easat-9410	30	21	-	-	SYM
easat-9410	30	22	8484	8484	NUM
easat-9410	30	23	vol	vol	NOUN
easat-9410	30	24	.	.	PROPN
easat-9410	31	1	9	9	NUM
easat-9410	31	2	,	,	PUNCT
easat-9410	31	3	no	no	INTJ
easat-9410	31	4	.	.	NOUN
easat-9410	31	5	8	8	NUM
easat-9410	31	6	:	:	PUNCT
easat-9410	31	7	722	722	NUM
easat-9410	31	8	-	-	SYM
easat-9410	31	9	738	738	NUM
easat-9410	31	10	,	,	PUNCT
easat-9410	31	11	2025	2025	NUM
easat-9410	31	12	doi	doi	NOUN
easat-9410	31	13	:	:	PUNCT
easat-9410	31	14	10.55214/2576	10.55214/2576	NUM
easat-9410	31	15	-	-	SYM
easat-9410	31	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	32	1	©	©	PROPN
easat-9410	32	2	2025	2025	NUM
easat-9410	32	3	by	by	ADP
easat-9410	32	4	the	the	DET
easat-9410	32	5	authors	author	NOUN
easat-9410	32	6	;	;	PUNCT
easat-9410	32	7	licensee	licensee	PROPN
easat-9410	32	8	learning	learn	VERB
easat-9410	32	9	gate	gate	NOUN
easat-9410	32	10	procedures	procedure	NOUN
easat-9410	32	11	,	,	PUNCT
easat-9410	32	12	the	the	DET
easat-9410	32	13	benefits	benefit	NOUN
easat-9410	32	14	of	of	ADP
easat-9410	32	15	tax	tax	NOUN
easat-9410	32	16	compliance	compliance	NOUN
easat-9410	32	17	,	,	PUNCT
easat-9410	32	18	or	or	CCONJ
easat-9410	32	19	the	the	DET
easat-9410	32	20	consequences	consequence	NOUN
easat-9410	32	21	of	of	ADP
easat-9410	32	22	failing	fail	VERB
easat-9410	32	23	to	to	PART
easat-9410	32	24	comply	comply	VERB
easat-9410	32	25	with	with	ADP
easat-9410	32	26	tax	tax	NOUN
easat-9410	32	27	obligations	obligation	NOUN
easat-9410	32	28	.	.	PUNCT
easat-9410	33	1	informal	informal	ADJ
easat-9410	33	2	employment	employment	NOUN
easat-9410	33	3	and	and	CCONJ
easat-9410	33	4	low	low	ADJ
easat-9410	33	5	levels	level	NOUN
easat-9410	33	6	of	of	ADP
easat-9410	33	7	tax	tax	NOUN
easat-9410	33	8	compliance	compliance	NOUN
easat-9410	33	9	are	be	AUX
easat-9410	33	10	significant	significant	ADJ
easat-9410	33	11	challenges	challenge	NOUN
easat-9410	33	12	[	[	X
easat-9410	33	13	5	5	NUM
easat-9410	33	14	]	]	PUNCT
easat-9410	33	15	.	.	PUNCT
easat-9410	34	1	more	more	ADJ
easat-9410	34	2	individuals	individual	NOUN
easat-9410	34	3	of	of	ADP
easat-9410	34	4	generation	generation	NOUN
easat-9410	34	5	z	z	NOUN
easat-9410	34	6	are	be	AUX
easat-9410	34	7	joining	join	VERB
easat-9410	34	8	the	the	DET
easat-9410	34	9	workforce	workforce	NOUN
easat-9410	34	10	and	and	CCONJ
easat-9410	34	11	filing	filing	NOUN
easat-9410	34	12	taxes	taxis	NOUN
easat-9410	34	13	,	,	PUNCT
easat-9410	34	14	therefore	therefore	ADV
easat-9410	34	15	it	it	PRON
easat-9410	34	16	's	be	AUX
easat-9410	34	17	essential	essential	ADJ
easat-9410	34	18	to	to	PART
easat-9410	34	19	know	know	VERB
easat-9410	34	20	how	how	SCONJ
easat-9410	34	21	they	they	PRON
easat-9410	34	22	react	react	VERB
easat-9410	34	23	to	to	ADP
easat-9410	34	24	tax	tax	NOUN
easat-9410	34	25	compliance	compliance	NOUN
easat-9410	34	26	.	.	PUNCT
easat-9410	35	1	research	research	NOUN
easat-9410	35	2	in	in	ADP
easat-9410	35	3	indonesia	indonesia	PROPN
easat-9410	35	4	in	in	ADP
easat-9410	35	5	2023	2023	NUM
easat-9410	35	6	shows	show	VERB
easat-9410	35	7	that	that	SCONJ
easat-9410	35	8	peer	peer	NOUN
easat-9410	35	9	group	group	NOUN
easat-9410	35	10	influence	influence	NOUN
easat-9410	35	11	,	,	PUNCT
easat-9410	35	12	orientation	orientation	NOUN
easat-9410	35	13	towards	towards	ADP
easat-9410	35	14	digital	digital	ADJ
easat-9410	35	15	tax	tax	NOUN
easat-9410	35	16	systems	system	NOUN
easat-9410	35	17	,	,	PUNCT
easat-9410	35	18	tax	tax	NOUN
easat-9410	35	19	knowledge	knowledge	NOUN
easat-9410	35	20	,	,	PUNCT
easat-9410	35	21	and	and	CCONJ
easat-9410	35	22	social	social	ADJ
easat-9410	35	23	media	medium	NOUN
easat-9410	35	24	significantly	significantly	ADV
easat-9410	35	25	increase	increase	VERB
easat-9410	35	26	gen	gen	PROPN
easat-9410	35	27	z	z	PROPN
easat-9410	35	28	's	's	PART
easat-9410	35	29	voluntary	voluntary	ADJ
easat-9410	35	30	compliance	compliance	NOUN
easat-9410	35	31	with	with	ADP
easat-9410	35	32	tax	tax	NOUN
easat-9410	35	33	obligations	obligation	NOUN
easat-9410	36	1	[	[	X
easat-9410	36	2	6	6	NUM
easat-9410	36	3	]	]	PUNCT
easat-9410	36	4	.	.	PUNCT
easat-9410	37	1	these	these	DET
easat-9410	37	2	characteristics	characteristic	NOUN
easat-9410	37	3	are	be	AUX
easat-9410	37	4	likely	likely	ADJ
easat-9410	37	5	to	to	PART
easat-9410	37	6	influence	influence	VERB
easat-9410	37	7	how	how	SCONJ
easat-9410	37	8	people	people	NOUN
easat-9410	37	9	behave	behave	VERB
easat-9410	37	10	in	in	ADP
easat-9410	37	11	terms	term	NOUN
easat-9410	37	12	of	of	ADP
easat-9410	37	13	tax	tax	NOUN
easat-9410	37	14	compliance	compliance	NOUN
easat-9410	37	15	,	,	PUNCT
easat-9410	37	16	particularly	particularly	ADV
easat-9410	37	17	with	with	ADP
easat-9410	37	18	perceptions	perception	NOUN
easat-9410	37	19	of	of	ADP
easat-9410	37	20	the	the	DET
easat-9410	37	21	system	system	NOUN
easat-9410	37	22	,	,	PUNCT
easat-9410	37	23	penalties	penalty	NOUN
easat-9410	37	24	,	,	PUNCT
easat-9410	37	25	and	and	CCONJ
easat-9410	37	26	the	the	DET
easat-9410	37	27	technological	technological	ADJ
easat-9410	37	28	conveniences	convenience	NOUN
easat-9410	37	29	offered	offer	VERB
easat-9410	37	30	by	by	ADP
easat-9410	37	31	the	the	DET
easat-9410	37	32	government	government	NOUN
easat-9410	37	33	.	.	PUNCT
easat-9410	38	1	generation	generation	NOUN
easat-9410	38	2	z	z	PROPN
easat-9410	38	3	represents	represent	VERB
easat-9410	38	4	an	an	DET
easat-9410	38	5	opportunity	opportunity	NOUN
easat-9410	38	6	due	due	ADP
easat-9410	38	7	to	to	ADP
easat-9410	38	8	their	their	PRON
easat-9410	38	9	technological	technological	ADJ
easat-9410	38	10	adaptability	adaptability	NOUN
easat-9410	38	11	and	and	CCONJ
easat-9410	38	12	the	the	DET
easat-9410	38	13	possibility	possibility	NOUN
easat-9410	38	14	of	of	ADP
easat-9410	38	15	becoming	become	VERB
easat-9410	38	16	the	the	DET
easat-9410	38	17	most	most	ADV
easat-9410	38	18	compliant	compliant	ADJ
easat-9410	38	19	generation	generation	NOUN
easat-9410	38	20	,	,	PUNCT
easat-9410	38	21	provided	provide	VERB
easat-9410	38	22	the	the	DET
easat-9410	38	23	tax	tax	NOUN
easat-9410	38	24	system	system	NOUN
easat-9410	38	25	delivers	deliver	VERB
easat-9410	38	26	the	the	DET
easat-9410	38	27	convenience	convenience	NOUN
easat-9410	38	28	,	,	PUNCT
easat-9410	38	29	speed	speed	NOUN
easat-9410	38	30	,	,	PUNCT
easat-9410	38	31	and	and	CCONJ
easat-9410	38	32	transparency	transparency	NOUN
easat-9410	38	33	they	they	PRON
easat-9410	38	34	seek	seek	VERB
easat-9410	38	35	[	[	X
easat-9410	38	36	7	7	NUM
easat-9410	38	37	]	]	PUNCT
easat-9410	38	38	.	.	PUNCT
easat-9410	39	1	in	in	ADP
easat-9410	39	2	various	various	ADJ
easat-9410	39	3	literatures	literature	NOUN
easat-9410	39	4	,	,	PUNCT
easat-9410	39	5	tax	tax	NOUN
easat-9410	39	6	compliance	compliance	NOUN
easat-9410	39	7	refers	refer	VERB
easat-9410	39	8	to	to	ADP
easat-9410	39	9	the	the	DET
easat-9410	39	10	attitude	attitude	NOUN
easat-9410	39	11	and	and	CCONJ
easat-9410	39	12	behaviour	behaviour	NOUN
easat-9410	39	13	of	of	ADP
easat-9410	39	14	performing	perform	VERB
easat-9410	39	15	all	all	DET
easat-9410	39	16	tax	tax	NOUN
easat-9410	39	17	requirements	requirement	NOUN
easat-9410	39	18	freely	freely	ADV
easat-9410	39	19	and	and	CCONJ
easat-9410	39	20	on	on	ADP
easat-9410	39	21	time	time	NOUN
easat-9410	39	22	,	,	PUNCT
easat-9410	39	23	including	include	VERB
easat-9410	39	24	reporting	reporting	NOUN
easat-9410	39	25	,	,	PUNCT
easat-9410	39	26	payment	payment	NOUN
easat-9410	39	27	,	,	PUNCT
easat-9410	39	28	and	and	CCONJ
easat-9410	39	29	fulfilling	fulfil	VERB
easat-9410	39	30	other	other	ADJ
easat-9410	39	31	formal	formal	ADJ
easat-9410	39	32	and	and	CCONJ
easat-9410	39	33	regulatory	regulatory	ADJ
easat-9410	39	34	obligations	obligation	NOUN
easat-9410	39	35	.	.	PUNCT
easat-9410	40	1	a	a	DET
easat-9410	40	2	high	high	ADJ
easat-9410	40	3	level	level	NOUN
easat-9410	40	4	of	of	ADP
easat-9410	40	5	compliance	compliance	NOUN
easat-9410	40	6	can	can	AUX
easat-9410	40	7	ensure	ensure	VERB
easat-9410	40	8	the	the	DET
easat-9410	40	9	country	country	NOUN
easat-9410	40	10	's	's	PART
easat-9410	40	11	fiscal	fiscal	ADJ
easat-9410	40	12	stability	stability	NOUN
easat-9410	40	13	,	,	PUNCT
easat-9410	40	14	whereas	whereas	SCONJ
easat-9410	40	15	low	low	ADJ
easat-9410	40	16	compliance	compliance	NOUN
easat-9410	40	17	can	can	AUX
easat-9410	40	18	weaken	weaken	VERB
easat-9410	40	19	the	the	DET
easat-9410	40	20	country	country	NOUN
easat-9410	40	21	's	's	PART
easat-9410	40	22	ability	ability	NOUN
easat-9410	40	23	to	to	PART
easat-9410	40	24	sustain	sustain	VERB
easat-9410	40	25	development	development	NOUN
easat-9410	40	26	.	.	PUNCT
easat-9410	41	1	internal	internal	ADJ
easat-9410	41	2	factors	factor	NOUN
easat-9410	41	3	,	,	PUNCT
easat-9410	41	4	such	such	ADJ
easat-9410	41	5	as	as	ADP
easat-9410	41	6	tax	tax	NOUN
easat-9410	41	7	knowledge	knowledge	NOUN
easat-9410	41	8	and	and	CCONJ
easat-9410	41	9	awareness	awareness	NOUN
easat-9410	41	10	,	,	PUNCT
easat-9410	41	11	influence	influence	NOUN
easat-9410	41	12	compliance	compliance	NOUN
easat-9410	41	13	,	,	PUNCT
easat-9410	41	14	as	as	SCONJ
easat-9410	41	15	do	do	VERB
easat-9410	41	16	external	external	ADJ
easat-9410	41	17	factors	factor	NOUN
easat-9410	41	18	,	,	PUNCT
easat-9410	41	19	including	include	VERB
easat-9410	41	20	sanctions	sanction	NOUN
easat-9410	41	21	and	and	CCONJ
easat-9410	41	22	access	access	NOUN
easat-9410	41	23	to	to	ADP
easat-9410	41	24	proper	proper	ADJ
easat-9410	41	25	technical	technical	ADJ
easat-9410	41	26	infrastructure	infrastructure	NOUN
easat-9410	41	27	[	[	X
easat-9410	41	28	8	8	NUM
easat-9410	41	29	]	]	PUNCT
easat-9410	41	30	.	.	PUNCT
easat-9410	42	1	tax	tax	NOUN
easat-9410	42	2	knowledge	knowledge	NOUN
easat-9410	42	3	encompasses	encompass	VERB
easat-9410	42	4	taxpayers	taxpayer	NOUN
easat-9410	42	5	'	'	PART
easat-9410	42	6	understanding	understanding	NOUN
easat-9410	42	7	of	of	ADP
easat-9410	42	8	tax	tax	NOUN
easat-9410	42	9	rates	rate	NOUN
easat-9410	42	10	,	,	PUNCT
easat-9410	42	11	types	type	NOUN
easat-9410	42	12	of	of	ADP
easat-9410	42	13	taxes	taxis	NOUN
easat-9410	42	14	,	,	PUNCT
easat-9410	42	15	reporting	reporting	NOUN
easat-9410	42	16	procedures	procedure	NOUN
easat-9410	42	17	,	,	PUNCT
easat-9410	42	18	and	and	CCONJ
easat-9410	42	19	their	their	PRON
easat-9410	42	20	tax	tax	NOUN
easat-9410	42	21	rights	right	NOUN
easat-9410	42	22	and	and	CCONJ
easat-9410	42	23	obligations	obligation	NOUN
easat-9410	42	24	.	.	PUNCT
easat-9410	43	1	a	a	DET
easat-9410	43	2	good	good	ADJ
easat-9410	43	3	level	level	NOUN
easat-9410	43	4	of	of	ADP
easat-9410	43	5	knowledge	knowledge	NOUN
easat-9410	43	6	is	be	AUX
easat-9410	43	7	believed	believe	VERB
easat-9410	43	8	to	to	PART
easat-9410	43	9	increase	increase	VERB
easat-9410	43	10	voluntary	voluntary	ADJ
easat-9410	43	11	compliance	compliance	NOUN
easat-9410	44	1	[	[	X
easat-9410	44	2	9	9	NUM
easat-9410	44	3	,	,	PUNCT
easat-9410	44	4	10	10	NUM
easat-9410	44	5	]	]	PUNCT
easat-9410	44	6	.	.	PUNCT
easat-9410	45	1	tax	tax	NOUN
easat-9410	45	2	penalties	penalty	NOUN
easat-9410	45	3	such	such	ADJ
easat-9410	45	4	as	as	ADP
easat-9410	45	5	administrative	administrative	ADJ
easat-9410	45	6	fines	fine	NOUN
easat-9410	45	7	,	,	PUNCT
easat-9410	45	8	late	late	ADJ
easat-9410	45	9	payment	payment	NOUN
easat-9410	45	10	interest	interest	NOUN
easat-9410	45	11	,	,	PUNCT
easat-9410	45	12	and	and	CCONJ
easat-9410	45	13	other	other	ADJ
easat-9410	45	14	penalties	penalty	NOUN
easat-9410	45	15	are	be	AUX
easat-9410	45	16	imposed	impose	VERB
easat-9410	45	17	to	to	PART
easat-9410	45	18	deter	deter	VERB
easat-9410	45	19	non	non	ADJ
easat-9410	45	20	-	-	ADJ
easat-9410	45	21	compliant	compliant	ADJ
easat-9410	45	22	taxpayers	taxpayer	NOUN
easat-9410	45	23	and	and	CCONJ
easat-9410	45	24	encourage	encourage	VERB
easat-9410	45	25	higher	high	ADJ
easat-9410	45	26	compliance	compliance	NOUN
easat-9410	46	1	[	[	X
easat-9410	46	2	11	11	NUM
easat-9410	46	3	]	]	PUNCT
easat-9410	46	4	.	.	PUNCT
easat-9410	47	1	the	the	DET
easat-9410	47	2	digital	digital	ADJ
easat-9410	47	3	transformation	transformation	NOUN
easat-9410	47	4	of	of	ADP
easat-9410	47	5	tax	tax	NOUN
easat-9410	47	6	administration	administration	NOUN
easat-9410	47	7	,	,	PUNCT
easat-9410	47	8	including	include	VERB
easat-9410	47	9	e	e	NOUN
easat-9410	47	10	-	-	NOUN
easat-9410	47	11	filing	filing	NOUN
easat-9410	47	12	,	,	PUNCT
easat-9410	47	13	e	e	NOUN
easat-9410	47	14	-	-	NOUN
easat-9410	47	15	invoicing	invoicing	ADJ
easat-9410	47	16	,	,	PUNCT
easat-9410	47	17	and	and	CCONJ
easat-9410	47	18	e	e	NOUN
easat-9410	47	19	-	-	NOUN
easat-9410	47	20	billing	billing	NOUN
easat-9410	47	21	,	,	PUNCT
easat-9410	47	22	is	be	AUX
easat-9410	47	23	being	be	AUX
easat-9410	47	24	increasingly	increasingly	ADV
easat-9410	47	25	promoted	promote	VERB
easat-9410	47	26	to	to	PART
easat-9410	47	27	enhance	enhance	VERB
easat-9410	47	28	reporting	reporting	NOUN
easat-9410	47	29	accuracy	accuracy	NOUN
easat-9410	47	30	and	and	CCONJ
easat-9410	47	31	ease	ease	NOUN
easat-9410	47	32	of	of	ADP
easat-9410	47	33	compliance	compliance	NOUN
easat-9410	47	34	[	[	X
easat-9410	47	35	12	12	NUM
easat-9410	47	36	]	]	PUNCT
easat-9410	47	37	.	.	PUNCT
easat-9410	48	1	as	as	ADP
easat-9410	48	2	the	the	DET
easat-9410	48	3	youngest	young	ADJ
easat-9410	48	4	age	age	NOUN
easat-9410	48	5	group	group	NOUN
easat-9410	48	6	in	in	ADP
easat-9410	48	7	the	the	DET
easat-9410	48	8	workforce	workforce	NOUN
easat-9410	48	9	,	,	PUNCT
easat-9410	48	10	generation	generation	NOUN
easat-9410	48	11	z	z	NOUN
easat-9410	48	12	is	be	AUX
easat-9410	48	13	recognized	recognize	VERB
easat-9410	48	14	for	for	ADP
easat-9410	48	15	its	its	PRON
easat-9410	48	16	strong	strong	ADJ
easat-9410	48	17	technological	technological	ADJ
easat-9410	48	18	skills	skill	NOUN
easat-9410	48	19	and	and	CCONJ
easat-9410	48	20	emphasis	emphasis	NOUN
easat-9410	48	21	on	on	ADP
easat-9410	48	22	work	work	NOUN
easat-9410	48	23	flexibility	flexibility	NOUN
easat-9410	48	24	[	[	X
easat-9410	48	25	13	13	NUM
easat-9410	48	26	]	]	PUNCT
easat-9410	48	27	.	.	PUNCT
easat-9410	49	1	with	with	ADP
easat-9410	49	2	a	a	DET
easat-9410	49	3	high	high	ADJ
easat-9410	49	4	awareness	awareness	NOUN
easat-9410	49	5	of	of	ADP
easat-9410	49	6	taxation	taxation	NOUN
easat-9410	49	7	,	,	PUNCT
easat-9410	49	8	generation	generation	NOUN
easat-9410	49	9	z	z	NOUN
easat-9410	49	10	is	be	AUX
easat-9410	49	11	believed	believe	VERB
easat-9410	49	12	to	to	PART
easat-9410	49	13	have	have	VERB
easat-9410	49	14	the	the	DET
easat-9410	49	15	potential	potential	NOUN
easat-9410	49	16	to	to	PART
easat-9410	49	17	become	become	VERB
easat-9410	49	18	compliant	compliant	ADJ
easat-9410	49	19	taxpayers	taxpayer	NOUN
easat-9410	49	20	,	,	PUNCT
easat-9410	49	21	thus	thus	ADV
easat-9410	49	22	contributing	contribute	VERB
easat-9410	49	23	significantly	significantly	ADV
easat-9410	49	24	to	to	PART
easat-9410	49	25	tax	tax	NOUN
easat-9410	49	26	revenue	revenue	NOUN
easat-9410	50	1	[	[	X
easat-9410	50	2	14	14	NUM
easat-9410	50	3	]	]	PUNCT
easat-9410	50	4	.	.	PUNCT
easat-9410	51	1	in	in	ADP
easat-9410	51	2	addition	addition	NOUN
easat-9410	51	3	,	,	PUNCT
easat-9410	51	4	the	the	DET
easat-9410	51	5	rapid	rapid	ADJ
easat-9410	51	6	development	development	NOUN
easat-9410	51	7	of	of	ADP
easat-9410	51	8	digital	digital	ADJ
easat-9410	51	9	technology	technology	NOUN
easat-9410	51	10	should	should	AUX
easat-9410	51	11	be	be	AUX
easat-9410	51	12	utilized	utilize	VERB
easat-9410	51	13	as	as	ADP
easat-9410	51	14	a	a	DET
easat-9410	51	15	supporting	support	VERB
easat-9410	51	16	tool	tool	NOUN
easat-9410	51	17	in	in	ADP
easat-9410	51	18	improving	improve	VERB
easat-9410	51	19	tax	tax	NOUN
easat-9410	51	20	compliance	compliance	NOUN
easat-9410	51	21	,	,	PUNCT
easat-9410	51	22	especially	especially	ADV
easat-9410	51	23	for	for	ADP
easat-9410	51	24	generation	generation	NOUN
easat-9410	51	25	z	z	NOUN
easat-9410	51	26	,	,	PUNCT
easat-9410	51	27	who	who	PRON
easat-9410	51	28	are	be	AUX
easat-9410	51	29	digital	digital	ADJ
easat-9410	51	30	natives	native	NOUN
easat-9410	51	31	.	.	PUNCT
easat-9410	52	1	with	with	ADP
easat-9410	52	2	easy	easy	ADJ
easat-9410	52	3	access	access	NOUN
easat-9410	52	4	to	to	ADP
easat-9410	52	5	technology	technology	NOUN
easat-9410	52	6	-	-	PUNCT
easat-9410	52	7	based	base	VERB
easat-9410	52	8	tax	tax	NOUN
easat-9410	52	9	applications	application	NOUN
easat-9410	52	10	,	,	PUNCT
easat-9410	52	11	the	the	DET
easat-9410	52	12	tax	tax	NOUN
easat-9410	52	13	administration	administration	NOUN
easat-9410	52	14	process	process	NOUN
easat-9410	52	15	is	be	AUX
easat-9410	52	16	expected	expect	VERB
easat-9410	52	17	to	to	PART
easat-9410	52	18	be	be	AUX
easat-9410	52	19	simpler	simple	ADJ
easat-9410	52	20	,	,	PUNCT
easat-9410	52	21	more	more	ADV
easat-9410	52	22	efficient	efficient	ADJ
easat-9410	52	23	,	,	PUNCT
easat-9410	52	24	and	and	CCONJ
easat-9410	52	25	more	more	ADV
easat-9410	52	26	attractive	attractive	ADJ
easat-9410	52	27	to	to	ADP
easat-9410	52	28	the	the	DET
easat-9410	52	29	younger	young	ADJ
easat-9410	52	30	generation	generation	NOUN
easat-9410	52	31	.	.	PUNCT
easat-9410	53	1	seeing	see	VERB
easat-9410	53	2	these	these	DET
easat-9410	53	3	conditions	condition	NOUN
easat-9410	53	4	,	,	PUNCT
easat-9410	53	5	an	an	DET
easat-9410	53	6	integrated	integrate	VERB
easat-9410	53	7	and	and	CCONJ
easat-9410	53	8	sustainable	sustainable	ADJ
easat-9410	53	9	strategy	strategy	NOUN
easat-9410	53	10	is	be	AUX
easat-9410	53	11	needed	need	VERB
easat-9410	53	12	to	to	PART
easat-9410	53	13	encourage	encourage	VERB
easat-9410	53	14	increased	increase	VERB
easat-9410	53	15	tax	tax	NOUN
easat-9410	53	16	literacy	literacy	NOUN
easat-9410	53	17	,	,	PUNCT
easat-9410	53	18	expand	expand	VERB
easat-9410	53	19	the	the	DET
easat-9410	53	20	tax	tax	NOUN
easat-9410	53	21	base	base	NOUN
easat-9410	53	22	,	,	PUNCT
easat-9410	53	23	and	and	CCONJ
easat-9410	53	24	strengthen	strengthen	VERB
easat-9410	53	25	the	the	DET
easat-9410	53	26	role	role	NOUN
easat-9410	53	27	of	of	ADP
easat-9410	53	28	the	the	DET
easat-9410	53	29	younger	young	ADJ
easat-9410	53	30	generation	generation	NOUN
easat-9410	53	31	in	in	ADP
easat-9410	53	32	the	the	DET
easat-9410	53	33	tax	tax	NOUN
easat-9410	53	34	system	system	NOUN
easat-9410	53	35	.	.	PUNCT
easat-9410	54	1	this	this	DET
easat-9410	54	2	study	study	NOUN
easat-9410	54	3	intends	intend	VERB
easat-9410	54	4	to	to	PART
easat-9410	54	5	analyze	analyze	VERB
easat-9410	54	6	the	the	DET
easat-9410	54	7	effect	effect	NOUN
easat-9410	54	8	of	of	ADP
easat-9410	54	9	tax	tax	NOUN
easat-9410	54	10	knowledge	knowledge	NOUN
easat-9410	54	11	,	,	PUNCT
easat-9410	54	12	tax	tax	NOUN
easat-9410	54	13	sanctions	sanction	NOUN
easat-9410	54	14	,	,	PUNCT
easat-9410	54	15	and	and	CCONJ
easat-9410	54	16	the	the	DET
easat-9410	54	17	digitalization	digitalization	NOUN
easat-9410	54	18	of	of	ADP
easat-9410	54	19	the	the	DET
easat-9410	54	20	tax	tax	NOUN
easat-9410	54	21	system	system	NOUN
easat-9410	54	22	on	on	ADP
easat-9410	54	23	tax	tax	NOUN
easat-9410	54	24	compliance	compliance	NOUN
easat-9410	54	25	,	,	PUNCT
easat-9410	54	26	as	as	SCONJ
easat-9410	54	27	perceived	perceive	VERB
easat-9410	54	28	by	by	ADP
easat-9410	54	29	generation	generation	NOUN
easat-9410	54	30	z	z	PROPN
easat-9410	54	31	,	,	PUNCT
easat-9410	54	32	using	use	VERB
easat-9410	54	33	risk	risk	NOUN
easat-9410	54	34	preference	preference	NOUN
easat-9410	54	35	as	as	ADP
easat-9410	54	36	a	a	DET
easat-9410	54	37	moderating	moderate	VERB
easat-9410	54	38	variable	variable	NOUN
easat-9410	54	39	.	.	PUNCT
easat-9410	55	1	as	as	SCONJ
easat-9410	55	2	risk	risk	NOUN
easat-9410	55	3	preferences	preference	NOUN
easat-9410	55	4	may	may	AUX
easat-9410	55	5	influence	influence	VERB
easat-9410	55	6	the	the	DET
easat-9410	55	7	link	link	NOUN
easat-9410	55	8	between	between	ADP
easat-9410	55	9	these	these	DET
easat-9410	55	10	factors	factor	NOUN
easat-9410	55	11	and	and	CCONJ
easat-9410	55	12	tax	tax	NOUN
easat-9410	55	13	compliance	compliance	NOUN
easat-9410	55	14	,	,	PUNCT
easat-9410	55	15	this	this	DET
easat-9410	55	16	study	study	NOUN
easat-9410	55	17	holds	hold	VERB
easat-9410	55	18	growing	grow	VERB
easat-9410	55	19	importance	importance	NOUN
easat-9410	55	20	,	,	PUNCT
easat-9410	55	21	given	give	VERB
easat-9410	55	22	that	that	DET
easat-9410	55	23	generation	generation	NOUN
easat-9410	55	24	z	z	NOUN
easat-9410	55	25	is	be	AUX
easat-9410	55	26	expected	expect	VERB
easat-9410	55	27	to	to	PART
easat-9410	55	28	play	play	VERB
easat-9410	55	29	a	a	DET
easat-9410	55	30	major	major	ADJ
easat-9410	55	31	role	role	NOUN
easat-9410	55	32	in	in	ADP
easat-9410	55	33	the	the	DET
easat-9410	55	34	national	national	ADJ
easat-9410	55	35	tax	tax	NOUN
easat-9410	55	36	base	base	NOUN
easat-9410	55	37	over	over	ADP
easat-9410	55	38	the	the	DET
easat-9410	55	39	coming	come	VERB
easat-9410	55	40	decade	decade	NOUN
easat-9410	56	1	[	[	X
easat-9410	56	2	15	15	NUM
easat-9410	56	3	]	]	PUNCT
easat-9410	56	4	.	.	PUNCT
easat-9410	57	1	improving	improve	VERB
easat-9410	57	2	tax	tax	NOUN
easat-9410	57	3	knowledge	knowledge	NOUN
easat-9410	57	4	among	among	ADP
easat-9410	57	5	gen	gen	PROPN
easat-9410	57	6	z	z	NOUN
easat-9410	57	7	will	will	AUX
easat-9410	57	8	not	not	PART
easat-9410	57	9	only	only	ADV
easat-9410	57	10	boost	boost	VERB
easat-9410	57	11	formal	formal	ADJ
easat-9410	57	12	compliance	compliance	NOUN
easat-9410	57	13	but	but	CCONJ
easat-9410	57	14	also	also	ADV
easat-9410	57	15	encourage	encourage	VERB
easat-9410	57	16	long	long	ADJ
easat-9410	57	17	-	-	PUNCT
easat-9410	57	18	term	term	NOUN
easat-9410	57	19	voluntary	voluntary	ADJ
easat-9410	57	20	compliance	compliance	NOUN
easat-9410	58	1	[	[	X
easat-9410	58	2	15	15	NUM
easat-9410	58	3	]	]	PUNCT
easat-9410	58	4	.	.	PUNCT
easat-9410	59	1	tax	tax	NOUN
easat-9410	59	2	authorities	authority	NOUN
easat-9410	59	3	across	across	ADP
easat-9410	59	4	various	various	ADJ
easat-9410	59	5	countries	country	NOUN
easat-9410	59	6	have	have	AUX
easat-9410	59	7	begun	begin	VERB
easat-9410	59	8	implementing	implement	VERB
easat-9410	59	9	educational	educational	ADJ
easat-9410	59	10	initiatives	initiative	NOUN
easat-9410	59	11	,	,	PUNCT
easat-9410	59	12	including	include	VERB
easat-9410	59	13	digital	digital	ADJ
easat-9410	59	14	campaigns	campaign	NOUN
easat-9410	59	15	,	,	PUNCT
easat-9410	59	16	social	social	ADJ
easat-9410	59	17	media	medium	NOUN
easat-9410	59	18	utilization	utilization	NOUN
easat-9410	59	19	,	,	PUNCT
easat-9410	59	20	and	and	CCONJ
easat-9410	59	21	the	the	DET
easat-9410	59	22	incorporation	incorporation	NOUN
easat-9410	59	23	of	of	ADP
easat-9410	59	24	tax	tax	NOUN
easat-9410	59	25	-	-	PUNCT
easat-9410	59	26	related	relate	VERB
easat-9410	59	27	material	material	NOUN
easat-9410	59	28	into	into	ADP
easat-9410	59	29	higher	high	ADJ
easat-9410	59	30	education	education	NOUN
easat-9410	59	31	curricula	curricula	NOUN
easat-9410	59	32	,	,	PUNCT
easat-9410	59	33	to	to	PART
easat-9410	59	34	bridge	bridge	VERB
easat-9410	59	35	the	the	DET
easat-9410	59	36	knowledge	knowledge	NOUN
easat-9410	59	37	gap	gap	NOUN
easat-9410	59	38	[	[	X
easat-9410	59	39	16	16	NUM
easat-9410	59	40	,	,	PUNCT
easat-9410	59	41	17	17	NUM
easat-9410	59	42	]	]	PUNCT
easat-9410	59	43	.	.	PUNCT
easat-9410	60	1	law	law	NOUN
easat-9410	60	2	enforcement	enforcement	NOUN
easat-9410	60	3	and	and	CCONJ
easat-9410	60	4	sanctions	sanction	NOUN
easat-9410	60	5	remain	remain	VERB
easat-9410	60	6	part	part	NOUN
easat-9410	60	7	of	of	ADP
easat-9410	60	8	the	the	DET
easat-9410	60	9	government	government	NOUN
easat-9410	60	10	's	's	PART
easat-9410	60	11	fiscal	fiscal	ADJ
easat-9410	60	12	strategy	strategy	NOUN
easat-9410	60	13	to	to	PART
easat-9410	60	14	improve	improve	VERB
easat-9410	60	15	compliance	compliance	NOUN
easat-9410	60	16	[	[	X
easat-9410	60	17	18	18	NUM
easat-9410	60	18	]	]	PUNCT
easat-9410	60	19	but	but	CCONJ
easat-9410	60	20	the	the	DET
easat-9410	60	21	effectiveness	effectiveness	NOUN
easat-9410	60	22	of	of	ADP
easat-9410	60	23	this	this	DET
easat-9410	60	24	approach	approach	NOUN
easat-9410	60	25	is	be	AUX
easat-9410	60	26	beginning	begin	VERB
easat-9410	60	27	to	to	PART
easat-9410	60	28	be	be	AUX
easat-9410	60	29	questioned	question	VERB
easat-9410	60	30	in	in	ADP
easat-9410	60	31	the	the	DET
easat-9410	60	32	context	context	NOUN
easat-9410	60	33	of	of	ADP
easat-9410	60	34	the	the	DET
easat-9410	60	35	younger	young	ADJ
easat-9410	60	36	generation	generation	NOUN
easat-9410	60	37	.	.	PUNCT
easat-9410	61	1	generation	generation	NOUN
easat-9410	61	2	z	z	NOUN
easat-9410	61	3	and	and	CCONJ
easat-9410	61	4	millennials	millennial	NOUN
easat-9410	61	5	show	show	VERB
easat-9410	61	6	a	a	DET
easat-9410	61	7	greater	great	ADJ
easat-9410	61	8	tendency	tendency	NOUN
easat-9410	61	9	to	to	PART
easat-9410	61	10	question	question	VERB
easat-9410	61	11	authority	authority	NOUN
easat-9410	61	12	and	and	CCONJ
easat-9410	61	13	have	have	VERB
easat-9410	61	14	different	different	ADJ
easat-9410	61	15	risk	risk	NOUN
easat-9410	61	16	preferences	preference	NOUN
easat-9410	61	17	and	and	CCONJ
easat-9410	61	18	ways	way	NOUN
easat-9410	61	19	of	of	ADP
easat-9410	61	20	thinking	thinking	NOUN
easat-9410	61	21	compared	compare	VERB
easat-9410	61	22	to	to	ADP
easat-9410	61	23	previous	previous	ADJ
easat-9410	61	24	generations	generation	NOUN
easat-9410	61	25	[	[	X
easat-9410	61	26	19	19	NUM
easat-9410	61	27	]	]	PUNCT
easat-9410	61	28	.	.	PUNCT
easat-9410	62	1	empirical	empirical	ADJ
easat-9410	62	2	studies	study	NOUN
easat-9410	62	3	show	show	VERB
easat-9410	62	4	that	that	SCONJ
easat-9410	62	5	the	the	DET
easat-9410	62	6	threat	threat	NOUN
easat-9410	62	7	of	of	ADP
easat-9410	62	8	sanctions	sanction	NOUN
easat-9410	62	9	is	be	AUX
easat-9410	62	10	not	not	PART
easat-9410	62	11	always	always	ADV
easat-9410	62	12	effective	effective	ADJ
easat-9410	62	13	in	in	ADP
easat-9410	62	14	encouraging	encourage	VERB
easat-9410	62	15	compliance	compliance	NOUN
easat-9410	62	16	among	among	ADP
easat-9410	62	17	this	this	DET
easat-9410	62	18	age	age	NOUN
easat-9410	62	19	group	group	NOUN
easat-9410	62	20	,	,	PUNCT
easat-9410	62	21	especially	especially	ADV
easat-9410	62	22	if	if	SCONJ
easat-9410	62	23	it	it	PRON
easat-9410	62	24	is	be	AUX
easat-9410	62	25	not	not	PART
easat-9410	62	26	accompanied	accompany	VERB
easat-9410	62	27	by	by	ADP
easat-9410	62	28	an	an	DET
easat-9410	62	29	increase	increase	NOUN
easat-9410	62	30	in	in	ADP
easat-9410	62	31	tax	tax	NOUN
easat-9410	62	32	literacy	literacy	NOUN
easat-9410	62	33	and	and	CCONJ
easat-9410	62	34	trust	trust	NOUN
easat-9410	62	35	in	in	ADP
easat-9410	62	36	tax	tax	NOUN
easat-9410	62	37	institutions	institution	NOUN
easat-9410	62	38	[	[	X
easat-9410	62	39	20	20	NUM
easat-9410	62	40	]	]	PUNCT
easat-9410	62	41	.	.	PUNCT
easat-9410	63	1	meanwhile	meanwhile	ADV
easat-9410	63	2	,	,	PUNCT
easat-9410	63	3	changes	change	NOUN
easat-9410	63	4	in	in	ADP
easat-9410	63	5	the	the	DET
easat-9410	63	6	tax	tax	NOUN
easat-9410	63	7	administration	administration	NOUN
easat-9410	63	8	system	system	NOUN
easat-9410	63	9	in	in	ADP
easat-9410	63	10	the	the	DET
easat-9410	63	11	digital	digital	ADJ
easat-9410	63	12	era	era	NOUN
easat-9410	63	13	are	be	AUX
easat-9410	63	14	also	also	ADV
easat-9410	63	15	a	a	DET
easat-9410	63	16	significant	significant	ADJ
easat-9410	63	17	variable	variable	NOUN
easat-9410	63	18	that	that	PRON
easat-9410	63	19	can	can	AUX
easat-9410	63	20	not	not	PART
easat-9410	63	21	be	be	AUX
easat-9410	63	22	ignored	ignore	VERB
easat-9410	63	23	.	.	PUNCT
easat-9410	64	1	the	the	DET
easat-9410	64	2	directorate	directorate	ADJ
easat-9410	64	3	general	general	NOUN
easat-9410	64	4	of	of	ADP
easat-9410	64	5	taxes	taxis	NOUN
easat-9410	64	6	(	(	PUNCT
easat-9410	64	7	djp	djp	X
easat-9410	64	8	)	)	PUNCT
easat-9410	64	9	has	have	AUX
easat-9410	64	10	introduced	introduce	VERB
easat-9410	64	11	various	various	ADJ
easat-9410	64	12	technological	technological	ADJ
easat-9410	64	13	innovations	innovation	NOUN
easat-9410	64	14	,	,	PUNCT
easat-9410	64	15	including	include	VERB
easat-9410	64	16	e	e	NOUN
easat-9410	64	17	-	-	NOUN
easat-9410	64	18	filing	filing	NOUN
easat-9410	64	19	,	,	PUNCT
easat-9410	64	20	coretax	coretax	NOUN
easat-9410	64	21	djp	djp	PROPN
easat-9410	64	22	,	,	PUNCT
easat-9410	64	23	and	and	CCONJ
easat-9410	64	24	mobile	mobile	NOUN
easat-9410	64	25	-	-	PUNCT
easat-9410	64	26	based	base	VERB
easat-9410	64	27	tax	tax	NOUN
easat-9410	64	28	applications	application	NOUN
easat-9410	64	29	,	,	PUNCT
easat-9410	64	30	to	to	PART
easat-9410	64	31	improve	improve	VERB
easat-9410	64	32	the	the	DET
easat-9410	64	33	ease	ease	NOUN
easat-9410	64	34	of	of	ADP
easat-9410	64	35	tax	tax	NOUN
easat-9410	64	36	reporting	reporting	NOUN
easat-9410	64	37	and	and	CCONJ
easat-9410	64	38	payment	payment	NOUN
easat-9410	64	39	[	[	X
easat-9410	64	40	21	21	NUM
easat-9410	64	41	]	]	PUNCT
easat-9410	64	42	.	.	PUNCT
easat-9410	65	1	the	the	DET
easat-9410	65	2	implementation	implementation	NOUN
easat-9410	65	3	of	of	ADP
easat-9410	65	4	this	this	DET
easat-9410	65	5	technology	technology	NOUN
easat-9410	65	6	is	be	AUX
easat-9410	65	7	724	724	NUM
easat-9410	65	8	edelweiss	edelweiss	PROPN
easat-9410	65	9	applied	apply	VERB
easat-9410	65	10	science	science	NOUN
easat-9410	65	11	and	and	CCONJ
easat-9410	65	12	technology	technology	NOUN
easat-9410	65	13	issn	issn	PROPN
easat-9410	65	14	:	:	PUNCT
easat-9410	65	15	2576	2576	NUM
easat-9410	65	16	-	-	SYM
easat-9410	65	17	8484	8484	NUM
easat-9410	65	18	vol	vol	NOUN
easat-9410	65	19	.	.	PROPN
easat-9410	66	1	9	9	NUM
easat-9410	66	2	,	,	PUNCT
easat-9410	66	3	no	no	INTJ
easat-9410	66	4	.	.	NOUN
easat-9410	66	5	8	8	NUM
easat-9410	66	6	:	:	PUNCT
easat-9410	66	7	722	722	NUM
easat-9410	66	8	-	-	SYM
easat-9410	66	9	738	738	NUM
easat-9410	66	10	,	,	PUNCT
easat-9410	66	11	2025	2025	NUM
easat-9410	66	12	doi	doi	NOUN
easat-9410	66	13	:	:	PUNCT
easat-9410	66	14	10.55214/2576	10.55214/2576	NUM
easat-9410	66	15	-	-	SYM
easat-9410	66	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	67	1	©	©	PROPN
easat-9410	67	2	2025	2025	NUM
easat-9410	67	3	by	by	ADP
easat-9410	67	4	the	the	DET
easat-9410	67	5	authors	author	NOUN
easat-9410	67	6	;	;	PUNCT
easat-9410	67	7	licensee	licensee	PROPN
easat-9410	67	8	learning	learn	VERB
easat-9410	67	9	gate	gate	NOUN
easat-9410	67	10	considered	consider	VERB
easat-9410	67	11	to	to	PART
easat-9410	67	12	foster	foster	VERB
easat-9410	67	13	higher	high	ADJ
easat-9410	67	14	voluntary	voluntary	ADJ
easat-9410	67	15	compliance	compliance	NOUN
easat-9410	67	16	,	,	PUNCT
easat-9410	67	17	but	but	CCONJ
easat-9410	67	18	its	its	PRON
easat-9410	67	19	impact	impact	NOUN
easat-9410	67	20	among	among	ADP
easat-9410	67	21	digitally	digitally	ADV
easat-9410	67	22	literate	literate	ADJ
easat-9410	67	23	young	young	ADJ
easat-9410	67	24	age	age	NOUN
easat-9410	67	25	groups	group	NOUN
easat-9410	67	26	such	such	ADJ
easat-9410	67	27	as	as	ADP
easat-9410	67	28	gen	gen	PROPN
easat-9410	67	29	z	z	PROPN
easat-9410	67	30	remains	remain	VERB
easat-9410	67	31	to	to	PART
easat-9410	67	32	be	be	AUX
easat-9410	67	33	explored	explore	VERB
easat-9410	67	34	[	[	PUNCT
easat-9410	67	35	22	22	NUM
easat-9410	67	36	]	]	PUNCT
easat-9410	67	37	.	.	PUNCT
easat-9410	68	1	since	since	SCONJ
easat-9410	68	2	generation	generation	NOUN
easat-9410	68	3	z	z	PROPN
easat-9410	68	4	is	be	AUX
easat-9410	68	5	known	know	VERB
easat-9410	68	6	to	to	PART
easat-9410	68	7	exhibit	exhibit	VERB
easat-9410	68	8	diverse	diverse	ADJ
easat-9410	68	9	risk	risk	NOUN
easat-9410	68	10	-	-	PUNCT
easat-9410	68	11	taking	take	VERB
easat-9410	68	12	tendencies	tendency	NOUN
easat-9410	68	13	,	,	PUNCT
easat-9410	68	14	adding	add	VERB
easat-9410	68	15	risk	risk	NOUN
easat-9410	68	16	preferences	preference	NOUN
easat-9410	68	17	as	as	ADP
easat-9410	68	18	a	a	DET
easat-9410	68	19	moderating	moderate	VERB
easat-9410	68	20	variable	variable	NOUN
easat-9410	68	21	in	in	ADP
easat-9410	68	22	the	the	DET
easat-9410	68	23	tax	tax	NOUN
easat-9410	68	24	compliance	compliance	NOUN
easat-9410	68	25	model	model	NOUN
easat-9410	68	26	will	will	AUX
easat-9410	68	27	provide	provide	VERB
easat-9410	68	28	a	a	DET
easat-9410	68	29	more	more	ADV
easat-9410	68	30	nuanced	nuanced	ADJ
easat-9410	68	31	and	and	CCONJ
easat-9410	68	32	contextual	contextual	ADJ
easat-9410	68	33	understanding	understanding	NOUN
easat-9410	68	34	[	[	X
easat-9410	68	35	23	23	NUM
easat-9410	68	36	]	]	PUNCT
easat-9410	68	37	.	.	PUNCT
easat-9410	69	1	this	this	PRON
easat-9410	69	2	makes	make	VERB
easat-9410	69	3	it	it	PRON
easat-9410	69	4	possible	possible	ADJ
easat-9410	69	5	to	to	PART
easat-9410	69	6	design	design	VERB
easat-9410	69	7	tax	tax	NOUN
easat-9410	69	8	policies	policy	NOUN
easat-9410	69	9	that	that	PRON
easat-9410	69	10	are	be	AUX
easat-9410	69	11	more	more	ADV
easat-9410	69	12	precisely	precisely	ADV
easat-9410	69	13	targeted	target	VERB
easat-9410	69	14	and	and	CCONJ
easat-9410	69	15	based	base	VERB
easat-9410	69	16	on	on	ADP
easat-9410	69	17	taxpayer	taxpayer	NOUN
easat-9410	69	18	behaviour	behaviour	NOUN
easat-9410	69	19	.	.	PUNCT
easat-9410	70	1	by	by	ADP
easat-9410	70	2	highlighting	highlight	VERB
easat-9410	70	3	these	these	DET
easat-9410	70	4	factors	factor	NOUN
easat-9410	70	5	,	,	PUNCT
easat-9410	70	6	this	this	DET
easat-9410	70	7	study	study	NOUN
easat-9410	70	8	aims	aim	VERB
easat-9410	70	9	to	to	PART
easat-9410	70	10	provide	provide	VERB
easat-9410	70	11	a	a	DET
easat-9410	70	12	comprehensive	comprehensive	ADJ
easat-9410	70	13	understanding	understanding	NOUN
easat-9410	70	14	of	of	ADP
easat-9410	70	15	gen	gen	PROPN
easat-9410	70	16	z	z	PROPN
easat-9410	70	17	's	's	PART
easat-9410	70	18	tax	tax	NOUN
easat-9410	70	19	compliance	compliance	NOUN
easat-9410	70	20	behavior	behavior	NOUN
easat-9410	70	21	and	and	CCONJ
easat-9410	70	22	serve	serve	VERB
easat-9410	70	23	as	as	ADP
easat-9410	70	24	a	a	DET
easat-9410	70	25	basis	basis	NOUN
easat-9410	70	26	for	for	ADP
easat-9410	70	27	developing	develop	VERB
easat-9410	70	28	targeted	target	VERB
easat-9410	70	29	tax	tax	NOUN
easat-9410	70	30	compliance	compliance	NOUN
easat-9410	70	31	improvement	improvement	NOUN
easat-9410	70	32	policies	policy	NOUN
easat-9410	70	33	that	that	PRON
easat-9410	70	34	cater	cater	VERB
easat-9410	70	35	to	to	ADP
easat-9410	70	36	the	the	DET
easat-9410	70	37	characteristics	characteristic	NOUN
easat-9410	70	38	of	of	ADP
easat-9410	70	39	the	the	DET
easat-9410	70	40	younger	young	ADJ
easat-9410	70	41	generation	generation	NOUN
easat-9410	70	42	,	,	PUNCT
easat-9410	70	43	thereby	thereby	ADV
easat-9410	70	44	supporting	support	VERB
easat-9410	70	45	the	the	DET
easat-9410	70	46	sustainable	sustainable	ADJ
easat-9410	70	47	optimization	optimization	NOUN
easat-9410	70	48	of	of	ADP
easat-9410	70	49	state	state	NOUN
easat-9410	70	50	revenue	revenue	NOUN
easat-9410	70	51	.	.	PUNCT
easat-9410	71	1	2	2	X
easat-9410	71	2	.	.	X
easat-9410	71	3	literature	literature	NOUN
easat-9410	71	4	review	review	PROPN
easat-9410	71	5	and	and	CCONJ
easat-9410	71	6	hypotheses	hypothese	VERB
easat-9410	71	7	development	development	NOUN
easat-9410	71	8	2.1	2.1	NUM
easat-9410	71	9	.	.	PUNCT
easat-9410	72	1	prospect	prospect	NOUN
easat-9410	72	2	theory	theory	NOUN
easat-9410	72	3	prospect	prospect	NOUN
easat-9410	72	4	theory	theory	NOUN
easat-9410	72	5	developed	develop	VERB
easat-9410	72	6	by	by	ADP
easat-9410	72	7	kahneman	kahneman	PROPN
easat-9410	72	8	&	&	CCONJ
easat-9410	72	9	tversky	tversky	PROPN
easat-9410	72	10	,	,	PUNCT
easat-9410	72	11	explains	explain	VERB
easat-9410	72	12	how	how	SCONJ
easat-9410	72	13	people	people	NOUN
easat-9410	72	14	behave	behave	VERB
easat-9410	72	15	while	while	SCONJ
easat-9410	72	16	assessing	assess	VERB
easat-9410	72	17	risky	risky	ADJ
easat-9410	72	18	decisions	decision	NOUN
easat-9410	72	19	[	[	X
easat-9410	72	20	24	24	NUM
easat-9410	72	21	]	]	PUNCT
easat-9410	72	22	.	.	PUNCT
easat-9410	73	1	this	this	DET
easat-9410	73	2	theory	theory	NOUN
easat-9410	73	3	demonstrates	demonstrate	VERB
easat-9410	73	4	how	how	SCONJ
easat-9410	73	5	individual	individual	ADJ
easat-9410	73	6	’s	’s	PART
easat-9410	73	7	behavior	behavior	NOUN
easat-9410	73	8	is	be	AUX
easat-9410	73	9	influenced	influence	VERB
easat-9410	73	10	by	by	ADP
easat-9410	73	11	how	how	SCONJ
easat-9410	73	12	they	they	PRON
easat-9410	73	13	view	view	VERB
easat-9410	73	14	the	the	DET
easat-9410	73	15	outcome	outcome	NOUN
easat-9410	73	16	as	as	ADP
easat-9410	73	17	a	a	DET
easat-9410	73	18	gain	gain	NOUN
easat-9410	73	19	or	or	CCONJ
easat-9410	73	20	loss	loss	NOUN
easat-9410	73	21	.	.	PUNCT
easat-9410	74	1	when	when	SCONJ
easat-9410	74	2	someone	someone	PRON
easat-9410	74	3	is	be	AUX
easat-9410	74	4	in	in	ADP
easat-9410	74	5	a	a	DET
easat-9410	74	6	favorable	favorable	ADJ
easat-9410	74	7	situation	situation	NOUN
easat-9410	74	8	,	,	PUNCT
easat-9410	74	9	they	they	PRON
easat-9410	74	10	will	will	AUX
easat-9410	74	11	tend	tend	VERB
easat-9410	74	12	to	to	PART
easat-9410	74	13	avoid	avoid	VERB
easat-9410	74	14	risk	risk	NOUN
easat-9410	74	15	and	and	CCONJ
easat-9410	74	16	be	be	AUX
easat-9410	74	17	cautious	cautious	ADJ
easat-9410	74	18	.	.	PUNCT
easat-9410	75	1	conversely	conversely	ADV
easat-9410	75	2	,	,	PUNCT
easat-9410	75	3	if	if	SCONJ
easat-9410	75	4	the	the	DET
easat-9410	75	5	individual	individual	NOUN
easat-9410	75	6	is	be	AUX
easat-9410	75	7	in	in	ADP
easat-9410	75	8	a	a	DET
easat-9410	75	9	situation	situation	NOUN
easat-9410	75	10	where	where	SCONJ
easat-9410	75	11	they	they	PRON
easat-9410	75	12	are	be	AUX
easat-9410	75	13	experiencing	experience	VERB
easat-9410	75	14	a	a	DET
easat-9410	75	15	loss	loss	NOUN
easat-9410	75	16	,	,	PUNCT
easat-9410	75	17	they	they	PRON
easat-9410	75	18	will	will	AUX
easat-9410	75	19	be	be	AUX
easat-9410	75	20	more	more	ADV
easat-9410	75	21	willing	willing	ADJ
easat-9410	75	22	to	to	PART
easat-9410	75	23	take	take	VERB
easat-9410	75	24	risks	risk	NOUN
easat-9410	75	25	.	.	PUNCT
easat-9410	76	1	one	one	NUM
easat-9410	76	2	of	of	ADP
easat-9410	76	3	its	its	PRON
easat-9410	76	4	implications	implication	NOUN
easat-9410	76	5	for	for	ADP
easat-9410	76	6	tax	tax	NOUN
easat-9410	76	7	compliance	compliance	NOUN
easat-9410	76	8	is	be	AUX
easat-9410	76	9	that	that	SCONJ
easat-9410	76	10	taxpayer	taxpayer	NOUN
easat-9410	76	11	’s	’s	PART
easat-9410	76	12	risktaking	risktake	VERB
easat-9410	76	13	action	action	NOUN
easat-9410	76	14	will	will	AUX
easat-9410	76	15	influence	influence	VERB
easat-9410	76	16	their	their	PRON
easat-9410	76	17	decisions	decision	NOUN
easat-9410	76	18	to	to	PART
easat-9410	76	19	comply	comply	VERB
easat-9410	76	20	with	with	ADP
easat-9410	76	21	follow	follow	NOUN
easat-9410	76	22	tax	tax	NOUN
easat-9410	76	23	regulations	regulation	NOUN
easat-9410	76	24	.	.	PUNCT
easat-9410	77	1	prospect	prospect	NOUN
easat-9410	77	2	theory	theory	NOUN
easat-9410	77	3	provides	provide	VERB
easat-9410	77	4	a	a	DET
easat-9410	77	5	robust	robust	ADJ
easat-9410	77	6	theoretical	theoretical	ADJ
easat-9410	77	7	foundation	foundation	NOUN
easat-9410	77	8	for	for	ADP
easat-9410	77	9	understanding	understanding	NOUN
easat-9410	77	10	and	and	CCONJ
easat-9410	77	11	explaining	explain	VERB
easat-9410	77	12	the	the	DET
easat-9410	77	13	relationship	relationship	NOUN
easat-9410	77	14	between	between	ADP
easat-9410	77	15	the	the	DET
easat-9410	77	16	level	level	NOUN
easat-9410	77	17	of	of	ADP
easat-9410	77	18	tax	tax	NOUN
easat-9410	77	19	compliance	compliance	NOUN
easat-9410	77	20	and	and	CCONJ
easat-9410	77	21	the	the	DET
easat-9410	77	22	knowledge	knowledge	NOUN
easat-9410	77	23	of	of	ADP
easat-9410	77	24	tax	tax	NOUN
easat-9410	77	25	regulations	regulation	NOUN
easat-9410	77	26	,	,	PUNCT
easat-9410	77	27	particularly	particularly	ADV
easat-9410	77	28	in	in	ADP
easat-9410	77	29	terms	term	NOUN
easat-9410	77	30	of	of	ADP
easat-9410	77	31	moderation	moderation	NOUN
easat-9410	77	32	by	by	ADP
easat-9410	77	33	attitude	attitude	NOUN
easat-9410	77	34	or	or	CCONJ
easat-9410	77	35	preference	preference	NOUN
easat-9410	77	36	towards	towards	ADP
easat-9410	77	37	risk	risk	NOUN
easat-9410	77	38	.	.	PUNCT
easat-9410	78	1	according	accord	VERB
easat-9410	78	2	to	to	ADP
easat-9410	78	3	prospect	prospect	PROPN
easat-9410	78	4	theory	theory	NOUN
easat-9410	78	5	,	,	PUNCT
easat-9410	78	6	when	when	SCONJ
easat-9410	78	7	taxpayers	taxpayer	NOUN
easat-9410	78	8	are	be	AUX
easat-9410	78	9	faced	face	VERB
easat-9410	78	10	with	with	ADP
easat-9410	78	11	situations	situation	NOUN
easat-9410	78	12	considered	consider	VERB
easat-9410	78	13	high	high	ADJ
easat-9410	78	14	risk	risk	NOUN
easat-9410	78	15	,	,	PUNCT
easat-9410	78	16	such	such	ADJ
easat-9410	78	17	as	as	ADP
easat-9410	78	18	uncertainty	uncertainty	NOUN
easat-9410	78	19	in	in	ADP
easat-9410	78	20	interpreting	interpret	VERB
easat-9410	78	21	tax	tax	NOUN
easat-9410	78	22	rules	rule	NOUN
easat-9410	78	23	or	or	CCONJ
easat-9410	78	24	the	the	DET
easat-9410	78	25	possibility	possibility	NOUN
easat-9410	78	26	of	of	ADP
easat-9410	78	27	sanctions	sanction	NOUN
easat-9410	78	28	for	for	ADP
easat-9410	78	29	noncompliance	noncompliance	NOUN
easat-9410	78	30	,	,	PUNCT
easat-9410	78	31	it	it	PRON
easat-9410	78	32	might	might	AUX
easat-9410	78	33	affect	affect	VERB
easat-9410	78	34	taxpayer	taxpayer	PROPN
easat-9410	78	35	’s	’s	PART
easat-9410	78	36	desire	desire	NOUN
easat-9410	78	37	to	to	PART
easat-9410	78	38	comply	comply	VERB
easat-9410	78	39	.	.	PUNCT
easat-9410	79	1	2.2	2.2	NUM
easat-9410	79	2	.	.	PUNCT
easat-9410	80	1	attribution	attribution	NOUN
easat-9410	80	2	theory	theory	NOUN
easat-9410	80	3	attribution	attribution	NOUN
easat-9410	80	4	theory	theory	NOUN
easat-9410	80	5	was	be	AUX
easat-9410	80	6	first	first	ADV
easat-9410	80	7	introduced	introduce	VERB
easat-9410	80	8	by	by	ADP
easat-9410	80	9	heider	heider	NOUN
easat-9410	80	10	in	in	ADP
easat-9410	80	11	1958	1958	NUM
easat-9410	80	12	in	in	ADP
easat-9410	80	13	his	his	PRON
easat-9410	80	14	book	book	NOUN
easat-9410	80	15	the	the	DET
easat-9410	80	16	psychology	psychology	NOUN
easat-9410	80	17	of	of	ADP
easat-9410	80	18	interpersonal	interpersonal	ADJ
easat-9410	80	19	relations	relation	NOUN
easat-9410	80	20	.	.	PUNCT
easat-9410	81	1	heider	heider	NOUN
easat-9410	81	2	explained	explain	VERB
easat-9410	81	3	that	that	SCONJ
easat-9410	81	4	people	people	NOUN
easat-9410	81	5	naturally	naturally	ADV
easat-9410	81	6	try	try	VERB
easat-9410	81	7	to	to	PART
easat-9410	81	8	understand	understand	VERB
easat-9410	81	9	and	and	CCONJ
easat-9410	81	10	interpret	interpret	VERB
easat-9410	81	11	the	the	DET
easat-9410	81	12	behavior	behavior	NOUN
easat-9410	81	13	of	of	ADP
easat-9410	81	14	others	other	NOUN
easat-9410	81	15	by	by	ADP
easat-9410	81	16	linking	link	VERB
easat-9410	81	17	it	it	PRON
easat-9410	81	18	to	to	ADP
easat-9410	81	19	internal	internal	ADJ
easat-9410	81	20	factors	factor	NOUN
easat-9410	81	21	,	,	PUNCT
easat-9410	81	22	such	such	ADJ
easat-9410	81	23	as	as	ADP
easat-9410	81	24	personality	personality	NOUN
easat-9410	81	25	,	,	PUNCT
easat-9410	81	26	attitudes	attitude	NOUN
easat-9410	81	27	,	,	PUNCT
easat-9410	81	28	or	or	CCONJ
easat-9410	81	29	personal	personal	ADJ
easat-9410	81	30	values	value	NOUN
easat-9410	81	31	,	,	PUNCT
easat-9410	81	32	as	as	ADV
easat-9410	81	33	well	well	ADV
easat-9410	81	34	as	as	ADP
easat-9410	81	35	external	external	ADJ
easat-9410	81	36	factors	factor	NOUN
easat-9410	81	37	,	,	PUNCT
easat-9410	81	38	including	include	VERB
easat-9410	81	39	the	the	DET
easat-9410	81	40	environment	environment	NOUN
easat-9410	81	41	,	,	PUNCT
easat-9410	81	42	government	government	NOUN
easat-9410	81	43	policies	policy	NOUN
easat-9410	81	44	,	,	PUNCT
easat-9410	81	45	or	or	CCONJ
easat-9410	81	46	social	social	ADJ
easat-9410	81	47	pressures	pressure	NOUN
easat-9410	81	48	.	.	PUNCT
easat-9410	82	1	individuals	individual	NOUN
easat-9410	82	2	who	who	PRON
easat-9410	82	3	tend	tend	VERB
easat-9410	82	4	to	to	PART
easat-9410	82	5	make	make	VERB
easat-9410	82	6	high	high	ADJ
easat-9410	82	7	-	-	PUNCT
easat-9410	82	8	risk	risk	NOUN
easat-9410	82	9	decisions	decision	NOUN
easat-9410	82	10	may	may	AUX
easat-9410	82	11	behave	behave	VERB
easat-9410	82	12	differently	differently	ADV
easat-9410	82	13	from	from	ADP
easat-9410	82	14	those	those	PRON
easat-9410	82	15	who	who	PRON
easat-9410	82	16	have	have	VERB
easat-9410	82	17	a	a	DET
easat-9410	82	18	low	low	ADJ
easat-9410	82	19	tolerance	tolerance	NOUN
easat-9410	82	20	for	for	ADP
easat-9410	82	21	risk	risk	NOUN
easat-9410	82	22	.	.	PUNCT
easat-9410	83	1	the	the	DET
easat-9410	83	2	attribution	attribution	NOUN
easat-9410	83	3	hypothesis	hypothesis	NOUN
easat-9410	83	4	states	state	VERB
easat-9410	83	5	that	that	SCONJ
easat-9410	83	6	a	a	DET
easat-9410	83	7	person	person	NOUN
easat-9410	83	8	's	's	PART
easat-9410	83	9	behavior	behavior	NOUN
easat-9410	83	10	does	do	AUX
easat-9410	83	11	not	not	PART
easat-9410	83	12	occur	occur	VERB
easat-9410	83	13	randomly	randomly	ADV
easat-9410	83	14	,	,	PUNCT
easat-9410	83	15	but	but	CCONJ
easat-9410	83	16	is	be	AUX
easat-9410	83	17	influenced	influence	VERB
easat-9410	83	18	by	by	ADP
easat-9410	83	19	various	various	ADJ
easat-9410	83	20	factors	factor	NOUN
easat-9410	83	21	,	,	PUNCT
easat-9410	83	22	namely	namely	ADV
easat-9410	83	23	internal	internal	ADJ
easat-9410	83	24	and	and	CCONJ
easat-9410	83	25	external	external	ADJ
easat-9410	83	26	factors	factor	NOUN
easat-9410	83	27	such	such	ADJ
easat-9410	83	28	as	as	ADP
easat-9410	83	29	risk	risk	NOUN
easat-9410	83	30	preferences	preference	NOUN
easat-9410	83	31	,	,	PUNCT
easat-9410	83	32	tax	tax	NOUN
easat-9410	83	33	knowledge	knowledge	NOUN
easat-9410	83	34	,	,	PUNCT
easat-9410	83	35	tax	tax	NOUN
easat-9410	83	36	sanctions	sanction	NOUN
easat-9410	83	37	,	,	PUNCT
easat-9410	83	38	and	and	CCONJ
easat-9410	83	39	the	the	DET
easat-9410	83	40	use	use	NOUN
easat-9410	83	41	of	of	ADP
easat-9410	83	42	tax	tax	NOUN
easat-9410	83	43	technology	technology	NOUN
easat-9410	83	44	.	.	PUNCT
easat-9410	84	1	this	this	DET
easat-9410	84	2	concept	concept	NOUN
easat-9410	84	3	helps	help	VERB
easat-9410	84	4	explain	explain	VERB
easat-9410	84	5	how	how	SCONJ
easat-9410	84	6	a	a	DET
easat-9410	84	7	person	person	NOUN
easat-9410	84	8	's	's	PART
easat-9410	84	9	level	level	NOUN
easat-9410	84	10	of	of	ADP
easat-9410	84	11	risk	risk	NOUN
easat-9410	84	12	tolerance	tolerance	NOUN
easat-9410	84	13	may	may	AUX
easat-9410	84	14	shape	shape	VERB
easat-9410	84	15	their	their	PRON
easat-9410	84	16	actions	action	NOUN
easat-9410	84	17	with	with	ADP
easat-9410	84	18	tax	tax	NOUN
easat-9410	84	19	compliance	compliance	NOUN
easat-9410	84	20	variables	variable	NOUN
easat-9410	84	21	.	.	PUNCT
easat-9410	85	1	those	those	PRON
easat-9410	85	2	who	who	PRON
easat-9410	85	3	are	be	AUX
easat-9410	85	4	more	more	ADV
easat-9410	85	5	willing	willing	ADJ
easat-9410	85	6	to	to	PART
easat-9410	85	7	take	take	VERB
easat-9410	85	8	risks	risk	NOUN
easat-9410	85	9	may	may	AUX
easat-9410	85	10	respond	respond	VERB
easat-9410	85	11	differently	differently	ADV
easat-9410	85	12	compared	compare	VERB
easat-9410	85	13	to	to	ADP
easat-9410	85	14	individuals	individual	NOUN
easat-9410	85	15	with	with	ADP
easat-9410	85	16	lower	low	ADJ
easat-9410	85	17	risk	risk	NOUN
easat-9410	85	18	tolerance	tolerance	NOUN
easat-9410	85	19	[	[	X
easat-9410	85	20	25	25	NUM
easat-9410	85	21	]	]	PUNCT
easat-9410	85	22	.	.	PUNCT
easat-9410	86	1	2.3	2.3	NUM
easat-9410	86	2	.	.	PUNCT
easat-9410	87	1	risk	risk	NOUN
easat-9410	87	2	preference	preference	NOUN
easat-9410	87	3	risk	risk	NOUN
easat-9410	87	4	preference	preference	NOUN
easat-9410	87	5	refers	refer	VERB
easat-9410	87	6	to	to	ADP
easat-9410	87	7	a	a	DET
easat-9410	87	8	person	person	NOUN
easat-9410	87	9	's	's	PART
easat-9410	87	10	choice	choice	NOUN
easat-9410	87	11	to	to	PART
easat-9410	87	12	take	take	VERB
easat-9410	87	13	or	or	CCONJ
easat-9410	87	14	avoid	avoid	VERB
easat-9410	87	15	risk	risk	NOUN
easat-9410	87	16	in	in	ADP
easat-9410	87	17	various	various	ADJ
easat-9410	87	18	areas	area	NOUN
easat-9410	87	19	,	,	PUNCT
easat-9410	87	20	such	such	ADJ
easat-9410	87	21	as	as	ADP
easat-9410	87	22	financial	financial	ADJ
easat-9410	87	23	,	,	PUNCT
easat-9410	87	24	health	health	NOUN
easat-9410	87	25	,	,	PUNCT
easat-9410	87	26	safety	safety	NOUN
easat-9410	87	27	,	,	PUNCT
easat-9410	87	28	recreational	recreational	ADJ
easat-9410	87	29	,	,	PUNCT
easat-9410	87	30	ethical	ethical	ADJ
easat-9410	87	31	,	,	PUNCT
easat-9410	87	32	and	and	CCONJ
easat-9410	87	33	social	social	ADJ
easat-9410	87	34	decisions	decision	NOUN
easat-9410	87	35	[	[	X
easat-9410	87	36	26	26	NUM
easat-9410	87	37	]	]	PUNCT
easat-9410	87	38	.	.	PUNCT
easat-9410	88	1	risk	risk	NOUN
easat-9410	88	2	preference	preference	NOUN
easat-9410	88	3	has	have	VERB
easat-9410	88	4	a	a	DET
easat-9410	88	5	strong	strong	ADJ
easat-9410	88	6	connection	connection	NOUN
easat-9410	88	7	to	to	ADP
easat-9410	88	8	the	the	DET
easat-9410	88	9	amount	amount	NOUN
easat-9410	88	10	of	of	ADP
easat-9410	88	11	taxpayer	taxpayer	NOUN
easat-9410	88	12	compliance	compliance	NOUN
easat-9410	88	13	,	,	PUNCT
easat-9410	88	14	since	since	SCONJ
easat-9410	88	15	taxpayers	taxpayer	NOUN
easat-9410	88	16	choose	choose	VERB
easat-9410	88	17	whether	whether	SCONJ
easat-9410	88	18	to	to	PART
easat-9410	88	19	avoid	avoid	VERB
easat-9410	88	20	or	or	CCONJ
easat-9410	88	21	take	take	VERB
easat-9410	88	22	the	the	DET
easat-9410	88	23	risk	risk	NOUN
easat-9410	88	24	.	.	PUNCT
easat-9410	89	1	the	the	DET
easat-9410	89	2	more	more	ADJ
easat-9410	89	3	taxpayers	taxpayer	NOUN
easat-9410	89	4	understand	understand	VERB
easat-9410	89	5	that	that	SCONJ
easat-9410	89	6	the	the	DET
easat-9410	89	7	risks	risk	NOUN
easat-9410	89	8	they	they	PRON
easat-9410	89	9	face	face	VERB
easat-9410	89	10	are	be	AUX
easat-9410	89	11	significant	significant	ADJ
easat-9410	89	12	and	and	CCONJ
easat-9410	89	13	detrimental	detrimental	ADJ
easat-9410	89	14	to	to	ADP
easat-9410	89	15	themselves	themselves	PRON
easat-9410	89	16	,	,	PUNCT
easat-9410	89	17	the	the	DET
easat-9410	89	18	more	more	ADV
easat-9410	89	19	compliant	compliant	ADJ
easat-9410	89	20	they	they	PRON
easat-9410	89	21	will	will	AUX
easat-9410	89	22	be	be	AUX
easat-9410	89	23	in	in	ADP
easat-9410	89	24	fulfilling	fulfil	VERB
easat-9410	89	25	their	their	PRON
easat-9410	89	26	tax	tax	NOUN
easat-9410	89	27	obligations	obligation	NOUN
easat-9410	89	28	[	[	X
easat-9410	89	29	27	27	NUM
easat-9410	89	30	]	]	PUNCT
easat-9410	89	31	.	.	PUNCT
easat-9410	90	1	2.4	2.4	NUM
easat-9410	90	2	.	.	PUNCT
easat-9410	91	1	tax	tax	NOUN
easat-9410	91	2	compliance	compliance	NOUN
easat-9410	91	3	tax	tax	NOUN
easat-9410	91	4	compliance	compliance	NOUN
easat-9410	91	5	refers	refer	VERB
easat-9410	91	6	to	to	ADP
easat-9410	91	7	the	the	DET
easat-9410	91	8	behavior	behavior	NOUN
easat-9410	91	9	of	of	ADP
easat-9410	91	10	taxpayers	taxpayer	NOUN
easat-9410	91	11	in	in	ADP
easat-9410	91	12	fulfilling	fulfil	VERB
easat-9410	91	13	their	their	PRON
easat-9410	91	14	tax	tax	NOUN
easat-9410	91	15	obligations	obligation	NOUN
easat-9410	91	16	and	and	CCONJ
easat-9410	91	17	exercising	exercise	VERB
easat-9410	91	18	their	their	PRON
easat-9410	91	19	rights	right	NOUN
easat-9410	91	20	in	in	ADP
easat-9410	91	21	accordance	accordance	NOUN
easat-9410	91	22	with	with	ADP
easat-9410	91	23	applicable	applicable	ADJ
easat-9410	91	24	tax	tax	NOUN
easat-9410	91	25	provisions	provision	NOUN
easat-9410	91	26	[	[	X
easat-9410	91	27	28	28	NUM
easat-9410	91	28	]	]	PUNCT
easat-9410	91	29	.	.	PUNCT
easat-9410	92	1	tax	tax	NOUN
easat-9410	92	2	compliance	compliance	NOUN
easat-9410	92	3	is	be	AUX
easat-9410	92	4	influenced	influence	VERB
easat-9410	92	5	by	by	ADP
easat-9410	92	6	an	an	DET
easat-9410	92	7	individual	individual	NOUN
easat-9410	92	8	's	's	PART
easat-9410	92	9	understanding	understanding	NOUN
easat-9410	92	10	and	and	CCONJ
easat-9410	92	11	knowledge	knowledge	NOUN
easat-9410	92	12	of	of	ADP
easat-9410	92	13	taxes	taxis	NOUN
easat-9410	92	14	[	[	X
easat-9410	92	15	29	29	NUM
easat-9410	92	16	]	]	PUNCT
easat-9410	92	17	.	.	PUNCT
easat-9410	93	1	725	725	NUM
easat-9410	93	2	edelweiss	edelweiss	PROPN
easat-9410	93	3	applied	apply	VERB
easat-9410	93	4	science	science	NOUN
easat-9410	93	5	and	and	CCONJ
easat-9410	93	6	technology	technology	NOUN
easat-9410	93	7	issn	issn	PROPN
easat-9410	93	8	:	:	PUNCT
easat-9410	93	9	2576	2576	NUM
easat-9410	93	10	-	-	SYM
easat-9410	93	11	8484	8484	NUM
easat-9410	93	12	vol	vol	NOUN
easat-9410	93	13	.	.	PROPN
easat-9410	94	1	9	9	NUM
easat-9410	94	2	,	,	PUNCT
easat-9410	94	3	no	no	INTJ
easat-9410	94	4	.	.	NOUN
easat-9410	94	5	8	8	NUM
easat-9410	94	6	:	:	PUNCT
easat-9410	94	7	722	722	NUM
easat-9410	94	8	-	-	SYM
easat-9410	94	9	738	738	NUM
easat-9410	94	10	,	,	PUNCT
easat-9410	94	11	2025	2025	NUM
easat-9410	94	12	doi	doi	NOUN
easat-9410	94	13	:	:	PUNCT
easat-9410	94	14	10.55214/2576	10.55214/2576	NUM
easat-9410	94	15	-	-	SYM
easat-9410	94	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	95	1	©	©	PROPN
easat-9410	95	2	2025	2025	NUM
easat-9410	95	3	by	by	ADP
easat-9410	95	4	the	the	DET
easat-9410	95	5	authors	author	NOUN
easat-9410	95	6	;	;	PUNCT
easat-9410	95	7	licensee	licensee	PROPN
easat-9410	95	8	learning	learning	NOUN
easat-9410	95	9	gate	gate	VERB
easat-9410	95	10	2.5	2.5	NUM
easat-9410	95	11	.	.	PUNCT
easat-9410	96	1	tax	tax	NOUN
easat-9410	96	2	knowledge	knowledge	NOUN
easat-9410	96	3	tax	tax	NOUN
easat-9410	96	4	knowledge	knowledge	NOUN
easat-9410	96	5	is	be	AUX
easat-9410	96	6	the	the	DET
easat-9410	96	7	process	process	NOUN
easat-9410	96	8	by	by	ADP
easat-9410	96	9	which	which	PRON
easat-9410	96	10	taxpayers	taxpayer	NOUN
easat-9410	96	11	understand	understand	VERB
easat-9410	96	12	various	various	ADJ
easat-9410	96	13	aspects	aspect	NOUN
easat-9410	96	14	of	of	ADP
easat-9410	96	15	taxation	taxation	NOUN
easat-9410	96	16	and	and	CCONJ
easat-9410	96	17	apply	apply	VERB
easat-9410	96	18	them	they	PRON
easat-9410	96	19	in	in	ADP
easat-9410	96	20	carrying	carry	VERB
easat-9410	96	21	out	out	ADP
easat-9410	96	22	tax	tax	NOUN
easat-9410	96	23	payment	payment	NOUN
easat-9410	96	24	obligations	obligation	NOUN
easat-9410	96	25	.	.	PUNCT
easat-9410	97	1	this	this	DET
easat-9410	97	2	knowledge	knowledge	NOUN
easat-9410	97	3	encompasses	encompass	VERB
easat-9410	97	4	regulations	regulation	NOUN
easat-9410	97	5	,	,	PUNCT
easat-9410	97	6	procedures	procedure	NOUN
easat-9410	97	7	,	,	PUNCT
easat-9410	97	8	rates	rate	NOUN
easat-9410	97	9	,	,	PUNCT
easat-9410	97	10	and	and	CCONJ
easat-9410	97	11	other	other	ADJ
easat-9410	97	12	provisions	provision	NOUN
easat-9410	97	13	outlined	outline	VERB
easat-9410	97	14	in	in	ADP
easat-9410	97	15	tax	tax	NOUN
easat-9410	97	16	legislation	legislation	NOUN
easat-9410	97	17	[	[	X
easat-9410	97	18	30	30	NUM
easat-9410	97	19	]	]	PUNCT
easat-9410	97	20	.	.	PUNCT
easat-9410	98	1	additionally	additionally	ADV
easat-9410	98	2	,	,	PUNCT
easat-9410	98	3	consistency	consistency	NOUN
easat-9410	98	4	in	in	ADP
easat-9410	98	5	deepening	deepen	VERB
easat-9410	98	6	tax	tax	NOUN
easat-9410	98	7	knowledge	knowledge	NOUN
easat-9410	98	8	also	also	ADV
easat-9410	98	9	plays	play	VERB
easat-9410	98	10	a	a	DET
easat-9410	98	11	role	role	NOUN
easat-9410	98	12	in	in	ADP
easat-9410	98	13	maintaining	maintain	VERB
easat-9410	98	14	and	and	CCONJ
easat-9410	98	15	enhancing	enhance	VERB
easat-9410	98	16	taxpayer	taxpayer	NOUN
easat-9410	98	17	compliance	compliance	NOUN
easat-9410	98	18	levels	level	NOUN
easat-9410	98	19	[	[	X
easat-9410	98	20	31	31	NUM
easat-9410	98	21	]	]	PUNCT
easat-9410	98	22	.	.	PUNCT
easat-9410	99	1	tax	tax	NOUN
easat-9410	99	2	knowledge	knowledge	NOUN
easat-9410	99	3	can	can	AUX
easat-9410	99	4	be	be	AUX
easat-9410	99	5	interpreted	interpret	VERB
easat-9410	99	6	as	as	ADP
easat-9410	99	7	the	the	DET
easat-9410	99	8	willingness	willingness	NOUN
easat-9410	99	9	and	and	CCONJ
easat-9410	99	10	ability	ability	NOUN
easat-9410	99	11	of	of	ADP
easat-9410	99	12	taxpayers	taxpayer	NOUN
easat-9410	99	13	to	to	PART
easat-9410	99	14	understand	understand	VERB
easat-9410	99	15	tax	tax	NOUN
easat-9410	99	16	laws	law	NOUN
easat-9410	99	17	and	and	CCONJ
easat-9410	99	18	regulations	regulation	NOUN
easat-9410	99	19	2.6	2.6	NUM
easat-9410	99	20	.	.	PUNCT
easat-9410	100	1	tax	tax	NOUN
easat-9410	100	2	sanction	sanction	NOUN
easat-9410	100	3	tax	tax	NOUN
easat-9410	100	4	sanctions	sanction	NOUN
easat-9410	100	5	are	be	AUX
easat-9410	100	6	a	a	DET
easat-9410	100	7	form	form	NOUN
easat-9410	100	8	of	of	ADP
easat-9410	100	9	punishment	punishment	NOUN
easat-9410	100	10	for	for	ADP
easat-9410	100	11	taxpayers	taxpayer	NOUN
easat-9410	100	12	who	who	PRON
easat-9410	100	13	do	do	AUX
easat-9410	100	14	not	not	PART
easat-9410	100	15	fulfill	fulfill	VERB
easat-9410	100	16	their	their	PRON
easat-9410	100	17	obligations	obligation	NOUN
easat-9410	100	18	by	by	ADP
easat-9410	100	19	the	the	DET
easat-9410	100	20	provisions	provision	NOUN
easat-9410	100	21	of	of	ADP
easat-9410	100	22	the	the	DET
easat-9410	100	23	applicable	applicable	ADJ
easat-9410	100	24	tax	tax	NOUN
easat-9410	100	25	laws	law	NOUN
easat-9410	100	26	[	[	X
easat-9410	100	27	32	32	NUM
easat-9410	100	28	]	]	PUNCT
easat-9410	100	29	.	.	PUNCT
easat-9410	101	1	tax	tax	NOUN
easat-9410	101	2	sanctions	sanction	NOUN
easat-9410	101	3	are	be	AUX
easat-9410	101	4	one	one	NUM
easat-9410	101	5	of	of	ADP
easat-9410	101	6	the	the	DET
easat-9410	101	7	variables	variable	NOUN
easat-9410	101	8	that	that	PRON
easat-9410	101	9	influence	influence	VERB
easat-9410	101	10	the	the	DET
easat-9410	101	11	high	high	ADJ
easat-9410	101	12	level	level	NOUN
easat-9410	101	13	of	of	ADP
easat-9410	101	14	tax	tax	NOUN
easat-9410	101	15	compliance	compliance	NOUN
easat-9410	101	16	,	,	PUNCT
easat-9410	101	17	as	as	SCONJ
easat-9410	101	18	they	they	PRON
easat-9410	101	19	ensure	ensure	VERB
easat-9410	101	20	that	that	SCONJ
easat-9410	101	21	the	the	DET
easat-9410	101	22	provisions	provision	NOUN
easat-9410	101	23	of	of	ADP
easat-9410	101	24	tax	tax	NOUN
easat-9410	101	25	laws	law	NOUN
easat-9410	101	26	and	and	CCONJ
easat-9410	101	27	regulations	regulation	NOUN
easat-9410	101	28	(	(	PUNCT
easat-9410	101	29	tax	tax	NOUN
easat-9410	101	30	norms	norm	NOUN
easat-9410	101	31	)	)	PUNCT
easat-9410	101	32	are	be	AUX
easat-9410	101	33	adhered	adhere	VERB
easat-9410	101	34	to	to	ADP
easat-9410	101	35	.	.	PUNCT
easat-9410	102	1	in	in	ADP
easat-9410	102	2	taxation	taxation	NOUN
easat-9410	102	3	law	law	NOUN
easat-9410	102	4	no	no	INTJ
easat-9410	102	5	.	.	PROPN
easat-9410	102	6	28	28	NUM
easat-9410	102	7	of	of	ADP
easat-9410	102	8	2007	2007	NUM
easat-9410	102	9	,	,	PUNCT
easat-9410	102	10	tax	tax	NOUN
easat-9410	102	11	sanctions	sanction	NOUN
easat-9410	102	12	are	be	AUX
easat-9410	102	13	categorized	categorize	VERB
easat-9410	102	14	into	into	ADP
easat-9410	102	15	two	two	NUM
easat-9410	102	16	types	type	NOUN
easat-9410	102	17	:	:	PUNCT
easat-9410	102	18	administrative	administrative	ADJ
easat-9410	102	19	sanctions	sanction	NOUN
easat-9410	102	20	and	and	CCONJ
easat-9410	102	21	criminal	criminal	ADJ
easat-9410	102	22	sanctions	sanction	NOUN
easat-9410	102	23	.	.	PUNCT
easat-9410	103	1	2.7	2.7	NUM
easat-9410	103	2	.	.	PUNCT
easat-9410	104	1	technology	technology	NOUN
easat-9410	104	2	adoption	adoption	PROPN
easat-9410	104	3	indonesia	indonesia	PROPN
easat-9410	104	4	's	's	PART
easat-9410	104	5	current	current	ADJ
easat-9410	104	6	tax	tax	NOUN
easat-9410	104	7	collecting	collecting	NOUN
easat-9410	104	8	system	system	NOUN
easat-9410	104	9	is	be	AUX
easat-9410	104	10	based	base	VERB
easat-9410	104	11	on	on	ADP
easat-9410	104	12	self	self	NOUN
easat-9410	104	13	-	-	PUNCT
easat-9410	104	14	assessment	assessment	NOUN
easat-9410	104	15	,	,	PUNCT
easat-9410	104	16	with	with	ADP
easat-9410	104	17	citizens	citizen	NOUN
easat-9410	104	18	empowered	empower	VERB
easat-9410	104	19	to	to	PART
easat-9410	104	20	calculate	calculate	VERB
easat-9410	104	21	,	,	PUNCT
easat-9410	104	22	record	record	NOUN
easat-9410	104	23	,	,	PUNCT
easat-9410	104	24	and	and	CCONJ
easat-9410	104	25	pay	pay	VERB
easat-9410	104	26	their	their	PRON
easat-9410	104	27	taxes	taxis	NOUN
easat-9410	104	28	.	.	PUNCT
easat-9410	105	1	in	in	ADP
easat-9410	105	2	order	order	NOUN
easat-9410	105	3	to	to	PART
easat-9410	105	4	improve	improve	VERB
easat-9410	105	5	efficiency	efficiency	NOUN
easat-9410	105	6	and	and	CCONJ
easat-9410	105	7	taxpayer	taxpayer	NOUN
easat-9410	105	8	compliance	compliance	NOUN
easat-9410	105	9	,	,	PUNCT
easat-9410	105	10	the	the	DET
easat-9410	105	11	directorate	directorate	ADJ
easat-9410	105	12	general	general	NOUN
easat-9410	105	13	of	of	ADP
easat-9410	105	14	taxes	taxis	NOUN
easat-9410	105	15	(	(	PUNCT
easat-9410	105	16	djp	djp	X
easat-9410	105	17	)	)	PUNCT
easat-9410	105	18	has	have	AUX
easat-9410	105	19	adopted	adopt	VERB
easat-9410	105	20	various	various	ADJ
easat-9410	105	21	electronic	electronic	ADJ
easat-9410	105	22	-	-	PUNCT
easat-9410	105	23	based	base	VERB
easat-9410	105	24	technological	technological	ADJ
easat-9410	105	25	innovations	innovation	NOUN
easat-9410	105	26	,	,	PUNCT
easat-9410	105	27	such	such	ADJ
easat-9410	105	28	as	as	ADP
easat-9410	105	29	e	e	NOUN
easat-9410	105	30	-	-	NOUN
easat-9410	105	31	registration	registration	NOUN
easat-9410	105	32	,	,	PUNCT
easat-9410	105	33	e	e	NOUN
easat-9410	105	34	-	-	NOUN
easat-9410	105	35	billing	billing	NOUN
easat-9410	105	36	,	,	PUNCT
easat-9410	105	37	and	and	CCONJ
easat-9410	105	38	e	e	NOUN
easat-9410	105	39	-	-	NOUN
easat-9410	105	40	filing	filing	NOUN
easat-9410	105	41	.	.	PUNCT
easat-9410	106	1	these	these	DET
easat-9410	106	2	three	three	NUM
easat-9410	106	3	systems	system	NOUN
easat-9410	106	4	aim	aim	VERB
easat-9410	106	5	to	to	PART
easat-9410	106	6	simplify	simplify	VERB
easat-9410	106	7	the	the	DET
easat-9410	106	8	tax	tax	NOUN
easat-9410	106	9	administration	administration	NOUN
easat-9410	106	10	process	process	NOUN
easat-9410	106	11	and	and	CCONJ
easat-9410	106	12	improve	improve	VERB
easat-9410	106	13	taxpayer	taxpayer	NOUN
easat-9410	106	14	compliance	compliance	NOUN
easat-9410	106	15	with	with	ADP
easat-9410	106	16	their	their	PRON
easat-9410	106	17	tax	tax	NOUN
easat-9410	106	18	obligations	obligation	NOUN
easat-9410	106	19	.	.	PUNCT
easat-9410	107	1	this	this	DET
easat-9410	107	2	system	system	NOUN
easat-9410	107	3	simplifies	simplify	VERB
easat-9410	107	4	the	the	DET
easat-9410	107	5	tax	tax	NOUN
easat-9410	107	6	reporting	reporting	NOUN
easat-9410	107	7	process	process	NOUN
easat-9410	107	8	and	and	CCONJ
easat-9410	107	9	reduces	reduce	VERB
easat-9410	107	10	the	the	DET
easat-9410	107	11	potential	potential	NOUN
easat-9410	107	12	for	for	ADP
easat-9410	107	13	reporting	reporting	NOUN
easat-9410	107	14	delays	delay	NOUN
easat-9410	107	15	or	or	CCONJ
easat-9410	107	16	errors	error	NOUN
easat-9410	107	17	.	.	PUNCT
easat-9410	108	1	2.8	2.8	NUM
easat-9410	108	2	.	.	PUNCT
easat-9410	108	3	hypothesis	hypothesis	NOUN
easat-9410	108	4	2.8.1	2.8.1	NUM
easat-9410	108	5	.	.	PUNCT
easat-9410	109	1	the	the	DET
easat-9410	109	2	effect	effect	NOUN
easat-9410	109	3	of	of	ADP
easat-9410	109	4	tax	tax	NOUN
easat-9410	109	5	knowledge	knowledge	NOUN
easat-9410	109	6	on	on	ADP
easat-9410	109	7	taxpayer	taxpayer	NOUN
easat-9410	109	8	compliance	compliance	NOUN
easat-9410	109	9	tax	tax	NOUN
easat-9410	109	10	knowledge	knowledge	NOUN
easat-9410	109	11	is	be	AUX
easat-9410	109	12	one	one	NUM
easat-9410	109	13	of	of	ADP
easat-9410	109	14	the	the	DET
easat-9410	109	15	internal	internal	ADJ
easat-9410	109	16	factors	factor	NOUN
easat-9410	109	17	of	of	ADP
easat-9410	109	18	attribution	attribution	NOUN
easat-9410	109	19	theory	theory	NOUN
easat-9410	109	20	that	that	PRON
easat-9410	109	21	can	can	AUX
easat-9410	109	22	affect	affect	VERB
easat-9410	109	23	a	a	DET
easat-9410	109	24	person	person	NOUN
easat-9410	109	25	's	's	PART
easat-9410	109	26	behavior	behavior	NOUN
easat-9410	109	27	and	and	CCONJ
easat-9410	109	28	attitude[33	attitude[33	NOUN
easat-9410	109	29	]	]	PUNCT
easat-9410	109	30	.	.	PUNCT
easat-9410	110	1	taxpayers	taxpayer	NOUN
easat-9410	110	2	who	who	PRON
easat-9410	110	3	have	have	VERB
easat-9410	110	4	a	a	DET
easat-9410	110	5	comprehensive	comprehensive	ADJ
easat-9410	110	6	understanding	understanding	NOUN
easat-9410	110	7	of	of	ADP
easat-9410	110	8	tax	tax	NOUN
easat-9410	110	9	regulations	regulation	NOUN
easat-9410	110	10	,	,	PUNCT
easat-9410	110	11	as	as	ADV
easat-9410	110	12	well	well	ADV
easat-9410	110	13	as	as	ADP
easat-9410	110	14	their	their	PRON
easat-9410	110	15	rights	right	NOUN
easat-9410	110	16	and	and	CCONJ
easat-9410	110	17	obligations	obligation	NOUN
easat-9410	110	18	,	,	PUNCT
easat-9410	110	19	tend	tend	VERB
easat-9410	110	20	to	to	PART
easat-9410	110	21	be	be	AUX
easat-9410	110	22	more	more	ADV
easat-9410	110	23	motivated	motivated	ADJ
easat-9410	110	24	to	to	PART
easat-9410	110	25	fulfill	fulfill	VERB
easat-9410	110	26	their	their	PRON
easat-9410	110	27	tax	tax	NOUN
easat-9410	110	28	obligations	obligation	NOUN
easat-9410	110	29	in	in	ADP
easat-9410	110	30	a	a	DET
easat-9410	110	31	disciplined	disciplined	ADJ
easat-9410	110	32	manner	manner	NOUN
easat-9410	110	33	and	and	CCONJ
easat-9410	110	34	in	in	ADP
easat-9410	110	35	accordance	accordance	NOUN
easat-9410	110	36	with	with	ADP
easat-9410	110	37	applicable	applicable	ADJ
easat-9410	110	38	laws	law	NOUN
easat-9410	110	39	.	.	PUNCT
easat-9410	111	1	tax	tax	NOUN
easat-9410	111	2	knowledge	knowledge	NOUN
easat-9410	111	3	has	have	VERB
easat-9410	111	4	a	a	DET
easat-9410	111	5	significant	significant	ADJ
easat-9410	111	6	effect	effect	NOUN
easat-9410	111	7	on	on	ADP
easat-9410	111	8	taxpayer	taxpayer	NOUN
easat-9410	111	9	compliance	compliance	NOUN
easat-9410	111	10	and	and	CCONJ
easat-9410	111	11	can	can	AUX
easat-9410	111	12	explain	explain	VERB
easat-9410	111	13	its	its	PRON
easat-9410	111	14	relationship	relationship	NOUN
easat-9410	111	15	with	with	ADP
easat-9410	111	16	taxpayer	taxpayer	NOUN
easat-9410	111	17	compliance	compliance	NOUN
easat-9410	112	1	[	[	X
easat-9410	112	2	34	34	NUM
easat-9410	112	3	]	]	PUNCT
easat-9410	112	4	.	.	PUNCT
easat-9410	113	1	the	the	PRON
easat-9410	113	2	higher	high	ADJ
easat-9410	113	3	the	the	DET
easat-9410	113	4	tax	tax	NOUN
easat-9410	113	5	knowledge	knowledge	NOUN
easat-9410	113	6	possessed	possess	VERB
easat-9410	113	7	by	by	ADP
easat-9410	113	8	taxpayers	taxpayer	NOUN
easat-9410	113	9	,	,	PUNCT
easat-9410	113	10	the	the	DET
easat-9410	113	11	more	more	ADJ
easat-9410	113	12	tax	tax	NOUN
easat-9410	113	13	compliance	compliance	NOUN
easat-9410	113	14	guarantees	guarantee	NOUN
easat-9410	113	15	will	will	AUX
easat-9410	113	16	increase	increase	VERB
easat-9410	113	17	[	[	X
easat-9410	113	18	35	35	NUM
easat-9410	113	19	]	]	PUNCT
easat-9410	113	20	.	.	PUNCT
easat-9410	114	1	a	a	DET
easat-9410	114	2	good	good	ADJ
easat-9410	114	3	understanding	understanding	NOUN
easat-9410	114	4	in	in	ADP
easat-9410	114	5	encouraging	encourage	VERB
easat-9410	114	6	taxpayers	taxpayer	NOUN
easat-9410	114	7	to	to	PART
easat-9410	114	8	carry	carry	VERB
easat-9410	114	9	out	out	ADP
easat-9410	114	10	tax	tax	NOUN
easat-9410	114	11	reporting	reporting	NOUN
easat-9410	114	12	and	and	CCONJ
easat-9410	114	13	payment	payment	NOUN
easat-9410	114	14	on	on	ADP
easat-9410	114	15	time	time	NOUN
easat-9410	114	16	.	.	PUNCT
easat-9410	115	1	with	with	ADP
easat-9410	115	2	increased	increase	VERB
easat-9410	115	3	knowledge	knowledge	NOUN
easat-9410	115	4	of	of	ADP
easat-9410	115	5	taxation	taxation	NOUN
easat-9410	115	6	,	,	PUNCT
easat-9410	115	7	awareness	awareness	NOUN
easat-9410	115	8	of	of	ADP
easat-9410	115	9	tax	tax	NOUN
easat-9410	115	10	obligations	obligation	NOUN
easat-9410	115	11	is	be	AUX
easat-9410	115	12	based	base	VERB
easat-9410	115	13	not	not	PART
easat-9410	115	14	only	only	ADV
easat-9410	115	15	on	on	ADP
easat-9410	115	16	legal	legal	ADJ
easat-9410	115	17	requirements	requirement	NOUN
easat-9410	115	18	but	but	CCONJ
easat-9410	115	19	also	also	ADV
easat-9410	115	20	as	as	ADP
easat-9410	115	21	a	a	DET
easat-9410	115	22	form	form	NOUN
easat-9410	115	23	of	of	ADP
easat-9410	115	24	contribution	contribution	NOUN
easat-9410	115	25	to	to	ADP
easat-9410	115	26	state	state	NOUN
easat-9410	115	27	development	development	NOUN
easat-9410	115	28	,	,	PUNCT
easat-9410	115	29	ultimately	ultimately	ADV
easat-9410	115	30	strengthening	strengthen	VERB
easat-9410	115	31	the	the	DET
easat-9410	115	32	overall	overall	ADJ
easat-9410	115	33	level	level	NOUN
easat-9410	115	34	of	of	ADP
easat-9410	115	35	tax	tax	NOUN
easat-9410	115	36	compliance	compliance	NOUN
easat-9410	115	37	.	.	PUNCT
easat-9410	116	1	previous	previous	ADJ
easat-9410	116	2	research	research	NOUN
easat-9410	116	3	conducted	conduct	VERB
easat-9410	116	4	by	by	ADP
easat-9410	116	5	apriliyanti	apriliyanti	PROPN
easat-9410	116	6	,	,	PUNCT
easat-9410	116	7	et	et	PROPN
easat-9410	116	8	al	al	PROPN
easat-9410	116	9	.	.	PUNCT
easat-9410	117	1	[	[	X
easat-9410	117	2	36	36	NUM
easat-9410	117	3	]	]	PUNCT
easat-9410	117	4	,	,	PUNCT
easat-9410	117	5	setiawati	setiawati	NOUN
easat-9410	117	6	and	and	CCONJ
easat-9410	117	7	pardosi	pardosi	NOUN
easat-9410	118	1	[	[	X
easat-9410	118	2	27	27	NUM
easat-9410	118	3	]	]	PUNCT
easat-9410	118	4	,	,	PUNCT
easat-9410	118	5	nuhlaa	nuhlaa	NOUN
easat-9410	118	6	and	and	CCONJ
easat-9410	118	7	prawestri	prawestri	VERB
easat-9410	119	1	[	[	X
easat-9410	119	2	37],febriani	37],febriani	PROPN
easat-9410	119	3	,	,	PUNCT
easat-9410	119	4	et	et	PROPN
easat-9410	119	5	al	al	PROPN
easat-9410	119	6	.	.	PUNCT
easat-9410	120	1	[	[	X
easat-9410	120	2	38	38	NUM
easat-9410	120	3	]	]	PUNCT
easat-9410	120	4	and	and	CCONJ
easat-9410	120	5	kusuma	kusuma	PROPN
easat-9410	120	6	,	,	PUNCT
easat-9410	120	7	et	et	PROPN
easat-9410	120	8	al	al	PROPN
easat-9410	120	9	.	.	PUNCT
easat-9410	121	1	[	[	X
easat-9410	121	2	39	39	NUM
easat-9410	121	3	]	]	PUNCT
easat-9410	121	4	show	show	VERB
easat-9410	121	5	that	that	SCONJ
easat-9410	121	6	tax	tax	NOUN
easat-9410	121	7	understanding	understanding	NOUN
easat-9410	121	8	influences	influence	VERB
easat-9410	121	9	tax	tax	NOUN
easat-9410	121	10	compliance	compliance	NOUN
easat-9410	121	11	.	.	PUNCT
easat-9410	122	1	based	base	VERB
easat-9410	122	2	on	on	ADP
easat-9410	122	3	a	a	DET
easat-9410	122	4	review	review	NOUN
easat-9410	122	5	of	of	ADP
easat-9410	122	6	attribution	attribution	NOUN
easat-9410	122	7	theory	theory	NOUN
easat-9410	122	8	and	and	CCONJ
easat-9410	122	9	this	this	DET
easat-9410	122	10	previous	previous	ADJ
easat-9410	122	11	research	research	NOUN
easat-9410	122	12	,	,	PUNCT
easat-9410	122	13	the	the	DET
easat-9410	122	14	following	follow	VERB
easat-9410	122	15	hypothesis	hypothesis	NOUN
easat-9410	122	16	is	be	AUX
easat-9410	122	17	formulated	formulate	VERB
easat-9410	122	18	.	.	PUNCT
easat-9410	123	1	h1	h1	NOUN
easat-9410	123	2	:	:	PUNCT
easat-9410	123	3	tax	tax	NOUN
easat-9410	123	4	knowledge	knowledge	NOUN
easat-9410	123	5	has	have	VERB
easat-9410	123	6	a	a	DET
easat-9410	123	7	positive	positive	ADJ
easat-9410	123	8	effect	effect	NOUN
easat-9410	123	9	on	on	ADP
easat-9410	123	10	tax	tax	NOUN
easat-9410	123	11	compliance	compliance	NOUN
easat-9410	123	12	.	.	PUNCT
easat-9410	124	1	2.8.2	2.8.2	X
easat-9410	124	2	.	.	PUNCT
easat-9410	125	1	the	the	DET
easat-9410	125	2	effect	effect	NOUN
easat-9410	125	3	of	of	ADP
easat-9410	125	4	tax	tax	NOUN
easat-9410	125	5	sanctions	sanction	NOUN
easat-9410	125	6	on	on	ADP
easat-9410	125	7	taxpayer	taxpayer	NOUN
easat-9410	125	8	compliance	compliance	NOUN
easat-9410	125	9	the	the	DET
easat-9410	125	10	attribution	attribution	NOUN
easat-9410	125	11	theory	theory	NOUN
easat-9410	125	12	states	state	VERB
easat-9410	125	13	that	that	SCONJ
easat-9410	125	14	tax	tax	NOUN
easat-9410	125	15	penalties	penalty	NOUN
easat-9410	125	16	are	be	AUX
easat-9410	125	17	external	external	ADJ
easat-9410	125	18	factors	factor	NOUN
easat-9410	125	19	that	that	PRON
easat-9410	125	20	have	have	VERB
easat-9410	125	21	the	the	DET
easat-9410	125	22	power	power	NOUN
easat-9410	125	23	to	to	PART
easat-9410	125	24	affect	affect	VERB
easat-9410	125	25	how	how	SCONJ
easat-9410	125	26	taxpayers	taxpayer	NOUN
easat-9410	125	27	behave	behave	VERB
easat-9410	125	28	when	when	SCONJ
easat-9410	125	29	fulfilling	fulfil	VERB
easat-9410	125	30	their	their	PRON
easat-9410	125	31	tax	tax	NOUN
easat-9410	125	32	duties	duty	NOUN
easat-9410	125	33	.	.	PUNCT
easat-9410	126	1	tax	tax	NOUN
easat-9410	126	2	sanctions	sanction	NOUN
easat-9410	126	3	serve	serve	VERB
easat-9410	126	4	as	as	ADP
easat-9410	126	5	a	a	DET
easat-9410	126	6	control	control	NOUN
easat-9410	126	7	mechanism	mechanism	NOUN
easat-9410	126	8	that	that	PRON
easat-9410	126	9	deters	deter	VERB
easat-9410	126	10	taxpayers	taxpayer	NOUN
easat-9410	126	11	from	from	ADP
easat-9410	126	12	breaking	break	VERB
easat-9410	126	13	rules	rule	NOUN
easat-9410	126	14	,	,	PUNCT
easat-9410	126	15	whether	whether	SCONJ
easat-9410	126	16	intentionally	intentionally	ADV
easat-9410	126	17	or	or	CCONJ
easat-9410	126	18	unintentionally	unintentionally	ADV
easat-9410	126	19	.	.	PUNCT
easat-9410	127	1	tax	tax	NOUN
easat-9410	127	2	sanctions	sanction	NOUN
easat-9410	127	3	can	can	AUX
easat-9410	127	4	take	take	VERB
easat-9410	127	5	different	different	ADJ
easat-9410	127	6	forms	form	NOUN
easat-9410	127	7	,	,	PUNCT
easat-9410	127	8	including	include	VERB
easat-9410	127	9	fines	fine	NOUN
easat-9410	127	10	,	,	PUNCT
easat-9410	127	11	interest	interest	NOUN
easat-9410	127	12	on	on	ADP
easat-9410	127	13	late	late	ADJ
easat-9410	127	14	payments	payment	NOUN
easat-9410	127	15	,	,	PUNCT
easat-9410	127	16	and	and	CCONJ
easat-9410	127	17	legal	legal	ADJ
easat-9410	127	18	action	action	NOUN
easat-9410	127	19	[	[	X
easat-9410	127	20	40	40	NUM
easat-9410	127	21	]	]	PUNCT
easat-9410	127	22	.	.	PUNCT
easat-9410	128	1	the	the	DET
easat-9410	128	2	government	government	NOUN
easat-9410	128	3	is	be	AUX
easat-9410	128	4	working	work	VERB
easat-9410	128	5	to	to	PART
easat-9410	128	6	prevent	prevent	VERB
easat-9410	128	7	rule	rule	NOUN
easat-9410	128	8	violations	violation	NOUN
easat-9410	128	9	by	by	ADP
easat-9410	128	10	threatening	threaten	VERB
easat-9410	128	11	sanctions	sanction	NOUN
easat-9410	128	12	and	and	CCONJ
easat-9410	128	13	ensuring	ensure	VERB
easat-9410	128	14	that	that	SCONJ
easat-9410	128	15	all	all	DET
easat-9410	128	16	parties	party	NOUN
easat-9410	128	17	fulfill	fulfill	VERB
easat-9410	128	18	their	their	PRON
easat-9410	128	19	tax	tax	NOUN
easat-9410	128	20	obligations	obligation	NOUN
easat-9410	128	21	[	[	X
easat-9410	128	22	41	41	NUM
easat-9410	128	23	]	]	PUNCT
easat-9410	128	24	.	.	PUNCT
easat-9410	129	1	when	when	SCONJ
easat-9410	129	2	taxpayers	taxpayer	NOUN
easat-9410	129	3	fail	fail	VERB
easat-9410	129	4	to	to	PART
easat-9410	129	5	meet	meet	VERB
easat-9410	129	6	their	their	PRON
easat-9410	129	7	tax	tax	NOUN
easat-9410	129	8	responsibilities	responsibility	NOUN
easat-9410	129	9	as	as	SCONJ
easat-9410	129	10	mandated	mandate	VERB
easat-9410	129	11	by	by	ADP
easat-9410	129	12	law	law	NOUN
easat-9410	129	13	,	,	PUNCT
easat-9410	129	14	the	the	DET
easat-9410	129	15	application	application	NOUN
easat-9410	129	16	of	of	ADP
easat-9410	129	17	sanctions	sanction	NOUN
easat-9410	129	18	becomes	become	VERB
easat-9410	129	19	necessary	necessary	ADJ
easat-9410	129	20	[	[	X
easat-9410	129	21	42	42	NUM
easat-9410	129	22	]	]	PUNCT
easat-9410	129	23	.	.	PUNCT
easat-9410	130	1	the	the	DET
easat-9410	130	2	stricter	strict	ADJ
easat-9410	130	3	and	and	CCONJ
easat-9410	130	4	more	more	ADV
easat-9410	130	5	certain	certain	ADJ
easat-9410	130	6	the	the	DET
easat-9410	130	7	enforcement	enforcement	NOUN
easat-9410	130	8	of	of	ADP
easat-9410	130	9	tax	tax	NOUN
easat-9410	130	10	sanctions	sanction	NOUN
easat-9410	130	11	,	,	PUNCT
easat-9410	130	12	the	the	PRON
easat-9410	130	13	greater	great	ADJ
easat-9410	130	14	the	the	DET
easat-9410	130	15	likelihood	likelihood	NOUN
easat-9410	130	16	that	that	SCONJ
easat-9410	130	17	taxpayers	taxpayer	NOUN
easat-9410	130	18	will	will	AUX
easat-9410	130	19	show	show	VERB
easat-9410	130	20	higher	high	ADJ
easat-9410	130	21	compliance	compliance	NOUN
easat-9410	130	22	with	with	ADP
easat-9410	130	23	their	their	PRON
easat-9410	130	24	tax	tax	NOUN
easat-9410	130	25	obligations	obligation	NOUN
easat-9410	130	26	[	[	X
easat-9410	130	27	27	27	NUM
easat-9410	130	28	]	]	PUNCT
easat-9410	130	29	.	.	PUNCT
easat-9410	131	1	taxpayer	taxpayer	NOUN
easat-9410	131	2	compliance	compliance	NOUN
easat-9410	131	3	is	be	AUX
easat-9410	131	4	directly	directly	ADV
easat-9410	131	5	related	relate	VERB
easat-9410	131	6	to	to	ADP
easat-9410	131	7	their	their	PRON
easat-9410	131	8	individual	individual	ADJ
easat-9410	131	9	perception	perception	NOUN
easat-9410	131	10	of	of	ADP
easat-9410	131	11	726	726	NUM
easat-9410	131	12	edelweiss	edelweiss	PROPN
easat-9410	131	13	applied	apply	VERB
easat-9410	131	14	science	science	NOUN
easat-9410	131	15	and	and	CCONJ
easat-9410	131	16	technology	technology	NOUN
easat-9410	131	17	issn	issn	PROPN
easat-9410	131	18	:	:	PUNCT
easat-9410	131	19	2576	2576	NUM
easat-9410	131	20	-	-	SYM
easat-9410	131	21	8484	8484	NUM
easat-9410	131	22	vol	vol	NOUN
easat-9410	131	23	.	.	PROPN
easat-9410	132	1	9	9	NUM
easat-9410	132	2	,	,	PUNCT
easat-9410	132	3	no	no	INTJ
easat-9410	132	4	.	.	NOUN
easat-9410	132	5	8	8	NUM
easat-9410	132	6	:	:	PUNCT
easat-9410	132	7	722	722	NUM
easat-9410	132	8	-	-	SYM
easat-9410	132	9	738	738	NUM
easat-9410	132	10	,	,	PUNCT
easat-9410	132	11	2025	2025	NUM
easat-9410	132	12	doi	doi	NOUN
easat-9410	132	13	:	:	PUNCT
easat-9410	132	14	10.55214/2576	10.55214/2576	NUM
easat-9410	132	15	-	-	SYM
easat-9410	132	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	133	1	©	©	PROPN
easat-9410	133	2	2025	2025	NUM
easat-9410	133	3	by	by	ADP
easat-9410	133	4	the	the	DET
easat-9410	133	5	authors	author	NOUN
easat-9410	133	6	;	;	PUNCT
easat-9410	133	7	licensee	licensee	PROPN
easat-9410	133	8	learning	learning	NOUN
easat-9410	133	9	gate	gate	VERB
easat-9410	133	10	the	the	DET
easat-9410	133	11	potential	potential	ADJ
easat-9410	133	12	penalties	penalty	NOUN
easat-9410	133	13	for	for	ADP
easat-9410	133	14	violating	violate	VERB
easat-9410	133	15	tax	tax	NOUN
easat-9410	133	16	laws	law	NOUN
easat-9410	133	17	[	[	X
easat-9410	133	18	43	43	NUM
easat-9410	133	19	]	]	PUNCT
easat-9410	133	20	.	.	PUNCT
easat-9410	134	1	this	this	PRON
easat-9410	134	2	is	be	AUX
easat-9410	134	3	in	in	ADP
easat-9410	134	4	line	line	NOUN
easat-9410	134	5	with	with	ADP
easat-9410	134	6	the	the	DET
easat-9410	134	7	findings	finding	NOUN
easat-9410	134	8	of	of	ADP
easat-9410	134	9	several	several	ADJ
easat-9410	134	10	previous	previous	ADJ
easat-9410	134	11	studies	study	NOUN
easat-9410	134	12	,	,	PUNCT
easat-9410	134	13	such	such	ADJ
easat-9410	134	14	as	as	ADP
easat-9410	134	15	those	those	PRON
easat-9410	134	16	conducted	conduct	VERB
easat-9410	134	17	by	by	ADP
easat-9410	134	18	alamsyah	alamsyah	NOUN
easat-9410	134	19	,	,	PUNCT
easat-9410	134	20	et	et	PROPN
easat-9410	134	21	al	al	PROPN
easat-9410	134	22	.	.	PUNCT
easat-9410	135	1	[	[	X
easat-9410	135	2	44	44	NUM
easat-9410	135	3	]	]	PUNCT
easat-9410	135	4	,	,	PUNCT
easat-9410	135	5	sudiarto	sudiarto	NOUN
easat-9410	135	6	and	and	CCONJ
easat-9410	135	7	junianto	junianto	NOUN
easat-9410	136	1	[	[	PUNCT
easat-9410	136	2	45	45	NUM
easat-9410	136	3	]	]	PUNCT
easat-9410	136	4	,	,	PUNCT
easat-9410	136	5	and	and	CCONJ
easat-9410	136	6	setiawati	setiawati	NOUN
easat-9410	136	7	and	and	CCONJ
easat-9410	136	8	pardosi	pardosi	NOUN
easat-9410	137	1	[	[	X
easat-9410	137	2	27	27	NUM
easat-9410	137	3	]	]	PUNCT
easat-9410	137	4	which	which	PRON
easat-9410	137	5	represent	represent	VERB
easat-9410	137	6	that	that	SCONJ
easat-9410	137	7	tax	tax	NOUN
easat-9410	137	8	sanctions	sanction	NOUN
easat-9410	137	9	have	have	VERB
easat-9410	137	10	a	a	DET
easat-9410	137	11	significant	significant	ADJ
easat-9410	137	12	and	and	CCONJ
easat-9410	137	13	positive	positive	ADJ
easat-9410	137	14	effect	effect	NOUN
easat-9410	137	15	on	on	ADP
easat-9410	137	16	individual	individual	ADJ
easat-9410	137	17	taxpayer	taxpayer	NOUN
easat-9410	137	18	compliance	compliance	NOUN
easat-9410	137	19	.	.	PUNCT
easat-9410	138	1	these	these	DET
easat-9410	138	2	studies	study	NOUN
easat-9410	138	3	show	show	VERB
easat-9410	138	4	that	that	SCONJ
easat-9410	138	5	tax	tax	NOUN
easat-9410	138	6	sanctions	sanction	NOUN
easat-9410	138	7	not	not	PART
easat-9410	138	8	only	only	ADV
easat-9410	138	9	act	act	VERB
easat-9410	138	10	as	as	ADP
easat-9410	138	11	a	a	DET
easat-9410	138	12	law	law	NOUN
easat-9410	138	13	enforcement	enforcement	NOUN
easat-9410	138	14	tool	tool	NOUN
easat-9410	138	15	,	,	PUNCT
easat-9410	138	16	but	but	CCONJ
easat-9410	138	17	also	also	ADV
easat-9410	138	18	as	as	ADP
easat-9410	138	19	a	a	DET
easat-9410	138	20	strategic	strategic	ADJ
easat-9410	138	21	instrument	instrument	NOUN
easat-9410	138	22	to	to	PART
easat-9410	138	23	increase	increase	VERB
easat-9410	138	24	public	public	ADJ
easat-9410	138	25	awareness	awareness	NOUN
easat-9410	138	26	and	and	CCONJ
easat-9410	138	27	compliance	compliance	NOUN
easat-9410	138	28	with	with	ADP
easat-9410	138	29	the	the	DET
easat-9410	138	30	tax	tax	NOUN
easat-9410	138	31	system	system	NOUN
easat-9410	138	32	.	.	PUNCT
easat-9410	139	1	based	base	VERB
easat-9410	139	2	on	on	ADP
easat-9410	139	3	the	the	DET
easat-9410	139	4	framework	framework	NOUN
easat-9410	139	5	of	of	ADP
easat-9410	139	6	attribution	attribution	NOUN
easat-9410	139	7	theory	theory	NOUN
easat-9410	139	8	and	and	CCONJ
easat-9410	139	9	previous	previous	ADJ
easat-9410	139	10	studies	study	NOUN
easat-9410	139	11	described	describe	VERB
easat-9410	139	12	above	above	ADV
easat-9410	139	13	,	,	PUNCT
easat-9410	139	14	the	the	DET
easat-9410	139	15	following	follow	VERB
easat-9410	139	16	hypothesis	hypothesis	NOUN
easat-9410	139	17	can	can	AUX
easat-9410	139	18	be	be	AUX
easat-9410	139	19	developed	develop	VERB
easat-9410	139	20	.	.	PUNCT
easat-9410	140	1	h2	h2	NOUN
easat-9410	140	2	:	:	PUNCT
easat-9410	140	3	tax	tax	NOUN
easat-9410	140	4	sanction	sanction	NOUN
easat-9410	140	5	has	have	VERB
easat-9410	140	6	a	a	DET
easat-9410	140	7	positive	positive	ADJ
easat-9410	140	8	effect	effect	NOUN
easat-9410	140	9	on	on	ADP
easat-9410	140	10	tax	tax	NOUN
easat-9410	140	11	compliance	compliance	NOUN
easat-9410	140	12	.	.	PUNCT
easat-9410	141	1	2.8.3	2.8.3	NUM
easat-9410	141	2	.	.	PUNCT
easat-9410	142	1	the	the	DET
easat-9410	142	2	effect	effect	NOUN
easat-9410	142	3	of	of	ADP
easat-9410	142	4	technology	technology	NOUN
easat-9410	142	5	adoption	adoption	NOUN
easat-9410	142	6	on	on	ADP
easat-9410	142	7	tax	tax	NOUN
easat-9410	142	8	compliance	compliance	NOUN
easat-9410	142	9	the	the	DET
easat-9410	142	10	e	e	NOUN
easat-9410	142	11	-	-	NOUN
easat-9410	142	12	tax	tax	NOUN
easat-9410	142	13	system	system	NOUN
easat-9410	142	14	is	be	AUX
easat-9410	142	15	a	a	DET
easat-9410	142	16	platform	platform	NOUN
easat-9410	142	17	that	that	PRON
easat-9410	142	18	helps	help	VERB
easat-9410	142	19	individuals	individual	NOUN
easat-9410	142	20	to	to	PART
easat-9410	142	21	access	access	VERB
easat-9410	142	22	tax	tax	NOUN
easat-9410	142	23	administration	administration	NOUN
easat-9410	142	24	services	service	NOUN
easat-9410	142	25	online	online	ADV
easat-9410	142	26	.	.	PUNCT
easat-9410	143	1	technological	technological	ADJ
easat-9410	143	2	adoption	adoption	NOUN
easat-9410	143	3	in	in	ADP
easat-9410	143	4	taxation	taxation	NOUN
easat-9410	143	5	seeks	seek	VERB
easat-9410	143	6	to	to	PART
easat-9410	143	7	optimize	optimize	VERB
easat-9410	143	8	tax	tax	NOUN
easat-9410	143	9	administration	administration	NOUN
easat-9410	143	10	processes	process	NOUN
easat-9410	143	11	,	,	PUNCT
easat-9410	143	12	thereby	thereby	ADV
easat-9410	143	13	[	[	X
easat-9410	143	14	46	46	NUM
easat-9410	143	15	]	]	PUNCT
easat-9410	143	16	promoting	promote	VERB
easat-9410	143	17	operational	operational	ADJ
easat-9410	143	18	efficiency	efficiency	NOUN
easat-9410	143	19	and	and	CCONJ
easat-9410	143	20	maximizing	maximize	VERB
easat-9410	143	21	revenue	revenue	NOUN
easat-9410	143	22	collection	collection	NOUN
easat-9410	143	23	for	for	ADP
easat-9410	143	24	the	the	DET
easat-9410	143	25	government	government	NOUN
easat-9410	143	26	[	[	X
easat-9410	143	27	47	47	NUM
easat-9410	143	28	]	]	PUNCT
easat-9410	143	29	.	.	PUNCT
easat-9410	144	1	the	the	DET
easat-9410	144	2	implementation	implementation	NOUN
easat-9410	144	3	of	of	ADP
easat-9410	144	4	digital	digital	NOUN
easat-9410	144	5	-	-	PUNCT
easat-9410	144	6	based	base	VERB
easat-9410	144	7	systems	system	NOUN
easat-9410	144	8	such	such	ADJ
easat-9410	144	9	as	as	ADP
easat-9410	144	10	e	e	NOUN
easat-9410	144	11	-	-	NOUN
easat-9410	144	12	registration	registration	NOUN
easat-9410	144	13	,	,	PUNCT
easat-9410	144	14	e	e	NOUN
easat-9410	144	15	-	-	NOUN
easat-9410	144	16	filing	filing	NOUN
easat-9410	144	17	,	,	PUNCT
easat-9410	144	18	and	and	CCONJ
easat-9410	144	19	e	e	X
easat-9410	144	20	-	-	NOUN
easat-9410	144	21	billing	billing	NOUN
easat-9410	144	22	has	have	AUX
easat-9410	144	23	been	be	AUX
easat-9410	144	24	shown	show	VERB
easat-9410	144	25	to	to	PART
easat-9410	144	26	have	have	VERB
easat-9410	144	27	a	a	DET
easat-9410	144	28	positive	positive	ADJ
easat-9410	144	29	impact	impact	NOUN
easat-9410	144	30	on	on	ADP
easat-9410	144	31	tax	tax	NOUN
easat-9410	144	32	compliance	compliance	NOUN
easat-9410	145	1	[	[	X
easat-9410	145	2	48	48	NUM
easat-9410	145	3	,	,	PUNCT
easat-9410	145	4	49	49	NUM
easat-9410	145	5	]	]	PUNCT
easat-9410	145	6	.	.	PUNCT
easat-9410	146	1	based	base	VERB
easat-9410	146	2	on	on	ADP
easat-9410	146	3	attribution	attribution	NOUN
easat-9410	146	4	theory	theory	NOUN
easat-9410	146	5	,	,	PUNCT
easat-9410	146	6	technological	technological	ADJ
easat-9410	146	7	adaptation	adaptation	NOUN
easat-9410	146	8	in	in	ADP
easat-9410	146	9	taxation	taxation	NOUN
easat-9410	146	10	is	be	AUX
easat-9410	146	11	an	an	DET
easat-9410	146	12	external	external	ADJ
easat-9410	146	13	cause	cause	NOUN
easat-9410	146	14	that	that	PRON
easat-9410	146	15	can	can	AUX
easat-9410	146	16	influence	influence	VERB
easat-9410	146	17	taxpayer	taxpayer	NOUN
easat-9410	146	18	perceptions	perception	NOUN
easat-9410	146	19	to	to	PART
easat-9410	146	20	make	make	VERB
easat-9410	146	21	decisions	decision	NOUN
easat-9410	146	22	about	about	ADP
easat-9410	146	23	taxpayer	taxpayer	NOUN
easat-9410	146	24	behavior	behavior	NOUN
easat-9410	146	25	in	in	ADP
easat-9410	146	26	carrying	carry	VERB
easat-9410	146	27	out	out	ADP
easat-9410	146	28	tax	tax	NOUN
easat-9410	146	29	obligations	obligation	NOUN
easat-9410	146	30	.	.	PUNCT
easat-9410	147	1	this	this	DET
easat-9410	147	2	technology	technology	NOUN
easat-9410	147	3	provides	provide	VERB
easat-9410	147	4	convenience	convenience	NOUN
easat-9410	147	5	in	in	ADP
easat-9410	147	6	the	the	DET
easat-9410	147	7	process	process	NOUN
easat-9410	147	8	of	of	ADP
easat-9410	147	9	reporting	reporting	NOUN
easat-9410	147	10	and	and	CCONJ
easat-9410	147	11	paying	pay	VERB
easat-9410	147	12	taxes	taxis	NOUN
easat-9410	147	13	,	,	PUNCT
easat-9410	147	14	which	which	PRON
easat-9410	147	15	will	will	AUX
easat-9410	147	16	increase	increase	VERB
easat-9410	147	17	tax	tax	NOUN
easat-9410	147	18	compliance	compliance	NOUN
easat-9410	147	19	in	in	ADP
easat-9410	147	20	taxpayers	taxpayer	NOUN
easat-9410	147	21	[	[	X
easat-9410	147	22	49	49	NUM
easat-9410	147	23	]	]	PUNCT
easat-9410	147	24	.	.	PUNCT
easat-9410	148	1	taxpayers	taxpayer	NOUN
easat-9410	148	2	'	'	PART
easat-9410	148	3	attitudes	attitude	NOUN
easat-9410	148	4	and	and	CCONJ
easat-9410	148	5	ideas	idea	NOUN
easat-9410	148	6	regarding	regard	VERB
easat-9410	148	7	the	the	DET
easat-9410	148	8	electronic	electronic	ADJ
easat-9410	148	9	tax	tax	NOUN
easat-9410	148	10	system	system	NOUN
easat-9410	148	11	are	be	AUX
easat-9410	148	12	influenced	influence	VERB
easat-9410	148	13	by	by	ADP
easat-9410	148	14	e	e	NOUN
easat-9410	148	15	-	-	NOUN
easat-9410	148	16	tax	tax	NOUN
easat-9410	148	17	registration	registration	NOUN
easat-9410	148	18	,	,	PUNCT
easat-9410	148	19	and	and	CCONJ
easat-9410	148	20	this	this	PRON
easat-9410	148	21	has	have	VERB
easat-9410	148	22	an	an	DET
easat-9410	148	23	equal	equal	ADJ
easat-9410	148	24	impact	impact	NOUN
easat-9410	148	25	on	on	ADP
easat-9410	148	26	compliance	compliance	NOUN
easat-9410	148	27	.	.	PUNCT
easat-9410	149	1	a	a	DET
easat-9410	149	2	positive	positive	ADJ
easat-9410	149	3	attitude	attitude	NOUN
easat-9410	149	4	towards	towards	ADP
easat-9410	149	5	e	e	NOUN
easat-9410	149	6	-	-	NOUN
easat-9410	149	7	tax	tax	NOUN
easat-9410	149	8	can	can	AUX
easat-9410	149	9	boost	boost	VERB
easat-9410	149	10	the	the	DET
easat-9410	149	11	acceptance	acceptance	NOUN
easat-9410	149	12	and	and	CCONJ
easat-9410	149	13	use	use	NOUN
easat-9410	149	14	of	of	ADP
easat-9410	149	15	etax	etax	NOUN
easat-9410	149	16	services	service	NOUN
easat-9410	149	17	,	,	PUNCT
easat-9410	149	18	thereby	thereby	ADV
easat-9410	149	19	increasing	increase	VERB
easat-9410	149	20	taxpayers	taxpayer	NOUN
easat-9410	149	21	'	'	PART
easat-9410	149	22	voluntary	voluntary	ADJ
easat-9410	149	23	compliance	compliance	NOUN
easat-9410	149	24	[	[	X
easat-9410	149	25	50	50	NUM
easat-9410	149	26	]	]	PUNCT
easat-9410	149	27	.	.	PUNCT
easat-9410	150	1	improving	improve	VERB
easat-9410	150	2	and	and	CCONJ
easat-9410	150	3	increasing	increase	VERB
easat-9410	150	4	digital	digital	ADJ
easat-9410	150	5	service	service	NOUN
easat-9410	150	6	offerings	offering	NOUN
easat-9410	150	7	must	must	AUX
easat-9410	150	8	be	be	AUX
easat-9410	150	9	done	do	VERB
easat-9410	150	10	while	while	SCONJ
easat-9410	150	11	compromising	compromise	VERB
easat-9410	150	12	neither	neither	CCONJ
easat-9410	150	13	the	the	DET
easat-9410	150	14	security	security	NOUN
easat-9410	150	15	of	of	ADP
easat-9410	150	16	these	these	DET
easat-9410	150	17	services	service	NOUN
easat-9410	150	18	nor	nor	CCONJ
easat-9410	150	19	the	the	DET
easat-9410	150	20	confidentiality	confidentiality	NOUN
easat-9410	150	21	and	and	CCONJ
easat-9410	150	22	integrity	integrity	NOUN
easat-9410	150	23	of	of	ADP
easat-9410	150	24	taxpayer	taxpayer	NOUN
easat-9410	150	25	data	datum	NOUN
easat-9410	150	26	[	[	X
easat-9410	150	27	5	5	NUM
easat-9410	150	28	]	]	PUNCT
easat-9410	150	29	.	.	PUNCT
easat-9410	151	1	previous	previous	ADJ
easat-9410	151	2	research	research	NOUN
easat-9410	151	3	conducted	conduct	VERB
easat-9410	151	4	by	by	ADP
easat-9410	151	5	rosyidi	rosyidi	NOUN
easat-9410	151	6	and	and	CCONJ
easat-9410	151	7	harto	harto	NOUN
easat-9410	151	8	[	[	X
easat-9410	151	9	51	51	NUM
easat-9410	151	10	]	]	PUNCT
easat-9410	151	11	,	,	PUNCT
easat-9410	151	12	kibona	kibona	ADJ
easat-9410	151	13	and	and	CCONJ
easat-9410	151	14	goyayi	goyayi	ADJ
easat-9410	152	1	[	[	X
easat-9410	152	2	52	52	NUM
easat-9410	152	3	]	]	PUNCT
easat-9410	152	4	and	and	CCONJ
easat-9410	152	5	sholih	sholih	NOUN
easat-9410	152	6	,	,	PUNCT
easat-9410	152	7	et	et	PROPN
easat-9410	152	8	al	al	PROPN
easat-9410	152	9	.	.	PUNCT
easat-9410	153	1	[	[	X
easat-9410	153	2	53	53	NUM
easat-9410	153	3	]	]	PUNCT
easat-9410	153	4	show	show	VERB
easat-9410	153	5	that	that	SCONJ
easat-9410	153	6	technological	technological	ADJ
easat-9410	153	7	adaptation	adaptation	NOUN
easat-9410	153	8	has	have	VERB
easat-9410	153	9	a	a	DET
easat-9410	153	10	significant	significant	ADJ
easat-9410	153	11	positive	positive	ADJ
easat-9410	153	12	effect	effect	NOUN
easat-9410	153	13	on	on	ADP
easat-9410	153	14	tax	tax	NOUN
easat-9410	153	15	compliance	compliance	NOUN
easat-9410	153	16	.	.	PUNCT
easat-9410	154	1	given	give	VERB
easat-9410	154	2	this	this	DET
easat-9410	154	3	explanation	explanation	NOUN
easat-9410	154	4	,	,	PUNCT
easat-9410	154	5	the	the	DET
easat-9410	154	6	following	follow	VERB
easat-9410	154	7	hypothesis	hypothesis	NOUN
easat-9410	154	8	can	can	AUX
easat-9410	154	9	be	be	AUX
easat-9410	154	10	constructed	construct	VERB
easat-9410	154	11	.	.	PUNCT
easat-9410	155	1	h3	h3	NOUN
easat-9410	155	2	:	:	PUNCT
easat-9410	155	3	technology	technology	NOUN
easat-9410	155	4	adoption	adoption	NOUN
easat-9410	155	5	has	have	VERB
easat-9410	155	6	a	a	DET
easat-9410	155	7	positive	positive	ADJ
easat-9410	155	8	effect	effect	NOUN
easat-9410	155	9	on	on	ADP
easat-9410	155	10	tax	tax	NOUN
easat-9410	155	11	compliance	compliance	NOUN
easat-9410	155	12	2.8.4	2.8.4	NUM
easat-9410	155	13	.	.	PUNCT
easat-9410	156	1	risk	risk	NOUN
easat-9410	156	2	preferences	preference	NOUN
easat-9410	156	3	in	in	ADP
easat-9410	156	4	moderating	moderate	VERB
easat-9410	156	5	tax	tax	NOUN
easat-9410	156	6	knowledge	knowledge	NOUN
easat-9410	156	7	on	on	ADP
easat-9410	156	8	gen	gen	PROPN
easat-9410	156	9	-	-	ADJ
easat-9410	156	10	z	z	ADJ
easat-9410	156	11	tax	tax	NOUN
easat-9410	156	12	compliance	compliance	NOUN
easat-9410	156	13	prospect	prospect	NOUN
easat-9410	156	14	theory	theory	NOUN
easat-9410	156	15	can	can	AUX
easat-9410	156	16	offer	offer	VERB
easat-9410	156	17	insight	insight	NOUN
easat-9410	156	18	into	into	ADP
easat-9410	156	19	how	how	SCONJ
easat-9410	156	20	individuals	individual	NOUN
easat-9410	156	21	and	and	CCONJ
easat-9410	156	22	groups	group	NOUN
easat-9410	156	23	adapt	adapt	VERB
easat-9410	156	24	to	to	ADP
easat-9410	156	25	uncertainty	uncertainty	NOUN
easat-9410	156	26	,	,	PUNCT
easat-9410	156	27	particularly	particularly	ADV
easat-9410	156	28	in	in	ADP
easat-9410	156	29	response	response	NOUN
easat-9410	156	30	to	to	ADP
easat-9410	156	31	changes	change	NOUN
easat-9410	156	32	in	in	ADP
easat-9410	156	33	tax	tax	NOUN
easat-9410	156	34	legislation	legislation	NOUN
easat-9410	156	35	.	.	PUNCT
easat-9410	157	1	taxpayers	taxpayer	NOUN
easat-9410	157	2	with	with	ADP
easat-9410	157	3	high	high	ADJ
easat-9410	157	4	-	-	PUNCT
easat-9410	157	5	risk	risk	NOUN
easat-9410	157	6	preferences	preference	NOUN
easat-9410	157	7	are	be	AUX
easat-9410	157	8	more	more	ADV
easat-9410	157	9	likely	likely	ADJ
easat-9410	157	10	to	to	PART
easat-9410	157	11	comply	comply	VERB
easat-9410	157	12	with	with	ADP
easat-9410	157	13	their	their	PRON
easat-9410	157	14	tax	tax	NOUN
easat-9410	157	15	responsibilities	responsibility	NOUN
easat-9410	157	16	because	because	SCONJ
easat-9410	157	17	they	they	PRON
easat-9410	157	18	can	can	AUX
easat-9410	157	19	better	well	ADV
easat-9410	157	20	understand	understand	VERB
easat-9410	157	21	tax	tax	NOUN
easat-9410	157	22	legislation	legislation	NOUN
easat-9410	157	23	.	.	PUNCT
easat-9410	158	1	uncertainty	uncertainty	NOUN
easat-9410	158	2	can	can	AUX
easat-9410	158	3	be	be	AUX
easat-9410	158	4	mitigated	mitigate	VERB
easat-9410	158	5	by	by	ADP
easat-9410	158	6	being	be	AUX
easat-9410	158	7	informed	inform	VERB
easat-9410	158	8	of	of	ADP
easat-9410	158	9	tax	tax	NOUN
easat-9410	158	10	obligations	obligation	NOUN
easat-9410	158	11	under	under	ADP
easat-9410	158	12	the	the	DET
easat-9410	158	13	tax	tax	NOUN
easat-9410	158	14	legislation	legislation	NOUN
easat-9410	158	15	.	.	PUNCT
easat-9410	159	1	tax	tax	NOUN
easat-9410	159	2	regulations	regulation	NOUN
easat-9410	159	3	can	can	AUX
easat-9410	159	4	be	be	AUX
easat-9410	159	5	influenced	influence	VERB
easat-9410	159	6	by	by	ADP
easat-9410	159	7	taxpayers	taxpayer	NOUN
easat-9410	159	8	'	'	PART
easat-9410	159	9	risk	risk	NOUN
easat-9410	159	10	preferences	preference	NOUN
easat-9410	159	11	,	,	PUNCT
easat-9410	159	12	thus	thus	ADV
easat-9410	159	13	affecting	affect	VERB
easat-9410	159	14	how	how	SCONJ
easat-9410	159	15	they	they	PRON
easat-9410	159	16	interpret	interpret	VERB
easat-9410	159	17	these	these	DET
easat-9410	159	18	regulations	regulation	NOUN
easat-9410	159	19	[	[	X
easat-9410	159	20	54	54	NUM
easat-9410	159	21	]	]	PUNCT
easat-9410	159	22	the	the	DET
easat-9410	159	23	findings	finding	NOUN
easat-9410	159	24	of	of	ADP
easat-9410	159	25	this	this	DET
easat-9410	159	26	study	study	NOUN
easat-9410	159	27	are	be	AUX
easat-9410	159	28	supported	support	VERB
easat-9410	159	29	by	by	ADP
easat-9410	159	30	research	research	NOUN
easat-9410	159	31	from	from	ADP
easat-9410	159	32	elsani	elsani	NOUN
easat-9410	159	33	and	and	CCONJ
easat-9410	159	34	tanno	tanno	NOUN
easat-9410	160	1	[	[	X
easat-9410	160	2	55	55	NUM
easat-9410	160	3	]	]	X
easat-9410	160	4	wardani	wardani	PROPN
easat-9410	160	5	and	and	CCONJ
easat-9410	160	6	wardani	wardani	PROPN
easat-9410	160	7	and	and	CCONJ
easat-9410	160	8	nistiana	nistiana	NOUN
easat-9410	161	1	[	[	X
easat-9410	161	2	23	23	NUM
easat-9410	161	3	]	]	PUNCT
easat-9410	161	4	,	,	PUNCT
easat-9410	161	5	pravasanti	pravasanti	VERB
easat-9410	161	6	and	and	CCONJ
easat-9410	161	7	pratiwi	pratiwi	VERB
easat-9410	161	8	[	[	X
easat-9410	161	9	56	56	NUM
easat-9410	161	10	]	]	PUNCT
easat-9410	161	11	,	,	PUNCT
easat-9410	161	12	wulandari	wulandari	X
easat-9410	162	1	[	[	X
easat-9410	162	2	57	57	NUM
easat-9410	162	3	]	]	X
easat-9410	162	4	,	,	PUNCT
easat-9410	162	5	leviana	leviana	PROPN
easat-9410	162	6	,	,	PUNCT
easat-9410	162	7	et	et	PROPN
easat-9410	162	8	al	al	PROPN
easat-9410	162	9	.	.	PUNCT
easat-9410	163	1	[	[	X
easat-9410	163	2	58	58	NUM
easat-9410	163	3	]	]	PUNCT
easat-9410	163	4	and	and	CCONJ
easat-9410	163	5	damayanti	damayanti	NOUN
easat-9410	163	6	,	,	PUNCT
easat-9410	163	7	et	et	PROPN
easat-9410	163	8	al	al	PROPN
easat-9410	163	9	.	.	PUNCT
easat-9410	164	1	[	[	X
easat-9410	164	2	59	59	NUM
easat-9410	164	3	]	]	PUNCT
easat-9410	164	4	.	.	PUNCT
easat-9410	164	5	given	give	VERB
easat-9410	164	6	this	this	DET
easat-9410	164	7	explanation	explanation	NOUN
easat-9410	164	8	,	,	PUNCT
easat-9410	164	9	the	the	DET
easat-9410	164	10	following	follow	VERB
easat-9410	164	11	hypothesis	hypothesis	NOUN
easat-9410	164	12	can	can	AUX
easat-9410	164	13	be	be	AUX
easat-9410	164	14	constructed	construct	VERB
easat-9410	164	15	.	.	PUNCT
easat-9410	165	1	h4	h4	NOUN
easat-9410	165	2	:	:	PUNCT
easat-9410	165	3	risk	risk	NOUN
easat-9410	165	4	preferences	preference	NOUN
easat-9410	165	5	strengthen	strengthen	VERB
easat-9410	165	6	the	the	DET
easat-9410	165	7	effect	effect	NOUN
easat-9410	165	8	of	of	ADP
easat-9410	165	9	tax	tax	NOUN
easat-9410	165	10	knowledge	knowledge	NOUN
easat-9410	165	11	on	on	ADP
easat-9410	165	12	gen	gen	PROPN
easat-9410	165	13	-	-	ADJ
easat-9410	165	14	z	z	PROPN
easat-9410	165	15	tax	tax	NOUN
easat-9410	165	16	compliance	compliance	NOUN
easat-9410	165	17	.	.	PUNCT
easat-9410	166	1	2.8.5	2.8.5	X
easat-9410	166	2	.	.	PUNCT
easat-9410	167	1	risk	risk	NOUN
easat-9410	167	2	preferences	preference	NOUN
easat-9410	167	3	in	in	ADP
easat-9410	167	4	moderating	moderate	VERB
easat-9410	167	5	tax	tax	NOUN
easat-9410	167	6	sanctions	sanction	NOUN
easat-9410	167	7	on	on	ADP
easat-9410	167	8	gen	gen	PROPN
easat-9410	167	9	-	-	ADJ
easat-9410	167	10	z	z	ADJ
easat-9410	167	11	tax	tax	NOUN
easat-9410	167	12	compliance	compliance	NOUN
easat-9410	167	13	prospect	prospect	NOUN
easat-9410	167	14	theory	theory	NOUN
easat-9410	167	15	explains	explain	VERB
easat-9410	167	16	how	how	SCONJ
easat-9410	167	17	the	the	DET
easat-9410	167	18	fear	fear	NOUN
easat-9410	167	19	of	of	ADP
easat-9410	167	20	incurring	incur	VERB
easat-9410	167	21	tax	tax	NOUN
easat-9410	167	22	sanctions	sanction	NOUN
easat-9410	167	23	can	can	AUX
easat-9410	167	24	influence	influence	VERB
easat-9410	167	25	tax	tax	NOUN
easat-9410	167	26	compliance	compliance	NOUN
easat-9410	167	27	.	.	PUNCT
easat-9410	168	1	when	when	SCONJ
easat-9410	168	2	taxpayers	taxpayer	NOUN
easat-9410	168	3	view	view	VERB
easat-9410	168	4	tax	tax	NOUN
easat-9410	168	5	sanctions	sanction	NOUN
easat-9410	168	6	as	as	ADP
easat-9410	168	7	a	a	DET
easat-9410	168	8	potential	potential	ADJ
easat-9410	168	9	loss	loss	NOUN
easat-9410	168	10	,	,	PUNCT
easat-9410	168	11	tax	tax	NOUN
easat-9410	168	12	compliance	compliance	NOUN
easat-9410	168	13	may	may	AUX
easat-9410	168	14	increase	increase	VERB
easat-9410	168	15	as	as	SCONJ
easat-9410	168	16	they	they	PRON
easat-9410	168	17	seek	seek	VERB
easat-9410	168	18	to	to	PART
easat-9410	168	19	avoid	avoid	VERB
easat-9410	168	20	the	the	DET
easat-9410	168	21	loss	loss	NOUN
easat-9410	168	22	[	[	X
easat-9410	168	23	60	60	NUM
easat-9410	168	24	]	]	PUNCT
easat-9410	168	25	.	.	PUNCT
easat-9410	169	1	high	high	ADJ
easat-9410	169	2	-	-	PUNCT
easat-9410	169	3	risk	risk	NOUN
easat-9410	169	4	taxpayers	taxpayer	NOUN
easat-9410	169	5	typically	typically	ADV
easat-9410	169	6	comply	comply	VERB
easat-9410	169	7	with	with	ADP
easat-9410	169	8	their	their	PRON
easat-9410	169	9	tax	tax	NOUN
easat-9410	169	10	obligations	obligation	NOUN
easat-9410	169	11	to	to	PART
easat-9410	169	12	avoid	avoid	VERB
easat-9410	169	13	financial	financial	ADJ
easat-9410	169	14	penalties	penalty	NOUN
easat-9410	169	15	in	in	ADP
easat-9410	169	16	the	the	DET
easat-9410	169	17	event	event	NOUN
easat-9410	169	18	of	of	ADP
easat-9410	169	19	a	a	DET
easat-9410	169	20	tax	tax	NOUN
easat-9410	169	21	infringement	infringement	NOUN
easat-9410	169	22	.	.	PUNCT
easat-9410	170	1	taxpayers	taxpayer	NOUN
easat-9410	170	2	who	who	PRON
easat-9410	170	3	are	be	AUX
easat-9410	170	4	more	more	ADJ
easat-9410	170	5	risk	risk	NOUN
easat-9410	170	6	-	-	PUNCT
easat-9410	170	7	taking	taking	NOUN
easat-9410	170	8	will	will	AUX
easat-9410	170	9	comply	comply	VERB
easat-9410	170	10	with	with	ADP
easat-9410	170	11	regulations	regulation	NOUN
easat-9410	170	12	if	if	SCONJ
easat-9410	170	13	the	the	DET
easat-9410	170	14	perceived	perceive	VERB
easat-9410	170	15	benefits	benefit	NOUN
easat-9410	170	16	outweigh	outweigh	VERB
easat-9410	170	17	the	the	DET
easat-9410	170	18	risk	risk	NOUN
easat-9410	170	19	of	of	ADP
easat-9410	170	20	fines	fine	NOUN
easat-9410	170	21	.	.	PUNCT
easat-9410	171	1	according	accord	VERB
easat-9410	171	2	to	to	ADP
easat-9410	171	3	attribution	attribution	NOUN
easat-9410	171	4	theory	theory	NOUN
easat-9410	171	5	,	,	PUNCT
easat-9410	171	6	tax	tax	NOUN
easat-9410	171	7	sanctions	sanction	NOUN
easat-9410	171	8	are	be	AUX
easat-9410	171	9	external	external	ADJ
easat-9410	171	10	factors	factor	NOUN
easat-9410	171	11	that	that	PRON
easat-9410	171	12	can	can	AUX
easat-9410	171	13	influence	influence	VERB
easat-9410	171	14	a	a	DET
easat-9410	171	15	person	person	NOUN
easat-9410	171	16	's	's	PART
easat-9410	171	17	behavior	behavior	NOUN
easat-9410	171	18	.	.	PUNCT
easat-9410	172	1	research	research	NOUN
easat-9410	172	2	conducted	conduct	VERB
easat-9410	172	3	by	by	ADP
easat-9410	172	4	setiawati	setiawati	NOUN
easat-9410	172	5	and	and	CCONJ
easat-9410	172	6	pardosi	pardosi	NOUN
easat-9410	172	7	[	[	X
easat-9410	172	8	27	27	NUM
easat-9410	172	9	]	]	PUNCT
easat-9410	172	10	,	,	PUNCT
easat-9410	172	11	elsani	elsani	NOUN
easat-9410	172	12	and	and	CCONJ
easat-9410	172	13	tanno	tanno	VERB
easat-9410	172	14	[	[	X
easat-9410	172	15	55	55	NUM
easat-9410	172	16	]	]	PUNCT
easat-9410	172	17	and	and	CCONJ
easat-9410	172	18	pravasanti	pravasanti	VERB
easat-9410	172	19	and	and	CCONJ
easat-9410	172	20	pratiwi	pratiwi	VERB
easat-9410	172	21	[	[	X
easat-9410	172	22	56	56	NUM
easat-9410	172	23	]	]	PUNCT
easat-9410	172	24	believe	believe	VERB
easat-9410	172	25	that	that	SCONJ
easat-9410	172	26	risk	risk	NOUN
easat-9410	172	27	preference	preference	NOUN
easat-9410	172	28	affects	affect	VERB
easat-9410	172	29	how	how	SCONJ
easat-9410	172	30	tax	tax	NOUN
easat-9410	172	31	sanctions	sanction	NOUN
easat-9410	172	32	affect	affect	VERB
easat-9410	172	33	tax	tax	NOUN
easat-9410	172	34	compliance	compliance	NOUN
easat-9410	172	35	.	.	PUNCT
easat-9410	173	1	given	give	VERB
easat-9410	173	2	this	this	DET
easat-9410	173	3	explanation	explanation	NOUN
easat-9410	173	4	,	,	PUNCT
easat-9410	173	5	the	the	DET
easat-9410	173	6	following	follow	VERB
easat-9410	173	7	hypothesis	hypothesis	NOUN
easat-9410	173	8	can	can	AUX
easat-9410	173	9	be	be	AUX
easat-9410	173	10	constructed	construct	VERB
easat-9410	173	11	.	.	PUNCT
easat-9410	174	1	h5	h5	NOUN
easat-9410	174	2	:	:	PUNCT
easat-9410	174	3	risk	risk	NOUN
easat-9410	174	4	preferences	preference	NOUN
easat-9410	174	5	strengthen	strengthen	VERB
easat-9410	174	6	the	the	DET
easat-9410	174	7	effect	effect	NOUN
easat-9410	174	8	of	of	ADP
easat-9410	174	9	tax	tax	NOUN
easat-9410	174	10	sanction	sanction	NOUN
easat-9410	174	11	on	on	ADP
easat-9410	174	12	gen	gen	PROPN
easat-9410	174	13	-	-	ADJ
easat-9410	174	14	z	z	PROPN
easat-9410	174	15	tax	tax	NOUN
easat-9410	174	16	compliance	compliance	NOUN
easat-9410	174	17	.	.	PUNCT
easat-9410	175	1	727	727	NUM
easat-9410	175	2	edelweiss	edelweiss	PROPN
easat-9410	175	3	applied	apply	VERB
easat-9410	175	4	science	science	NOUN
easat-9410	175	5	and	and	CCONJ
easat-9410	175	6	technology	technology	NOUN
easat-9410	175	7	issn	issn	PROPN
easat-9410	175	8	:	:	PUNCT
easat-9410	175	9	2576	2576	NUM
easat-9410	175	10	-	-	SYM
easat-9410	175	11	8484	8484	NUM
easat-9410	175	12	vol	vol	NOUN
easat-9410	175	13	.	.	PROPN
easat-9410	176	1	9	9	NUM
easat-9410	176	2	,	,	PUNCT
easat-9410	176	3	no	no	INTJ
easat-9410	176	4	.	.	NOUN
easat-9410	176	5	8	8	NUM
easat-9410	176	6	:	:	PUNCT
easat-9410	176	7	722	722	NUM
easat-9410	176	8	-	-	SYM
easat-9410	176	9	738	738	NUM
easat-9410	176	10	,	,	PUNCT
easat-9410	176	11	2025	2025	NUM
easat-9410	176	12	doi	doi	NOUN
easat-9410	176	13	:	:	PUNCT
easat-9410	176	14	10.55214/2576	10.55214/2576	NUM
easat-9410	176	15	-	-	SYM
easat-9410	176	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	177	1	©	©	PROPN
easat-9410	177	2	2025	2025	NUM
easat-9410	177	3	by	by	ADP
easat-9410	177	4	the	the	DET
easat-9410	177	5	authors	author	NOUN
easat-9410	177	6	;	;	PUNCT
easat-9410	177	7	licensee	licensee	PROPN
easat-9410	177	8	learning	learn	VERB
easat-9410	177	9	gate	gate	NOUN
easat-9410	177	10	2.8.6	2.8.6	NUM
easat-9410	177	11	.	.	PUNCT
easat-9410	178	1	risk	risk	NOUN
easat-9410	178	2	preferences	preference	NOUN
easat-9410	178	3	in	in	ADP
easat-9410	178	4	moderating	moderate	VERB
easat-9410	178	5	technology	technology	NOUN
easat-9410	178	6	adoption	adoption	NOUN
easat-9410	178	7	on	on	ADP
easat-9410	178	8	gen	gen	PROPN
easat-9410	178	9	-	-	ADJ
easat-9410	178	10	z	z	NOUN
easat-9410	178	11	tax	tax	NOUN
easat-9410	178	12	compliance	compliance	NOUN
easat-9410	178	13	the	the	DET
easat-9410	178	14	adoption	adoption	NOUN
easat-9410	178	15	of	of	ADP
easat-9410	178	16	technology	technology	NOUN
easat-9410	178	17	in	in	ADP
easat-9410	178	18	taxation	taxation	NOUN
easat-9410	178	19	,	,	PUNCT
easat-9410	178	20	such	such	ADJ
easat-9410	178	21	as	as	ADP
easat-9410	178	22	e	e	NOUN
easat-9410	178	23	-	-	NOUN
easat-9410	178	24	registration	registration	NOUN
easat-9410	178	25	,	,	PUNCT
easat-9410	178	26	e	e	NOUN
easat-9410	178	27	-	-	NOUN
easat-9410	178	28	filing	filing	NOUN
easat-9410	178	29	,	,	PUNCT
easat-9410	178	30	and	and	CCONJ
easat-9410	178	31	e	e	X
easat-9410	178	32	-	-	NOUN
easat-9410	178	33	billing	billing	NOUN
easat-9410	178	34	is	be	AUX
easat-9410	178	35	expected	expect	VERB
easat-9410	178	36	to	to	PART
easat-9410	178	37	minimize	minimize	VERB
easat-9410	178	38	physical	physical	ADJ
easat-9410	178	39	interaction	interaction	NOUN
easat-9410	178	40	between	between	ADP
easat-9410	178	41	taxpayers	taxpayer	NOUN
easat-9410	178	42	and	and	CCONJ
easat-9410	178	43	tax	tax	NOUN
easat-9410	178	44	officers	officer	NOUN
easat-9410	178	45	.	.	PUNCT
easat-9410	179	1	digital	digital	ADJ
easat-9410	179	2	services	service	NOUN
easat-9410	179	3	are	be	AUX
easat-9410	179	4	believed	believe	VERB
easat-9410	179	5	to	to	PART
easat-9410	179	6	simplify	simplify	VERB
easat-9410	179	7	and	and	CCONJ
easat-9410	179	8	expedite	expedite	VERB
easat-9410	179	9	tax	tax	NOUN
easat-9410	179	10	reporting	reporting	NOUN
easat-9410	179	11	,	,	PUNCT
easat-9410	179	12	allowing	allow	VERB
easat-9410	179	13	taxpayers	taxpayer	NOUN
easat-9410	179	14	to	to	PART
easat-9410	179	15	eliminate	eliminate	VERB
easat-9410	179	16	the	the	DET
easat-9410	179	17	need	need	NOUN
easat-9410	179	18	for	for	ADP
easat-9410	179	19	paper	paper	NOUN
easat-9410	179	20	-	-	PUNCT
easat-9410	179	21	based	base	VERB
easat-9410	179	22	submissions	submission	NOUN
easat-9410	179	23	,	,	PUNCT
easat-9410	179	24	decreasing	decrease	VERB
easat-9410	179	25	errors	error	NOUN
easat-9410	179	26	and	and	CCONJ
easat-9410	179	27	processing	processing	NOUN
easat-9410	179	28	time	time	NOUN
easat-9410	179	29	[	[	X
easat-9410	179	30	61	61	NUM
easat-9410	179	31	]	]	PUNCT
easat-9410	179	32	.	.	PUNCT
easat-9410	180	1	in	in	ADP
easat-9410	180	2	addition	addition	NOUN
easat-9410	180	3	,	,	PUNCT
easat-9410	180	4	this	this	DET
easat-9410	180	5	service	service	NOUN
easat-9410	180	6	can	can	AUX
easat-9410	180	7	also	also	ADV
easat-9410	180	8	reduce	reduce	VERB
easat-9410	180	9	shipping	shipping	NOUN
easat-9410	180	10	costs	cost	NOUN
easat-9410	180	11	because	because	SCONJ
easat-9410	180	12	you	you	PRON
easat-9410	180	13	can	can	AUX
easat-9410	180	14	immediately	immediately	ADV
easat-9410	180	15	get	get	VERB
easat-9410	180	16	confirmation	confirmation	NOUN
easat-9410	180	17	that	that	SCONJ
easat-9410	180	18	e	e	X
easat-9410	180	19	-	-	NOUN
easat-9410	180	20	filing	filing	NOUN
easat-9410	180	21	has	have	AUX
easat-9410	180	22	been	be	AUX
easat-9410	180	23	received	receive	VERB
easat-9410	180	24	and	and	CCONJ
easat-9410	180	25	reduce	reduce	VERB
easat-9410	180	26	the	the	DET
easat-9410	180	27	risk	risk	NOUN
easat-9410	180	28	of	of	ADP
easat-9410	180	29	losing	lose	VERB
easat-9410	180	30	tax	tax	NOUN
easat-9410	180	31	reports	report	NOUN
easat-9410	180	32	.	.	PUNCT
easat-9410	181	1	as	as	SCONJ
easat-9410	181	2	taxpayers	taxpayer	NOUN
easat-9410	181	3	become	become	VERB
easat-9410	181	4	more	more	ADV
easat-9410	181	5	familiar	familiar	ADJ
easat-9410	181	6	with	with	ADP
easat-9410	181	7	the	the	DET
easat-9410	181	8	tax	tax	NOUN
easat-9410	181	9	system	system	NOUN
easat-9410	181	10	,	,	PUNCT
easat-9410	181	11	their	their	PRON
easat-9410	181	12	confidence	confidence	NOUN
easat-9410	181	13	and	and	CCONJ
easat-9410	181	14	ease	ease	NOUN
easat-9410	181	15	of	of	ADP
easat-9410	181	16	use	use	NOUN
easat-9410	181	17	increase	increase	NOUN
easat-9410	181	18	,	,	PUNCT
easat-9410	181	19	leading	lead	VERB
easat-9410	181	20	to	to	ADP
easat-9410	181	21	greater	great	ADJ
easat-9410	181	22	compliance	compliance	NOUN
easat-9410	181	23	in	in	ADP
easat-9410	181	24	the	the	DET
easat-9410	181	25	long	long	ADJ
easat-9410	181	26	run	run	NOUN
easat-9410	181	27	.	.	PUNCT
easat-9410	182	1	for	for	ADP
easat-9410	182	2	taxpayers	taxpayer	NOUN
easat-9410	182	3	with	with	ADP
easat-9410	182	4	high	high	ADJ
easat-9410	182	5	-	-	PUNCT
easat-9410	182	6	risk	risk	NOUN
easat-9410	182	7	preferences	preference	NOUN
easat-9410	182	8	,	,	PUNCT
easat-9410	182	9	being	be	AUX
easat-9410	182	10	more	more	ADV
easat-9410	182	11	flexible	flexible	ADJ
easat-9410	182	12	,	,	PUNCT
easat-9410	182	13	willing	willing	ADJ
easat-9410	182	14	to	to	PART
easat-9410	182	15	try	try	VERB
easat-9410	182	16	,	,	PUNCT
easat-9410	182	17	and	and	CCONJ
easat-9410	182	18	ready	ready	ADJ
easat-9410	182	19	to	to	PART
easat-9410	182	20	adopt	adopt	VERB
easat-9410	182	21	technology	technology	NOUN
easat-9410	182	22	that	that	PRON
easat-9410	182	23	can	can	AUX
easat-9410	182	24	make	make	VERB
easat-9410	182	25	their	their	PRON
easat-9410	182	26	tax	tax	NOUN
easat-9410	182	27	obligations	obligation	NOUN
easat-9410	182	28	lighter	light	ADJ
easat-9410	182	29	and	and	CCONJ
easat-9410	182	30	more	more	ADV
easat-9410	182	31	manageable	manageable	ADJ
easat-9410	182	32	will	will	AUX
easat-9410	182	33	increase	increase	VERB
easat-9410	182	34	tax	tax	NOUN
easat-9410	182	35	compliance	compliance	NOUN
easat-9410	182	36	.	.	PUNCT
easat-9410	183	1	meanwhile	meanwhile	ADV
easat-9410	183	2	,	,	PUNCT
easat-9410	183	3	taxpayers	taxpayer	NOUN
easat-9410	183	4	with	with	ADP
easat-9410	183	5	low	low	ADJ
easat-9410	183	6	-	-	PUNCT
easat-9410	183	7	risk	risk	NOUN
easat-9410	183	8	preferences	preference	NOUN
easat-9410	183	9	tend	tend	VERB
easat-9410	183	10	to	to	PART
easat-9410	183	11	face	face	VERB
easat-9410	183	12	more	more	ADJ
easat-9410	183	13	problems	problem	NOUN
easat-9410	183	14	with	with	ADP
easat-9410	183	15	tax	tax	NOUN
easat-9410	183	16	reporting	reporting	NOUN
easat-9410	183	17	,	,	PUNCT
easat-9410	183	18	especially	especially	ADV
easat-9410	183	19	when	when	SCONJ
easat-9410	183	20	using	use	VERB
easat-9410	183	21	electronic	electronic	ADJ
easat-9410	183	22	systems	system	NOUN
easat-9410	183	23	or	or	CCONJ
easat-9410	183	24	tax	tax	NOUN
easat-9410	183	25	e	e	NOUN
easat-9410	183	26	-	-	NOUN
easat-9410	183	27	systems	system	NOUN
easat-9410	183	28	.	.	PUNCT
easat-9410	184	1	this	this	PRON
easat-9410	184	2	is	be	AUX
easat-9410	184	3	due	due	ADJ
easat-9410	184	4	to	to	ADP
easat-9410	184	5	their	their	PRON
easat-9410	184	6	characteristics	characteristic	NOUN
easat-9410	184	7	,	,	PUNCT
easat-9410	184	8	which	which	PRON
easat-9410	184	9	include	include	VERB
easat-9410	184	10	being	be	AUX
easat-9410	184	11	more	more	ADV
easat-9410	184	12	cautious	cautious	ADJ
easat-9410	184	13	,	,	PUNCT
easat-9410	184	14	tending	tend	VERB
easat-9410	184	15	to	to	PART
easat-9410	184	16	avoid	avoid	VERB
easat-9410	184	17	change	change	NOUN
easat-9410	184	18	,	,	PUNCT
easat-9410	184	19	and	and	CCONJ
easat-9410	184	20	lacking	lack	VERB
easat-9410	184	21	confidence	confidence	NOUN
easat-9410	184	22	in	in	ADP
easat-9410	184	23	dealing	deal	VERB
easat-9410	184	24	with	with	ADP
easat-9410	184	25	uncertainty	uncertainty	NOUN
easat-9410	184	26	,	,	PUNCT
easat-9410	184	27	including	include	VERB
easat-9410	184	28	in	in	ADP
easat-9410	184	29	the	the	DET
easat-9410	184	30	realm	realm	NOUN
easat-9410	184	31	of	of	ADP
easat-9410	184	32	digital	digital	ADJ
easat-9410	184	33	technology	technology	NOUN
easat-9410	184	34	.	.	PUNCT
easat-9410	185	1	research	research	NOUN
easat-9410	185	2	from	from	ADP
easat-9410	185	3	wibowo	wibowo	PROPN
easat-9410	185	4	and	and	CCONJ
easat-9410	185	5	jayusman	jayusman	NOUN
easat-9410	185	6	[	[	X
easat-9410	185	7	62	62	NUM
easat-9410	185	8	]	]	PUNCT
easat-9410	185	9	and	and	CCONJ
easat-9410	185	10	widiyaningrum	widiyaningrum	ADJ
easat-9410	185	11	[	[	X
easat-9410	185	12	63	63	NUM
easat-9410	185	13	]	]	PUNCT
easat-9410	185	14	.	.	PUNCT
easat-9410	186	1	e	e	X
easat-9410	186	2	-	-	NOUN
easat-9410	186	3	filing	filing	NOUN
easat-9410	186	4	implementation	implementation	NOUN
easat-9410	186	5	,	,	PUNCT
easat-9410	186	6	tax	tax	NOUN
easat-9410	186	7	understanding	understanding	NOUN
easat-9410	186	8	,	,	PUNCT
easat-9410	186	9	and	and	CCONJ
easat-9410	186	10	taxpayer	taxpayer	NOUN
easat-9410	186	11	risk	risk	NOUN
easat-9410	186	12	preferences	preference	NOUN
easat-9410	186	13	have	have	VERB
easat-9410	186	14	a	a	DET
easat-9410	186	15	positive	positive	ADJ
easat-9410	186	16	and	and	CCONJ
easat-9410	186	17	significant	significant	ADJ
easat-9410	186	18	effect	effect	NOUN
easat-9410	186	19	on	on	ADP
easat-9410	186	20	taxpayer	taxpayer	NOUN
easat-9410	186	21	compliance	compliance	NOUN
easat-9410	186	22	given	give	VERB
easat-9410	186	23	this	this	DET
easat-9410	186	24	explanation	explanation	NOUN
easat-9410	186	25	,	,	PUNCT
easat-9410	186	26	the	the	DET
easat-9410	186	27	following	follow	VERB
easat-9410	186	28	hypothesis	hypothesis	NOUN
easat-9410	186	29	can	can	AUX
easat-9410	186	30	be	be	AUX
easat-9410	186	31	constructed	construct	VERB
easat-9410	186	32	.	.	PUNCT
easat-9410	187	1	h6	h6	NOUN
easat-9410	187	2	:	:	PUNCT
easat-9410	187	3	risk	risk	NOUN
easat-9410	187	4	preferences	preference	NOUN
easat-9410	187	5	strengthen	strengthen	VERB
easat-9410	187	6	the	the	DET
easat-9410	187	7	effect	effect	NOUN
easat-9410	187	8	of	of	ADP
easat-9410	187	9	technology	technology	NOUN
easat-9410	187	10	adoption	adoption	NOUN
easat-9410	187	11	on	on	ADP
easat-9410	187	12	gen	gen	PROPN
easat-9410	187	13	-	-	ADJ
easat-9410	187	14	z	z	PROPN
easat-9410	187	15	tax	tax	NOUN
easat-9410	187	16	compliance	compliance	NOUN
easat-9410	187	17	.	.	PUNCT
easat-9410	188	1	figure	figure	NOUN
easat-9410	188	2	1	1	NUM
easat-9410	188	3	.	.	PUNCT
easat-9410	188	4	conceptual	conceptual	ADJ
easat-9410	188	5	framework	framework	NOUN
easat-9410	188	6	.	.	PUNCT
easat-9410	189	1	3	3	X
easat-9410	189	2	.	.	X
easat-9410	189	3	methodology	methodology	NOUN
easat-9410	189	4	3.1	3.1	NUM
easat-9410	189	5	.	.	PUNCT
easat-9410	189	6	sampling	sampling	NOUN
easat-9410	189	7	and	and	CCONJ
easat-9410	189	8	data	datum	NOUN
easat-9410	189	9	collection	collection	NOUN
easat-9410	189	10	this	this	DET
easat-9410	189	11	research	research	NOUN
easat-9410	189	12	applies	apply	VERB
easat-9410	189	13	a	a	DET
easat-9410	189	14	quantitative	quantitative	ADJ
easat-9410	189	15	approach	approach	NOUN
easat-9410	189	16	,	,	PUNCT
easat-9410	189	17	utilizing	utilize	VERB
easat-9410	189	18	primary	primary	ADJ
easat-9410	189	19	data	datum	NOUN
easat-9410	189	20	collected	collect	VERB
easat-9410	189	21	from	from	ADP
easat-9410	189	22	generation	generation	NOUN
easat-9410	189	23	z	z	NOUN
easat-9410	189	24	individual	individual	ADJ
easat-9410	189	25	taxpayers	taxpayer	NOUN
easat-9410	189	26	.	.	PUNCT
easat-9410	190	1	sampling	sample	VERB
easat-9410	190	2	was	be	AUX
easat-9410	190	3	carried	carry	VERB
easat-9410	190	4	out	out	ADP
easat-9410	190	5	using	use	VERB
easat-9410	190	6	the	the	DET
easat-9410	190	7	inverse	inverse	NOUN
easat-9410	190	8	square	square	PROPN
easat-9410	190	9	root	root	NOUN
easat-9410	190	10	method	method	NOUN
easat-9410	190	11	by	by	ADP
easat-9410	190	12	kock	kock	PROPN
easat-9410	190	13	and	and	CCONJ
easat-9410	190	14	hadaya	hadaya	NOUN
easat-9410	191	1	[	[	X
easat-9410	191	2	64	64	NUM
easat-9410	191	3	]	]	PUNCT
easat-9410	191	4	as	as	SCONJ
easat-9410	191	5	suggested	suggest	VERB
easat-9410	191	6	by	by	ADP
easat-9410	191	7	hair	hair	NOUN
easat-9410	191	8	et	et	NOUN
easat-9410	191	9	al	al	PROPN
easat-9410	191	10	in	in	ADP
easat-9410	191	11	their	their	PRON
easat-9410	191	12	book	book	NOUN
easat-9410	191	13	entitled	entitle	VERB
easat-9410	191	14	partial	partial	ADJ
easat-9410	191	15	least	least	ADJ
easat-9410	191	16	squares	square	NOUN
easat-9410	191	17	structural	structural	ADJ
easat-9410	191	18	equation	equation	NOUN
easat-9410	191	19	modeling	modeling	NOUN
easat-9410	191	20	(	(	PUNCT
easat-9410	191	21	pls	pls	INTJ
easat-9410	191	22	-	-	PUNCT
easat-9410	191	23	sem	sem	NOUN
easat-9410	191	24	)	)	PUNCT
easat-9410	191	25	using	use	VERB
easat-9410	191	26	r	r	NOUN
easat-9410	191	27	:	:	PUNCT
easat-9410	191	28	a	a	DET
easat-9410	191	29	workbook	workbook	NOUN
easat-9410	191	30	,	,	PUNCT
easat-9410	191	31	to	to	PART
easat-9410	191	32	determine	determine	VERB
easat-9410	191	33	the	the	DET
easat-9410	191	34	minimum	minimum	ADJ
easat-9410	191	35	sample	sample	NOUN
easat-9410	191	36	size	size	NOUN
easat-9410	191	37	[	[	X
easat-9410	191	38	65	65	NUM
easat-9410	191	39	]	]	PUNCT
easat-9410	191	40	.	.	PUNCT
easat-9410	192	1	the	the	DET
easat-9410	192	2	calculation	calculation	NOUN
easat-9410	192	3	,	,	PUNCT
easat-9410	192	4	with	with	ADP
easat-9410	192	5	a	a	DET
easat-9410	192	6	power	power	NOUN
easat-9410	192	7	level	level	NOUN
easat-9410	192	8	of	of	ADP
easat-9410	192	9	80	80	NUM
easat-9410	192	10	per	per	ADP
easat-9410	192	11	cent	cent	NOUN
easat-9410	192	12	,	,	PUNCT
easat-9410	192	13	a	a	DET
easat-9410	192	14	minimum	minimum	ADJ
easat-9410	192	15	expected	expect	VERB
easat-9410	192	16	path	path	NOUN
easat-9410	192	17	coefficient	coefficient	NOUN
easat-9410	192	18	significant	significant	ADJ
easat-9410	192	19	between	between	ADP
easat-9410	192	20	0.11	0.11	NUM
easat-9410	192	21	and	and	CCONJ
easat-9410	192	22	0.20	0.20	NUM
easat-9410	192	23	and	and	CCONJ
easat-9410	192	24	a	a	DET
easat-9410	192	25	significance	significance	NOUN
easat-9410	192	26	level	level	NOUN
easat-9410	192	27	of	of	ADP
easat-9410	192	28	5	5	NUM
easat-9410	192	29	percent	percent	NOUN
easat-9410	192	30	,	,	PUNCT
easat-9410	192	31	is	be	AUX
easat-9410	192	32	displayed	display	VERB
easat-9410	192	33	below	below	ADV
easat-9410	192	34	.	.	PUNCT
easat-9410	193	1	𝑛𝑚𝑖𝑛	𝑛𝑚𝑖𝑛	NOUN
easat-9410	193	2	>	>	X
easat-9410	194	1	(	(	PUNCT
easat-9410	194	2	2.486	2.486	NUM
easat-9410	194	3	|𝑃𝑚𝑖𝑛|	|𝑃𝑚𝑖𝑛|	NOUN
easat-9410	194	4	)	)	PUNCT
easat-9410	194	5	2	2	NUM
easat-9410	194	6	𝑛𝑚𝑖𝑛	𝑛𝑚𝑖𝑛	NOUN
easat-9410	194	7	>	>	X
easat-9410	194	8	(	(	PUNCT
easat-9410	194	9	2.486	2.486	NUM
easat-9410	194	10	0.2	0.2	NUM
easat-9410	194	11	)	)	PUNCT
easat-9410	194	12	2	2	NUM
easat-9410	194	13	=	=	SYM
easat-9410	194	14	154.505	154.505	NUM
easat-9410	194	15	𝑛𝑚𝑖𝑛	𝑛𝑚𝑖𝑛	NOUN
easat-9410	194	16	=	=	SYM
easat-9410	194	17	155	155	NUM
easat-9410	194	18	(	(	PUNCT
easat-9410	194	19	rounding	round	VERB
easat-9410	194	20	)	)	PUNCT
easat-9410	194	21	728	728	NUM
easat-9410	194	22	edelweiss	edelweiss	PROPN
easat-9410	194	23	applied	apply	VERB
easat-9410	194	24	science	science	NOUN
easat-9410	194	25	and	and	CCONJ
easat-9410	194	26	technology	technology	NOUN
easat-9410	194	27	issn	issn	PROPN
easat-9410	194	28	:	:	PUNCT
easat-9410	194	29	2576	2576	NUM
easat-9410	194	30	-	-	SYM
easat-9410	194	31	8484	8484	NUM
easat-9410	194	32	vol	vol	NOUN
easat-9410	194	33	.	.	PROPN
easat-9410	195	1	9	9	NUM
easat-9410	195	2	,	,	PUNCT
easat-9410	195	3	no	no	INTJ
easat-9410	195	4	.	.	NOUN
easat-9410	195	5	8	8	NUM
easat-9410	195	6	:	:	PUNCT
easat-9410	195	7	722	722	NUM
easat-9410	195	8	-	-	SYM
easat-9410	195	9	738	738	NUM
easat-9410	195	10	,	,	PUNCT
easat-9410	195	11	2025	2025	NUM
easat-9410	195	12	doi	doi	NOUN
easat-9410	195	13	:	:	PUNCT
easat-9410	195	14	10.55214/2576	10.55214/2576	NUM
easat-9410	195	15	-	-	SYM
easat-9410	195	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	196	1	©	©	PROPN
easat-9410	196	2	2025	2025	NUM
easat-9410	196	3	by	by	ADP
easat-9410	196	4	the	the	DET
easat-9410	196	5	authors	author	NOUN
easat-9410	196	6	;	;	PUNCT
easat-9410	196	7	licensee	licensee	PROPN
easat-9410	196	8	learning	learning	NOUN
easat-9410	196	9	gate	gate	VERB
easat-9410	196	10	the	the	DET
easat-9410	196	11	data	datum	NOUN
easat-9410	196	12	is	be	AUX
easat-9410	196	13	collected	collect	VERB
easat-9410	196	14	via	via	ADP
easat-9410	196	15	distributing	distribute	VERB
easat-9410	196	16	a	a	DET
easat-9410	196	17	questionnaire	questionnaire	NOUN
easat-9410	196	18	via	via	ADP
easat-9410	196	19	google	google	PROPN
easat-9410	196	20	forms	form	NOUN
easat-9410	196	21	.	.	PUNCT
easat-9410	197	1	the	the	DET
easat-9410	197	2	items	item	NOUN
easat-9410	197	3	in	in	ADP
easat-9410	197	4	the	the	DET
easat-9410	197	5	questionnaire	questionnaire	NOUN
easat-9410	197	6	have	have	AUX
easat-9410	197	7	been	be	AUX
easat-9410	197	8	modified	modify	VERB
easat-9410	197	9	from	from	ADP
easat-9410	197	10	prior	prior	ADJ
easat-9410	197	11	studies	study	NOUN
easat-9410	197	12	.	.	PUNCT
easat-9410	198	1	respondents	respondent	NOUN
easat-9410	198	2	in	in	ADP
easat-9410	198	3	this	this	DET
easat-9410	198	4	study	study	NOUN
easat-9410	198	5	used	use	VERB
easat-9410	198	6	a	a	DET
easat-9410	198	7	likert	likert	ADJ
easat-9410	198	8	scale	scale	NOUN
easat-9410	198	9	to	to	PART
easat-9410	198	10	answer	answer	VERB
easat-9410	198	11	questions	question	NOUN
easat-9410	198	12	about	about	ADP
easat-9410	198	13	each	each	DET
easat-9410	198	14	category	category	NOUN
easat-9410	198	15	,	,	PUNCT
easat-9410	198	16	ranging	range	VERB
easat-9410	198	17	from	from	ADP
easat-9410	198	18	1	1	NUM
easat-9410	198	19	(	(	PUNCT
easat-9410	198	20	strongly	strongly	ADV
easat-9410	198	21	disagree	disagree	VERB
easat-9410	198	22	)	)	PUNCT
easat-9410	198	23	to	to	ADP
easat-9410	198	24	5	5	NUM
easat-9410	198	25	(	(	PUNCT
easat-9410	198	26	strongly	strongly	ADV
easat-9410	198	27	agree	agree	VERB
easat-9410	198	28	)	)	PUNCT
easat-9410	198	29	.	.	PUNCT
easat-9410	199	1	the	the	DET
easat-9410	199	2	dependent	dependent	ADJ
easat-9410	199	3	variable	variable	NOUN
easat-9410	199	4	in	in	ADP
easat-9410	199	5	this	this	DET
easat-9410	199	6	study	study	NOUN
easat-9410	199	7	is	be	AUX
easat-9410	199	8	tax	tax	NOUN
easat-9410	199	9	compliance	compliance	NOUN
easat-9410	199	10	(	(	PUNCT
easat-9410	199	11	y	y	NOUN
easat-9410	199	12	)	)	PUNCT
easat-9410	199	13	,	,	PUNCT
easat-9410	199	14	while	while	SCONJ
easat-9410	199	15	the	the	DET
easat-9410	199	16	independent	independent	ADJ
easat-9410	199	17	variables	variable	NOUN
easat-9410	199	18	include	include	VERB
easat-9410	199	19	tax	tax	NOUN
easat-9410	199	20	knowledge	knowledge	NOUN
easat-9410	199	21	(	(	PUNCT
easat-9410	199	22	x1	x1	PROPN
easat-9410	199	23	)	)	PUNCT
easat-9410	199	24	,	,	PUNCT
easat-9410	199	25	tax	tax	NOUN
easat-9410	199	26	sanctions	sanction	NOUN
easat-9410	199	27	(	(	PUNCT
easat-9410	199	28	x2	x2	PROPN
easat-9410	199	29	)	)	PUNCT
easat-9410	199	30	,	,	PUNCT
easat-9410	199	31	and	and	CCONJ
easat-9410	199	32	technology	technology	NOUN
easat-9410	199	33	adoption	adoption	NOUN
easat-9410	199	34	(	(	PUNCT
easat-9410	199	35	x3	x3	ADJ
easat-9410	199	36	)	)	PUNCT
easat-9410	199	37	.	.	PUNCT
easat-9410	200	1	in	in	ADP
easat-9410	200	2	this	this	DET
easat-9410	200	3	study	study	NOUN
easat-9410	200	4	,	,	PUNCT
easat-9410	200	5	risk	risk	NOUN
easat-9410	200	6	preference	preference	NOUN
easat-9410	200	7	(	(	PUNCT
easat-9410	200	8	z	z	NOUN
easat-9410	200	9	)	)	PUNCT
easat-9410	200	10	serves	serve	VERB
easat-9410	200	11	as	as	ADP
easat-9410	200	12	the	the	DET
easat-9410	200	13	moderating	moderate	VERB
easat-9410	200	14	variable	variable	NOUN
easat-9410	200	15	.	.	PUNCT
easat-9410	201	1	the	the	DET
easat-9410	201	2	population	population	NOUN
easat-9410	201	3	of	of	ADP
easat-9410	201	4	this	this	DET
easat-9410	201	5	study	study	NOUN
easat-9410	201	6	are	be	AUX
easat-9410	201	7	individuals	individual	NOUN
easat-9410	201	8	born	bear	VERB
easat-9410	201	9	between	between	ADP
easat-9410	201	10	1997	1997	NUM
easat-9410	201	11	and	and	CCONJ
easat-9410	201	12	2012	2012	NUM
easat-9410	201	13	who	who	PRON
easat-9410	201	14	meet	meet	VERB
easat-9410	201	15	the	the	DET
easat-9410	201	16	criteria	criterion	NOUN
easat-9410	201	17	as	as	ADP
easat-9410	201	18	taxpayers	taxpayer	NOUN
easat-9410	201	19	and	and	CCONJ
easat-9410	201	20	have	have	AUX
easat-9410	201	21	utilized	utilize	VERB
easat-9410	201	22	digital	digital	ADJ
easat-9410	201	23	tax	tax	NOUN
easat-9410	201	24	technology	technology	NOUN
easat-9410	201	25	such	such	ADJ
easat-9410	201	26	as	as	ADP
easat-9410	201	27	e	e	NOUN
easat-9410	201	28	-	-	NOUN
easat-9410	201	29	filing	filing	NOUN
easat-9410	201	30	in	in	ADP
easat-9410	201	31	indonesia	indonesia	PROPN
easat-9410	201	32	.	.	PUNCT
easat-9410	202	1	table	table	PROPN
easat-9410	202	2	1	1	NUM
easat-9410	202	3	.	.	PUNCT
easat-9410	202	4	measurement	measurement	NOUN
easat-9410	202	5	of	of	ADP
easat-9410	202	6	variables	variable	NOUN
easat-9410	202	7	.	.	PUNCT
easat-9410	203	1	variable	variable	ADJ
easat-9410	203	2	definition	definition	NOUN
easat-9410	203	3	indicator	indicator	NOUN
easat-9410	203	4	reference	reference	NOUN
easat-9410	203	5	tax	tax	NOUN
easat-9410	203	6	compliance	compliance	NOUN
easat-9410	203	7	(	(	PUNCT
easat-9410	203	8	y	y	NOUN
easat-9410	203	9	)	)	PUNCT
easat-9410	203	10	tax	tax	NOUN
easat-9410	203	11	compliance	compliance	NOUN
easat-9410	203	12	is	be	AUX
easat-9410	203	13	the	the	DET
easat-9410	203	14	intention	intention	NOUN
easat-9410	203	15	of	of	ADP
easat-9410	203	16	taxpayers	taxpayer	NOUN
easat-9410	203	17	to	to	PART
easat-9410	203	18	meet	meet	VERB
easat-9410	203	19	their	their	PRON
easat-9410	203	20	tax	tax	NOUN
easat-9410	203	21	responsibilities	responsibility	NOUN
easat-9410	203	22	in	in	ADP
easat-9410	203	23	accordance	accordance	NOUN
easat-9410	203	24	with	with	ADP
easat-9410	203	25	applicable	applicable	ADJ
easat-9410	203	26	regulations	regulation	NOUN
easat-9410	203	27	.	.	PUNCT
easat-9410	204	1	1	1	X
easat-9410	204	2	.	.	X
easat-9410	204	3	fulfill	fulfill	VERB
easat-9410	204	4	the	the	DET
easat-9410	204	5	obligation	obligation	NOUN
easat-9410	204	6	to	to	PART
easat-9410	204	7	pay	pay	VERB
easat-9410	204	8	taxes	taxis	NOUN
easat-9410	204	9	2	2	NUM
easat-9410	204	10	.	.	NOUN
easat-9410	204	11	calculate	calculate	NOUN
easat-9410	204	12	taxes	taxis	NOUN
easat-9410	204	13	in	in	ADP
easat-9410	204	14	accordance	accordance	NOUN
easat-9410	204	15	with	with	ADP
easat-9410	204	16	tax	tax	NOUN
easat-9410	204	17	provisions	provision	NOUN
easat-9410	204	18	3	3	NUM
easat-9410	204	19	.	.	PUNCT
easat-9410	205	1	always	always	ADV
easat-9410	205	2	pay	pay	VERB
easat-9410	205	3	taxes	taxis	NOUN
easat-9410	205	4	4	4	NUM
easat-9410	205	5	.	.	PUNCT
easat-9410	206	1	there	there	PRON
easat-9410	206	2	is	be	VERB
easat-9410	206	3	no	no	DET
easat-9410	206	4	coercion	coercion	NOUN
easat-9410	206	5	in	in	ADP
easat-9410	206	6	paying	pay	VERB
easat-9410	206	7	taxes	taxis	NOUN
easat-9410	206	8	5	5	NUM
easat-9410	206	9	.	.	PUNCT
easat-9410	206	10	on	on	ADP
easat-9410	206	11	time	time	NOUN
easat-9410	206	12	in	in	ADP
easat-9410	206	13	paying	pay	VERB
easat-9410	206	14	taxes	taxis	NOUN
easat-9410	206	15	wardani	wardani	ADJ
easat-9410	206	16	and	and	CCONJ
easat-9410	206	17	rumiyatun	rumiyatun	NOUN
easat-9410	206	18	[	[	X
easat-9410	206	19	66	66	NUM
easat-9410	206	20	]	]	PUNCT
easat-9410	206	21	tax	tax	NOUN
easat-9410	206	22	knowledge	knowledge	NOUN
easat-9410	206	23	(	(	PUNCT
easat-9410	206	24	x1	x1	ADJ
easat-9410	206	25	)	)	PUNCT
easat-9410	206	26	tax	tax	NOUN
easat-9410	206	27	knowledge	knowledge	NOUN
easat-9410	206	28	includes	include	VERB
easat-9410	206	29	taxpayers	taxpayer	NOUN
easat-9410	206	30	'	'	PART
easat-9410	206	31	understanding	understanding	NOUN
easat-9410	206	32	of	of	ADP
easat-9410	206	33	tax	tax	NOUN
easat-9410	206	34	rules	rule	NOUN
easat-9410	206	35	,	,	PUNCT
easat-9410	206	36	rights	right	NOUN
easat-9410	206	37	and	and	CCONJ
easat-9410	206	38	obligations	obligation	NOUN
easat-9410	206	39	.	.	PUNCT
easat-9410	207	1	1	1	X
easat-9410	207	2	.	.	X
easat-9410	207	3	tax	tax	NOUN
easat-9410	207	4	payment	payment	NOUN
easat-9410	207	5	procedures	procedure	NOUN
easat-9410	207	6	2	2	NUM
easat-9410	207	7	.	.	PUNCT
easat-9410	207	8	understand	understand	VERB
easat-9410	207	9	the	the	DET
easat-9410	207	10	taxes	taxis	NOUN
easat-9410	207	11	that	that	PRON
easat-9410	207	12	apply	apply	VERB
easat-9410	207	13	to	to	ADP
easat-9410	207	14	business	business	NOUN
easat-9410	207	15	or	or	CCONJ
easat-9410	207	16	work	work	VERB
easat-9410	207	17	3	3	NUM
easat-9410	207	18	.	.	PUNCT
easat-9410	207	19	knowing	know	VERB
easat-9410	207	20	the	the	DET
easat-9410	207	21	tax	tax	NOUN
easat-9410	207	22	payment	payment	NOUN
easat-9410	207	23	deadline	deadline	NOUN
easat-9410	207	24	4	4	NUM
easat-9410	207	25	.	.	PUNCT
easat-9410	208	1	the	the	DET
easat-9410	208	2	deadline	deadline	NOUN
easat-9410	208	3	for	for	ADP
easat-9410	208	4	submitting	submit	VERB
easat-9410	208	5	annual	annual	ADJ
easat-9410	208	6	tax	tax	NOUN
easat-9410	208	7	returns	return	NOUN
easat-9410	208	8	5	5	NUM
easat-9410	208	9	.	.	NOUN
easat-9410	208	10	calculate	calculate	NOUN
easat-9410	208	11	taxes	taxis	NOUN
easat-9410	208	12	according	accord	VERB
easat-9410	208	13	to	to	ADP
easat-9410	208	14	tax	tax	NOUN
easat-9410	208	15	provisions	provision	NOUN
easat-9410	208	16	6	6	NUM
easat-9410	208	17	.	.	PUNCT
easat-9410	209	1	understand	understand	VERB
easat-9410	209	2	the	the	DET
easat-9410	209	3	obligation	obligation	NOUN
easat-9410	209	4	related	relate	VERB
easat-9410	209	5	to	to	ADP
easat-9410	209	6	tax	tax	NOUN
easat-9410	209	7	sanctions	sanction	NOUN
easat-9410	209	8	elsani	elsani	ADJ
easat-9410	209	9	and	and	CCONJ
easat-9410	209	10	tanno	tanno	VERB
easat-9410	209	11	[	[	X
easat-9410	209	12	55	55	NUM
easat-9410	209	13	]	]	PUNCT
easat-9410	209	14	tax	tax	NOUN
easat-9410	209	15	sanction	sanction	NOUN
easat-9410	209	16	(	(	PUNCT
easat-9410	209	17	x2	x2	NOUN
easat-9410	209	18	)	)	PUNCT
easat-9410	209	19	tax	tax	NOUN
easat-9410	209	20	sanctions	sanction	NOUN
easat-9410	209	21	are	be	AUX
easat-9410	209	22	penalties	penalty	NOUN
easat-9410	209	23	imposed	impose	VERB
easat-9410	209	24	on	on	ADP
easat-9410	209	25	taxpayers	taxpayer	NOUN
easat-9410	209	26	who	who	PRON
easat-9410	209	27	fail	fail	VERB
easat-9410	209	28	to	to	PART
easat-9410	209	29	fulfill	fulfill	VERB
easat-9410	209	30	their	their	PRON
easat-9410	209	31	tax	tax	NOUN
easat-9410	209	32	obligations	obligation	NOUN
easat-9410	209	33	,	,	PUNCT
easat-9410	209	34	either	either	CCONJ
easat-9410	209	35	due	due	ADP
easat-9410	209	36	to	to	ADP
easat-9410	209	37	negligence	negligence	NOUN
easat-9410	209	38	or	or	CCONJ
easat-9410	209	39	intentional	intentional	ADJ
easat-9410	209	40	misconduct	misconduct	NOUN
easat-9410	209	41	.	.	PUNCT
easat-9410	210	1	1	1	X
easat-9410	210	2	.	.	X
easat-9410	210	3	tax	tax	NOUN
easat-9410	210	4	sanctions	sanction	NOUN
easat-9410	210	5	are	be	AUX
easat-9410	210	6	the	the	DET
easat-9410	210	7	last	last	ADJ
easat-9410	210	8	resort	resort	NOUN
easat-9410	210	9	to	to	PART
easat-9410	210	10	increase	increase	VERB
easat-9410	210	11	tax	tax	NOUN
easat-9410	210	12	revenue	revenue	NOUN
easat-9410	210	13	2	2	NUM
easat-9410	210	14	.	.	PUNCT
easat-9410	211	1	fines	fine	NOUN
easat-9410	211	2	or	or	CCONJ
easat-9410	211	3	interest	interest	NOUN
easat-9410	211	4	penalties	penalty	NOUN
easat-9410	211	5	are	be	AUX
easat-9410	211	6	imposed	impose	VERB
easat-9410	211	7	for	for	ADP
easat-9410	211	8	late	late	ADJ
easat-9410	211	9	tax	tax	NOUN
easat-9410	211	10	payment	payment	NOUN
easat-9410	211	11	and	and	CCONJ
easat-9410	211	12	reporting	report	VERB
easat-9410	211	13	3	3	NUM
easat-9410	211	14	.	.	PUNCT
easat-9410	212	1	tax	tax	NOUN
easat-9410	212	2	sanctions	sanction	NOUN
easat-9410	212	3	encourage	encourage	VERB
easat-9410	212	4	timely	timely	ADJ
easat-9410	212	5	tax	tax	NOUN
easat-9410	212	6	payment	payment	NOUN
easat-9410	212	7	and	and	CCONJ
easat-9410	212	8	reporting	reporting	NOUN
easat-9410	212	9	compliance	compliance	NOUN
easat-9410	212	10	4	4	NUM
easat-9410	212	11	.	.	PUNCT
easat-9410	212	12	strict	strict	ADJ
easat-9410	212	13	sanctions	sanction	NOUN
easat-9410	212	14	serve	serve	VERB
easat-9410	212	15	as	as	ADP
easat-9410	212	16	an	an	DET
easat-9410	212	17	educational	educational	ADJ
easat-9410	212	18	tool	tool	NOUN
easat-9410	212	19	for	for	ADP
easat-9410	212	20	taxpayers	taxpayer	NOUN
easat-9410	212	21	5	5	NUM
easat-9410	212	22	.	.	PUNCT
easat-9410	212	23	tax	tax	NOUN
easat-9410	212	24	sanctions	sanction	NOUN
easat-9410	212	25	apply	apply	VERB
easat-9410	212	26	to	to	ADP
easat-9410	212	27	all	all	DET
easat-9410	212	28	tax	tax	NOUN
easat-9410	212	29	violators	violator	NOUN
easat-9410	212	30	elsani	elsani	ADJ
easat-9410	212	31	and	and	CCONJ
easat-9410	212	32	tanno	tanno	VERB
easat-9410	213	1	[	[	X
easat-9410	213	2	55	55	NUM
easat-9410	213	3	]	]	PUNCT
easat-9410	213	4	technology	technology	NOUN
easat-9410	213	5	adoption	adoption	NOUN
easat-9410	213	6	(	(	PUNCT
easat-9410	213	7	x3	x3	ADJ
easat-9410	213	8	)	)	PUNCT
easat-9410	213	9	technology	technology	NOUN
easat-9410	213	10	adoption	adoption	NOUN
easat-9410	213	11	in	in	ADP
easat-9410	213	12	taxation	taxation	NOUN
easat-9410	213	13	includes	include	VERB
easat-9410	213	14	the	the	DET
easat-9410	213	15	use	use	NOUN
easat-9410	213	16	of	of	ADP
easat-9410	213	17	digital	digital	ADJ
easat-9410	213	18	systems	system	NOUN
easat-9410	213	19	such	such	ADJ
easat-9410	213	20	as	as	ADP
easat-9410	213	21	e	e	NOUN
easat-9410	213	22	-	-	NOUN
easat-9410	213	23	registration	registration	NOUN
easat-9410	213	24	,	,	PUNCT
easat-9410	213	25	e	e	NOUN
easat-9410	213	26	-	-	NOUN
easat-9410	213	27	filing	filing	NOUN
easat-9410	213	28	,	,	PUNCT
easat-9410	213	29	and	and	CCONJ
easat-9410	213	30	e	e	NOUN
easat-9410	213	31	-	-	NOUN
easat-9410	213	32	billing	billing	NOUN
easat-9410	213	33	,	,	PUNCT
easat-9410	213	34	to	to	PART
easat-9410	213	35	facilitate	facilitate	VERB
easat-9410	213	36	tax	tax	NOUN
easat-9410	213	37	administration	administration	NOUN
easat-9410	213	38	and	and	CCONJ
easat-9410	213	39	compliance	compliance	NOUN
easat-9410	213	40	.	.	PUNCT
easat-9410	214	1	1	1	X
easat-9410	214	2	.	.	X
easat-9410	214	3	use	use	NOUN
easat-9410	214	4	of	of	ADP
easat-9410	214	5	online	online	ADJ
easat-9410	214	6	taxation	taxation	NOUN
easat-9410	214	7	applications	application	NOUN
easat-9410	214	8	2	2	NUM
easat-9410	214	9	.	.	PUNCT
easat-9410	214	10	convenience	convenience	NOUN
easat-9410	214	11	in	in	ADP
easat-9410	214	12	using	use	VERB
easat-9410	214	13	tax	tax	NOUN
easat-9410	214	14	applications	application	NOUN
easat-9410	214	15	3	3	NUM
easat-9410	214	16	.	.	PUNCT
easat-9410	214	17	simplify	simplify	VERB
easat-9410	214	18	the	the	DET
easat-9410	214	19	taxation	taxation	NOUN
easat-9410	214	20	process	process	NOUN
easat-9410	214	21	4	4	NUM
easat-9410	214	22	.	.	PUNCT
easat-9410	214	23	knowing	know	VERB
easat-9410	214	24	about	about	ADP
easat-9410	214	25	recent	recent	ADJ
easat-9410	214	26	tax	tax	NOUN
easat-9410	214	27	-	-	PUNCT
easat-9410	214	28	related	relate	VERB
easat-9410	214	29	technology	technology	NOUN
easat-9410	214	30	developments	development	NOUN
easat-9410	214	31	5	5	NUM
easat-9410	214	32	.	.	PUNCT
easat-9410	215	1	the	the	DET
easat-9410	215	2	development	development	NOUN
easat-9410	215	3	of	of	ADP
easat-9410	215	4	tax	tax	NOUN
easat-9410	215	5	technology	technology	NOUN
easat-9410	215	6	increases	increase	VERB
easat-9410	215	7	efficiency	efficiency	NOUN
easat-9410	215	8	night	night	NOUN
easat-9410	215	9	and	and	CCONJ
easat-9410	215	10	bananuka	bananuka	NOUN
easat-9410	215	11	[	[	X
easat-9410	215	12	50	50	NUM
easat-9410	215	13	]	]	PUNCT
easat-9410	215	14	risk	risk	NOUN
easat-9410	215	15	preferences	preference	NOUN
easat-9410	215	16	(	(	PUNCT
easat-9410	215	17	z	z	NOUN
easat-9410	215	18	)	)	PUNCT
easat-9410	215	19	risk	risk	NOUN
easat-9410	215	20	preference	preference	NOUN
easat-9410	215	21	is	be	AUX
easat-9410	215	22	an	an	DET
easat-9410	215	23	important	important	ADJ
easat-9410	215	24	concept	concept	NOUN
easat-9410	215	25	in	in	ADP
easat-9410	215	26	psychology	psychology	NOUN
easat-9410	215	27	and	and	CCONJ
easat-9410	215	28	behavioral	behavioral	ADJ
easat-9410	215	29	economics	economic	NOUN
easat-9410	215	30	that	that	PRON
easat-9410	215	31	describes	describe	VERB
easat-9410	215	32	the	the	DET
easat-9410	215	33	extent	extent	NOUN
easat-9410	215	34	to	to	PART
easat-9410	215	35	which	which	PRON
easat-9410	215	36	individuals	individual	NOUN
easat-9410	215	37	are	be	AUX
easat-9410	215	38	willing	willing	ADJ
easat-9410	215	39	to	to	PART
easat-9410	215	40	take	take	VERB
easat-9410	215	41	risks	risk	NOUN
easat-9410	215	42	in	in	ADP
easat-9410	215	43	decision	decision	NOUN
easat-9410	215	44	-	-	PUNCT
easat-9410	215	45	making	making	NOUN
easat-9410	215	46	,	,	PUNCT
easat-9410	215	47	especially	especially	ADV
easat-9410	215	48	under	under	ADP
easat-9410	215	49	conditions	condition	NOUN
easat-9410	215	50	of	of	ADP
easat-9410	215	51	uncertainty	uncertainty	NOUN
easat-9410	215	52	.	.	PUNCT
easat-9410	216	1	1	1	X
easat-9410	216	2	.	.	X
easat-9410	216	3	financial	financial	ADJ
easat-9410	216	4	risk	risk	NOUN
easat-9410	216	5	2	2	NUM
easat-9410	216	6	.	.	PUNCT
easat-9410	216	7	employment	employment	NOUN
easat-9410	216	8	risk	risk	NOUN
easat-9410	216	9	3	3	NUM
easat-9410	216	10	.	.	PUNCT
easat-9410	216	11	social	social	ADJ
easat-9410	216	12	risk	risk	NOUN
easat-9410	216	13	4	4	NUM
easat-9410	216	14	.	.	PUNCT
easat-9410	216	15	health	health	NOUN
easat-9410	216	16	risk	risk	NOUN
easat-9410	216	17	aryobimo	aryobimo	NOUN
easat-9410	216	18	and	and	CCONJ
easat-9410	216	19	cahyonowati	cahyonowati	NOUN
easat-9410	216	20	[	[	X
easat-9410	216	21	67	67	NUM
easat-9410	216	22	]	]	PUNCT
easat-9410	216	23	data	datum	NOUN
easat-9410	216	24	analysis	analysis	NOUN
easat-9410	216	25	and	and	CCONJ
easat-9410	216	26	hypothesis	hypothesis	NOUN
easat-9410	216	27	testing	testing	NOUN
easat-9410	216	28	were	be	AUX
easat-9410	216	29	carried	carry	VERB
easat-9410	216	30	out	out	ADP
easat-9410	216	31	using	use	VERB
easat-9410	216	32	the	the	DET
easat-9410	216	33	latest	late	ADJ
easat-9410	216	34	sem	sem	NOUN
easat-9410	216	35	-	-	PUNCT
easat-9410	216	36	pls	pls	INTJ
easat-9410	216	37	(	(	PUNCT
easat-9410	216	38	structural	structural	ADJ
easat-9410	216	39	equation	equation	NOUN
easat-9410	216	40	modeling	model	VERB
easat-9410	216	41	partial	partial	ADJ
easat-9410	216	42	least	least	ADV
easat-9410	216	43	square	square	ADJ
easat-9410	216	44	)	)	PUNCT
easat-9410	216	45	,	,	PUNCT
easat-9410	216	46	namely	namely	ADV
easat-9410	216	47	version	version	NOUN
easat-9410	216	48	4.1.1.2	4.1.1.2	NUM
easat-9410	216	49	,	,	PUNCT
easat-9410	216	50	which	which	PRON
easat-9410	216	51	was	be	AUX
easat-9410	216	52	released	release	VERB
easat-9410	216	53	in	in	ADP
easat-9410	216	54	2025	2025	NUM
easat-9410	216	55	to	to	PART
easat-9410	216	56	determine	determine	VERB
easat-9410	216	57	the	the	DET
easat-9410	216	58	moderating	moderate	VERB
easat-9410	216	59	variables	variable	NOUN
easat-9410	216	60	used	use	VERB
easat-9410	216	61	to	to	PART
easat-9410	216	62	moderate	moderate	VERB
easat-9410	216	63	between	between	ADP
easat-9410	216	64	variables	variable	NOUN
easat-9410	216	65	x	x	PUNCT
easat-9410	216	66	and	and	CCONJ
easat-9410	216	67	y.	y.	NOUN
easat-9410	216	68	the	the	DET
easat-9410	216	69	use	use	NOUN
easat-9410	216	70	of	of	ADP
easat-9410	216	71	sem	sem	NOUN
easat-9410	216	72	-	-	PUNCT
easat-9410	216	73	pls	pls	NOUN
easat-9410	216	74	in	in	ADP
easat-9410	216	75	this	this	DET
easat-9410	216	76	study	study	NOUN
easat-9410	216	77	is	be	AUX
easat-9410	216	78	due	due	ADJ
easat-9410	216	79	to	to	ADP
easat-9410	216	80	its	its	PRON
easat-9410	216	81	greater	great	ADJ
easat-9410	216	82	efficiency	efficiency	NOUN
easat-9410	216	83	in	in	ADP
easat-9410	216	84	analyzing	analyze	VERB
easat-9410	216	85	data	datum	NOUN
easat-9410	216	86	with	with	ADP
easat-9410	216	87	small	small	ADJ
easat-9410	216	88	samples	sample	NOUN
easat-9410	217	1	[	[	X
easat-9410	217	2	65	65	NUM
easat-9410	217	3	]	]	PUNCT
easat-9410	217	4	.	.	PUNCT
easat-9410	218	1	729	729	NUM
easat-9410	218	2	edelweiss	edelweiss	PROPN
easat-9410	218	3	applied	apply	VERB
easat-9410	218	4	science	science	NOUN
easat-9410	218	5	and	and	CCONJ
easat-9410	218	6	technology	technology	NOUN
easat-9410	218	7	issn	issn	PROPN
easat-9410	218	8	:	:	PUNCT
easat-9410	218	9	2576	2576	NUM
easat-9410	218	10	-	-	SYM
easat-9410	218	11	8484	8484	NUM
easat-9410	218	12	vol	vol	NOUN
easat-9410	218	13	.	.	PROPN
easat-9410	219	1	9	9	NUM
easat-9410	219	2	,	,	PUNCT
easat-9410	219	3	no	no	INTJ
easat-9410	219	4	.	.	NOUN
easat-9410	219	5	8	8	NUM
easat-9410	219	6	:	:	PUNCT
easat-9410	219	7	722	722	NUM
easat-9410	219	8	-	-	SYM
easat-9410	219	9	738	738	NUM
easat-9410	219	10	,	,	PUNCT
easat-9410	219	11	2025	2025	NUM
easat-9410	219	12	doi	doi	NOUN
easat-9410	219	13	:	:	PUNCT
easat-9410	219	14	10.55214/2576	10.55214/2576	NUM
easat-9410	219	15	-	-	SYM
easat-9410	219	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	220	1	©	©	PROPN
easat-9410	220	2	2025	2025	NUM
easat-9410	220	3	by	by	ADP
easat-9410	220	4	the	the	DET
easat-9410	220	5	authors	author	NOUN
easat-9410	220	6	;	;	PUNCT
easat-9410	220	7	licensee	licensee	PROPN
easat-9410	220	8	learning	learning	NOUN
easat-9410	220	9	gate	gate	NOUN
easat-9410	220	10	4	4	PROPN
easat-9410	220	11	.	.	NOUN
easat-9410	220	12	results	result	NOUN
easat-9410	220	13	and	and	CCONJ
easat-9410	220	14	discussion	discussion	NOUN
easat-9410	220	15	4.1	4.1	NUM
easat-9410	220	16	.	.	PUNCT
easat-9410	221	1	descriptive	descriptive	ADJ
easat-9410	221	2	analysis	analysis	NOUN
easat-9410	221	3	the	the	DET
easat-9410	221	4	population	population	NOUN
easat-9410	221	5	of	of	ADP
easat-9410	221	6	this	this	DET
easat-9410	221	7	study	study	NOUN
easat-9410	221	8	consisted	consist	VERB
easat-9410	221	9	of	of	ADP
easat-9410	221	10	taxpayers	taxpayer	NOUN
easat-9410	221	11	born	bear	VERB
easat-9410	221	12	between	between	ADP
easat-9410	221	13	1997	1997	NUM
easat-9410	221	14	and	and	CCONJ
easat-9410	221	15	2012	2012	NUM
easat-9410	221	16	,	,	PUNCT
easat-9410	221	17	resulting	result	VERB
easat-9410	221	18	in	in	ADP
easat-9410	221	19	a	a	DET
easat-9410	221	20	sample	sample	NOUN
easat-9410	221	21	size	size	NOUN
easat-9410	221	22	of	of	ADP
easat-9410	221	23	219	219	NUM
easat-9410	221	24	respondents	respondent	NOUN
easat-9410	221	25	.	.	PUNCT
easat-9410	222	1	based	base	VERB
easat-9410	222	2	on	on	ADP
easat-9410	222	3	gender	gender	NOUN
easat-9410	222	4	,	,	PUNCT
easat-9410	222	5	the	the	DET
easat-9410	222	6	male	male	ADJ
easat-9410	222	7	respondents	respondent	NOUN
easat-9410	222	8	accounted	account	VERB
easat-9410	222	9	for	for	ADP
easat-9410	222	10	29	29	NUM
easat-9410	222	11	%	%	NOUN
easat-9410	222	12	,	,	PUNCT
easat-9410	222	13	and	and	CCONJ
easat-9410	222	14	the	the	DET
easat-9410	222	15	female	female	ADJ
easat-9410	222	16	respondents	respondent	NOUN
easat-9410	222	17	accounted	account	VERB
easat-9410	222	18	for	for	ADP
easat-9410	222	19	71	71	NUM
easat-9410	222	20	%	%	NOUN
easat-9410	222	21	.	.	PUNCT
easat-9410	223	1	based	base	VERB
easat-9410	223	2	on	on	ADP
easat-9410	223	3	the	the	DET
easat-9410	223	4	age	age	NOUN
easat-9410	223	5	group	group	NOUN
easat-9410	223	6	,	,	PUNCT
easat-9410	223	7	16.1	16.1	NUM
easat-9410	223	8	%	%	NOUN
easat-9410	223	9	of	of	ADP
easat-9410	223	10	respondents	respondent	NOUN
easat-9410	223	11	were	be	AUX
easat-9410	223	12	18	18	NUM
easat-9410	223	13	-	-	SYM
easat-9410	223	14	21	21	NUM
easat-9410	223	15	years	year	NOUN
easat-9410	223	16	old	old	ADJ
easat-9410	223	17	,	,	PUNCT
easat-9410	223	18	45.5	45.5	NUM
easat-9410	223	19	%	%	NOUN
easat-9410	223	20	were	be	AUX
easat-9410	223	21	22	22	NUM
easat-9410	223	22	-	-	SYM
easat-9410	223	23	25	25	NUM
easat-9410	223	24	years	year	NOUN
easat-9410	223	25	old	old	ADJ
easat-9410	223	26	,	,	PUNCT
easat-9410	223	27	and	and	CCONJ
easat-9410	223	28	38.4	38.4	NUM
easat-9410	223	29	%	%	NOUN
easat-9410	223	30	were	be	AUX
easat-9410	223	31	26	26	NUM
easat-9410	223	32	-	-	SYM
easat-9410	223	33	28	28	NUM
easat-9410	223	34	years	year	NOUN
easat-9410	223	35	old	old	ADJ
easat-9410	223	36	.	.	PUNCT
easat-9410	224	1	4.2	4.2	NUM
easat-9410	224	2	.	.	PUNCT
easat-9410	225	1	outer	outer	ADJ
easat-9410	225	2	model	model	NOUN
easat-9410	225	3	evaluation	evaluation	NOUN
easat-9410	225	4	table	table	NOUN
easat-9410	225	5	2	2	NUM
easat-9410	225	6	.	.	PUNCT
easat-9410	225	7	standardised	standardised	ADJ
easat-9410	225	8	loading	loading	NOUN
easat-9410	225	9	for	for	ADP
easat-9410	225	10	each	each	DET
easat-9410	225	11	item	item	NOUN
easat-9410	225	12	construct	construct	VERB
easat-9410	225	13	item	item	NOUN
easat-9410	225	14	standardised	standardise	VERB
easat-9410	225	15	loading	loading	NOUN
easat-9410	225	16	(	(	PUNCT
easat-9410	225	17	before	before	ADP
easat-9410	225	18	modification	modification	NOUN
easat-9410	225	19	)	)	PUNCT
easat-9410	225	20	standardised	standardise	VERB
easat-9410	225	21	loading	loading	NOUN
easat-9410	225	22	(	(	PUNCT
easat-9410	225	23	after	after	ADP
easat-9410	225	24	modification	modification	NOUN
easat-9410	225	25	)	)	PUNCT
easat-9410	225	26	tax	tax	NOUN
easat-9410	225	27	knowledge	knowledge	NOUN
easat-9410	225	28	(	(	PUNCT
easat-9410	225	29	tk	tk	PROPN
easat-9410	225	30	)	)	PUNCT
easat-9410	225	31	tk1	tk1	NOUN
easat-9410	225	32	0.726	0.726	NUM
easat-9410	225	33	tk2	tk2	NOUN
easat-9410	225	34	0.621	0.621	NUM
easat-9410	225	35	0.715	0.715	NUM
easat-9410	225	36	tk3	tk3	ADP
easat-9410	225	37	0.678	0.678	NUM
easat-9410	225	38	0.748	0.748	NUM
easat-9410	225	39	tk4	tk4	NOUN
easat-9410	225	40	0.56	0.56	NUM
easat-9410	225	41	tk5	tk5	PROPN
easat-9410	225	42	0.705	0.705	NUM
easat-9410	225	43	0.787	0.787	NUM
easat-9410	225	44	tk6	tk6	NOUN
easat-9410	225	45	0.506	0.506	NUM
easat-9410	225	46	tax	tax	NOUN
easat-9410	225	47	sanction	sanction	NOUN
easat-9410	225	48	(	(	PUNCT
easat-9410	225	49	ts	ts	PROPN
easat-9410	225	50	)	)	PUNCT
easat-9410	225	51	ts1	ts1	PROPN
easat-9410	225	52	0.609	0.609	NUM
easat-9410	225	53	0.774	0.774	NUM
easat-9410	225	54	ts2	ts2	NOUN
easat-9410	225	55	0.654	0.654	NUM
easat-9410	225	56	0.702	0.702	NUM
easat-9410	225	57	ts3	ts3	NOUN
easat-9410	225	58	0.672	0.672	NUM
easat-9410	225	59	ts4	ts4	ADP
easat-9410	225	60	0.628	0.628	NUM
easat-9410	225	61	0.703	0.703	NUM
easat-9410	225	62	ts5	ts5	ADP
easat-9410	225	63	0.696	0.696	NUM
easat-9410	225	64	technology	technology	NOUN
easat-9410	225	65	adoption	adoption	NOUN
easat-9410	225	66	(	(	PUNCT
easat-9410	225	67	ta	ta	X
easat-9410	225	68	)	)	PUNCT
easat-9410	225	69	ta1	ta1	PROPN
easat-9410	225	70	0.667	0.667	NUM
easat-9410	225	71	ta2	ta2	PROPN
easat-9410	225	72	0.669	0.669	NUM
easat-9410	225	73	0.707	0.707	NUM
easat-9410	225	74	ta3	ta3	PROPN
easat-9410	225	75	0.593	0.593	NUM
easat-9410	225	76	ta4	ta4	NOUN
easat-9410	225	77	0.685	0.685	NUM
easat-9410	225	78	0.748	0.748	NUM
easat-9410	225	79	ta5	ta5	PROPN
easat-9410	225	80	0.684	0.684	NUM
easat-9410	225	81	0.768	0.768	NUM
easat-9410	225	82	risk	risk	NOUN
easat-9410	225	83	preference	preference	NOUN
easat-9410	225	84	(	(	PUNCT
easat-9410	225	85	rp	rp	NOUN
easat-9410	225	86	)	)	PUNCT
easat-9410	225	87	rp1	rp1	NOUN
easat-9410	225	88	0.797	0.797	NUM
easat-9410	225	89	0.866	0.866	NUM
easat-9410	225	90	rp2	rp2	VERB
easat-9410	225	91	0.748	0.748	NUM
easat-9410	225	92	0.808	0.808	NUM
easat-9410	225	93	rp3	rp3	NOUN
easat-9410	225	94	0.734	0.734	NUM
easat-9410	225	95	rp4	rp4	NOUN
easat-9410	225	96	0.702	0.702	NUM
easat-9410	225	97	rp5	rp5	NOUN
easat-9410	225	98	0.767	0.767	NUM
easat-9410	225	99	0.783	0.783	NUM
easat-9410	225	100	tax	tax	NOUN
easat-9410	225	101	compliance	compliance	NOUN
easat-9410	225	102	(	(	PUNCT
easat-9410	225	103	tc	tc	NOUN
easat-9410	225	104	)	)	PUNCT
easat-9410	225	105	tc1	tc1	NOUN
easat-9410	225	106	0.748	0.748	NUM
easat-9410	225	107	0.752	0.752	NUM
easat-9410	225	108	tc2	tc2	NOUN
easat-9410	225	109	0.684	0.684	NUM
easat-9410	225	110	0.780	0.780	NUM
easat-9410	225	111	tc3	tc3	PRON
easat-9410	225	112	0.712	0.712	NUM
easat-9410	225	113	0.777	0.777	NUM
easat-9410	225	114	tc4	tc4	X
easat-9410	225	115	0.451	0.451	NUM
easat-9410	225	116	tc5	tc5	NOUN
easat-9410	225	117	0.569	0.569	NUM
easat-9410	225	118	based	base	VERB
easat-9410	225	119	on	on	ADP
easat-9410	225	120	table	table	NOUN
easat-9410	225	121	2	2	NUM
easat-9410	225	122	above	above	ADV
easat-9410	225	123	,	,	PUNCT
easat-9410	225	124	before	before	ADP
easat-9410	225	125	deleting	delete	VERB
easat-9410	225	126	the	the	DET
easat-9410	225	127	questions	question	NOUN
easat-9410	225	128	,	,	PUNCT
easat-9410	225	129	the	the	DET
easat-9410	225	130	outer	outer	ADJ
easat-9410	225	131	loadings	loading	NOUN
easat-9410	225	132	value	value	NOUN
easat-9410	225	133	<	<	X
easat-9410	225	134	0.7	0.7	NUM
easat-9410	225	135	is	be	AUX
easat-9410	225	136	obtained	obtain	VERB
easat-9410	225	137	more	more	ADV
easat-9410	225	138	frequently	frequently	ADV
easat-9410	225	139	than	than	ADP
easat-9410	225	140	the	the	DET
easat-9410	225	141	outer	outer	ADJ
easat-9410	225	142	loadings	loading	NOUN
easat-9410	225	143	value	value	NOUN
easat-9410	225	144	>	>	X
easat-9410	226	1	0.7	0.7	NUM
easat-9410	226	2	.	.	PUNCT
easat-9410	227	1	therefore	therefore	ADV
easat-9410	227	2	,	,	PUNCT
easat-9410	227	3	to	to	PART
easat-9410	227	4	achieve	achieve	VERB
easat-9410	227	5	good	good	ADJ
easat-9410	227	6	results	result	NOUN
easat-9410	227	7	in	in	ADP
easat-9410	227	8	measurement	measurement	NOUN
easat-9410	227	9	,	,	PUNCT
easat-9410	227	10	some	some	DET
easat-9410	227	11	questions	question	NOUN
easat-9410	227	12	are	be	AUX
easat-9410	227	13	deleted	delete	VERB
easat-9410	227	14	based	base	VERB
easat-9410	227	15	on	on	ADP
easat-9410	227	16	the	the	DET
easat-9410	227	17	purpose	purpose	NOUN
easat-9410	227	18	of	of	ADP
easat-9410	227	19	deleting	delete	VERB
easat-9410	227	20	and	and	CCONJ
easat-9410	227	21	retaining	retain	VERB
easat-9410	227	22	items	item	NOUN
easat-9410	227	23	[	[	X
easat-9410	227	24	65	65	NUM
easat-9410	227	25	]	]	PUNCT
easat-9410	227	26	.	.	PUNCT
easat-9410	228	1	4.3	4.3	NUM
easat-9410	228	2	.	.	PUNCT
easat-9410	228	3	validity	validity	NOUN
easat-9410	228	4	and	and	CCONJ
easat-9410	228	5	reability	reability	NOUN
easat-9410	228	6	test	test	NOUN
easat-9410	228	7	in	in	ADP
easat-9410	228	8	the	the	DET
easat-9410	228	9	validity	validity	NOUN
easat-9410	228	10	test	test	NOUN
easat-9410	228	11	,	,	PUNCT
easat-9410	228	12	it	it	PRON
easat-9410	228	13	will	will	AUX
easat-9410	228	14	be	be	AUX
easat-9410	228	15	examined	examine	VERB
easat-9410	228	16	using	use	VERB
easat-9410	228	17	the	the	DET
easat-9410	228	18	average	average	ADJ
easat-9410	228	19	variance	variance	NOUN
easat-9410	228	20	extracted	extract	VERB
easat-9410	228	21	(	(	PUNCT
easat-9410	228	22	ave	ave	NOUN
easat-9410	228	23	)	)	PUNCT
easat-9410	228	24	value	value	NOUN
easat-9410	228	25	,	,	PUNCT
easat-9410	228	26	and	and	CCONJ
easat-9410	228	27	outer	outer	ADJ
easat-9410	228	28	loadings	loading	NOUN
easat-9410	228	29	value	value	NOUN
easat-9410	228	30	.	.	PUNCT
easat-9410	229	1	the	the	DET
easat-9410	229	2	ave	ave	NOUN
easat-9410	229	3	must	must	AUX
easat-9410	229	4	exceed	exceed	VERB
easat-9410	229	5	the	the	DET
easat-9410	229	6	minimum	minimum	ADJ
easat-9410	229	7	requirement	requirement	NOUN
easat-9410	229	8	of	of	ADP
easat-9410	229	9	0.50	0.50	NUM
easat-9410	229	10	for	for	ADP
easat-9410	229	11	the	the	DET
easat-9410	229	12	explained	explain	VERB
easat-9410	229	13	variance	variance	NOUN
easat-9410	229	14	to	to	PART
easat-9410	229	15	be	be	AUX
easat-9410	229	16	greater	great	ADJ
easat-9410	229	17	than	than	ADP
easat-9410	229	18	the	the	DET
easat-9410	229	19	measurement	measurement	NOUN
easat-9410	229	20	error	error	NOUN
easat-9410	229	21	.	.	PUNCT
easat-9410	230	1	the	the	DET
easat-9410	230	2	item	item	NOUN
easat-9410	230	3	outer	outer	ADJ
easat-9410	230	4	loadings	loading	NOUN
easat-9410	230	5	on	on	ADP
easat-9410	230	6	each	each	DET
easat-9410	230	7	construct	construct	NOUN
easat-9410	230	8	are	be	AUX
easat-9410	230	9	greater	great	ADJ
easat-9410	230	10	than	than	ADP
easat-9410	230	11	0.7	0.7	NUM
easat-9410	230	12	.	.	PUNCT
easat-9410	231	1	this	this	PRON
easat-9410	231	2	supports	support	VERB
easat-9410	231	3	the	the	DET
easat-9410	231	4	convergent	convergent	NOUN
easat-9410	231	5	validity	validity	NOUN
easat-9410	231	6	of	of	ADP
easat-9410	231	7	the	the	DET
easat-9410	231	8	measurement	measurement	NOUN
easat-9410	231	9	.	.	PUNCT
easat-9410	232	1	the	the	DET
easat-9410	232	2	outer	outer	ADJ
easat-9410	232	3	loadings	loading	NOUN
easat-9410	232	4	and	and	CCONJ
easat-9410	232	5	average	average	ADJ
easat-9410	232	6	variance	variance	NOUN
easat-9410	232	7	extracted	extract	VERB
easat-9410	232	8	(	(	PUNCT
easat-9410	232	9	ave	ave	NOUN
easat-9410	232	10	)	)	PUNCT
easat-9410	232	11	values	value	NOUN
easat-9410	232	12	are	be	AUX
easat-9410	232	13	used	use	VERB
easat-9410	232	14	to	to	PART
easat-9410	232	15	check	check	VERB
easat-9410	232	16	the	the	DET
easat-9410	232	17	convergent	convergent	NOUN
easat-9410	232	18	validity	validity	NOUN
easat-9410	232	19	of	of	ADP
easat-9410	232	20	the	the	DET
easat-9410	232	21	constructs	construct	NOUN
easat-9410	232	22	.	.	PUNCT
easat-9410	233	1	then	then	ADV
easat-9410	233	2	,	,	PUNCT
easat-9410	233	3	the	the	DET
easat-9410	233	4	discriminant	discriminant	ADJ
easat-9410	233	5	validity	validity	NOUN
easat-9410	233	6	is	be	AUX
easat-9410	233	7	next	next	ADV
easat-9410	233	8	evaluated	evaluate	VERB
easat-9410	233	9	with	with	ADP
easat-9410	233	10	the	the	DET
easat-9410	233	11	fornell	fornell	PROPN
easat-9410	233	12	-	-	PUNCT
easat-9410	233	13	larcker	larcker	NOUN
easat-9410	233	14	test	test	NOUN
easat-9410	233	15	,	,	PUNCT
easat-9410	233	16	which	which	PRON
easat-9410	233	17	helps	helps	AUX
easat-9410	233	18	identify	identify	VERB
easat-9410	233	19	the	the	DET
easat-9410	233	20	value	value	NOUN
easat-9410	233	21	of	of	ADP
easat-9410	233	22	each	each	DET
easat-9410	233	23	variable	variable	NOUN
easat-9410	233	24	and	and	CCONJ
easat-9410	233	25	the	the	DET
easat-9410	233	26	htmt	htmt	PROPN
easat-9410	233	27	test	test	NOUN
easat-9410	233	28	,	,	PUNCT
easat-9410	233	29	which	which	PRON
easat-9410	233	30	measures	measure	VERB
easat-9410	233	31	the	the	DET
easat-9410	233	32	actual	actual	ADJ
easat-9410	233	33	correlation	correlation	NOUN
easat-9410	233	34	between	between	ADP
easat-9410	233	35	two	two	NUM
easat-9410	233	36	constructs	construct	NOUN
easat-9410	233	37	if	if	SCONJ
easat-9410	233	38	they	they	PRON
easat-9410	233	39	were	be	AUX
easat-9410	233	40	accurately	accurately	ADV
easat-9410	233	41	measured	measure	VERB
easat-9410	233	42	.	.	PUNCT
easat-9410	234	1	730	730	NUM
easat-9410	234	2	edelweiss	edelweiss	PROPN
easat-9410	234	3	applied	apply	VERB
easat-9410	234	4	science	science	NOUN
easat-9410	234	5	and	and	CCONJ
easat-9410	234	6	technology	technology	NOUN
easat-9410	234	7	issn	issn	PROPN
easat-9410	234	8	:	:	PUNCT
easat-9410	234	9	2576	2576	NUM
easat-9410	234	10	-	-	SYM
easat-9410	234	11	8484	8484	NUM
easat-9410	234	12	vol	vol	NOUN
easat-9410	234	13	.	.	PROPN
easat-9410	235	1	9	9	NUM
easat-9410	235	2	,	,	PUNCT
easat-9410	235	3	no	no	INTJ
easat-9410	235	4	.	.	NOUN
easat-9410	235	5	8	8	NUM
easat-9410	235	6	:	:	PUNCT
easat-9410	235	7	722	722	NUM
easat-9410	235	8	-	-	SYM
easat-9410	235	9	738	738	NUM
easat-9410	235	10	,	,	PUNCT
easat-9410	235	11	2025	2025	NUM
easat-9410	235	12	doi	doi	NOUN
easat-9410	235	13	:	:	PUNCT
easat-9410	235	14	10.55214/2576	10.55214/2576	NUM
easat-9410	235	15	-	-	SYM
easat-9410	235	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	236	1	©	©	PROPN
easat-9410	236	2	2025	2025	NUM
easat-9410	236	3	by	by	ADP
easat-9410	236	4	the	the	DET
easat-9410	236	5	authors	author	NOUN
easat-9410	236	6	;	;	PUNCT
easat-9410	236	7	licensee	licensee	PROPN
easat-9410	236	8	learning	learn	VERB
easat-9410	236	9	gate	gate	NOUN
easat-9410	236	10	table	table	NOUN
easat-9410	236	11	3	3	NUM
easat-9410	236	12	.	.	PUNCT
easat-9410	236	13	convergent	convergent	ADJ
easat-9410	236	14	validity	validity	NOUN
easat-9410	236	15	and	and	CCONJ
easat-9410	236	16	reliability	reliability	NOUN
easat-9410	236	17	test	test	NOUN
easat-9410	236	18	.	.	PUNCT
easat-9410	237	1	construct	construct	VERB
easat-9410	237	2	item	item	NOUN
easat-9410	237	3	loading	loading	NOUN
easat-9410	237	4	composite	composite	ADJ
easat-9410	237	5	reability	reability	NOUN
easat-9410	237	6	average	average	ADJ
easat-9410	237	7	variance	variance	NOUN
easat-9410	237	8	extracted	extract	VERB
easat-9410	237	9	(	(	PUNCT
easat-9410	237	10	ave	ave	NOUN
easat-9410	237	11	)	)	PUNCT
easat-9410	237	12	tax	tax	NOUN
easat-9410	237	13	knowledge	knowledge	NOUN
easat-9410	237	14	(	(	PUNCT
easat-9410	237	15	tk	tk	PROPN
easat-9410	237	16	)	)	PUNCT
easat-9410	237	17	tk2	tk2	NOUN
easat-9410	237	18	0.715	0.715	NOUN
easat-9410	237	19	0.794	0.794	NUM
easat-9410	237	20	0.563	0.563	NUM
easat-9410	237	21	tk3	tk3	NOUN
easat-9410	237	22	0.748	0.748	NUM
easat-9410	237	23	tk5	tk5	PROPN
easat-9410	237	24	0.787	0.787	NUM
easat-9410	237	25	tax	tax	NOUN
easat-9410	237	26	sanction	sanction	NOUN
easat-9410	237	27	(	(	PUNCT
easat-9410	237	28	ts	ts	PROPN
easat-9410	237	29	)	)	PUNCT
easat-9410	237	30	ts1	ts1	PROPN
easat-9410	237	31	0.774	0.774	NUM
easat-9410	237	32	0.771	0.771	NUM
easat-9410	237	33	0.529	0.529	NUM
easat-9410	237	34	ts2	ts2	NOUN
easat-9410	237	35	0.702	0.702	NUM
easat-9410	237	36	ts4	ts4	DET
easat-9410	237	37	0.703	0.703	NUM
easat-9410	237	38	technology	technology	NOUN
easat-9410	237	39	adoption	adoption	NOUN
easat-9410	237	40	(	(	PUNCT
easat-9410	237	41	ta	ta	X
easat-9410	237	42	)	)	PUNCT
easat-9410	237	43	ta2	ta2	PROPN
easat-9410	237	44	0.707	0.707	NUM
easat-9410	237	45	0.785	0.785	NUM
easat-9410	237	46	0.550	0.550	NUM
easat-9410	237	47	ta4	ta4	NOUN
easat-9410	237	48	0.748	0.748	NUM
easat-9410	237	49	ta5	ta5	PROPN
easat-9410	237	50	0.768	0.768	NUM
easat-9410	237	51	risk	risk	NOUN
easat-9410	237	52	preference	preference	NOUN
easat-9410	237	53	(	(	PUNCT
easat-9410	237	54	rp	rp	NOUN
easat-9410	237	55	)	)	PUNCT
easat-9410	237	56	rp1	rp1	NOUN
easat-9410	237	57	0.866	0.866	NUM
easat-9410	237	58	0.860	0.860	NUM
easat-9410	237	59	0.671	0.671	NUM
easat-9410	237	60	rp2	rp2	VERB
easat-9410	237	61	0.808	0.808	NUM
easat-9410	237	62	rp5	rp5	NOUN
easat-9410	237	63	0.783	0.783	NUM
easat-9410	237	64	tax	tax	NOUN
easat-9410	237	65	compliance	compliance	NOUN
easat-9410	237	66	(	(	PUNCT
easat-9410	237	67	tc	tc	NOUN
easat-9410	237	68	)	)	PUNCT
easat-9410	237	69	tc1	tc1	NOUN
easat-9410	237	70	0.752	0.752	NUM
easat-9410	237	71	0.813	0.813	NUM
easat-9410	237	72	0.592	0.592	NUM
easat-9410	237	73	as	as	SCONJ
easat-9410	237	74	seen	see	VERB
easat-9410	237	75	in	in	ADP
easat-9410	237	76	table	table	NOUN
easat-9410	237	77	3	3	NUM
easat-9410	237	78	,	,	PUNCT
easat-9410	237	79	the	the	DET
easat-9410	237	80	ave	ave	NOUN
easat-9410	237	81	ranges	range	VERB
easat-9410	237	82	from	from	ADP
easat-9410	237	83	0.529	0.529	NUM
easat-9410	237	84	to	to	ADP
easat-9410	237	85	0.671	0.671	NUM
easat-9410	237	86	,	,	PUNCT
easat-9410	237	87	indicating	indicate	VERB
easat-9410	237	88	that	that	SCONJ
easat-9410	237	89	it	it	PRON
easat-9410	237	90	is	be	AUX
easat-9410	237	91	above	above	ADP
easat-9410	237	92	the	the	DET
easat-9410	237	93	critical	critical	ADJ
easat-9410	237	94	threshold	threshold	NOUN
easat-9410	237	95	value	value	NOUN
easat-9410	237	96	of	of	ADP
easat-9410	237	97	0.50	0.50	NUM
easat-9410	237	98	.	.	PUNCT
easat-9410	238	1	the	the	DET
easat-9410	238	2	outer	outer	ADJ
easat-9410	238	3	loadings	loading	NOUN
easat-9410	238	4	value	value	NOUN
easat-9410	238	5	also	also	ADV
easat-9410	238	6	produces	produce	VERB
easat-9410	238	7	a	a	DET
easat-9410	238	8	value	value	NOUN
easat-9410	238	9	above	above	ADP
easat-9410	238	10	0.7	0.7	NUM
easat-9410	238	11	,	,	PUNCT
easat-9410	238	12	which	which	PRON
easat-9410	238	13	falls	fall	VERB
easat-9410	238	14	between	between	ADP
easat-9410	238	15	0.702	0.702	NUM
easat-9410	238	16	and	and	CCONJ
easat-9410	238	17	0.866	0.866	NUM
easat-9410	238	18	.	.	PUNCT
easat-9410	239	1	this	this	PRON
easat-9410	239	2	indicates	indicate	VERB
easat-9410	239	3	that	that	SCONJ
easat-9410	239	4	the	the	DET
easat-9410	239	5	model	model	NOUN
easat-9410	239	6	has	have	AUX
easat-9410	239	7	met	meet	VERB
easat-9410	239	8	the	the	DET
easat-9410	239	9	requirements	requirement	NOUN
easat-9410	239	10	of	of	ADP
easat-9410	239	11	discriminant	discriminant	ADJ
easat-9410	239	12	validity	validity	NOUN
easat-9410	239	13	.	.	PUNCT
easat-9410	240	1	in	in	ADP
easat-9410	240	2	the	the	DET
easat-9410	240	3	reliability	reliability	NOUN
easat-9410	240	4	test	test	NOUN
easat-9410	240	5	,	,	PUNCT
easat-9410	240	6	composite	composite	ADJ
easat-9410	240	7	reliability	reliability	NOUN
easat-9410	240	8	is	be	AUX
easat-9410	240	9	used	use	VERB
easat-9410	240	10	as	as	ADP
easat-9410	240	11	a	a	DET
easat-9410	240	12	measure	measure	NOUN
easat-9410	240	13	of	of	ADP
easat-9410	240	14	the	the	DET
easat-9410	240	15	consistency	consistency	NOUN
easat-9410	240	16	reliability	reliability	NOUN
easat-9410	240	17	of	of	ADP
easat-9410	240	18	all	all	DET
easat-9410	240	19	indicators	indicator	NOUN
easat-9410	240	20	with	with	ADP
easat-9410	240	21	the	the	DET
easat-9410	240	22	required	require	VERB
easat-9410	240	23	criteria	criterion	NOUN
easat-9410	240	24	>	>	X
easat-9410	240	25	0.7	0.7	NUM
easat-9410	241	1	[	[	X
easat-9410	241	2	65	65	NUM
easat-9410	241	3	]	]	PUNCT
easat-9410	241	4	.	.	PUNCT
easat-9410	242	1	as	as	SCONJ
easat-9410	242	2	seen	see	VERB
easat-9410	242	3	in	in	ADP
easat-9410	242	4	the	the	DET
easat-9410	242	5	table	table	NOUN
easat-9410	242	6	above	above	ADV
easat-9410	242	7	,	,	PUNCT
easat-9410	242	8	the	the	DET
easat-9410	242	9	composite	composite	ADJ
easat-9410	242	10	reliability	reliability	NOUN
easat-9410	242	11	is	be	AUX
easat-9410	242	12	between	between	ADP
easat-9410	242	13	0.771	0.771	NUM
easat-9410	242	14	to	to	ADP
easat-9410	242	15	0.860	0.860	NUM
easat-9410	242	16	,	,	PUNCT
easat-9410	242	17	which	which	PRON
easat-9410	242	18	confirms	confirm	VERB
easat-9410	242	19	that	that	SCONJ
easat-9410	242	20	the	the	DET
easat-9410	242	21	instrument	instrument	NOUN
easat-9410	242	22	used	use	VERB
easat-9410	242	23	is	be	AUX
easat-9410	242	24	very	very	ADV
easat-9410	242	25	accurate	accurate	ADJ
easat-9410	242	26	,	,	PUNCT
easat-9410	242	27	consistent	consistent	ADJ
easat-9410	242	28	,	,	PUNCT
easat-9410	242	29	and	and	CCONJ
easat-9410	242	30	stable	stable	ADJ
easat-9410	242	31	.	.	PUNCT
easat-9410	243	1	table	table	NOUN
easat-9410	243	2	4	4	NUM
easat-9410	243	3	.	.	PUNCT
easat-9410	244	1	discriminant	discriminant	ADJ
easat-9410	244	2	validity	validity	NOUN
easat-9410	244	3	with	with	ADP
easat-9410	244	4	fornell	fornell	NOUN
easat-9410	244	5	-	-	PUNCT
easat-9410	244	6	lacker	lacker	NOUN
easat-9410	244	7	criterion	criterion	NOUN
easat-9410	244	8	.	.	PUNCT
easat-9410	245	1	fornell	fornell	NOUN
easat-9410	245	2	-	-	PUNCT
easat-9410	245	3	lacker	lacker	NOUN
easat-9410	245	4	criterion	criterion	NOUN
easat-9410	245	5	construct	construct	VERB
easat-9410	245	6	risk	risk	NOUN
easat-9410	245	7	preference	preference	NOUN
easat-9410	245	8	technology	technology	NOUN
easat-9410	245	9	adoption	adoption	NOUN
easat-9410	245	10	tax	tax	NOUN
easat-9410	245	11	compliance	compliance	NOUN
easat-9410	245	12	tax	tax	NOUN
easat-9410	245	13	knowledge	knowledge	NOUN
easat-9410	245	14	tax	tax	NOUN
easat-9410	245	15	sanction	sanction	NOUN
easat-9410	245	16	risk	risk	NOUN
easat-9410	245	17	preference	preference	NOUN
easat-9410	245	18	0.819	0.819	NUM
easat-9410	245	19	technology	technology	NOUN
easat-9410	245	20	adoption	adoption	NOUN
easat-9410	245	21	0.383	0.383	NUM
easat-9410	245	22	0.741	0.741	NUM
easat-9410	245	23	tax	tax	NOUN
easat-9410	245	24	compliance	compliance	NOUN
easat-9410	245	25	0.368	0.368	NUM
easat-9410	245	26	0.42	0.42	NUM
easat-9410	245	27	0.77	0.77	NUM
easat-9410	245	28	tax	tax	NOUN
easat-9410	245	29	knowledge	knowledge	NOUN
easat-9410	245	30	0.329	0.329	NUM
easat-9410	245	31	0.368	0.368	NUM
easat-9410	245	32	0.478	0.478	NUM
easat-9410	245	33	0.751	0.751	NUM
easat-9410	245	34	tax	tax	NOUN
easat-9410	245	35	sanction	sanction	NOUN
easat-9410	245	36	0.479	0.479	NUM
easat-9410	245	37	0.446	0.446	NUM
easat-9410	245	38	0.37	0.37	NUM
easat-9410	245	39	0.371	0.371	NUM
easat-9410	245	40	0.727	0.727	NUM
easat-9410	245	41	according	accord	VERB
easat-9410	245	42	to	to	ADP
easat-9410	245	43	the	the	DET
easat-9410	245	44	fornell	fornell	ADJ
easat-9410	245	45	-	-	PUNCT
easat-9410	245	46	lacker	lacker	NOUN
easat-9410	245	47	criterion	criterion	NOUN
easat-9410	245	48	.	.	PUNCT
easat-9410	246	1	individual	individual	ADJ
easat-9410	246	2	constructs	construct	NOUN
easat-9410	246	3	must	must	AUX
easat-9410	246	4	have	have	VERB
easat-9410	246	5	stronger	strong	ADJ
easat-9410	246	6	loadings	loading	NOUN
easat-9410	246	7	on	on	ADP
easat-9410	246	8	their	their	PRON
easat-9410	246	9	own	own	ADJ
easat-9410	246	10	constructs	construct	NOUN
easat-9410	246	11	than	than	ADP
easat-9410	246	12	on	on	ADP
easat-9410	246	13	other	other	ADJ
easat-9410	246	14	constructs	construct	NOUN
easat-9410	246	15	in	in	ADP
easat-9410	246	16	the	the	DET
easat-9410	246	17	model	model	NOUN
easat-9410	246	18	.	.	PUNCT
easat-9410	247	1	this	this	PRON
easat-9410	247	2	can	can	AUX
easat-9410	247	3	be	be	AUX
easat-9410	247	4	defined	define	VERB
easat-9410	247	5	by	by	ADP
easat-9410	247	6	measuring	measure	VERB
easat-9410	247	7	the	the	DET
easat-9410	247	8	square	square	ADJ
easat-9410	247	9	root	root	NOUN
easat-9410	247	10	of	of	ADP
easat-9410	247	11	ave	ave	PROPN
easat-9410	247	12	along	along	ADP
easat-9410	247	13	the	the	DET
easat-9410	247	14	diagonal	diagonal	NOUN
easat-9410	247	15	.	.	PUNCT
easat-9410	248	1	which	which	PRON
easat-9410	248	2	verifies	verify	VERB
easat-9410	248	3	that	that	SCONJ
easat-9410	248	4	the	the	DET
easat-9410	248	5	condition	condition	NOUN
easat-9410	248	6	is	be	AUX
easat-9410	248	7	more	more	ADV
easat-9410	248	8	significant	significant	ADJ
easat-9410	248	9	than	than	ADP
easat-9410	248	10	the	the	DET
easat-9410	248	11	correlation	correlation	NOUN
easat-9410	248	12	between	between	ADP
easat-9410	248	13	constructs	construct	NOUN
easat-9410	248	14	[	[	X
easat-9410	248	15	68	68	NUM
easat-9410	248	16	]	]	PUNCT
easat-9410	248	17	.	.	PUNCT
easat-9410	249	1	the	the	DET
easat-9410	249	2	results	result	NOUN
easat-9410	249	3	confirm	confirm	VERB
easat-9410	249	4	that	that	SCONJ
easat-9410	249	5	the	the	DET
easat-9410	249	6	reflective	reflective	ADJ
easat-9410	249	7	constructs	construct	NOUN
easat-9410	249	8	exhibit	exhibit	VERB
easat-9410	249	9	discriminant	discriminant	ADJ
easat-9410	249	10	validity	validity	NOUN
easat-9410	249	11	.	.	PUNCT
easat-9410	250	1	additionally	additionally	ADV
easat-9410	250	2	.	.	PUNCT
easat-9410	251	1	htmt	htmt	NOUN
easat-9410	251	2	ratio	ratio	NOUN
easat-9410	251	3	values	value	NOUN
easat-9410	251	4	of	of	ADP
easat-9410	251	5	less	less	ADJ
easat-9410	251	6	than	than	ADP
easat-9410	251	7	0.85	0.85	NUM
easat-9410	251	8	or	or	CCONJ
easat-9410	251	9	less	less	ADJ
easat-9410	251	10	than	than	ADP
easat-9410	251	11	0.90	0.90	NUM
easat-9410	251	12	are	be	AUX
easat-9410	251	13	valid	valid	ADJ
easat-9410	251	14	.	.	PUNCT
easat-9410	252	1	in	in	ADP
easat-9410	252	2	the	the	DET
easat-9410	252	3	table	table	NOUN
easat-9410	252	4	.	.	PUNCT
easat-9410	253	1	all	all	DET
easat-9410	253	2	constructs	construct	NOUN
easat-9410	253	3	in	in	ADP
easat-9410	253	4	the	the	DET
easat-9410	253	5	model	model	NOUN
easat-9410	253	6	show	show	VERB
easat-9410	253	7	discriminant	discriminant	ADJ
easat-9410	253	8	validity	validity	NOUN
easat-9410	253	9	based	base	VERB
easat-9410	253	10	on	on	ADP
easat-9410	253	11	the	the	DET
easat-9410	253	12	htmt	htmt	PROPN
easat-9410	253	13	method	method	NOUN
easat-9410	253	14	.	.	PUNCT
easat-9410	254	1	731	731	NUM
easat-9410	254	2	edelweiss	edelweiss	PROPN
easat-9410	254	3	applied	apply	VERB
easat-9410	254	4	science	science	NOUN
easat-9410	254	5	and	and	CCONJ
easat-9410	254	6	technology	technology	NOUN
easat-9410	254	7	issn	issn	PROPN
easat-9410	254	8	:	:	PUNCT
easat-9410	254	9	2576	2576	NUM
easat-9410	254	10	-	-	SYM
easat-9410	254	11	8484	8484	NUM
easat-9410	254	12	vol	vol	NOUN
easat-9410	254	13	.	.	PROPN
easat-9410	255	1	9	9	NUM
easat-9410	255	2	,	,	PUNCT
easat-9410	255	3	no	no	INTJ
easat-9410	255	4	.	.	NOUN
easat-9410	255	5	8	8	NUM
easat-9410	255	6	:	:	PUNCT
easat-9410	255	7	722	722	NUM
easat-9410	255	8	-	-	SYM
easat-9410	255	9	738	738	NUM
easat-9410	255	10	,	,	PUNCT
easat-9410	255	11	2025	2025	NUM
easat-9410	255	12	doi	doi	NOUN
easat-9410	255	13	:	:	PUNCT
easat-9410	255	14	10.55214/2576	10.55214/2576	NUM
easat-9410	255	15	-	-	SYM
easat-9410	255	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	256	1	©	©	PROPN
easat-9410	256	2	2025	2025	NUM
easat-9410	256	3	by	by	ADP
easat-9410	256	4	the	the	DET
easat-9410	256	5	authors	author	NOUN
easat-9410	256	6	;	;	PUNCT
easat-9410	256	7	licensee	licensee	PROPN
easat-9410	256	8	learning	learn	VERB
easat-9410	256	9	gate	gate	NOUN
easat-9410	256	10	table	table	NOUN
easat-9410	256	11	5	5	NUM
easat-9410	256	12	.	.	PUNCT
easat-9410	256	13	discriminant	discriminant	ADJ
easat-9410	256	14	validity	validity	NOUN
easat-9410	256	15	with	with	ADP
easat-9410	256	16	heterotrait	heterotrait	ADJ
easat-9410	256	17	-	-	PUNCT
easat-9410	256	18	monotrait	monotrait	NOUN
easat-9410	256	19	ratio	ratio	NOUN
easat-9410	256	20	of	of	ADP
easat-9410	256	21	correlations	correlation	NOUN
easat-9410	256	22	(	(	PUNCT
easat-9410	256	23	htmt	htmt	PROPN
easat-9410	256	24	)	)	PUNCT
easat-9410	256	25	.	.	PUNCT
easat-9410	257	1	heterotrait	heterotrait	PROPN
easat-9410	257	2	–	–	PUNCT
easat-9410	257	3	monotrait	monotrait	NOUN
easat-9410	257	4	ratio	ratio	NOUN
easat-9410	257	5	(	(	PUNCT
easat-9410	257	6	htmt	htmt	PROPN
easat-9410	257	7	)	)	PUNCT
easat-9410	257	8	construct	construct	VERB
easat-9410	257	9	risk	risk	NOUN
easat-9410	257	10	preference	preference	NOUN
easat-9410	257	11	technolog	technolog	NOUN
easat-9410	257	12	y	y	PROPN
easat-9410	257	13	adoption	adoption	NOUN
easat-9410	257	14	tax	tax	NOUN
easat-9410	257	15	compliance	compliance	NOUN
easat-9410	257	16	tax	tax	NOUN
easat-9410	257	17	knowledge	knowledge	NOUN
easat-9410	257	18	tax	tax	NOUN
easat-9410	257	19	sanction	sanction	NOUN
easat-9410	257	20	risk	risk	NOUN
easat-9410	257	21	preference	preference	NOUN
easat-9410	257	22	x	x	X
easat-9410	257	23	technology	technology	NOUN
easat-9410	257	24	adoption	adoption	NOUN
easat-9410	257	25	risk	risk	NOUN
easat-9410	257	26	preference	preference	NOUN
easat-9410	257	27	x	x	X
easat-9410	257	28	tax	tax	NOUN
easat-9410	257	29	knowl	knowl	NOUN
easat-9410	257	30	edge	edge	NOUN
easat-9410	257	31	risk	risk	NOUN
easat-9410	257	32	preference	preference	NOUN
easat-9410	257	33	x	x	PUNCT
easat-9410	257	34	tax	tax	NOUN
easat-9410	257	35	sanction	sanction	NOUN
easat-9410	257	36	risk	risk	NOUN
easat-9410	257	37	preference	preference	NOUN
easat-9410	257	38	technology	technology	NOUN
easat-9410	257	39	adoption	adoption	NOUN
easat-9410	257	40	0.545	0.545	NUM
easat-9410	257	41	tax	tax	NOUN
easat-9410	257	42	compliance	compliance	NOUN
easat-9410	257	43	0.482	0.482	NUM
easat-9410	257	44	0.652	0.652	NUM
easat-9410	257	45	tax	tax	NOUN
easat-9410	257	46	knowledge	knowledge	NOUN
easat-9410	257	47	0.486	0.486	NUM
easat-9410	257	48	0.600	0.600	NUM
easat-9410	257	49	0.739	0.739	NUM
easat-9410	257	50	tax	tax	NOUN
easat-9410	257	51	sanction	sanction	NOUN
easat-9410	257	52	0.713	0.713	ADP
easat-9410	257	53	0.768	0.768	NUM
easat-9410	257	54	0.604	0.604	NUM
easat-9410	257	55	0.639	0.639	NUM
easat-9410	257	56	risk	risk	NOUN
easat-9410	257	57	preference	preference	NOUN
easat-9410	257	58	x	x	PUNCT
easat-9410	257	59	technology	technology	NOUN
easat-9410	257	60	adoption	adoption	NOUN
easat-9410	257	61	0.255	0.255	NUM
easat-9410	257	62	0.664	0.664	NUM
easat-9410	257	63	0.407	0.407	NUM
easat-9410	257	64	0.228	0.228	NUM
easat-9410	257	65	0.469	0.469	NUM
easat-9410	257	66	risk	risk	NOUN
easat-9410	257	67	preference	preference	NOUN
easat-9410	257	68	x	x	X
easat-9410	257	69	tax	tax	NOUN
easat-9410	257	70	knowledge	knowledge	NOUN
easat-9410	257	71	0.312	0.312	NUM
easat-9410	257	72	0.222	0.222	NUM
easat-9410	257	73	0.391	0.391	NUM
easat-9410	257	74	0.662	0.662	NUM
easat-9410	257	75	0.365	0.365	NUM
easat-9410	257	76	0.429	0.429	NUM
easat-9410	257	77	risk	risk	NOUN
easat-9410	257	78	preference	preference	NOUN
easat-9410	257	79	x	x	X
easat-9410	257	80	tax	tax	NOUN
easat-9410	257	81	sanction	sanction	NOUN
easat-9410	257	82	0.414	0.414	NUM
easat-9410	257	83	0.448	0.448	NUM
easat-9410	257	84	0.356	0.356	NUM
easat-9410	257	85	0.369	0.369	NUM
easat-9410	257	86	0.679	0.679	NUM
easat-9410	257	87	0.658	0.658	NUM
easat-9410	257	88	0.510	0.510	NUM
easat-9410	257	89	732	732	NUM
easat-9410	257	90	edelweiss	edelweiss	PROPN
easat-9410	257	91	applied	apply	VERB
easat-9410	257	92	science	science	NOUN
easat-9410	257	93	and	and	CCONJ
easat-9410	257	94	technology	technology	NOUN
easat-9410	257	95	issn	issn	PROPN
easat-9410	257	96	:	:	PUNCT
easat-9410	257	97	2576	2576	NUM
easat-9410	257	98	-	-	SYM
easat-9410	257	99	8484	8484	NUM
easat-9410	257	100	vol	vol	NOUN
easat-9410	257	101	.	.	PROPN
easat-9410	258	1	9	9	NUM
easat-9410	258	2	,	,	PUNCT
easat-9410	258	3	no	no	INTJ
easat-9410	258	4	.	.	NOUN
easat-9410	258	5	8	8	NUM
easat-9410	258	6	:	:	PUNCT
easat-9410	258	7	722	722	NUM
easat-9410	258	8	-	-	SYM
easat-9410	258	9	738	738	NUM
easat-9410	258	10	,	,	PUNCT
easat-9410	258	11	2025	2025	NUM
easat-9410	258	12	doi	doi	NOUN
easat-9410	258	13	:	:	PUNCT
easat-9410	258	14	10.55214/2576	10.55214/2576	NUM
easat-9410	258	15	-	-	SYM
easat-9410	258	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	259	1	©	©	PROPN
easat-9410	259	2	2025	2025	NUM
easat-9410	259	3	by	by	ADP
easat-9410	259	4	the	the	DET
easat-9410	259	5	authors	author	NOUN
easat-9410	259	6	;	;	PUNCT
easat-9410	259	7	licensee	licensee	PROPN
easat-9410	259	8	learning	learning	NOUN
easat-9410	259	9	gate	gate	PROPN
easat-9410	259	10	4.4	4.4	NUM
easat-9410	259	11	.	.	PUNCT
easat-9410	260	1	inner	inner	ADJ
easat-9410	260	2	model	model	NOUN
easat-9410	260	3	evaluation	evaluation	NOUN
easat-9410	260	4	table	table	NOUN
easat-9410	260	5	6	6	NUM
easat-9410	260	6	.	.	PUNCT
easat-9410	260	7	collinearity	collinearity	NOUN
easat-9410	260	8	testing	testing	NOUN
easat-9410	260	9	and	and	CCONJ
easat-9410	260	10	determinant	determinant	ADJ
easat-9410	260	11	coefficient	coefficient	NOUN
easat-9410	260	12	.	.	PUNCT
easat-9410	261	1	item	item	NOUN
easat-9410	261	2	vif	vif	PROPN
easat-9410	261	3	r	r	PROPN
easat-9410	261	4	square	square	ADJ
easat-9410	261	5	risk	risk	NOUN
easat-9410	261	6	preference	preference	NOUN
easat-9410	261	7	1.226	1.226	NUM
easat-9410	261	8	0.344	0.344	NUM
easat-9410	261	9	technology	technology	NOUN
easat-9410	261	10	adoption	adoption	NOUN
easat-9410	261	11	1.716	1.716	NUM
easat-9410	261	12	tax	tax	NOUN
easat-9410	261	13	knowledge	knowledge	NOUN
easat-9410	261	14	1.584	1.584	NUM
easat-9410	261	15	tax	tax	NOUN
easat-9410	261	16	sanction	sanction	NOUN
easat-9410	261	17	1.359	1.359	NUM
easat-9410	261	18	risk	risk	NOUN
easat-9410	261	19	preference	preference	NOUN
easat-9410	261	20	x	x	X
easat-9410	261	21	technology	technology	NOUN
easat-9410	261	22	adoption	adoption	NOUN
easat-9410	261	23	1.616	1.616	NUM
easat-9410	261	24	risk	risk	NOUN
easat-9410	261	25	preference	preference	NOUN
easat-9410	261	26	x	x	PUNCT
easat-9410	261	27	tax	tax	NOUN
easat-9410	261	28	knowledge	knowledge	NOUN
easat-9410	261	29	1.853	1.853	NUM
easat-9410	261	30	risk	risk	NOUN
easat-9410	261	31	preference	preference	NOUN
easat-9410	261	32	x	x	X
easat-9410	261	33	tax	tax	NOUN
easat-9410	261	34	sanction	sanction	NOUN
easat-9410	261	35	1.593	1.593	NUM
easat-9410	261	36	the	the	DET
easat-9410	261	37	issue	issue	NOUN
easat-9410	261	38	of	of	ADP
easat-9410	261	39	lateral	lateral	ADJ
easat-9410	261	40	collinearity	collinearity	NOUN
easat-9410	261	41	is	be	AUX
easat-9410	261	42	very	very	ADV
easat-9410	261	43	important	important	ADJ
easat-9410	261	44	to	to	PART
easat-9410	261	45	address	address	VERB
easat-9410	261	46	during	during	ADP
easat-9410	261	47	the	the	DET
easat-9410	261	48	initial	initial	ADJ
easat-9410	261	49	stages	stage	NOUN
easat-9410	261	50	of	of	ADP
easat-9410	261	51	structural	structural	ADJ
easat-9410	261	52	model	model	NOUN
easat-9410	261	53	assessment	assessment	NOUN
easat-9410	261	54	.	.	PUNCT
easat-9410	262	1	this	this	DET
easat-9410	262	2	issue	issue	NOUN
easat-9410	262	3	is	be	AUX
easat-9410	262	4	assessed	assess	VERB
easat-9410	262	5	by	by	ADP
easat-9410	262	6	looking	look	VERB
easat-9410	262	7	the	the	DET
easat-9410	262	8	variance	variance	NOUN
easat-9410	262	9	inflation	inflation	NOUN
easat-9410	262	10	factor	factor	NOUN
easat-9410	262	11	(	(	PUNCT
easat-9410	262	12	vif	vif	NOUN
easat-9410	262	13	)	)	PUNCT
easat-9410	262	14	value	value	NOUN
easat-9410	262	15	.	.	PUNCT
easat-9410	263	1	a	a	DET
easat-9410	263	2	vif	vif	NOUN
easat-9410	263	3	value	value	NOUN
easat-9410	263	4	of	of	ADP
easat-9410	263	5	five	five	NUM
easat-9410	263	6	(	(	PUNCT
easat-9410	263	7	5	5	NUM
easat-9410	263	8	)	)	PUNCT
easat-9410	263	9	or	or	CCONJ
easat-9410	263	10	higher	high	ADJ
easat-9410	263	11	suggests	suggest	VERB
easat-9410	263	12	a	a	DET
easat-9410	263	13	possible	possible	ADJ
easat-9410	263	14	collinearity	collinearity	NOUN
easat-9410	263	15	issue	issue	NOUN
easat-9410	263	16	[	[	X
easat-9410	263	17	65	65	NUM
easat-9410	263	18	]	]	PUNCT
easat-9410	263	19	.	.	PUNCT
easat-9410	264	1	the	the	DET
easat-9410	264	2	table	table	NOUN
easat-9410	264	3	above	above	ADV
easat-9410	264	4	does	do	AUX
easat-9410	264	5	not	not	PART
easat-9410	264	6	have	have	VERB
easat-9410	264	7	a	a	DET
easat-9410	264	8	value	value	NOUN
easat-9410	264	9	of	of	ADP
easat-9410	264	10	five	five	NUM
easat-9410	264	11	(	(	PUNCT
easat-9410	264	12	5	5	NUM
easat-9410	264	13	)	)	PUNCT
easat-9410	264	14	or	or	CCONJ
easat-9410	264	15	higher	high	ADJ
easat-9410	264	16	.	.	PUNCT
easat-9410	265	1	so	so	ADV
easat-9410	265	2	it	it	PRON
easat-9410	265	3	does	do	AUX
easat-9410	265	4	not	not	PART
easat-9410	265	5	indicate	indicate	VERB
easat-9410	265	6	potential	potential	ADJ
easat-9410	265	7	multicollinearity	multicollinearity	NOUN
easat-9410	265	8	in	in	ADP
easat-9410	265	9	the	the	DET
easat-9410	265	10	model	model	NOUN
easat-9410	265	11	.	.	PUNCT
easat-9410	266	1	the	the	DET
easat-9410	266	2	evaluation	evaluation	NOUN
easat-9410	266	3	of	of	ADP
easat-9410	266	4	the	the	DET
easat-9410	266	5	structural	structural	ADJ
easat-9410	266	6	model	model	NOUN
easat-9410	266	7	continued	continue	VERB
easat-9410	266	8	to	to	PART
easat-9410	266	9	assess	assess	VERB
easat-9410	266	10	the	the	DET
easat-9410	266	11	hypotheses	hypothesis	NOUN
easat-9410	266	12	that	that	PRON
easat-9410	266	13	had	have	AUX
easat-9410	266	14	been	be	AUX
easat-9410	266	15	developed	develop	VERB
easat-9410	266	16	.	.	PUNCT
easat-9410	267	1	first	first	ADV
easat-9410	267	2	.	.	PUNCT
easat-9410	268	1	we	we	PRON
easat-9410	268	2	evaluated	evaluate	VERB
easat-9410	268	3	the	the	DET
easat-9410	268	4	explanatory	explanatory	ADJ
easat-9410	268	5	power	power	NOUN
easat-9410	268	6	of	of	ADP
easat-9410	268	7	the	the	DET
easat-9410	268	8	model	model	NOUN
easat-9410	268	9	by	by	ADP
easat-9410	268	10	examining	examine	VERB
easat-9410	268	11	the	the	DET
easat-9410	268	12	coefficient	coefficient	NOUN
easat-9410	268	13	of	of	ADP
easat-9410	268	14	determination	determination	NOUN
easat-9410	268	15	(	(	PUNCT
easat-9410	268	16	r2	r2	NOUN
easat-9410	268	17	)	)	PUNCT
easat-9410	268	18	level	level	NOUN
easat-9410	268	19	.	.	PUNCT
easat-9410	269	1	a	a	DET
easat-9410	269	2	high	high	ADJ
easat-9410	269	3	r	r	NOUN
easat-9410	269	4	-	-	PUNCT
easat-9410	269	5	squared	square	VERB
easat-9410	269	6	value	value	NOUN
easat-9410	269	7	suggests	suggest	VERB
easat-9410	269	8	good	good	ADJ
easat-9410	269	9	predictive	predictive	ADJ
easat-9410	269	10	accuracy	accuracy	NOUN
easat-9410	270	1	[	[	X
easat-9410	270	2	65	65	NUM
easat-9410	270	3	]	]	PUNCT
easat-9410	270	4	.	.	PUNCT
easat-9410	271	1	the	the	DET
easat-9410	271	2	r	r	NOUN
easat-9410	271	3	-	-	PUNCT
easat-9410	271	4	squared	square	VERB
easat-9410	271	5	for	for	ADP
easat-9410	271	6	the	the	DET
easat-9410	271	7	dependent	dependent	ADJ
easat-9410	271	8	variable	variable	NOUN
easat-9410	271	9	in	in	ADP
easat-9410	271	10	this	this	DET
easat-9410	271	11	study	study	NOUN
easat-9410	271	12	was	be	AUX
easat-9410	271	13	0.344	0.344	NUM
easat-9410	271	14	.	.	PUNCT
easat-9410	272	1	which	which	PRON
easat-9410	272	2	indicates	indicate	VERB
easat-9410	272	3	that	that	SCONJ
easat-9410	272	4	all	all	DET
easat-9410	272	5	variables	variable	NOUN
easat-9410	272	6	in	in	ADP
easat-9410	272	7	the	the	DET
easat-9410	272	8	analysis	analysis	NOUN
easat-9410	272	9	explained	explain	VERB
easat-9410	272	10	34.4	34.4	NUM
easat-9410	272	11	percent	percent	NOUN
easat-9410	272	12	of	of	ADP
easat-9410	272	13	the	the	DET
easat-9410	272	14	variance	variance	NOUN
easat-9410	272	15	in	in	ADP
easat-9410	272	16	tax	tax	NOUN
easat-9410	272	17	compliance	compliance	NOUN
easat-9410	272	18	.	.	PUNCT
easat-9410	273	1	4.5	4.5	NUM
easat-9410	273	2	.	.	PUNCT
easat-9410	274	1	hypothesis	hypothesis	NOUN
easat-9410	274	2	testing	testing	NOUN
easat-9410	274	3	table	table	NOUN
easat-9410	274	4	7	7	NUM
easat-9410	274	5	.	.	PUNCT
easat-9410	274	6	path	path	NOUN
easat-9410	274	7	coefficients	coefficient	NOUN
easat-9410	274	8	original	original	ADJ
easat-9410	274	9	sample	sample	NOUN
easat-9410	274	10	(	(	PUNCT
easat-9410	274	11	o	o	NOUN
easat-9410	274	12	)	)	PUNCT
easat-9410	274	13	standard	standard	ADJ
easat-9410	274	14	deviation	deviation	NOUN
easat-9410	274	15	(	(	PUNCT
easat-9410	274	16	stdev	stdev	NOUN
easat-9410	274	17	)	)	PUNCT
easat-9410	274	18	t	t	PROPN
easat-9410	274	19	statistics	statistic	NOUN
easat-9410	275	1	p	p	NOUN
easat-9410	275	2	values	value	NOUN
easat-9410	275	3	conclusion	conclusion	VERB
easat-9410	275	4	tax	tax	NOUN
easat-9410	275	5	knowledge	knowledge	NOUN
easat-9410	275	6	(	(	PUNCT
easat-9410	275	7	x1	x1	PROPN
easat-9410	275	8	)	)	PUNCT
easat-9410	275	9	-	-	PUNCT
easat-9410	275	10	>	>	X
easat-9410	275	11	tax	tax	NOUN
easat-9410	275	12	compliance	compliance	NOUN
easat-9410	275	13	(	(	PUNCT
easat-9410	275	14	y	y	NOUN
easat-9410	275	15	)	)	PUNCT
easat-9410	275	16	0.323	0.323	NUM
easat-9410	275	17	0.072	0.072	NUM
easat-9410	275	18	4.477	4.477	NUM
easat-9410	275	19	0.000	0.000	NUM
easat-9410	275	20	significant	significant	ADJ
easat-9410	275	21	tax	tax	NOUN
easat-9410	275	22	sanction	sanction	NOUN
easat-9410	275	23	(	(	PUNCT
easat-9410	275	24	x2	x2	NOUN
easat-9410	275	25	)	)	PUNCT
easat-9410	275	26	-	-	PUNCT
easat-9410	275	27	>	>	X
easat-9410	275	28	tax	tax	NOUN
easat-9410	275	29	compliance	compliance	NOUN
easat-9410	275	30	(	(	PUNCT
easat-9410	275	31	y	y	NOUN
easat-9410	275	32	)	)	PUNCT
easat-9410	275	33	0.087	0.087	NUM
easat-9410	275	34	0.085	0.085	NUM
easat-9410	275	35	1.013	1.013	NUM
easat-9410	275	36	0.155	0.155	NUM
easat-9410	275	37	not	not	PART
easat-9410	275	38	significant	significant	ADJ
easat-9410	275	39	technology	technology	NOUN
easat-9410	275	40	adoption	adoption	NOUN
easat-9410	275	41	(	(	PUNCT
easat-9410	275	42	x3	x3	ADJ
easat-9410	275	43	)	)	PUNCT
easat-9410	275	44	-	-	PUNCT
easat-9410	275	45	>	>	X
easat-9410	275	46	tax	tax	NOUN
easat-9410	275	47	compliance	compliance	NOUN
easat-9410	275	48	(	(	PUNCT
easat-9410	275	49	y	y	NOUN
easat-9410	275	50	)	)	PUNCT
easat-9410	275	51	0.137	0.137	NUM
easat-9410	275	52	0.066	0.066	NUM
easat-9410	275	53	2.063	2.063	NUM
easat-9410	275	54	0.020	0.020	NUM
easat-9410	275	55	significant	significant	ADJ
easat-9410	275	56	rp*tk	rp*tk	NOUN
easat-9410	275	57	-	-	PUNCT
easat-9410	275	58	>	>	X
easat-9410	275	59	tax	tax	NOUN
easat-9410	275	60	compliance	compliance	NOUN
easat-9410	275	61	(	(	PUNCT
easat-9410	275	62	y	y	NOUN
easat-9410	275	63	)	)	PUNCT
easat-9410	275	64	-0.019	-0.019	PUNCT
easat-9410	276	1	0.079	0.079	NUM
easat-9410	276	2	0.241	0.241	NUM
easat-9410	276	3	0.405	0.405	NUM
easat-9410	276	4	not	not	PART
easat-9410	276	5	significant	significant	ADJ
easat-9410	276	6	rp*ts	rp*ts	NOUN
easat-9410	276	7	-	-	PUNCT
easat-9410	276	8	>	>	X
easat-9410	276	9	tax	tax	NOUN
easat-9410	276	10	compliance	compliance	NOUN
easat-9410	276	11	(	(	PUNCT
easat-9410	276	12	y	y	NOUN
easat-9410	276	13	)	)	PUNCT
easat-9410	276	14	0.052	0.052	NUM
easat-9410	276	15	0.070	0.070	NUM
easat-9410	276	16	0.740	0.740	NUM
easat-9410	276	17	0.230	0.230	NUM
easat-9410	276	18	not	not	PART
easat-9410	276	19	significant	significant	ADJ
easat-9410	276	20	rp*ta	rp*ta	NOUN
easat-9410	276	21	-	-	PUNCT
easat-9410	276	22	>	>	X
easat-9410	276	23	tax	tax	NOUN
easat-9410	276	24	compliance	compliance	NOUN
easat-9410	276	25	(	(	PUNCT
easat-9410	276	26	y	y	NOUN
easat-9410	276	27	)	)	PUNCT
easat-9410	276	28	-0.129	-0.129	PUNCT
easat-9410	276	29	0.071	0.071	NUM
easat-9410	276	30	1.817	1.817	NUM
easat-9410	276	31	0.035	0.035	NUM
easat-9410	276	32	significant	significant	ADJ
easat-9410	276	33	hypothesis	hypothesis	NOUN
easat-9410	276	34	testing	testing	NOUN
easat-9410	276	35	is	be	AUX
easat-9410	276	36	used	use	VERB
easat-9410	276	37	to	to	PART
easat-9410	276	38	examine	examine	VERB
easat-9410	276	39	whether	whether	SCONJ
easat-9410	276	40	the	the	DET
easat-9410	276	41	variables	variable	NOUN
easat-9410	276	42	of	of	ADP
easat-9410	276	43	tax	tax	NOUN
easat-9410	276	44	knowledge	knowledge	NOUN
easat-9410	276	45	.	.	PUNCT
easat-9410	277	1	tax	tax	NOUN
easat-9410	277	2	sanctions	sanction	NOUN
easat-9410	277	3	.	.	PUNCT
easat-9410	278	1	technology	technology	NOUN
easat-9410	278	2	adoption	adoption	NOUN
easat-9410	278	3	.	.	PUNCT
easat-9410	279	1	and	and	CCONJ
easat-9410	279	2	risk	risk	NOUN
easat-9410	279	3	preference	preference	NOUN
easat-9410	279	4	can	can	AUX
easat-9410	279	5	significantly	significantly	ADV
easat-9410	279	6	explain	explain	VERB
easat-9410	279	7	the	the	DET
easat-9410	279	8	taxpayer	taxpayer	NOUN
easat-9410	279	9	compliance	compliance	NOUN
easat-9410	279	10	variable	variable	NOUN
easat-9410	279	11	.	.	PUNCT
easat-9410	280	1	this	this	DET
easat-9410	280	2	test	test	NOUN
easat-9410	280	3	has	have	VERB
easat-9410	280	4	criteria	criterion	NOUN
easat-9410	280	5	.	.	PUNCT
easat-9410	281	1	which	which	PRON
easat-9410	281	2	are	be	AUX
easat-9410	281	3	that	that	SCONJ
easat-9410	281	4	if	if	SCONJ
easat-9410	281	5	the	the	DET
easat-9410	281	6	t	t	PROPN
easat-9410	281	7	-	-	PUNCT
easat-9410	281	8	statistic	statistic	NOUN
easat-9410	281	9	value	value	NOUN
easat-9410	281	10	is	be	AUX
easat-9410	281	11	above	above	ADP
easat-9410	281	12	1.64	1.64	NUM
easat-9410	281	13	and	and	CCONJ
easat-9410	281	14	the	the	DET
easat-9410	281	15	p	p	NOUN
easat-9410	281	16	value	value	NOUN
easat-9410	281	17	is	be	AUX
easat-9410	281	18	below	below	ADP
easat-9410	281	19	0.05	0.05	NUM
easat-9410	281	20	.	.	PUNCT
easat-9410	282	1	the	the	DET
easat-9410	282	2	hypothesis	hypothesis	NOUN
easat-9410	282	3	is	be	AUX
easat-9410	282	4	not	not	PART
easat-9410	282	5	rejected	reject	VERB
easat-9410	282	6	.	.	PUNCT
easat-9410	283	1	this	this	DET
easat-9410	283	2	hypothesis	hypothesis	NOUN
easat-9410	283	3	was	be	AUX
easat-9410	283	4	tested	test	VERB
easat-9410	283	5	.	.	PUNCT
easat-9410	284	1	and	and	CCONJ
easat-9410	284	2	the	the	DET
easat-9410	284	3	results	result	NOUN
easat-9410	284	4	of	of	ADP
easat-9410	284	5	the	the	DET
easat-9410	284	6	bootstrapping	bootstrappe	VERB
easat-9410	284	7	procedure	procedure	NOUN
easat-9410	284	8	are	be	AUX
easat-9410	284	9	shown	show	VERB
easat-9410	284	10	in	in	ADP
easat-9410	284	11	table	table	NOUN
easat-9410	284	12	7	7	NUM
easat-9410	284	13	.	.	NOUN
easat-9410	284	14	•	•	NUM
easat-9410	285	1	tax	tax	NOUN
easat-9410	285	2	knowledge	knowledge	NOUN
easat-9410	285	3	has	have	VERB
easat-9410	285	4	a	a	DET
easat-9410	285	5	significant	significant	ADJ
easat-9410	285	6	positive	positive	ADJ
easat-9410	285	7	effect	effect	NOUN
easat-9410	285	8	on	on	ADP
easat-9410	285	9	tax	tax	NOUN
easat-9410	285	10	compliance	compliance	NOUN
easat-9410	285	11	.	.	PUNCT
easat-9410	286	1	as	as	SCONJ
easat-9410	286	2	evidenced	evidence	VERB
easat-9410	286	3	by	by	ADP
easat-9410	286	4	the	the	DET
easat-9410	286	5	p	p	NOUN
easat-9410	286	6	-	-	PUNCT
easat-9410	286	7	value	value	NOUN
easat-9410	286	8	of	of	ADP
easat-9410	286	9	0.000	0.000	NUM
easat-9410	286	10	(	(	PUNCT
easat-9410	286	11	<	<	X
easat-9410	286	12	0.05	0.05	NUM
easat-9410	286	13	)	)	PUNCT
easat-9410	286	14	.	.	PUNCT
easat-9410	287	1	indicating	indicate	VERB
easat-9410	287	2	that	that	SCONJ
easat-9410	287	3	h1	h1	PROPN
easat-9410	287	4	is	be	AUX
easat-9410	287	5	accepted	accept	VERB
easat-9410	287	6	.	.	PUNCT
easat-9410	288	1	•	•	NUM
easat-9410	288	2	tax	tax	NOUN
easat-9410	288	3	sanctions	sanction	NOUN
easat-9410	288	4	have	have	VERB
easat-9410	288	5	no	no	DET
easat-9410	288	6	significant	significant	ADJ
easat-9410	288	7	effect	effect	NOUN
easat-9410	288	8	on	on	ADP
easat-9410	288	9	tax	tax	NOUN
easat-9410	288	10	compliance	compliance	NOUN
easat-9410	288	11	.	.	PUNCT
easat-9410	289	1	as	as	SCONJ
easat-9410	289	2	evidenced	evidence	VERB
easat-9410	289	3	by	by	ADP
easat-9410	289	4	p	p	NOUN
easat-9410	289	5	-	-	PUNCT
easat-9410	289	6	values	value	NOUN
easat-9410	289	7	of	of	ADP
easat-9410	289	8	0.155	0.155	NUM
easat-9410	289	9	(	(	PUNCT
easat-9410	289	10	>	>	NOUN
easat-9410	289	11	0.05	0.05	NUM
easat-9410	289	12	)	)	PUNCT
easat-9410	289	13	;	;	PUNCT
easat-9410	289	14	this	this	PRON
easat-9410	289	15	indicates	indicate	VERB
easat-9410	289	16	that	that	SCONJ
easat-9410	289	17	h2	h2	NOUN
easat-9410	289	18	is	be	AUX
easat-9410	289	19	rejected	reject	VERB
easat-9410	289	20	.	.	PUNCT
easat-9410	290	1	•	•	NUM
easat-9410	290	2	technology	technology	NOUN
easat-9410	290	3	implementation	implementation	NOUN
easat-9410	290	4	has	have	VERB
easat-9410	290	5	a	a	DET
easat-9410	290	6	significant	significant	ADJ
easat-9410	290	7	positive	positive	ADJ
easat-9410	290	8	effect	effect	NOUN
easat-9410	290	9	on	on	ADP
easat-9410	290	10	tax	tax	NOUN
easat-9410	290	11	compliance	compliance	NOUN
easat-9410	290	12	.	.	PUNCT
easat-9410	291	1	as	as	SCONJ
easat-9410	291	2	evidenced	evidence	VERB
easat-9410	291	3	by	by	ADP
easat-9410	291	4	the	the	DET
easat-9410	291	5	p	p	NOUN
easat-9410	291	6	-	-	PUNCT
easat-9410	291	7	value	value	NOUN
easat-9410	291	8	of	of	ADP
easat-9410	291	9	0.020	0.020	NUM
easat-9410	291	10	(	(	PUNCT
easat-9410	291	11	<	<	X
easat-9410	291	12	0.05	0.05	NUM
easat-9410	291	13	)	)	PUNCT
easat-9410	291	14	.	.	PUNCT
easat-9410	292	1	indicating	indicate	VERB
easat-9410	292	2	that	that	SCONJ
easat-9410	292	3	h3	h3	NOUN
easat-9410	292	4	is	be	AUX
easat-9410	292	5	accepted	accept	VERB
easat-9410	292	6	.	.	PUNCT
easat-9410	293	1	733	733	NUM
easat-9410	293	2	edelweiss	edelweiss	PROPN
easat-9410	293	3	applied	apply	VERB
easat-9410	293	4	science	science	NOUN
easat-9410	293	5	and	and	CCONJ
easat-9410	293	6	technology	technology	NOUN
easat-9410	293	7	issn	issn	PROPN
easat-9410	293	8	:	:	PUNCT
easat-9410	293	9	2576	2576	NUM
easat-9410	293	10	-	-	SYM
easat-9410	293	11	8484	8484	NUM
easat-9410	293	12	vol	vol	NOUN
easat-9410	293	13	.	.	PROPN
easat-9410	294	1	9	9	NUM
easat-9410	294	2	,	,	PUNCT
easat-9410	294	3	no	no	INTJ
easat-9410	294	4	.	.	NOUN
easat-9410	294	5	8	8	NUM
easat-9410	294	6	:	:	PUNCT
easat-9410	294	7	722	722	NUM
easat-9410	294	8	-	-	SYM
easat-9410	294	9	738	738	NUM
easat-9410	294	10	,	,	PUNCT
easat-9410	294	11	2025	2025	NUM
easat-9410	294	12	doi	doi	NOUN
easat-9410	294	13	:	:	PUNCT
easat-9410	294	14	10.55214/2576	10.55214/2576	NUM
easat-9410	294	15	-	-	SYM
easat-9410	294	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	295	1	©	©	PROPN
easat-9410	295	2	2025	2025	NUM
easat-9410	295	3	by	by	ADP
easat-9410	295	4	the	the	DET
easat-9410	295	5	authors	author	NOUN
easat-9410	295	6	;	;	PUNCT
easat-9410	295	7	licensee	licensee	PROPN
easat-9410	295	8	learning	learning	NOUN
easat-9410	295	9	gate	gate	VERB
easat-9410	295	10	•	•	NOUN
easat-9410	295	11	risk	risk	NOUN
easat-9410	295	12	preference	preference	NOUN
easat-9410	295	13	does	do	AUX
easat-9410	295	14	not	not	PART
easat-9410	295	15	significantly	significantly	ADV
easat-9410	295	16	moderate	moderate	VERB
easat-9410	295	17	the	the	DET
easat-9410	295	18	effect	effect	NOUN
easat-9410	295	19	of	of	ADP
easat-9410	295	20	tax	tax	NOUN
easat-9410	295	21	knowledge	knowledge	NOUN
easat-9410	295	22	on	on	ADP
easat-9410	295	23	tax	tax	NOUN
easat-9410	295	24	compliance	compliance	NOUN
easat-9410	295	25	.	.	PUNCT
easat-9410	296	1	with	with	ADP
easat-9410	296	2	a	a	DET
easat-9410	296	3	p	p	NOUN
easat-9410	296	4	-	-	PUNCT
easat-9410	296	5	value	value	NOUN
easat-9410	296	6	of	of	ADP
easat-9410	296	7	0.405	0.405	NUM
easat-9410	296	8	(	(	PUNCT
easat-9410	296	9	>	>	NOUN
easat-9410	296	10	0.05	0.05	NUM
easat-9410	296	11	)	)	PUNCT
easat-9410	296	12	.	.	PUNCT
easat-9410	297	1	thus	thus	ADV
easat-9410	297	2	.	.	PUNCT
easat-9410	298	1	h4	h4	PROPN
easat-9410	298	2	is	be	AUX
easat-9410	298	3	rejected	reject	VERB
easat-9410	298	4	.	.	PUNCT
easat-9410	299	1	meaning	mean	VERB
easat-9410	299	2	that	that	SCONJ
easat-9410	299	3	risk	risk	NOUN
easat-9410	299	4	preference	preference	NOUN
easat-9410	299	5	does	do	AUX
easat-9410	299	6	not	not	PART
easat-9410	299	7	affect	affect	VERB
easat-9410	299	8	tax	tax	NOUN
easat-9410	299	9	knowledge	knowledge	NOUN
easat-9410	299	10	among	among	ADP
easat-9410	299	11	generation	generation	NOUN
easat-9410	299	12	z	z	NOUN
easat-9410	299	13	taxpayers	taxpayer	NOUN
easat-9410	299	14	in	in	ADP
easat-9410	299	15	terms	term	NOUN
easat-9410	299	16	of	of	ADP
easat-9410	299	17	compliance	compliance	NOUN
easat-9410	299	18	.	.	PUNCT
easat-9410	300	1	•	•	NOUN
easat-9410	300	2	risk	risk	NOUN
easat-9410	300	3	preference	preference	NOUN
easat-9410	300	4	does	do	AUX
easat-9410	300	5	not	not	PART
easat-9410	300	6	significantly	significantly	ADV
easat-9410	300	7	moderate	moderate	VERB
easat-9410	300	8	the	the	DET
easat-9410	300	9	effect	effect	NOUN
easat-9410	300	10	of	of	ADP
easat-9410	300	11	tax	tax	NOUN
easat-9410	300	12	sanctions	sanction	NOUN
easat-9410	300	13	on	on	ADP
easat-9410	300	14	tax	tax	NOUN
easat-9410	300	15	compliance	compliance	NOUN
easat-9410	300	16	.	.	PUNCT
easat-9410	301	1	with	with	ADP
easat-9410	301	2	a	a	DET
easat-9410	301	3	p	p	NOUN
easat-9410	301	4	-	-	PUNCT
easat-9410	301	5	value	value	NOUN
easat-9410	301	6	of	of	ADP
easat-9410	301	7	0.230	0.230	NUM
easat-9410	301	8	(	(	PUNCT
easat-9410	301	9	>	>	NOUN
easat-9410	301	10	0.05	0.05	NUM
easat-9410	301	11	)	)	PUNCT
easat-9410	301	12	.	.	PUNCT
easat-9410	302	1	thus	thus	ADV
easat-9410	302	2	.	.	PUNCT
easat-9410	303	1	h5	h5	PROPN
easat-9410	303	2	is	be	AUX
easat-9410	303	3	rejected	reject	VERB
easat-9410	303	4	.	.	PUNCT
easat-9410	304	1	meaning	mean	VERB
easat-9410	304	2	that	that	SCONJ
easat-9410	304	3	risk	risk	NOUN
easat-9410	304	4	preferences	preference	NOUN
easat-9410	304	5	do	do	AUX
easat-9410	304	6	not	not	PART
easat-9410	304	7	affect	affect	VERB
easat-9410	304	8	tax	tax	NOUN
easat-9410	304	9	sanctions	sanction	NOUN
easat-9410	304	10	on	on	ADP
easat-9410	304	11	generation	generation	NOUN
easat-9410	304	12	z	z	NOUN
easat-9410	304	13	taxpayer	taxpayer	NOUN
easat-9410	304	14	compliance	compliance	NOUN
easat-9410	304	15	.	.	PUNCT
easat-9410	305	1	•	•	NUM
easat-9410	305	2	risk	risk	NOUN
easat-9410	305	3	preference	preference	NOUN
easat-9410	305	4	significantly	significantly	ADV
easat-9410	305	5	moderates	moderate	VERB
easat-9410	305	6	the	the	DET
easat-9410	305	7	effect	effect	NOUN
easat-9410	305	8	of	of	ADP
easat-9410	305	9	technology	technology	NOUN
easat-9410	305	10	adoption	adoption	NOUN
easat-9410	305	11	on	on	ADP
easat-9410	305	12	tax	tax	NOUN
easat-9410	305	13	compliance	compliance	NOUN
easat-9410	305	14	.	.	PUNCT
easat-9410	306	1	with	with	ADP
easat-9410	306	2	p	p	NOUN
easat-9410	306	3	-	-	PUNCT
easat-9410	306	4	values	value	NOUN
easat-9410	306	5	of	of	ADP
easat-9410	306	6	0.035	0.035	NUM
easat-9410	306	7	(	(	PUNCT
easat-9410	306	8	<	<	X
easat-9410	306	9	0.05	0.05	NUM
easat-9410	306	10	)	)	PUNCT
easat-9410	306	11	.	.	PUNCT
easat-9410	307	1	thus	thus	ADV
easat-9410	307	2	.	.	PUNCT
easat-9410	308	1	h6	h6	PROPN
easat-9410	308	2	is	be	AUX
easat-9410	308	3	accepted	accept	VERB
easat-9410	308	4	.	.	PUNCT
easat-9410	308	5	indicating	indicate	VERB
easat-9410	308	6	that	that	SCONJ
easat-9410	308	7	risk	risk	NOUN
easat-9410	308	8	preference	preference	NOUN
easat-9410	308	9	influences	influence	VERB
easat-9410	308	10	whether	whether	SCONJ
easat-9410	308	11	individuals	individual	NOUN
easat-9410	308	12	will	will	AUX
easat-9410	308	13	be	be	AUX
easat-9410	308	14	more	more	ADJ
easat-9410	308	15	tax	tax	NOUN
easat-9410	308	16	compliant	compliant	NOUN
easat-9410	308	17	after	after	ADP
easat-9410	308	18	using	use	VERB
easat-9410	308	19	technology	technology	NOUN
easat-9410	308	20	.	.	PUNCT
easat-9410	309	1	5	5	X
easat-9410	309	2	.	.	X
easat-9410	309	3	discussion	discussion	NOUN
easat-9410	309	4	in	in	ADP
easat-9410	309	5	this	this	DET
easat-9410	309	6	study	study	NOUN
easat-9410	309	7	.	.	PUNCT
easat-9410	310	1	h1	h1	PROPN
easat-9410	310	2	is	be	AUX
easat-9410	310	3	accepted	accept	VERB
easat-9410	310	4	.	.	PUNCT
easat-9410	311	1	this	this	PRON
easat-9410	311	2	means	mean	VERB
easat-9410	311	3	that	that	SCONJ
easat-9410	311	4	tax	tax	NOUN
easat-9410	311	5	knowledge	knowledge	NOUN
easat-9410	311	6	has	have	VERB
easat-9410	311	7	a	a	DET
easat-9410	311	8	significant	significant	ADJ
easat-9410	311	9	effect	effect	NOUN
easat-9410	311	10	on	on	ADP
easat-9410	311	11	tax	tax	NOUN
easat-9410	311	12	compliance	compliance	NOUN
easat-9410	311	13	.	.	PUNCT
easat-9410	312	1	tax	tax	NOUN
easat-9410	312	2	knowledge	knowledge	NOUN
easat-9410	312	3	is	be	AUX
easat-9410	312	4	one	one	NUM
easat-9410	312	5	of	of	ADP
easat-9410	312	6	the	the	DET
easat-9410	312	7	important	important	ADJ
easat-9410	312	8	factors	factor	NOUN
easat-9410	312	9	that	that	PRON
easat-9410	312	10	encourages	encourage	VERB
easat-9410	312	11	individuals	individual	NOUN
easat-9410	312	12	or	or	CCONJ
easat-9410	312	13	businesses	business	NOUN
easat-9410	312	14	to	to	PART
easat-9410	312	15	fulfill	fulfill	VERB
easat-9410	312	16	tax	tax	NOUN
easat-9410	312	17	obligations	obligation	NOUN
easat-9410	312	18	.	.	PUNCT
easat-9410	313	1	taxpayers	taxpayer	NOUN
easat-9410	313	2	who	who	PRON
easat-9410	313	3	have	have	VERB
easat-9410	313	4	good	good	ADJ
easat-9410	313	5	tax	tax	NOUN
easat-9410	313	6	knowledge	knowledge	NOUN
easat-9410	313	7	will	will	AUX
easat-9410	313	8	more	more	ADV
easat-9410	313	9	easily	easily	ADV
easat-9410	313	10	understand	understand	VERB
easat-9410	313	11	tax	tax	NOUN
easat-9410	313	12	provisions	provision	NOUN
easat-9410	313	13	.	.	PUNCT
easat-9410	314	1	reporting	report	VERB
easat-9410	314	2	procedures	procedure	NOUN
easat-9410	314	3	.	.	PUNCT
easat-9410	315	1	and	and	CCONJ
easat-9410	315	2	correct	correct	VERB
easat-9410	315	3	payment	payment	NOUN
easat-9410	315	4	procedures	procedure	NOUN
easat-9410	315	5	.	.	PUNCT
easat-9410	316	1	good	good	ADJ
easat-9410	316	2	tax	tax	NOUN
easat-9410	316	3	knowledge	knowledge	NOUN
easat-9410	316	4	helps	help	VERB
easat-9410	316	5	taxpayers	taxpayer	NOUN
easat-9410	316	6	avoid	avoid	VERB
easat-9410	316	7	mistakes	mistake	NOUN
easat-9410	316	8	when	when	SCONJ
easat-9410	316	9	reporting	report	VERB
easat-9410	316	10	or	or	CCONJ
easat-9410	316	11	paying	pay	VERB
easat-9410	316	12	taxes	taxis	NOUN
easat-9410	316	13	.	.	PUNCT
easat-9410	317	1	in	in	ADP
easat-9410	317	2	this	this	DET
easat-9410	317	3	study	study	NOUN
easat-9410	317	4	.	.	PUNCT
easat-9410	318	1	most	most	ADJ
easat-9410	318	2	generation	generation	NOUN
easat-9410	318	3	z	z	NOUN
easat-9410	318	4	individuals	individual	NOUN
easat-9410	318	5	who	who	PRON
easat-9410	318	6	have	have	AUX
easat-9410	318	7	become	become	VERB
easat-9410	318	8	taxpayers	taxpayer	NOUN
easat-9410	318	9	demonstrate	demonstrate	VERB
easat-9410	318	10	a	a	DET
easat-9410	318	11	good	good	ADJ
easat-9410	318	12	understanding	understanding	NOUN
easat-9410	318	13	of	of	ADP
easat-9410	318	14	taxation	taxation	NOUN
easat-9410	318	15	provisions	provision	NOUN
easat-9410	318	16	.	.	PUNCT
easat-9410	319	1	which	which	PRON
easat-9410	319	2	provides	provide	VERB
easat-9410	319	3	them	they	PRON
easat-9410	319	4	with	with	ADP
easat-9410	319	5	the	the	DET
easat-9410	319	6	confidence	confidence	NOUN
easat-9410	319	7	to	to	PART
easat-9410	319	8	carry	carry	VERB
easat-9410	319	9	out	out	ADP
easat-9410	319	10	their	their	PRON
easat-9410	319	11	responsibilities	responsibility	NOUN
easat-9410	319	12	without	without	ADP
easat-9410	319	13	confusion	confusion	NOUN
easat-9410	319	14	.	.	PUNCT
easat-9410	320	1	thereby	thereby	ADV
easat-9410	320	2	increasing	increase	VERB
easat-9410	320	3	taxpayer	taxpayer	NOUN
easat-9410	320	4	compliance	compliance	NOUN
easat-9410	320	5	.	.	PUNCT
easat-9410	321	1	the	the	DET
easat-9410	321	2	results	result	NOUN
easat-9410	321	3	of	of	ADP
easat-9410	321	4	this	this	DET
easat-9410	321	5	test	test	NOUN
easat-9410	321	6	align	align	NOUN
easat-9410	321	7	with	with	ADP
easat-9410	321	8	attribution	attribution	NOUN
easat-9410	321	9	theory	theory	NOUN
easat-9410	321	10	.	.	PUNCT
easat-9410	322	1	which	which	PRON
easat-9410	322	2	posits	posit	VERB
easat-9410	322	3	that	that	SCONJ
easat-9410	322	4	both	both	CCONJ
easat-9410	322	5	internal	internal	ADJ
easat-9410	322	6	and	and	CCONJ
easat-9410	322	7	external	external	ADJ
easat-9410	322	8	factors	factor	NOUN
easat-9410	322	9	can	can	AUX
easat-9410	322	10	influence	influence	VERB
easat-9410	322	11	individual	individual	ADJ
easat-9410	322	12	behavior	behavior	NOUN
easat-9410	322	13	.	.	PUNCT
easat-9410	323	1	in	in	ADP
easat-9410	323	2	this	this	DET
easat-9410	323	3	case	case	NOUN
easat-9410	323	4	.	.	PUNCT
easat-9410	324	1	tax	tax	NOUN
easat-9410	324	2	knowledge	knowledge	NOUN
easat-9410	324	3	is	be	AUX
easat-9410	324	4	an	an	DET
easat-9410	324	5	internal	internal	ADJ
easat-9410	324	6	factor	factor	NOUN
easat-9410	324	7	that	that	PRON
easat-9410	324	8	affects	affect	VERB
easat-9410	324	9	the	the	DET
easat-9410	324	10	compliance	compliance	NOUN
easat-9410	324	11	of	of	ADP
easat-9410	324	12	gen	gen	PROPN
easat-9410	324	13	z	z	NOUN
easat-9410	324	14	taxpayers	taxpayer	NOUN
easat-9410	324	15	.	.	PUNCT
easat-9410	325	1	this	this	DET
easat-9410	325	2	research	research	NOUN
easat-9410	325	3	aligns	align	VERB
easat-9410	325	4	with	with	ADP
easat-9410	325	5	the	the	DET
easat-9410	325	6	findings	finding	NOUN
easat-9410	325	7	of	of	ADP
easat-9410	325	8	dini	dini	NOUN
easat-9410	325	9	,	,	PUNCT
easat-9410	325	10	et	et	PROPN
easat-9410	325	11	al	al	PROPN
easat-9410	325	12	.	.	PUNCT
easat-9410	326	1	[	[	X
easat-9410	326	2	69	69	NUM
easat-9410	326	3	]	]	SYM
easat-9410	326	4	.	.	PUNCT
easat-9410	326	5	santoso	santoso	PROPN
easat-9410	326	6	,	,	PUNCT
easat-9410	326	7	et	et	PROPN
easat-9410	326	8	al	al	PROPN
easat-9410	326	9	.	.	PUNCT
easat-9410	327	1	[	[	X
easat-9410	327	2	33	33	NUM
easat-9410	327	3	]	]	PUNCT
easat-9410	327	4	and	and	CCONJ
easat-9410	327	5	muttaqin	muttaqin	VERB
easat-9410	328	1	[	[	X
easat-9410	328	2	70	70	NUM
easat-9410	328	3	]	]	PUNCT
easat-9410	328	4	.	.	PUNCT
easat-9410	329	1	which	which	PRON
easat-9410	329	2	suggest	suggest	VERB
easat-9410	329	3	that	that	SCONJ
easat-9410	329	4	higher	high	ADJ
easat-9410	329	5	tax	tax	NOUN
easat-9410	329	6	knowledge	knowledge	NOUN
easat-9410	329	7	will	will	AUX
easat-9410	329	8	lead	lead	VERB
easat-9410	329	9	to	to	ADP
easat-9410	329	10	increased	increase	VERB
easat-9410	329	11	taxpayer	taxpayer	NOUN
easat-9410	329	12	compliance	compliance	NOUN
easat-9410	329	13	.	.	PUNCT
easat-9410	330	1	h2	h2	PROPN
easat-9410	330	2	is	be	AUX
easat-9410	330	3	rejected	reject	VERB
easat-9410	330	4	.	.	PUNCT
easat-9410	331	1	which	which	PRON
easat-9410	331	2	means	mean	VERB
easat-9410	331	3	tax	tax	NOUN
easat-9410	331	4	sanctions	sanction	NOUN
easat-9410	331	5	can	can	AUX
easat-9410	331	6	not	not	PART
easat-9410	331	7	affect	affect	VERB
easat-9410	331	8	tax	tax	NOUN
easat-9410	331	9	compliance	compliance	NOUN
easat-9410	331	10	in	in	ADP
easat-9410	331	11	generation	generation	NOUN
easat-9410	331	12	z	z	NOUN
easat-9410	331	13	and	and	CCONJ
easat-9410	331	14	compel	compel	VERB
easat-9410	331	15	them	they	PRON
easat-9410	331	16	to	to	PART
easat-9410	331	17	fulfill	fulfill	VERB
easat-9410	331	18	their	their	PRON
easat-9410	331	19	tax	tax	NOUN
easat-9410	331	20	obligations	obligation	NOUN
easat-9410	331	21	.	.	PUNCT
easat-9410	332	1	the	the	DET
easat-9410	332	2	stricter	strict	ADJ
easat-9410	332	3	or	or	CCONJ
easat-9410	332	4	heavier	heavy	ADJ
easat-9410	332	5	the	the	DET
easat-9410	332	6	tax	tax	NOUN
easat-9410	332	7	sanctions	sanction	NOUN
easat-9410	332	8	imposed	impose	VERB
easat-9410	332	9	on	on	ADP
easat-9410	332	10	taxpayers	taxpayer	NOUN
easat-9410	332	11	.	.	PUNCT
easat-9410	333	1	the	the	DET
easat-9410	333	2	lower	low	ADJ
easat-9410	333	3	the	the	DET
easat-9410	333	4	level	level	NOUN
easat-9410	333	5	of	of	ADP
easat-9410	333	6	compliance	compliance	NOUN
easat-9410	333	7	will	will	AUX
easat-9410	333	8	be	be	AUX
easat-9410	333	9	.	.	PUNCT
easat-9410	334	1	the	the	DET
easat-9410	334	2	results	result	NOUN
easat-9410	334	3	of	of	ADP
easat-9410	334	4	this	this	DET
easat-9410	334	5	test	test	NOUN
easat-9410	334	6	align	align	NOUN
easat-9410	334	7	with	with	ADP
easat-9410	334	8	attribution	attribution	NOUN
easat-9410	334	9	theory	theory	NOUN
easat-9410	334	10	.	.	PUNCT
easat-9410	335	1	which	which	PRON
easat-9410	335	2	posits	posit	VERB
easat-9410	335	3	that	that	SCONJ
easat-9410	335	4	individual	individual	ADJ
easat-9410	335	5	behavior	behavior	NOUN
easat-9410	335	6	can	can	AUX
easat-9410	335	7	be	be	AUX
easat-9410	335	8	influenced	influence	VERB
easat-9410	335	9	by	by	ADP
easat-9410	335	10	both	both	CCONJ
easat-9410	335	11	internal	internal	ADJ
easat-9410	335	12	and	and	CCONJ
easat-9410	335	13	external	external	ADJ
easat-9410	335	14	factors	factor	NOUN
easat-9410	335	15	.	.	PUNCT
easat-9410	336	1	according	accord	VERB
easat-9410	336	2	to	to	ADP
easat-9410	336	3	attribution	attribution	NOUN
easat-9410	336	4	theory	theory	NOUN
easat-9410	336	5	.	.	PUNCT
easat-9410	337	1	tax	tax	NOUN
easat-9410	337	2	sanctions	sanction	NOUN
easat-9410	337	3	are	be	AUX
easat-9410	337	4	external	external	ADJ
easat-9410	337	5	causes	cause	NOUN
easat-9410	337	6	that	that	PRON
easat-9410	337	7	can	can	AUX
easat-9410	337	8	influence	influence	VERB
easat-9410	337	9	taxpayer	taxpayer	NOUN
easat-9410	337	10	compliance	compliance	NOUN
easat-9410	337	11	in	in	ADP
easat-9410	337	12	terms	term	NOUN
easat-9410	337	13	of	of	ADP
easat-9410	337	14	tax	tax	NOUN
easat-9410	337	15	payment	payment	NOUN
easat-9410	337	16	.	.	PUNCT
easat-9410	338	1	however	however	ADV
easat-9410	338	2	.	.	PUNCT
easat-9410	339	1	in	in	ADP
easat-9410	339	2	reality	reality	NOUN
easat-9410	339	3	.	.	PUNCT
easat-9410	340	1	this	this	DET
easat-9410	340	2	study	study	NOUN
easat-9410	340	3	does	do	AUX
easat-9410	340	4	not	not	PART
easat-9410	340	5	support	support	VERB
easat-9410	340	6	attribution	attribution	NOUN
easat-9410	340	7	theory	theory	NOUN
easat-9410	340	8	.	.	PUNCT
easat-9410	341	1	this	this	PRON
easat-9410	341	2	is	be	AUX
easat-9410	341	3	because	because	SCONJ
easat-9410	341	4	whether	whether	SCONJ
easat-9410	341	5	or	or	CCONJ
easat-9410	341	6	not	not	PART
easat-9410	341	7	a	a	DET
easat-9410	341	8	person	person	NOUN
easat-9410	341	9	is	be	AUX
easat-9410	341	10	obedient	obedient	ADJ
easat-9410	341	11	in	in	ADP
easat-9410	341	12	paying	pay	VERB
easat-9410	341	13	taxes	taxis	NOUN
easat-9410	341	14	depends	depend	VERB
easat-9410	341	15	on	on	ADP
easat-9410	341	16	self	self	NOUN
easat-9410	341	17	-	-	PUNCT
easat-9410	341	18	awareness	awareness	NOUN
easat-9410	341	19	.	.	PUNCT
easat-9410	342	1	so	so	SCONJ
easat-9410	342	2	that	that	SCONJ
easat-9410	342	3	the	the	DET
easat-9410	342	4	sanctions	sanction	NOUN
easat-9410	342	5	set	set	VERB
easat-9410	342	6	have	have	VERB
easat-9410	342	7	no	no	DET
easat-9410	342	8	effect	effect	NOUN
easat-9410	342	9	.	.	PUNCT
easat-9410	343	1	this	this	DET
easat-9410	343	2	research	research	NOUN
easat-9410	343	3	is	be	AUX
easat-9410	343	4	in	in	ADP
easat-9410	343	5	line	line	NOUN
easat-9410	343	6	with	with	ADP
easat-9410	343	7	manuel	manuel	NOUN
easat-9410	343	8	and	and	CCONJ
easat-9410	343	9	jonnardi	jonnardi	NOUN
easat-9410	343	10	[	[	X
easat-9410	343	11	71	71	NUM
easat-9410	343	12	]	]	SYM
easat-9410	343	13	.	.	PUNCT
easat-9410	344	1	tuli	tuli	NOUN
easat-9410	344	2	,	,	PUNCT
easat-9410	344	3	et	et	PROPN
easat-9410	344	4	al	al	PROPN
easat-9410	344	5	.	.	PUNCT
easat-9410	345	1	[	[	X
easat-9410	345	2	72	72	NUM
easat-9410	345	3	]	]	PUNCT
easat-9410	345	4	and	and	CCONJ
easat-9410	345	5	dini	dini	NOUN
easat-9410	345	6	,	,	PUNCT
easat-9410	345	7	et	et	PROPN
easat-9410	345	8	al	al	PROPN
easat-9410	345	9	.	.	PUNCT
easat-9410	346	1	[	[	X
easat-9410	346	2	69	69	NUM
easat-9410	346	3	]	]	PUNCT
easat-9410	346	4	.	.	PUNCT
easat-9410	347	1	saying	say	VERB
easat-9410	347	2	tax	tax	NOUN
easat-9410	347	3	sanctions	sanction	NOUN
easat-9410	347	4	do	do	AUX
easat-9410	347	5	not	not	PART
easat-9410	347	6	have	have	VERB
easat-9410	347	7	a	a	DET
easat-9410	347	8	significant	significant	ADJ
easat-9410	347	9	effect	effect	NOUN
easat-9410	347	10	on	on	ADP
easat-9410	347	11	individual	individual	ADJ
easat-9410	347	12	taxpayers	taxpayer	NOUN
easat-9410	347	13	.	.	PUNCT
easat-9410	348	1	h3	h3	NOUN
easat-9410	348	2	is	be	AUX
easat-9410	348	3	accepted	accept	VERB
easat-9410	348	4	.	.	PUNCT
easat-9410	349	1	indicating	indicate	VERB
easat-9410	349	2	that	that	SCONJ
easat-9410	349	3	the	the	DET
easat-9410	349	4	adoption	adoption	NOUN
easat-9410	349	5	of	of	ADP
easat-9410	349	6	tax	tax	NOUN
easat-9410	349	7	technology	technology	NOUN
easat-9410	349	8	increases	increase	VERB
easat-9410	349	9	the	the	DET
easat-9410	349	10	compliance	compliance	NOUN
easat-9410	349	11	of	of	ADP
easat-9410	349	12	generation	generation	NOUN
easat-9410	349	13	z	z	NOUN
easat-9410	349	14	taxpayers	taxpayer	NOUN
easat-9410	349	15	in	in	ADP
easat-9410	349	16	indonesia	indonesia	PROPN
easat-9410	349	17	.	.	PUNCT
easat-9410	350	1	digital	digital	PROPN
easat-9410	350	2	systems	system	NOUN
easat-9410	350	3	.	.	PUNCT
easat-9410	351	1	such	such	ADJ
easat-9410	351	2	as	as	ADP
easat-9410	351	3	e	e	NOUN
easat-9410	351	4	-	-	NOUN
easat-9410	351	5	registration	registration	NOUN
easat-9410	351	6	.	.	PUNCT
easat-9410	352	1	e	e	X
easat-9410	352	2	-	-	NOUN
easat-9410	352	3	filing	filing	NOUN
easat-9410	352	4	.	.	PUNCT
easat-9410	353	1	and	and	CCONJ
easat-9410	353	2	e	e	X
easat-9410	353	3	-	-	NOUN
easat-9410	353	4	billing	billing	NOUN
easat-9410	353	5	.	.	PUNCT
easat-9410	354	1	enable	enable	VERB
easat-9410	354	2	efficient	efficient	ADJ
easat-9410	354	3	tax	tax	NOUN
easat-9410	354	4	reporting	reporting	NOUN
easat-9410	354	5	and	and	CCONJ
easat-9410	354	6	paying	pay	VERB
easat-9410	354	7	taxes	taxis	NOUN
easat-9410	354	8	.	.	PUNCT
easat-9410	355	1	eliminating	eliminate	VERB
easat-9410	355	2	time	time	NOUN
easat-9410	355	3	and	and	CCONJ
easat-9410	355	4	place	place	NOUN
easat-9410	355	5	restrictions	restriction	NOUN
easat-9410	355	6	.	.	PUNCT
easat-9410	356	1	the	the	DET
easat-9410	356	2	tech	tech	NOUN
easat-9410	356	3	-	-	PUNCT
easat-9410	356	4	savvy	savvy	VERB
easat-9410	356	5	generation	generation	NOUN
easat-9410	356	6	z	z	NOUN
easat-9410	356	7	greatly	greatly	ADV
easat-9410	356	8	benefits	benefit	VERB
easat-9410	356	9	from	from	ADP
easat-9410	356	10	this	this	DET
easat-9410	356	11	ease	ease	NOUN
easat-9410	356	12	of	of	ADP
easat-9410	356	13	access	access	NOUN
easat-9410	356	14	.	.	PUNCT
easat-9410	357	1	this	this	PRON
easat-9410	357	2	aligns	align	VERB
easat-9410	357	3	with	with	ADP
easat-9410	357	4	attribution	attribution	NOUN
easat-9410	357	5	theory	theory	NOUN
easat-9410	357	6	.	.	PUNCT
easat-9410	358	1	as	as	ADP
easat-9410	358	2	e	e	NOUN
easat-9410	358	3	-	-	NOUN
easat-9410	358	4	filing	filing	NOUN
easat-9410	358	5	.	.	PUNCT
easat-9410	359	1	an	an	DET
easat-9410	359	2	external	external	ADJ
easat-9410	359	3	technological	technological	ADJ
easat-9410	359	4	innovation	innovation	NOUN
easat-9410	359	5	.	.	PUNCT
easat-9410	359	6	motivates	motivate	VERB
easat-9410	359	7	taxpayers	taxpayer	NOUN
easat-9410	359	8	by	by	ADP
easat-9410	359	9	providing	provide	VERB
easat-9410	359	10	comfort	comfort	NOUN
easat-9410	359	11	and	and	CCONJ
easat-9410	359	12	speed	speed	NOUN
easat-9410	359	13	of	of	ADP
easat-9410	359	14	reporting	reporting	NOUN
easat-9410	359	15	.	.	PUNCT
easat-9410	360	1	thereby	thereby	ADV
easat-9410	360	2	increasing	increase	VERB
easat-9410	360	3	timely	timely	ADJ
easat-9410	360	4	compliance	compliance	NOUN
easat-9410	360	5	.	.	PUNCT
easat-9410	361	1	this	this	DET
easat-9410	361	2	research	research	NOUN
easat-9410	361	3	aligns	align	VERB
easat-9410	361	4	with	with	ADP
easat-9410	361	5	mandasari	mandasari	PROPN
easat-9410	361	6	[	[	X
easat-9410	361	7	73	73	NUM
easat-9410	361	8	]	]	PUNCT
easat-9410	361	9	.	.	PUNCT
easat-9410	362	1	which	which	PRON
easat-9410	362	2	states	state	VERB
easat-9410	362	3	that	that	SCONJ
easat-9410	362	4	the	the	DET
easat-9410	362	5	use	use	NOUN
easat-9410	362	6	of	of	ADP
easat-9410	362	7	technology	technology	NOUN
easat-9410	362	8	affects	affect	VERB
easat-9410	362	9	taxpayer	taxpayer	NOUN
easat-9410	362	10	compliance	compliance	NOUN
easat-9410	362	11	.	.	PUNCT
easat-9410	363	1	h4	h4	PROPN
easat-9410	363	2	is	be	AUX
easat-9410	363	3	rejected	reject	VERB
easat-9410	363	4	.	.	PUNCT
easat-9410	364	1	so	so	ADV
easat-9410	364	2	,	,	PUNCT
easat-9410	364	3	in	in	ADP
easat-9410	364	4	this	this	DET
easat-9410	364	5	finding	finding	NOUN
easat-9410	364	6	.	.	PUNCT
easat-9410	365	1	risk	risk	NOUN
easat-9410	365	2	preference	preference	NOUN
easat-9410	365	3	does	do	AUX
easat-9410	365	4	not	not	PART
easat-9410	365	5	strengthen	strengthen	VERB
easat-9410	365	6	the	the	DET
easat-9410	365	7	effect	effect	NOUN
easat-9410	365	8	of	of	ADP
easat-9410	365	9	tax	tax	NOUN
easat-9410	365	10	knowledge	knowledge	NOUN
easat-9410	365	11	on	on	ADP
easat-9410	365	12	tax	tax	NOUN
easat-9410	365	13	compliance	compliance	NOUN
easat-9410	365	14	in	in	ADP
easat-9410	365	15	generation	generation	NOUN
easat-9410	365	16	z.	z.	PROPN
easat-9410	366	1	this	this	PRON
easat-9410	366	2	suggests	suggest	VERB
easat-9410	366	3	that	that	SCONJ
easat-9410	366	4	although	although	SCONJ
easat-9410	366	5	prospect	prospect	NOUN
easat-9410	366	6	theory	theory	NOUN
easat-9410	366	7	states	state	VERB
easat-9410	366	8	that	that	PRON
easat-9410	366	9	risk	risk	NOUN
easat-9410	366	10	preference	preference	NOUN
easat-9410	366	11	can	can	AUX
easat-9410	366	12	influence	influence	VERB
easat-9410	366	13	decisions	decision	NOUN
easat-9410	366	14	.	.	PUNCT
easat-9410	367	1	in	in	ADP
easat-9410	367	2	this	this	DET
easat-9410	367	3	context	context	NOUN
easat-9410	367	4	.	.	PUNCT
easat-9410	368	1	tax	tax	NOUN
easat-9410	368	2	knowledge	knowledge	NOUN
easat-9410	368	3	appears	appear	VERB
easat-9410	368	4	to	to	PART
easat-9410	368	5	have	have	VERB
easat-9410	368	6	a	a	DET
easat-9410	368	7	greater	great	ADJ
easat-9410	368	8	role	role	NOUN
easat-9410	368	9	in	in	ADP
easat-9410	368	10	motivating	motivate	VERB
easat-9410	368	11	tax	tax	NOUN
easat-9410	368	12	compliance	compliance	NOUN
easat-9410	368	13	.	.	PUNCT
easat-9410	369	1	regardless	regardless	ADV
easat-9410	369	2	of	of	ADP
easat-9410	369	3	how	how	SCONJ
easat-9410	369	4	generation	generation	NOUN
easat-9410	369	5	z	z	NOUN
easat-9410	369	6	perceives	perceive	VERB
easat-9410	369	7	the	the	DET
easat-9410	369	8	risks	risk	NOUN
easat-9410	369	9	or	or	CCONJ
easat-9410	369	10	losses	loss	NOUN
easat-9410	369	11	associated	associate	VERB
easat-9410	369	12	with	with	ADP
easat-9410	369	13	tax	tax	NOUN
easat-9410	369	14	avoidance	avoidance	NOUN
easat-9410	369	15	.	.	PUNCT
easat-9410	370	1	in	in	ADP
easat-9410	370	2	other	other	ADJ
easat-9410	370	3	words	word	NOUN
easat-9410	370	4	.	.	PUNCT
easat-9410	371	1	better	well	ADJ
easat-9410	371	2	knowledge	knowledge	NOUN
easat-9410	371	3	about	about	ADP
easat-9410	371	4	taxes	taxis	NOUN
easat-9410	371	5	may	may	AUX
easat-9410	371	6	be	be	AUX
easat-9410	371	7	more	more	ADV
easat-9410	371	8	effective	effective	ADJ
easat-9410	371	9	in	in	ADP
easat-9410	371	10	increasing	increase	VERB
easat-9410	371	11	tax	tax	NOUN
easat-9410	371	12	compliance	compliance	NOUN
easat-9410	371	13	than	than	ADP
easat-9410	371	14	the	the	DET
easat-9410	371	15	perceived	perceive	VERB
easat-9410	371	16	risk	risk	NOUN
easat-9410	371	17	that	that	PRON
easat-9410	371	18	taxpayers	taxpayer	NOUN
easat-9410	371	19	hold	hold	VERB
easat-9410	371	20	.	.	PUNCT
easat-9410	372	1	while	while	SCONJ
easat-9410	372	2	prospect	prospect	NOUN
easat-9410	372	3	theory	theory	NOUN
easat-9410	372	4	suggests	suggest	VERB
easat-9410	372	5	that	that	SCONJ
easat-9410	372	6	risk	risk	NOUN
easat-9410	372	7	preferences	preference	NOUN
easat-9410	372	8	may	may	AUX
easat-9410	372	9	interact	interact	VERB
easat-9410	372	10	with	with	ADP
easat-9410	372	11	tax	tax	NOUN
easat-9410	372	12	knowledge	knowledge	NOUN
easat-9410	372	13	to	to	ADP
easat-9410	372	14	moderate	moderate	ADJ
easat-9410	372	15	compliance	compliance	NOUN
easat-9410	372	16	.	.	PUNCT
easat-9410	373	1	this	this	DET
easat-9410	373	2	study	study	NOUN
easat-9410	373	3	reveals	reveal	VERB
easat-9410	373	4	that	that	SCONJ
easat-9410	373	5	for	for	ADP
easat-9410	373	6	generation	generation	NOUN
easat-9410	373	7	z.	z.	PROPN
easat-9410	373	8	tax	tax	NOUN
easat-9410	373	9	knowledge	knowledge	NOUN
easat-9410	373	10	is	be	AUX
easat-9410	373	11	a	a	DET
easat-9410	373	12	more	more	ADV
easat-9410	373	13	dominant	dominant	ADJ
easat-9410	373	14	factor	factor	NOUN
easat-9410	373	15	than	than	ADP
easat-9410	373	16	risk	risk	NOUN
easat-9410	373	17	factors	factor	NOUN
easat-9410	373	18	in	in	ADP
easat-9410	373	19	determining	determine	VERB
easat-9410	373	20	their	their	PRON
easat-9410	373	21	compliance	compliance	NOUN
easat-9410	373	22	.	.	PUNCT
easat-9410	374	1	an	an	DET
easat-9410	374	2	individual	individual	NOUN
easat-9410	374	3	's	's	PART
easat-9410	374	4	high	high	ADJ
easat-9410	374	5	level	level	NOUN
easat-9410	374	6	of	of	ADP
easat-9410	374	7	tax	tax	NOUN
easat-9410	374	8	knowledge	knowledge	NOUN
easat-9410	374	9	does	do	AUX
easat-9410	374	10	not	not	PART
easat-9410	374	11	always	always	ADV
easat-9410	374	12	guarantee	guarantee	VERB
easat-9410	374	13	compliance	compliance	NOUN
easat-9410	374	14	with	with	ADP
easat-9410	374	15	tax	tax	NOUN
easat-9410	374	16	obligations	obligation	NOUN
easat-9410	374	17	.	.	PUNCT
easat-9410	375	1	especially	especially	ADV
easat-9410	375	2	when	when	SCONJ
easat-9410	375	3	they	they	PRON
easat-9410	375	4	are	be	AUX
easat-9410	375	5	faced	face	VERB
easat-9410	375	6	with	with	ADP
easat-9410	375	7	a	a	DET
easat-9410	375	8	situation	situation	NOUN
easat-9410	375	9	involving	involve	VERB
easat-9410	375	10	a	a	DET
easat-9410	375	11	high	high	ADJ
easat-9410	375	12	level	level	NOUN
easat-9410	375	13	of	of	ADP
easat-9410	375	14	risk	risk	NOUN
easat-9410	375	15	.	.	PUNCT
easat-9410	376	1	this	this	DET
easat-9410	376	2	research	research	NOUN
easat-9410	376	3	is	be	AUX
easat-9410	376	4	in	in	ADP
easat-9410	376	5	line	line	NOUN
easat-9410	376	6	with	with	ADP
easat-9410	376	7	setiawati	setiawati	NOUN
easat-9410	376	8	and	and	CCONJ
easat-9410	376	9	pardosi	pardosi	NOUN
easat-9410	376	10	[	[	X
easat-9410	376	11	27	27	NUM
easat-9410	376	12	]	]	PUNCT
easat-9410	376	13	.	.	PUNCT
easat-9410	377	1	734	734	NUM
easat-9410	377	2	edelweiss	edelweiss	PROPN
easat-9410	377	3	applied	apply	VERB
easat-9410	377	4	science	science	NOUN
easat-9410	377	5	and	and	CCONJ
easat-9410	377	6	technology	technology	NOUN
easat-9410	377	7	issn	issn	PROPN
easat-9410	377	8	:	:	PUNCT
easat-9410	377	9	2576	2576	NUM
easat-9410	377	10	-	-	SYM
easat-9410	377	11	8484	8484	NUM
easat-9410	377	12	vol	vol	NOUN
easat-9410	377	13	.	.	PROPN
easat-9410	378	1	9	9	NUM
easat-9410	378	2	,	,	PUNCT
easat-9410	378	3	no	no	INTJ
easat-9410	378	4	.	.	NOUN
easat-9410	378	5	8	8	NUM
easat-9410	378	6	:	:	PUNCT
easat-9410	378	7	722	722	NUM
easat-9410	378	8	-	-	SYM
easat-9410	378	9	738	738	NUM
easat-9410	378	10	,	,	PUNCT
easat-9410	378	11	2025	2025	NUM
easat-9410	378	12	doi	doi	NOUN
easat-9410	378	13	:	:	PUNCT
easat-9410	378	14	10.55214/2576	10.55214/2576	NUM
easat-9410	378	15	-	-	SYM
easat-9410	378	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	379	1	©	©	PROPN
easat-9410	379	2	2025	2025	NUM
easat-9410	379	3	by	by	ADP
easat-9410	379	4	the	the	DET
easat-9410	379	5	authors	author	NOUN
easat-9410	379	6	;	;	PUNCT
easat-9410	379	7	licensee	licensee	PROPN
easat-9410	379	8	learning	learning	NOUN
easat-9410	379	9	gate	gate	NOUN
easat-9410	379	10	which	which	PRON
easat-9410	379	11	states	state	VERB
easat-9410	379	12	that	that	SCONJ
easat-9410	379	13	risk	risk	NOUN
easat-9410	379	14	preference	preference	NOUN
easat-9410	379	15	does	do	AUX
easat-9410	379	16	not	not	PART
easat-9410	379	17	moderate	moderate	VERB
easat-9410	379	18	the	the	DET
easat-9410	379	19	relationship	relationship	NOUN
easat-9410	379	20	between	between	ADP
easat-9410	379	21	tax	tax	NOUN
easat-9410	379	22	knowledge	knowledge	NOUN
easat-9410	379	23	and	and	CCONJ
easat-9410	379	24	taxpayer	taxpayer	NOUN
easat-9410	379	25	compliance	compliance	NOUN
easat-9410	379	26	.	.	PUNCT
easat-9410	380	1	h5	h5	PROPN
easat-9410	380	2	is	be	AUX
easat-9410	380	3	rejected	reject	VERB
easat-9410	380	4	.	.	PUNCT
easat-9410	381	1	meaning	mean	VERB
easat-9410	381	2	that	that	SCONJ
easat-9410	381	3	the	the	DET
easat-9410	381	4	level	level	NOUN
easat-9410	381	5	of	of	ADP
easat-9410	381	6	risk	risk	NOUN
easat-9410	381	7	preference	preference	NOUN
easat-9410	381	8	possessed	possess	VERB
easat-9410	381	9	by	by	ADP
easat-9410	381	10	taxpayers	taxpayer	NOUN
easat-9410	381	11	.	.	PUNCT
easat-9410	382	1	especially	especially	ADV
easat-9410	382	2	generation	generation	NOUN
easat-9410	382	3	z.	z.	PROPN
easat-9410	382	4	does	do	AUX
easat-9410	382	5	not	not	PART
easat-9410	382	6	strengthen	strengthen	VERB
easat-9410	382	7	the	the	DET
easat-9410	382	8	effect	effect	NOUN
easat-9410	382	9	of	of	ADP
easat-9410	382	10	tax	tax	NOUN
easat-9410	382	11	sanctions	sanction	NOUN
easat-9410	382	12	on	on	ADP
easat-9410	382	13	their	their	PRON
easat-9410	382	14	level	level	NOUN
easat-9410	382	15	of	of	ADP
easat-9410	382	16	compliance	compliance	NOUN
easat-9410	382	17	.	.	PUNCT
easat-9410	383	1	one	one	NUM
easat-9410	383	2	possible	possible	ADJ
easat-9410	383	3	cause	cause	NOUN
easat-9410	383	4	is	be	AUX
easat-9410	383	5	the	the	DET
easat-9410	383	6	application	application	NOUN
easat-9410	383	7	of	of	ADP
easat-9410	383	8	administrative	administrative	ADJ
easat-9410	383	9	and	and	CCONJ
easat-9410	383	10	criminal	criminal	ADJ
easat-9410	383	11	sanctions	sanction	NOUN
easat-9410	383	12	.	.	PUNCT
easat-9410	384	1	which	which	PRON
easat-9410	384	2	are	be	AUX
easat-9410	384	3	still	still	ADV
easat-9410	384	4	considered	consider	VERB
easat-9410	384	5	light	light	NOUN
easat-9410	384	6	and	and	CCONJ
easat-9410	384	7	have	have	AUX
easat-9410	384	8	not	not	PART
easat-9410	384	9	caused	cause	VERB
easat-9410	384	10	a	a	DET
easat-9410	384	11	deterrent	deterrent	NOUN
easat-9410	384	12	effect	effect	NOUN
easat-9410	384	13	.	.	PUNCT
easat-9410	385	1	additionally	additionally	ADV
easat-9410	385	2	.	.	PUNCT
easat-9410	386	1	generation	generation	NOUN
easat-9410	386	2	z	z	PROPN
easat-9410	386	3	often	often	ADV
easat-9410	386	4	has	have	VERB
easat-9410	386	5	a	a	DET
easat-9410	386	6	limited	limited	ADJ
easat-9410	386	7	understanding	understanding	NOUN
easat-9410	386	8	of	of	ADP
easat-9410	386	9	taxation	taxation	NOUN
easat-9410	386	10	risks	risk	NOUN
easat-9410	386	11	.	.	PUNCT
easat-9410	387	1	which	which	PRON
easat-9410	387	2	leads	lead	VERB
easat-9410	387	3	them	they	PRON
easat-9410	387	4	to	to	PART
easat-9410	387	5	prefer	prefer	VERB
easat-9410	387	6	not	not	PART
easat-9410	387	7	to	to	PART
easat-9410	387	8	comply	comply	VERB
easat-9410	387	9	with	with	ADP
easat-9410	387	10	their	their	PRON
easat-9410	387	11	tax	tax	NOUN
easat-9410	387	12	obligations	obligation	NOUN
easat-9410	387	13	.	.	PUNCT
easat-9410	388	1	this	this	PRON
easat-9410	388	2	has	have	VERB
easat-9410	388	3	an	an	DET
easat-9410	388	4	impact	impact	NOUN
easat-9410	388	5	on	on	ADP
easat-9410	388	6	the	the	DET
easat-9410	388	7	low	low	ADJ
easat-9410	388	8	level	level	NOUN
easat-9410	388	9	of	of	ADP
easat-9410	388	10	tax	tax	NOUN
easat-9410	388	11	compliance	compliance	NOUN
easat-9410	388	12	among	among	ADP
easat-9410	388	13	this	this	DET
easat-9410	388	14	generation	generation	NOUN
easat-9410	388	15	.	.	PUNCT
easat-9410	389	1	despite	despite	SCONJ
easat-9410	389	2	the	the	DET
easat-9410	389	3	imposition	imposition	NOUN
easat-9410	389	4	of	of	ADP
easat-9410	389	5	sanctions	sanction	NOUN
easat-9410	389	6	.	.	PUNCT
easat-9410	390	1	although	although	SCONJ
easat-9410	390	2	tax	tax	NOUN
easat-9410	390	3	sanctions	sanction	NOUN
easat-9410	390	4	can	can	AUX
easat-9410	390	5	cause	cause	VERB
easat-9410	390	6	losses	loss	NOUN
easat-9410	390	7	for	for	ADP
easat-9410	390	8	non	non	ADJ
easat-9410	390	9	-	-	ADJ
easat-9410	390	10	compliant	compliant	ADJ
easat-9410	390	11	taxpayers	taxpayer	NOUN
easat-9410	390	12	and	and	CCONJ
easat-9410	390	13	generally	generally	ADV
easat-9410	390	14	increase	increase	VERB
easat-9410	390	15	compliance	compliance	NOUN
easat-9410	390	16	levels	level	NOUN
easat-9410	390	17	.	.	PUNCT
easat-9410	391	1	the	the	DET
easat-9410	391	2	existence	existence	NOUN
easat-9410	391	3	of	of	ADP
easat-9410	391	4	risk	risk	NOUN
easat-9410	391	5	preferences	preference	NOUN
easat-9410	391	6	can	can	AUX
easat-9410	391	7	actually	actually	ADV
easat-9410	391	8	reduce	reduce	VERB
easat-9410	391	9	the	the	DET
easat-9410	391	10	effectiveness	effectiveness	NOUN
easat-9410	391	11	of	of	ADP
easat-9410	391	12	these	these	DET
easat-9410	391	13	sanctions	sanction	NOUN
easat-9410	391	14	in	in	ADP
easat-9410	391	15	encouraging	encourage	VERB
easat-9410	391	16	compliance	compliance	NOUN
easat-9410	391	17	.	.	PUNCT
easat-9410	392	1	in	in	ADP
easat-9410	392	2	terms	term	NOUN
easat-9410	392	3	of	of	ADP
easat-9410	392	4	prospect	prospect	NOUN
easat-9410	392	5	theory	theory	NOUN
easat-9410	392	6	.	.	PUNCT
easat-9410	393	1	generation	generation	NOUN
easat-9410	393	2	z	z	NOUN
easat-9410	393	3	does	do	AUX
easat-9410	393	4	not	not	PART
easat-9410	393	5	perceive	perceive	VERB
easat-9410	393	6	the	the	DET
easat-9410	393	7	potential	potential	ADJ
easat-9410	393	8	losses	loss	NOUN
easat-9410	393	9	from	from	ADP
easat-9410	393	10	noncompliance	noncompliance	NOUN
easat-9410	393	11	as	as	ADP
easat-9410	393	12	significant	significant	ADJ
easat-9410	393	13	.	.	PUNCT
easat-9410	394	1	which	which	PRON
easat-9410	394	2	discourages	discourage	VERB
easat-9410	394	3	behavioral	behavioral	ADJ
easat-9410	394	4	changes	change	NOUN
easat-9410	394	5	towards	towards	ADP
easat-9410	394	6	tax	tax	NOUN
easat-9410	394	7	compliance	compliance	NOUN
easat-9410	394	8	.	.	PUNCT
easat-9410	395	1	this	this	DET
easat-9410	395	2	research	research	NOUN
easat-9410	395	3	aligns	align	VERB
easat-9410	395	4	with	with	ADP
easat-9410	395	5	putri	putri	ADJ
easat-9410	395	6	,	,	PUNCT
easat-9410	395	7	et	et	PROPN
easat-9410	395	8	al	al	PROPN
easat-9410	395	9	.	.	PUNCT
easat-9410	396	1	[	[	X
easat-9410	396	2	74	74	NUM
easat-9410	396	3	]	]	PUNCT
easat-9410	396	4	.	.	PUNCT
easat-9410	397	1	who	who	PRON
easat-9410	397	2	suggest	suggest	VERB
easat-9410	397	3	that	that	SCONJ
easat-9410	397	4	risk	risk	NOUN
easat-9410	397	5	preference	preference	NOUN
easat-9410	397	6	plays	play	VERB
easat-9410	397	7	a	a	DET
easat-9410	397	8	role	role	NOUN
easat-9410	397	9	in	in	ADP
easat-9410	397	10	mitigating	mitigate	VERB
easat-9410	397	11	the	the	DET
easat-9410	397	12	effect	effect	NOUN
easat-9410	397	13	of	of	ADP
easat-9410	397	14	tax	tax	NOUN
easat-9410	397	15	sanctions	sanction	NOUN
easat-9410	397	16	on	on	ADP
easat-9410	397	17	taxpayer	taxpayer	NOUN
easat-9410	397	18	compliance	compliance	NOUN
easat-9410	397	19	.	.	PUNCT
easat-9410	398	1	h6	h6	PROPN
easat-9410	398	2	is	be	AUX
easat-9410	398	3	accepted	accept	VERB
easat-9410	398	4	.	.	PUNCT
easat-9410	399	1	indicating	indicate	VERB
easat-9410	399	2	that	that	SCONJ
easat-9410	399	3	risk	risk	NOUN
easat-9410	399	4	preference	preference	NOUN
easat-9410	399	5	plays	play	VERB
easat-9410	399	6	a	a	DET
easat-9410	399	7	significant	significant	ADJ
easat-9410	399	8	role	role	NOUN
easat-9410	399	9	in	in	ADP
easat-9410	399	10	the	the	DET
easat-9410	399	11	relationship	relationship	NOUN
easat-9410	399	12	between	between	ADP
easat-9410	399	13	tax	tax	NOUN
easat-9410	399	14	technology	technology	NOUN
easat-9410	399	15	adoption	adoption	NOUN
easat-9410	399	16	and	and	CCONJ
easat-9410	399	17	tax	tax	NOUN
easat-9410	399	18	compliance	compliance	NOUN
easat-9410	399	19	.	.	PUNCT
easat-9410	400	1	individuals	individual	NOUN
easat-9410	400	2	tend	tend	VERB
easat-9410	400	3	to	to	PART
easat-9410	400	4	focus	focus	VERB
easat-9410	400	5	on	on	ADP
easat-9410	400	6	the	the	DET
easat-9410	400	7	convenience	convenience	NOUN
easat-9410	400	8	provided	provide	VERB
easat-9410	400	9	by	by	ADP
easat-9410	400	10	digital	digital	ADJ
easat-9410	400	11	tax	tax	NOUN
easat-9410	400	12	systems	system	NOUN
easat-9410	400	13	such	such	ADJ
easat-9410	400	14	as	as	ADP
easat-9410	400	15	e	e	NOUN
easat-9410	400	16	-	-	NOUN
easat-9410	400	17	registration	registration	NOUN
easat-9410	400	18	.	.	PUNCT
easat-9410	401	1	e	e	X
easat-9410	401	2	-	-	NOUN
easat-9410	401	3	filing	filing	NOUN
easat-9410	401	4	.	.	PUNCT
easat-9410	402	1	and	and	CCONJ
easat-9410	403	1	e	e	NOUN
easat-9410	403	2	-	-	NOUN
easat-9410	403	3	billing	billing	NOUN
easat-9410	403	4	.	.	PUNCT
easat-9410	404	1	however	however	ADV
easat-9410	404	2	.	.	PUNCT
easat-9410	405	1	they	they	PRON
easat-9410	405	2	also	also	ADV
easat-9410	405	3	consider	consider	VERB
easat-9410	405	4	the	the	DET
easat-9410	405	5	potential	potential	ADJ
easat-9410	405	6	risks	risk	NOUN
easat-9410	405	7	associated	associate	VERB
easat-9410	405	8	with	with	ADP
easat-9410	405	9	non	non	NOUN
easat-9410	405	10	-	-	NOUN
easat-9410	405	11	compliance	compliance	NOUN
easat-9410	405	12	.	.	PUNCT
easat-9410	406	1	which	which	PRON
easat-9410	406	2	motivates	motivate	VERB
easat-9410	406	3	them	they	PRON
easat-9410	406	4	to	to	PART
easat-9410	406	5	maintain	maintain	VERB
easat-9410	406	6	or	or	CCONJ
easat-9410	406	7	improve	improve	VERB
easat-9410	406	8	their	their	PRON
easat-9410	406	9	tax	tax	NOUN
easat-9410	406	10	compliance	compliance	NOUN
easat-9410	406	11	.	.	PUNCT
easat-9410	407	1	therefore	therefore	ADV
easat-9410	407	2	.	.	PUNCT
easat-9410	408	1	risk	risk	NOUN
easat-9410	408	2	preference	preference	NOUN
easat-9410	408	3	influences	influence	VERB
easat-9410	408	4	how	how	SCONJ
easat-9410	408	5	tax	tax	NOUN
easat-9410	408	6	technology	technology	NOUN
easat-9410	408	7	adoption	adoption	NOUN
easat-9410	408	8	affects	affect	VERB
easat-9410	408	9	compliance	compliance	NOUN
easat-9410	408	10	behavior	behavior	NOUN
easat-9410	408	11	.	.	PUNCT
easat-9410	409	1	balancing	balance	VERB
easat-9410	409	2	between	between	ADP
easat-9410	409	3	ease	ease	NOUN
easat-9410	409	4	of	of	ADP
easat-9410	409	5	use	use	NOUN
easat-9410	409	6	and	and	CCONJ
easat-9410	409	7	awareness	awareness	NOUN
easat-9410	409	8	of	of	ADP
easat-9410	409	9	tax	tax	NOUN
easat-9410	409	10	risks	risk	NOUN
easat-9410	409	11	.	.	PUNCT
easat-9410	410	1	6	6	X
easat-9410	410	2	.	.	X
easat-9410	410	3	conclusion	conclusion	VERB
easat-9410	410	4	the	the	DET
easat-9410	410	5	study	study	NOUN
easat-9410	410	6	's	's	PART
easat-9410	410	7	results	result	NOUN
easat-9410	410	8	indicate	indicate	VERB
easat-9410	410	9	that	that	SCONJ
easat-9410	410	10	tax	tax	NOUN
easat-9410	410	11	knowledge	knowledge	NOUN
easat-9410	410	12	has	have	VERB
easat-9410	410	13	a	a	DET
easat-9410	410	14	positive	positive	ADJ
easat-9410	410	15	effect	effect	NOUN
easat-9410	410	16	on	on	ADP
easat-9410	410	17	tax	tax	NOUN
easat-9410	410	18	compliance	compliance	NOUN
easat-9410	410	19	.	.	PUNCT
easat-9410	411	1	this	this	PRON
easat-9410	411	2	suggests	suggest	VERB
easat-9410	411	3	that	that	SCONJ
easat-9410	411	4	taxpayers	taxpayer	NOUN
easat-9410	411	5	with	with	ADP
easat-9410	411	6	adequate	adequate	ADJ
easat-9410	411	7	knowledge	knowledge	NOUN
easat-9410	411	8	will	will	AUX
easat-9410	411	9	be	be	AUX
easat-9410	411	10	better	well	ADV
easat-9410	411	11	able	able	ADJ
easat-9410	411	12	to	to	PART
easat-9410	411	13	utilize	utilize	VERB
easat-9410	411	14	the	the	DET
easat-9410	411	15	tax	tax	NOUN
easat-9410	411	16	system	system	NOUN
easat-9410	411	17	effectively	effectively	ADV
easat-9410	411	18	and	and	CCONJ
easat-9410	411	19	tend	tend	VERB
easat-9410	411	20	to	to	PART
easat-9410	411	21	be	be	AUX
easat-9410	411	22	more	more	ADJ
easat-9410	411	23	tax	tax	NOUN
easat-9410	411	24	-	-	PUNCT
easat-9410	411	25	compliant	compliant	NOUN
easat-9410	411	26	.	.	PUNCT
easat-9410	412	1	additionally	additionally	ADV
easat-9410	412	2	.	.	PUNCT
easat-9410	413	1	the	the	DET
easat-9410	413	2	adoption	adoption	NOUN
easat-9410	413	3	of	of	ADP
easat-9410	413	4	technology	technology	NOUN
easat-9410	413	5	also	also	ADV
easat-9410	413	6	has	have	VERB
easat-9410	413	7	a	a	DET
easat-9410	413	8	positive	positive	ADJ
easat-9410	413	9	effect	effect	NOUN
easat-9410	413	10	on	on	ADP
easat-9410	413	11	tax	tax	NOUN
easat-9410	413	12	compliance	compliance	NOUN
easat-9410	413	13	.	.	PUNCT
easat-9410	414	1	technological	technological	ADJ
easat-9410	414	2	advances	advance	NOUN
easat-9410	414	3	not	not	PART
easat-9410	414	4	only	only	ADV
easat-9410	414	5	simplify	simplify	VERB
easat-9410	414	6	the	the	DET
easat-9410	414	7	compliance	compliance	NOUN
easat-9410	414	8	process	process	NOUN
easat-9410	414	9	but	but	CCONJ
easat-9410	414	10	also	also	ADV
easat-9410	414	11	build	build	VERB
easat-9410	414	12	trust	trust	NOUN
easat-9410	414	13	in	in	ADP
easat-9410	414	14	the	the	DET
easat-9410	414	15	tax	tax	NOUN
easat-9410	414	16	system	system	NOUN
easat-9410	414	17	.	.	PUNCT
easat-9410	415	1	especially	especially	ADV
easat-9410	415	2	when	when	SCONJ
easat-9410	415	3	users	user	NOUN
easat-9410	415	4	perceive	perceive	VERB
easat-9410	415	5	these	these	DET
easat-9410	415	6	tools	tool	NOUN
easat-9410	415	7	as	as	ADP
easat-9410	415	8	reliable	reliable	ADJ
easat-9410	415	9	.	.	PUNCT
easat-9410	416	1	secure	secure	ADJ
easat-9410	416	2	.	.	PUNCT
easat-9410	417	1	and	and	CCONJ
easat-9410	417	2	easy	easy	ADJ
easat-9410	417	3	to	to	PART
easat-9410	417	4	use	use	VERB
easat-9410	417	5	.	.	PUNCT
easat-9410	418	1	meanwhile	meanwhile	ADV
easat-9410	418	2	.	.	PUNCT
easat-9410	419	1	tax	tax	NOUN
easat-9410	419	2	penalties	penalty	NOUN
easat-9410	419	3	have	have	VERB
easat-9410	419	4	a	a	DET
easat-9410	419	5	negative	negative	ADJ
easat-9410	419	6	effect	effect	NOUN
easat-9410	419	7	on	on	ADP
easat-9410	419	8	tax	tax	NOUN
easat-9410	419	9	compliance	compliance	NOUN
easat-9410	419	10	.	.	PUNCT
easat-9410	420	1	furthermore	furthermore	ADV
easat-9410	420	2	.	.	PUNCT
easat-9410	421	1	risk	risk	NOUN
easat-9410	421	2	preference	preference	NOUN
easat-9410	421	3	as	as	ADP
easat-9410	421	4	a	a	DET
easat-9410	421	5	moderating	moderate	VERB
easat-9410	421	6	variable	variable	NOUN
easat-9410	421	7	weakens	weaken	VERB
easat-9410	421	8	the	the	DET
easat-9410	421	9	relationship	relationship	NOUN
easat-9410	421	10	between	between	ADP
easat-9410	421	11	tax	tax	NOUN
easat-9410	421	12	knowledge	knowledge	NOUN
easat-9410	421	13	and	and	CCONJ
easat-9410	421	14	tax	tax	NOUN
easat-9410	421	15	penalties	penalty	NOUN
easat-9410	421	16	on	on	ADP
easat-9410	421	17	tax	tax	NOUN
easat-9410	421	18	compliance	compliance	NOUN
easat-9410	421	19	among	among	ADP
easat-9410	421	20	generation	generation	NOUN
easat-9410	421	21	z	z	PROPN
easat-9410	421	22	in	in	ADP
easat-9410	421	23	indonesia	indonesia	PROPN
easat-9410	421	24	.	.	PUNCT
easat-9410	422	1	but	but	CCONJ
easat-9410	422	2	can	can	AUX
easat-9410	422	3	strengthen	strengthen	VERB
easat-9410	422	4	the	the	DET
easat-9410	422	5	relationship	relationship	NOUN
easat-9410	422	6	between	between	ADP
easat-9410	422	7	technology	technology	NOUN
easat-9410	422	8	adoption	adoption	NOUN
easat-9410	422	9	and	and	CCONJ
easat-9410	422	10	tax	tax	NOUN
easat-9410	422	11	compliance	compliance	NOUN
easat-9410	422	12	among	among	ADP
easat-9410	422	13	generation	generation	NOUN
easat-9410	422	14	z	z	PROPN
easat-9410	422	15	in	in	ADP
easat-9410	422	16	indonesia	indonesia	PROPN
easat-9410	422	17	.	.	PUNCT
easat-9410	423	1	overall	overall	ADJ
easat-9410	423	2	.	.	PUNCT
easat-9410	424	1	these	these	DET
easat-9410	424	2	findings	finding	NOUN
easat-9410	424	3	suggest	suggest	VERB
easat-9410	424	4	that	that	SCONJ
easat-9410	424	5	a	a	DET
easat-9410	424	6	more	more	ADV
easat-9410	424	7	effective	effective	ADJ
easat-9410	424	8	approach	approach	NOUN
easat-9410	424	9	to	to	ADP
easat-9410	424	10	enhancing	enhance	VERB
easat-9410	424	11	tax	tax	NOUN
easat-9410	424	12	compliance	compliance	NOUN
easat-9410	424	13	among	among	ADP
easat-9410	424	14	generation	generation	NOUN
easat-9410	424	15	z	z	NOUN
easat-9410	424	16	is	be	AUX
easat-9410	424	17	through	through	ADP
easat-9410	424	18	comprehensive	comprehensive	ADJ
easat-9410	424	19	education	education	NOUN
easat-9410	424	20	and	and	CCONJ
easat-9410	424	21	taxation	taxation	NOUN
easat-9410	424	22	.	.	PUNCT
easat-9410	425	1	as	as	ADV
easat-9410	425	2	well	well	ADV
easat-9410	425	3	as	as	ADP
easat-9410	425	4	the	the	DET
easat-9410	425	5	improvement	improvement	NOUN
easat-9410	425	6	of	of	ADP
easat-9410	425	7	digital	digital	ADJ
easat-9410	425	8	systems	system	NOUN
easat-9410	425	9	that	that	PRON
easat-9410	425	10	are	be	AUX
easat-9410	425	11	easy	easy	ADJ
easat-9410	425	12	to	to	PART
easat-9410	425	13	use	use	VERB
easat-9410	425	14	for	for	ADP
easat-9410	425	15	various	various	ADJ
easat-9410	425	16	groups	group	NOUN
easat-9410	425	17	.	.	PUNCT
easat-9410	426	1	rather	rather	ADV
easat-9410	426	2	than	than	ADP
easat-9410	426	3	focusing	focus	VERB
easat-9410	426	4	solely	solely	ADV
easat-9410	426	5	on	on	ADP
easat-9410	426	6	the	the	DET
easat-9410	426	7	enforcement	enforcement	NOUN
easat-9410	426	8	of	of	ADP
easat-9410	426	9	sanctions	sanction	NOUN
easat-9410	426	10	.	.	PUNCT
easat-9410	427	1	this	this	DET
easat-9410	427	2	study	study	NOUN
easat-9410	427	3	also	also	ADV
easat-9410	427	4	provides	provide	VERB
easat-9410	427	5	empirical	empirical	ADJ
easat-9410	427	6	support	support	NOUN
easat-9410	427	7	for	for	ADP
easat-9410	427	8	attribution	attribution	NOUN
easat-9410	427	9	theory	theory	NOUN
easat-9410	427	10	and	and	CCONJ
easat-9410	427	11	prospect	prospect	NOUN
easat-9410	427	12	theory	theory	NOUN
easat-9410	427	13	in	in	ADP
easat-9410	427	14	the	the	DET
easat-9410	427	15	context	context	NOUN
easat-9410	427	16	of	of	ADP
easat-9410	427	17	tax	tax	NOUN
easat-9410	427	18	compliance	compliance	NOUN
easat-9410	427	19	.	.	PUNCT
easat-9410	428	1	demonstrating	demonstrate	VERB
easat-9410	428	2	that	that	SCONJ
easat-9410	428	3	the	the	DET
easat-9410	428	4	influence	influence	NOUN
easat-9410	428	5	of	of	ADP
easat-9410	428	6	these	these	DET
easat-9410	428	7	theories	theory	NOUN
easat-9410	428	8	is	be	AUX
easat-9410	428	9	contextual	contextual	ADJ
easat-9410	428	10	.	.	PUNCT
easat-9410	429	1	varying	vary	VERB
easat-9410	429	2	according	accord	VERB
easat-9410	429	3	to	to	ADP
easat-9410	429	4	generational	generational	ADJ
easat-9410	429	5	characteristics	characteristic	NOUN
easat-9410	429	6	and	and	CCONJ
easat-9410	429	7	dominant	dominant	ADJ
easat-9410	429	8	internal	internal	ADJ
easat-9410	429	9	factors	factor	NOUN
easat-9410	429	10	.	.	PUNCT
easat-9410	430	1	building	build	VERB
easat-9410	430	2	tax	tax	NOUN
easat-9410	430	3	compliance	compliance	NOUN
easat-9410	430	4	should	should	AUX
easat-9410	430	5	not	not	PART
easat-9410	430	6	only	only	ADV
easat-9410	430	7	rely	rely	VERB
easat-9410	430	8	on	on	ADP
easat-9410	430	9	fear	fear	NOUN
easat-9410	430	10	of	of	ADP
easat-9410	430	11	punishment	punishment	NOUN
easat-9410	430	12	.	.	PUNCT
easat-9410	431	1	but	but	CCONJ
easat-9410	431	2	rather	rather	ADV
easat-9410	431	3	on	on	ADP
easat-9410	431	4	developing	develop	VERB
easat-9410	431	5	a	a	DET
easat-9410	431	6	system	system	NOUN
easat-9410	431	7	where	where	SCONJ
easat-9410	431	8	taxpayers	taxpayer	NOUN
easat-9410	431	9	are	be	AUX
easat-9410	431	10	informed	inform	VERB
easat-9410	431	11	and	and	CCONJ
easat-9410	431	12	supported	support	VERB
easat-9410	431	13	by	by	ADP
easat-9410	431	14	technology	technology	NOUN
easat-9410	431	15	.	.	PUNCT
easat-9410	432	1	therefore	therefore	ADV
easat-9410	432	2	.	.	PUNCT
easat-9410	433	1	strategies	strategy	NOUN
easat-9410	433	2	to	to	PART
easat-9410	433	3	improve	improve	VERB
easat-9410	433	4	tax	tax	NOUN
easat-9410	433	5	compliance	compliance	NOUN
easat-9410	433	6	must	must	AUX
easat-9410	433	7	be	be	AUX
easat-9410	433	8	comprehensive	comprehensive	ADJ
easat-9410	433	9	and	and	CCONJ
easat-9410	433	10	sustainable	sustainable	ADJ
easat-9410	433	11	.	.	PUNCT
easat-9410	434	1	involving	involve	VERB
easat-9410	434	2	collaboration	collaboration	NOUN
easat-9410	434	3	between	between	ADP
easat-9410	434	4	the	the	DET
easat-9410	434	5	government	government	NOUN
easat-9410	434	6	and	and	CCONJ
easat-9410	434	7	the	the	DET
easat-9410	434	8	community	community	NOUN
easat-9410	434	9	.	.	PUNCT
easat-9410	435	1	high	high	ADJ
easat-9410	435	2	compliance	compliance	NOUN
easat-9410	435	3	will	will	AUX
easat-9410	435	4	create	create	VERB
easat-9410	435	5	a	a	DET
easat-9410	435	6	broader	broad	ADJ
easat-9410	435	7	and	and	CCONJ
easat-9410	435	8	more	more	ADV
easat-9410	435	9	sustainable	sustainable	ADJ
easat-9410	435	10	tax	tax	NOUN
easat-9410	435	11	base	base	NOUN
easat-9410	435	12	.	.	PUNCT
easat-9410	436	1	ultimately	ultimately	ADV
easat-9410	436	2	strengthening	strengthen	VERB
easat-9410	436	3	the	the	DET
easat-9410	436	4	state	state	NOUN
easat-9410	436	5	's	's	PART
easat-9410	436	6	capacity	capacity	NOUN
easat-9410	436	7	to	to	PART
easat-9410	436	8	finance	finance	VERB
easat-9410	436	9	public	public	ADJ
easat-9410	436	10	needs	need	NOUN
easat-9410	436	11	and	and	CCONJ
easat-9410	436	12	achieve	achieve	VERB
easat-9410	436	13	national	national	ADJ
easat-9410	436	14	development	development	NOUN
easat-9410	436	15	goals	goal	NOUN
easat-9410	436	16	.	.	PUNCT
easat-9410	437	1	although	although	SCONJ
easat-9410	437	2	the	the	DET
easat-9410	437	3	regression	regression	NOUN
easat-9410	437	4	model	model	NOUN
easat-9410	437	5	used	use	VERB
easat-9410	437	6	in	in	ADP
easat-9410	437	7	this	this	DET
easat-9410	437	8	study	study	NOUN
easat-9410	437	9	is	be	AUX
easat-9410	437	10	statistically	statistically	ADV
easat-9410	437	11	significant	significant	ADJ
easat-9410	437	12	.	.	PUNCT
easat-9410	438	1	the	the	DET
easat-9410	438	2	coefficient	coefficient	NOUN
easat-9410	438	3	of	of	ADP
easat-9410	438	4	determination	determination	NOUN
easat-9410	438	5	(	(	PUNCT
easat-9410	438	6	r²	r²	NOUN
easat-9410	438	7	)	)	PUNCT
easat-9410	438	8	value	value	NOUN
easat-9410	438	9	of	of	ADP
easat-9410	438	10	34.4	34.4	NUM
easat-9410	438	11	%	%	NOUN
easat-9410	438	12	indicates	indicate	VERB
easat-9410	438	13	that	that	SCONJ
easat-9410	438	14	the	the	DET
easat-9410	438	15	independent	independent	ADJ
easat-9410	438	16	variables	variable	NOUN
easat-9410	438	17	only	only	ADV
easat-9410	438	18	account	account	VERB
easat-9410	438	19	for	for	ADP
easat-9410	438	20	34.4	34.4	NUM
easat-9410	438	21	%	%	NOUN
easat-9410	438	22	of	of	ADP
easat-9410	438	23	the	the	DET
easat-9410	438	24	variation	variation	NOUN
easat-9410	438	25	in	in	ADP
easat-9410	438	26	gen	gen	PROPN
easat-9410	438	27	z	z	PROPN
easat-9410	438	28	taxpayer	taxpayer	NOUN
easat-9410	438	29	behavior	behavior	NOUN
easat-9410	438	30	.	.	PUNCT
easat-9410	439	1	this	this	PRON
easat-9410	439	2	implies	imply	VERB
easat-9410	439	3	that	that	SCONJ
easat-9410	439	4	65.6	65.6	NUM
easat-9410	439	5	%	%	NOUN
easat-9410	439	6	of	of	ADP
easat-9410	439	7	the	the	DET
easat-9410	439	8	behavior	behavior	NOUN
easat-9410	439	9	is	be	AUX
easat-9410	439	10	influenced	influence	VERB
easat-9410	439	11	by	by	ADP
easat-9410	439	12	other	other	ADJ
easat-9410	439	13	factors	factor	NOUN
easat-9410	439	14	not	not	PART
easat-9410	439	15	included	include	VERB
easat-9410	439	16	in	in	ADP
easat-9410	439	17	the	the	DET
easat-9410	439	18	current	current	ADJ
easat-9410	439	19	model	model	NOUN
easat-9410	439	20	.	.	PUNCT
easat-9410	440	1	limiting	limit	VERB
easat-9410	440	2	the	the	DET
easat-9410	440	3	explanatory	explanatory	ADJ
easat-9410	440	4	power	power	NOUN
easat-9410	440	5	of	of	ADP
easat-9410	440	6	the	the	DET
easat-9410	440	7	findings	finding	NOUN
easat-9410	440	8	.	.	PUNCT
easat-9410	441	1	to	to	PART
easat-9410	441	2	enhance	enhance	VERB
easat-9410	441	3	the	the	DET
easat-9410	441	4	understanding	understanding	NOUN
easat-9410	441	5	of	of	ADP
easat-9410	441	6	tax	tax	NOUN
easat-9410	441	7	behavior	behavior	NOUN
easat-9410	441	8	among	among	ADP
easat-9410	441	9	generation	generation	NOUN
easat-9410	441	10	z.	z.	PROPN
easat-9410	441	11	future	future	PROPN
easat-9410	441	12	research	research	NOUN
easat-9410	441	13	is	be	AUX
easat-9410	441	14	encouraged	encourage	VERB
easat-9410	441	15	to	to	PART
easat-9410	441	16	incorporate	incorporate	VERB
easat-9410	441	17	additional	additional	ADJ
easat-9410	441	18	variables	variable	NOUN
easat-9410	441	19	that	that	PRON
easat-9410	441	20	may	may	AUX
easat-9410	441	21	play	play	VERB
easat-9410	441	22	a	a	DET
easat-9410	441	23	critical	critical	ADJ
easat-9410	441	24	role	role	NOUN
easat-9410	441	25	.	.	PUNCT
easat-9410	442	1	specifically	specifically	ADV
easat-9410	442	2	.	.	PUNCT
easat-9410	443	1	factors	factor	NOUN
easat-9410	443	2	such	such	ADJ
easat-9410	443	3	as	as	ADP
easat-9410	443	4	tax	tax	NOUN
easat-9410	443	5	awareness	awareness	NOUN
easat-9410	443	6	and	and	CCONJ
easat-9410	443	7	tax	tax	NOUN
easat-9410	443	8	service	service	NOUN
easat-9410	443	9	quality	quality	NOUN
easat-9410	443	10	could	could	AUX
easat-9410	443	11	offer	offer	VERB
easat-9410	443	12	valuable	valuable	ADJ
easat-9410	443	13	insights	insight	NOUN
easat-9410	443	14	into	into	ADP
easat-9410	443	15	how	how	SCONJ
easat-9410	443	16	gen	gen	PROPN
easat-9410	443	17	z	z	NOUN
easat-9410	443	18	perceives	perceive	VERB
easat-9410	443	19	and	and	CCONJ
easat-9410	443	20	complies	comply	VERB
easat-9410	443	21	with	with	ADP
easat-9410	443	22	tax	tax	NOUN
easat-9410	443	23	735	735	NUM
easat-9410	443	24	edelweiss	edelweiss	PROPN
easat-9410	443	25	applied	apply	VERB
easat-9410	443	26	science	science	NOUN
easat-9410	443	27	and	and	CCONJ
easat-9410	443	28	technology	technology	NOUN
easat-9410	443	29	issn	issn	PROPN
easat-9410	443	30	:	:	PUNCT
easat-9410	443	31	2576	2576	NUM
easat-9410	443	32	-	-	SYM
easat-9410	443	33	8484	8484	NUM
easat-9410	443	34	vol	vol	NOUN
easat-9410	443	35	.	.	PROPN
easat-9410	444	1	9	9	NUM
easat-9410	444	2	,	,	PUNCT
easat-9410	444	3	no	no	INTJ
easat-9410	444	4	.	.	NOUN
easat-9410	444	5	8	8	NUM
easat-9410	444	6	:	:	PUNCT
easat-9410	444	7	722	722	NUM
easat-9410	444	8	-	-	SYM
easat-9410	444	9	738	738	NUM
easat-9410	444	10	,	,	PUNCT
easat-9410	444	11	2025	2025	NUM
easat-9410	444	12	doi	doi	NOUN
easat-9410	444	13	:	:	PUNCT
easat-9410	444	14	10.55214/2576	10.55214/2576	NUM
easat-9410	444	15	-	-	SYM
easat-9410	444	16	8484.v9i8.9410	8484.v9i8.9410	NUM
easat-9410	445	1	©	©	PROPN
easat-9410	445	2	2025	2025	NUM
easat-9410	445	3	by	by	ADP
easat-9410	445	4	the	the	DET
easat-9410	445	5	authors	author	NOUN
easat-9410	445	6	;	;	PUNCT
easat-9410	445	7	licensee	licensee	PROPN
easat-9410	445	8	learning	learn	VERB
easat-9410	445	9	gate	gate	NOUN
easat-9410	445	10	obligations	obligation	NOUN
easat-9410	445	11	.	.	PUNCT
easat-9410	446	1	including	include	VERB
easat-9410	446	2	these	these	DET
easat-9410	446	3	elements	element	NOUN
easat-9410	446	4	may	may	AUX
easat-9410	446	5	help	help	VERB
easat-9410	446	6	build	build	VERB
easat-9410	446	7	a	a	DET
easat-9410	446	8	more	more	ADV
easat-9410	446	9	comprehensive	comprehensive	ADJ
easat-9410	446	10	and	and	CCONJ
easat-9410	446	11	accurate	accurate	ADJ
easat-9410	446	12	model	model	NOUN
easat-9410	446	13	of	of	ADP
easat-9410	446	14	gen	gen	PROPN
easat-9410	446	15	z	z	PROPN
easat-9410	446	16	taxpayer	taxpayer	NOUN
easat-9410	446	17	behavior	behavior	NOUN
easat-9410	446	18	.	.	PUNCT
easat-9410	447	1	data	datum	NOUN
easat-9410	447	2	availability	availability	NOUN
easat-9410	447	3	statement	statement	NOUN
easat-9410	447	4	:	:	PUNCT
easat-9410	447	5	apsari	apsari	NOUN
easat-9410	447	6	,	,	PUNCT
easat-9410	447	7	n.	n.	PROPN
easat-9410	447	8	s.	s.	PROPN
easat-9410	447	9	,	,	PUNCT
easat-9410	447	10	dewi	dewi	PROPN
easat-9410	447	11	,	,	PUNCT
easat-9410	447	12	r.	r.	PROPN
easat-9410	447	13	k.	k.	PROPN
easat-9410	447	14	,	,	PUNCT
easat-9410	447	15	&	&	CCONJ
easat-9410	447	16	lindrianasari	lindrianasari	PROPN
easat-9410	447	17	.	.	PUNCT
easat-9410	448	1	(	(	PUNCT
easat-9410	448	2	2025	2025	NUM
easat-9410	448	3	)	)	PUNCT
easat-9410	448	4	.	.	PUNCT
easat-9410	449	1	generation	generation	NOUN
easat-9410	449	2	z	z	NOUN
easat-9410	449	3	and	and	CCONJ
easat-9410	449	4	tax	tax	NOUN
easat-9410	449	5	compliance	compliance	NOUN
easat-9410	449	6	:	:	PUNCT
easat-9410	449	7	insights	insight	NOUN
easat-9410	449	8	into	into	ADP
easat-9410	449	9	knowledge	knowledge	NOUN
easat-9410	449	10	,	,	PUNCT
easat-9410	449	11	sanctions	sanction	NOUN
easat-9410	449	12	,	,	PUNCT
easat-9410	449	13	and	and	CCONJ
easat-9410	449	14	technology	technology	NOUN
easat-9410	449	15	adoption	adoption	NOUN
easat-9410	449	16	with	with	ADP
easat-9410	449	17	risk	risk	NOUN
easat-9410	449	18	preferences	preference	NOUN
easat-9410	449	19	as	as	ADP
easat-9410	449	20	a	a	DET
easat-9410	449	21	moderating	moderate	VERB
easat-9410	449	22	variable	variable	NOUN
easat-9410	449	23	[	[	X
easat-9410	449	24	data	datum	NOUN
easat-9410	449	25	set	set	NOUN
easat-9410	449	26	]	]	PUNCT
easat-9410	449	27	.	.	PUNCT
easat-9410	450	1	zenodo	zenodo	NOUN
easat-9410	450	2	.	.	PUNCT
easat-9410	451	1	https://doi.org/10.5281/zenodo.15697943	https://doi.org/10.5281/zenodo.15697943	NOUN
easat-9410	451	2	transparency	transparency	NOUN
easat-9410	451	3	:	:	PUNCT
easat-9410	451	4	the	the	DET
easat-9410	451	5	authors	author	NOUN
easat-9410	451	6	confirm	confirm	VERB
easat-9410	451	7	that	that	SCONJ
easat-9410	451	8	the	the	DET
easat-9410	451	9	manuscript	manuscript	NOUN
easat-9410	451	10	is	be	AUX
easat-9410	451	11	an	an	DET
easat-9410	451	12	honest	hon	ADJ
easat-9410	451	13	.	.	PUNCT
easat-9410	452	1	accurate	accurate	ADJ
easat-9410	452	2	.	.	PUNCT
easat-9410	453	1	and	and	CCONJ
easat-9410	453	2	transparent	transparent	ADJ
easat-9410	453	3	account	account	NOUN
easat-9410	453	4	of	of	ADP
easat-9410	453	5	the	the	DET
easat-9410	453	6	study	study	NOUN
easat-9410	453	7	;	;	PUNCT
easat-9410	453	8	that	that	SCONJ
easat-9410	453	9	no	no	DET
easat-9410	453	10	vital	vital	ADJ
easat-9410	453	11	features	feature	NOUN
easat-9410	453	12	of	of	ADP
easat-9410	453	13	the	the	DET
easat-9410	453	14	study	study	NOUN
easat-9410	453	15	have	have	AUX
easat-9410	453	16	been	be	AUX
easat-9410	453	17	omitted	omit	VERB
easat-9410	453	18	;	;	PUNCT
easat-9410	453	19	and	and	CCONJ
easat-9410	453	20	that	that	SCONJ
easat-9410	453	21	any	any	DET
easat-9410	453	22	discrepancies	discrepancy	NOUN
easat-9410	453	23	from	from	ADP
easat-9410	453	24	the	the	DET
easat-9410	453	25	study	study	NOUN
easat-9410	453	26	as	as	SCONJ
easat-9410	453	27	planned	plan	VERB
easat-9410	453	28	have	have	AUX
easat-9410	453	29	been	be	AUX
easat-9410	453	30	explained	explain	VERB
easat-9410	453	31	.	.	PUNCT
easat-9410	454	1	this	this	DET
easat-9410	454	2	study	study	NOUN
easat-9410	454	3	followed	follow	VERB
easat-9410	454	4	all	all	DET
easat-9410	454	5	ethical	ethical	ADJ
easat-9410	454	6	practices	practice	NOUN
easat-9410	454	7	during	during	ADP
easat-9410	454	8	writing	writing	NOUN
easat-9410	454	9	.	.	PUNCT
easat-9410	455	1	acknowledgement	acknowledgement	NOUN
easat-9410	455	2	:	:	PUNCT
easat-9410	455	3	the	the	DET
easat-9410	455	4	researcher	researcher	NOUN
easat-9410	455	5	would	would	AUX
easat-9410	455	6	like	like	VERB
easat-9410	455	7	to	to	PART
easat-9410	455	8	thank	thank	VERB
easat-9410	455	9	bina	bina	PROPN
easat-9410	455	10	nusantara	nusantara	PROPN
easat-9410	455	11	university	university	PROPN
easat-9410	455	12	.	.	PUNCT
easat-9410	456	1	which	which	PRON
easat-9410	456	2	has	have	AUX
easat-9410	456	3	subscribed	subscribe	VERB
easat-9410	456	4	to	to	ADP
easat-9410	456	5	research	research	NOUN
easat-9410	456	6	data	datum	NOUN
easat-9410	456	7	.	.	PUNCT
easat-9410	457	1	statistical	statistical	ADJ
easat-9410	457	2	software	software	NOUN
easat-9410	457	3	.	.	PUNCT
easat-9410	458	1	publication	publication	NOUN
easat-9410	458	2	funds	fund	NOUN
easat-9410	458	3	.	.	PUNCT
easat-9410	459	1	and	and	CCONJ
easat-9410	459	2	supports	support	VERB
easat-9410	459	3	other	other	ADJ
easat-9410	459	4	things	thing	NOUN
easat-9410	459	5	needed	need	VERB
easat-9410	459	6	in	in	ADP
easat-9410	459	7	the	the	DET
easat-9410	459	8	research	research	NOUN
easat-9410	459	9	so	so	SCONJ
easat-9410	459	10	that	that	SCONJ
easat-9410	459	11	it	it	PRON
easat-9410	459	12	can	can	AUX
easat-9410	459	13	be	be	AUX
easat-9410	459	14	completed	complete	VERB
easat-9410	459	15	properly	properly	ADV
easat-9410	459	16	.	.	PUNCT
easat-9410	460	1	copyright	copyright	NOUN
easat-9410	460	2	:	:	PUNCT
easat-9410	460	3	©	©	PROPN
easat-9410	460	4	2025	2025	NUM
easat-9410	460	5	by	by	ADP
easat-9410	460	6	the	the	DET
easat-9410	460	7	authors	author	NOUN
easat-9410	460	8	.	.	PUNCT
easat-9410	461	1	this	this	DET
easat-9410	461	2	open	open	ADJ
easat-9410	461	3	-	-	PUNCT
easat-9410	461	4	access	access	NOUN
easat-9410	461	5	article	article	NOUN
easat-9410	461	6	is	be	AUX
easat-9410	461	7	distributed	distribute	VERB
easat-9410	461	8	under	under	ADP
easat-9410	461	9	the	the	DET
easat-9410	461	10	terms	term	NOUN
easat-9410	461	11	and	and	CCONJ
easat-9410	461	12	conditions	condition	NOUN
easat-9410	461	13	of	of	ADP
easat-9410	461	14	the	the	DET
easat-9410	461	15	creative	creative	ADJ
easat-9410	461	16	commons	common	NOUN
easat-9410	461	17	attribution	attribution	NOUN
easat-9410	461	18	(	(	PUNCT
easat-9410	461	19	cc	cc	NOUN
easat-9410	461	20	by	by	ADP
easat-9410	461	21	)	)	PUNCT
easat-9410	461	22	license	license	NOUN
easat-9410	461	23	(	(	PUNCT
easat-9410	461	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9410	461	25	)	)	PUNCT
easat-9410	461	26	.	.	PUNCT
easat-9410	462	1	references	reference	NOUN
easat-9410	462	2	[	[	X
easat-9410	462	3	1	1	NUM
easat-9410	462	4	]	]	PUNCT
easat-9410	462	5	o.	o.	NOUN
easat-9410	462	6	redaksi	redaksi	PROPN
easat-9410	462	7	and	and	CCONJ
easat-9410	462	8	first	first	ADJ
easat-9410	462	9	quarter	quarter	NOUN
easat-9410	462	10	,	,	PUNCT
easat-9410	462	11	"	"	PUNCT
easat-9410	462	12	ministry	ministry	NOUN
easat-9410	462	13	of	of	ADP
easat-9410	462	14	finance	finance	PROPN
easat-9410	462	15	records	record	VERB
easat-9410	462	16	tax	tax	NOUN
easat-9410	462	17	revenue	revenue	NOUN
easat-9410	462	18	of	of	ADP
easat-9410	462	19	14.7	14.7	NUM
easat-9410	462	20	%	%	NOUN
easat-9410	462	21	of	of	ADP
easat-9410	462	22	apbn	apbn	ADJ
easat-9410	462	23	target	target	NOUN
easat-9410	462	24	,	,	PUNCT
easat-9410	462	25	"	"	PUNCT
easat-9410	462	26	ortax	ortax	ADJ
easat-9410	462	27	,	,	PUNCT
easat-9410	462	28	jakarta	jakarta	PROPN
easat-9410	462	29	,	,	PUNCT
easat-9410	462	30	2025	2025	NUM
easat-9410	462	31	.	.	PUNCT
easat-9410	463	1	https://ortax.org/kuartal-ikemenkeu-catat-penerimaan-pajak-14-7-persen-dari-target-apbn	https://ortax.org/kuartal-ikemenkeu-catat-penerimaan-pajak-14-7-persen-dari-target-apbn	PROPN
easat-9410	463	2	.	.	PUNCT
easat-9410	464	1	[	[	X
easat-9410	464	2	2	2	X
easat-9410	464	3	]	]	PUNCT
easat-9410	464	4	d.	d.	PROPN
easat-9410	464	5	kurniati	kurniati	PROPN
easat-9410	464	6	,	,	PUNCT
easat-9410	464	7	"	"	PUNCT
easat-9410	464	8	the	the	DET
easat-9410	464	9	directorate	directorate	ADJ
easat-9410	464	10	general	general	NOUN
easat-9410	464	11	of	of	ADP
easat-9410	464	12	taxes	taxis	NOUN
easat-9410	464	13	(	(	PUNCT
easat-9410	464	14	dgt	dgt	NOUN
easat-9410	464	15	)	)	PUNCT
easat-9410	464	16	is	be	AUX
easat-9410	464	17	targeting	target	VERB
easat-9410	464	18	a	a	DET
easat-9410	464	19	formal	formal	ADJ
easat-9410	464	20	taxpayer	taxpayer	NOUN
easat-9410	464	21	compliance	compliance	NOUN
easat-9410	464	22	ratio	ratio	NOUN
easat-9410	464	23	of	of	ADP
easat-9410	464	24	81.92	81.92	NUM
easat-9410	464	25	percent	percent	NOUN
easat-9410	464	26	by	by	ADP
easat-9410	464	27	2020	2020	NUM
easat-9410	464	28	.	.	PUNCT
easat-9410	464	29	,	,	PUNCT
easat-9410	464	30	"	"	PUNCT
easat-9410	464	31	ddtc	ddtc	PROPN
easat-9410	464	32	,	,	PUNCT
easat-9410	464	33	jakarta	jakarta	PROPN
easat-9410	464	34	,	,	PUNCT
easat-9410	464	35	indonesia	indonesia	PROPN
easat-9410	464	36	,	,	PUNCT
easat-9410	464	37	2020	2020	NUM
easat-9410	464	38	.	.	PUNCT
easat-9410	465	1	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasiokepatuhan-formal-wpcapai-8192-persen-pada-2025	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasiokepatuhan-formal-wpcapai-8192-persen-pada-2025	PROPN
easat-9410	465	2	[	[	X
easat-9410	465	3	3	3	X
easat-9410	465	4	]	]	X
easat-9410	465	5	e.	e.	PROPN
easat-9410	465	6	u.	u.	PROPN
easat-9410	465	7	pratiwi	pratiwi	PROPN
easat-9410	465	8	,	,	PUNCT
easat-9410	465	9	l.	l.	PROPN
easat-9410	465	10	arisa	arisa	PROPN
easat-9410	465	11	,	,	PUNCT
easat-9410	465	12	a.	a.	PROPN
easat-9410	465	13	r.	r.	PROPN
easat-9410	465	14	ainasya	ainasya	PROPN
easat-9410	465	15	,	,	PUNCT
easat-9410	465	16	and	and	CCONJ
easat-9410	465	17	e.	e.	PROPN
easat-9410	465	18	fazri	fazri	PROPN
easat-9410	465	19	,	,	PUNCT
easat-9410	465	20	"	"	PUNCT
easat-9410	465	21	therole	therole	NOUN
easat-9410	465	22	of	of	ADP
easat-9410	465	23	e	e	NOUN
easat-9410	465	24	-	-	NOUN
easat-9410	465	25	filing	filing	NOUN
easat-9410	465	26	policies	policy	NOUN
easat-9410	465	27	,	,	PUNCT
easat-9410	465	28	tax	tax	NOUN
easat-9410	465	29	sanctions	sanction	NOUN
easat-9410	465	30	,	,	PUNCT
easat-9410	465	31	and	and	CCONJ
easat-9410	465	32	taxpayer	taxpayer	NOUN
easat-9410	465	33	awareness	awareness	NOUN
easat-9410	465	34	in	in	ADP
easat-9410	465	35	enhancing	enhance	VERB
easat-9410	465	36	individual	individual	ADJ
easat-9410	465	37	taxpayer	taxpayer	NOUN
easat-9410	465	38	compliance	compliance	NOUN
easat-9410	465	39	,	,	PUNCT
easat-9410	465	40	"	"	PUNCT
easat-9410	465	41	journal	journal	NOUN
easat-9410	465	42	riset	riset	PROPN
easat-9410	465	43	akuntansi	akuntansi	PROPN
easat-9410	465	44	terpadu	terpadu	NOUN
easat-9410	465	45	,	,	PUNCT
easat-9410	465	46	vol	vol	NOUN
easat-9410	465	47	.	.	PROPN
easat-9410	465	48	18	18	NUM
easat-9410	465	49	,	,	PUNCT
easat-9410	465	50	no	no	INTJ
easat-9410	465	51	.	.	NOUN
easat-9410	465	52	1	1	NUM
easat-9410	465	53	,	,	PUNCT
easat-9410	465	54	pp	pp	ADJ
easat-9410	465	55	.	.	PUNCT
easat-9410	466	1	139	139	NUM
easat-9410	466	2	-	-	SYM
easat-9410	466	3	153	153	NUM
easat-9410	466	4	,	,	PUNCT
easat-9410	466	5	2025	2025	NUM
easat-9410	466	6	.	.	PUNCT
easat-9410	467	1	[	[	X
easat-9410	467	2	4	4	X
easat-9410	467	3	]	]	PUNCT
easat-9410	467	4	s.	s.	PROPN
easat-9410	467	5	n.	n.	PROPN
easat-9410	467	6	kamarudin	kamarudin	PROPN
easat-9410	467	7	,	,	PUNCT
easat-9410	467	8	a.	a.	PROPN
easat-9410	467	9	f.	f.	PROPN
easat-9410	467	10	azman	azman	PROPN
easat-9410	467	11	,	,	PUNCT
easat-9410	467	12	z.	z.	PROPN
easat-9410	467	13	abdul	abdul	PROPN
easat-9410	467	14	rasit	rasit	PROPN
easat-9410	467	15	,	,	PUNCT
easat-9410	467	16	and	and	CCONJ
easat-9410	467	17	n.	n.	PROPN
easat-9410	467	18	e.	e.	PROPN
easat-9410	467	19	mohd	mohd	PROPN
easat-9410	467	20	nasir	nasir	PROPN
easat-9410	467	21	,	,	PUNCT
easat-9410	467	22	"	"	PUNCT
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easat-9410	467	24	influencing	influence	VERB
easat-9410	467	25	tax	tax	NOUN
easat-9410	467	26	compliance	compliance	NOUN
easat-9410	467	27	from	from	ADP
easat-9410	467	28	the	the	DET
easat-9410	467	29	perspective	perspective	NOUN
easat-9410	467	30	of	of	ADP
easat-9410	467	31	young	young	ADJ
easat-9410	467	32	workers	worker	NOUN
easat-9410	467	33	:	:	PUNCT
easat-9410	467	34	evidence	evidence	NOUN
easat-9410	467	35	from	from	ADP
easat-9410	467	36	malaysia	malaysia	PROPN
easat-9410	467	37	,	,	PUNCT
easat-9410	467	38	"	"	PUNCT
easat-9410	467	39	asia	asia	PROPN
easat-9410	467	40	-	-	PUNCT
easat-9410	467	41	pacific	pacific	PROPN
easat-9410	467	42	management	management	PROPN
easat-9410	467	43	accounting	accounting	NOUN
easat-9410	467	44	journal	journal	PROPN
easat-9410	467	45	(	(	PUNCT
easat-9410	467	46	apmaj	apmaj	PROPN
easat-9410	467	47	)	)	PUNCT
easat-9410	467	48	,	,	PUNCT
easat-9410	467	49	vol	vol	NOUN
easat-9410	467	50	.	.	PROPN
easat-9410	467	51	19	19	NUM
easat-9410	467	52	,	,	PUNCT
easat-9410	467	53	no	no	INTJ
easat-9410	467	54	.	.	NOUN
easat-9410	467	55	1	1	NUM
easat-9410	467	56	,	,	PUNCT
easat-9410	467	57	pp	pp	ADJ
easat-9410	467	58	.	.	PUNCT
easat-9410	468	1	121	121	NUM
easat-9410	468	2	-	-	SYM
easat-9410	468	3	148	148	NUM
easat-9410	468	4	,	,	PUNCT
easat-9410	468	5	2024	2024	NUM
easat-9410	468	6	.	.	PUNCT
easat-9410	469	1	[	[	X
easat-9410	469	2	5	5	NUM
easat-9410	469	3	]	]	X
easat-9410	469	4	oecd	oecd	PROPN
easat-9410	469	5	,	,	PUNCT
easat-9410	469	6	survei	survei	NOUN
easat-9410	469	7	ekonomi	ekonomi	PROPN
easat-9410	469	8	oecd	oecd	PROPN
easat-9410	469	9	indonesia	indonesia	PROPN
easat-9410	469	10	.	.	PUNCT
easat-9410	470	1	indonesia	indonesia	PROPN
easat-9410	470	2	oecd	oecd	PROPN
easat-9410	470	3	publishing	publishing	PROPN
easat-9410	470	4	,	,	PUNCT
easat-9410	470	5	2024	2024	NUM
easat-9410	470	6	.	.	PUNCT
easat-9410	471	1	https://doi.org/10.1787/9d9fdbd2id	https://doi.org/10.1787/9d9fdbd2id	PRON
easat-9410	471	2	[	[	X
easat-9410	471	3	6	6	NUM
easat-9410	471	4	]	]	PUNCT
easat-9410	471	5	e.	e.	PROPN
easat-9410	471	6	kurnia	kurnia	PROPN
easat-9410	471	7	and	and	CCONJ
easat-9410	471	8	k.	k.	PROPN
easat-9410	471	9	khomsiyah	khomsiyah	PROPN
easat-9410	471	10	,	,	PUNCT
easat-9410	471	11	"	"	PUNCT
easat-9410	471	12	understanding	understand	VERB
easat-9410	471	13	gen	gen	PROPN
easat-9410	471	14	z	z	NOUN
easat-9410	471	15	tax	tax	NOUN
easat-9410	471	16	compliance	compliance	NOUN
easat-9410	471	17	behaviour	behaviour	NOUN
easat-9410	471	18	,	,	PUNCT
easat-9410	471	19	"	"	PUNCT
easat-9410	471	20	jurnal	jurnal	ADJ
easat-9410	471	21	bisnis	bisnis	PROPN
easat-9410	471	22	dan	dan	PROPN
easat-9410	471	23	akuntansi	akuntansi	PROPN
easat-9410	471	24	,	,	PUNCT
easat-9410	471	25	vol	vol	NOUN
easat-9410	471	26	.	.	PROPN
easat-9410	471	27	25	25	NUM
easat-9410	471	28	,	,	PUNCT
easat-9410	471	29	no	no	INTJ
easat-9410	471	30	.	.	NOUN
easat-9410	471	31	2	2	NUM
easat-9410	471	32	,	,	PUNCT
easat-9410	471	33	pp	pp	ADJ
easat-9410	471	34	.	.	PUNCT
easat-9410	472	1	351	351	NUM
easat-9410	472	2	-	-	SYM
easat-9410	472	3	366	366	NUM
easat-9410	472	4	,	,	PUNCT
easat-9410	472	5	2023	2023	NUM
easat-9410	472	6	.	.	PUNCT
easat-9410	473	1	https://doi.org/10.34208/jba.v25i2.2181	https://doi.org/10.34208/jba.v25i2.2181	PROPN
easat-9410	473	2	[	[	X
easat-9410	473	3	7	7	X
easat-9410	473	4	]	]	PUNCT
easat-9410	473	5	e.	e.	PROPN
easat-9410	473	6	y.	y.	PROPN
easat-9410	473	7	utami	utami	PROPN
easat-9410	473	8	,	,	PUNCT
easat-9410	473	9	"	"	PUNCT
easat-9410	473	10	in	in	ADP
easat-9410	473	11	the	the	DET
easat-9410	473	12	digital	digital	ADJ
easat-9410	473	13	era	era	NOUN
easat-9410	473	14	,	,	PUNCT
easat-9410	473	15	tax	tax	NOUN
easat-9410	473	16	matters	matter	NOUN
easat-9410	473	17	are	be	AUX
easat-9410	473	18	easy	easy	ADJ
easat-9410	473	19	for	for	ADP
easat-9410	473	20	the	the	DET
easat-9410	473	21	younger	young	ADJ
easat-9410	473	22	generation	generation	NOUN
easat-9410	473	23	,	,	PUNCT
easat-9410	473	24	"	"	PUNCT
easat-9410	473	25	directorate	directorate	ADJ
easat-9410	473	26	general	general	NOUN
easat-9410	473	27	of	of	ADP
easat-9410	473	28	taxation	taxation	NOUN
easat-9410	473	29	,	,	PUNCT
easat-9410	473	30	2025	2025	NUM
easat-9410	473	31	.	.	PUNCT
easat-9410	474	1	https://pajak.go.id/id/artikel/era-digital-urusan-pajak-serba-mudah-buat-generasi-muda	https://pajak.go.id/id/artikel/era-digital-urusan-pajak-serba-mudah-buat-generasi-muda	NOUN
easat-9410	475	1	[	[	X
easat-9410	475	2	8	8	X
easat-9410	475	3	]	]	X
easat-9410	475	4	v.	v.	ADP
easat-9410	475	5	a.	a.	NOUN
easat-9410	475	6	titaailla	titaailla	PROPN
easat-9410	475	7	and	and	CCONJ
easat-9410	475	8	f.	f.	PROPN
easat-9410	475	9	fidiana	fidiana	PROPN
easat-9410	475	10	,	,	PUNCT
easat-9410	475	11	"	"	PUNCT
easat-9410	475	12	tax	tax	NOUN
easat-9410	475	13	compliance	compliance	NOUN
easat-9410	475	14	in	in	ADP
easat-9410	475	15	indonesia	indonesia	PROPN
easat-9410	475	16	:	:	PUNCT
easat-9410	475	17	a	a	DET
easat-9410	475	18	meta	meta	ADJ
easat-9410	475	19	-	-	PUNCT
easat-9410	475	20	analysis	analysis	NOUN
easat-9410	475	21	,	,	PUNCT
easat-9410	475	22	"	"	PUNCT
easat-9410	475	23	financial	financial	ADJ
easat-9410	475	24	economics	economic	NOUN
easat-9410	475	25	review	review	NOUN
easat-9410	475	26	,	,	PUNCT
easat-9410	475	27	vol	vol	NOUN
easat-9410	475	28	.	.	PROPN
easat-9410	475	29	4	4	NUM
easat-9410	475	30	,	,	PUNCT
easat-9410	475	31	no	no	INTJ
easat-9410	475	32	.	.	NOUN
easat-9410	475	33	2	2	NUM
easat-9410	475	34	,	,	PUNCT
easat-9410	475	35	p.	p.	NOUN
easat-9410	475	36	61	61	NUM
easat-9410	475	37	,	,	PUNCT
easat-9410	475	38	2022	2022	NUM
easat-9410	475	39	.	.	PUNCT
easat-9410	476	1	[	[	X
easat-9410	476	2	9	9	NUM
easat-9410	476	3	]	]	X
easat-9410	476	4	n.	n.	NOUN
easat-9410	476	5	saad	saad	PROPN
easat-9410	476	6	,	,	PUNCT
easat-9410	476	7	"	"	PUNCT
easat-9410	476	8	tax	tax	NOUN
easat-9410	476	9	knowledge	knowledge	NOUN
easat-9410	476	10	,	,	PUNCT
easat-9410	476	11	tax	tax	NOUN
easat-9410	476	12	complexity	complexity	NOUN
easat-9410	476	13	and	and	CCONJ
easat-9410	476	14	tax	tax	NOUN
easat-9410	476	15	compliance	compliance	NOUN
easat-9410	476	16	:	:	PUNCT
easat-9410	476	17	taxpayers	taxpayer	NOUN
easat-9410	476	18	’	'	PUNCT
easat-9410	476	19	view	view	NOUN
easat-9410	476	20	,	,	PUNCT
easat-9410	476	21	"	"	PUNCT
easat-9410	476	22	procedia	procedia	X
easat-9410	476	23	social	social	ADJ
easat-9410	476	24	and	and	CCONJ
easat-9410	476	25	behavioral	behavioral	ADJ
easat-9410	476	26	sciences	science	NOUN
easat-9410	476	27	,	,	PUNCT
easat-9410	476	28	vol	vol	NOUN
easat-9410	476	29	.	.	PROPN
easat-9410	476	30	109	109	NUM
easat-9410	476	31	,	,	PUNCT
easat-9410	476	32	pp	pp	ADJ
easat-9410	476	33	.	.	PUNCT
easat-9410	476	34	1069	1069	NUM
easat-9410	476	35	-	-	SYM
easat-9410	476	36	1075	1075	NUM
easat-9410	476	37	,	,	PUNCT
easat-9410	476	38	2014	2014	NUM
easat-9410	476	39	.	.	PUNCT
easat-9410	477	1	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	NUM
easat-9410	477	2	[	[	X
easat-9410	477	3	10	10	NUM
easat-9410	477	4	]	]	PUNCT
easat-9410	477	5	j.	j.	PROPN
easat-9410	477	6	kasipillai	kasipillai	PROPN
easat-9410	477	7	and	and	CCONJ
easat-9410	477	8	h.	h.	PROPN
easat-9410	477	9	abdul	abdul	PROPN
easat-9410	477	10	-	-	PUNCT
easat-9410	477	11	jabbar	jabbar	PROPN
easat-9410	477	12	,	,	PUNCT
easat-9410	477	13	"	"	PUNCT
easat-9410	477	14	gender	gender	NOUN
easat-9410	477	15	and	and	CCONJ
easat-9410	477	16	ethnicity	ethnicity	NOUN
easat-9410	477	17	differences	difference	NOUN
easat-9410	477	18	in	in	ADP
easat-9410	477	19	tax	tax	NOUN
easat-9410	477	20	compliance	compliance	NOUN
easat-9410	477	21	,	,	PUNCT
easat-9410	477	22	"	"	PUNCT
easat-9410	477	23	asian	asian	PROPN
easat-9410	477	24	academy	academy	PROPN
easat-9410	477	25	of	of	ADP
easat-9410	477	26	management	management	PROPN
easat-9410	477	27	journal	journal	PROPN
easat-9410	477	28	,	,	PUNCT
easat-9410	477	29	vol	vol	NOUN
easat-9410	477	30	.	.	PROPN
easat-9410	477	31	11	11	NUM
easat-9410	477	32	,	,	PUNCT
easat-9410	477	33	no	no	INTJ
easat-9410	477	34	.	.	NOUN
easat-9410	477	35	2	2	NUM
easat-9410	477	36	,	,	PUNCT
easat-9410	477	37	pp	pp	ADJ
easat-9410	477	38	.	.	PUNCT
easat-9410	478	1	73	73	NUM
easat-9410	478	2	-	-	SYM
easat-9410	478	3	88	88	NUM
easat-9410	478	4	,	,	PUNCT
easat-9410	478	5	2006	2006	NUM
easat-9410	478	6	.	.	PUNCT
easat-9410	479	1	[	[	X
easat-9410	479	2	11	11	NUM
easat-9410	479	3	]	]	X
easat-9410	479	4	n.	n.	PROPN
easat-9410	479	5	p.	p.	PROPN
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easat-9410	479	7	and	and	CCONJ
easat-9410	479	8	s.	s.	PROPN
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easat-9410	479	10	,	,	PUNCT
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easat-9410	479	12	enhancing	enhance	VERB
easat-9410	479	13	individual	individual	ADJ
easat-9410	479	14	taxpayer	taxpayer	NOUN
easat-9410	479	15	compliance	compliance	NOUN
easat-9410	479	16	:	:	PUNCT
easat-9410	479	17	the	the	DET
easat-9410	479	18	role	role	NOUN
easat-9410	479	19	of	of	ADP
easat-9410	479	20	tax	tax	NOUN
easat-9410	479	21	awareness	awareness	NOUN
easat-9410	479	22	,	,	PUNCT
easat-9410	479	23	knowledge	knowledge	NOUN
easat-9410	479	24	,	,	PUNCT
easat-9410	479	25	and	and	CCONJ
easat-9410	479	26	administrative	administrative	ADJ
easat-9410	479	27	sanctions	sanction	NOUN
easat-9410	479	28	,	,	PUNCT
easat-9410	479	29	"	"	PUNCT
easat-9410	479	30	journal	journal	NOUN
easat-9410	479	31	of	of	ADP
easat-9410	479	32	public	public	ADJ
easat-9410	479	33	auditing	auditing	NOUN
easat-9410	479	34	and	and	CCONJ
easat-9410	479	35	financial	financial	ADJ
easat-9410	479	36	management	management	NOUN
easat-9410	479	37	,	,	PUNCT
easat-9410	479	38	vol	vol	NOUN
easat-9410	479	39	.	.	PROPN
easat-9410	479	40	4	4	NUM
easat-9410	479	41	,	,	PUNCT
easat-9410	479	42	no	no	INTJ
easat-9410	479	43	.	.	NOUN
easat-9410	479	44	2	2	NUM
easat-9410	479	45	,	,	PUNCT
easat-9410	479	46	pp	pp	ADJ
easat-9410	479	47	.	.	PUNCT
easat-9410	480	1	1	1	NUM
easat-9410	480	2	-	-	SYM
easat-9410	480	3	8	8	NUM
easat-9410	480	4	,	,	PUNCT
easat-9410	480	5	2024	2024	NUM
easat-9410	480	6	.	.	PUNCT
easat-9410	481	1	[	[	X
easat-9410	481	2	12	12	NUM
easat-9410	481	3	]	]	PUNCT
easat-9410	481	4	m.	m.	NOUN
easat-9410	481	5	nose	nose	NOUN
easat-9410	481	6	and	and	CCONJ
easat-9410	481	7	a.	a.	PROPN
easat-9410	481	8	mengistu	mengistu	PROPN
easat-9410	481	9	,	,	PUNCT
easat-9410	481	10	"	"	PUNCT
easat-9410	481	11	exploring	explore	VERB
easat-9410	481	12	the	the	DET
easat-9410	481	13	adoption	adoption	NOUN
easat-9410	481	14	of	of	ADP
easat-9410	481	15	selected	select	VERB
easat-9410	481	16	digital	digital	ADJ
easat-9410	481	17	technologies	technology	NOUN
easat-9410	481	18	in	in	ADP
easat-9410	481	19	tax	tax	NOUN
easat-9410	481	20	administration	administration	NOUN
easat-9410	481	21	,	,	PUNCT
easat-9410	481	22	"	"	PUNCT
easat-9410	481	23	imf	imf	PROPN
easat-9410	481	24	notes	note	NOUN
easat-9410	481	25	,	,	PUNCT
easat-9410	481	26	vol	vol	NOUN
easat-9410	481	27	.	.	PROPN
easat-9410	481	28	8	8	NUM
easat-9410	481	29	,	,	PUNCT
easat-9410	481	30	pp	pp	ADJ
easat-9410	481	31	.	.	PUNCT
easat-9410	481	32	1–15	1–15	NUM
easat-9410	481	33	,	,	PUNCT
easat-9410	481	34	2023	2023	NUM
easat-9410	481	35	.	.	PUNCT
easat-9410	482	1	https://doi.org/10.5089/9798400258183.068	https://doi.org/10.5089/9798400258183.068	VERB
easat-9410	482	2	[	[	PUNCT
easat-9410	482	3	13	13	NUM
easat-9410	482	4	]	]	X
easat-9410	482	5	g.	g.	PROPN
easat-9410	482	6	sakitri	sakitri	PROPN
easat-9410	482	7	,	,	PUNCT
easat-9410	482	8	"	"	PUNCT
easat-9410	482	9	selamat	selamat	PROPN
easat-9410	482	10	datang	datang	PROPN
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easat-9410	482	12	z	z	PROPN
easat-9410	482	13	,	,	PUNCT
easat-9410	482	14	sang	sing	VERB
easat-9410	482	15	penggerak	penggerak	PROPN
easat-9410	482	16	inovasi	inovasi	PROPN
easat-9410	482	17	!	!	PUNCT
easat-9410	482	18	,	,	PUNCT
easat-9410	482	19	"	"	PUNCT
easat-9410	482	20	in	in	ADP
easat-9410	482	21	forum	forum	NOUN
easat-9410	482	22	manajemen	manajeman	NOUN
easat-9410	482	23	,	,	PUNCT
easat-9410	482	24	2021	2021	NUM
easat-9410	482	25	.	.	PUNCT
easat-9410	483	1	[	[	X
easat-9410	483	2	14	14	NUM
easat-9410	483	3	]	]	PUNCT
easat-9410	483	4	a.	a.	NOUN
easat-9410	483	5	fahmi	fahmi	PROPN
easat-9410	483	6	,	,	PUNCT
easat-9410	483	7	"	"	PUNCT
easat-9410	483	8	tax	tax	NOUN
easat-9410	483	9	education	education	NOUN
easat-9410	483	10	for	for	ADP
easat-9410	483	11	generation	generation	NOUN
easat-9410	483	12	z	z	PROPN
easat-9410	483	13	,	,	PUNCT
easat-9410	483	14	an	an	DET
easat-9410	483	15	initial	initial	ADJ
easat-9410	483	16	solution	solution	NOUN
easat-9410	483	17	to	to	ADP
easat-9410	483	18	increasing	increase	VERB
easat-9410	483	19	indonesia	indonesia	PROPN
easat-9410	483	20	's	's	PART
easat-9410	483	21	tax	tax	NOUN
easat-9410	483	22	ratio	ratio	NOUN
easat-9410	483	23	,	,	PUNCT
easat-9410	483	24	"	"	PUNCT
easat-9410	483	25	ddtc	ddtc	PROPN
easat-9410	483	26	news	news	NOUN
easat-9410	483	27	,	,	PUNCT
easat-9410	483	28	2025	2025	NUM
easat-9410	483	29	.	.	PUNCT
easat-9410	484	1	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatantax-ratio-ri	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatantax-ratio-ri	PROPN
easat-9410	484	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9410	484	3	https://ortax.org/kuartal-ikemenkeu-catat-penerimaan-pajak-14-7-persen-dari-target-apbn	https://ortax.org/kuartal-ikemenkeu-catat-penerimaan-pajak-14-7-persen-dari-target-apbn	PROPN
easat-9410	484	4	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasio-kepatuhan-formal-wpcapai-8192-persen-pada-2025	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasio-kepatuhan-formal-wpcapai-8192-persen-pada-2025	PROPN
easat-9410	484	5	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasio-kepatuhan-formal-wpcapai-8192-persen-pada-2025	https://news.ddtc.co.id/berita/nasional/1809494/djp-targetkan-rasio-kepatuhan-formal-wpcapai-8192-persen-pada-2025	PROPN
easat-9410	484	6	https://doi.org/10.1787/9d9fdbd2-id	https://doi.org/10.1787/9d9fdbd2-id	PROPN
easat-9410	484	7	https://doi.org/10.1787/9d9fdbd2-id	https://doi.org/10.1787/9d9fdbd2-id	PROPN
easat-9410	484	8	https://doi.org/10.34208/jba.v25i2.2181	https://doi.org/10.34208/jba.v25i2.2181	PROPN
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easat-9410	484	10	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	ADV
easat-9410	484	11	https://doi.org/10.5089/9798400258183.068	https://doi.org/10.5089/9798400258183.068	VERB
easat-9410	484	12	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatan-tax-ratio-ri	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatan-tax-ratio-ri	NOUN
easat-9410	484	13	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatan-tax-ratio-ri	https://news.ddtc.co.id/komunitas/lomba/1797927/edukasi-pajak-untuk-generasi-z-solusi-awal-peningkatan-tax-ratio-ri	PROPN
easat-9410	484	14	736	736	PROPN
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easat-9410	484	18	and	and	CCONJ
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easat-9410	484	20	issn	issn	PROPN
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easat-9410	484	22	2576	2576	NUM
easat-9410	484	23	-	-	SYM
easat-9410	484	24	8484	8484	NUM
easat-9410	484	25	vol	vol	NOUN
easat-9410	484	26	.	.	PROPN
easat-9410	485	1	9	9	NUM
easat-9410	485	2	,	,	PUNCT
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easat-9410	485	4	.	.	NOUN
easat-9410	485	5	8	8	NUM
easat-9410	485	6	:	:	PUNCT
easat-9410	485	7	722	722	NUM
easat-9410	485	8	-	-	SYM
easat-9410	485	9	738	738	NUM
easat-9410	485	10	,	,	PUNCT
easat-9410	485	11	2025	2025	NUM
easat-9410	485	12	doi	doi	NOUN
easat-9410	485	13	:	:	PUNCT
easat-9410	485	14	10.55214/2576	10.55214/2576	NUM
easat-9410	485	15	-	-	SYM
easat-9410	485	16	8484.v9i8.9410	8484.v9i8.9410	NUM
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easat-9410	486	9	gate	gate	NOUN
easat-9410	487	1	[	[	X
easat-9410	487	2	15	15	NUM
easat-9410	487	3	]	]	X
easat-9410	487	4	oecd	oecd	PROPN
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easat-9410	487	6	tax	tax	NOUN
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easat-9410	487	8	:	:	PUNCT
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easat-9410	487	11	people	people	NOUN
easat-9410	487	12	and	and	CCONJ
easat-9410	487	13	businesses	business	NOUN
easat-9410	487	14	to	to	PART
easat-9410	487	15	pay	pay	VERB
easat-9410	487	16	tax	tax	NOUN
easat-9410	487	17	.	.	PUNCT
easat-9410	488	1	oecd	oecd	PROPN
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easat-9410	488	3	,	,	PUNCT
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easat-9410	488	5	.	.	PUNCT
easat-9410	489	1	https://doi.org/10.1787/f3d8ea10-en	https://doi.org/10.1787/f3d8ea10-en	PUNCT
easat-9410	490	1	[	[	X
easat-9410	490	2	16	16	NUM
easat-9410	490	3	]	]	PUNCT
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easat-9410	490	10	directorate	directorate	ADJ
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easat-9410	490	15	report	report	NOUN
easat-9410	490	16	2023	2023	NUM
easat-9410	490	17	:	:	PUNCT
easat-9410	490	18	education	education	NOUN
easat-9410	490	19	and	and	CCONJ
easat-9410	490	20	digitalization	digitalization	NOUN
easat-9410	490	21	strategy	strategy	NOUN
easat-9410	490	22	,	,	PUNCT
easat-9410	490	23	"	"	PUNCT
easat-9410	490	24	directorate	directorate	ADJ
easat-9410	490	25	general	general	NOUN
easat-9410	490	26	of	of	ADP
easat-9410	490	27	taxes	taxis	NOUN
easat-9410	490	28	,	,	PUNCT
easat-9410	490	29	2023	2023	NUM
easat-9410	490	30	.	.	PUNCT
easat-9410	491	1	[	[	X
easat-9410	491	2	17	17	NUM
easat-9410	491	3	]	]	X
easat-9410	491	4	d.	d.	PROPN
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easat-9410	491	6	,	,	PUNCT
easat-9410	491	7	"	"	PUNCT
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easat-9410	491	9	awareness	awareness	NOUN
easat-9410	491	10	inclusion	inclusion	NOUN
easat-9410	491	11	,	,	PUNCT
easat-9410	491	12	a	a	DET
easat-9410	491	13	step	step	NOUN
easat-9410	491	14	towards	towards	ADP
easat-9410	491	15	a	a	DET
easat-9410	491	16	financially	financially	ADV
easat-9410	491	17	independent	independent	ADJ
easat-9410	491	18	nation	nation	NOUN
easat-9410	491	19	.	.	PUNCT
easat-9410	492	1	directorate	directorate	ADJ
easat-9410	492	2	general	general	NOUN
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easat-9410	492	4	taxes	taxis	NOUN
easat-9410	492	5	,	,	PUNCT
easat-9410	492	6	"	"	PUNCT
easat-9410	492	7	jakarta	jakarta	PROPN
easat-9410	492	8	,	,	PUNCT
easat-9410	492	9	indonesia	indonesia	PROPN
easat-9410	492	10	,	,	PUNCT
easat-9410	492	11	2025	2025	NUM
easat-9410	492	12	.	.	PUNCT
easat-9410	493	1	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkahmenuju-negara-mandiri-finansial	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkahmenuju-negara-mandiri-finansial	ADJ
easat-9410	493	2	[	[	X
easat-9410	493	3	18	18	NUM
easat-9410	493	4	]	]	X
easat-9410	493	5	natanael	natanael	NOUN
easat-9410	493	6	and	and	CCONJ
easat-9410	493	7	g.	g.	PROPN
easat-9410	493	8	lie	lie	PROPN
easat-9410	493	9	,	,	PUNCT
easat-9410	493	10	"	"	PUNCT
easat-9410	493	11	tax	tax	NOUN
easat-9410	493	12	law	law	NOUN
easat-9410	493	13	in	in	ADP
easat-9410	493	14	increasing	increase	VERB
easat-9410	493	15	state	state	NOUN
easat-9410	493	16	revenue	revenue	NOUN
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easat-9410	493	21	"	"	PUNCT
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easat-9410	494	2	,	,	PUNCT
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easat-9410	494	5	1	1	NUM
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easat-9410	494	8	.	.	PUNCT
easat-9410	495	1	140–154	140–154	NUM
easat-9410	495	2	,	,	PUNCT
easat-9410	495	3	2025	2025	NUM
easat-9410	495	4	.	.	PUNCT
easat-9410	496	1	[	[	X
easat-9410	496	2	19	19	NUM
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easat-9410	496	8	v.	v.	ADP
easat-9410	496	9	herawati	herawati	PROPN
easat-9410	496	10	,	,	PUNCT
easat-9410	496	11	"	"	PUNCT
easat-9410	496	12	the	the	DET
easat-9410	496	13	effect	effect	NOUN
easat-9410	496	14	of	of	ADP
easat-9410	496	15	tax	tax	NOUN
easat-9410	496	16	knowledge	knowledge	NOUN
easat-9410	496	17	and	and	CCONJ
easat-9410	496	18	tax	tax	NOUN
easat-9410	496	19	sanctions	sanction	NOUN
easat-9410	496	20	on	on	ADP
easat-9410	496	21	taxpayer	taxpayer	NOUN
easat-9410	496	22	compliance	compliance	NOUN
easat-9410	496	23	in	in	ADP
easat-9410	496	24	the	the	DET
easat-9410	496	25	millennial	millennial	ADJ
easat-9410	496	26	generation	generation	NOUN
easat-9410	496	27	in	in	ADP
easat-9410	496	28	karawang	karawang	NOUN
easat-9410	496	29	with	with	ADP
easat-9410	496	30	tax	tax	NOUN
easat-9410	496	31	awareness	awareness	NOUN
easat-9410	496	32	as	as	ADP
easat-9410	496	33	moderation	moderation	NOUN
easat-9410	496	34	variable	variable	NOUN
easat-9410	496	35	,	,	PUNCT
easat-9410	496	36	"	"	PUNCT
easat-9410	496	37	golden	golden	ADJ
easat-9410	496	38	ratio	ratio	NOUN
easat-9410	496	39	of	of	ADP
easat-9410	496	40	finance	finance	NOUN
easat-9410	496	41	management	management	NOUN
easat-9410	496	42	,	,	PUNCT
easat-9410	496	43	vol	vol	NOUN
easat-9410	496	44	.	.	PROPN
easat-9410	496	45	4	4	NUM
easat-9410	496	46	,	,	PUNCT
easat-9410	496	47	no	no	INTJ
easat-9410	496	48	.	.	NOUN
easat-9410	496	49	2	2	NUM
easat-9410	496	50	,	,	PUNCT
easat-9410	496	51	pp	pp	ADJ
easat-9410	496	52	.	.	PUNCT
easat-9410	497	1	175	175	NUM
easat-9410	497	2	183	183	NUM
easat-9410	497	3	,	,	PUNCT
easat-9410	497	4	2024	2024	NUM
easat-9410	497	5	.	.	PUNCT
easat-9410	498	1	https://doi.org/10.52970/grfm.v4i2.495	https://doi.org/10.52970/grfm.v4i2.495	ADJ
easat-9410	498	2	[	[	X
easat-9410	498	3	20	20	NUM
easat-9410	498	4	]	]	PUNCT
easat-9410	498	5	s.	s.	PROPN
easat-9410	498	6	suyanto	suyanto	PROPN
easat-9410	498	7	,	,	PUNCT
easat-9410	498	8	a.	a.	PROPN
easat-9410	498	9	f.	f.	PROPN
easat-9410	498	10	nurhuda	nurhuda	PROPN
easat-9410	498	11	,	,	PUNCT
easat-9410	498	12	and	and	CCONJ
easat-9410	498	13	f.	f.	PROPN
easat-9410	498	14	k.	k.	PROPN
easat-9410	498	15	putri	putri	PROPN
easat-9410	498	16	,	,	PUNCT
easat-9410	498	17	"	"	PUNCT
easat-9410	498	18	how	how	SCONJ
easat-9410	498	19	tax	tax	NOUN
easat-9410	498	20	awareness	awareness	NOUN
easat-9410	498	21	,	,	PUNCT
easat-9410	498	22	tax	tax	NOUN
easat-9410	498	23	system	system	NOUN
easat-9410	498	24	,	,	PUNCT
easat-9410	498	25	and	and	CCONJ
easat-9410	498	26	tax	tax	NOUN
easat-9410	498	27	sanctions	sanction	NOUN
easat-9410	498	28	affect	affect	VERB
easat-9410	498	29	young	young	ADJ
easat-9410	498	30	entrepreneurs	entrepreneur	NOUN
easat-9410	498	31	'	'	PART
easat-9410	498	32	intention	intention	NOUN
easat-9410	498	33	not	not	PART
easat-9410	498	34	to	to	PART
easat-9410	498	35	commit	commit	VERB
easat-9410	498	36	tax	tax	NOUN
easat-9410	498	37	fraud	fraud	NOUN
easat-9410	498	38	,	,	PUNCT
easat-9410	498	39	"	"	PUNCT
easat-9410	498	40	jurnal	jurnal	PROPN
easat-9410	498	41	akuntansi	akuntansi	PROPN
easat-9410	498	42	dan	dan	PROPN
easat-9410	498	43	perpajakan	perpajakan	PROPN
easat-9410	498	44	,	,	PUNCT
easat-9410	498	45	vol	vol	NOUN
easat-9410	498	46	.	.	PROPN
easat-9410	498	47	10	10	NUM
easat-9410	498	48	,	,	PUNCT
easat-9410	498	49	no	no	INTJ
easat-9410	498	50	.	.	NOUN
easat-9410	498	51	1	1	NUM
easat-9410	498	52	,	,	PUNCT
easat-9410	498	53	pp	pp	ADJ
easat-9410	498	54	.	.	PUNCT
easat-9410	499	1	138	138	NUM
easat-9410	499	2	-	-	SYM
easat-9410	499	3	149	149	NUM
easat-9410	499	4	,	,	PUNCT
easat-9410	499	5	2024	2024	NUM
easat-9410	499	6	.	.	PUNCT
easat-9410	500	1	https://doi.org/10.26905/ap.v10i1.12337	https://doi.org/10.26905/ap.v10i1.12337	PROPN
easat-9410	501	1	[	[	X
easat-9410	501	2	21	21	NUM
easat-9410	501	3	]	]	X
easat-9410	501	4	a.	a.	NOUN
easat-9410	501	5	s.	s.	PROPN
easat-9410	501	6	p.	p.	PROPN
easat-9410	501	7	lubis	lubis	PROPN
easat-9410	501	8	,	,	PUNCT
easat-9410	501	9	"	"	PUNCT
easat-9410	501	10	djp	djp	VERB
easat-9410	501	11	online	online	ADV
easat-9410	501	12	,	,	PUNCT
easat-9410	501	13	the	the	DET
easat-9410	501	14	final	final	ADJ
easat-9410	501	15	but	but	CCONJ
easat-9410	501	16	not	not	PART
easat-9410	501	17	the	the	DET
easat-9410	501	18	last	last	ADJ
easat-9410	501	19	contribution	contribution	NOUN
easat-9410	501	20	.	.	PUNCT
easat-9410	502	1	directorate	directorate	ADJ
easat-9410	502	2	general	general	NOUN
easat-9410	502	3	of	of	ADP
easat-9410	502	4	taxes	taxis	NOUN
easat-9410	502	5	,	,	PUNCT
easat-9410	502	6	"	"	PUNCT
easat-9410	502	7	jakarta	jakarta	PROPN
easat-9410	502	8	,	,	PUNCT
easat-9410	502	9	indonesia	indonesia	PROPN
easat-9410	502	10	,	,	PUNCT
easat-9410	502	11	https://www.pajak.go.id/index.php/id/artikel/djp-online-kontribusi-terakhir-tapi-bukan-berakhir	https://www.pajak.go.id/index.php/id/artikel/djp-online-kontribusi-terakhir-tapi-bukan-berakhir	PROPN
easat-9410	503	1	[	[	X
easat-9410	503	2	22	22	NUM
easat-9410	503	3	]	]	PUNCT
easat-9410	503	4	m.	m.	NOUN
easat-9410	503	5	al	al	PROPN
easat-9410	503	6	-	-	PROPN
easat-9410	503	7	okaily	okaily	ADV
easat-9410	503	8	,	,	PUNCT
easat-9410	503	9	d.	d.	PROPN
easat-9410	503	10	al	al	PROPN
easat-9410	503	11	-	-	PROPN
easat-9410	503	12	fraihat	fraihat	PROPN
easat-9410	503	13	,	,	PUNCT
easat-9410	503	14	m.	m.	NOUN
easat-9410	503	15	m.	m.	PROPN
easat-9410	503	16	al	al	PROPN
easat-9410	503	17	-	-	PUNCT
easat-9410	503	18	debei	debei	PROPN
easat-9410	503	19	,	,	PUNCT
easat-9410	503	20	and	and	CCONJ
easat-9410	503	21	a.	a.	PROPN
easat-9410	503	22	al	al	PROPN
easat-9410	503	23	-	-	PROPN
easat-9410	503	24	okaily	okaily	ADV
easat-9410	503	25	,	,	PUNCT
easat-9410	503	26	"	"	PUNCT
easat-9410	503	27	factors	factor	NOUN
easat-9410	503	28	influencing	influence	VERB
easat-9410	503	29	the	the	DET
easat-9410	503	30	decision	decision	NOUN
easat-9410	503	31	to	to	PART
easat-9410	503	32	utilize	utilize	VERB
easat-9410	503	33	etax	etax	NOUN
easat-9410	503	34	systems	system	NOUN
easat-9410	503	35	during	during	ADP
easat-9410	503	36	the	the	DET
easat-9410	503	37	covid-19	covid-19	PROPN
easat-9410	503	38	pandemic	pandemic	NOUN
easat-9410	503	39	:	:	PUNCT
easat-9410	503	40	the	the	DET
easat-9410	503	41	moderating	moderate	VERB
easat-9410	503	42	role	role	NOUN
easat-9410	503	43	of	of	ADP
easat-9410	503	44	anxiety	anxiety	NOUN
easat-9410	503	45	of	of	ADP
easat-9410	503	46	covid-19	covid-19	PROPN
easat-9410	503	47	infection	infection	NOUN
easat-9410	503	48	,	,	PUNCT
easat-9410	503	49	"	"	PUNCT
easat-9410	503	50	international	international	ADJ
easat-9410	503	51	journal	journal	NOUN
easat-9410	503	52	of	of	ADP
easat-9410	503	53	electronic	electronic	ADJ
easat-9410	503	54	government	government	NOUN
easat-9410	503	55	research	research	NOUN
easat-9410	503	56	vol	vol	NOUN
easat-9410	503	57	.	.	PROPN
easat-9410	504	1	18	18	NUM
easat-9410	504	2	,	,	PUNCT
easat-9410	504	3	no	no	INTJ
easat-9410	504	4	.	.	NOUN
easat-9410	504	5	1	1	NUM
easat-9410	504	6	,	,	PUNCT
easat-9410	504	7	pp	pp	ADJ
easat-9410	504	8	.	.	PUNCT
easat-9410	505	1	1	1	NUM
easat-9410	505	2	-	-	SYM
easat-9410	505	3	24	24	NUM
easat-9410	505	4	,	,	PUNCT
easat-9410	505	5	2022	2022	NUM
easat-9410	505	6	.	.	PUNCT
easat-9410	506	1	[	[	X
easat-9410	506	2	23	23	NUM
easat-9410	506	3	]	]	X
easat-9410	506	4	d.	d.	PROPN
easat-9410	506	5	k.	k.	PROPN
easat-9410	506	6	wardani	wardani	PROPN
easat-9410	506	7	and	and	CCONJ
easat-9410	506	8	l.	l.	PROPN
easat-9410	506	9	d.	d.	PROPN
easat-9410	506	10	nistiana	nistiana	PROPN
easat-9410	506	11	,	,	PUNCT
easat-9410	506	12	"	"	PUNCT
easat-9410	506	13	the	the	DET
easat-9410	506	14	influence	influence	NOUN
easat-9410	506	15	of	of	ADP
easat-9410	506	16	understanding	understand	VERB
easat-9410	506	17	tax	tax	NOUN
easat-9410	506	18	regulations	regulation	NOUN
easat-9410	506	19	on	on	ADP
easat-9410	506	20	taxpayer	taxpayer	NOUN
easat-9410	506	21	compliance	compliance	NOUN
easat-9410	506	22	with	with	ADP
easat-9410	506	23	risk	risk	NOUN
easat-9410	506	24	preference	preference	NOUN
easat-9410	506	25	as	as	ADP
easat-9410	506	26	a	a	DET
easat-9410	506	27	moderating	moderate	VERB
easat-9410	506	28	variable	variable	NOUN
easat-9410	506	29	,	,	PUNCT
easat-9410	506	30	"	"	PUNCT
easat-9410	506	31	jurnal	jurnal	ADJ
easat-9410	506	32	simki	simki	ADJ
easat-9410	506	33	economic	economic	ADJ
easat-9410	506	34	,	,	PUNCT
easat-9410	506	35	vol	vol	NOUN
easat-9410	506	36	.	.	PROPN
easat-9410	507	1	5	5	NUM
easat-9410	507	2	,	,	PUNCT
easat-9410	507	3	no	no	INTJ
easat-9410	507	4	.	.	NOUN
easat-9410	507	5	2	2	NUM
easat-9410	507	6	,	,	PUNCT
easat-9410	507	7	pp	pp	ADJ
easat-9410	507	8	.	.	PUNCT
easat-9410	508	1	106	106	NUM
easat-9410	508	2	-	-	SYM
easat-9410	508	3	118	118	NUM
easat-9410	508	4	,	,	PUNCT
easat-9410	508	5	2022	2022	NUM
easat-9410	508	6	.	.	PUNCT
easat-9410	509	1	https://doi.org/10.29407/jse.v5i2.141	https://doi.org/10.29407/jse.v5i2.141	ADJ
easat-9410	509	2	[	[	X
easat-9410	509	3	24	24	NUM
easat-9410	509	4	]	]	X
easat-9410	509	5	d.	d.	PROPN
easat-9410	509	6	kahneman	kahneman	PROPN
easat-9410	509	7	and	and	CCONJ
easat-9410	509	8	a.	a.	NOUN
easat-9410	509	9	tversky	tversky	NOUN
easat-9410	509	10	,	,	PUNCT
easat-9410	509	11	"	"	PUNCT
easat-9410	509	12	prospect	prospect	NOUN
easat-9410	509	13	theory	theory	NOUN
easat-9410	509	14	:	:	PUNCT
easat-9410	509	15	an	an	DET
easat-9410	509	16	analysis	analysis	NOUN
easat-9410	509	17	of	of	ADP
easat-9410	509	18	decision	decision	NOUN
easat-9410	509	19	under	under	ADP
easat-9410	509	20	risk	risk	NOUN
easat-9410	509	21	,	,	PUNCT
easat-9410	509	22	"	"	PUNCT
easat-9410	509	23	econometrica	econometrica	PROPN
easat-9410	509	24	,	,	PUNCT
easat-9410	509	25	vol	vol	NOUN
easat-9410	509	26	.	.	PROPN
easat-9410	510	1	47	47	NUM
easat-9410	510	2	,	,	PUNCT
easat-9410	510	3	no	no	INTJ
easat-9410	510	4	.	.	NOUN
easat-9410	510	5	2	2	NUM
easat-9410	510	6	,	,	PUNCT
easat-9410	510	7	pp	pp	ADJ
easat-9410	510	8	.	.	PUNCT
easat-9410	511	1	263	263	NUM
easat-9410	511	2	-	-	SYM
easat-9410	511	3	291	291	NUM
easat-9410	511	4	,	,	PUNCT
easat-9410	511	5	1979	1979	NUM
easat-9410	511	6	.	.	PUNCT
easat-9410	512	1	https://doi.org/10.2307/1914185	https://doi.org/10.2307/1914185	PUNCT
easat-9410	513	1	[	[	X
easat-9410	513	2	25	25	NUM
easat-9410	513	3	]	]	PUNCT
easat-9410	513	4	f.	f.	NOUN
easat-9410	513	5	heider	heider	PROPN
easat-9410	513	6	,	,	PUNCT
easat-9410	513	7	"	"	PUNCT
easat-9410	513	8	the	the	DET
easat-9410	513	9	psychology	psychology	NOUN
easat-9410	513	10	of	of	ADP
easat-9410	513	11	interpersonal	interpersonal	ADJ
easat-9410	513	12	relations	relation	NOUN
easat-9410	513	13	,	,	PUNCT
easat-9410	513	14	"	"	PUNCT
easat-9410	513	15	wiley	wiley	PROPN
easat-9410	513	16	,	,	PUNCT
easat-9410	513	17	new	new	PROPN
easat-9410	513	18	york	york	PROPN
easat-9410	513	19	,	,	PUNCT
easat-9410	513	20	1958	1958	NUM
easat-9410	513	21	.	.	PUNCT
easat-9410	514	1	https://archive.org/details/psychologyofinte00heidrich	https://archive.org/details/psychologyofinte00heidrich	X
easat-9410	514	2	[	[	X
easat-9410	514	3	26	26	NUM
easat-9410	514	4	]	]	PUNCT
easat-9410	514	5	e.	e.	PROPN
easat-9410	514	6	u.	u.	PROPN
easat-9410	514	7	weber	weber	PROPN
easat-9410	514	8	,	,	PUNCT
easat-9410	514	9	a.	a.	PROPN
easat-9410	514	10	r.	r.	PROPN
easat-9410	514	11	blais	blais	PROPN
easat-9410	514	12	,	,	PUNCT
easat-9410	514	13	and	and	CCONJ
easat-9410	514	14	n.	n.	PROPN
easat-9410	514	15	e.	e.	PROPN
easat-9410	514	16	betz	betz	PROPN
easat-9410	514	17	,	,	PUNCT
easat-9410	514	18	"	"	PUNCT
easat-9410	514	19	a	a	DET
easat-9410	514	20	domain‐specific	domain‐specific	NOUN
easat-9410	514	21	risk‐attitude	risk‐attitude	NOUN
easat-9410	514	22	scale	scale	NOUN
easat-9410	514	23	:	:	PUNCT
easat-9410	514	24	measuring	measure	VERB
easat-9410	514	25	risk	risk	NOUN
easat-9410	514	26	perceptions	perception	NOUN
easat-9410	514	27	and	and	CCONJ
easat-9410	514	28	risk	risk	NOUN
easat-9410	514	29	behaviors	behavior	NOUN
easat-9410	514	30	,	,	PUNCT
easat-9410	514	31	"	"	PUNCT
easat-9410	514	32	journal	journal	NOUN
easat-9410	514	33	of	of	ADP
easat-9410	514	34	behavioral	behavioral	ADJ
easat-9410	514	35	decision	decision	NOUN
easat-9410	514	36	making	making	NOUN
easat-9410	514	37	,	,	PUNCT
easat-9410	514	38	vol	vol	NOUN
easat-9410	514	39	.	.	PROPN
easat-9410	514	40	15	15	NUM
easat-9410	514	41	,	,	PUNCT
easat-9410	514	42	no	no	INTJ
easat-9410	514	43	.	.	NOUN
easat-9410	514	44	4	4	NUM
easat-9410	514	45	,	,	PUNCT
easat-9410	514	46	pp	pp	ADJ
easat-9410	514	47	.	.	PUNCT
easat-9410	515	1	263	263	NUM
easat-9410	515	2	-	-	SYM
easat-9410	515	3	290	290	NUM
easat-9410	515	4	,	,	PUNCT
easat-9410	515	5	2002	2002	NUM
easat-9410	515	6	.	.	PUNCT
easat-9410	516	1	https://doi.org/10.1002/bdm.414	https://doi.org/10.1002/bdm.414	PROPN
easat-9410	517	1	[	[	X
easat-9410	517	2	27	27	NUM
easat-9410	517	3	]	]	X
easat-9410	517	4	l.	l.	PROPN
easat-9410	517	5	setiawati	setiawati	PROPN
easat-9410	517	6	and	and	CCONJ
easat-9410	517	7	w.	w.	PROPN
easat-9410	517	8	n.	n.	PROPN
easat-9410	517	9	pardosi	pardosi	PROPN
easat-9410	517	10	,	,	PUNCT
easat-9410	517	11	"	"	PUNCT
easat-9410	517	12	the	the	DET
easat-9410	517	13	influence	influence	NOUN
easat-9410	517	14	of	of	ADP
easat-9410	517	15	tax	tax	NOUN
easat-9410	517	16	knowledge	knowledge	NOUN
easat-9410	517	17	and	and	CCONJ
easat-9410	517	18	tax	tax	NOUN
easat-9410	517	19	examination	examination	NOUN
easat-9410	517	20	on	on	ADP
easat-9410	517	21	taxpayer	taxpayer	NOUN
easat-9410	517	22	compliance	compliance	NOUN
easat-9410	517	23	with	with	ADP
easat-9410	517	24	tax	tax	NOUN
easat-9410	517	25	sanctions	sanction	NOUN
easat-9410	517	26	as	as	ADP
easat-9410	517	27	a	a	DET
easat-9410	517	28	moderating	moderate	VERB
easat-9410	517	29	variable	variable	NOUN
easat-9410	517	30	at	at	ADP
easat-9410	517	31	kpp	kpp	PROPN
easat-9410	517	32	pratama	pratama	NOUN
easat-9410	517	33	binjai	binjai	NOUN
easat-9410	517	34	,	,	PUNCT
easat-9410	517	35	"	"	PUNCT
easat-9410	517	36	in	in	ADP
easat-9410	517	37	in	in	ADP
easat-9410	517	38	proceedings	proceeding	NOUN
easat-9410	517	39	of	of	ADP
easat-9410	517	40	the	the	DET
easat-9410	517	41	international	international	ADJ
easat-9410	517	42	conference	conference	NOUN
easat-9410	517	43	on	on	ADP
easat-9410	517	44	accounting	accounting	NOUN
easat-9410	517	45	and	and	CCONJ
easat-9410	517	46	finance	finance	NOUN
easat-9410	517	47	2025	2025	NUM
easat-9410	517	48	,	,	PUNCT
easat-9410	517	49	doi	doi	NOUN
easat-9410	517	50	:	:	PUNCT
easat-9410	517	51	https://doi.org/10.54209/iem.v2i01.31	https://doi.org/10.54209/iem.v2i01.31	NOUN
easat-9410	517	52	.	.	PUNCT
easat-9410	518	1	[	[	X
easat-9410	518	2	28	28	NUM
easat-9410	518	3	]	]	X
easat-9410	518	4	a.	a.	PROPN
easat-9410	518	5	r.	r.	PROPN
easat-9410	518	6	sari	sari	PROPN
easat-9410	518	7	and	and	CCONJ
easat-9410	518	8	d.	d.	PROPN
easat-9410	518	9	rejeki	rejeki	PROPN
easat-9410	518	10	,	,	PUNCT
easat-9410	518	11	"	"	PUNCT
easat-9410	518	12	the	the	DET
easat-9410	518	13	influence	influence	NOUN
easat-9410	518	14	of	of	ADP
easat-9410	518	15	the	the	DET
easat-9410	518	16	effectiveness	effectiveness	NOUN
easat-9410	518	17	of	of	ADP
easat-9410	518	18	modernization	modernization	NOUN
easat-9410	518	19	of	of	ADP
easat-9410	518	20	tax	tax	NOUN
easat-9410	518	21	administration	administration	NOUN
easat-9410	518	22	systems	system	NOUN
easat-9410	518	23	,	,	PUNCT
easat-9410	518	24	the	the	DET
easat-9410	518	25	level	level	NOUN
easat-9410	518	26	of	of	ADP
easat-9410	518	27	understanding	understanding	NOUN
easat-9410	518	28	of	of	ADP
easat-9410	518	29	tax	tax	NOUN
easat-9410	518	30	regulations	regulation	NOUN
easat-9410	518	31	,	,	PUNCT
easat-9410	518	32	and	and	CCONJ
easat-9410	518	33	tax	tax	NOUN
easat-9410	518	34	sanctions	sanction	NOUN
easat-9410	518	35	on	on	ADP
easat-9410	518	36	the	the	DET
easat-9410	518	37	level	level	NOUN
easat-9410	518	38	of	of	ADP
easat-9410	518	39	compliance	compliance	NOUN
easat-9410	518	40	of	of	ADP
easat-9410	518	41	individual	individual	ADJ
easat-9410	518	42	taxpayers	taxpayer	NOUN
easat-9410	518	43	,	,	PUNCT
easat-9410	518	44	"	"	PUNCT
easat-9410	518	45	jurnal	jurnal	ADJ
easat-9410	518	46	ekonomi	ekonomi	PROPN
easat-9410	518	47	dan	dan	PROPN
easat-9410	518	48	industri	industri	PROPN
easat-9410	518	49	e	e	PROPN
easat-9410	518	50	-	-	NOUN
easat-9410	518	51	issn	issn	NOUN
easat-9410	518	52	,	,	PUNCT
easat-9410	518	53	vol	vol	NOUN
easat-9410	518	54	.	.	NOUN
easat-9410	518	55	2656	2656	NUM
easat-9410	518	56	,	,	PUNCT
easat-9410	518	57	p.	p.	NOUN
easat-9410	518	58	3169	3169	NUM
easat-9410	518	59	,	,	PUNCT
easat-9410	518	60	2021	2021	NUM
easat-9410	518	61	.	.	PUNCT
easat-9410	519	1	[	[	X
easat-9410	519	2	29	29	NUM
easat-9410	519	3	]	]	PUNCT
easat-9410	519	4	j.	j.	PROPN
easat-9410	519	5	susyanti	susyanti	PROPN
easat-9410	519	6	and	and	CCONJ
easat-9410	519	7	n.	n.	PROPN
easat-9410	519	8	s.	s.	PROPN
easat-9410	519	9	askandar	askandar	PROPN
easat-9410	519	10	,	,	PUNCT
easat-9410	519	11	"	"	PUNCT
easat-9410	519	12	why	why	SCONJ
easat-9410	519	13	is	be	AUX
easat-9410	519	14	tax	tax	NOUN
easat-9410	519	15	knowledge	knowledge	NOUN
easat-9410	519	16	and	and	CCONJ
easat-9410	519	17	tax	tax	NOUN
easat-9410	519	18	understanding	understanding	NOUN
easat-9410	519	19	important	important	ADJ
easat-9410	519	20	?	?	PUNCT
easat-9410	519	21	,	,	PUNCT
easat-9410	519	22	"	"	PUNCT
easat-9410	519	23	journal	journal	PROPN
easat-9410	519	24	ilmiah	ilmiah	PROPN
easat-9410	519	25	bidang	bidang	PROPN
easat-9410	519	26	akuntansi	akuntansi	PROPN
easat-9410	519	27	dan	dan	PROPN
easat-9410	519	28	manajemen	manajemen	PROPN
easat-9410	519	29	,	,	PUNCT
easat-9410	519	30	vol	vol	NOUN
easat-9410	519	31	.	.	PROPN
easat-9410	520	1	16	16	NUM
easat-9410	520	2	,	,	PUNCT
easat-9410	520	3	no	no	INTJ
easat-9410	520	4	.	.	NOUN
easat-9410	520	5	2	2	NUM
easat-9410	520	6	,	,	PUNCT
easat-9410	520	7	pp	pp	ADJ
easat-9410	520	8	.	.	PUNCT
easat-9410	521	1	187	187	NUM
easat-9410	521	2	-	-	SYM
easat-9410	521	3	194	194	NUM
easat-9410	521	4	,	,	PUNCT
easat-9410	521	5	2019	2019	NUM
easat-9410	521	6	.	.	PUNCT
easat-9410	521	7	https://doi.org/10.31106/jema.v16i2.2711	https://doi.org/10.31106/jema.v16i2.2711	PUNCT
easat-9410	522	1	[	[	X
easat-9410	522	2	30	30	NUM
easat-9410	522	3	]	]	X
easat-9410	522	4	e.	e.	PROPN
easat-9410	522	5	yuniarti	yuniarti	PROPN
easat-9410	522	6	,	,	PUNCT
easat-9410	522	7	a.	a.	NOUN
easat-9410	522	8	a.	a.	NOUN
easat-9410	522	9	rachman	rachman	NOUN
easat-9410	522	10	,	,	PUNCT
easat-9410	522	11	d.	d.	PROPN
easat-9410	522	12	n.	n.	PROPN
easat-9410	522	13	dewi	dewi	PROPN
easat-9410	522	14	,	,	PUNCT
easat-9410	522	15	and	and	CCONJ
easat-9410	522	16	h.	h.	PROPN
easat-9410	522	17	kurniawan	kurniawan	PROPN
easat-9410	522	18	,	,	PUNCT
easat-9410	522	19	"	"	PUNCT
easat-9410	522	20	the	the	DET
easat-9410	522	21	effect	effect	NOUN
easat-9410	522	22	of	of	ADP
easat-9410	522	23	tax	tax	NOUN
easat-9410	522	24	penalty	penalty	NOUN
easat-9410	522	25	,	,	PUNCT
easat-9410	522	26	perceptions	perception	NOUN
easat-9410	522	27	of	of	ADP
easat-9410	522	28	fairness	fairness	NOUN
easat-9410	522	29	,	,	PUNCT
easat-9410	522	30	and	and	CCONJ
easat-9410	522	31	tax	tax	NOUN
easat-9410	522	32	knowledge	knowledge	NOUN
easat-9410	522	33	on	on	ADP
easat-9410	522	34	tax	tax	NOUN
easat-9410	522	35	compliance	compliance	NOUN
easat-9410	522	36	on	on	ADP
easat-9410	522	37	msme	msme	NOUN
easat-9410	522	38	taxpayers	taxpayer	NOUN
easat-9410	522	39	in	in	ADP
easat-9410	522	40	agricultural	agricultural	ADJ
easat-9410	522	41	sector	sector	NOUN
easat-9410	522	42	,	,	PUNCT
easat-9410	522	43	"	"	PUNCT
easat-9410	522	44	international	international	ADJ
easat-9410	522	45	journal	journal	NOUN
easat-9410	522	46	of	of	ADP
easat-9410	522	47	latest	late	ADJ
easat-9410	522	48	research	research	NOUN
easat-9410	522	49	in	in	ADP
easat-9410	522	50	humanities	humanity	NOUN
easat-9410	522	51	and	and	CCONJ
easat-9410	522	52	social	social	ADJ
easat-9410	522	53	sciences	science	NOUN
easat-9410	522	54	,	,	PUNCT
easat-9410	522	55	vol	vol	NOUN
easat-9410	522	56	.	.	PROPN
easat-9410	522	57	5	5	NUM
easat-9410	522	58	,	,	PUNCT
easat-9410	522	59	no	no	INTJ
easat-9410	522	60	.	.	NOUN
easat-9410	522	61	12	12	NUM
easat-9410	522	62	,	,	PUNCT
easat-9410	522	63	pp	pp	ADJ
easat-9410	522	64	.	.	PUNCT
easat-9410	523	1	57–63	57–63	NUM
easat-9410	523	2	,	,	PUNCT
easat-9410	523	3	2022	2022	NUM
easat-9410	523	4	.	.	PUNCT
easat-9410	524	1	[	[	X
easat-9410	524	2	31	31	NUM
easat-9410	524	3	]	]	PUNCT
easat-9410	524	4	a.	a.	NOUN
easat-9410	524	5	h.	h.	PROPN
easat-9410	524	6	famami	famami	PROPN
easat-9410	524	7	and	and	CCONJ
easat-9410	524	8	norsain	norsain	NOUN
easat-9410	524	9	.	.	PUNCT
easat-9410	524	10	,	,	PUNCT
easat-9410	524	11	"	"	PUNCT
easat-9410	524	12	faktor	faktor	NOUN
easat-9410	524	13	-	-	PUNCT
easat-9410	524	14	faktor	faktor	NOUN
easat-9410	524	15	yang	yang	PROPN
easat-9410	524	16	mempengaruhi	mempengaruhi	PROPN
easat-9410	524	17	kepatuhan	kepatuhan	PROPN
easat-9410	524	18	wajib	wajib	PROPN
easat-9410	524	19	pajak	pajak	PROPN
easat-9410	524	20	pada	pada	PROPN
easat-9410	524	21	kkp	kkp	PROPN
easat-9410	524	22	pratama	pratama	PROPN
easat-9410	524	23	majalaya	majalaya	PROPN
easat-9410	524	24	,	,	PUNCT
easat-9410	524	25	"	"	PUNCT
easat-9410	524	26	journal	journal	NOUN
easat-9410	524	27	akunida	akunida	PROPN
easat-9410	524	28	,	,	PUNCT
easat-9410	524	29	vol	vol	NOUN
easat-9410	524	30	.	.	PROPN
easat-9410	524	31	2	2	NUM
easat-9410	524	32	,	,	PUNCT
easat-9410	524	33	no	no	INTJ
easat-9410	524	34	.	.	NOUN
easat-9410	524	35	2	2	NUM
easat-9410	524	36	,	,	PUNCT
easat-9410	524	37	pp	pp	ADJ
easat-9410	524	38	.	.	PUNCT
easat-9410	525	1	104–118	104–118	NUM
easat-9410	525	2	,	,	PUNCT
easat-9410	525	3	2019	2019	NUM
easat-9410	525	4	.	.	PUNCT
easat-9410	526	1	[	[	X
easat-9410	526	2	32	32	NUM
easat-9410	526	3	]	]	PUNCT
easat-9410	526	4	r.	r.	PROPN
easat-9410	526	5	pebrina	pebrina	PROPN
easat-9410	526	6	and	and	CCONJ
easat-9410	526	7	a.	a.	PROPN
easat-9410	526	8	hidayatulloh	hidayatulloh	PROPN
easat-9410	526	9	,	,	PUNCT
easat-9410	526	10	"	"	PUNCT
easat-9410	526	11	the	the	DET
easat-9410	526	12	influence	influence	NOUN
easat-9410	526	13	of	of	ADP
easat-9410	526	14	the	the	DET
easat-9410	526	15	implementation	implementation	NOUN
easat-9410	526	16	of	of	ADP
easat-9410	526	17	e	e	NOUN
easat-9410	526	18	-	-	NOUN
easat-9410	526	19	spt	spt	ADJ
easat-9410	526	20	,	,	PUNCT
easat-9410	526	21	understanding	understanding	NOUN
easat-9410	526	22	of	of	ADP
easat-9410	526	23	tax	tax	NOUN
easat-9410	526	24	regulations	regulation	NOUN
easat-9410	526	25	,	,	PUNCT
easat-9410	526	26	tax	tax	NOUN
easat-9410	526	27	sanctions	sanction	NOUN
easat-9410	526	28	,	,	PUNCT
easat-9410	526	29	and	and	CCONJ
easat-9410	526	30	quality	quality	NOUN
easat-9410	526	31	of	of	ADP
easat-9410	526	32	service	service	NOUN
easat-9410	526	33	on	on	ADP
easat-9410	526	34	taxpayer	taxpayer	NOUN
easat-9410	526	35	compliance	compliance	NOUN
easat-9410	526	36	,	,	PUNCT
easat-9410	526	37	"	"	PUNCT
easat-9410	526	38	journal	journal	NOUN
easat-9410	526	39	ilmiah	ilmiah	PROPN
easat-9410	526	40	ekonomi	ekonomi	PROPN
easat-9410	526	41	dan	dan	PROPN
easat-9410	526	42	bisnis	bisnis	PROPN
easat-9410	526	43	,	,	PUNCT
easat-9410	526	44	vol	vol	NOUN
easat-9410	526	45	.	.	PROPN
easat-9410	526	46	17	17	NUM
easat-9410	526	47	,	,	PUNCT
easat-9410	526	48	no	no	INTJ
easat-9410	526	49	.	.	NOUN
easat-9410	526	50	1	1	NUM
easat-9410	526	51	,	,	PUNCT
easat-9410	526	52	pp	pp	ADJ
easat-9410	526	53	.	.	PUNCT
easat-9410	527	1	1	1	NUM
easat-9410	527	2	-	-	SYM
easat-9410	527	3	8	8	NUM
easat-9410	527	4	,	,	PUNCT
easat-9410	527	5	2020	2020	NUM
easat-9410	527	6	.	.	PUNCT
easat-9410	528	1	[	[	X
easat-9410	528	2	33	33	NUM
easat-9410	528	3	]	]	PUNCT
easat-9410	528	4	s.	s.	PROPN
easat-9410	528	5	m.	m.	PROPN
easat-9410	528	6	santoso	santoso	PROPN
easat-9410	528	7	,	,	PUNCT
easat-9410	528	8	g.	g.	PROPN
easat-9410	528	9	t.	t.	PROPN
easat-9410	528	10	pontoh	pontoh	PROPN
easat-9410	528	11	,	,	PUNCT
easat-9410	528	12	and	and	CCONJ
easat-9410	528	13	d.	d.	PROPN
easat-9410	528	14	said	say	VERB
easat-9410	528	15	,	,	PUNCT
easat-9410	528	16	"	"	PUNCT
easat-9410	528	17	the	the	DET
easat-9410	528	18	influence	influence	NOUN
easat-9410	528	19	of	of	ADP
easat-9410	528	20	taxpayer	taxpayer	NOUN
easat-9410	528	21	awareness	awareness	NOUN
easat-9410	528	22	,	,	PUNCT
easat-9410	528	23	tax	tax	NOUN
easat-9410	528	24	sanctions	sanction	NOUN
easat-9410	528	25	,	,	PUNCT
easat-9410	528	26	tax	tax	NOUN
easat-9410	528	27	service	service	NOUN
easat-9410	528	28	quality	quality	NOUN
easat-9410	528	29	,	,	PUNCT
easat-9410	528	30	and	and	CCONJ
easat-9410	528	31	tax	tax	NOUN
easat-9410	528	32	knowledge	knowledge	NOUN
easat-9410	528	33	on	on	ADP
easat-9410	528	34	the	the	DET
easat-9410	528	35	individual	individual	ADJ
easat-9410	528	36	taxpayer	taxpayer	NOUN
easat-9410	528	37	compliance	compliance	NOUN
easat-9410	528	38	,	,	PUNCT
easat-9410	528	39	"	"	PUNCT
easat-9410	528	40	journal	journal	NOUN
easat-9410	528	41	of	of	ADP
easat-9410	528	42	applied	apply	VERB
easat-9410	528	43	business	business	NOUN
easat-9410	528	44	,	,	PUNCT
easat-9410	528	45	taxation	taxation	NOUN
easat-9410	528	46	and	and	CCONJ
easat-9410	528	47	economics	economic	NOUN
easat-9410	528	48	research	research	NOUN
easat-9410	528	49	,	,	PUNCT
easat-9410	528	50	vol	vol	NOUN
easat-9410	528	51	.	.	PROPN
easat-9410	528	52	4	4	NUM
easat-9410	528	53	,	,	PUNCT
easat-9410	528	54	no	no	INTJ
easat-9410	528	55	.	.	NOUN
easat-9410	528	56	1	1	NUM
easat-9410	528	57	,	,	PUNCT
easat-9410	528	58	pp	pp	ADJ
easat-9410	528	59	.	.	PUNCT
easat-9410	529	1	93	93	NUM
easat-9410	529	2	-	-	SYM
easat-9410	529	3	106	106	NUM
easat-9410	529	4	,	,	PUNCT
easat-9410	529	5	10/30	10/30	NUM
easat-9410	529	6	2024	2024	NUM
easat-9410	529	7	.	.	PUNCT
easat-9410	530	1	https://doi.org/10.54408/jabter.v4i1.348	https://doi.org/10.54408/jabter.v4i1.348	PRON
easat-9410	530	2	[	[	X
easat-9410	530	3	34	34	NUM
easat-9410	530	4	]	]	X
easat-9410	530	5	f.	f.	PROPN
easat-9410	530	6	chaidil	chaidil	PROPN
easat-9410	530	7	,	,	PUNCT
easat-9410	530	8	"	"	PUNCT
easat-9410	530	9	the	the	DET
easat-9410	530	10	influence	influence	NOUN
easat-9410	530	11	of	of	ADP
easat-9410	530	12	tax	tax	NOUN
easat-9410	530	13	knowledge	knowledge	NOUN
easat-9410	530	14	and	and	CCONJ
easat-9410	530	15	tax	tax	NOUN
easat-9410	530	16	sanction	sanction	NOUN
easat-9410	530	17	on	on	ADP
easat-9410	530	18	taxpayer	taxpayer	NOUN
easat-9410	530	19	compliance	compliance	NOUN
easat-9410	530	20	in	in	ADP
easat-9410	530	21	east	east	PROPN
easat-9410	530	22	medan	medan	PROPN
easat-9410	530	23	tax	tax	PROPN
easat-9410	530	24	office	office	NOUN
easat-9410	530	25	,	,	PUNCT
easat-9410	530	26	"	"	PUNCT
easat-9410	530	27	journal	journal	NOUN
easat-9410	530	28	one	one	NUM
easat-9410	530	29	prasetya	prasetya	NOUN
easat-9410	530	30	's	's	PART
easat-9410	530	31	business	business	NOUN
easat-9410	530	32	accounting	accounting	NOUN
easat-9410	530	33	,	,	PUNCT
easat-9410	530	34	vol	vol	NOUN
easat-9410	530	35	.	.	NOUN
easat-9410	530	36	9	9	NUM
easat-9410	530	37	,	,	PUNCT
easat-9410	530	38	no	no	INTJ
easat-9410	530	39	.	.	NOUN
easat-9410	530	40	2	2	NUM
easat-9410	530	41	,	,	PUNCT
easat-9410	530	42	pp	pp	ADJ
easat-9410	530	43	.	.	PUNCT
easat-9410	531	1	125–137	125–137	NUM
easat-9410	531	2	,	,	PUNCT
easat-9410	531	3	2023	2023	NUM
easat-9410	531	4	.	.	PUNCT
easat-9410	532	1	[	[	X
easat-9410	532	2	35	35	NUM
easat-9410	532	3	]	]	X
easat-9410	532	4	z.	z.	PROPN
easat-9410	532	5	v.	v.	PROPN
easat-9410	532	6	l.	l.	PROPN
easat-9410	532	7	varis	varis	PROPN
easat-9410	532	8	and	and	CCONJ
easat-9410	532	9	h.	h.	PROPN
easat-9410	532	10	ernandi	ernandi	PROPN
easat-9410	532	11	,	,	PUNCT
easat-9410	532	12	"	"	PUNCT
easat-9410	532	13	the	the	DET
easat-9410	532	14	effect	effect	NOUN
easat-9410	532	15	of	of	ADP
easat-9410	532	16	tax	tax	NOUN
easat-9410	532	17	knowledge	knowledge	NOUN
easat-9410	532	18	,	,	PUNCT
easat-9410	532	19	quality	quality	NOUN
easat-9410	532	20	of	of	ADP
easat-9410	532	21	fiscal	fiscal	ADJ
easat-9410	532	22	service	service	NOUN
easat-9410	532	23	,	,	PUNCT
easat-9410	532	24	and	and	CCONJ
easat-9410	532	25	implementation	implementation	NOUN
easat-9410	532	26	of	of	ADP
easat-9410	532	27	taxpayer	taxpayer	NOUN
easat-9410	532	28	e	e	NOUN
easat-9410	532	29	-	-	NOUN
easat-9410	532	30	filling	fill	VERB
easat-9410	532	31	on	on	ADP
easat-9410	532	32	taxpayer	taxpayer	NOUN
easat-9410	532	33	compliance	compliance	NOUN
easat-9410	532	34	,	,	PUNCT
easat-9410	532	35	"	"	PUNCT
easat-9410	532	36	academia	academia	NOUN
easat-9410	532	37	open	open	NOUN
easat-9410	532	38	,	,	PUNCT
easat-9410	532	39	vol	vol	NOUN
easat-9410	532	40	.	.	PROPN
easat-9410	532	41	5	5	NUM
easat-9410	532	42	,	,	PUNCT
easat-9410	532	43	2021	2021	NUM
easat-9410	532	44	.	.	PUNCT
easat-9410	533	1	[	[	X
easat-9410	533	2	36	36	NUM
easat-9410	533	3	]	]	X
easat-9410	533	4	e.	e.	PROPN
easat-9410	533	5	s.	s.	PROPN
easat-9410	533	6	apriliyanti	apriliyanti	PROPN
easat-9410	533	7	,	,	PUNCT
easat-9410	533	8	d.	d.	PROPN
easat-9410	533	9	pangaribuan	pangaribuan	PROPN
easat-9410	533	10	,	,	PUNCT
easat-9410	533	11	and	and	CCONJ
easat-9410	533	12	t.	t.	PROPN
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easat-9410	533	14	,	,	PUNCT
easat-9410	533	15	"	"	PUNCT
easat-9410	533	16	the	the	DET
easat-9410	533	17	influence	influence	NOUN
easat-9410	533	18	of	of	ADP
easat-9410	533	19	tax	tax	NOUN
easat-9410	533	20	knowledge	knowledge	NOUN
easat-9410	533	21	,	,	PUNCT
easat-9410	533	22	tax	tax	NOUN
easat-9410	533	23	incentive	incentive	NOUN
easat-9410	533	24	policies	policy	NOUN
easat-9410	533	25	and	and	CCONJ
easat-9410	533	26	tax	tax	NOUN
easat-9410	533	27	service	service	NOUN
easat-9410	533	28	on	on	ADP
easat-9410	533	29	taxpayer	taxpayer	NOUN
easat-9410	533	30	compliance	compliance	NOUN
easat-9410	533	31	,	,	PUNCT
easat-9410	533	32	"	"	PUNCT
easat-9410	533	33	dinamika	dinamika	PROPN
easat-9410	533	34	publik	publik	PROPN
easat-9410	533	35	:	:	PUNCT
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easat-9410	533	41	,	,	PUNCT
easat-9410	533	42	vol	vol	NOUN
easat-9410	533	43	.	.	PROPN
easat-9410	533	44	2	2	NUM
easat-9410	533	45	,	,	PUNCT
easat-9410	533	46	no	no	INTJ
easat-9410	533	47	.	.	NOUN
easat-9410	533	48	1	1	NUM
easat-9410	533	49	,	,	PUNCT
easat-9410	533	50	pp	pp	ADJ
easat-9410	533	51	.	.	PUNCT
easat-9410	533	52	98	98	NUM
easat-9410	533	53	-	-	SYM
easat-9410	533	54	119	119	NUM
easat-9410	533	55	,	,	PUNCT
easat-9410	533	56	2024	2024	NUM
easat-9410	533	57	.	.	PUNCT
easat-9410	534	1	[	[	X
easat-9410	534	2	37	37	NUM
easat-9410	534	3	]	]	X
easat-9410	534	4	h.	h.	PROPN
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easat-9410	534	6	and	and	CCONJ
easat-9410	534	7	a.	a.	PROPN
easat-9410	534	8	d.	d.	PROPN
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easat-9410	534	10	,	,	PUNCT
easat-9410	534	11	"	"	PUNCT
easat-9410	534	12	gen	gen	PROPN
easat-9410	534	13	z	z	PROPN
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easat-9410	534	15	perception	perception	NOUN
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easat-9410	534	17	understanding	understand	VERB
easat-9410	534	18	tax	tax	NOUN
easat-9410	534	19	compliance	compliance	NOUN
easat-9410	534	20	behavior	behavior	NOUN
easat-9410	534	21	,	,	PUNCT
easat-9410	534	22	"	"	PUNCT
easat-9410	534	23	in	in	ADP
easat-9410	534	24	in	in	ADP
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easat-9410	534	26	of	of	ADP
easat-9410	534	27	the	the	DET
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easat-9410	534	29	conference	conference	NOUN
easat-9410	534	30	on	on	ADP
easat-9410	534	31	economics	economic	NOUN
easat-9410	534	32	,	,	PUNCT
easat-9410	534	33	accounting	accounting	NOUN
easat-9410	534	34	,	,	PUNCT
easat-9410	534	35	and	and	CCONJ
easat-9410	534	36	taxation	taxation	NOUN
easat-9410	534	37	,	,	PUNCT
easat-9410	534	38	2024	2024	NUM
easat-9410	534	39	.	.	PUNCT
easat-9410	535	1	[	[	X
easat-9410	535	2	38	38	NUM
easat-9410	535	3	]	]	PUNCT
easat-9410	535	4	r.	r.	PROPN
easat-9410	535	5	febriani	febriani	PROPN
easat-9410	535	6	,	,	PUNCT
easat-9410	535	7	r.	r.	PROPN
easat-9410	535	8	s.	s.	PROPN
easat-9410	535	9	armel	armel	PROPN
easat-9410	535	10	,	,	PUNCT
easat-9410	535	11	and	and	CCONJ
easat-9410	535	12	n.	n.	PROPN
easat-9410	535	13	fitriana	fitriana	PROPN
easat-9410	535	14	,	,	PUNCT
easat-9410	535	15	"	"	PUNCT
easat-9410	535	16	the	the	DET
easat-9410	535	17	influence	influence	NOUN
easat-9410	535	18	of	of	ADP
easat-9410	535	19	tax	tax	NOUN
easat-9410	535	20	sanctions	sanction	NOUN
easat-9410	535	21	,	,	PUNCT
easat-9410	535	22	service	service	NOUN
easat-9410	535	23	quality	quality	NOUN
easat-9410	535	24	,	,	PUNCT
easat-9410	535	25	and	and	CCONJ
easat-9410	535	26	taxpayer	taxpayer	NOUN
easat-9410	535	27	knowledge	knowledge	NOUN
easat-9410	535	28	on	on	ADP
easat-9410	535	29	taxpayer	taxpayer	NOUN
easat-9410	535	30	compliance	compliance	NOUN
easat-9410	535	31	,	,	PUNCT
easat-9410	535	32	"	"	PUNCT
easat-9410	535	33	journal	journal	NOUN
easat-9410	535	34	of	of	ADP
easat-9410	535	35	financial	financial	ADJ
easat-9410	535	36	accounting	accounting	NOUN
easat-9410	535	37	and	and	CCONJ
easat-9410	535	38	business	business	NOUN
easat-9410	535	39	,	,	PUNCT
easat-9410	535	40	vol	vol	NOUN
easat-9410	535	41	.	.	PROPN
easat-9410	535	42	2	2	NUM
easat-9410	535	43	,	,	PUNCT
easat-9410	535	44	no	no	INTJ
easat-9410	535	45	.	.	NOUN
easat-9410	535	46	2	2	NUM
easat-9410	535	47	,	,	PUNCT
easat-9410	535	48	pp	pp	ADJ
easat-9410	535	49	.	.	PUNCT
easat-9410	536	1	524	524	NUM
easat-9410	536	2	-	-	SYM
easat-9410	536	3	533	533	NUM
easat-9410	536	4	,	,	PUNCT
easat-9410	536	5	2024	2024	NUM
easat-9410	536	6	.	.	PUNCT
easat-9410	537	1	https://doi.org/10.1787/f3d8ea10-en	https://doi.org/10.1787/f3d8ea10-en	NUM
easat-9410	537	2	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkah-menuju-negara-mandiri-finansial	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkah-menuju-negara-mandiri-finansial	ADJ
easat-9410	537	3	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkah-menuju-negara-mandiri-finansial	https://www.pajak.go.id/index.php/id/artikel/inklusi-kesadaran-pajak-langkah-menuju-negara-mandiri-finansial	ADJ
easat-9410	537	4	https://doi.org/10.52970/grfm.v4i2.495	https://doi.org/10.52970/grfm.v4i2.495	ADJ
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easat-9410	537	7	https://doi.org/10.29407/jse.v5i2.141	https://doi.org/10.29407/jse.v5i2.141	PROPN
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easat-9410	537	10	https://doi.org/10.1002/bdm.414	https://doi.org/10.1002/bdm.414	PROPN
easat-9410	537	11	https://doi.org/10.54209/iem.v2i01.31	https://doi.org/10.54209/iem.v2i01.31	NOUN
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easat-9410	537	14	737	737	NUM
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easat-9410	537	16	applied	apply	VERB
easat-9410	537	17	science	science	NOUN
easat-9410	537	18	and	and	CCONJ
easat-9410	537	19	technology	technology	NOUN
easat-9410	537	20	issn	issn	PROPN
easat-9410	537	21	:	:	PUNCT
easat-9410	537	22	2576	2576	NUM
easat-9410	537	23	-	-	SYM
easat-9410	537	24	8484	8484	NUM
easat-9410	537	25	vol	vol	NOUN
easat-9410	537	26	.	.	PROPN
easat-9410	538	1	9	9	NUM
easat-9410	538	2	,	,	PUNCT
easat-9410	538	3	no	no	INTJ
easat-9410	538	4	.	.	NOUN
easat-9410	538	5	8	8	NUM
easat-9410	538	6	:	:	PUNCT
easat-9410	538	7	722	722	NUM
easat-9410	538	8	-	-	SYM
easat-9410	538	9	738	738	NUM
easat-9410	538	10	,	,	PUNCT
easat-9410	538	11	2025	2025	NUM
easat-9410	538	12	doi	doi	NOUN
easat-9410	538	13	:	:	PUNCT
easat-9410	538	14	10.55214/2576	10.55214/2576	NUM
easat-9410	538	15	-	-	SYM
easat-9410	538	16	8484.v9i8.9410	8484.v9i8.9410	NUM
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easat-9410	539	2	2025	2025	NUM
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easat-9410	539	4	the	the	DET
easat-9410	539	5	authors	author	NOUN
easat-9410	539	6	;	;	PUNCT
easat-9410	539	7	licensee	licensee	PROPN
easat-9410	539	8	learning	learning	NOUN
easat-9410	539	9	gate	gate	NOUN
easat-9410	540	1	[	[	X
easat-9410	540	2	39	39	NUM
easat-9410	540	3	]	]	PUNCT
easat-9410	540	4	g.	g.	PROPN
easat-9410	540	5	s.	s.	PROPN
easat-9410	540	6	m.	m.	PROPN
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easat-9410	540	8	,	,	PUNCT
easat-9410	540	9	m.	m.	PROPN
easat-9410	540	10	kusumawaty	kusumawaty	PROPN
easat-9410	540	11	,	,	PUNCT
easat-9410	540	12	m.	m.	NOUN
easat-9410	540	13	handayani	handayani	PROPN
easat-9410	540	14	,	,	PUNCT
easat-9410	540	15	and	and	CCONJ
easat-9410	540	16	k.	k.	PROPN
easat-9410	540	17	k.	k.	PROPN
easat-9410	540	18	hari	hari	PROPN
easat-9410	540	19	,	,	PUNCT
easat-9410	540	20	"	"	PUNCT
easat-9410	540	21	the	the	DET
easat-9410	540	22	influence	influence	NOUN
easat-9410	540	23	of	of	ADP
easat-9410	540	24	tax	tax	NOUN
easat-9410	540	25	understanding	understanding	NOUN
easat-9410	540	26	and	and	CCONJ
easat-9410	540	27	sanctions	sanction	NOUN
easat-9410	540	28	on	on	ADP
easat-9410	540	29	msme	msme	NOUN
easat-9410	540	30	taxpayer	taxpayer	NOUN
easat-9410	540	31	compliance	compliance	NOUN
easat-9410	540	32	with	with	ADP
easat-9410	540	33	tax	tax	NOUN
easat-9410	540	34	service	service	NOUN
easat-9410	540	35	as	as	ADP
easat-9410	540	36	a	a	DET
easat-9410	540	37	moderating	moderate	VERB
easat-9410	540	38	variable	variable	NOUN
easat-9410	540	39	,	,	PUNCT
easat-9410	540	40	"	"	PUNCT
easat-9410	540	41	journal	journal	NOUN
easat-9410	540	42	of	of	ADP
easat-9410	540	43	media	medium	NOUN
easat-9410	540	44	wahana	wahana	NOUN
easat-9410	540	45	ekonomika	ekonomika	NOUN
easat-9410	540	46	,	,	PUNCT
easat-9410	540	47	vol	vol	NOUN
easat-9410	540	48	.	.	PROPN
easat-9410	540	49	20	20	NUM
easat-9410	540	50	,	,	PUNCT
easat-9410	540	51	no	no	INTJ
easat-9410	540	52	.	.	NOUN
easat-9410	540	53	1	1	NUM
easat-9410	540	54	,	,	PUNCT
easat-9410	540	55	pp	pp	ADJ
easat-9410	540	56	.	.	PUNCT
easat-9410	541	1	78	78	NUM
easat-9410	541	2	-	-	SYM
easat-9410	541	3	90	90	NUM
easat-9410	541	4	,	,	PUNCT
easat-9410	541	5	2023	2023	NUM
easat-9410	541	6	.	.	PUNCT
easat-9410	542	1	[	[	X
easat-9410	542	2	40	40	NUM
easat-9410	542	3	]	]	PUNCT
easat-9410	542	4	l.	l.	PROPN
easat-9410	542	5	anto	anto	PROPN
easat-9410	542	6	,	,	PUNCT
easat-9410	542	7	h.	h.	PROPN
easat-9410	542	8	husin	husin	PROPN
easat-9410	542	9	,	,	PUNCT
easat-9410	542	10	w.	w.	PROPN
easat-9410	542	11	hamid	hamid	PROPN
easat-9410	542	12	,	,	PUNCT
easat-9410	542	13	and	and	CCONJ
easat-9410	542	14	n.	n.	PROPN
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easat-9410	542	16	,	,	PUNCT
easat-9410	542	17	"	"	PUNCT
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easat-9410	542	19	awareness	awareness	NOUN
easat-9410	542	20	,	,	PUNCT
easat-9410	542	21	tac	tac	PROPN
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easat-9410	542	23	,	,	PUNCT
easat-9410	542	24	tac	tac	PROPN
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easat-9410	542	26	,	,	PUNCT
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easat-9410	542	28	service	service	NOUN
easat-9410	542	29	account	account	NOUN
easat-9410	542	30	ability	ability	NOUN
easat-9410	542	31	and	and	CCONJ
easat-9410	542	32	taxpayer	taxpayer	NOUN
easat-9410	542	33	compliance	compliance	NOUN
easat-9410	542	34	,	,	PUNCT
easat-9410	542	35	"	"	PUNCT
easat-9410	542	36	accounting	accounting	NOUN
easat-9410	542	37	,	,	PUNCT
easat-9410	542	38	vol	vol	NOUN
easat-9410	542	39	.	.	PROPN
easat-9410	542	40	7	7	NUM
easat-9410	542	41	,	,	PUNCT
easat-9410	542	42	no	no	INTJ
easat-9410	542	43	.	.	NOUN
easat-9410	542	44	1	1	NUM
easat-9410	542	45	,	,	PUNCT
easat-9410	542	46	pp	pp	ADJ
easat-9410	542	47	.	.	PUNCT
easat-9410	542	48	49	49	NUM
easat-9410	542	49	-	-	SYM
easat-9410	542	50	58	58	NUM
easat-9410	542	51	,	,	PUNCT
easat-9410	542	52	2021	2021	NUM
easat-9410	542	53	.	.	PUNCT
easat-9410	543	1	[	[	X
easat-9410	543	2	41	41	NUM
easat-9410	543	3	]	]	PUNCT
easat-9410	543	4	m.	m.	NOUN
easat-9410	543	5	muniroh	muniroh	PROPN
easat-9410	543	6	,	,	PUNCT
easat-9410	543	7	"	"	PUNCT
easat-9410	543	8	the	the	DET
easat-9410	543	9	impact	impact	NOUN
easat-9410	543	10	of	of	ADP
easat-9410	543	11	tax	tax	NOUN
easat-9410	543	12	sanctions	sanction	NOUN
easat-9410	543	13	and	and	CCONJ
easat-9410	543	14	the	the	DET
easat-9410	543	15	tax	tax	NOUN
easat-9410	543	16	amnesty	amnesty	NOUN
easat-9410	543	17	program	program	NOUN
easat-9410	543	18	on	on	ADP
easat-9410	543	19	taxpayer	taxpayer	NOUN
easat-9410	543	20	compliance	compliance	NOUN
easat-9410	543	21	,	,	PUNCT
easat-9410	543	22	"	"	PUNCT
easat-9410	543	23	jurnal	jurnal	ADJ
easat-9410	543	24	penelitian	penelitian	PROPN
easat-9410	543	25	teori	teori	PROPN
easat-9410	543	26	&	&	CCONJ
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easat-9410	543	28	akuntansi	akuntansi	PROPN
easat-9410	543	29	,	,	PUNCT
easat-9410	543	30	vol	vol	NOUN
easat-9410	543	31	.	.	PROPN
easat-9410	543	32	7	7	NUM
easat-9410	543	33	,	,	PUNCT
easat-9410	543	34	no	no	INTJ
easat-9410	543	35	.	.	NOUN
easat-9410	543	36	1	1	NUM
easat-9410	543	37	,	,	PUNCT
easat-9410	543	38	pp	pp	ADJ
easat-9410	543	39	.	.	PUNCT
easat-9410	544	1	26	26	NUM
easat-9410	544	2	-	-	SYM
easat-9410	544	3	37	37	NUM
easat-9410	544	4	,	,	PUNCT
easat-9410	544	5	2022	2022	NUM
easat-9410	544	6	.	.	PUNCT
easat-9410	545	1	[	[	X
easat-9410	545	2	42	42	NUM
easat-9410	545	3	]	]	X
easat-9410	545	4	d.	d.	PROPN
easat-9410	545	5	purnamasari	purnamasari	PROPN
easat-9410	545	6	,	,	PUNCT
easat-9410	545	7	d.	d.	PROPN
easat-9410	545	8	sarii	sarii	PROPN
easat-9410	545	9	,	,	PUNCT
easat-9410	545	10	and	and	CCONJ
easat-9410	545	11	y.	y.	PROPN
easat-9410	545	12	mulyatii	mulyatii	PROPN
easat-9410	545	13	,	,	PUNCT
easat-9410	545	14	"	"	PUNCT
easat-9410	545	15	the	the	DET
easat-9410	545	16	influence	influence	NOUN
easat-9410	545	17	of	of	ADP
easat-9410	545	18	tax	tax	NOUN
easat-9410	545	19	sanctions	sanction	NOUN
easat-9410	545	20	on	on	ADP
easat-9410	545	21	improving	improve	VERB
easat-9410	545	22	compliance	compliance	NOUN
easat-9410	545	23	among	among	ADP
easat-9410	545	24	motor	motor	NOUN
easat-9410	545	25	vehicle	vehicle	NOUN
easat-9410	545	26	taxpayers	taxpayer	NOUN
easat-9410	545	27	:	:	PUNCT
easat-9410	545	28	a	a	DET
easat-9410	545	29	case	case	NOUN
easat-9410	545	30	study	study	NOUN
easat-9410	545	31	of	of	ADP
easat-9410	545	32	the	the	DET
easat-9410	545	33	samsat	samsat	NOUN
easat-9410	545	34	office	office	NOUN
easat-9410	545	35	in	in	ADP
easat-9410	545	36	bandung	bandung	PROPN
easat-9410	545	37	city	city	PROPN
easat-9410	545	38	,	,	PUNCT
easat-9410	545	39	indonesia	indonesia	PROPN
easat-9410	545	40	,	,	PUNCT
easat-9410	545	41	"	"	PUNCT
easat-9410	545	42	journal	journal	NOUN
easat-9410	545	43	of	of	ADP
easat-9410	545	44	ecohumanism	ecohumanism	NOUN
easat-9410	545	45	,	,	PUNCT
easat-9410	545	46	vol	vol	NOUN
easat-9410	545	47	.	.	PROPN
easat-9410	545	48	3	3	NUM
easat-9410	545	49	,	,	PUNCT
easat-9410	545	50	no	no	INTJ
easat-9410	545	51	.	.	NOUN
easat-9410	545	52	7	7	NUM
easat-9410	545	53	,	,	PUNCT
easat-9410	545	54	pp	pp	ADJ
easat-9410	545	55	.	.	PUNCT
easat-9410	546	1	2339–2354	2339–2354	NUM
easat-9410	546	2	-	-	SYM
easat-9410	546	3	2339–2354	2339–2354	NUM
easat-9410	546	4	,	,	PUNCT
easat-9410	546	5	2024	2024	NUM
easat-9410	546	6	.	.	PUNCT
easat-9410	547	1	[	[	X
easat-9410	547	2	43	43	NUM
easat-9410	547	3	]	]	X
easat-9410	547	4	w.	w.	PROPN
easat-9410	547	5	wahyuni	wahyuni	PROPN
easat-9410	547	6	,	,	PUNCT
easat-9410	547	7	m.	m.	PROPN
easat-9410	547	8	adil	adil	PROPN
easat-9410	547	9	,	,	PUNCT
easat-9410	547	10	n.	n.	PROPN
easat-9410	547	11	fuada	fuada	PROPN
easat-9410	547	12	,	,	PUNCT
easat-9410	547	13	k.	k.	PROPN
easat-9410	547	14	darwin	darwin	PROPN
easat-9410	547	15	,	,	PUNCT
easat-9410	547	16	and	and	CCONJ
easat-9410	547	17	a.	a.	NOUN
easat-9410	547	18	amran	amran	PROPN
easat-9410	547	19	,	,	PUNCT
easat-9410	547	20	"	"	PUNCT
easat-9410	547	21	canfiscus	canfiscus	NOUN
easat-9410	547	22	services	service	NOUN
easat-9410	547	23	and	and	CCONJ
easat-9410	547	24	tax	tax	NOUN
easat-9410	547	25	sanctions	sanction	NOUN
easat-9410	547	26	improve	improve	VERB
easat-9410	547	27	individual	individual	ADJ
easat-9410	547	28	taxpayer	taxpayer	NOUN
easat-9410	547	29	compliance	compliance	NOUN
easat-9410	547	30	?	?	PUNCT
easat-9410	547	31	,	,	PUNCT
easat-9410	547	32	"	"	PUNCT
easat-9410	547	33	advances	advance	NOUN
easat-9410	547	34	in	in	ADP
easat-9410	547	35	taxation	taxation	NOUN
easat-9410	547	36	research	research	NOUN
easat-9410	547	37	,	,	PUNCT
easat-9410	547	38	vol	vol	NOUN
easat-9410	547	39	.	.	PROPN
easat-9410	548	1	1	1	NUM
easat-9410	548	2	,	,	PUNCT
easat-9410	548	3	no	no	INTJ
easat-9410	548	4	.	.	NOUN
easat-9410	548	5	1	1	NUM
easat-9410	548	6	,	,	PUNCT
easat-9410	548	7	pp	pp	ADJ
easat-9410	548	8	.	.	PUNCT
easat-9410	549	1	1	1	NUM
easat-9410	549	2	12	12	NUM
easat-9410	549	3	,	,	PUNCT
easat-9410	549	4	2023	2023	NUM
easat-9410	549	5	.	.	PUNCT
easat-9410	550	1	https://doi.org/10.60079/atr.v1i1.4	https://doi.org/10.60079/atr.v1i1.4	NOUN
easat-9410	551	1	[	[	X
easat-9410	551	2	44	44	NUM
easat-9410	551	3	]	]	PUNCT
easat-9410	551	4	d.	d.	PROPN
easat-9410	551	5	a.	a.	PROPN
easat-9410	551	6	alamsyah	alamsyah	PROPN
easat-9410	551	7	,	,	PUNCT
easat-9410	551	8	a.	a.	NOUN
easat-9410	551	9	kusumawardani	kusumawardani	PROPN
easat-9410	551	10	,	,	PUNCT
easat-9410	551	11	and	and	CCONJ
easat-9410	551	12	f.	f.	PROPN
easat-9410	551	13	c.	c.	PROPN
easat-9410	551	14	daur	daur	PROPN
easat-9410	551	15	,	,	PUNCT
easat-9410	551	16	"	"	PUNCT
easat-9410	551	17	the	the	DET
easat-9410	551	18	influence	influence	NOUN
easat-9410	551	19	of	of	ADP
easat-9410	551	20	taxation	taxation	NOUN
easat-9410	551	21	knowledge	knowledge	NOUN
easat-9410	551	22	,	,	PUNCT
easat-9410	551	23	taxpayer	taxpayer	NOUN
easat-9410	551	24	awareness	awareness	NOUN
easat-9410	551	25	,	,	PUNCT
easat-9410	551	26	and	and	CCONJ
easat-9410	551	27	tax	tax	NOUN
easat-9410	551	28	sanctions	sanction	NOUN
easat-9410	551	29	on	on	ADP
easat-9410	551	30	individual	individual	ADJ
easat-9410	551	31	taxpayer	taxpayer	NOUN
easat-9410	551	32	compliance	compliance	NOUN
easat-9410	551	33	(	(	PUNCT
easat-9410	551	34	at	at	ADP
easat-9410	551	35	the	the	DET
easat-9410	551	36	bandung	bandung	PROPN
easat-9410	551	37	cicadas	cicadas	PROPN
easat-9410	551	38	primary	primary	ADJ
easat-9410	551	39	tax	tax	NOUN
easat-9410	551	40	office	office	NOUN
easat-9410	551	41	)	)	PUNCT
easat-9410	551	42	,	,	PUNCT
easat-9410	551	43	"	"	PUNCT
easat-9410	551	44	eco	eco	NOUN
easat-9410	551	45	-	-	PUNCT
easat-9410	551	46	buss	buss	PROPN
easat-9410	551	47	,	,	PUNCT
easat-9410	551	48	vol	vol	NOUN
easat-9410	551	49	.	.	PROPN
easat-9410	551	50	6	6	NUM
easat-9410	551	51	,	,	PUNCT
easat-9410	551	52	no	no	INTJ
easat-9410	551	53	.	.	NOUN
easat-9410	551	54	3	3	NUM
easat-9410	551	55	,	,	PUNCT
easat-9410	551	56	pp	pp	ADJ
easat-9410	551	57	.	.	PUNCT
easat-9410	552	1	1328	1328	NUM
easat-9410	552	2	-	-	SYM
easat-9410	552	3	1340	1340	NUM
easat-9410	552	4	,	,	PUNCT
easat-9410	552	5	2024	2024	NUM
easat-9410	552	6	.	.	PUNCT
easat-9410	553	1	https://doi.org/10.32877/eb.v6i3.1193	https://doi.org/10.32877/eb.v6i3.1193	NOUN
easat-9410	554	1	[	[	X
easat-9410	554	2	45	45	NUM
easat-9410	554	3	]	]	PUNCT
easat-9410	554	4	m.	m.	NOUN
easat-9410	554	5	sudiarto	sudiarto	PROPN
easat-9410	554	6	and	and	CCONJ
easat-9410	554	7	y.	y.	PROPN
easat-9410	554	8	junianto	junianto	PROPN
easat-9410	554	9	,	,	PUNCT
easat-9410	554	10	"	"	PUNCT
easat-9410	554	11	the	the	DET
easat-9410	554	12	effect	effect	NOUN
easat-9410	554	13	of	of	ADP
easat-9410	554	14	tax	tax	NOUN
easat-9410	554	15	knowledge	knowledge	NOUN
easat-9410	554	16	and	and	CCONJ
easat-9410	554	17	tax	tax	NOUN
easat-9410	554	18	sanctions	sanction	NOUN
easat-9410	554	19	on	on	ADP
easat-9410	554	20	taxpayer	taxpayer	NOUN
easat-9410	554	21	compliance	compliance	NOUN
easat-9410	554	22	of	of	ADP
easat-9410	554	23	personal	personal	ADJ
easat-9410	554	24	entrepreneurs	entrepreneur	NOUN
easat-9410	554	25	in	in	ADP
easat-9410	554	26	the	the	DET
easat-9410	554	27	stationery	stationery	NOUN
easat-9410	554	28	sector	sector	NOUN
easat-9410	554	29	,	,	PUNCT
easat-9410	554	30	"	"	PUNCT
easat-9410	554	31	journal	journal	NOUN
easat-9410	554	32	of	of	ADP
easat-9410	554	33	accounting	accounting	NOUN
easat-9410	554	34	,	,	PUNCT
easat-9410	554	35	entrepreneurship	entrepreneurship	NOUN
easat-9410	554	36	and	and	CCONJ
easat-9410	554	37	financial	financial	ADJ
easat-9410	554	38	technology	technology	NOUN
easat-9410	554	39	,	,	PUNCT
easat-9410	554	40	vol	vol	NOUN
easat-9410	554	41	.	.	PROPN
easat-9410	554	42	4	4	NUM
easat-9410	554	43	,	,	PUNCT
easat-9410	554	44	no	no	INTJ
easat-9410	554	45	.	.	NOUN
easat-9410	554	46	2	2	NUM
easat-9410	554	47	,	,	PUNCT
easat-9410	554	48	05/25	05/25	NOUN
easat-9410	554	49	2023	2023	NUM
easat-9410	554	50	.	.	PUNCT
easat-9410	555	1	https://doi.org/10.37715/jaef.v4i2.3840	https://doi.org/10.37715/jaef.v4i2.3840	PROPN
easat-9410	555	2	[	[	X
easat-9410	555	3	46	46	NUM
easat-9410	555	4	]	]	X
easat-9410	555	5	n.	n.	NOUN
easat-9410	555	6	perveen	perveen	PROPN
easat-9410	555	7	and	and	CCONJ
easat-9410	555	8	a.	a.	NOUN
easat-9410	555	9	ahmad	ahmad	PROPN
easat-9410	555	10	,	,	PUNCT
easat-9410	555	11	"	"	PUNCT
easat-9410	555	12	tax	tax	NOUN
easat-9410	555	13	technology	technology	NOUN
easat-9410	555	14	,	,	PUNCT
easat-9410	555	15	fairness	fairness	NOUN
easat-9410	555	16	perception	perception	NOUN
easat-9410	555	17	and	and	CCONJ
easat-9410	555	18	tax	tax	NOUN
easat-9410	555	19	compliance	compliance	NOUN
easat-9410	555	20	among	among	ADP
easat-9410	555	21	individual	individual	ADJ
easat-9410	555	22	taxpayers	taxpayer	NOUN
easat-9410	555	23	,	,	PUNCT
easat-9410	555	24	"	"	PUNCT
easat-9410	555	25	audit	audit	NOUN
easat-9410	555	26	and	and	CCONJ
easat-9410	555	27	accounting	accounting	NOUN
easat-9410	555	28	review	review	NOUN
easat-9410	555	29	,	,	PUNCT
easat-9410	555	30	vol	vol	NOUN
easat-9410	555	31	.	.	PROPN
easat-9410	556	1	2	2	NUM
easat-9410	556	2	,	,	PUNCT
easat-9410	556	3	no	no	INTJ
easat-9410	556	4	.	.	NOUN
easat-9410	556	5	2	2	NUM
easat-9410	556	6	,	,	PUNCT
easat-9410	556	7	pp	pp	ADJ
easat-9410	556	8	.	.	PUNCT
easat-9410	557	1	99	99	NUM
easat-9410	557	2	-	-	SYM
easat-9410	557	3	120	120	NUM
easat-9410	557	4	,	,	PUNCT
easat-9410	557	5	2022	2022	NUM
easat-9410	557	6	.	.	PUNCT
easat-9410	558	1	[	[	X
easat-9410	558	2	47	47	NUM
easat-9410	558	3	]	]	X
easat-9410	558	4	b.	b.	PROPN
easat-9410	558	5	o.	o.	PROPN
easat-9410	558	6	adelakun	adelakun	PROPN
easat-9410	558	7	,	,	PUNCT
easat-9410	558	8	"	"	PUNCT
easat-9410	558	9	how	how	SCONJ
easat-9410	558	10	technology	technology	NOUN
easat-9410	558	11	can	can	AUX
easat-9410	558	12	aid	aid	VERB
easat-9410	558	13	tax	tax	NOUN
easat-9410	558	14	compliance	compliance	NOUN
easat-9410	558	15	in	in	ADP
easat-9410	558	16	the	the	DET
easat-9410	558	17	us	us	PROPN
easat-9410	558	18	economy	economy	NOUN
easat-9410	558	19	,	,	PUNCT
easat-9410	558	20	"	"	PUNCT
easat-9410	558	21	journal	journal	NOUN
easat-9410	558	22	of	of	ADP
easat-9410	558	23	knowledge	knowledge	NOUN
easat-9410	558	24	learning	learning	NOUN
easat-9410	558	25	and	and	CCONJ
easat-9410	558	26	science	science	NOUN
easat-9410	558	27	technology	technology	PROPN
easat-9410	558	28	issn	issn	PROPN
easat-9410	558	29	:	:	PUNCT
easat-9410	558	30	2959	2959	NUM
easat-9410	558	31	-	-	SYM
easat-9410	558	32	6386	6386	NUM
easat-9410	558	33	(	(	PUNCT
easat-9410	558	34	online	online	NOUN
easat-9410	558	35	)	)	PUNCT
easat-9410	558	36	,	,	PUNCT
easat-9410	558	37	vol	vol	NOUN
easat-9410	558	38	.	.	PROPN
easat-9410	559	1	2	2	NUM
easat-9410	559	2	,	,	PUNCT
easat-9410	559	3	no	no	INTJ
easat-9410	559	4	.	.	NOUN
easat-9410	559	5	2	2	NUM
easat-9410	559	6	,	,	PUNCT
easat-9410	559	7	pp	pp	ADJ
easat-9410	559	8	.	.	PUNCT
easat-9410	560	1	491	491	NUM
easat-9410	560	2	-	-	SYM
easat-9410	560	3	499	499	NUM
easat-9410	560	4	,	,	PUNCT
easat-9410	560	5	2023	2023	NUM
easat-9410	560	6	.	.	PUNCT
easat-9410	561	1	https://doi.org/10.60087/jklst.vol2.n2.p499	https://doi.org/10.60087/jklst.vol2.n2.p499	X
easat-9410	562	1	[	[	X
easat-9410	562	2	48	48	NUM
easat-9410	562	3	]	]	PUNCT
easat-9410	562	4	l.	l.	PROPN
easat-9410	562	5	o.	o.	PROPN
easat-9410	562	6	winoto	winoto	PROPN
easat-9410	562	7	,	,	PUNCT
easat-9410	562	8	d.	d.	PROPN
easat-9410	562	9	i.	i.	PROPN
easat-9410	562	10	dewi	dewi	PROPN
easat-9410	562	11	,	,	PUNCT
easat-9410	562	12	and	and	CCONJ
easat-9410	562	13	f.	f.	PROPN
easat-9410	562	14	n.	n.	PROPN
easat-9410	562	15	prihantini	prihantini	PROPN
easat-9410	562	16	,	,	PUNCT
easat-9410	562	17	"	"	PUNCT
easat-9410	562	18	tax	tax	NOUN
easat-9410	562	19	administration	administration	NOUN
easat-9410	562	20	technology	technology	NOUN
easat-9410	562	21	and	and	CCONJ
easat-9410	562	22	taxpayer	taxpayer	NOUN
easat-9410	562	23	compliance	compliance	NOUN
easat-9410	562	24	,	,	PUNCT
easat-9410	562	25	"	"	PUNCT
easat-9410	562	26	economics	economic	NOUN
easat-9410	562	27	and	and	CCONJ
easat-9410	562	28	business	business	NOUN
easat-9410	562	29	solutions	solution	NOUN
easat-9410	562	30	journal	journal	NOUN
easat-9410	562	31	,	,	PUNCT
easat-9410	562	32	vol	vol	NOUN
easat-9410	562	33	.	.	PROPN
easat-9410	562	34	6	6	NUM
easat-9410	562	35	,	,	PUNCT
easat-9410	562	36	no	no	INTJ
easat-9410	562	37	.	.	NOUN
easat-9410	562	38	1	1	NUM
easat-9410	562	39	,	,	PUNCT
easat-9410	562	40	pp	pp	ADJ
easat-9410	562	41	.	.	PUNCT
easat-9410	563	1	52	52	NUM
easat-9410	563	2	-	-	SYM
easat-9410	563	3	60	60	NUM
easat-9410	563	4	,	,	PUNCT
easat-9410	563	5	2022	2022	NUM
easat-9410	563	6	.	.	PUNCT
easat-9410	564	1	https://doi.org/10.26623/ebsj.v6i1.5072	https://doi.org/10.26623/ebsj.v6i1.5072	NOUN
easat-9410	564	2	[	[	X
easat-9410	564	3	49	49	NUM
easat-9410	564	4	]	]	PUNCT
easat-9410	564	5	s.	s.	PROPN
easat-9410	564	6	zulaikhah	zulaikhah	PROPN
easat-9410	564	7	,	,	PUNCT
easat-9410	564	8	"	"	PUNCT
easat-9410	564	9	transforming	transform	VERB
easat-9410	564	10	tax	tax	NOUN
easat-9410	564	11	compliance	compliance	NOUN
easat-9410	564	12	in	in	ADP
easat-9410	564	13	optimizing	optimize	VERB
easat-9410	564	14	state	state	NOUN
easat-9410	564	15	revenue	revenue	NOUN
easat-9410	564	16	:	:	PUNCT
easat-9410	564	17	innovation	innovation	NOUN
easat-9410	564	18	and	and	CCONJ
easat-9410	564	19	challenges	challenge	NOUN
easat-9410	564	20	in	in	ADP
easat-9410	564	21	the	the	DET
easat-9410	564	22	digital	digital	ADJ
easat-9410	564	23	era	era	NOUN
easat-9410	564	24	,	,	PUNCT
easat-9410	564	25	"	"	PUNCT
easat-9410	564	26	international	international	ADJ
easat-9410	564	27	journal	journal	NOUN
easat-9410	564	28	of	of	ADP
easat-9410	564	29	economics	economic	NOUN
easat-9410	564	30	,	,	PUNCT
easat-9410	564	31	vol	vol	NOUN
easat-9410	564	32	.	.	PROPN
easat-9410	564	33	4	4	NUM
easat-9410	564	34	,	,	PUNCT
easat-9410	564	35	no	no	INTJ
easat-9410	564	36	.	.	NOUN
easat-9410	564	37	1	1	NUM
easat-9410	564	38	,	,	PUNCT
easat-9410	564	39	pp	pp	ADJ
easat-9410	564	40	.	.	PUNCT
easat-9410	565	1	22–31	22–31	NUM
easat-9410	565	2	,	,	PUNCT
easat-9410	565	3	2025	2025	NUM
easat-9410	565	4	.	.	PUNCT
easat-9410	566	1	[	[	X
easat-9410	566	2	50	50	NUM
easat-9410	566	3	]	]	PUNCT
easat-9410	566	4	s.	s.	PROPN
easat-9410	566	5	night	night	PROPN
easat-9410	566	6	and	and	CCONJ
easat-9410	566	7	j.	j.	PROPN
easat-9410	566	8	bananuka	bananuka	PROPN
easat-9410	566	9	,	,	PUNCT
easat-9410	566	10	"	"	PUNCT
easat-9410	566	11	the	the	DET
easat-9410	566	12	mediating	mediate	VERB
easat-9410	566	13	role	role	NOUN
easat-9410	566	14	of	of	ADP
easat-9410	566	15	adoption	adoption	NOUN
easat-9410	566	16	of	of	ADP
easat-9410	566	17	an	an	DET
easat-9410	566	18	electronic	electronic	ADJ
easat-9410	566	19	tax	tax	NOUN
easat-9410	566	20	system	system	NOUN
easat-9410	566	21	in	in	ADP
easat-9410	566	22	the	the	DET
easat-9410	566	23	relationship	relationship	NOUN
easat-9410	566	24	between	between	ADP
easat-9410	566	25	attitude	attitude	NOUN
easat-9410	566	26	towards	towards	ADP
easat-9410	566	27	electronic	electronic	ADJ
easat-9410	566	28	tax	tax	NOUN
easat-9410	566	29	system	system	NOUN
easat-9410	566	30	and	and	CCONJ
easat-9410	566	31	tax	tax	NOUN
easat-9410	566	32	compliance	compliance	NOUN
easat-9410	566	33	,	,	PUNCT
easat-9410	566	34	"	"	PUNCT
easat-9410	566	35	journal	journal	NOUN
easat-9410	566	36	of	of	ADP
easat-9410	566	37	economics	economic	NOUN
easat-9410	566	38	,	,	PUNCT
easat-9410	566	39	finance	finance	NOUN
easat-9410	566	40	and	and	CCONJ
easat-9410	566	41	administrative	administrative	ADJ
easat-9410	566	42	science	science	NOUN
easat-9410	566	43	,	,	PUNCT
easat-9410	566	44	vol	vol	NOUN
easat-9410	566	45	.	.	PROPN
easat-9410	566	46	25	25	NUM
easat-9410	566	47	,	,	PUNCT
easat-9410	566	48	no	no	INTJ
easat-9410	566	49	.	.	NOUN
easat-9410	566	50	49	49	NUM
easat-9410	566	51	,	,	PUNCT
easat-9410	566	52	pp	pp	ADJ
easat-9410	566	53	.	.	PUNCT
easat-9410	567	1	73	73	NUM
easat-9410	567	2	-	-	SYM
easat-9410	567	3	88	88	NUM
easat-9410	567	4	,	,	PUNCT
easat-9410	567	5	2020	2020	NUM
easat-9410	567	6	.	.	PUNCT
easat-9410	568	1	[	[	X
easat-9410	568	2	51	51	NUM
easat-9410	568	3	]	]	X
easat-9410	568	4	f.	f.	PROPN
easat-9410	568	5	rosyidi	rosyidi	PROPN
easat-9410	568	6	and	and	CCONJ
easat-9410	568	7	p.	p.	PROPN
easat-9410	568	8	harto	harto	PROPN
easat-9410	568	9	,	,	PUNCT
easat-9410	568	10	"	"	PUNCT
easat-9410	568	11	the	the	DET
easat-9410	568	12	effect	effect	NOUN
easat-9410	568	13	of	of	ADP
easat-9410	568	14	information	information	NOUN
easat-9410	568	15	and	and	CCONJ
easat-9410	568	16	communication	communication	NOUN
easat-9410	568	17	technology	technology	NOUN
easat-9410	568	18	utilization	utilization	NOUN
easat-9410	568	19	on	on	ADP
easat-9410	568	20	taxpayer	taxpayer	NOUN
easat-9410	568	21	compliance	compliance	NOUN
easat-9410	568	22	with	with	ADP
easat-9410	568	23	the	the	DET
easat-9410	568	24	ability	ability	NOUN
easat-9410	568	25	to	to	PART
easat-9410	568	26	pay	pay	VERB
easat-9410	568	27	as	as	ADP
easat-9410	568	28	a	a	DET
easat-9410	568	29	variable	variable	NOUN
easat-9410	568	30	,	,	PUNCT
easat-9410	568	31	"	"	PUNCT
easat-9410	568	32	journal	journal	NOUN
easat-9410	568	33	la	la	PROPN
easat-9410	568	34	sociale	sociale	PROPN
easat-9410	568	35	,	,	PUNCT
easat-9410	568	36	vol	vol	NOUN
easat-9410	568	37	.	.	PROPN
easat-9410	569	1	1	1	NUM
easat-9410	569	2	,	,	PUNCT
easat-9410	569	3	no	no	INTJ
easat-9410	569	4	.	.	NOUN
easat-9410	569	5	6	6	NUM
easat-9410	569	6	,	,	PUNCT
easat-9410	569	7	pp	pp	ADJ
easat-9410	569	8	.	.	PUNCT
easat-9410	570	1	41–46	41–46	NUM
easat-9410	570	2	,	,	PUNCT
easat-9410	570	3	2023	2023	NUM
easat-9410	570	4	.	.	PUNCT
easat-9410	571	1	https://doi.org/10.37899/journal-la-sociale.v6i1.1899	https://doi.org/10.37899/journal-la-sociale.v6i1.1899	NOUN
easat-9410	571	2	[	[	X
easat-9410	571	3	52	52	NUM
easat-9410	571	4	]	]	PUNCT
easat-9410	571	5	m.	m.	NOUN
easat-9410	571	6	h.	h.	PROPN
easat-9410	571	7	kibona	kibona	PROPN
easat-9410	571	8	and	and	CCONJ
easat-9410	571	9	m.	m.	PROPN
easat-9410	571	10	l.	l.	PROPN
easat-9410	571	11	j.	j.	PROPN
easat-9410	571	12	goyayi	goyayi	PROPN
easat-9410	571	13	,	,	PUNCT
easat-9410	571	14	"	"	PUNCT
easat-9410	571	15	effect	effect	NOUN
easat-9410	571	16	of	of	ADP
easat-9410	571	17	electronic	electronic	ADJ
easat-9410	571	18	filing	filing	NOUN
easat-9410	571	19	(	(	PUNCT
easat-9410	571	20	e	e	NOUN
easat-9410	571	21	-	-	NOUN
easat-9410	571	22	filing	filing	NOUN
easat-9410	571	23	)	)	PUNCT
easat-9410	571	24	on	on	ADP
easat-9410	571	25	voluntary	voluntary	ADJ
easat-9410	571	26	tax	tax	NOUN
easat-9410	571	27	compliance	compliance	NOUN
easat-9410	571	28	in	in	ADP
easat-9410	571	29	the	the	DET
easat-9410	571	30	kinondoni	kinondoni	ADJ
easat-9410	571	31	tax	tax	NOUN
easat-9410	571	32	region	region	NOUN
easat-9410	571	33	,	,	PUNCT
easat-9410	571	34	"	"	PUNCT
easat-9410	571	35	tanzania	tanzania	PROPN
easat-9410	571	36	,	,	PUNCT
easat-9410	571	37	vol	vol	NOUN
easat-9410	571	38	.	.	PROPN
easat-9410	571	39	6	6	NUM
easat-9410	571	40	,	,	PUNCT
easat-9410	571	41	pp	pp	ADJ
easat-9410	571	42	.	.	PUNCT
easat-9410	572	1	702–712	702–712	NUM
easat-9410	572	2	,	,	PUNCT
easat-9410	572	3	2025	2025	NUM
easat-9410	572	4	.	.	PUNCT
easat-9410	573	1	[	[	X
easat-9410	573	2	53	53	NUM
easat-9410	573	3	]	]	PUNCT
easat-9410	573	4	m.	m.	PROPN
easat-9410	573	5	w.	w.	PROPN
easat-9410	573	6	sholih	sholih	PROPN
easat-9410	573	7	,	,	PUNCT
easat-9410	573	8	i.	i.	NOUN
easat-9410	573	9	prayogo	prayogo	PROPN
easat-9410	573	10	,	,	PUNCT
easat-9410	573	11	i.	i.	PROPN
easat-9410	573	12	umma	umma	PROPN
easat-9410	573	13	,	,	PUNCT
easat-9410	573	14	m.	m.	NOUN
easat-9410	573	15	ubaidillah	ubaidillah	PROPN
easat-9410	573	16	,	,	PUNCT
easat-9410	573	17	and	and	CCONJ
easat-9410	573	18	p.	p.	NOUN
easat-9410	573	19	a.	a.	PROPN
easat-9410	573	20	setyaningrum	setyaningrum	PROPN
easat-9410	573	21	,	,	PUNCT
easat-9410	573	22	"	"	PUNCT
easat-9410	573	23	effectiveness	effectiveness	NOUN
easat-9410	573	24	of	of	ADP
easat-9410	573	25	using	use	VERB
easat-9410	573	26	e	e	NOUN
easat-9410	573	27	-	-	NOUN
easat-9410	573	28	filing	filing	NOUN
easat-9410	573	29	on	on	ADP
easat-9410	573	30	improving	improve	VERB
easat-9410	573	31	individual	individual	ADJ
easat-9410	573	32	taxpayer	taxpayer	NOUN
easat-9410	573	33	compliance	compliance	NOUN
easat-9410	573	34	with	with	ADP
easat-9410	573	35	mastery	mastery	NOUN
easat-9410	573	36	of	of	ADP
easat-9410	573	37	accounting	accounting	NOUN
easat-9410	573	38	information	information	NOUN
easat-9410	573	39	systems	system	NOUN
easat-9410	573	40	as	as	ADP
easat-9410	573	41	a	a	DET
easat-9410	573	42	moderating	moderate	VERB
easat-9410	573	43	variable	variable	NOUN
easat-9410	573	44	,	,	PUNCT
easat-9410	573	45	"	"	PUNCT
easat-9410	573	46	jurnal	jurnal	ADJ
easat-9410	573	47	riset	riset	NOUN
easat-9410	573	48	bisni	bisni	NOUN
easat-9410	573	49	,	,	PUNCT
easat-9410	573	50	vol	vol	NOUN
easat-9410	573	51	.	.	PROPN
easat-9410	573	52	7	7	NUM
easat-9410	573	53	,	,	PUNCT
easat-9410	573	54	no	no	INTJ
easat-9410	573	55	.	.	NOUN
easat-9410	573	56	1	1	NUM
easat-9410	573	57	,	,	PUNCT
easat-9410	573	58	pp	pp	ADJ
easat-9410	573	59	.	.	PUNCT
easat-9410	574	1	24–40	24–40	NUM
easat-9410	574	2	,	,	PUNCT
easat-9410	574	3	2023	2023	NUM
easat-9410	574	4	.	.	PUNCT
easat-9410	575	1	[	[	X
easat-9410	575	2	54	54	NUM
easat-9410	575	3	]	]	PUNCT
easat-9410	575	4	e.	e.	PROPN
easat-9410	575	5	nurwati	nurwati	PROPN
easat-9410	575	6	and	and	CCONJ
easat-9410	575	7	umaimah	umaimah	NOUN
easat-9410	575	8	,	,	PUNCT
easat-9410	575	9	"	"	PUNCT
easat-9410	575	10	understanding	understand	VERB
easat-9410	575	11	regulations	regulation	NOUN
easat-9410	575	12	,	,	PUNCT
easat-9410	575	13	tax	tax	NOUN
easat-9410	575	14	sanctions	sanction	NOUN
easat-9410	575	15	,	,	PUNCT
easat-9410	575	16	and	and	CCONJ
easat-9410	575	17	taxpayer	taxpayer	NOUN
easat-9410	575	18	compliance	compliance	NOUN
easat-9410	575	19	:	:	PUNCT
easat-9410	575	20	the	the	DET
easat-9410	575	21	role	role	NOUN
easat-9410	575	22	of	of	ADP
easat-9410	575	23	risk	risk	NOUN
easat-9410	575	24	preference	preference	NOUN
easat-9410	575	25	moderation	moderation	NOUN
easat-9410	575	26	,	,	PUNCT
easat-9410	575	27	"	"	PUNCT
easat-9410	575	28	jurnal	jurnal	ADJ
easat-9410	575	29	akademi	akademi	PROPN
easat-9410	575	30	akuntansi	akuntansi	PROPN
easat-9410	575	31	,	,	PUNCT
easat-9410	575	32	vol	vol	NOUN
easat-9410	575	33	.	.	PROPN
easat-9410	575	34	8	8	NUM
easat-9410	575	35	,	,	PUNCT
easat-9410	575	36	no	no	INTJ
easat-9410	575	37	.	.	NOUN
easat-9410	575	38	1	1	NUM
easat-9410	575	39	,	,	PUNCT
easat-9410	575	40	pp	pp	ADJ
easat-9410	575	41	.	.	PUNCT
easat-9410	575	42	32–48	32–48	NUM
easat-9410	575	43	,	,	PUNCT
easat-9410	575	44	2024	2024	NUM
easat-9410	575	45	.	.	PUNCT
easat-9410	576	1	https://doi.org/10.22219/jaa.v8i1.38365	https://doi.org/10.22219/jaa.v8i1.38365	PROPN
easat-9410	576	2	[	[	X
easat-9410	576	3	55	55	NUM
easat-9410	576	4	]	]	PUNCT
easat-9410	576	5	k.	k.	PROPN
easat-9410	576	6	elsani	elsani	PROPN
easat-9410	576	7	and	and	CCONJ
easat-9410	576	8	a.	a.	NOUN
easat-9410	576	9	tanno	tanno	PROPN
easat-9410	576	10	,	,	PUNCT
easat-9410	576	11	"	"	PUNCT
easat-9410	576	12	risk	risk	NOUN
easat-9410	576	13	preference	preference	NOUN
easat-9410	576	14	in	in	ADP
easat-9410	576	15	moderating	moderate	VERB
easat-9410	576	16	the	the	DET
easat-9410	576	17	influence	influence	NOUN
easat-9410	576	18	of	of	ADP
easat-9410	576	19	understanding	understand	VERB
easat-9410	576	20	tax	tax	NOUN
easat-9410	576	21	regulations	regulation	NOUN
easat-9410	576	22	,	,	PUNCT
easat-9410	576	23	tax	tax	NOUN
easat-9410	576	24	sanctions	sanction	NOUN
easat-9410	576	25	and	and	CCONJ
easat-9410	576	26	taxpayer	taxpayer	NOUN
easat-9410	576	27	awareness	awareness	NOUN
easat-9410	576	28	on	on	ADP
easat-9410	576	29	taxpayer	taxpayer	NOUN
easat-9410	576	30	compliance	compliance	NOUN
easat-9410	576	31	,	,	PUNCT
easat-9410	576	32	"	"	PUNCT
easat-9410	576	33	owner	owner	NOUN
easat-9410	576	34	:	:	PUNCT
easat-9410	576	35	riset	riset	PROPN
easat-9410	576	36	dan	dan	PROPN
easat-9410	576	37	jurnal	jurnal	PROPN
easat-9410	576	38	akuntansi	akuntansi	PROPN
easat-9410	576	39	,	,	PUNCT
easat-9410	576	40	vol	vol	NOUN
easat-9410	576	41	.	.	PROPN
easat-9410	576	42	7	7	NUM
easat-9410	576	43	,	,	PUNCT
easat-9410	576	44	no	no	INTJ
easat-9410	576	45	.	.	NOUN
easat-9410	576	46	2	2	NUM
easat-9410	576	47	,	,	PUNCT
easat-9410	576	48	pp	pp	ADJ
easat-9410	576	49	.	.	PUNCT
easat-9410	577	1	1401	1401	NUM
easat-9410	577	2	-	-	SYM
easat-9410	577	3	1423	1423	NUM
easat-9410	577	4	,	,	PUNCT
easat-9410	577	5	2023	2023	NUM
easat-9410	577	6	.	.	PUNCT
easat-9410	578	1	https://doi.org/10.33395/owner.v7i2.1398	https://doi.org/10.33395/owner.v7i2.1398	X
easat-9410	579	1	[	[	X
easat-9410	579	2	56	56	NUM
easat-9410	579	3	]	]	X
easat-9410	579	4	y.	y.	PROPN
easat-9410	579	5	a.	a.	PROPN
easat-9410	579	6	pravasanti	pravasanti	PROPN
easat-9410	579	7	and	and	CCONJ
easat-9410	579	8	d.	d.	PROPN
easat-9410	579	9	n.	n.	PROPN
easat-9410	579	10	pratiwi	pratiwi	PROPN
easat-9410	579	11	,	,	PUNCT
easat-9410	579	12	"	"	PUNCT
easat-9410	579	13	the	the	DET
easat-9410	579	14	influence	influence	NOUN
easat-9410	579	15	of	of	ADP
easat-9410	579	16	awareness	awareness	NOUN
easat-9410	579	17	,	,	PUNCT
easat-9410	579	18	understanding	understanding	NOUN
easat-9410	579	19	,	,	PUNCT
easat-9410	579	20	sanctions	sanction	NOUN
easat-9410	579	21	,	,	PUNCT
easat-9410	579	22	and	and	CCONJ
easat-9410	579	23	services	service	NOUN
easat-9410	579	24	on	on	ADP
easat-9410	579	25	taxpayer	taxpayer	NOUN
easat-9410	579	26	compliance	compliance	NOUN
easat-9410	579	27	by	by	ADP
easat-9410	579	28	moderating	moderate	VERB
easat-9410	579	29	risk	risk	NOUN
easat-9410	579	30	preferences	preference	NOUN
easat-9410	579	31	,	,	PUNCT
easat-9410	579	32	"	"	PUNCT
easat-9410	579	33	jurnal	jurnal	ADJ
easat-9410	579	34	akuntansi	akuntansi	PROPN
easat-9410	579	35	dan	dan	PROPN
easat-9410	579	36	pajak	pajak	PROPN
easat-9410	579	37	,	,	PUNCT
easat-9410	579	38	vol	vol	NOUN
easat-9410	579	39	.	.	PROPN
easat-9410	579	40	21	21	NUM
easat-9410	579	41	,	,	PUNCT
easat-9410	579	42	no	no	INTJ
easat-9410	579	43	.	.	NOUN
easat-9410	579	44	02	02	NUM
easat-9410	579	45	,	,	PUNCT
easat-9410	579	46	pp	pp	ADJ
easat-9410	579	47	.	.	PUNCT
easat-9410	580	1	405	405	NUM
easat-9410	580	2	-	-	SYM
easat-9410	580	3	411	411	NUM
easat-9410	580	4	,	,	PUNCT
easat-9410	580	5	2021	2021	NUM
easat-9410	580	6	.	.	PUNCT
easat-9410	581	1	https://doi.org/10.29040/jap.v21i02.1738	https://doi.org/10.29040/jap.v21i02.1738	NOUN
easat-9410	581	2	[	[	X
easat-9410	581	3	57	57	NUM
easat-9410	581	4	]	]	X
easat-9410	581	5	r.	r.	PROPN
easat-9410	581	6	wulandari	wulandari	PROPN
easat-9410	581	7	,	,	PUNCT
easat-9410	581	8	"	"	PUNCT
easat-9410	581	9	the	the	DET
easat-9410	581	10	influence	influence	NOUN
easat-9410	581	11	of	of	ADP
easat-9410	581	12	tax	tax	NOUN
easat-9410	581	13	understanding	understanding	NOUN
easat-9410	581	14	and	and	CCONJ
easat-9410	581	15	sanctions	sanction	NOUN
easat-9410	581	16	on	on	ADP
easat-9410	581	17	taxpayer	taxpayer	NOUN
easat-9410	581	18	compliance	compliance	NOUN
easat-9410	581	19	with	with	ADP
easat-9410	581	20	risk	risk	NOUN
easat-9410	581	21	preference	preference	NOUN
easat-9410	581	22	as	as	ADP
easat-9410	581	23	a	a	DET
easat-9410	581	24	moderating	moderate	VERB
easat-9410	581	25	variable	variable	NOUN
easat-9410	581	26	,	,	PUNCT
easat-9410	581	27	"	"	PUNCT
easat-9410	581	28	journal	journal	NOUN
easat-9410	581	29	of	of	ADP
easat-9410	581	30	business	business	NOUN
easat-9410	581	31	and	and	CCONJ
easat-9410	581	32	banking	banking	NOUN
easat-9410	581	33	,	,	PUNCT
easat-9410	581	34	vol	vol	NOUN
easat-9410	581	35	.	.	PROPN
easat-9410	582	1	10	10	NUM
easat-9410	582	2	,	,	PUNCT
easat-9410	582	3	no	no	INTJ
easat-9410	582	4	.	.	NOUN
easat-9410	582	5	1	1	NUM
easat-9410	582	6	,	,	PUNCT
easat-9410	582	7	pp	pp	ADJ
easat-9410	582	8	.	.	PUNCT
easat-9410	583	1	169	169	NUM
easat-9410	583	2	-	-	SYM
easat-9410	583	3	179	179	NUM
easat-9410	583	4	,	,	PUNCT
easat-9410	583	5	2020	2020	NUM
easat-9410	583	6	.	.	PUNCT
easat-9410	584	1	[	[	X
easat-9410	584	2	58	58	NUM
easat-9410	584	3	]	]	PUNCT
easat-9410	584	4	m.	m.	NOUN
easat-9410	584	5	leviana	leviana	PROPN
easat-9410	584	6	,	,	PUNCT
easat-9410	584	7	a.	a.	NOUN
easat-9410	584	8	adriani	adriani	PROPN
easat-9410	584	9	,	,	PUNCT
easat-9410	584	10	and	and	CCONJ
easat-9410	584	11	n.	n.	PROPN
easat-9410	584	12	norlena	norlena	PROPN
easat-9410	584	13	,	,	PUNCT
easat-9410	584	14	"	"	PUNCT
easat-9410	584	15	the	the	DET
easat-9410	584	16	influence	influence	NOUN
easat-9410	584	17	of	of	ADP
easat-9410	584	18	tax	tax	NOUN
easat-9410	584	19	amnesty	amnesty	NOUN
easat-9410	584	20	,	,	PUNCT
easat-9410	584	21	understanding	understanding	NOUN
easat-9410	584	22	of	of	ADP
easat-9410	584	23	tax	tax	NOUN
easat-9410	584	24	regulations	regulation	NOUN
easat-9410	584	25	,	,	PUNCT
easat-9410	584	26	understanding	understanding	NOUN
easat-9410	584	27	of	of	ADP
easat-9410	584	28	accounting	accounting	NOUN
easat-9410	584	29	,	,	PUNCT
easat-9410	584	30	quality	quality	NOUN
easat-9410	584	31	of	of	ADP
easat-9410	584	32	tax	tax	NOUN
easat-9410	584	33	services	service	NOUN
easat-9410	584	34	on	on	ADP
easat-9410	584	35	taxpayer	taxpayer	NOUN
easat-9410	584	36	compliance	compliance	NOUN
easat-9410	584	37	with	with	ADP
easat-9410	584	38	risk	risk	NOUN
easat-9410	584	39	preferences	preference	NOUN
easat-9410	584	40	as	as	ADP
easat-9410	584	41	a	a	DET
easat-9410	584	42	moderating	moderate	VERB
easat-9410	584	43	variable	variable	NOUN
easat-9410	584	44	,	,	PUNCT
easat-9410	584	45	"	"	PUNCT
easat-9410	584	46	fair	fair	ADJ
easat-9410	584	47	value	value	NOUN
easat-9410	584	48	:	:	PUNCT
easat-9410	584	49	jurnal	jurnal	ADJ
easat-9410	584	50	ilmiah	ilmiah	PROPN
easat-9410	584	51	akuntansi	akuntansi	PROPN
easat-9410	584	52	dan	dan	PROPN
easat-9410	584	53	keuangan	keuangan	PROPN
easat-9410	584	54	,	,	PUNCT
easat-9410	584	55	vol	vol	NOUN
easat-9410	584	56	.	.	PROPN
easat-9410	585	1	4	4	NUM
easat-9410	585	2	,	,	PUNCT
easat-9410	585	3	no	no	INTJ
easat-9410	585	4	.	.	NOUN
easat-9410	585	5	8	8	NUM
easat-9410	585	6	,	,	PUNCT
easat-9410	585	7	pp	pp	ADJ
easat-9410	585	8	.	.	PUNCT
easat-9410	585	9	3471	3471	NUM
easat-9410	585	10	-	-	SYM
easat-9410	585	11	3488	3488	NUM
easat-9410	585	12	,	,	PUNCT
easat-9410	585	13	2022	2022	NUM
easat-9410	585	14	.	.	PUNCT
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easat-9410	587	2	59	59	NUM
easat-9410	587	3	]	]	PUNCT
easat-9410	587	4	m.	m.	NOUN
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easat-9410	587	6	,	,	PUNCT
easat-9410	587	7	a.	a.	PROPN
easat-9410	587	8	w.	w.	PROPN
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easat-9410	587	10	,	,	PUNCT
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easat-9410	587	12	afifudin	afifudin	VERB
easat-9410	587	13	,	,	PUNCT
easat-9410	587	14	"	"	PUNCT
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easat-9410	587	17	factors	factor	NOUN
easat-9410	587	18	influencing	influence	VERB
easat-9410	587	19	individual	individual	ADJ
easat-9410	587	20	taxpayer	taxpayer	NOUN
easat-9410	587	21	compliance	compliance	NOUN
easat-9410	587	22	in	in	ADP
easat-9410	587	23	paying	pay	VERB
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easat-9410	587	27	conditions	condition	NOUN
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easat-9410	587	29	taxpayer	taxpayer	NOUN
easat-9410	587	30	risk	risk	NOUN
easat-9410	587	31	preferences	preference	NOUN
easat-9410	587	32	as	as	ADP
easat-9410	587	33	moderating	moderate	VERB
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easat-9410	587	35	(	(	PUNCT
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easat-9410	587	41	at	at	ADP
easat-9410	587	42	the	the	DET
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easat-9410	587	49	,	,	PUNCT
easat-9410	587	50	"	"	PUNCT
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easat-9410	587	52	journal	journal	NOUN
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easat-9410	587	55	research	research	NOUN
easat-9410	587	56	,	,	PUNCT
easat-9410	587	57	vol	vol	NOUN
easat-9410	587	58	.	.	PROPN
easat-9410	587	59	9	9	NUM
easat-9410	587	60	,	,	PUNCT
easat-9410	587	61	no	no	INTJ
easat-9410	587	62	.	.	NOUN
easat-9410	587	63	3	3	NUM
easat-9410	587	64	,	,	PUNCT
easat-9410	587	65	pp	pp	ADJ
easat-9410	587	66	.	.	PUNCT
easat-9410	588	1	119	119	NUM
easat-9410	588	2	–	–	PUNCT
easat-9410	588	3	131	131	NUM
easat-9410	588	4	,	,	PUNCT
easat-9410	588	5	2020	2020	NUM
easat-9410	588	6	.	.	PUNCT
easat-9410	589	1	[	[	X
easat-9410	589	2	60	60	NUM
easat-9410	589	3	]	]	PUNCT
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easat-9410	589	5	p.	p.	PROPN
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easat-9410	589	7	,	,	PUNCT
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easat-9410	589	9	a.	a.	PROPN
easat-9410	589	10	sistalia	sistalia	PROPN
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easat-9410	589	12	and	and	CCONJ
easat-9410	589	13	a.	a.	NOUN
easat-9410	589	14	yulianto	yulianto	NOUN
easat-9410	589	15	,	,	PUNCT
easat-9410	589	16	"	"	PUNCT
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easat-9410	589	22	,	,	PUNCT
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easat-9410	589	26	and	and	CCONJ
easat-9410	589	27	tax	tax	NOUN
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easat-9410	589	31	tax	tax	NOUN
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easat-9410	589	33	:	:	PUNCT
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easat-9410	589	41	"	"	PUNCT
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easat-9410	589	44	journal	journal	NOUN
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easat-9410	589	46	tax	tax	NOUN
easat-9410	589	47	and	and	CCONJ
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easat-9410	589	53	,	,	PUNCT
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easat-9410	589	56	2	2	NUM
easat-9410	589	57	,	,	PUNCT
easat-9410	589	58	pp	pp	ADJ
easat-9410	589	59	.	.	PUNCT
easat-9410	590	1	378	378	NUM
easat-9410	590	2	-	-	SYM
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easat-9410	591	20	-	-	SYM
easat-9410	591	21	8484	8484	NUM
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easat-9410	591	23	.	.	PROPN
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easat-9410	592	2	,	,	PUNCT
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easat-9410	592	4	.	.	NOUN
easat-9410	592	5	8	8	NUM
easat-9410	592	6	:	:	PUNCT
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easat-9410	592	8	-	-	SYM
easat-9410	592	9	738	738	NUM
easat-9410	592	10	,	,	PUNCT
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easat-9410	592	15	-	-	SYM
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easat-9410	594	37	and	and	CCONJ
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easat-9410	594	40	,	,	PUNCT
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easat-9410	594	42	.	.	PROPN
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easat-9410	595	2	,	,	PUNCT
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easat-9410	595	6	,	,	PUNCT
easat-9410	595	7	pp	pp	ADJ
easat-9410	595	8	.	.	PUNCT
easat-9410	596	1	36–48	36–48	NUM
easat-9410	596	2	,	,	PUNCT
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easat-9410	597	1	[	[	X
easat-9410	597	2	62	62	NUM
easat-9410	597	3	]	]	PUNCT
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easat-9410	597	5	i.	i.	PROPN
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easat-9410	597	8	s.	s.	PROPN
easat-9410	597	9	f.	f.	PROPN
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easat-9410	597	11	,	,	PUNCT
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easat-9410	597	45	,	,	PUNCT
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easat-9410	597	57	-	-	SYM
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easat-9410	598	2	63	63	NUM
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easat-9410	598	38	1	1	NUM
easat-9410	598	39	,	,	PUNCT
easat-9410	598	40	pp	pp	ADJ
easat-9410	598	41	.	.	PUNCT
easat-9410	599	1	11	11	NUM
easat-9410	599	2	-	-	SYM
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easat-9410	599	4	,	,	PUNCT
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easat-9410	600	1	[	[	X
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easat-9410	600	4	n.	n.	PROPN
easat-9410	600	5	kock	kock	PROPN
easat-9410	600	6	and	and	CCONJ
easat-9410	600	7	p.	p.	PROPN
easat-9410	600	8	hadaya	hadaya	PROPN
easat-9410	600	9	,	,	PUNCT
easat-9410	600	10	"	"	PUNCT
easat-9410	600	11	minimum	minimum	ADJ
easat-9410	600	12	sample	sample	NOUN
easat-9410	600	13	size	size	NOUN
easat-9410	600	14	estimation	estimation	NOUN
easat-9410	600	15	in	in	ADP
easat-9410	600	16	pls	pls	NOUN
easat-9410	600	17	-	-	PUNCT
easat-9410	600	18	sem	sem	NOUN
easat-9410	600	19	:	:	PUNCT
easat-9410	600	20	the	the	DET
easat-9410	600	21	inverse	inverse	NOUN
easat-9410	600	22	square	square	ADJ
easat-9410	600	23	root	root	NOUN
easat-9410	600	24	and	and	CCONJ
easat-9410	600	25	gammaexponential	gammaexponential	ADJ
easat-9410	600	26	methods	method	NOUN
easat-9410	600	27	,	,	PUNCT
easat-9410	600	28	"	"	PUNCT
easat-9410	600	29	information	information	NOUN
easat-9410	600	30	systems	system	NOUN
easat-9410	600	31	journal	journal	NOUN
easat-9410	600	32	,	,	PUNCT
easat-9410	600	33	vol	vol	NOUN
easat-9410	600	34	.	.	PROPN
easat-9410	600	35	28	28	NUM
easat-9410	600	36	,	,	PUNCT
easat-9410	600	37	no	no	INTJ
easat-9410	600	38	.	.	NOUN
easat-9410	600	39	1	1	NUM
easat-9410	600	40	,	,	PUNCT
easat-9410	600	41	pp	pp	ADJ
easat-9410	600	42	.	.	PUNCT
easat-9410	601	1	227–261	227–261	NUM
easat-9410	601	2	,	,	PUNCT
easat-9410	601	3	2018	2018	NUM
easat-9410	601	4	.	.	PUNCT
easat-9410	602	1	https://doi.org/10.1111/isj.12131	https://doi.org/10.1111/isj.12131	PROPN
easat-9410	603	1	[	[	X
easat-9410	603	2	65	65	NUM
easat-9410	603	3	]	]	X
easat-9410	603	4	j.	j.	PROPN
easat-9410	603	5	f.	f.	PROPN
easat-9410	603	6	hair	hair	PROPN
easat-9410	603	7	,	,	PUNCT
easat-9410	603	8	g.	g.	PROPN
easat-9410	603	9	t.	t.	PROPN
easat-9410	603	10	m.	m.	PROPN
easat-9410	603	11	hult	hult	PROPN
easat-9410	603	12	,	,	PUNCT
easat-9410	603	13	c.	c.	PROPN
easat-9410	603	14	ringle	ringle	PROPN
easat-9410	603	15	,	,	PUNCT
easat-9410	603	16	and	and	CCONJ
easat-9410	603	17	m.	m.	NOUN
easat-9410	603	18	sarstedt	sarstedt	NOUN
easat-9410	603	19	,	,	PUNCT
easat-9410	603	20	partial	partial	ADJ
easat-9410	603	21	least	least	ADJ
easat-9410	603	22	squares	square	VERB
easat-9410	603	23	structural	structural	ADJ
easat-9410	603	24	equation	equation	NOUN
easat-9410	603	25	modeling	modeling	NOUN
easat-9410	603	26	(	(	PUNCT
easat-9410	603	27	pls	pls	INTJ
easat-9410	603	28	-	-	PUNCT
easat-9410	603	29	sem	sem	NOUN
easat-9410	603	30	)	)	PUNCT
easat-9410	603	31	using	use	VERB
easat-9410	603	32	r.	r.	PROPN
easat-9410	603	33	cham	cham	PROPN
easat-9410	603	34	,	,	PUNCT
easat-9410	603	35	switzerland	switzerland	PROPN
easat-9410	603	36	:	:	PUNCT
easat-9410	603	37	springer	springer	NOUN
easat-9410	603	38	,	,	PUNCT
easat-9410	603	39	2022	2022	NUM
easat-9410	603	40	.	.	PUNCT
easat-9410	604	1	https://doi.org/10.1007/978-3-030-80519-7	https://doi.org/10.1007/978-3-030-80519-7	PROPN
easat-9410	605	1	[	[	X
easat-9410	605	2	66	66	NUM
easat-9410	605	3	]	]	PUNCT
easat-9410	605	4	d.	d.	PROPN
easat-9410	605	5	k.	k.	PROPN
easat-9410	605	6	wardani	wardani	PROPN
easat-9410	605	7	and	and	CCONJ
easat-9410	605	8	r.	r.	PROPN
easat-9410	605	9	rumiyatun	rumiyatun	PROPN
easat-9410	605	10	,	,	PUNCT
easat-9410	605	11	"	"	PUNCT
easat-9410	605	12	the	the	DET
easat-9410	605	13	influence	influence	NOUN
easat-9410	605	14	of	of	ADP
easat-9410	605	15	taxpayer	taxpayer	NOUN
easat-9410	605	16	knowledge	knowledge	NOUN
easat-9410	605	17	,	,	PUNCT
easat-9410	605	18	taxpayer	taxpayer	NOUN
easat-9410	605	19	awareness	awareness	NOUN
easat-9410	605	20	,	,	PUNCT
easat-9410	605	21	motor	motor	NOUN
easat-9410	605	22	vehicle	vehicle	NOUN
easat-9410	605	23	tax	tax	NOUN
easat-9410	605	24	sanctions	sanction	NOUN
easat-9410	605	25	,	,	PUNCT
easat-9410	605	26	and	and	CCONJ
easat-9410	605	27	the	the	DET
easat-9410	605	28	samsat	samsat	NOUN
easat-9410	605	29	drive	drive	NOUN
easat-9410	605	30	-	-	PUNCT
easat-9410	605	31	thru	thru	NOUN
easat-9410	605	32	system	system	NOUN
easat-9410	605	33	on	on	ADP
easat-9410	605	34	motor	motor	NOUN
easat-9410	605	35	vehicle	vehicle	NOUN
easat-9410	605	36	taxpayer	taxpayer	NOUN
easat-9410	605	37	compliance	compliance	NOUN
easat-9410	605	38	,	,	PUNCT
easat-9410	605	39	"	"	PUNCT
easat-9410	605	40	jurnal	jurnal	ADJ
easat-9410	605	41	akuntansi	akuntansi	PROPN
easat-9410	605	42	,	,	PUNCT
easat-9410	605	43	vol	vol	NOUN
easat-9410	605	44	.	.	PROPN
easat-9410	605	45	5	5	NUM
easat-9410	605	46	,	,	PUNCT
easat-9410	605	47	no	no	INTJ
easat-9410	605	48	.	.	NOUN
easat-9410	605	49	1	1	NUM
easat-9410	605	50	,	,	PUNCT
easat-9410	605	51	pp	pp	ADJ
easat-9410	605	52	.	.	PUNCT
easat-9410	606	1	15	15	NUM
easat-9410	606	2	-	-	SYM
easat-9410	606	3	24	24	NUM
easat-9410	606	4	,	,	PUNCT
easat-9410	606	5	2017	2017	NUM
easat-9410	606	6	.	.	PUNCT
easat-9410	607	1	https://doi.org/10.24964/ja.v5i1.253	https://doi.org/10.24964/ja.v5i1.253	PUNCT
easat-9410	608	1	[	[	X
easat-9410	608	2	67	67	X
easat-9410	608	3	]	]	X
easat-9410	608	4	p.	p.	NOUN
easat-9410	608	5	t.	t.	PROPN
easat-9410	608	6	aryobimo	aryobimo	PROPN
easat-9410	608	7	and	and	CCONJ
easat-9410	608	8	n.	n.	PROPN
easat-9410	608	9	cahyonowati	cahyonowati	PROPN
easat-9410	608	10	,	,	PUNCT
easat-9410	608	11	"	"	PUNCT
easat-9410	608	12	the	the	DET
easat-9410	608	13	influence	influence	NOUN
easat-9410	608	14	of	of	ADP
easat-9410	608	15	taxpayer	taxpayer	NOUN
easat-9410	608	16	perceptions	perception	NOUN
easat-9410	608	17	of	of	ADP
easat-9410	608	18	the	the	DET
easat-9410	608	19	quality	quality	NOUN
easat-9410	608	20	of	of	ADP
easat-9410	608	21	tax	tax	NOUN
easat-9410	608	22	services	service	NOUN
easat-9410	608	23	on	on	ADP
easat-9410	608	24	taxpayer	taxpayer	NOUN
easat-9410	608	25	compliance	compliance	NOUN
easat-9410	608	26	with	with	ADP
easat-9410	608	27	taxpayer	taxpayer	NOUN
easat-9410	608	28	financial	financial	ADJ
easat-9410	608	29	conditions	condition	NOUN
easat-9410	608	30	and	and	CCONJ
easat-9410	608	31	risk	risk	NOUN
easat-9410	608	32	preferences	preference	NOUN
easat-9410	608	33	as	as	ADP
easat-9410	608	34	moderating	moderate	VERB
easat-9410	608	35	variables	variable	NOUN
easat-9410	608	36	(	(	PUNCT
easat-9410	608	37	an	an	DET
easat-9410	608	38	empirical	empirical	ADJ
easat-9410	608	39	study	study	NOUN
easat-9410	608	40	of	of	ADP
easat-9410	608	41	individual	individual	ADJ
easat-9410	608	42	taxpayers	taxpayer	NOUN
easat-9410	608	43	in	in	ADP
easat-9410	608	44	semarang	semarang	PROPN
easat-9410	608	45	city	city	PROPN
easat-9410	608	46	)	)	PUNCT
easat-9410	608	47	,	,	PUNCT
easat-9410	608	48	"	"	PUNCT
easat-9410	608	49	diponegoro	diponegoro	PROPN
easat-9410	608	50	journal	journal	PROPN
easat-9410	608	51	of	of	ADP
easat-9410	608	52	accounting	accounting	NOUN
easat-9410	608	53	,	,	PUNCT
easat-9410	608	54	vol	vol	NOUN
easat-9410	608	55	.	.	PROPN
easat-9410	608	56	1	1	NUM
easat-9410	608	57	,	,	PUNCT
easat-9410	608	58	no	no	INTJ
easat-9410	608	59	.	.	NOUN
easat-9410	608	60	1	1	NUM
easat-9410	608	61	,	,	PUNCT
easat-9410	608	62	pp	pp	ADJ
easat-9410	608	63	.	.	PUNCT
easat-9410	609	1	759	759	NUM
easat-9410	609	2	-	-	SYM
easat-9410	609	3	770	770	NUM
easat-9410	609	4	,	,	PUNCT
easat-9410	609	5	2012	2012	NUM
easat-9410	609	6	.	.	PUNCT
easat-9410	610	1	[	[	X
easat-9410	610	2	68	68	NUM
easat-9410	610	3	]	]	X
easat-9410	610	4	c.	c.	PROPN
easat-9410	610	5	fornell	fornell	PROPN
easat-9410	610	6	and	and	CCONJ
easat-9410	610	7	d.	d.	PROPN
easat-9410	610	8	f.	f.	PROPN
easat-9410	610	9	larcker	larcker	PROPN
easat-9410	610	10	,	,	PUNCT
easat-9410	610	11	"	"	PUNCT
easat-9410	610	12	evaluating	evaluate	VERB
easat-9410	610	13	structural	structural	ADJ
easat-9410	610	14	equation	equation	NOUN
easat-9410	610	15	models	model	NOUN
easat-9410	610	16	with	with	ADP
easat-9410	610	17	unobservable	unobservable	ADJ
easat-9410	610	18	variables	variable	NOUN
easat-9410	610	19	and	and	CCONJ
easat-9410	610	20	measurement	measurement	NOUN
easat-9410	610	21	error	error	NOUN
easat-9410	610	22	,	,	PUNCT
easat-9410	610	23	"	"	PUNCT
easat-9410	610	24	journal	journal	NOUN
easat-9410	610	25	of	of	ADP
easat-9410	610	26	marketing	marketing	NOUN
easat-9410	610	27	research	research	NOUN
easat-9410	610	28	,	,	PUNCT
easat-9410	610	29	vol	vol	NOUN
easat-9410	610	30	.	.	PROPN
easat-9410	610	31	18	18	NUM
easat-9410	610	32	,	,	PUNCT
easat-9410	610	33	no	no	INTJ
easat-9410	610	34	.	.	NOUN
easat-9410	610	35	1	1	NUM
easat-9410	610	36	,	,	PUNCT
easat-9410	610	37	pp	pp	ADJ
easat-9410	610	38	.	.	PUNCT
easat-9410	611	1	39	39	NUM
easat-9410	611	2	-	-	SYM
easat-9410	611	3	50	50	NUM
easat-9410	611	4	,	,	PUNCT
easat-9410	611	5	1981	1981	NUM
easat-9410	611	6	.	.	PUNCT
easat-9410	612	1	https://doi.org/10.1177/002224378101800104	https://doi.org/10.1177/002224378101800104	PART
easat-9410	613	1	[	[	X
easat-9410	613	2	69	69	NUM
easat-9410	613	3	]	]	PUNCT
easat-9410	613	4	m.	m.	PROPN
easat-9410	613	5	r.	r.	PROPN
easat-9410	613	6	dini	dini	PROPN
easat-9410	613	7	,	,	PUNCT
easat-9410	613	8	n.	n.	PROPN
easat-9410	613	9	f.	f.	PROPN
easat-9410	613	10	rawi	rawi	PROPN
easat-9410	613	11	,	,	PUNCT
easat-9410	613	12	and	and	CCONJ
easat-9410	613	13	o.	o.	NOUN
easat-9410	613	14	m.	m.	NOUN
easat-9410	613	15	t.	t.	PROPN
easat-9410	613	16	alkanan	alkanan	PROPN
easat-9410	613	17	,	,	PUNCT
easat-9410	613	18	"	"	PUNCT
easat-9410	613	19	the	the	DET
easat-9410	613	20	influence	influence	NOUN
easat-9410	613	21	of	of	ADP
easat-9410	613	22	individual	individual	ADJ
easat-9410	613	23	taxpayers	taxpayer	NOUN
easat-9410	613	24	’	’	PART
easat-9410	613	25	perceptions	perception	NOUN
easat-9410	613	26	regarding	regard	VERB
easat-9410	613	27	the	the	DET
easat-9410	613	28	taxation	taxation	NOUN
easat-9410	613	29	system	system	NOUN
easat-9410	613	30	,	,	PUNCT
easat-9410	613	31	taxation	taxation	NOUN
easat-9410	613	32	knowledge	knowledge	NOUN
easat-9410	613	33	,	,	PUNCT
easat-9410	613	34	and	and	CCONJ
easat-9410	613	35	tax	tax	NOUN
easat-9410	613	36	sanctions	sanction	NOUN
easat-9410	613	37	on	on	ADP
easat-9410	613	38	tax	tax	NOUN
easat-9410	613	39	evasion	evasion	NOUN
easat-9410	613	40	behavior	behavior	NOUN
easat-9410	613	41	,	,	PUNCT
easat-9410	613	42	"	"	PUNCT
easat-9410	613	43	presented	present	VERB
easat-9410	613	44	at	at	ADP
easat-9410	613	45	the	the	DET
easat-9410	613	46	cirebon	cirebon	NOUN
easat-9410	613	47	annual	annual	ADJ
easat-9410	613	48	multidisciplinary	multidisciplinary	ADJ
easat-9410	613	49	international	international	ADJ
easat-9410	613	50	conference	conference	NOUN
easat-9410	613	51	(	(	PUNCT
easat-9410	613	52	camic	camic	NOUN
easat-9410	613	53	2024	2024	NUM
easat-9410	613	54	)	)	PUNCT
easat-9410	613	55	,	,	PUNCT
easat-9410	613	56	2024	2024	NUM
easat-9410	613	57	.	.	PUNCT
easat-9410	614	1	[	[	X
easat-9410	614	2	70	70	NUM
easat-9410	614	3	]	]	X
easat-9410	614	4	i.	i.	NOUN
easat-9410	614	5	muttaqin	muttaqin	PROPN
easat-9410	614	6	,	,	PUNCT
easat-9410	614	7	"	"	PUNCT
easat-9410	614	8	the	the	DET
easat-9410	614	9	influence	influence	NOUN
easat-9410	614	10	of	of	ADP
easat-9410	614	11	tax	tax	NOUN
easat-9410	614	12	knowledge	knowledge	NOUN
easat-9410	614	13	and	and	CCONJ
easat-9410	614	14	information	information	NOUN
easat-9410	614	15	systems	system	NOUN
easat-9410	614	16	to	to	ADP
easat-9410	614	17	taxpayer	taxpayer	NOUN
easat-9410	614	18	compliance	compliance	NOUN
easat-9410	614	19	in	in	ADP
easat-9410	614	20	the	the	DET
easat-9410	614	21	city	city	NOUN
easat-9410	614	22	of	of	ADP
easat-9410	614	23	tegal	tegal	NOUN
easat-9410	614	24	,	,	PUNCT
easat-9410	614	25	"	"	PUNCT
easat-9410	614	26	european	european	ADJ
easat-9410	614	27	journal	journal	PROPN
easat-9410	614	28	of	of	ADP
easat-9410	614	29	business	business	NOUN
easat-9410	614	30	and	and	CCONJ
easat-9410	614	31	management	management	NOUN
easat-9410	614	32	research	research	NOUN
easat-9410	614	33	,	,	PUNCT
easat-9410	614	34	vol	vol	NOUN
easat-9410	614	35	.	.	PROPN
easat-9410	614	36	7	7	NUM
easat-9410	614	37	,	,	PUNCT
easat-9410	614	38	no	no	INTJ
easat-9410	614	39	.	.	NOUN
easat-9410	614	40	4	4	NUM
easat-9410	614	41	,	,	PUNCT
easat-9410	614	42	pp	pp	ADJ
easat-9410	614	43	.	.	PUNCT
easat-9410	615	1	251	251	NUM
easat-9410	615	2	-	-	SYM
easat-9410	615	3	255	255	NUM
easat-9410	615	4	,	,	PUNCT
easat-9410	615	5	2022	2022	NUM
easat-9410	615	6	.	.	PUNCT
easat-9410	616	1	https://doi.org/10.24018/ejbmr.2022.7.4.1546	https://doi.org/10.24018/ejbmr.2022.7.4.1546	NUM
easat-9410	617	1	[	[	X
easat-9410	617	2	71	71	NUM
easat-9410	617	3	]	]	PUNCT
easat-9410	617	4	d.	d.	PROPN
easat-9410	617	5	manuel	manuel	PROPN
easat-9410	617	6	and	and	CCONJ
easat-9410	617	7	j.	j.	PROPN
easat-9410	617	8	jonnardi	jonnardi	PROPN
easat-9410	617	9	,	,	PUNCT
easat-9410	617	10	"	"	PUNCT
easat-9410	617	11	the	the	DET
easat-9410	617	12	effect	effect	NOUN
easat-9410	617	13	of	of	ADP
easat-9410	617	14	taxpayer	taxpayer	NOUN
easat-9410	617	15	awareness	awareness	NOUN
easat-9410	617	16	,	,	PUNCT
easat-9410	617	17	tax	tax	NOUN
easat-9410	617	18	sanctions	sanction	NOUN
easat-9410	617	19	and	and	CCONJ
easat-9410	617	20	tax	tax	NOUN
easat-9410	617	21	knowledge	knowledge	NOUN
easat-9410	617	22	on	on	ADP
easat-9410	617	23	individual	individual	ADJ
easat-9410	617	24	taxpayer	taxpayer	NOUN
easat-9410	617	25	compliance	compliance	NOUN
easat-9410	617	26	in	in	ADP
easat-9410	617	27	tangerang	tangerang	PROPN
easat-9410	617	28	city	city	NOUN
easat-9410	617	29	with	with	ADP
easat-9410	617	30	tax	tax	NOUN
easat-9410	617	31	socialization	socialization	NOUN
easat-9410	617	32	as	as	ADP
easat-9410	617	33	a	a	DET
easat-9410	617	34	moderation	moderation	NOUN
easat-9410	617	35	variable	variable	NOUN
easat-9410	617	36	,	,	PUNCT
easat-9410	617	37	"	"	PUNCT
easat-9410	617	38	return	return	NOUN
easat-9410	617	39	:	:	PUNCT
easat-9410	617	40	study	study	NOUN
easat-9410	617	41	of	of	ADP
easat-9410	617	42	management	management	NOUN
easat-9410	617	43	,	,	PUNCT
easat-9410	617	44	economic	economic	ADJ
easat-9410	617	45	and	and	CCONJ
easat-9410	617	46	bussines	bussine	NOUN
easat-9410	617	47	,	,	PUNCT
easat-9410	617	48	vol	vol	NOUN
easat-9410	617	49	.	.	PROPN
easat-9410	617	50	2	2	NUM
easat-9410	617	51	,	,	PUNCT
easat-9410	617	52	no	no	INTJ
easat-9410	617	53	.	.	NOUN
easat-9410	617	54	6	6	NUM
easat-9410	617	55	,	,	PUNCT
easat-9410	617	56	pp	pp	ADJ
easat-9410	617	57	.	.	PUNCT
easat-9410	618	1	625	625	NUM
easat-9410	618	2	-	-	SYM
easat-9410	618	3	634	634	NUM
easat-9410	618	4	,	,	PUNCT
easat-9410	618	5	2023	2023	NUM
easat-9410	618	6	.	.	PUNCT
easat-9410	619	1	https://doi.org/10.57096/return.v2i06.117	https://doi.org/10.57096/return.v2i06.117	X
easat-9410	620	1	[	[	X
easat-9410	620	2	72	72	NUM
easat-9410	620	3	]	]	X
easat-9410	620	4	h.	h.	PROPN
easat-9410	620	5	tuli	tuli	PROPN
easat-9410	620	6	,	,	PUNCT
easat-9410	620	7	r.	r.	PROPN
easat-9410	620	8	ridwan	ridwan	PROPN
easat-9410	620	9	,	,	PUNCT
easat-9410	620	10	and	and	CCONJ
easat-9410	620	11	m.	m.	NOUN
easat-9410	620	12	muliati	muliati	NOUN
easat-9410	620	13	,	,	PUNCT
easat-9410	620	14	"	"	PUNCT
easat-9410	620	15	the	the	DET
easat-9410	620	16	influence	influence	NOUN
easat-9410	620	17	of	of	ADP
easat-9410	620	18	tax	tax	NOUN
easat-9410	620	19	sanctions	sanction	NOUN
easat-9410	620	20	,	,	PUNCT
easat-9410	620	21	service	service	NOUN
easat-9410	620	22	quality	quality	NOUN
easat-9410	620	23	and	and	CCONJ
easat-9410	620	24	taxpayer	taxpayer	NOUN
easat-9410	620	25	awareness	awareness	NOUN
easat-9410	620	26	on	on	ADP
easat-9410	620	27	taxpayer	taxpayer	NOUN
easat-9410	620	28	compliance	compliance	NOUN
easat-9410	620	29	with	with	ADP
easat-9410	620	30	taxpayer	taxpayer	NOUN
easat-9410	620	31	satisfaction	satisfaction	NOUN
easat-9410	620	32	as	as	ADP
easat-9410	620	33	a	a	DET
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easat-9410	620	37	survey	survey	NOUN
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easat-9410	620	39	individual	individual	ADJ
easat-9410	620	40	taxpayers	taxpayer	NOUN
easat-9410	620	41	,	,	PUNCT
easat-9410	620	42	employees	employee	NOUN
easat-9410	620	43	of	of	ADP
easat-9410	620	44	private	private	ADJ
easat-9410	620	45	companies	company	NOUN
easat-9410	620	46	)	)	PUNCT
easat-9410	620	47	in	in	ADP
easat-9410	620	48	gorontalo	gorontalo	NOUN
easat-9410	620	49	province	province	NOUN
easat-9410	620	50	,	,	PUNCT
easat-9410	620	51	"	"	PUNCT
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easat-9410	620	57	and	and	CCONJ
easat-9410	620	58	sustainability	sustainability	NOUN
easat-9410	620	59	,	,	PUNCT
easat-9410	620	60	vol	vol	NOUN
easat-9410	620	61	.	.	PROPN
easat-9410	620	62	5	5	NUM
easat-9410	620	63	,	,	PUNCT
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easat-9410	620	65	.	.	NOUN
easat-9410	620	66	1	1	NUM
easat-9410	620	67	,	,	PUNCT
easat-9410	620	68	pp	pp	ADJ
easat-9410	620	69	.	.	PUNCT
easat-9410	621	1	1	1	NUM
easat-9410	621	2	-	-	SYM
easat-9410	621	3	13	13	NUM
easat-9410	621	4	,	,	PUNCT
easat-9410	621	5	2024	2024	NUM
easat-9410	621	6	.	.	PUNCT
easat-9410	622	1	[	[	X
easat-9410	622	2	73	73	NUM
easat-9410	622	3	]	]	X
easat-9410	622	4	n.	n.	PROPN
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easat-9410	622	6	,	,	PUNCT
easat-9410	622	7	"	"	PUNCT
easat-9410	622	8	the	the	DET
easat-9410	622	9	effect	effect	NOUN
easat-9410	622	10	of	of	ADP
easat-9410	622	11	taxation	taxation	NOUN
easat-9410	622	12	digitalization	digitalization	NOUN
easat-9410	622	13	(	(	PUNCT
easat-9410	622	14	electronic	electronic	ADJ
easat-9410	622	15	system	system	NOUN
easat-9410	622	16	)	)	PUNCT
easat-9410	622	17	on	on	ADP
easat-9410	622	18	increasing	increase	VERB
easat-9410	622	19	individual	individual	ADJ
easat-9410	622	20	taxpayer	taxpayer	NOUN
easat-9410	622	21	compliance	compliance	NOUN
easat-9410	622	22	,	,	PUNCT
easat-9410	622	23	"	"	PUNCT
easat-9410	622	24	advances	advance	NOUN
easat-9410	622	25	in	in	ADP
easat-9410	622	26	taxation	taxation	NOUN
easat-9410	622	27	research	research	NOUN
easat-9410	622	28	,	,	PUNCT
easat-9410	622	29	vol	vol	NOUN
easat-9410	622	30	.	.	PROPN
easat-9410	622	31	2	2	NUM
easat-9410	622	32	,	,	PUNCT
easat-9410	622	33	no	no	INTJ
easat-9410	622	34	.	.	NOUN
easat-9410	622	35	3	3	NUM
easat-9410	622	36	,	,	PUNCT
easat-9410	622	37	pp	pp	ADJ
easat-9410	622	38	.	.	PUNCT
easat-9410	623	1	153	153	NUM
easat-9410	623	2	-	-	SYM
easat-9410	623	3	167	167	NUM
easat-9410	623	4	,	,	PUNCT
easat-9410	623	5	2024	2024	NUM
easat-9410	623	6	.	.	PUNCT
easat-9410	624	1	https://doi.org/10.60079/atr.v2i3.62	https://doi.org/10.60079/atr.v2i3.62	NOUN
easat-9410	625	1	[	[	X
easat-9410	625	2	74	74	NUM
easat-9410	625	3	]	]	PUNCT
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easat-9410	625	5	p.	p.	PROPN
easat-9410	625	6	t.	t.	PROPN
easat-9410	625	7	m.	m.	PROPN
easat-9410	625	8	k.	k.	PROPN
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easat-9410	625	10	,	,	PUNCT
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easat-9410	625	17	n.	n.	PROPN
easat-9410	625	18	p.	p.	PROPN
easat-9410	625	19	l.	l.	PROPN
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easat-9410	625	21	,	,	PUNCT
easat-9410	625	22	"	"	PUNCT
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easat-9410	625	25	taxpayer	taxpayer	NOUN
easat-9410	625	26	compliance	compliance	NOUN
easat-9410	625	27	with	with	ADP
easat-9410	625	28	risk	risk	NOUN
easat-9410	625	29	preferences	preference	NOUN
easat-9410	625	30	as	as	ADP
easat-9410	625	31	a	a	DET
easat-9410	625	32	moderation	moderation	NOUN
easat-9410	625	33	variable	variable	NOUN
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easat-9410	625	35	"	"	PUNCT
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easat-9410	625	37	journal	journal	NOUN
easat-9410	625	38	of	of	ADP
easat-9410	625	39	accounting	accounting	NOUN
easat-9410	625	40	and	and	CCONJ
easat-9410	625	41	finance	finance	NOUN
easat-9410	625	42	in	in	ADP
easat-9410	625	43	asia	asia	PROPN
easat-9410	625	44	pacific	pacific	PROPN
easat-9410	625	45	,	,	PUNCT
easat-9410	625	46	vol	vol	NOUN
easat-9410	625	47	.	.	PROPN
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easat-9410	625	53	,	,	PUNCT
easat-9410	625	54	pp	pp	ADJ
easat-9410	625	55	.	.	PUNCT
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easat-9410	626	2	,	,	PUNCT
easat-9410	626	3	2025	2025	NUM
easat-9410	626	4	.	.	PUNCT
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easat-9410	628	4	https://doi.org/10.32535/ijafap.v8i1.3640	https://doi.org/10.32535/ijafap.v8i1.3640	NOUN